Sen. Heather A. Steans

Filed: 5/30/2018

 

 


 

 


 
10000HB3342sam003LRB100 08528 JWD 41189 a

1
AMENDMENT TO HOUSE BILL 3342

2    AMENDMENT NO. ______. Amend House Bill 3342 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 1. GENERAL PROVISIONS

 
5    Section 1-1. Short title. This Act may be cited as the
6FY2019 Budget Implementation Act.
 
7    Section 1-5. Purpose. It is the purpose of this Act to make
8changes in State programs that are necessary to implement the
9State budget.
 
10
ARTICLE 5. AMENDATORY PROVISIONS

 
11    Section 5-5. The Election Code is amended by adding Section
121A-55 as follows:
 

 

 

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1    (10 ILCS 5/1A-55 new)
2    Sec. 1A-55. Cyber security efforts. The State Board of
3Elections shall provide by rule, after at least 2 public
4hearings of the Board and in consultation with the election
5authorities, a Cyber Navigator Program to support the efforts
6of election authorities to defend against cyber breaches and
7detect and recover from cyber attacks. The rules shall include
8the Board's plan to allocate any resources received in
9accordance with the Help America Vote Act and provide that no
10less than half of any such funds received shall be allocated to
11the Cyber Navigator Program. The Cyber Navigator Program should
12be designed to provide equal support to all election
13authorities, with allowable modifications based on need. The
14remaining half of the Help America Vote Act funds shall be
15distributed as the State Board of Elections may determine, but
16no grants may be made to election authorities that do not
17participate in the Cyber Navigator Program.
 
18    Section 5-10. The Balanced Budget Note Act is amended by
19changing Section 5 as follows:
 
20    (25 ILCS 80/5)  (from Ch. 63, par. 42.93-5)
21    Sec. 5. Supplemental Appropriation Bill Defined. For
22purposes of this Act, "supplemental appropriation bill" means
23any appropriation bill that is (a) introduced or amended
24(including any changes to legislation by means of the

 

 

10000HB3342sam003- 3 -LRB100 08528 JWD 41189 a

1submission of a conference committee report) on or after July 1
2of a fiscal year and (b) proposes (as introduced or as amended
3as the case may be) to authorize, increase, decrease, or
4reallocate any general funds appropriation for that same fiscal
5year. The general funds consist of the General Revenue Fund,
6the Common School Fund, the General Revenue Common School
7Special Account Fund, and the Education Assistance Fund, the
8Fund for the Advancement of Education, the Commitment to Human
9Services Fund, and the Budget Stabilization Fund.
10(Source: P.A. 87-688.)
 
11    Section 5-15. The State Finance Act is amended by changing
12Sections 5.857 and 6z-100 as follows:
 
13    (30 ILCS 105/5.857)
14    (Section scheduled to be repealed on July 1, 2018)
15    Sec. 5.857. The Capital Development Board Revolving Fund.
16This Section is repealed July 1, 2019 2018.
17(Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16;
18100-23, eff. 7-6-17.)
 
19    (30 ILCS 105/6z-100)
20    (Section scheduled to be repealed on July 1, 2018)
21    Sec. 6z-100. Capital Development Board Revolving Fund;
22payments into and use. All monies received by the Capital
23Development Board for publications or copies issued by the

 

 

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1Board, and all monies received for contract administration
2fees, charges, or reimbursements owing to the Board shall be
3deposited into a special fund known as the Capital Development
4Board Revolving Fund, which is hereby created in the State
5treasury. The monies in this Fund shall be used by the Capital
6Development Board, as appropriated, for expenditures for
7personal services, retirement, social security, contractual
8services, legal services, travel, commodities, printing,
9equipment, electronic data processing, or telecommunications.
10Unexpended moneys in the Fund shall not be transferred or
11allocated by the Comptroller or Treasurer to any other fund,
12nor shall the Governor authorize the transfer or allocation of
13those moneys to any other fund. This Section is repealed July
141, 2019 2018.
15(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
 
16    Section 5-20. The State Finance Act is amended by changing
17Sections 6z-27, 8g-1, and 13.2 as follows:
 
18    (30 ILCS 105/6z-27)
19    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
20transferred, appropriated and used only for the purposes
21authorized by, and subject to the limitations and conditions
22prescribed by, the State Auditing Act.
23    Within 30 days after the effective date of this amendatory
24Act of the 100th General Assembly, the State Comptroller shall

 

 

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1order transferred and the State Treasurer shall transfer from
2the following funds moneys in the specified amounts for deposit
3into the Audit Expense Fund:
4Agricultural Premium Fund..............................18,792
5Anna Veterans Home Fund.................................8,050
6Appraisal Administration Fund...........................4,373
7Attorney General Court Ordered and Voluntary Compliance
8    Payment Projects Fund..............................14,421
9Attorney General Whistleblower Reward and
10    Protection Fund.....................................9,220
11Bank and Trust Company Fund............................93,160
12Budget Stabilization Fund.............................131,491
13Care Provider Fund for Persons with a
14    Developmental Disability............................6,003
15CDLIS/AAMVAnet/NMVTIS Trust Fund........................2,495
16Cemetery Oversight Licensing and Disciplinary Fund......5,583
17Chicago State University Education Improvement Fund.....4,233
18Child Support Administrative Fund.......................2,299
19Commitment to Human Services Fund.....................122,475
20Common School Fund....................................433,663
21Community Association Manager Licensing and
22    Disciplinary Fund.....................................877
23Community Mental Health Medicaid Trust Fund.............9,897
24Credit Union Fund......................................22,441
25Cycle Rider Safety Training Fund........................1,084
26DCFS Children's Services Fund.........................241,473

 

 

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1Department of Business Services Special
2    Operations Fund.....................................5,493
3Department of Corrections Reimbursement
4    and Education Fund.................................18,389
5Department of Human Services Community Services Fund....5,399
6Design Professionals Administration and
7    Investigation Fund..................................5,378
8The Downstate Public Transportation Fund...............32,074
9Downstate Transit Improvement Fund......................1,251
10Dram Shop Fund............................................514
11Driver Services Administration Fund.......................897
12Drivers Education Fund..................................1,417
13Drug Rebate Fund.......................................21,941
14Drug Treatment Fund.......................................527
15The Education Assistance Fund.......................1,230,281
16Electronic Health Record Incentive Fund...................657
17Energy Efficiency Portfolio Standards Fund............126,046
18Facilities Management Revolving Fund...................15,360
19Fair and Exposition Fund..................................911
20Federal High Speed Rail Trust Fund.....................59,579
21Federal Workforce Training Fund.......................152,617
22Feed Control Fund.......................................1,584
23Fertilizer Control Fund.................................1,369
24The Fire Prevention Fund................................3,183
25Fund for the Advancement of Education.................130,528
26General Professions Dedicated Fund.....................19,678

 

 

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1The General Revenue Fund...........................17,653,153
2Grade Crossing Protection Fund..........................2,379
3Health and Human Services Medicaid Trust Fund...........3,852
4Healthcare Provider Relief Fund........................71,263
5Horse Racing Fund.....................................215,160
6Hospital Provider Fund.................................44,230
7Illinois Affordable Housing Trust Fund..................5,478
8Illinois Capital Revolving Loan Fund....................1,067
9Illinois Charity Bureau Fund............................2,236
10Illinois Gaming Law Enforcement Fund....................1,395
11Illinois State Dental Disciplinary Fund.................5,128
12Illinois State Fair Fund................................7,297
13Illinois State Medical Disciplinary Fund...............21,473
14Illinois State Pharmacy Disciplinary Fund...............8,839
15Illinois Veterans Assistance Fund.......................3,863
16Illinois Veterans' Rehabilitation Fund....................634
17Illinois Workers' Compensation Commission
18    Operations Fund.....................................4,758
19IMSA Income Fund........................................6,823
20Income Tax Refund Fund................................176,034
21Insurance Financial Regulation Fund...................110,878
22Insurance Premium Tax Refund Fund......................16,534
23Insurance Producer Administration Fund................107,833
24Intermodal Facilities Promotion Fund....................1,011
25International Tourism Fund..............................6,566
26LaSalle Veterans Home Fund.............................36,259

 

 

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1LEADS Maintenance Fund..................................1,050
2Live and Learn Fund....................................10,805
3Lobbyist Registration Administration Fund.................521
4The Local Government Distributive Fund................113,119
5Local Tourism Fund.....................................19,098
6Long-Term Care Provider Fund............................6,761
7Manteno Veterans Home Fund.............................68,288
8Medical Interagency Program Fund..........................602
9Mental Health Fund......................................3,358
10Money Laundering Asset Recovery Fund....................1,115
11Monitoring Device Driving Permit
12    Administration Fee Fund...............................797
13Motor Carrier Safety Inspection Fund....................1,289
14The Motor Fuel Tax Fund...............................101,821
15Motor Vehicle License Plate Fund........................5,094
16Nursing Dedicated and Professional Fund................10,673
17Optometric Licensing and Disciplinary Board Fund........1,608
18Partners for Conservation Fund..........................8,973
19The Personal Property Tax Replacement Fund............119,343
20Pesticide Control Fund..................................5,826
21Professional Services Fund..............................1,569
22Professions Indirect Cost Fund........................176,535
23Public Pension Regulation Fund..........................9,236
24The Public Transportation Fund.........................91,397
25Quincy Veterans Home Fund..............................64,594
26Real Estate License Administration Fund................34,822

 

 

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1Regional Transportation Authority Occupation and
2    Use Tax Replacement Fund............................3,486
3Registered Certified Public Accountants' Administration
4     and Disciplinary Fund..............................3,423
5Rental Housing Support Program Fund.....................2,388
6Residential Finance Regulatory Fund....................17,742
7The Road Fund.........................................662,332
8Roadside Memorial Fund..................................1,170
9Savings Bank Regulatory Fund............................2,270
10School Infrastructure Fund.............................14,441
11Secretary of State DUI Administration Fund..............1,107
12Secretary of State Identification Security and Theft
13    Prevention Fund.....................................6,154
14Secretary of State Special License Plate Fund...........2,210
15Secretary of State Special Services Fund...............10,306
16Securities Audit and Enforcement Fund...................3,972
17Special Education Medicaid Matching Fund................2,346
18State and Local Sales Tax Reform Fund...................6,592
19State Asset Forfeiture Fund.............................1,239
20State Construction Account Fund.......................106,236
21State Crime Laboratory Fund.............................4,020
22State Gaming Fund.....................................200,367
23The State Garage Revolving Fund.........................5,521
24The State Lottery Fund................................215,561
25State Offender DNA Identification System Fund...........1,270
26State Pensions Fund...................................500,000

 

 

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1State Police DUI Fund...................................1,050
2State Police Firearm Services Fund......................4,116
3State Police Services Fund.............................11,485
4State Police Vehicle Fund...............................6,004
5State Police Whistleblower Reward
6    and Protection Fund.................................3,519
7Supplemental Low-Income Energy Assistance Fund.........74,279
8Tax Compliance and Administration Fund..................1,479
9Technology Management Revolving Fund..................204,090
10Tobacco Settlement Recovery Fund........................1,855
11Tourism Promotion Fund.................................40,541
12University of Illinois Hospital Services Fund...........1,924
13The Vehicle Inspection Fund.............................1,469
14Violent Crime Victims Assistance Fund..................13,911
15Weights and Measures Fund...............................5,660
16The Working Capital Revolving Fund.....................18,184
17Agricultural Premium Fund.............................182,124
18Assisted Living and Shared Housing Regulatory Fund......1,631
19Capital Development Board Revolving Fund................8,023
20Care Provider Fund for Persons with a
21    Developmental Disability...........................17,737
22Carolyn Adams Ticket for the Cure Grant Fund............1,080
23CDLIS/AAMVAnet/NMVTIS Trust Fund........................2,234
24Chicago State University Education Improvement Fund.....5,437
25Child Support Administrative Fund.......................5,110
26Common School Fund....................................312,638

 

 

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1Communications Revolving Fund..........................40,492
2Community Mental Health Medicaid Trust Fund............30,952
3Death Certificate Surcharge Fund........................2,243
4Death Penalty Abolition Fund............................8,367
5Department of Business Services Special Operations Fund.11,982
6Department of Human Services Community Services Fund....4,340
7Downstate Public Transportation Fund....................6,600
8Driver Services Administration Fund.....................2,644
9Drivers Education Fund....................................517
10Drug Rebate Fund.......................................17,541
11Drug Treatment Fund.....................................2,133
12Drunk & Drugged Driving Prevention Fund...................874
13Education Assistance Fund.............................894,514
14Electronic Health Record Incentive Fund.................1,155
15Emergency Public Health Fund............................9,025
16EMS Assistance Fund.....................................3,705
17Estate Tax Refund Fund..................................2,088
18Facilities Management Revolving Fund...................92,392
19Facility Licensing Fund.................................3,189
20Fair & Exposition Fund.................................13,059
21Federal High Speed Rail Trust Fund......................9,168
22Feed Control Fund......................................14,955
23Fertilizer Control Fund.................................9,404
24Fire Prevention Fund....................................4,146
25Food and Drug Safety Fund...............................1,101
26Fund for the Advancement of Education..................12,463

 

 

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1General Revenue Fund...............................17,653,153
2Grade Crossing Protection Fund............................965
3Hazardous Waste Research Fund.............................543
4Health Facility Plan Review Fund........................3,704
5Health and Human Services Medicaid Trust Fund..........16,996
6Healthcare Provider Relief Fund.......................147,619
7Home Care Services Agency Licensure Fund................3,285
8Hospital Provider Fund.................................76,973
9ICJIA Violence Prevention Fund..........................8,062
10Illinois Affordable Housing Trust Fund..................6,878
11Illinois Department of Agriculture Laboratory
12    Services Revolving Fund.............7,887
13Illinois Health Facilities Planning Fund................4,816
14IMSA Income Fund........................................6,876
15Illinois School Asbestos Abatement Fund.................2,058
16Illinois Standardbred Breeders Fund.....................1,381
17Illinois State Fair Fund...............................94,229
18Illinois Thoroughbred Breeders Fund.....................3,974
19Illinois Veterans' Rehabilitation Fund..................1,308
20Illinois Workers Compensation
21    Commission Operations Fund........................183,518
22Income Tax Refund Fund.................................36,095
23Lead Poisoning Screening, Prevention,
24    and Abatement Fund..................................3,311
25Live and Learn Fund....................................22,956
26Livestock Management Facilities Fund......................683

 

 

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1Lobbyist Registration Administration Fund...............1,057
2Local Government Distributive Fund.....................26,025
3Long Term Care
4    Monitor/Receiver Fund..............................63,014
5Long Term Care Provider Fund...........................15,082
6Mandatory Arbitration Fund..............................2,484
7Medical Interagency Program Fund........................1,343
8Mental Health Fund......................................9,176
9Metabolic Screening and Treatment Fund.................41,241
10Monitoring Device Driving Permit
11    Administration Fee Fund.............................1,403
12Motor Fuel Tax Fund....................................23,607
13Motor Vehicle License Plate Fund.......................15,200
14Motor Vehicle Theft
15    Prevention Trust Fund...............................4,803
16Multiple Sclerosis Research Fund........................5,380
17Nursing Dedicated and Professional Fund.................1,613
18Partners for Conservation Fund..........................8,620
19Personal Property Tax Replacement Fund.................23,828
20Pesticide Control Fund.................................83,517
21Pet Population Control Fund...............................526
22Plumbing Licensure and Program Fund.....................5,148
23Professional Services Fund..............................6,487
24Public Health Laboratory
25    Services Revolving Fund............................11,242
26Public Transportation Fund.............................16,112

 

 

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1Road Fund.............................................746,799
2Regional Transportation Authority Occupation
3    and Use Tax Replacement Fund...............563
4School Infrastructure Fund.............................17,532
5Secretary of State DUI Administration Fund..............2,336
6Secretary of State Identification Security
7    and Theft Prevention Fund..........................11,609
8Secretary of State Special License Plate Fund ..........4,561
9Secretary of State Special Services Fund...............24,693
10Securities Audit and Enforcement Fund...................9,137
11Special Education Medicaid Matching Fund................5,019
12State and Local Sales Tax Reform Fund...................1,380
13State Construction Account Fund........................27,323
14State Gaming Fund......................................79,018
15State Garage Revolving Fund............................15,516
16State Lottery Fund....................................348,448
17State Pensions Fund...................................500,000
18State Surplus Property Revolving Fund...................2,025
19State Treasurer's Bank Services Trust Fund................551
20Statistical Services Revolving Fund....................63,131
21Supreme Court Historic Preservation Fund...............33,226
22Tattoo and Body Piercing
23    Establishment Registration Fund.......................812
24Tobacco Settlement Recovery Fund.......................23,084
25Trauma Center Fund.....................................12,572
26University of Illinois Hospital Services Fund...........4,260

 

 

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1Vehicle Inspection Fund.................................3,266
2Weights and Measures Fund..............................72,488
3    Notwithstanding any provision of the law to the contrary,
4the General Assembly hereby authorizes the use of such funds
5for the purposes set forth in this Section.
6    These provisions do not apply to funds classified by the
7Comptroller as federal trust funds or State trust funds. The
8Audit Expense Fund may receive transfers from those trust funds
9only as directed herein, except where prohibited by the terms
10of the trust fund agreement. The Auditor General shall notify
11the trustees of those funds of the estimated cost of the audit
12to be incurred under the Illinois State Auditing Act for the
13fund. The trustees of those funds shall direct the State
14Comptroller and Treasurer to transfer the estimated amount to
15the Audit Expense Fund.
16    The Auditor General may bill entities that are not subject
17to the above transfer provisions, including private entities,
18related organizations and entities whose funds are
19locally-held, for the cost of audits, studies, and
20investigations incurred on their behalf. Any revenues received
21under this provision shall be deposited into the Audit Expense
22Fund.
23    In the event that moneys on deposit in any fund are
24unavailable, by reason of deficiency or any other reason
25preventing their lawful transfer, the State Comptroller shall
26order transferred and the State Treasurer shall transfer the

 

 

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1amount deficient or otherwise unavailable from the General
2Revenue Fund for deposit into the Audit Expense Fund.
3    On or before December 1, 1992, and each December 1
4thereafter, the Auditor General shall notify the Governor's
5Office of Management and Budget (formerly Bureau of the Budget)
6of the amount estimated to be necessary to pay for audits,
7studies, and investigations in accordance with the Illinois
8State Auditing Act during the next succeeding fiscal year for
9each State fund for which a transfer or reimbursement is
10anticipated.
11    Beginning with fiscal year 1994 and during each fiscal year
12thereafter, the Auditor General may direct the State
13Comptroller and Treasurer to transfer moneys from funds
14authorized by the General Assembly for that fund. In the event
15funds, including federal and State trust funds but excluding
16the General Revenue Fund, are transferred, during fiscal year
171994 and during each fiscal year thereafter, in excess of the
18amount to pay actual costs attributable to audits, studies, and
19investigations as permitted or required by the Illinois State
20Auditing Act or specific action of the General Assembly, the
21Auditor General shall, on September 30, or as soon thereafter
22as is practicable, direct the State Comptroller and Treasurer
23to transfer the excess amount back to the fund from which it
24was originally transferred.
25(Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16;
26100-23, eff. 7-6-17.)
 

 

 

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1    (30 ILCS 105/8g-1)
2    Sec. 8g-1. Fund transfers.
3    (a) (Blank). In addition to any other transfers that may be
4provided for by law, on and after July 1, 2012 and until May 1,
52013, at the direction of and upon notification from the
6Governor, the State Comptroller shall direct and the State
7Treasurer shall transfer amounts not exceeding a total of
8$80,000,000 from the General Revenue Fund to the Tobacco
9Settlement Recovery Fund. Any amounts so transferred shall be
10retransferred by the State Comptroller and the State Treasurer
11from the Tobacco Settlement Recovery Fund to the General
12Revenue Fund at the direction of and upon notification from the
13Governor, but in any event on or before June 30, 2013.
14    (b) (Blank). In addition to any other transfers that may be
15provided for by law, on and after July 1, 2013 and until May 1,
162014, at the direction of and upon notification from the
17Governor, the State Comptroller shall direct and the State
18Treasurer shall transfer amounts not exceeding a total of
19$80,000,000 from the General Revenue Fund to the Tobacco
20Settlement Recovery Fund. Any amounts so transferred shall be
21retransferred by the State Comptroller and the State Treasurer
22from the Tobacco Settlement Recovery Fund to the General
23Revenue Fund at the direction of and upon notification from the
24Governor, but in any event on or before June 30, 2014.
25    (c) (Blank). In addition to any other transfers that may be

 

 

10000HB3342sam003- 18 -LRB100 08528 JWD 41189 a

1provided for by law, on July 1, 2013, or as soon thereafter as
2practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $1,400,000 from the General
4Revenue Fund to the ICJIA Violence Prevention Fund.
5    (d) (Blank). In addition to any other transfers that may be
6provided for by law, on July 1, 2013, or as soon thereafter as
7practical, the State Comptroller shall direct and the State
8Treasurer shall transfer the sum of $1,500,000 from the General
9Revenue Fund to the Illinois Veterans Assistance Fund.
10    (e) (Blank). In addition to any other transfers that may be
11provided for by law, on July 1, 2013, or as soon thereafter as
12practical, the State Comptroller shall direct and the State
13Treasurer shall transfer the sum of $500,000 from the General
14Revenue Fund to the Senior Citizens Real Estate Deferred Tax
15Revolving Fund.
16    (f) (Blank). In addition to any other transfers that may be
17provided for by law, on July 1, 2013, or as soon thereafter as
18practical, the State Comptroller shall direct and the State
19Treasurer shall transfer the sum of $4,000,000 from the General
20Revenue Fund to the Digital Divide Elimination Fund.
21    (g) (Blank). In addition to any other transfers that may be
22provided for by law, on July 1, 2013, or as soon thereafter as
23practical, the State Comptroller shall direct and the State
24Treasurer shall transfer the sum of $5,000,000 from the General
25Revenue Fund to the Communications Revolving Fund.
26    (h) (Blank). In addition to any other transfers that may be

 

 

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1provided for by law, on July 1, 2013, or as soon thereafter as
2practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $9,800,000 from the General
4Revenue Fund to the Presidential Library and Museum Operating
5Fund.
6    (i) (Blank). In addition to any other transfers that may be
7provided for by law, on and after July 1, 2014 and until May 1,
82015, at the direction of and upon notification from the
9Governor, the State Comptroller shall direct and the State
10Treasurer shall transfer amounts not exceeding a total of
11$80,000,000 from the General Revenue Fund to the Tobacco
12Settlement Recovery Fund. Any amounts so transferred shall be
13retransferred by the State Comptroller and the State Treasurer
14from the Tobacco Settlement Recovery Fund to the General
15Revenue Fund at the direction of and upon notification from the
16Governor, but in any event on or before June 30, 2015.
17    (j) (Blank). In addition to any other transfers that may be
18provided for by law, on July 1, 2014, or as soon thereafter as
19practical, the State Comptroller shall direct and the State
20Treasurer shall transfer the sum of $10,000,000 from the
21General Revenue Fund to the Presidential Library and Museum
22Operating Fund.
23    (k) In addition to any other transfers that may be provided
24for by law, on July 1, 2017, or as soon thereafter as
25practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $500,000 from the General

 

 

10000HB3342sam003- 20 -LRB100 08528 JWD 41189 a

1Revenue Fund to the Grant Accountability and Transparency Fund.
2    (l) In addition to any other transfers that may be provided
3for by law, on July 1, 2018, or as soon thereafter as
4practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $800,000 from the General
6Revenue Fund to the Grant Accountability and Transparency Fund.
7    (m) In addition to any other transfers that may be provided
8for by law, on July 1, 2018, or as soon thereafter as
9practical, the State Comptroller shall direct and the State
10Treasurer shall transfer the sum of $650,000 from the Capital
11Development Board Contributory Trust Fund to the Facility
12Management Revolving Fund.
13    (m) In addition to any other transfers that may be provided
14for by law, on July 1, 2018, or as soon thereafter as
15practical, the State Comptroller shall direct and the State
16Treasurer shall transfer the sum of $2,750,000 from the Capital
17Development Board Contributory Trust Fund to the U.S.
18Environmental Protection Fund.
19(Source: P.A. 100-23, eff. 7-6-17.)
 
20    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
21    Sec. 13.2. Transfers among line item appropriations.
22    (a) Transfers among line item appropriations from the same
23treasury fund for the objects specified in this Section may be
24made in the manner provided in this Section when the balance
25remaining in one or more such line item appropriations is

 

 

10000HB3342sam003- 21 -LRB100 08528 JWD 41189 a

1insufficient for the purpose for which the appropriation was
2made.
3    (a-1) No transfers may be made from one agency to another
4agency, nor may transfers be made from one institution of
5higher education to another institution of higher education
6except as provided by subsection (a-4).
7    (a-2) Except as otherwise provided in this Section,
8transfers may be made only among the objects of expenditure
9enumerated in this Section, except that no funds may be
10transferred from any appropriation for personal services, from
11any appropriation for State contributions to the State
12Employees' Retirement System, from any separate appropriation
13for employee retirement contributions paid by the employer, nor
14from any appropriation for State contribution for employee
15group insurance. During State fiscal year 2005, an agency may
16transfer amounts among its appropriations within the same
17treasury fund for personal services, employee retirement
18contributions paid by employer, and State Contributions to
19retirement systems; notwithstanding and in addition to the
20transfers authorized in subsection (c) of this Section, the
21fiscal year 2005 transfers authorized in this sentence may be
22made in an amount not to exceed 2% of the aggregate amount
23appropriated to an agency within the same treasury fund. During
24State fiscal year 2007, the Departments of Children and Family
25Services, Corrections, Human Services, and Juvenile Justice
26may transfer amounts among their respective appropriations

 

 

10000HB3342sam003- 22 -LRB100 08528 JWD 41189 a

1within the same treasury fund for personal services, employee
2retirement contributions paid by employer, and State
3contributions to retirement systems. During State fiscal year
42010, the Department of Transportation may transfer amounts
5among their respective appropriations within the same treasury
6fund for personal services, employee retirement contributions
7paid by employer, and State contributions to retirement
8systems. During State fiscal years 2010 and 2014 only, an
9agency may transfer amounts among its respective
10appropriations within the same treasury fund for personal
11services, employee retirement contributions paid by employer,
12and State contributions to retirement systems.
13Notwithstanding, and in addition to, the transfers authorized
14in subsection (c) of this Section, these transfers may be made
15in an amount not to exceed 2% of the aggregate amount
16appropriated to an agency within the same treasury fund.
17    (a-2.5) During State fiscal year 2015 only, the State's
18Attorneys Appellate Prosecutor may transfer amounts among its
19respective appropriations contained in operational line items
20within the same treasury fund. Notwithstanding, and in addition
21to, the transfers authorized in subsection (c) of this Section,
22these transfers may be made in an amount not to exceed 4% of
23the aggregate amount appropriated to the State's Attorneys
24Appellate Prosecutor within the same treasury fund.
25    (a-3) Further, if an agency receives a separate
26appropriation for employee retirement contributions paid by

 

 

10000HB3342sam003- 23 -LRB100 08528 JWD 41189 a

1the employer, any transfer by that agency into an appropriation
2for personal services must be accompanied by a corresponding
3transfer into the appropriation for employee retirement
4contributions paid by the employer, in an amount sufficient to
5meet the employer share of the employee contributions required
6to be remitted to the retirement system.
7    (a-4) Long-Term Care Rebalancing. The Governor may
8designate amounts set aside for institutional services
9appropriated from the General Revenue Fund or any other State
10fund that receives monies for long-term care services to be
11transferred to all State agencies responsible for the
12administration of community-based long-term care programs,
13including, but not limited to, community-based long-term care
14programs administered by the Department of Healthcare and
15Family Services, the Department of Human Services, and the
16Department on Aging, provided that the Director of Healthcare
17and Family Services first certifies that the amounts being
18transferred are necessary for the purpose of assisting persons
19in or at risk of being in institutional care to transition to
20community-based settings, including the financial data needed
21to prove the need for the transfer of funds. The total amounts
22transferred shall not exceed 4% in total of the amounts
23appropriated from the General Revenue Fund or any other State
24fund that receives monies for long-term care services for each
25fiscal year. A notice of the fund transfer must be made to the
26General Assembly and posted at a minimum on the Department of

 

 

10000HB3342sam003- 24 -LRB100 08528 JWD 41189 a

1Healthcare and Family Services website, the Governor's Office
2of Management and Budget website, and any other website the
3Governor sees fit. These postings shall serve as notice to the
4General Assembly of the amounts to be transferred. Notice shall
5be given at least 30 days prior to transfer.
6    (b) In addition to the general transfer authority provided
7under subsection (c), the following agencies have the specific
8transfer authority granted in this subsection:
9    The Department of Healthcare and Family Services is
10authorized to make transfers representing savings attributable
11to not increasing grants due to the births of additional
12children from line items for payments of cash grants to line
13items for payments for employment and social services for the
14purposes outlined in subsection (f) of Section 4-2 of the
15Illinois Public Aid Code.
16    The Department of Children and Family Services is
17authorized to make transfers not exceeding 2% of the aggregate
18amount appropriated to it within the same treasury fund for the
19following line items among these same line items: Foster Home
20and Specialized Foster Care and Prevention, Institutions and
21Group Homes and Prevention, and Purchase of Adoption and
22Guardianship Services.
23    The Department on Aging is authorized to make transfers not
24exceeding 2% of the aggregate amount appropriated to it within
25the same treasury fund for the following Community Care Program
26line items among these same line items: purchase of services

 

 

10000HB3342sam003- 25 -LRB100 08528 JWD 41189 a

1covered by the Community Care Program and Comprehensive Case
2Coordination.
3    The State Treasurer is authorized to make transfers among
4line item appropriations from the Capital Litigation Trust
5Fund, with respect to costs incurred in fiscal years 2002 and
62003 only, when the balance remaining in one or more such line
7item appropriations is insufficient for the purpose for which
8the appropriation was made, provided that no such transfer may
9be made unless the amount transferred is no longer required for
10the purpose for which that appropriation was made.
11    The State Board of Education is authorized to make
12transfers from line item appropriations within the same
13treasury fund for General State Aid, General State Aid - Hold
14Harmless, and Evidence-Based Funding, provided that no such
15transfer may be made unless the amount transferred is no longer
16required for the purpose for which that appropriation was made,
17to the line item appropriation for Transitional Assistance when
18the balance remaining in such line item appropriation is
19insufficient for the purpose for which the appropriation was
20made.
21    The State Board of Education is authorized to make
22transfers between the following line item appropriations
23within the same treasury fund: Disabled Student
24Services/Materials (Section 14-13.01 of the School Code),
25Disabled Student Transportation Reimbursement (Section
2614-13.01 of the School Code), Disabled Student Tuition -

 

 

10000HB3342sam003- 26 -LRB100 08528 JWD 41189 a

1Private Tuition (Section 14-7.02 of the School Code),
2Extraordinary Special Education (Section 14-7.02b of the
3School Code), Reimbursement for Free Lunch/Breakfast Program,
4Summer School Payments (Section 18-4.3 of the School Code), and
5Transportation - Regular/Vocational Reimbursement (Section
629-5 of the School Code). Such transfers shall be made only
7when the balance remaining in one or more such line item
8appropriations is insufficient for the purpose for which the
9appropriation was made and provided that no such transfer may
10be made unless the amount transferred is no longer required for
11the purpose for which that appropriation was made.
12    The Department of Healthcare and Family Services is
13authorized to make transfers not exceeding 4% of the aggregate
14amount appropriated to it, within the same treasury fund, among
15the various line items appropriated for Medical Assistance.
16    (c) The sum of such transfers for an agency in a fiscal
17year shall not exceed 2% of the aggregate amount appropriated
18to it within the same treasury fund for the following objects:
19Personal Services; Extra Help; Student and Inmate
20Compensation; State Contributions to Retirement Systems; State
21Contributions to Social Security; State Contribution for
22Employee Group Insurance; Contractual Services; Travel;
23Commodities; Printing; Equipment; Electronic Data Processing;
24Operation of Automotive Equipment; Telecommunications
25Services; Travel and Allowance for Committed, Paroled and
26Discharged Prisoners; Library Books; Federal Matching Grants

 

 

10000HB3342sam003- 27 -LRB100 08528 JWD 41189 a

1for Student Loans; Refunds; Workers' Compensation,
2Occupational Disease, and Tort Claims; and, in appropriations
3to institutions of higher education, Awards and Grants.
4Notwithstanding the above, any amounts appropriated for
5payment of workers' compensation claims to an agency to which
6the authority to evaluate, administer and pay such claims has
7been delegated by the Department of Central Management Services
8may be transferred to any other expenditure object where such
9amounts exceed the amount necessary for the payment of such
10claims.
11    (c-1) Special provisions for State fiscal year 2003.
12Notwithstanding any other provision of this Section to the
13contrary, for State fiscal year 2003 only, transfers among line
14item appropriations to an agency from the same treasury fund
15may be made provided that the sum of such transfers for an
16agency in State fiscal year 2003 shall not exceed 3% of the
17aggregate amount appropriated to that State agency for State
18fiscal year 2003 for the following objects: personal services,
19except that no transfer may be approved which reduces the
20aggregate appropriations for personal services within an
21agency; extra help; student and inmate compensation; State
22contributions to retirement systems; State contributions to
23social security; State contributions for employee group
24insurance; contractual services; travel; commodities;
25printing; equipment; electronic data processing; operation of
26automotive equipment; telecommunications services; travel and

 

 

10000HB3342sam003- 28 -LRB100 08528 JWD 41189 a

1allowance for committed, paroled, and discharged prisoners;
2library books; federal matching grants for student loans;
3refunds; workers' compensation, occupational disease, and tort
4claims; and, in appropriations to institutions of higher
5education, awards and grants.
6    (c-2) Special provisions for State fiscal year 2005.
7Notwithstanding subsections (a), (a-2), and (c), for State
8fiscal year 2005 only, transfers may be made among any line
9item appropriations from the same or any other treasury fund
10for any objects or purposes, without limitation, when the
11balance remaining in one or more such line item appropriations
12is insufficient for the purpose for which the appropriation was
13made, provided that the sum of those transfers by a State
14agency shall not exceed 4% of the aggregate amount appropriated
15to that State agency for fiscal year 2005.
16    (c-3) Special provisions for State fiscal year 2015.
17Notwithstanding any other provision of this Section, for State
18fiscal year 2015, transfers among line item appropriations to a
19State agency from the same State treasury fund may be made for
20operational or lump sum expenses only, provided that the sum of
21such transfers for a State agency in State fiscal year 2015
22shall not exceed 4% of the aggregate amount appropriated to
23that State agency for operational or lump sum expenses for
24State fiscal year 2015. For the purpose of this subsection,
25"operational or lump sum expenses" includes the following
26objects: personal services; extra help; student and inmate

 

 

10000HB3342sam003- 29 -LRB100 08528 JWD 41189 a

1compensation; State contributions to retirement systems; State
2contributions to social security; State contributions for
3employee group insurance; contractual services; travel;
4commodities; printing; equipment; electronic data processing;
5operation of automotive equipment; telecommunications
6services; travel and allowance for committed, paroled, and
7discharged prisoners; library books; federal matching grants
8for student loans; refunds; workers' compensation,
9occupational disease, and tort claims; lump sum and other
10purposes; and lump sum operations. For the purpose of this
11subsection (c-3), "State agency" does not include the Attorney
12General, the Secretary of State, the Comptroller, the
13Treasurer, or the legislative or judicial branches.
14    (c-4) Special provisions for State fiscal year 2018.
15Notwithstanding any other provision of this Section, for State
16fiscal year 2018, transfers among line item appropriations to a
17State agency from the same State treasury fund may be made for
18operational or lump sum expenses only, provided that the sum of
19such transfers for a State agency in State fiscal year 2018
20shall not exceed 4% of the aggregate amount appropriated to
21that State agency for operational or lump sum expenses for
22State fiscal year 2018. For the purpose of this subsection
23(c-4), "operational or lump sum expenses" includes the
24following objects: personal services; extra help; student and
25inmate compensation; State contributions to retirement
26systems; State contributions to social security; State

 

 

10000HB3342sam003- 30 -LRB100 08528 JWD 41189 a

1contributions for employee group insurance; contractual
2services; travel; commodities; printing; equipment; electronic
3data processing; operation of automotive equipment;
4telecommunications services; travel and allowance for
5committed, paroled, and discharged prisoners; library books;
6federal matching grants for student loans; refunds; workers'
7compensation, occupational disease, and tort claims; lump sum
8and other purposes; and lump sum operations. For the purpose of
9this subsection (c-4), "State agency" does not include the
10Attorney General, the Secretary of State, the Comptroller, the
11Treasurer, or the legislative or judicial branches.
12    (c-5) Special provisions for State fiscal year 2019.
13Notwithstanding any other provision of this Section, for State
14fiscal year 2019, transfers among line item appropriations to a
15State agency from the same State treasury fund may be made for
16operational or lump sum expenses only, provided that the sum of
17such transfers for a State agency in State fiscal year 2019
18shall not exceed 4% of the aggregate amount appropriated to
19that State agency for operational or lump sum expenses for
20State fiscal year 2019. For the purpose of this subsection
21(c-5), "operational or lump sum expenses" includes the
22following objects: personal services; extra help; student and
23inmate compensation; State contributions to retirement
24systems; State contributions to social security; State
25contributions for employee group insurance; contractual
26services; travel; commodities; printing; equipment; electronic

 

 

10000HB3342sam003- 31 -LRB100 08528 JWD 41189 a

1data processing; operation of automotive equipment;
2telecommunications services; travel and allowance for
3committed, paroled, and discharged prisoners; library books;
4federal matching grants for student loans; refunds; workers'
5compensation, occupational disease, and tort claims; lump sum
6and other purposes; and lump sum operations. For the purpose of
7this subsection (c-5), "State agency" does not include the
8Attorney General, the Secretary of State, the Comptroller, the
9Treasurer, or the legislative or judicial branches.
10    (d) Transfers among appropriations made to agencies of the
11Legislative and Judicial departments and to the
12constitutionally elected officers in the Executive branch
13require the approval of the officer authorized in Section 10 of
14this Act to approve and certify vouchers. Transfers among
15appropriations made to the University of Illinois, Southern
16Illinois University, Chicago State University, Eastern
17Illinois University, Governors State University, Illinois
18State University, Northeastern Illinois University, Northern
19Illinois University, Western Illinois University, the Illinois
20Mathematics and Science Academy and the Board of Higher
21Education require the approval of the Board of Higher Education
22and the Governor. Transfers among appropriations to all other
23agencies require the approval of the Governor.
24    The officer responsible for approval shall certify that the
25transfer is necessary to carry out the programs and purposes
26for which the appropriations were made by the General Assembly

 

 

10000HB3342sam003- 32 -LRB100 08528 JWD 41189 a

1and shall transmit to the State Comptroller a certified copy of
2the approval which shall set forth the specific amounts
3transferred so that the Comptroller may change his records
4accordingly. The Comptroller shall furnish the Governor with
5information copies of all transfers approved for agencies of
6the Legislative and Judicial departments and transfers
7approved by the constitutionally elected officials of the
8Executive branch other than the Governor, showing the amounts
9transferred and indicating the dates such changes were entered
10on the Comptroller's records.
11    (e) The State Board of Education, in consultation with the
12State Comptroller, may transfer line item appropriations for
13General State Aid or Evidence-Based Funding between the Common
14School Fund and the Education Assistance Fund. With the advice
15and consent of the Governor's Office of Management and Budget,
16the State Board of Education, in consultation with the State
17Comptroller, may transfer line item appropriations between the
18General Revenue Fund and the Education Assistance Fund for the
19following programs:
20        (1) Disabled Student Personnel Reimbursement (Section
21    14-13.01 of the School Code);
22        (2) Disabled Student Transportation Reimbursement
23    (subsection (b) of Section 14-13.01 of the School Code);
24        (3) Disabled Student Tuition - Private Tuition
25    (Section 14-7.02 of the School Code);
26        (4) Extraordinary Special Education (Section 14-7.02b

 

 

10000HB3342sam003- 33 -LRB100 08528 JWD 41189 a

1    of the School Code);
2        (5) Reimbursement for Free Lunch/Breakfast Programs;
3        (6) Summer School Payments (Section 18-4.3 of the
4    School Code);
5        (7) Transportation - Regular/Vocational Reimbursement
6    (Section 29-5 of the School Code);
7        (8) Regular Education Reimbursement (Section 18-3 of
8    the School Code); and
9        (9) Special Education Reimbursement (Section 14-7.03
10    of the School Code).
11(Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465,
12eff. 8-31-17; revised 10-4-17.)
 
13    Section 5-25. The State Revenue Sharing Act is amended by
14changing Section 12 and by adding Section 11.2 as follows:
 
15    (30 ILCS 115/11.2 new)
16    Sec. 11.2. Funding of certain school districts; fiscal year
172019.
18    (a) On July 1, 2018, or as soon as practical thereafter,
19the State Board of Education shall identify to the Department
20of Revenue school districts having Personal Property Tax
21Replacement Fund receipts totaling 13% or more of their total
22revenues in fiscal year 2017.
23    (b) In fiscal year 2019, any school district identified
24under subsection (a) shall receive, in addition to its annual

 

 

10000HB3342sam003- 34 -LRB100 08528 JWD 41189 a

1distributions from the Personal Property Tax Replacement Fund,
216% of the total amount distributed to the school district from
3the Personal Property Tax Replacement Fund during fiscal year
42017, provided that the total amount of additional
5distributions under this Section shall not exceed $4,300,000.
6    If the total additional distributions exceed $4,300,000,
7such distributions shall be calculated on a pro rata basis,
8based on the percentage of each district's total fiscal year
92017 revenues to the total fiscal year 2017 revenues of all
10districts qualifying for an additional distribution under this
11Section.
 
12    (30 ILCS 115/12)  (from Ch. 85, par. 616)
13    Sec. 12. Personal Property Tax Replacement Fund. There is
14hereby created the Personal Property Tax Replacement Fund, a
15special fund in the State Treasury into which shall be paid all
16revenue realized:
17    (a) all amounts realized from the additional personal
18property tax replacement income tax imposed by subsections (c)
19and (d) of Section 201 of the Illinois Income Tax Act, except
20for those amounts deposited into the Income Tax Refund Fund
21pursuant to subsection (c) of Section 901 of the Illinois
22Income Tax Act; and
23    (b) all amounts realized from the additional personal
24property replacement invested capital taxes imposed by Section
252a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue

 

 

10000HB3342sam003- 35 -LRB100 08528 JWD 41189 a

1Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
2Section 3 of the Water Company Invested Capital Tax Act, and
3amounts payable to the Department of Revenue under the
4Telecommunications Infrastructure Maintenance Fee Act.
5    As soon as may be after the end of each month, the
6Department of Revenue shall certify to the Treasurer and the
7Comptroller the amount of all refunds paid out of the General
8Revenue Fund through the preceding month on account of
9overpayment of liability on taxes paid into the Personal
10Property Tax Replacement Fund. Upon receipt of such
11certification, the Treasurer and the Comptroller shall
12transfer the amount so certified from the Personal Property Tax
13Replacement Fund into the General Revenue Fund.
14    The payments of revenue into the Personal Property Tax
15Replacement Fund shall be used exclusively for distribution to
16taxing districts, regional offices and officials, and local
17officials as provided in this Section and in the School Code,
18payment of the ordinary and contingent expenses of the Property
19Tax Appeal Board, payment of the expenses of the Department of
20Revenue incurred in administering the collection and
21distribution of monies paid into the Personal Property Tax
22Replacement Fund and transfers due to refunds to taxpayers for
23overpayment of liability for taxes paid into the Personal
24Property Tax Replacement Fund.
25    In addition, moneys in the Personal Property Tax
26Replacement Fund may be used to pay any of the following: (i)

 

 

10000HB3342sam003- 36 -LRB100 08528 JWD 41189 a

1salary, stipends, and additional compensation as provided by
2law for chief election clerks, county clerks, and county
3recorders; (ii) costs associated with regional offices of
4education and educational service centers; (iii)
5reimbursements payable by the State Board of Elections under
6Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
7Election Code; (iv) expenses of the Illinois Educational Labor
8Relations Board; and (v) salary, personal services, and
9additional compensation as provided by law for court reporters
10under the Court Reporters Act.
11    As soon as may be after the effective date of this
12amendatory Act of 1980, the Department of Revenue shall certify
13to the Treasurer the amount of net replacement revenue paid
14into the General Revenue Fund prior to that effective date from
15the additional tax imposed by Section 2a.1 of the Messages Tax
16Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
17the Public Utilities Revenue Act; Section 3 of the Water
18Company Invested Capital Tax Act; amounts collected by the
19Department of Revenue under the Telecommunications
20Infrastructure Maintenance Fee Act; and the additional
21personal property tax replacement income tax imposed by the
22Illinois Income Tax Act, as amended by Public Act 81-1st
23Special Session-1. Net replacement revenue shall be defined as
24the total amount paid into and remaining in the General Revenue
25Fund as a result of those Acts minus the amount outstanding and
26obligated from the General Revenue Fund in state vouchers or

 

 

10000HB3342sam003- 37 -LRB100 08528 JWD 41189 a

1warrants prior to the effective date of this amendatory Act of
21980 as refunds to taxpayers for overpayment of liability under
3those Acts.
4    All interest earned by monies accumulated in the Personal
5Property Tax Replacement Fund shall be deposited in such Fund.
6All amounts allocated pursuant to this Section are appropriated
7on a continuing basis.
8    Prior to December 31, 1980, as soon as may be after the end
9of each quarter beginning with the quarter ending December 31,
101979, and on and after December 31, 1980, as soon as may be
11after January 1, March 1, April 1, May 1, July 1, August 1,
12October 1 and December 1 of each year, the Department of
13Revenue shall allocate to each taxing district as defined in
14Section 1-150 of the Property Tax Code, in accordance with the
15provisions of paragraph (2) of this Section the portion of the
16funds held in the Personal Property Tax Replacement Fund which
17is required to be distributed, as provided in paragraph (1),
18for each quarter. Provided, however, under no circumstances
19shall any taxing district during each of the first two years of
20distribution of the taxes imposed by this amendatory Act of
211979 be entitled to an annual allocation which is less than the
22funds such taxing district collected from the 1978 personal
23property tax. Provided further that under no circumstances
24shall any taxing district during the third year of distribution
25of the taxes imposed by this amendatory Act of 1979 receive
26less than 60% of the funds such taxing district collected from

 

 

10000HB3342sam003- 38 -LRB100 08528 JWD 41189 a

1the 1978 personal property tax. In the event that the total of
2the allocations made as above provided for all taxing
3districts, during either of such 3 years, exceeds the amount
4available for distribution the allocation of each taxing
5district shall be proportionately reduced. Except as provided
6in Section 13 of this Act, the Department shall then certify,
7pursuant to appropriation, such allocations to the State
8Comptroller who shall pay over to the several taxing districts
9the respective amounts allocated to them.
10    Any township which receives an allocation based in whole or
11in part upon personal property taxes which it levied pursuant
12to Section 6-507 or 6-512 of the Illinois Highway Code and
13which was previously required to be paid over to a municipality
14shall immediately pay over to that municipality a proportionate
15share of the personal property replacement funds which such
16township receives.
17    Any municipality or township, other than a municipality
18with a population in excess of 500,000, which receives an
19allocation based in whole or in part on personal property taxes
20which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
21Illinois Local Library Act and which was previously required to
22be paid over to a public library shall immediately pay over to
23that library a proportionate share of the personal property tax
24replacement funds which such municipality or township
25receives; provided that if such a public library has converted
26to a library organized under The Illinois Public Library

 

 

10000HB3342sam003- 39 -LRB100 08528 JWD 41189 a

1District Act, regardless of whether such conversion has
2occurred on, after or before January 1, 1988, such
3proportionate share shall be immediately paid over to the
4library district which maintains and operates the library.
5However, any library that has converted prior to January 1,
61988, and which hitherto has not received the personal property
7tax replacement funds, shall receive such funds commencing on
8January 1, 1988.
9    Any township which receives an allocation based in whole or
10in part on personal property taxes which it levied pursuant to
11Section 1c of the Public Graveyards Act and which taxes were
12previously required to be paid over to or used for such public
13cemetery or cemeteries shall immediately pay over to or use for
14such public cemetery or cemeteries a proportionate share of the
15personal property tax replacement funds which the township
16receives.
17    Any taxing district which receives an allocation based in
18whole or in part upon personal property taxes which it levied
19for another governmental body or school district in Cook County
20in 1976 or for another governmental body or school district in
21the remainder of the State in 1977 shall immediately pay over
22to that governmental body or school district the amount of
23personal property replacement funds which such governmental
24body or school district would receive directly under the
25provisions of paragraph (2) of this Section, had it levied its
26own taxes.

 

 

10000HB3342sam003- 40 -LRB100 08528 JWD 41189 a

1        (1) The portion of the Personal Property Tax
2    Replacement Fund required to be distributed as of the time
3    allocation is required to be made shall be the amount
4    available in such Fund as of the time allocation is
5    required to be made.
6        The amount available for distribution shall be the
7    total amount in the fund at such time minus the necessary
8    administrative and other authorized expenses as limited by
9    the appropriation and the amount determined by: (a) $2.8
10    million for fiscal year 1981; (b) for fiscal year 1982,
11    .54% of the funds distributed from the fund during the
12    preceding fiscal year; (c) for fiscal year 1983 through
13    fiscal year 1988, .54% of the funds distributed from the
14    fund during the preceding fiscal year less .02% of such
15    fund for fiscal year 1983 and less .02% of such funds for
16    each fiscal year thereafter; (d) for fiscal year 1989
17    through fiscal year 2011 no more than 105% of the actual
18    administrative expenses of the prior fiscal year; (e) for
19    fiscal year 2012 and beyond, a sufficient amount to pay (i)
20    stipends, additional compensation, salary reimbursements,
21    and other amounts directed to be paid out of this Fund for
22    local officials as authorized or required by statute and
23    (ii) no more than 105% of the actual administrative
24    expenses of the prior fiscal year, including payment of the
25    ordinary and contingent expenses of the Property Tax Appeal
26    Board and payment of the expenses of the Department of

 

 

10000HB3342sam003- 41 -LRB100 08528 JWD 41189 a

1    Revenue incurred in administering the collection and
2    distribution of moneys paid into the Fund; (f) for fiscal
3    years 2012 and 2013 only, a sufficient amount to pay
4    stipends, additional compensation, salary reimbursements,
5    and other amounts directed to be paid out of this Fund for
6    regional offices and officials as authorized or required by
7    statute; or (g) for fiscal years year 2018 and 2019 only, a
8    sufficient amount to pay amounts directed to be paid out of
9    this Fund for public community college base operating
10    grants and local health protection grants to certified
11    local health departments as authorized or required by
12    appropriation or statute. Such portion of the fund shall be
13    determined after the transfer into the General Revenue Fund
14    due to refunds, if any, paid from the General Revenue Fund
15    during the preceding quarter. If at any time, for any
16    reason, there is insufficient amount in the Personal
17    Property Tax Replacement Fund for payments for regional
18    offices and officials or local officials or payment of
19    costs of administration or for transfers due to refunds at
20    the end of any particular month, the amount of such
21    insufficiency shall be carried over for the purposes of
22    payments for regional offices and officials, local
23    officials, transfers into the General Revenue Fund, and
24    costs of administration to the following month or months.
25    Net replacement revenue held, and defined above, shall be
26    transferred by the Treasurer and Comptroller to the

 

 

10000HB3342sam003- 42 -LRB100 08528 JWD 41189 a

1    Personal Property Tax Replacement Fund within 10 days of
2    such certification.
3        (2) Each quarterly allocation shall first be
4    apportioned in the following manner: 51.65% for taxing
5    districts in Cook County and 48.35% for taxing districts in
6    the remainder of the State.
7    The Personal Property Replacement Ratio of each taxing
8district outside Cook County shall be the ratio which the Tax
9Base of that taxing district bears to the Downstate Tax Base.
10The Tax Base of each taxing district outside of Cook County is
11the personal property tax collections for that taxing district
12for the 1977 tax year. The Downstate Tax Base is the personal
13property tax collections for all taxing districts in the State
14outside of Cook County for the 1977 tax year. The Department of
15Revenue shall have authority to review for accuracy and
16completeness the personal property tax collections for each
17taxing district outside Cook County for the 1977 tax year.
18    The Personal Property Replacement Ratio of each Cook County
19taxing district shall be the ratio which the Tax Base of that
20taxing district bears to the Cook County Tax Base. The Tax Base
21of each Cook County taxing district is the personal property
22tax collections for that taxing district for the 1976 tax year.
23The Cook County Tax Base is the personal property tax
24collections for all taxing districts in Cook County for the
251976 tax year. The Department of Revenue shall have authority
26to review for accuracy and completeness the personal property

 

 

10000HB3342sam003- 43 -LRB100 08528 JWD 41189 a

1tax collections for each taxing district within Cook County for
2the 1976 tax year.
3    For all purposes of this Section 12, amounts paid to a
4taxing district for such tax years as may be applicable by a
5foreign corporation under the provisions of Section 7-202 of
6the Public Utilities Act, as amended, shall be deemed to be
7personal property taxes collected by such taxing district for
8such tax years as may be applicable. The Director shall
9determine from the Illinois Commerce Commission, for any tax
10year as may be applicable, the amounts so paid by any such
11foreign corporation to any and all taxing districts. The
12Illinois Commerce Commission shall furnish such information to
13the Director. For all purposes of this Section 12, the Director
14shall deem such amounts to be collected personal property taxes
15of each such taxing district for the applicable tax year or
16years.
17    Taxing districts located both in Cook County and in one or
18more other counties shall receive both a Cook County allocation
19and a Downstate allocation determined in the same way as all
20other taxing districts.
21    If any taxing district in existence on July 1, 1979 ceases
22to exist, or discontinues its operations, its Tax Base shall
23thereafter be deemed to be zero. If the powers, duties and
24obligations of the discontinued taxing district are assumed by
25another taxing district, the Tax Base of the discontinued
26taxing district shall be added to the Tax Base of the taxing

 

 

10000HB3342sam003- 44 -LRB100 08528 JWD 41189 a

1district assuming such powers, duties and obligations.
2    If two or more taxing districts in existence on July 1,
31979, or a successor or successors thereto shall consolidate
4into one taxing district, the Tax Base of such consolidated
5taxing district shall be the sum of the Tax Bases of each of
6the taxing districts which have consolidated.
7    If a single taxing district in existence on July 1, 1979,
8or a successor or successors thereto shall be divided into two
9or more separate taxing districts, the tax base of the taxing
10district so divided shall be allocated to each of the resulting
11taxing districts in proportion to the then current equalized
12assessed value of each resulting taxing district.
13    If a portion of the territory of a taxing district is
14disconnected and annexed to another taxing district of the same
15type, the Tax Base of the taxing district from which
16disconnection was made shall be reduced in proportion to the
17then current equalized assessed value of the disconnected
18territory as compared with the then current equalized assessed
19value within the entire territory of the taxing district prior
20to disconnection, and the amount of such reduction shall be
21added to the Tax Base of the taxing district to which
22annexation is made.
23    If a community college district is created after July 1,
241979, beginning on the effective date of this amendatory Act of
251995, its Tax Base shall be 3.5% of the sum of the personal
26property tax collected for the 1977 tax year within the

 

 

10000HB3342sam003- 45 -LRB100 08528 JWD 41189 a

1territorial jurisdiction of the district.
2    The amounts allocated and paid to taxing districts pursuant
3to the provisions of this amendatory Act of 1979 shall be
4deemed to be substitute revenues for the revenues derived from
5taxes imposed on personal property pursuant to the provisions
6of the "Revenue Act of 1939" or "An Act for the assessment and
7taxation of private car line companies", approved July 22,
81943, as amended, or Section 414 of the Illinois Insurance
9Code, prior to the abolition of such taxes and shall be used
10for the same purposes as the revenues derived from ad valorem
11taxes on real estate.
12    Monies received by any taxing districts from the Personal
13Property Tax Replacement Fund shall be first applied toward
14payment of the proportionate amount of debt service which was
15previously levied and collected from extensions against
16personal property on bonds outstanding as of December 31, 1978
17and next applied toward payment of the proportionate share of
18the pension or retirement obligations of the taxing district
19which were previously levied and collected from extensions
20against personal property. For each such outstanding bond
21issue, the County Clerk shall determine the percentage of the
22debt service which was collected from extensions against real
23estate in the taxing district for 1978 taxes payable in 1979,
24as related to the total amount of such levies and collections
25from extensions against both real and personal property. For
261979 and subsequent years' taxes, the County Clerk shall levy

 

 

10000HB3342sam003- 46 -LRB100 08528 JWD 41189 a

1and extend taxes against the real estate of each taxing
2district which will yield the said percentage or percentages of
3the debt service on such outstanding bonds. The balance of the
4amount necessary to fully pay such debt service shall
5constitute a first and prior lien upon the monies received by
6each such taxing district through the Personal Property Tax
7Replacement Fund and shall be first applied or set aside for
8such purpose. In counties having fewer than 3,000,000
9inhabitants, the amendments to this paragraph as made by this
10amendatory Act of 1980 shall be first applicable to 1980 taxes
11to be collected in 1981.
12(Source: P.A. 100-23, eff. 7-6-17.)
 
13    Section 5-30. The Downstate Public Transportation Act is
14amended by changing Section 2-3 as follows:
 
15    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
16    (Text of Section before amendment by P.A. 100-363)
17    Sec. 2-3. (a) As soon as possible after the first day of
18each month, beginning July 1, 1984, upon certification of the
19Department of Revenue, the Comptroller shall order
20transferred, and the Treasurer shall transfer, from the General
21Revenue Fund to a special fund in the State Treasury which is
22hereby created, to be known as the "Downstate Public
23Transportation Fund", an amount equal to 2/32 (beginning July
241, 2005, 3/32) of the net revenue realized from the "Retailers'

 

 

10000HB3342sam003- 47 -LRB100 08528 JWD 41189 a

1Occupation Tax Act", as now or hereafter amended, the "Service
2Occupation Tax Act", as now or hereafter amended, the "Use Tax
3Act", as now or hereafter amended, and the "Service Use Tax
4Act", as now or hereafter amended, from persons incurring
5municipal or county retailers' or service occupation tax
6liability for the benefit of any municipality or county located
7wholly within the boundaries of each participant, other than
8any Metro-East Transit District participant certified pursuant
9to subsection (c) of this Section during the preceding month,
10except that the Department shall pay into the Downstate Public
11Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
12of the net revenue realized under the State tax Acts named
13above within any municipality or county located wholly within
14the boundaries of each participant, other than any Metro-East
15participant, for tax periods beginning on or after January 1,
161990. Net revenue realized for a month shall be the revenue
17collected by the State pursuant to such Acts during the
18previous month from persons incurring municipal or county
19retailers' or service occupation tax liability for the benefit
20of any municipality or county located wholly within the
21boundaries of a participant, less the amount paid out during
22that same month as refunds or credit memoranda to taxpayers for
23overpayment of liability under such Acts for the benefit of any
24municipality or county located wholly within the boundaries of
25a participant.
26    Notwithstanding any provision of law to the contrary,

 

 

10000HB3342sam003- 48 -LRB100 08528 JWD 41189 a

1beginning on July 6, 2017 (the effective date of Public Act
2100-23) this amendatory Act of the 100th General Assembly,
3those amounts required under this subsection (a) to be
4transferred by the Treasurer into the Downstate Public
5Transportation Fund from the General Revenue Fund shall be
6directly deposited into the Downstate Public Transportation
7Fund as the revenues are realized from the taxes indicated.
8    (b) As soon as possible after the first day of each month,
9beginning July 1, 1989, upon certification of the Department of
10Revenue, the Comptroller shall order transferred, and the
11Treasurer shall transfer, from the General Revenue Fund to a
12special fund in the State Treasury which is hereby created, to
13be known as the "Metro-East Public Transportation Fund", an
14amount equal to 2/32 of the net revenue realized, as above,
15from within the boundaries of Madison, Monroe, and St. Clair
16Counties, except that the Department shall pay into the
17Metro-East Public Transportation Fund 2/32 of 80% of the net
18revenue realized under the State tax Acts specified in
19subsection (a) of this Section within the boundaries of
20Madison, Monroe and St. Clair Counties for tax periods
21beginning on or after January 1, 1990. A local match equivalent
22to an amount which could be raised by a tax levy at the rate of
23.05% on the assessed value of property within the boundaries of
24Madison County is required annually to cause a total of 2/32 of
25the net revenue to be deposited in the Metro-East Public
26Transportation Fund. Failure to raise the required local match

 

 

10000HB3342sam003- 49 -LRB100 08528 JWD 41189 a

1annually shall result in only 1/32 being deposited into the
2Metro-East Public Transportation Fund after July 1, 1989, or
31/32 of 80% of the net revenue realized for tax periods
4beginning on or after January 1, 1990.
5    (b-5) As soon as possible after the first day of each
6month, beginning July 1, 2005, upon certification of the
7Department of Revenue, the Comptroller shall order
8transferred, and the Treasurer shall transfer, from the General
9Revenue Fund to the Downstate Public Transportation Fund, an
10amount equal to 3/32 of 80% of the net revenue realized from
11within the boundaries of Monroe and St. Clair Counties under
12the State Tax Acts specified in subsection (a) of this Section
13and provided further that, beginning July 1, 2005, the
14provisions of subsection (b) shall no longer apply with respect
15to such tax receipts from Monroe and St. Clair Counties.
16    Notwithstanding any provision of law to the contrary,
17beginning on July 6, 2017 (the effective date of Public Act
18100-23) this amendatory Act of the 100th General Assembly,
19those amounts required under this subsection (b-5) to be
20transferred by the Treasurer into the Downstate Public
21Transportation Fund from the General Revenue Fund shall be
22directly deposited into the Downstate Public Transportation
23Fund as the revenues are realized from the taxes indicated.
24    (b-6) As soon as possible after the first day of each
25month, beginning July 1, 2008, upon certification by the
26Department of Revenue, the Comptroller shall order transferred

 

 

10000HB3342sam003- 50 -LRB100 08528 JWD 41189 a

1and the Treasurer shall transfer, from the General Revenue Fund
2to the Downstate Public Transportation Fund, an amount equal to
33/32 of 80% of the net revenue realized from within the
4boundaries of Madison County under the State Tax Acts specified
5in subsection (a) of this Section and provided further that,
6beginning July 1, 2008, the provisions of subsection (b) shall
7no longer apply with respect to such tax receipts from Madison
8County.
9    Notwithstanding any provision of law to the contrary,
10beginning on July 6, 2017 (the effective date of Public Act
11100-23) this amendatory Act of the 100th General Assembly,
12those amounts required under this subsection (b-6) to be
13transferred by the Treasurer into the Downstate Public
14Transportation Fund from the General Revenue Fund shall be
15directly deposited into the Downstate Public Transportation
16Fund as the revenues are realized from the taxes indicated.
17    (c) The Department shall certify to the Department of
18Revenue the eligible participants under this Article and the
19territorial boundaries of such participants for the purposes of
20the Department of Revenue in subsections (a) and (b) of this
21Section.
22    (d) For the purposes of this Article, beginning in fiscal
23year 2009 the General Assembly shall appropriate an amount from
24the Downstate Public Transportation Fund equal to the sum total
25funds projected to be paid to the participants pursuant to
26Section 2-7. If the General Assembly fails to make

 

 

10000HB3342sam003- 51 -LRB100 08528 JWD 41189 a

1appropriations sufficient to cover the amounts projected to be
2paid pursuant to Section 2-7, this Act shall constitute an
3irrevocable and continuing appropriation from the Downstate
4Public Transportation Fund of all amounts necessary for those
5purposes.
6    (e) Notwithstanding anything in this Section to the
7contrary, amounts transferred from the General Revenue Fund to
8the Downstate Public Transportation Fund pursuant to this
9Section shall not exceed $169,000,000 in State fiscal year
102012.
11    (f) For State fiscal year 2018 only, notwithstanding any
12provision of law to the contrary, the total amount of revenue
13and deposits under this Section attributable to revenues
14realized during State fiscal year 2018 shall be reduced by 10%.
15    (g) For State fiscal year 2019 only, notwithstanding any
16provision of law to the contrary, the total amount of revenue
17and deposits under this Section attributable to revenues
18realized during State fiscal year 2019 shall be reduced by 5%.
19(Source: P.A. 100-23, eff. 7-6-17; revised 10-20-17.)
 
20    (Text of Section after amendment by P.A. 100-363)
21    Sec. 2-3. (a) As soon as possible after the first day of
22each month, beginning July 1, 1984, upon certification of the
23Department of Revenue, the Comptroller shall order
24transferred, and the Treasurer shall transfer, from the General
25Revenue Fund to a special fund in the State Treasury which is

 

 

10000HB3342sam003- 52 -LRB100 08528 JWD 41189 a

1hereby created, to be known as the "Downstate Public
2Transportation Fund", an amount equal to 2/32 (beginning July
31, 2005, 3/32) of the net revenue realized from the "Retailers'
4Occupation Tax Act", as now or hereafter amended, the "Service
5Occupation Tax Act", as now or hereafter amended, the "Use Tax
6Act", as now or hereafter amended, and the "Service Use Tax
7Act", as now or hereafter amended, from persons incurring
8municipal or county retailers' or service occupation tax
9liability for the benefit of any municipality or county located
10wholly within the boundaries of each participant, other than
11any Metro-East Transit District participant certified pursuant
12to subsection (c) of this Section during the preceding month,
13except that the Department shall pay into the Downstate Public
14Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
15of the net revenue realized under the State tax Acts named
16above within any municipality or county located wholly within
17the boundaries of each participant, other than any Metro-East
18participant, for tax periods beginning on or after January 1,
191990. Net revenue realized for a month shall be the revenue
20collected by the State pursuant to such Acts during the
21previous month from persons incurring municipal or county
22retailers' or service occupation tax liability for the benefit
23of any municipality or county located wholly within the
24boundaries of a participant, less the amount paid out during
25that same month as refunds or credit memoranda to taxpayers for
26overpayment of liability under such Acts for the benefit of any

 

 

10000HB3342sam003- 53 -LRB100 08528 JWD 41189 a

1municipality or county located wholly within the boundaries of
2a participant.
3    Notwithstanding any provision of law to the contrary,
4beginning on July 6, 2017 (the effective date of Public Act
5100-23) this amendatory Act of the 100th General Assembly,
6those amounts required under this subsection (a) to be
7transferred by the Treasurer into the Downstate Public
8Transportation Fund from the General Revenue Fund shall be
9directly deposited into the Downstate Public Transportation
10Fund as the revenues are realized from the taxes indicated.
11    (b) As soon as possible after the first day of each month,
12beginning July 1, 1989, upon certification of the Department of
13Revenue, the Comptroller shall order transferred, and the
14Treasurer shall transfer, from the General Revenue Fund to a
15special fund in the State Treasury which is hereby created, to
16be known as the "Metro-East Public Transportation Fund", an
17amount equal to 2/32 of the net revenue realized, as above,
18from within the boundaries of Madison, Monroe, and St. Clair
19Counties, except that the Department shall pay into the
20Metro-East Public Transportation Fund 2/32 of 80% of the net
21revenue realized under the State tax Acts specified in
22subsection (a) of this Section within the boundaries of
23Madison, Monroe and St. Clair Counties for tax periods
24beginning on or after January 1, 1990. A local match equivalent
25to an amount which could be raised by a tax levy at the rate of
26.05% on the assessed value of property within the boundaries of

 

 

10000HB3342sam003- 54 -LRB100 08528 JWD 41189 a

1Madison County is required annually to cause a total of 2/32 of
2the net revenue to be deposited in the Metro-East Public
3Transportation Fund. Failure to raise the required local match
4annually shall result in only 1/32 being deposited into the
5Metro-East Public Transportation Fund after July 1, 1989, or
61/32 of 80% of the net revenue realized for tax periods
7beginning on or after January 1, 1990.
8    (b-5) As soon as possible after the first day of each
9month, beginning July 1, 2005, upon certification of the
10Department of Revenue, the Comptroller shall order
11transferred, and the Treasurer shall transfer, from the General
12Revenue Fund to the Downstate Public Transportation Fund, an
13amount equal to 3/32 of 80% of the net revenue realized from
14within the boundaries of Monroe and St. Clair Counties under
15the State Tax Acts specified in subsection (a) of this Section
16and provided further that, beginning July 1, 2005, the
17provisions of subsection (b) shall no longer apply with respect
18to such tax receipts from Monroe and St. Clair Counties.
19    Notwithstanding any provision of law to the contrary,
20beginning on July 6, 2017 (the effective date of Public Act
21100-23) this amendatory Act of the 100th General Assembly,
22those amounts required under this subsection (b-5) to be
23transferred by the Treasurer into the Downstate Public
24Transportation Fund from the General Revenue Fund shall be
25directly deposited into the Downstate Public Transportation
26Fund as the revenues are realized from the taxes indicated.

 

 

10000HB3342sam003- 55 -LRB100 08528 JWD 41189 a

1    (b-6) As soon as possible after the first day of each
2month, beginning July 1, 2008, upon certification by the
3Department of Revenue, the Comptroller shall order transferred
4and the Treasurer shall transfer, from the General Revenue Fund
5to the Downstate Public Transportation Fund, an amount equal to
63/32 of 80% of the net revenue realized from within the
7boundaries of Madison County under the State Tax Acts specified
8in subsection (a) of this Section and provided further that,
9beginning July 1, 2008, the provisions of subsection (b) shall
10no longer apply with respect to such tax receipts from Madison
11County.
12    Notwithstanding any provision of law to the contrary,
13beginning on July 6, 2017 (the effective date of Public Act
14100-23) this amendatory Act of the 100th General Assembly,
15those amounts required under this subsection (b-6) to be
16transferred by the Treasurer into the Downstate Public
17Transportation Fund from the General Revenue Fund shall be
18directly deposited into the Downstate Public Transportation
19Fund as the revenues are realized from the taxes indicated.
20    (b-7) Beginning July 1, 2018, notwithstanding the other
21provisions of this Section, instead of the Comptroller making
22monthly transfers from the General Revenue Fund to the
23Downstate Public Transportation Fund, the Department of
24Revenue shall deposit the designated fraction of the net
25revenue realized from collections under the Retailers'
26Occupation Tax Act, the Service Occupation Tax Act, the Use Tax

 

 

10000HB3342sam003- 56 -LRB100 08528 JWD 41189 a

1Act, and the Service Use Tax Act directly into the Downstate
2Public Transportation Fund.
3    (c) The Department shall certify to the Department of
4Revenue the eligible participants under this Article and the
5territorial boundaries of such participants for the purposes of
6the Department of Revenue in subsections (a) and (b) of this
7Section.
8    (d) For the purposes of this Article, beginning in fiscal
9year 2009 the General Assembly shall appropriate an amount from
10the Downstate Public Transportation Fund equal to the sum total
11funds projected to be paid to the participants pursuant to
12Section 2-7. If the General Assembly fails to make
13appropriations sufficient to cover the amounts projected to be
14paid pursuant to Section 2-7, this Act shall constitute an
15irrevocable and continuing appropriation from the Downstate
16Public Transportation Fund of all amounts necessary for those
17purposes.
18    (e) Notwithstanding anything in this Section to the
19contrary, amounts transferred from the General Revenue Fund to
20the Downstate Public Transportation Fund pursuant to this
21Section shall not exceed $169,000,000 in State fiscal year
222012.
23    (f) For State fiscal year 2018 only, notwithstanding any
24provision of law to the contrary, the total amount of revenue
25and deposits under this Section attributable to revenues
26realized during State fiscal year 2018 shall be reduced by 10%.

 

 

10000HB3342sam003- 57 -LRB100 08528 JWD 41189 a

1    (g) For State fiscal year 2019 only, notwithstanding any
2provision of law to the contrary, the total amount of revenue
3and deposits under this Section attributable to revenues
4realized during State fiscal year 2019 shall be reduced by 5%.
5(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
6revised 10-20-17.)
 
7    Section 5-35. The Illinois Income Tax Act is amended by
8changing Section 901 as follows:
 
9    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
10    Sec. 901. Collection authority.
11    (a) In general. The Department shall collect the taxes
12imposed by this Act. The Department shall collect certified
13past due child support amounts under Section 2505-650 of the
14Department of Revenue Law of the Civil Administrative Code of
15Illinois. Except as provided in subsections (b), (c), (e), (f),
16(g), and (h) of this Section, money collected pursuant to
17subsections (a) and (b) of Section 201 of this Act shall be
18paid into the General Revenue Fund in the State treasury; money
19collected pursuant to subsections (c) and (d) of Section 201 of
20this Act shall be paid into the Personal Property Tax
21Replacement Fund, a special fund in the State Treasury; and
22money collected under Section 2505-650 of the Department of
23Revenue Law of the Civil Administrative Code of Illinois (20
24ILCS 2505/2505-650) shall be paid into the Child Support

 

 

10000HB3342sam003- 58 -LRB100 08528 JWD 41189 a

1Enforcement Trust Fund, a special fund outside the State
2Treasury, or to the State Disbursement Unit established under
3Section 10-26 of the Illinois Public Aid Code, as directed by
4the Department of Healthcare and Family Services.
5    (b) Local Government Distributive Fund. Beginning August
61, 1969, and continuing through June 30, 1994, the Treasurer
7shall transfer each month from the General Revenue Fund to a
8special fund in the State treasury, to be known as the "Local
9Government Distributive Fund", an amount equal to 1/12 of the
10net revenue realized from the tax imposed by subsections (a)
11and (b) of Section 201 of this Act during the preceding month.
12Beginning July 1, 1994, and continuing through June 30, 1995,
13the Treasurer shall transfer each month from the General
14Revenue Fund to the Local Government Distributive Fund an
15amount equal to 1/11 of the net revenue realized from the tax
16imposed by subsections (a) and (b) of Section 201 of this Act
17during the preceding month. Beginning July 1, 1995 and
18continuing through January 31, 2011, the Treasurer shall
19transfer each month from the General Revenue Fund to the Local
20Government Distributive Fund an amount equal to the net of (i)
211/10 of the net revenue realized from the tax imposed by
22subsections (a) and (b) of Section 201 of the Illinois Income
23Tax Act during the preceding month (ii) minus, beginning July
241, 2003 and ending June 30, 2004, $6,666,666, and beginning
25July 1, 2004, zero. Beginning February 1, 2011, and continuing
26through January 31, 2015, the Treasurer shall transfer each

 

 

10000HB3342sam003- 59 -LRB100 08528 JWD 41189 a

1month from the General Revenue Fund to the Local Government
2Distributive Fund an amount equal to the sum of (i) 6% (10% of
3the ratio of the 3% individual income tax rate prior to 2011 to
4the 5% individual income tax rate after 2010) of the net
5revenue realized from the tax imposed by subsections (a) and
6(b) of Section 201 of this Act upon individuals, trusts, and
7estates during the preceding month and (ii) 6.86% (10% of the
8ratio of the 4.8% corporate income tax rate prior to 2011 to
9the 7% corporate income tax rate after 2010) of the net revenue
10realized from the tax imposed by subsections (a) and (b) of
11Section 201 of this Act upon corporations during the preceding
12month. Beginning February 1, 2015 and continuing through July
1331, 2017, the Treasurer shall transfer each month from the
14General Revenue Fund to the Local Government Distributive Fund
15an amount equal to the sum of (i) 8% (10% of the ratio of the 3%
16individual income tax rate prior to 2011 to the 3.75%
17individual income tax rate after 2014) of the net revenue
18realized from the tax imposed by subsections (a) and (b) of
19Section 201 of this Act upon individuals, trusts, and estates
20during the preceding month and (ii) 9.14% (10% of the ratio of
21the 4.8% corporate income tax rate prior to 2011 to the 5.25%
22corporate income tax rate after 2014) of the net revenue
23realized from the tax imposed by subsections (a) and (b) of
24Section 201 of this Act upon corporations during the preceding
25month. Beginning August 1, 2017, the Treasurer shall transfer
26each month from the General Revenue Fund to the Local

 

 

10000HB3342sam003- 60 -LRB100 08528 JWD 41189 a

1Government Distributive Fund an amount equal to the sum of (i)
26.06% (10% of the ratio of the 3% individual income tax rate
3prior to 2011 to the 4.95% individual income tax rate after
4July 1, 2017) of the net revenue realized from the tax imposed
5by subsections (a) and (b) of Section 201 of this Act upon
6individuals, trusts, and estates during the preceding month and
7(ii) 6.85% (10% of the ratio of the 4.8% corporate income tax
8rate prior to 2011 to the 7% corporate income tax rate after
9July 1, 2017) of the net revenue realized from the tax imposed
10by subsections (a) and (b) of Section 201 of this Act upon
11corporations during the preceding month. Net revenue realized
12for a month shall be defined as the revenue from the tax
13imposed by subsections (a) and (b) of Section 201 of this Act
14which is deposited in the General Revenue Fund, the Education
15Assistance Fund, the Income Tax Surcharge Local Government
16Distributive Fund, the Fund for the Advancement of Education,
17and the Commitment to Human Services Fund during the month
18minus the amount paid out of the General Revenue Fund in State
19warrants during that same month as refunds to taxpayers for
20overpayment of liability under the tax imposed by subsections
21(a) and (b) of Section 201 of this Act.
22    Notwithstanding any provision of law to the contrary,
23beginning on July 6, 2017 (the effective date of Public Act
24100-23) this amendatory Act of the 100th General Assembly,
25those amounts required under this subsection (b) to be
26transferred by the Treasurer into the Local Government

 

 

10000HB3342sam003- 61 -LRB100 08528 JWD 41189 a

1Distributive Fund from the General Revenue Fund shall be
2directly deposited into the Local Government Distributive Fund
3as the revenue is realized from the tax imposed by subsections
4(a) and (b) of Section 201 of this Act.
5    For State fiscal year 2018 only, notwithstanding any
6provision of law to the contrary, the total amount of revenue
7and deposits under this Section attributable to revenues
8realized during State fiscal year 2018 shall be reduced by 10%.
9    For State fiscal year 2019 only, notwithstanding any
10provision of law to the contrary, the total amount of revenue
11and deposits under this Section attributable to revenues
12realized during State fiscal year 2019 shall be reduced by 5%.
13    (c) Deposits Into Income Tax Refund Fund.
14        (1) Beginning on January 1, 1989 and thereafter, the
15    Department shall deposit a percentage of the amounts
16    collected pursuant to subsections (a) and (b)(1), (2), and
17    (3), of Section 201 of this Act into a fund in the State
18    treasury known as the Income Tax Refund Fund. The
19    Department shall deposit 6% of such amounts during the
20    period beginning January 1, 1989 and ending on June 30,
21    1989. Beginning with State fiscal year 1990 and for each
22    fiscal year thereafter, the percentage deposited into the
23    Income Tax Refund Fund during a fiscal year shall be the
24    Annual Percentage. For fiscal years 1999 through 2001, the
25    Annual Percentage shall be 7.1%. For fiscal year 2003, the
26    Annual Percentage shall be 8%. For fiscal year 2004, the

 

 

10000HB3342sam003- 62 -LRB100 08528 JWD 41189 a

1    Annual Percentage shall be 11.7%. Upon the effective date
2    of Public Act 93-839 (July 30, 2004) this amendatory Act of
3    the 93rd General Assembly, the Annual Percentage shall be
4    10% for fiscal year 2005. For fiscal year 2006, the Annual
5    Percentage shall be 9.75%. For fiscal year 2007, the Annual
6    Percentage shall be 9.75%. For fiscal year 2008, the Annual
7    Percentage shall be 7.75%. For fiscal year 2009, the Annual
8    Percentage shall be 9.75%. For fiscal year 2010, the Annual
9    Percentage shall be 9.75%. For fiscal year 2011, the Annual
10    Percentage shall be 8.75%. For fiscal year 2012, the Annual
11    Percentage shall be 8.75%. For fiscal year 2013, the Annual
12    Percentage shall be 9.75%. For fiscal year 2014, the Annual
13    Percentage shall be 9.5%. For fiscal year 2015, the Annual
14    Percentage shall be 10%. For fiscal year 2018, the Annual
15    Percentage shall be 9.8%. For fiscal year 2019, the Annual
16    Percentage shall be 9.7%. For all other fiscal years, the
17    Annual Percentage shall be calculated as a fraction, the
18    numerator of which shall be the amount of refunds approved
19    for payment by the Department during the preceding fiscal
20    year as a result of overpayment of tax liability under
21    subsections (a) and (b)(1), (2), and (3) of Section 201 of
22    this Act plus the amount of such refunds remaining approved
23    but unpaid at the end of the preceding fiscal year, minus
24    the amounts transferred into the Income Tax Refund Fund
25    from the Tobacco Settlement Recovery Fund, and the
26    denominator of which shall be the amounts which will be

 

 

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1    collected pursuant to subsections (a) and (b)(1), (2), and
2    (3) of Section 201 of this Act during the preceding fiscal
3    year; except that in State fiscal year 2002, the Annual
4    Percentage shall in no event exceed 7.6%. The Director of
5    Revenue shall certify the Annual Percentage to the
6    Comptroller on the last business day of the fiscal year
7    immediately preceding the fiscal year for which it is to be
8    effective.
9        (2) Beginning on January 1, 1989 and thereafter, the
10    Department shall deposit a percentage of the amounts
11    collected pursuant to subsections (a) and (b)(6), (7), and
12    (8), (c) and (d) of Section 201 of this Act into a fund in
13    the State treasury known as the Income Tax Refund Fund. The
14    Department shall deposit 18% of such amounts during the
15    period beginning January 1, 1989 and ending on June 30,
16    1989. Beginning with State fiscal year 1990 and for each
17    fiscal year thereafter, the percentage deposited into the
18    Income Tax Refund Fund during a fiscal year shall be the
19    Annual Percentage. For fiscal years 1999, 2000, and 2001,
20    the Annual Percentage shall be 19%. For fiscal year 2003,
21    the Annual Percentage shall be 27%. For fiscal year 2004,
22    the Annual Percentage shall be 32%. Upon the effective date
23    of Public Act 93-839 (July 30, 2004) this amendatory Act of
24    the 93rd General Assembly, the Annual Percentage shall be
25    24% for fiscal year 2005. For fiscal year 2006, the Annual
26    Percentage shall be 20%. For fiscal year 2007, the Annual

 

 

10000HB3342sam003- 64 -LRB100 08528 JWD 41189 a

1    Percentage shall be 17.5%. For fiscal year 2008, the Annual
2    Percentage shall be 15.5%. For fiscal year 2009, the Annual
3    Percentage shall be 17.5%. For fiscal year 2010, the Annual
4    Percentage shall be 17.5%. For fiscal year 2011, the Annual
5    Percentage shall be 17.5%. For fiscal year 2012, the Annual
6    Percentage shall be 17.5%. For fiscal year 2013, the Annual
7    Percentage shall be 14%. For fiscal year 2014, the Annual
8    Percentage shall be 13.4%. For fiscal year 2015, the Annual
9    Percentage shall be 14%. For fiscal year 2018, the Annual
10    Percentage shall be 17.5%. For fiscal year 2019, the Annual
11    Percentage shall be 15.5%. For all other fiscal years, the
12    Annual Percentage shall be calculated as a fraction, the
13    numerator of which shall be the amount of refunds approved
14    for payment by the Department during the preceding fiscal
15    year as a result of overpayment of tax liability under
16    subsections (a) and (b)(6), (7), and (8), (c) and (d) of
17    Section 201 of this Act plus the amount of such refunds
18    remaining approved but unpaid at the end of the preceding
19    fiscal year, and the denominator of which shall be the
20    amounts which will be collected pursuant to subsections (a)
21    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
22    this Act during the preceding fiscal year; except that in
23    State fiscal year 2002, the Annual Percentage shall in no
24    event exceed 23%. The Director of Revenue shall certify the
25    Annual Percentage to the Comptroller on the last business
26    day of the fiscal year immediately preceding the fiscal

 

 

10000HB3342sam003- 65 -LRB100 08528 JWD 41189 a

1    year for which it is to be effective.
2        (3) The Comptroller shall order transferred and the
3    Treasurer shall transfer from the Tobacco Settlement
4    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
5    in January, 2001, (ii) $35,000,000 in January, 2002, and
6    (iii) $35,000,000 in January, 2003.
7    (d) Expenditures from Income Tax Refund Fund.
8        (1) Beginning January 1, 1989, money in the Income Tax
9    Refund Fund shall be expended exclusively for the purpose
10    of paying refunds resulting from overpayment of tax
11    liability under Section 201 of this Act, for paying rebates
12    under Section 208.1 in the event that the amounts in the
13    Homeowners' Tax Relief Fund are insufficient for that
14    purpose, and for making transfers pursuant to this
15    subsection (d).
16        (2) The Director shall order payment of refunds
17    resulting from overpayment of tax liability under Section
18    201 of this Act from the Income Tax Refund Fund only to the
19    extent that amounts collected pursuant to Section 201 of
20    this Act and transfers pursuant to this subsection (d) and
21    item (3) of subsection (c) have been deposited and retained
22    in the Fund.
23        (3) As soon as possible after the end of each fiscal
24    year, the Director shall order transferred and the State
25    Treasurer and State Comptroller shall transfer from the
26    Income Tax Refund Fund to the Personal Property Tax

 

 

10000HB3342sam003- 66 -LRB100 08528 JWD 41189 a

1    Replacement Fund an amount, certified by the Director to
2    the Comptroller, equal to the excess of the amount
3    collected pursuant to subsections (c) and (d) of Section
4    201 of this Act deposited into the Income Tax Refund Fund
5    during the fiscal year over the amount of refunds resulting
6    from overpayment of tax liability under subsections (c) and
7    (d) of Section 201 of this Act paid from the Income Tax
8    Refund Fund during the fiscal year.
9        (4) As soon as possible after the end of each fiscal
10    year, the Director shall order transferred and the State
11    Treasurer and State Comptroller shall transfer from the
12    Personal Property Tax Replacement Fund to the Income Tax
13    Refund Fund an amount, certified by the Director to the
14    Comptroller, equal to the excess of the amount of refunds
15    resulting from overpayment of tax liability under
16    subsections (c) and (d) of Section 201 of this Act paid
17    from the Income Tax Refund Fund during the fiscal year over
18    the amount collected pursuant to subsections (c) and (d) of
19    Section 201 of this Act deposited into the Income Tax
20    Refund Fund during the fiscal year.
21        (4.5) As soon as possible after the end of fiscal year
22    1999 and of each fiscal year thereafter, the Director shall
23    order transferred and the State Treasurer and State
24    Comptroller shall transfer from the Income Tax Refund Fund
25    to the General Revenue Fund any surplus remaining in the
26    Income Tax Refund Fund as of the end of such fiscal year;

 

 

10000HB3342sam003- 67 -LRB100 08528 JWD 41189 a

1    excluding for fiscal years 2000, 2001, and 2002 amounts
2    attributable to transfers under item (3) of subsection (c)
3    less refunds resulting from the earned income tax credit.
4        (5) This Act shall constitute an irrevocable and
5    continuing appropriation from the Income Tax Refund Fund
6    for the purpose of paying refunds upon the order of the
7    Director in accordance with the provisions of this Section.
8    (e) Deposits into the Education Assistance Fund and the
9Income Tax Surcharge Local Government Distributive Fund. On
10July 1, 1991, and thereafter, of the amounts collected pursuant
11to subsections (a) and (b) of Section 201 of this Act, minus
12deposits into the Income Tax Refund Fund, the Department shall
13deposit 7.3% into the Education Assistance Fund in the State
14Treasury. Beginning July 1, 1991, and continuing through
15January 31, 1993, of the amounts collected pursuant to
16subsections (a) and (b) of Section 201 of the Illinois Income
17Tax Act, minus deposits into the Income Tax Refund Fund, the
18Department shall deposit 3.0% into the Income Tax Surcharge
19Local Government Distributive Fund in the State Treasury.
20Beginning February 1, 1993 and continuing through June 30,
211993, of the amounts collected pursuant to subsections (a) and
22(b) of Section 201 of the Illinois Income Tax Act, minus
23deposits into the Income Tax Refund Fund, the Department shall
24deposit 4.4% into the Income Tax Surcharge Local Government
25Distributive Fund in the State Treasury. Beginning July 1,
261993, and continuing through June 30, 1994, of the amounts

 

 

10000HB3342sam003- 68 -LRB100 08528 JWD 41189 a

1collected under subsections (a) and (b) of Section 201 of this
2Act, minus deposits into the Income Tax Refund Fund, the
3Department shall deposit 1.475% into the Income Tax Surcharge
4Local Government Distributive Fund in the State Treasury.
5    (f) Deposits into the Fund for the Advancement of
6Education. Beginning February 1, 2015, the Department shall
7deposit the following portions of the revenue realized from the
8tax imposed upon individuals, trusts, and estates by
9subsections (a) and (b) of Section 201 of this Act during the
10preceding month, minus deposits into the Income Tax Refund
11Fund, into the Fund for the Advancement of Education:
12        (1) beginning February 1, 2015, and prior to February
13    1, 2025, 1/30; and
14        (2) beginning February 1, 2025, 1/26.
15    If the rate of tax imposed by subsection (a) and (b) of
16Section 201 is reduced pursuant to Section 201.5 of this Act,
17the Department shall not make the deposits required by this
18subsection (f) on or after the effective date of the reduction.
19    (g) Deposits into the Commitment to Human Services Fund.
20Beginning February 1, 2015, the Department shall deposit the
21following portions of the revenue realized from the tax imposed
22upon individuals, trusts, and estates by subsections (a) and
23(b) of Section 201 of this Act during the preceding month,
24minus deposits into the Income Tax Refund Fund, into the
25Commitment to Human Services Fund:
26        (1) beginning February 1, 2015, and prior to February

 

 

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1    1, 2025, 1/30; and
2        (2) beginning February 1, 2025, 1/26.
3    If the rate of tax imposed by subsection (a) and (b) of
4Section 201 is reduced pursuant to Section 201.5 of this Act,
5the Department shall not make the deposits required by this
6subsection (g) on or after the effective date of the reduction.
7    (h) Deposits into the Tax Compliance and Administration
8Fund. Beginning on the first day of the first calendar month to
9occur on or after August 26, 2014 (the effective date of Public
10Act 98-1098), each month the Department shall pay into the Tax
11Compliance and Administration Fund, to be used, subject to
12appropriation, to fund additional auditors and compliance
13personnel at the Department, an amount equal to 1/12 of 5% of
14the cash receipts collected during the preceding fiscal year by
15the Audit Bureau of the Department from the tax imposed by
16subsections (a), (b), (c), and (d) of Section 201 of this Act,
17net of deposits into the Income Tax Refund Fund made from those
18cash receipts.
19(Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23,
20eff. 7-6-17; revised 8-3-17.)
 
21    Section 5-40. The Regional Transportation Authority Act is
22amended by changing Section 4.09 as follows:
 
23    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)
24    Sec. 4.09. Public Transportation Fund and the Regional

 

 

10000HB3342sam003- 70 -LRB100 08528 JWD 41189 a

1Transportation Authority Occupation and Use Tax Replacement
2Fund.
3    (a)(1) Except as otherwise provided in paragraph (4), as
4soon as possible after the first day of each month, beginning
5July 1, 1984, upon certification of the Department of Revenue,
6the Comptroller shall order transferred and the Treasurer shall
7transfer from the General Revenue Fund to a special fund in the
8State Treasury to be known as the Public Transportation Fund an
9amount equal to 25% of the net revenue, before the deduction of
10the serviceman and retailer discounts pursuant to Section 9 of
11the Service Occupation Tax Act and Section 3 of the Retailers'
12Occupation Tax Act, realized from any tax imposed by the
13Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
14amounts deposited into the Regional Transportation Authority
15tax fund created by Section 4.03 of this Act, from the County
16and Mass Transit District Fund as provided in Section 6z-20 of
17the State Finance Act and 25% of the amounts deposited into the
18Regional Transportation Authority Occupation and Use Tax
19Replacement Fund from the State and Local Sales Tax Reform Fund
20as provided in Section 6z-17 of the State Finance Act. On the
21first day of the month following the date that the Department
22receives revenues from increased taxes under Section 4.03(m) as
23authorized by this amendatory Act of the 95th General Assembly,
24in lieu of the transfers authorized in the preceding sentence,
25upon certification of the Department of Revenue, the
26Comptroller shall order transferred and the Treasurer shall

 

 

10000HB3342sam003- 71 -LRB100 08528 JWD 41189 a

1transfer from the General Revenue Fund to the Public
2Transportation Fund an amount equal to 25% of the net revenue,
3before the deduction of the serviceman and retailer discounts
4pursuant to Section 9 of the Service Occupation Tax Act and
5Section 3 of the Retailers' Occupation Tax Act, realized from
6(i) 80% of the proceeds of any tax imposed by the Authority at
7a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any
8tax imposed by the Authority at the rate of 1% in Cook County,
9and (iii) one-third of the proceeds of any tax imposed by the
10Authority at the rate of 0.75% in the Counties of DuPage, Kane,
11Lake, McHenry, and Will, all pursuant to Section 4.03, and 25%
12of the net revenue realized from any tax imposed by the
13Authority pursuant to Section 4.03.1, and 25% of the amounts
14deposited into the Regional Transportation Authority tax fund
15created by Section 4.03 of this Act from the County and Mass
16Transit District Fund as provided in Section 6z-20 of the State
17Finance Act, and 25% of the amounts deposited into the Regional
18Transportation Authority Occupation and Use Tax Replacement
19Fund from the State and Local Sales Tax Reform Fund as provided
20in Section 6z-17 of the State Finance Act. As used in this
21Section, net revenue realized for a month shall be the revenue
22collected by the State pursuant to Sections 4.03 and 4.03.1
23during the previous month from within the metropolitan region,
24less the amount paid out during that same month as refunds to
25taxpayers for overpayment of liability in the metropolitan
26region under Sections 4.03 and 4.03.1.

 

 

10000HB3342sam003- 72 -LRB100 08528 JWD 41189 a

1    Notwithstanding any provision of law to the contrary,
2beginning on the effective date of this amendatory Act of the
3100th General Assembly, those amounts required under this
4paragraph (1) of subsection (a) to be transferred by the
5Treasurer into the Public Transportation Fund from the General
6Revenue Fund shall be directly deposited into the Public
7Transportation Fund as the revenues are realized from the taxes
8indicated.
9    (2) Except as otherwise provided in paragraph (4), on the
10first day of the month following the effective date of this
11amendatory Act of the 95th General Assembly and each month
12thereafter, upon certification by the Department of Revenue,
13the Comptroller shall order transferred and the Treasurer shall
14transfer from the General Revenue Fund to the Public
15Transportation Fund an amount equal to 5% of the net revenue,
16before the deduction of the serviceman and retailer discounts
17pursuant to Section 9 of the Service Occupation Tax Act and
18Section 3 of the Retailers' Occupation Tax Act, realized from
19any tax imposed by the Authority pursuant to Sections 4.03 and
204.03.1 and certified by the Department of Revenue under Section
214.03(n) of this Act to be paid to the Authority and 5% of the
22amounts deposited into the Regional Transportation Authority
23tax fund created by Section 4.03 of this Act from the County
24and Mass Transit District Fund as provided in Section 6z-20 of
25the State Finance Act, and 5% of the amounts deposited into the
26Regional Transportation Authority Occupation and Use Tax

 

 

10000HB3342sam003- 73 -LRB100 08528 JWD 41189 a

1Replacement Fund from the State and Local Sales Tax Reform Fund
2as provided in Section 6z-17 of the State Finance Act, and 5%
3of the revenue realized by the Chicago Transit Authority as
4financial assistance from the City of Chicago from the proceeds
5of any tax imposed by the City of Chicago under Section 8-3-19
6of the Illinois Municipal Code.
7    Notwithstanding any provision of law to the contrary,
8beginning on July 6, 2017 (the effective date of Public Act
9100-23) this amendatory Act of the 100th General Assembly,
10those amounts required under this paragraph (2) of subsection
11(a) to be transferred by the Treasurer into the Public
12Transportation Fund from the General Revenue Fund shall be
13directly deposited into the Public Transportation Fund as the
14revenues are realized from the taxes indicated.
15    (3) Except as otherwise provided in paragraph (4), as soon
16as possible after the first day of January, 2009 and each month
17thereafter, upon certification of the Department of Revenue
18with respect to the taxes collected under Section 4.03, the
19Comptroller shall order transferred and the Treasurer shall
20transfer from the General Revenue Fund to the Public
21Transportation Fund an amount equal to 25% of the net revenue,
22before the deduction of the serviceman and retailer discounts
23pursuant to Section 9 of the Service Occupation Tax Act and
24Section 3 of the Retailers' Occupation Tax Act, realized from
25(i) 20% of the proceeds of any tax imposed by the Authority at
26a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any

 

 

10000HB3342sam003- 74 -LRB100 08528 JWD 41189 a

1tax imposed by the Authority at the rate of 1% in Cook County,
2and (iii) one-third of the proceeds of any tax imposed by the
3Authority at the rate of 0.75% in the Counties of DuPage, Kane,
4Lake, McHenry, and Will, all pursuant to Section 4.03, and the
5Comptroller shall order transferred and the Treasurer shall
6transfer from the General Revenue Fund to the Public
7Transportation Fund (iv) an amount equal to 25% of the revenue
8realized by the Chicago Transit Authority as financial
9assistance from the City of Chicago from the proceeds of any
10tax imposed by the City of Chicago under Section 8-3-19 of the
11Illinois Municipal Code.
12    Notwithstanding any provision of law to the contrary,
13beginning on July 6, 2017 (the effective date of Public Act
14100-23) this amendatory Act of the 100th General Assembly,
15those amounts required under this paragraph (3) of subsection
16(a) to be transferred by the Treasurer into the Public
17Transportation Fund from the General Revenue Fund shall be
18directly deposited into the Public Transportation Fund as the
19revenues are realized from the taxes indicated.
20    (4) Notwithstanding any provision of law to the contrary,
21of the transfers to be made under paragraphs (1), (2), and (3)
22of this subsection (a) from the General Revenue Fund to the
23Public Transportation Fund, the first $100,000,000 that would
24have otherwise been transferred from the General Revenue Fund
25shall be transferred from the Road Fund. The remaining balance
26of such transfers shall be made from the General Revenue Fund.

 

 

10000HB3342sam003- 75 -LRB100 08528 JWD 41189 a

1    (5) For State fiscal year 2018 only, notwithstanding any
2provision of law to the contrary, the total amount of revenue
3and deposits under this subsection (a) attributable to revenues
4realized during State fiscal year 2018 shall be reduced by 10%.
5    (6) For State fiscal year 2019 only, notwithstanding any
6provision of law to the contrary, the total amount of revenue
7and deposits under this Section attributable to revenues
8realized during State fiscal year 2019 shall be reduced by 5%.
9    (b)(1) All moneys deposited in the Public Transportation
10Fund and the Regional Transportation Authority Occupation and
11Use Tax Replacement Fund, whether deposited pursuant to this
12Section or otherwise, are allocated to the Authority. The
13Comptroller, as soon as possible after each monthly transfer
14provided in this Section and after each deposit into the Public
15Transportation Fund, shall order the Treasurer to pay to the
16Authority out of the Public Transportation Fund the amount so
17transferred or deposited. Any Additional State Assistance and
18Additional Financial Assistance paid to the Authority under
19this Section shall be expended by the Authority for its
20purposes as provided in this Act. The balance of the amounts
21paid to the Authority from the Public Transportation Fund shall
22be expended by the Authority as provided in Section 4.03.3. The
23Comptroller, as soon as possible after each deposit into the
24Regional Transportation Authority Occupation and Use Tax
25Replacement Fund provided in this Section and Section 6z-17 of
26the State Finance Act, shall order the Treasurer to pay to the

 

 

10000HB3342sam003- 76 -LRB100 08528 JWD 41189 a

1Authority out of the Regional Transportation Authority
2Occupation and Use Tax Replacement Fund the amount so
3deposited. Such amounts paid to the Authority may be expended
4by it for its purposes as provided in this Act. The provisions
5directing the distributions from the Public Transportation
6Fund and the Regional Transportation Authority Occupation and
7Use Tax Replacement Fund provided for in this Section shall
8constitute an irrevocable and continuing appropriation of all
9amounts as provided herein. The State Treasurer and State
10Comptroller are hereby authorized and directed to make
11distributions as provided in this Section. (2) Provided,
12however, no moneys deposited under subsection (a) of this
13Section shall be paid from the Public Transportation Fund to
14the Authority or its assignee for any fiscal year until the
15Authority has certified to the Governor, the Comptroller, and
16the Mayor of the City of Chicago that it has adopted for that
17fiscal year an Annual Budget and Two-Year Financial Plan
18meeting the requirements in Section 4.01(b).
19    (c) In recognition of the efforts of the Authority to
20enhance the mass transportation facilities under its control,
21the State shall provide financial assistance ("Additional
22State Assistance") in excess of the amounts transferred to the
23Authority from the General Revenue Fund under subsection (a) of
24this Section. Additional State Assistance shall be calculated
25as provided in subsection (d), but shall in no event exceed the
26following specified amounts with respect to the following State

 

 

10000HB3342sam003- 77 -LRB100 08528 JWD 41189 a

1fiscal years:
2        1990$5,000,000;
3        1991$5,000,000;
4        1992$10,000,000;
5        1993$10,000,000;
6        1994$20,000,000;
7        1995$30,000,000;
8        1996$40,000,000;
9        1997$50,000,000;
10        1998$55,000,000; and
11        each year thereafter$55,000,000.
12    (c-5) The State shall provide financial assistance
13("Additional Financial Assistance") in addition to the
14Additional State Assistance provided by subsection (c) and the
15amounts transferred to the Authority from the General Revenue
16Fund under subsection (a) of this Section. Additional Financial
17Assistance provided by this subsection shall be calculated as
18provided in subsection (d), but shall in no event exceed the
19following specified amounts with respect to the following State
20fiscal years:
21        2000$0;
22        2001$16,000,000;
23        2002$35,000,000;
24        2003$54,000,000;
25        2004$73,000,000;
26        2005$93,000,000; and

 

 

10000HB3342sam003- 78 -LRB100 08528 JWD 41189 a

1        each year thereafter$100,000,000.
2    (d) Beginning with State fiscal year 1990 and continuing
3for each State fiscal year thereafter, the Authority shall
4annually certify to the State Comptroller and State Treasurer,
5separately with respect to each of subdivisions (g)(2) and
6(g)(3) of Section 4.04 of this Act, the following amounts:
7        (1) The amount necessary and required, during the State
8    fiscal year with respect to which the certification is
9    made, to pay its obligations for debt service on all
10    outstanding bonds or notes issued by the Authority under
11    subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
12        (2) An estimate of the amount necessary and required to
13    pay its obligations for debt service for any bonds or notes
14    which the Authority anticipates it will issue under
15    subdivisions (g)(2) and (g)(3) of Section 4.04 during that
16    State fiscal year.
17        (3) Its debt service savings during the preceding State
18    fiscal year from refunding or advance refunding of bonds or
19    notes issued under subdivisions (g)(2) and (g)(3) of
20    Section 4.04.
21        (4) The amount of interest, if any, earned by the
22    Authority during the previous State fiscal year on the
23    proceeds of bonds or notes issued pursuant to subdivisions
24    (g)(2) and (g)(3) of Section 4.04, other than refunding or
25    advance refunding bonds or notes.
26    The certification shall include a specific schedule of debt

 

 

10000HB3342sam003- 79 -LRB100 08528 JWD 41189 a

1service payments, including the date and amount of each payment
2for all outstanding bonds or notes and an estimated schedule of
3anticipated debt service for all bonds and notes it intends to
4issue, if any, during that State fiscal year, including the
5estimated date and estimated amount of each payment.
6    Immediately upon the issuance of bonds for which an
7estimated schedule of debt service payments was prepared, the
8Authority shall file an amended certification with respect to
9item (2) above, to specify the actual schedule of debt service
10payments, including the date and amount of each payment, for
11the remainder of the State fiscal year.
12    On the first day of each month of the State fiscal year in
13which there are bonds outstanding with respect to which the
14certification is made, the State Comptroller shall order
15transferred and the State Treasurer shall transfer from the
16Road Fund to the Public Transportation Fund the Additional
17State Assistance and Additional Financial Assistance in an
18amount equal to the aggregate of (i) one-twelfth of the sum of
19the amounts certified under items (1) and (3) above less the
20amount certified under item (4) above, plus (ii) the amount
21required to pay debt service on bonds and notes issued during
22the fiscal year, if any, divided by the number of months
23remaining in the fiscal year after the date of issuance, or
24some smaller portion as may be necessary under subsection (c)
25or (c-5) of this Section for the relevant State fiscal year,
26plus (iii) any cumulative deficiencies in transfers for prior

 

 

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1months, until an amount equal to the sum of the amounts
2certified under items (1) and (3) above, plus the actual debt
3service certified under item (2) above, less the amount
4certified under item (4) above, has been transferred; except
5that these transfers are subject to the following limits:
6        (A) In no event shall the total transfers in any State
7    fiscal year relating to outstanding bonds and notes issued
8    by the Authority under subdivision (g)(2) of Section 4.04
9    exceed the lesser of the annual maximum amount specified in
10    subsection (c) or the sum of the amounts certified under
11    items (1) and (3) above, plus the actual debt service
12    certified under item (2) above, less the amount certified
13    under item (4) above, with respect to those bonds and
14    notes.
15        (B) In no event shall the total transfers in any State
16    fiscal year relating to outstanding bonds and notes issued
17    by the Authority under subdivision (g)(3) of Section 4.04
18    exceed the lesser of the annual maximum amount specified in
19    subsection (c-5) or the sum of the amounts certified under
20    items (1) and (3) above, plus the actual debt service
21    certified under item (2) above, less the amount certified
22    under item (4) above, with respect to those bonds and
23    notes.
24    The term "outstanding" does not include bonds or notes for
25which refunding or advance refunding bonds or notes have been
26issued.

 

 

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1    (e) Neither Additional State Assistance nor Additional
2Financial Assistance may be pledged, either directly or
3indirectly as general revenues of the Authority, as security
4for any bonds issued by the Authority. The Authority may not
5assign its right to receive Additional State Assistance or
6Additional Financial Assistance, or direct payment of
7Additional State Assistance or Additional Financial
8Assistance, to a trustee or any other entity for the payment of
9debt service on its bonds.
10    (f) The certification required under subsection (d) with
11respect to outstanding bonds and notes of the Authority shall
12be filed as early as practicable before the beginning of the
13State fiscal year to which it relates. The certification shall
14be revised as may be necessary to accurately state the debt
15service requirements of the Authority.
16    (g) Within 6 months of the end of each fiscal year, the
17Authority shall determine:
18        (i) whether the aggregate of all system generated
19    revenues for public transportation in the metropolitan
20    region which is provided by, or under grant or purchase of
21    service contracts with, the Service Boards equals 50% of
22    the aggregate of all costs of providing such public
23    transportation. "System generated revenues" include all
24    the proceeds of fares and charges for services provided,
25    contributions received in connection with public
26    transportation from units of local government other than

 

 

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1    the Authority, except for contributions received by the
2    Chicago Transit Authority from a real estate transfer tax
3    imposed under subsection (i) of Section 8-3-19 of the
4    Illinois Municipal Code, and from the State pursuant to
5    subsection (i) of Section 2705-305 of the Department of
6    Transportation Law (20 ILCS 2705/2705-305), and all other
7    revenues properly included consistent with generally
8    accepted accounting principles but may not include: the
9    proceeds from any borrowing, and, beginning with the 2007
10    fiscal year, all revenues and receipts, including but not
11    limited to fares and grants received from the federal,
12    State or any unit of local government or other entity,
13    derived from providing ADA paratransit service pursuant to
14    Section 2.30 of the Regional Transportation Authority Act.
15    "Costs" include all items properly included as operating
16    costs consistent with generally accepted accounting
17    principles, including administrative costs, but do not
18    include: depreciation; payment of principal and interest
19    on bonds, notes or other evidences of obligations for
20    borrowed money of the Authority; payments with respect to
21    public transportation facilities made pursuant to
22    subsection (b) of Section 2.20; any payments with respect
23    to rate protection contracts, credit enhancements or
24    liquidity agreements made under Section 4.14; any other
25    cost as to which it is reasonably expected that a cash
26    expenditure will not be made; costs for passenger security

 

 

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1    including grants, contracts, personnel, equipment and
2    administrative expenses, except in the case of the Chicago
3    Transit Authority, in which case the term does not include
4    costs spent annually by that entity for protection against
5    crime as required by Section 27a of the Metropolitan
6    Transit Authority Act; the costs of Debt Service paid by
7    the Chicago Transit Authority, as defined in Section 12c of
8    the Metropolitan Transit Authority Act, or bonds or notes
9    issued pursuant to that Section; the payment by the
10    Commuter Rail Division of debt service on bonds issued
11    pursuant to Section 3B.09; expenses incurred by the
12    Suburban Bus Division for the cost of new public
13    transportation services funded from grants pursuant to
14    Section 2.01e of this amendatory Act of the 95th General
15    Assembly for a period of 2 years from the date of
16    initiation of each such service; costs as exempted by the
17    Board for projects pursuant to Section 2.09 of this Act;
18    or, beginning with the 2007 fiscal year, expenses related
19    to providing ADA paratransit service pursuant to Section
20    2.30 of the Regional Transportation Authority Act; or in
21    fiscal years 2008 through 2012 inclusive, costs in the
22    amount of $200,000,000 in fiscal year 2008, reducing by
23    $40,000,000 in each fiscal year thereafter until this
24    exemption is eliminated. If said system generated revenues
25    are less than 50% of said costs, the Board shall remit an
26    amount equal to the amount of the deficit to the State. The

 

 

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1    Treasurer shall deposit any such payment in the Road Fund;
2    and
3        (ii) whether, beginning with the 2007 fiscal year, the
4    aggregate of all fares charged and received for ADA
5    paratransit services equals the system generated ADA
6    paratransit services revenue recovery ratio percentage of
7    the aggregate of all costs of providing such ADA
8    paratransit services.
9    (h) If the Authority makes any payment to the State under
10paragraph (g), the Authority shall reduce the amount provided
11to a Service Board from funds transferred under paragraph (a)
12in proportion to the amount by which that Service Board failed
13to meet its required system generated revenues recovery ratio.
14A Service Board which is affected by a reduction in funds under
15this paragraph shall submit to the Authority concurrently with
16its next due quarterly report a revised budget incorporating
17the reduction in funds. The revised budget must meet the
18criteria specified in clauses (i) through (vi) of Section
194.11(b)(2). The Board shall review and act on the revised
20budget as provided in Section 4.11(b)(3).
21(Source: P.A. 100-23, eff. 7-6-17.)
 
22
ARTICLE 10. RETIREMENT CONTRIBUTIONS

 
23    Section 10-5. The State Pension Funds Continuing
24Appropriation Act is amended by changing Section 1.2 as

 

 

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1follows:
 
2    (40 ILCS 15/1.2)
3    Sec. 1.2. Appropriations for the State Employees'
4Retirement System.
5    (a) From each fund from which an amount is appropriated for
6personal services to a department or other employer under
7Article 14 of the Illinois Pension Code, there is hereby
8appropriated to that department or other employer, on a
9continuing annual basis for each State fiscal year, an
10additional amount equal to the amount, if any, by which (1) an
11amount equal to the percentage of the personal services line
12item for that department or employer from that fund for that
13fiscal year that the Board of Trustees of the State Employees'
14Retirement System of Illinois has certified under Section
1514-135.08 of the Illinois Pension Code to be necessary to meet
16the State's obligation under Section 14-131 of the Illinois
17Pension Code for that fiscal year, exceeds (2) the amounts
18otherwise appropriated to that department or employer from that
19fund for State contributions to the State Employees' Retirement
20System for that fiscal year. From the effective date of this
21amendatory Act of the 93rd General Assembly through the final
22payment from a department or employer's personal services line
23item for fiscal year 2004, payments to the State Employees'
24Retirement System that otherwise would have been made under
25this subsection (a) shall be governed by the provisions in

 

 

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1subsection (a-1).
2    (a-1) If a Fiscal Year 2004 Shortfall is certified under
3subsection (f) of Section 14-131 of the Illinois Pension Code,
4there is hereby appropriated to the State Employees' Retirement
5System of Illinois on a continuing basis from the General
6Revenue Fund an additional aggregate amount equal to the Fiscal
7Year 2004 Shortfall.
8    (a-2) If a Fiscal Year 2010 Shortfall is certified under
9subsection (i) of Section 14-131 of the Illinois Pension Code,
10there is hereby appropriated to the State Employees' Retirement
11System of Illinois on a continuing basis from the General
12Revenue Fund an additional aggregate amount equal to the Fiscal
13Year 2010 Shortfall.
14    (a-3) If a Fiscal Year 2016 Shortfall is certified under
15subsection (k) of Section 14-131 of the Illinois Pension Code,
16there is hereby appropriated to the State Employees' Retirement
17System of Illinois on a continuing basis from the General
18Revenue Fund an additional aggregate amount equal to the Fiscal
19Year 2016 Shortfall.
20    (a-4) If a Prior Fiscal Year Shortfall is certified under
21subsection (k) of Section 14-131 of the Illinois Pension Code,
22there is hereby appropriated to the State Employees' Retirement
23System of Illinois on a continuing basis from the General
24Revenue Fund an additional aggregate amount equal to the Fiscal
25Year 2018 2017 Shortfall.
26    (b) The continuing appropriations provided for by this

 

 

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1Section shall first be available in State fiscal year 1996.
2    (c) Beginning in Fiscal Year 2005, any continuing
3appropriation under this Section arising out of an
4appropriation for personal services from the Road Fund to the
5Department of State Police or the Secretary of State shall be
6payable from the General Revenue Fund rather than the Road
7Fund.
8    (d) For State fiscal year 2010 only, a continuing
9appropriation is provided to the State Employees' Retirement
10System equal to the amount certified by the System on or before
11December 31, 2008, less the gross proceeds of the bonds sold in
12fiscal year 2010 under the authorization contained in
13subsection (a) of Section 7.2 of the General Obligation Bond
14Act.
15    (e) For State fiscal year 2011 only, the continuing
16appropriation under this Section provided to the State
17Employees' Retirement System is limited to an amount equal to
18the amount certified by the System on or before December 31,
192009, less any amounts received pursuant to subsection (a-3) of
20Section 14.1 of the State Finance Act.
21    (f) For State fiscal year 2011 only, a continuing
22appropriation is provided to the State Employees' Retirement
23System equal to the amount certified by the System on or before
24April 1, 2011, less the gross proceeds of the bonds sold in
25fiscal year 2011 under the authorization contained in
26subsection (a) of Section 7.2 of the General Obligation Bond

 

 

10000HB3342sam003- 88 -LRB100 08528 JWD 41189 a

1Act.
2(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
 
3
ARTICLE 15. HUMAN SERVICES

 
4    Section 15-5. The Illinois Act on Aging is amended by
5changing Section 4.02 as follows:
 
6    (20 ILCS 105/4.02)  (from Ch. 23, par. 6104.02)
7    Sec. 4.02. Community Care Program. The Department shall
8establish a program of services to prevent unnecessary
9institutionalization of persons age 60 and older in need of
10long term care or who are established as persons who suffer
11from Alzheimer's disease or a related disorder under the
12Alzheimer's Disease Assistance Act, thereby enabling them to
13remain in their own homes or in other living arrangements. Such
14preventive services, which may be coordinated with other
15programs for the aged and monitored by area agencies on aging
16in cooperation with the Department, may include, but are not
17limited to, any or all of the following:
18        (a) (blank);
19        (b) (blank);
20        (c) home care aide services;
21        (d) personal assistant services;
22        (e) adult day services;
23        (f) home-delivered meals;

 

 

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1        (g) education in self-care;
2        (h) personal care services;
3        (i) adult day health services;
4        (j) habilitation services;
5        (k) respite care;
6        (k-5) community reintegration services;
7        (k-6) flexible senior services;
8        (k-7) medication management;
9        (k-8) emergency home response;
10        (l) other nonmedical social services that may enable
11    the person to become self-supporting; or
12        (m) clearinghouse for information provided by senior
13    citizen home owners who want to rent rooms to or share
14    living space with other senior citizens.
15    The Department shall establish eligibility standards for
16such services. In determining the amount and nature of services
17for which a person may qualify, consideration shall not be
18given to the value of cash, property or other assets held in
19the name of the person's spouse pursuant to a written agreement
20dividing marital property into equal but separate shares or
21pursuant to a transfer of the person's interest in a home to
22his spouse, provided that the spouse's share of the marital
23property is not made available to the person seeking such
24services.
25    Beginning January 1, 2008, the Department shall require as
26a condition of eligibility that all new financially eligible

 

 

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1applicants apply for and enroll in medical assistance under
2Article V of the Illinois Public Aid Code in accordance with
3rules promulgated by the Department.
4    The Department shall, in conjunction with the Department of
5Public Aid (now Department of Healthcare and Family Services),
6seek appropriate amendments under Sections 1915 and 1924 of the
7Social Security Act. The purpose of the amendments shall be to
8extend eligibility for home and community based services under
9Sections 1915 and 1924 of the Social Security Act to persons
10who transfer to or for the benefit of a spouse those amounts of
11income and resources allowed under Section 1924 of the Social
12Security Act. Subject to the approval of such amendments, the
13Department shall extend the provisions of Section 5-4 of the
14Illinois Public Aid Code to persons who, but for the provision
15of home or community-based services, would require the level of
16care provided in an institution, as is provided for in federal
17law. Those persons no longer found to be eligible for receiving
18noninstitutional services due to changes in the eligibility
19criteria shall be given 45 days notice prior to actual
20termination. Those persons receiving notice of termination may
21contact the Department and request the determination be
22appealed at any time during the 45 day notice period. The
23target population identified for the purposes of this Section
24are persons age 60 and older with an identified service need.
25Priority shall be given to those who are at imminent risk of
26institutionalization. The services shall be provided to

 

 

10000HB3342sam003- 91 -LRB100 08528 JWD 41189 a

1eligible persons age 60 and older to the extent that the cost
2of the services together with the other personal maintenance
3expenses of the persons are reasonably related to the standards
4established for care in a group facility appropriate to the
5person's condition. These non-institutional services, pilot
6projects or experimental facilities may be provided as part of
7or in addition to those authorized by federal law or those
8funded and administered by the Department of Human Services.
9The Departments of Human Services, Healthcare and Family
10Services, Public Health, Veterans' Affairs, and Commerce and
11Economic Opportunity and other appropriate agencies of State,
12federal and local governments shall cooperate with the
13Department on Aging in the establishment and development of the
14non-institutional services. The Department shall require an
15annual audit from all personal assistant and home care aide
16vendors contracting with the Department under this Section. The
17annual audit shall assure that each audited vendor's procedures
18are in compliance with Department's financial reporting
19guidelines requiring an administrative and employee wage and
20benefits cost split as defined in administrative rules. The
21audit is a public record under the Freedom of Information Act.
22The Department shall execute, relative to the nursing home
23prescreening project, written inter-agency agreements with the
24Department of Human Services and the Department of Healthcare
25and Family Services, to effect the following: (1) intake
26procedures and common eligibility criteria for those persons

 

 

10000HB3342sam003- 92 -LRB100 08528 JWD 41189 a

1who are receiving non-institutional services; and (2) the
2establishment and development of non-institutional services in
3areas of the State where they are not currently available or
4are undeveloped. On and after July 1, 1996, all nursing home
5prescreenings for individuals 60 years of age or older shall be
6conducted by the Department.
7    As part of the Department on Aging's routine training of
8case managers and case manager supervisors, the Department may
9include information on family futures planning for persons who
10are age 60 or older and who are caregivers of their adult
11children with developmental disabilities. The content of the
12training shall be at the Department's discretion.
13    The Department is authorized to establish a system of
14recipient copayment for services provided under this Section,
15such copayment to be based upon the recipient's ability to pay
16but in no case to exceed the actual cost of the services
17provided. Additionally, any portion of a person's income which
18is equal to or less than the federal poverty standard shall not
19be considered by the Department in determining the copayment.
20The level of such copayment shall be adjusted whenever
21necessary to reflect any change in the officially designated
22federal poverty standard.
23    The Department, or the Department's authorized
24representative, may recover the amount of moneys expended for
25services provided to or in behalf of a person under this
26Section by a claim against the person's estate or against the

 

 

10000HB3342sam003- 93 -LRB100 08528 JWD 41189 a

1estate of the person's surviving spouse, but no recovery may be
2had until after the death of the surviving spouse, if any, and
3then only at such time when there is no surviving child who is
4under age 21 or blind or who has a permanent and total
5disability. This paragraph, however, shall not bar recovery, at
6the death of the person, of moneys for services provided to the
7person or in behalf of the person under this Section to which
8the person was not entitled; provided that such recovery shall
9not be enforced against any real estate while it is occupied as
10a homestead by the surviving spouse or other dependent, if no
11claims by other creditors have been filed against the estate,
12or, if such claims have been filed, they remain dormant for
13failure of prosecution or failure of the claimant to compel
14administration of the estate for the purpose of payment. This
15paragraph shall not bar recovery from the estate of a spouse,
16under Sections 1915 and 1924 of the Social Security Act and
17Section 5-4 of the Illinois Public Aid Code, who precedes a
18person receiving services under this Section in death. All
19moneys for services paid to or in behalf of the person under
20this Section shall be claimed for recovery from the deceased
21spouse's estate. "Homestead", as used in this paragraph, means
22the dwelling house and contiguous real estate occupied by a
23surviving spouse or relative, as defined by the rules and
24regulations of the Department of Healthcare and Family
25Services, regardless of the value of the property.
26    The Department shall increase the effectiveness of the

 

 

10000HB3342sam003- 94 -LRB100 08528 JWD 41189 a

1existing Community Care Program by:
2        (1) ensuring that in-home services included in the care
3    plan are available on evenings and weekends;
4        (2) ensuring that care plans contain the services that
5    eligible participants need based on the number of days in a
6    month, not limited to specific blocks of time, as
7    identified by the comprehensive assessment tool selected
8    by the Department for use statewide, not to exceed the
9    total monthly service cost maximum allowed for each
10    service; the Department shall develop administrative rules
11    to implement this item (2);
12        (3) ensuring that the participants have the right to
13    choose the services contained in their care plan and to
14    direct how those services are provided, based on
15    administrative rules established by the Department;
16        (4) ensuring that the determination of need tool is
17    accurate in determining the participants' level of need; to
18    achieve this, the Department, in conjunction with the Older
19    Adult Services Advisory Committee, shall institute a study
20    of the relationship between the Determination of Need
21    scores, level of need, service cost maximums, and the
22    development and utilization of service plans no later than
23    May 1, 2008; findings and recommendations shall be
24    presented to the Governor and the General Assembly no later
25    than January 1, 2009; recommendations shall include all
26    needed changes to the service cost maximums schedule and

 

 

10000HB3342sam003- 95 -LRB100 08528 JWD 41189 a

1    additional covered services;
2        (5) ensuring that homemakers can provide personal care
3    services that may or may not involve contact with clients,
4    including but not limited to:
5            (A) bathing;
6            (B) grooming;
7            (C) toileting;
8            (D) nail care;
9            (E) transferring;
10            (F) respiratory services;
11            (G) exercise; or
12            (H) positioning;
13        (6) ensuring that homemaker program vendors are not
14    restricted from hiring homemakers who are family members of
15    clients or recommended by clients; the Department may not,
16    by rule or policy, require homemakers who are family
17    members of clients or recommended by clients to accept
18    assignments in homes other than the client;
19        (7) ensuring that the State may access maximum federal
20    matching funds by seeking approval for the Centers for
21    Medicare and Medicaid Services for modifications to the
22    State's home and community based services waiver and
23    additional waiver opportunities, including applying for
24    enrollment in the Balance Incentive Payment Program by May
25    1, 2013, in order to maximize federal matching funds; this
26    shall include, but not be limited to, modification that

 

 

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1    reflects all changes in the Community Care Program services
2    and all increases in the services cost maximum;
3        (8) ensuring that the determination of need tool
4    accurately reflects the service needs of individuals with
5    Alzheimer's disease and related dementia disorders;
6        (9) ensuring that services are authorized accurately
7    and consistently for the Community Care Program (CCP); the
8    Department shall implement a Service Authorization policy
9    directive; the purpose shall be to ensure that eligibility
10    and services are authorized accurately and consistently in
11    the CCP program; the policy directive shall clarify service
12    authorization guidelines to Care Coordination Units and
13    Community Care Program providers no later than May 1, 2013;
14        (10) working in conjunction with Care Coordination
15    Units, the Department of Healthcare and Family Services,
16    the Department of Human Services, Community Care Program
17    providers, and other stakeholders to make improvements to
18    the Medicaid claiming processes and the Medicaid
19    enrollment procedures or requirements as needed,
20    including, but not limited to, specific policy changes or
21    rules to improve the up-front enrollment of participants in
22    the Medicaid program and specific policy changes or rules
23    to insure more prompt submission of bills to the federal
24    government to secure maximum federal matching dollars as
25    promptly as possible; the Department on Aging shall have at
26    least 3 meetings with stakeholders by January 1, 2014 in

 

 

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1    order to address these improvements;
2        (11) requiring home care service providers to comply
3    with the rounding of hours worked provisions under the
4    federal Fair Labor Standards Act (FLSA) and as set forth in
5    29 CFR 785.48(b) by May 1, 2013;
6        (12) implementing any necessary policy changes or
7    promulgating any rules, no later than January 1, 2014, to
8    assist the Department of Healthcare and Family Services in
9    moving as many participants as possible, consistent with
10    federal regulations, into coordinated care plans if a care
11    coordination plan that covers long term care is available
12    in the recipient's area; and
13        (13) maintaining fiscal year 2014 rates at the same
14    level established on January 1, 2013.
15    By January 1, 2009 or as soon after the end of the Cash and
16Counseling Demonstration Project as is practicable, the
17Department may, based on its evaluation of the demonstration
18project, promulgate rules concerning personal assistant
19services, to include, but need not be limited to,
20qualifications, employment screening, rights under fair labor
21standards, training, fiduciary agent, and supervision
22requirements. All applicants shall be subject to the provisions
23of the Health Care Worker Background Check Act.
24    The Department shall develop procedures to enhance
25availability of services on evenings, weekends, and on an
26emergency basis to meet the respite needs of caregivers.

 

 

10000HB3342sam003- 98 -LRB100 08528 JWD 41189 a

1Procedures shall be developed to permit the utilization of
2services in successive blocks of 24 hours up to the monthly
3maximum established by the Department. Workers providing these
4services shall be appropriately trained.
5    Beginning on the effective date of this amendatory Act of
61991, no person may perform chore/housekeeping and home care
7aide services under a program authorized by this Section unless
8that person has been issued a certificate of pre-service to do
9so by his or her employing agency. Information gathered to
10effect such certification shall include (i) the person's name,
11(ii) the date the person was hired by his or her current
12employer, and (iii) the training, including dates and levels.
13Persons engaged in the program authorized by this Section
14before the effective date of this amendatory Act of 1991 shall
15be issued a certificate of all pre- and in-service training
16from his or her employer upon submitting the necessary
17information. The employing agency shall be required to retain
18records of all staff pre- and in-service training, and shall
19provide such records to the Department upon request and upon
20termination of the employer's contract with the Department. In
21addition, the employing agency is responsible for the issuance
22of certifications of in-service training completed to their
23employees.
24    The Department is required to develop a system to ensure
25that persons working as home care aides and personal assistants
26receive increases in their wages when the federal minimum wage

 

 

10000HB3342sam003- 99 -LRB100 08528 JWD 41189 a

1is increased by requiring vendors to certify that they are
2meeting the federal minimum wage statute for home care aides
3and personal assistants. An employer that cannot ensure that
4the minimum wage increase is being given to home care aides and
5personal assistants shall be denied any increase in
6reimbursement costs.
7    The Community Care Program Advisory Committee is created in
8the Department on Aging. The Director shall appoint individuals
9to serve in the Committee, who shall serve at their own
10expense. Members of the Committee must abide by all applicable
11ethics laws. The Committee shall advise the Department on
12issues related to the Department's program of services to
13prevent unnecessary institutionalization. The Committee shall
14meet on a bi-monthly basis and shall serve to identify and
15advise the Department on present and potential issues affecting
16the service delivery network, the program's clients, and the
17Department and to recommend solution strategies. Persons
18appointed to the Committee shall be appointed on, but not
19limited to, their own and their agency's experience with the
20program, geographic representation, and willingness to serve.
21The Director shall appoint members to the Committee to
22represent provider, advocacy, policy research, and other
23constituencies committed to the delivery of high quality home
24and community-based services to older adults. Representatives
25shall be appointed to ensure representation from community care
26providers including, but not limited to, adult day service

 

 

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1providers, homemaker providers, case coordination and case
2management units, emergency home response providers, statewide
3trade or labor unions that represent home care aides and direct
4care staff, area agencies on aging, adults over age 60,
5membership organizations representing older adults, and other
6organizational entities, providers of care, or individuals
7with demonstrated interest and expertise in the field of home
8and community care as determined by the Director.
9    Nominations may be presented from any agency or State
10association with interest in the program. The Director, or his
11or her designee, shall serve as the permanent co-chair of the
12advisory committee. One other co-chair shall be nominated and
13approved by the members of the committee on an annual basis.
14Committee members' terms of appointment shall be for 4 years
15with one-quarter of the appointees' terms expiring each year. A
16member shall continue to serve until his or her replacement is
17named. The Department shall fill vacancies that have a
18remaining term of over one year, and this replacement shall
19occur through the annual replacement of expiring terms. The
20Director shall designate Department staff to provide technical
21assistance and staff support to the committee. Department
22representation shall not constitute membership of the
23committee. All Committee papers, issues, recommendations,
24reports, and meeting memoranda are advisory only. The Director,
25or his or her designee, shall make a written report, as
26requested by the Committee, regarding issues before the

 

 

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1Committee.
2    The Department on Aging and the Department of Human
3Services shall cooperate in the development and submission of
4an annual report on programs and services provided under this
5Section. Such joint report shall be filed with the Governor and
6the General Assembly on or before September 30 each year.
7    The requirement for reporting to the General Assembly shall
8be satisfied by filing copies of the report with the Speaker,
9the Minority Leader and the Clerk of the House of
10Representatives and the President, the Minority Leader and the
11Secretary of the Senate and the Legislative Research Unit, as
12required by Section 3.1 of the General Assembly Organization
13Act and filing such additional copies with the State Government
14Report Distribution Center for the General Assembly as is
15required under paragraph (t) of Section 7 of the State Library
16Act.
17    Those persons previously found eligible for receiving
18non-institutional services whose services were discontinued
19under the Emergency Budget Act of Fiscal Year 1992, and who do
20not meet the eligibility standards in effect on or after July
211, 1992, shall remain ineligible on and after July 1, 1992.
22Those persons previously not required to cost-share and who
23were required to cost-share effective March 1, 1992, shall
24continue to meet cost-share requirements on and after July 1,
251992. Beginning July 1, 1992, all clients will be required to
26meet eligibility, cost-share, and other requirements and will

 

 

10000HB3342sam003- 102 -LRB100 08528 JWD 41189 a

1have services discontinued or altered when they fail to meet
2these requirements.
3    For the purposes of this Section, "flexible senior
4services" refers to services that require one-time or periodic
5expenditures including, but not limited to, respite care, home
6modification, assistive technology, housing assistance, and
7transportation.
8    The Department shall implement an electronic service
9verification based on global positioning systems or other
10cost-effective technology for the Community Care Program no
11later than January 1, 2014.
12    The Department shall require, as a condition of
13eligibility, enrollment in the medical assistance program
14under Article V of the Illinois Public Aid Code (i) beginning
15August 1, 2013, if the Auditor General has reported that the
16Department has failed to comply with the reporting requirements
17of Section 2-27 of the Illinois State Auditing Act; or (ii)
18beginning June 1, 2014, if the Auditor General has reported
19that the Department has not undertaken the required actions
20listed in the report required by subsection (a) of Section 2-27
21of the Illinois State Auditing Act.
22    The Department shall delay Community Care Program services
23until an applicant is determined eligible for medical
24assistance under Article V of the Illinois Public Aid Code (i)
25beginning August 1, 2013, if the Auditor General has reported
26that the Department has failed to comply with the reporting

 

 

10000HB3342sam003- 103 -LRB100 08528 JWD 41189 a

1requirements of Section 2-27 of the Illinois State Auditing
2Act; or (ii) beginning June 1, 2014, if the Auditor General has
3reported that the Department has not undertaken the required
4actions listed in the report required by subsection (a) of
5Section 2-27 of the Illinois State Auditing Act.
6    The Department shall implement co-payments for the
7Community Care Program at the federally allowable maximum level
8(i) beginning August 1, 2013, if the Auditor General has
9reported that the Department has failed to comply with the
10reporting requirements of Section 2-27 of the Illinois State
11Auditing Act; or (ii) beginning June 1, 2014, if the Auditor
12General has reported that the Department has not undertaken the
13required actions listed in the report required by subsection
14(a) of Section 2-27 of the Illinois State Auditing Act.
15    The Department shall provide a bi-monthly report on the
16progress of the Community Care Program reforms set forth in
17this amendatory Act of the 98th General Assembly to the
18Governor, the Speaker of the House of Representatives, the
19Minority Leader of the House of Representatives, the President
20of the Senate, and the Minority Leader of the Senate.
21    The Department shall conduct a quarterly review of Care
22Coordination Unit performance and adherence to service
23guidelines. The quarterly review shall be reported to the
24Speaker of the House of Representatives, the Minority Leader of
25the House of Representatives, the President of the Senate, and
26the Minority Leader of the Senate. The Department shall collect

 

 

10000HB3342sam003- 104 -LRB100 08528 JWD 41189 a

1and report longitudinal data on the performance of each care
2coordination unit. Nothing in this paragraph shall be construed
3to require the Department to identify specific care
4coordination units.
5    In regard to community care providers, failure to comply
6with Department on Aging policies shall be cause for
7disciplinary action, including, but not limited to,
8disqualification from serving Community Care Program clients.
9Each provider, upon submission of any bill or invoice to the
10Department for payment for services rendered, shall include a
11notarized statement, under penalty of perjury pursuant to
12Section 1-109 of the Code of Civil Procedure, that the provider
13has complied with all Department policies.
14    The Director of the Department on Aging shall make
15information available to the State Board of Elections as may be
16required by an agreement the State Board of Elections has
17entered into with a multi-state voter registration list
18maintenance system.
19    Within 30 days after July 6, 2017 (the effective date of
20Public Act 100-23) this amendatory Act of the 100th General
21Assembly, rates shall be increased to $18.29 per hour, for the
22purpose of increasing, by at least $.72 per hour, the wages
23paid by those vendors to their employees who provide homemaker
24services. The Department shall pay an enhanced rate under the
25Community Care Program to those in-home service provider
26agencies that offer health insurance coverage as a benefit to

 

 

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1their direct service worker employees consistent with the
2mandates of Public Act 95-713. For State fiscal years year 2018
3and 2019, the enhanced rate shall be $1.77 per hour. The rate
4shall be adjusted using actuarial analysis based on the cost of
5care, but shall not be set below $1.77 per hour. The Department
6shall adopt rules, including emergency rules under subsections
7subsection (y) and (bb) of Section 5-45 of the Illinois
8Administrative Procedure Act, to implement the provisions of
9this paragraph.
10    The General Assembly finds it necessary to authorize an
11aggressive Medicaid enrollment initiative designed to maximize
12federal Medicaid funding for the Community Care Program which
13produces significant savings for the State of Illinois. The
14Department on Aging shall establish and implement a Community
15Care Program Medicaid Initiative. Under the Initiative, the
16Department on Aging shall, at a minimum: (i) provide an
17enhanced rate to adequately compensate care coordination units
18to enroll eligible Community Care Program clients into
19Medicaid; (ii) use recommendations from a stakeholder
20committee on how best to implement the Initiative; and (iii)
21establish requirements for State agencies to make enrollment in
22the State's Medical Assistance program easier for seniors.
23    The Community Care Program Medicaid Enrollment Oversight
24Subcommittee is created as a subcommittee of the Older Adult
25Services Advisory Committee established in Section 35 of the
26Older Adult Services Act to make recommendations on how best to

 

 

10000HB3342sam003- 106 -LRB100 08528 JWD 41189 a

1increase the number of medical assistance recipients who are
2enrolled in the Community Care Program. The Subcommittee shall
3consist of all of the following persons who must be appointed
4within 30 days after the effective date of this amendatory Act
5of the 100th General Assembly:
6        (1) The Director of Aging, or his or her designee, who
7    shall serve as the chairperson of the Subcommittee.
8        (2) One representative of the Department of Healthcare
9    and Family Services, appointed by the Director of
10    Healthcare and Family Services.
11        (3) One representative of the Department of Human
12    Services, appointed by the Secretary of Human Services.
13        (4) One individual representing a care coordination
14    unit, appointed by the Director of Aging.
15        (5) One individual from a non-governmental statewide
16    organization that advocates for seniors, appointed by the
17    Director of Aging.
18        (6) One individual representing Area Agencies on
19    Aging, appointed by the Director of Aging.
20        (7) One individual from a statewide association
21    dedicated to Alzheimer's care, support, and research,
22    appointed by the Director of Aging.
23        (8) One individual from an organization that employs
24    persons who provide services under the Community Care
25    Program, appointed by the Director of Aging.
26        (9) One member of a trade or labor union representing

 

 

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1    persons who provide services under the Community Care
2    Program, appointed by the Director of Aging.
3        (10) One member of the Senate, who shall serve as
4    co-chairperson, appointed by the President of the Senate.
5        (11) One member of the Senate, who shall serve as
6    co-chairperson, appointed by the Minority Leader of the
7    Senate.
8        (12) One member of the House of Representatives, who
9    shall serve as co-chairperson, appointed by the Speaker of
10    the House of Representatives.
11        (13) One member of the House of Representatives, who
12    shall serve as co-chairperson, appointed by the Minority
13    Leader of the House of Representatives.
14        (14) One individual appointed by a labor organization
15    representing frontline employees at the Department of
16    Human Services.
17    The Subcommittee shall provide oversight to the Community
18Care Program Medicaid Initiative and shall meet quarterly. At
19each Subcommittee meeting the Department on Aging shall provide
20the following data sets to the Subcommittee: (A) the number of
21Illinois residents, categorized by planning and service area,
22who are receiving services under the Community Care Program and
23are enrolled in the State's Medical Assistance Program; (B) the
24number of Illinois residents, categorized by planning and
25service area, who are receiving services under the Community
26Care Program, but are not enrolled in the State's Medical

 

 

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1Assistance Program; and (C) the number of Illinois residents,
2categorized by planning and service area, who are receiving
3services under the Community Care Program and are eligible for
4benefits under the State's Medical Assistance Program, but are
5not enrolled in the State's Medical Assistance Program. In
6addition to this data, the Department on Aging shall provide
7the Subcommittee with plans on how the Department on Aging will
8reduce the number of Illinois residents who are not enrolled in
9the State's Medical Assistance Program but who are eligible for
10medical assistance benefits. The Department on Aging shall
11enroll in the State's Medical Assistance Program those Illinois
12residents who receive services under the Community Care Program
13and are eligible for medical assistance benefits but are not
14enrolled in the State's Medicaid Assistance Program. The data
15provided to the Subcommittee shall be made available to the
16public via the Department on Aging's website.
17    The Department on Aging, with the involvement of the
18Subcommittee, shall collaborate with the Department of Human
19Services and the Department of Healthcare and Family Services
20on how best to achieve the responsibilities of the Community
21Care Program Medicaid Initiative.
22    The Department on Aging, the Department of Human Services,
23and the Department of Healthcare and Family Services shall
24coordinate and implement a streamlined process for seniors to
25access benefits under the State's Medical Assistance Program.
26    The Subcommittee shall collaborate with the Department of

 

 

10000HB3342sam003- 109 -LRB100 08528 JWD 41189 a

1Human Services on the adoption of a uniform application
2submission process. The Department of Human Services and any
3other State agency involved with processing the medical
4assistance application of any person enrolled in the Community
5Care Program shall include the appropriate care coordination
6unit in all communications related to the determination or
7status of the application.
8    The Community Care Program Medicaid Initiative shall
9provide targeted funding to care coordination units to help
10seniors complete their applications for medical assistance
11benefits. On and after July 1, 2019, care coordination units
12shall receive no less than $200 per completed application.
13    The Community Care Program Medicaid Initiative shall cease
14operation 5 years after the effective date of this amendatory
15Act of the 100th General Assembly, after which the Subcommittee
16shall dissolve.
17(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17.)
 
18    Section 15-10. The Alcoholism and Other Drug Abuse and
19Dependency Act is amended by adding Section 55-30 as follows:
 
20    (20 ILCS 301/55-30)
21    Sec. 55-30. Rate increase.
22    (a) Within 30 days after July 6, 2017 (the effective date
23of Public Act 100-23) this amendatory Act of the 100th General
24Assembly, the Division of Alcoholism and Substance Abuse shall

 

 

10000HB3342sam003- 110 -LRB100 08528 JWD 41189 a

1by rule develop the increased rate methodology and annualize
2the increased rate beginning with State fiscal year 2018
3contracts to licensed providers of community based addiction
4treatment, based on the additional amounts appropriated for the
5purpose of providing a rate increase to licensed providers of
6community based addiction treatment. The Department shall
7adopt rules, including emergency rules under subsection (y) of
8Section 5-45 of the Illinois Administrative Procedure Act, to
9implement the provisions of this Section.
10    (b) Within 30 days after the effective date of this
11amendatory Act of the 100th General Assembly, the Division of
12Substance Use Prevention and Recovery shall apply an increase
13in rates of 3% above the rate paid on June 30, 2017 to all
14Medicaid and non-Medicaid reimbursable service rates. The
15Department shall adopt rules, including emergency rules under
16subsection (bb) of Section 5-45 of the Illinois Administrative
17Procedure Act, to implement the provisions of this subsection
18(b).
19(Source: P.A. 100-23, eff. 7-6-17.)
 
20    Section 15-15. The Mental Health and Developmental
21Disabilities Administrative Act is amended by adding Section 75
22as follows:
 
23    (20 ILCS 1705/75)
24    Sec. 75. Rate increase. Within 30 days after July 6, 2017

 

 

10000HB3342sam003- 111 -LRB100 08528 JWD 41189 a

1(the effective date of Public Act 100-23) this amendatory Act
2of the 100th General Assembly, the Division of Mental Health
3shall by rule develop the increased rate methodology and
4annualize the increased rate beginning with State fiscal year
52018 contracts to certified community mental health centers,
6based on the additional amounts appropriated for the purpose of
7providing a rate increase to certified community mental health
8centers, with the annualization to be maintained in State
9fiscal year 2019. The Department shall adopt rules, including
10emergency rules under subsections subsection (y) and (bb) of
11Section 5-45 of the Illinois Administrative Procedure Act, to
12implement the provisions of this Section.
13(Source: P.A. 100-23, eff. 7-6-17.)
 
14    Section 15-20. The Rehabilitation of Persons with
15Disabilities Act is amended by changing Section 3 as follows:
 
16    (20 ILCS 2405/3)  (from Ch. 23, par. 3434)
17    Sec. 3. Powers and duties. The Department shall have the
18powers and duties enumerated herein:
19        (a) To co-operate with the federal government in the
20    administration of the provisions of the federal
21    Rehabilitation Act of 1973, as amended, of the Workforce
22    Innovation and Opportunity Act, and of the federal Social
23    Security Act to the extent and in the manner provided in
24    these Acts.

 

 

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1        (b) To prescribe and supervise such courses of
2    vocational training and provide such other services as may
3    be necessary for the habilitation and rehabilitation of
4    persons with one or more disabilities, including the
5    administrative activities under subsection (e) of this
6    Section, and to co-operate with State and local school
7    authorities and other recognized agencies engaged in
8    habilitation, rehabilitation and comprehensive
9    rehabilitation services; and to cooperate with the
10    Department of Children and Family Services regarding the
11    care and education of children with one or more
12    disabilities.
13        (c) (Blank).
14        (d) To report in writing, to the Governor, annually on
15    or before the first day of December, and at such other
16    times and in such manner and upon such subjects as the
17    Governor may require. The annual report shall contain (1) a
18    statement of the existing condition of comprehensive
19    rehabilitation services, habilitation and rehabilitation
20    in the State; (2) a statement of suggestions and
21    recommendations with reference to the development of
22    comprehensive rehabilitation services, habilitation and
23    rehabilitation in the State; and (3) an itemized statement
24    of the amounts of money received from federal, State and
25    other sources, and of the objects and purposes to which the
26    respective items of these several amounts have been

 

 

10000HB3342sam003- 113 -LRB100 08528 JWD 41189 a

1    devoted.
2        (e) (Blank).
3        (f) To establish a program of services to prevent the
4    unnecessary institutionalization of persons in need of
5    long term care and who meet the criteria for blindness or
6    disability as defined by the Social Security Act, thereby
7    enabling them to remain in their own homes. Such preventive
8    services include any or all of the following:
9            (1) personal assistant services;
10            (2) homemaker services;
11            (3) home-delivered meals;
12            (4) adult day care services;
13            (5) respite care;
14            (6) home modification or assistive equipment;
15            (7) home health services;
16            (8) electronic home response;
17            (9) brain injury behavioral/cognitive services;
18            (10) brain injury habilitation;
19            (11) brain injury pre-vocational services; or
20            (12) brain injury supported employment.
21        The Department shall establish eligibility standards
22    for such services taking into consideration the unique
23    economic and social needs of the population for whom they
24    are to be provided. Such eligibility standards may be based
25    on the recipient's ability to pay for services; provided,
26    however, that any portion of a person's income that is

 

 

10000HB3342sam003- 114 -LRB100 08528 JWD 41189 a

1    equal to or less than the "protected income" level shall
2    not be considered by the Department in determining
3    eligibility. The "protected income" level shall be
4    determined by the Department, shall never be less than the
5    federal poverty standard, and shall be adjusted each year
6    to reflect changes in the Consumer Price Index For All
7    Urban Consumers as determined by the United States
8    Department of Labor. The standards must provide that a
9    person may not have more than $10,000 in assets to be
10    eligible for the services, and the Department may increase
11    or decrease the asset limitation by rule. The Department
12    may not decrease the asset level below $10,000.
13        The services shall be provided, as established by the
14    Department by rule, to eligible persons to prevent
15    unnecessary or premature institutionalization, to the
16    extent that the cost of the services, together with the
17    other personal maintenance expenses of the persons, are
18    reasonably related to the standards established for care in
19    a group facility appropriate to their condition. These
20    non-institutional services, pilot projects or experimental
21    facilities may be provided as part of or in addition to
22    those authorized by federal law or those funded and
23    administered by the Illinois Department on Aging. The
24    Department shall set rates and fees for services in a fair
25    and equitable manner. Services identical to those offered
26    by the Department on Aging shall be paid at the same rate.

 

 

10000HB3342sam003- 115 -LRB100 08528 JWD 41189 a

1        Except as otherwise provided in this paragraph,
2    personal Personal assistants shall be paid at a rate
3    negotiated between the State and an exclusive
4    representative of personal assistants under a collective
5    bargaining agreement. In no case shall the Department pay
6    personal assistants an hourly wage that is less than the
7    federal minimum wage. Within 30 days after July 6, 2017
8    (the effective date of Public Act 100-23) this amendatory
9    Act of the 100th General Assembly, the hourly wage paid to
10    personal assistants and individual maintenance home health
11    workers shall be increased by $0.48 per hour.
12        Solely for the purposes of coverage under the Illinois
13    Public Labor Relations Act, personal assistants providing
14    services under the Department's Home Services Program
15    shall be considered to be public employees and the State of
16    Illinois shall be considered to be their employer as of
17    July 16, 2003 (the effective date of Public Act 93-204)
18    this amendatory Act of the 93rd General Assembly, but not
19    before. Solely for the purposes of coverage under the
20    Illinois Public Labor Relations Act, home care and home
21    health workers who function as personal assistants and
22    individual maintenance home health workers and who also
23    provide services under the Department's Home Services
24    Program shall be considered to be public employees, no
25    matter whether the State provides such services through
26    direct fee-for-service arrangements, with the assistance

 

 

10000HB3342sam003- 116 -LRB100 08528 JWD 41189 a

1    of a managed care organization or other intermediary, or
2    otherwise, and the State of Illinois shall be considered to
3    be the employer of those persons as of January 29, 2013
4    (the effective date of Public Act 97-1158), but not before
5    except as otherwise provided under this subsection (f). The
6    State shall engage in collective bargaining with an
7    exclusive representative of home care and home health
8    workers who function as personal assistants and individual
9    maintenance home health workers working under the Home
10    Services Program concerning their terms and conditions of
11    employment that are within the State's control. Nothing in
12    this paragraph shall be understood to limit the right of
13    the persons receiving services defined in this Section to
14    hire and fire home care and home health workers who
15    function as personal assistants and individual maintenance
16    home health workers working under the Home Services Program
17    or to supervise them within the limitations set by the Home
18    Services Program. The State shall not be considered to be
19    the employer of home care and home health workers who
20    function as personal assistants and individual maintenance
21    home health workers working under the Home Services Program
22    for any purposes not specifically provided in Public Act
23    93-204 or Public Act 97-1158, including but not limited to,
24    purposes of vicarious liability in tort and purposes of
25    statutory retirement or health insurance benefits. Home
26    care and home health workers who function as personal

 

 

10000HB3342sam003- 117 -LRB100 08528 JWD 41189 a

1    assistants and individual maintenance home health workers
2    and who also provide services under the Department's Home
3    Services Program shall not be covered by the State
4    Employees Group Insurance Act of 1971.
5        The Department shall execute, relative to nursing home
6    prescreening, as authorized by Section 4.03 of the Illinois
7    Act on the Aging, written inter-agency agreements with the
8    Department on Aging and the Department of Healthcare and
9    Family Services, to effect the intake procedures and
10    eligibility criteria for those persons who may need long
11    term care. On and after July 1, 1996, all nursing home
12    prescreenings for individuals 18 through 59 years of age
13    shall be conducted by the Department, or a designee of the
14    Department.
15        The Department is authorized to establish a system of
16    recipient cost-sharing for services provided under this
17    Section. The cost-sharing shall be based upon the
18    recipient's ability to pay for services, but in no case
19    shall the recipient's share exceed the actual cost of the
20    services provided. Protected income shall not be
21    considered by the Department in its determination of the
22    recipient's ability to pay a share of the cost of services.
23    The level of cost-sharing shall be adjusted each year to
24    reflect changes in the "protected income" level. The
25    Department shall deduct from the recipient's share of the
26    cost of services any money expended by the recipient for

 

 

10000HB3342sam003- 118 -LRB100 08528 JWD 41189 a

1    disability-related expenses.
2        To the extent permitted under the federal Social
3    Security Act, the Department, or the Department's
4    authorized representative, may recover the amount of
5    moneys expended for services provided to or in behalf of a
6    person under this Section by a claim against the person's
7    estate or against the estate of the person's surviving
8    spouse, but no recovery may be had until after the death of
9    the surviving spouse, if any, and then only at such time
10    when there is no surviving child who is under age 21 or
11    blind or who has a permanent and total disability. This
12    paragraph, however, shall not bar recovery, at the death of
13    the person, of moneys for services provided to the person
14    or in behalf of the person under this Section to which the
15    person was not entitled; provided that such recovery shall
16    not be enforced against any real estate while it is
17    occupied as a homestead by the surviving spouse or other
18    dependent, if no claims by other creditors have been filed
19    against the estate, or, if such claims have been filed,
20    they remain dormant for failure of prosecution or failure
21    of the claimant to compel administration of the estate for
22    the purpose of payment. This paragraph shall not bar
23    recovery from the estate of a spouse, under Sections 1915
24    and 1924 of the Social Security Act and Section 5-4 of the
25    Illinois Public Aid Code, who precedes a person receiving
26    services under this Section in death. All moneys for

 

 

10000HB3342sam003- 119 -LRB100 08528 JWD 41189 a

1    services paid to or in behalf of the person under this
2    Section shall be claimed for recovery from the deceased
3    spouse's estate. "Homestead", as used in this paragraph,
4    means the dwelling house and contiguous real estate
5    occupied by a surviving spouse or relative, as defined by
6    the rules and regulations of the Department of Healthcare
7    and Family Services, regardless of the value of the
8    property.
9        The Department shall submit an annual report on
10    programs and services provided under this Section. The
11    report shall be filed with the Governor and the General
12    Assembly on or before March 30 each year.
13        The requirement for reporting to the General Assembly
14    shall be satisfied by filing copies of the report with the
15    Speaker, the Minority Leader and the Clerk of the House of
16    Representatives and the President, the Minority Leader and
17    the Secretary of the Senate and the Legislative Research
18    Unit, as required by Section 3.1 of the General Assembly
19    Organization Act, and filing additional copies with the
20    State Government Report Distribution Center for the
21    General Assembly as required under paragraph (t) of Section
22    7 of the State Library Act.
23        (g) To establish such subdivisions of the Department as
24    shall be desirable and assign to the various subdivisions
25    the responsibilities and duties placed upon the Department
26    by law.

 

 

10000HB3342sam003- 120 -LRB100 08528 JWD 41189 a

1        (h) To cooperate and enter into any necessary
2    agreements with the Department of Employment Security for
3    the provision of job placement and job referral services to
4    clients of the Department, including job service
5    registration of such clients with Illinois Employment
6    Security offices and making job listings maintained by the
7    Department of Employment Security available to such
8    clients.
9        (i) To possess all powers reasonable and necessary for
10    the exercise and administration of the powers, duties and
11    responsibilities of the Department which are provided for
12    by law.
13        (j) (Blank).
14        (k) (Blank).
15        (l) To establish, operate, and maintain a Statewide
16    Housing Clearinghouse of information on available,
17    government subsidized housing accessible to persons with
18    disabilities and available privately owned housing
19    accessible to persons with disabilities. The information
20    shall include, but not be limited to, the location, rental
21    requirements, access features and proximity to public
22    transportation of available housing. The Clearinghouse
23    shall consist of at least a computerized database for the
24    storage and retrieval of information and a separate or
25    shared toll free telephone number for use by those seeking
26    information from the Clearinghouse. Department offices and

 

 

10000HB3342sam003- 121 -LRB100 08528 JWD 41189 a

1    personnel throughout the State shall also assist in the
2    operation of the Statewide Housing Clearinghouse.
3    Cooperation with local, State, and federal housing
4    managers shall be sought and extended in order to
5    frequently and promptly update the Clearinghouse's
6    information.
7        (m) To assure that the names and case records of
8    persons who received or are receiving services from the
9    Department, including persons receiving vocational
10    rehabilitation, home services, or other services, and
11    those attending one of the Department's schools or other
12    supervised facility shall be confidential and not be open
13    to the general public. Those case records and reports or
14    the information contained in those records and reports
15    shall be disclosed by the Director only to proper law
16    enforcement officials, individuals authorized by a court,
17    the General Assembly or any committee or commission of the
18    General Assembly, and other persons and for reasons as the
19    Director designates by rule. Disclosure by the Director may
20    be only in accordance with other applicable law.
21(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17;
22100-477, eff. 9-8-17; revised 9-27-17.)
 
23    Section 15-25. The Older Adult Services Act is amended by
24changing Section 35 as follows:
 

 

 

10000HB3342sam003- 122 -LRB100 08528 JWD 41189 a

1    (320 ILCS 42/35)
2    Sec. 35. Older Adult Services Advisory Committee.
3    (a) The Older Adult Services Advisory Committee is created
4to advise the directors of Aging, Healthcare and Family
5Services, and Public Health on all matters related to this Act
6and the delivery of services to older adults in general.
7    (b) The Advisory Committee shall be comprised of the
8following:
9        (1) The Director of Aging or his or her designee, who
10    shall serve as chair and shall be an ex officio and
11    nonvoting member.
12        (2) The Director of Healthcare and Family Services and
13    the Director of Public Health or their designees, who shall
14    serve as vice-chairs and shall be ex officio and nonvoting
15    members.
16        (3) One representative each of the Governor's Office,
17    the Department of Healthcare and Family Services, the
18    Department of Public Health, the Department of Veterans'
19    Affairs, the Department of Human Services, the Department
20    of Insurance, the Department of Commerce and Economic
21    Opportunity, the Department on Aging, the Department on
22    Aging's State Long Term Care Ombudsman, the Illinois
23    Housing Finance Authority, and the Illinois Housing
24    Development Authority, each of whom shall be selected by
25    his or her respective director and shall be an ex officio
26    and nonvoting member.

 

 

10000HB3342sam003- 123 -LRB100 08528 JWD 41189 a

1        (4) Thirty members appointed by the Director of Aging
2    in collaboration with the directors of Public Health and
3    Healthcare and Family Services, and selected from the
4    recommendations of statewide associations and
5    organizations, as follows:
6            (A) One member representing the Area Agencies on
7        Aging;
8            (B) Four members representing nursing homes or
9        licensed assisted living establishments;
10            (C) One member representing home health agencies;
11            (D) One member representing case management
12        services;
13            (E) One member representing statewide senior
14        center associations;
15            (F) One member representing Community Care Program
16        homemaker services;
17            (G) One member representing Community Care Program
18        adult day services;
19            (H) One member representing nutrition project
20        directors;
21            (I) One member representing hospice programs;
22            (J) One member representing individuals with
23        Alzheimer's disease and related dementias;
24            (K) Two members representing statewide trade or
25        labor unions;
26            (L) One advanced practice registered nurse with

 

 

10000HB3342sam003- 124 -LRB100 08528 JWD 41189 a

1        experience in gerontological nursing;
2            (M) One physician specializing in gerontology;
3            (N) One member representing regional long-term
4        care ombudsmen;
5            (O) One member representing municipal, township,
6        or county officials;
7            (P) (Blank);
8            (Q) (Blank);
9            (R) One member representing the parish nurse
10        movement;
11            (S) One member representing pharmacists;
12            (T) Two members representing statewide
13        organizations engaging in advocacy or legal
14        representation on behalf of the senior population;
15            (U) Two family caregivers;
16            (V) Two citizen members over the age of 60;
17            (W) One citizen with knowledge in the area of
18        gerontology research or health care law;
19            (X) One representative of health care facilities
20        licensed under the Hospital Licensing Act; and
21            (Y) One representative of primary care service
22        providers.
23    The Director of Aging, in collaboration with the Directors
24of Public Health and Healthcare and Family Services, may
25appoint additional citizen members to the Older Adult Services
26Advisory Committee. Each such additional member must be either

 

 

10000HB3342sam003- 125 -LRB100 08528 JWD 41189 a

1an individual age 60 or older or an uncompensated caregiver for
2a family member or friend who is age 60 or older.
3    (c) Voting members of the Advisory Committee shall serve
4for a term of 3 years or until a replacement is named. All
5members shall be appointed no later than January 1, 2005. Of
6the initial appointees, as determined by lot, 10 members shall
7serve a term of one year; 10 shall serve for a term of 2 years;
8and 12 shall serve for a term of 3 years. Any member appointed
9to fill a vacancy occurring prior to the expiration of the term
10for which his or her predecessor was appointed shall be
11appointed for the remainder of that term. The Advisory
12Committee shall meet at least quarterly and may meet more
13frequently at the call of the Chair. A simple majority of those
14appointed shall constitute a quorum. The affirmative vote of a
15majority of those present and voting shall be necessary for
16Advisory Committee action. Members of the Advisory Committee
17shall receive no compensation for their services.
18    (d) The Advisory Committee shall have an Executive
19Committee comprised of the Chair, the Vice Chairs, and up to 15
20members of the Advisory Committee appointed by the Chair who
21have demonstrated expertise in developing, implementing, or
22coordinating the system restructuring initiatives defined in
23Section 25. The Executive Committee shall have responsibility
24to oversee and structure the operations of the Advisory
25Committee and to create and appoint necessary subcommittees and
26subcommittee members. The Advisory Committee's Community Care

 

 

10000HB3342sam003- 126 -LRB100 08528 JWD 41189 a

1Program Medicaid Enrollment Oversight Subcommittee shall have
2the membership and powers and duties set forth in Section 4.02
3of the Illinois Act on the Aging.
4    (e) The Advisory Committee shall study and make
5recommendations related to the implementation of this Act,
6including but not limited to system restructuring initiatives
7as defined in Section 25 or otherwise related to this Act.
8(Source: P.A. 100-513, eff. 1-1-18.)
 
9
ARTICLE 20. TAX COMPLIANCE AND ADMINISTRATION FUND

 
10    Section 20-5. The State Finance Act is amended by changing
11Section 6z-20 as follows:
 
12    (30 ILCS 105/6z-20)  (from Ch. 127, par. 142z-20)
13    Sec. 6z-20. County and Mass Transit District Fund. Of the
14money received from the 6.25% general rate (and, beginning July
151, 2000 and through December 31, 2000, the 1.25% rate on motor
16fuel and gasohol, and beginning on August 6, 2010 through
17August 15, 2010, the 1.25% rate on sales tax holiday items) on
18sales subject to taxation under the Retailers' Occupation Tax
19Act and Service Occupation Tax Act and paid into the County and
20Mass Transit District Fund, distribution to the Regional
21Transportation Authority tax fund, created pursuant to Section
224.03 of the Regional Transportation Authority Act, for deposit
23therein shall be made based upon the retail sales occurring in

 

 

10000HB3342sam003- 127 -LRB100 08528 JWD 41189 a

1a county having more than 3,000,000 inhabitants. The remainder
2shall be distributed to each county having 3,000,000 or fewer
3inhabitants based upon the retail sales occurring in each such
4county.
5    For the purpose of determining allocation to the local
6government unit, a retail sale by a producer of coal or other
7mineral mined in Illinois is a sale at retail at the place
8where the coal or other mineral mined in Illinois is extracted
9from the earth. This paragraph does not apply to coal or other
10mineral when it is delivered or shipped by the seller to the
11purchaser at a point outside Illinois so that the sale is
12exempt under the United States Constitution as a sale in
13interstate or foreign commerce.
14    Of the money received from the 6.25% general use tax rate
15on tangible personal property which is purchased outside
16Illinois at retail from a retailer and which is titled or
17registered by any agency of this State's government and paid
18into the County and Mass Transit District Fund, the amount for
19which Illinois addresses for titling or registration purposes
20are given as being in each county having more than 3,000,000
21inhabitants shall be distributed into the Regional
22Transportation Authority tax fund, created pursuant to Section
234.03 of the Regional Transportation Authority Act. The
24remainder of the money paid from such sales shall be
25distributed to each county based on sales for which Illinois
26addresses for titling or registration purposes are given as

 

 

10000HB3342sam003- 128 -LRB100 08528 JWD 41189 a

1being located in the county. Any money paid into the Regional
2Transportation Authority Occupation and Use Tax Replacement
3Fund from the County and Mass Transit District Fund prior to
4January 14, 1991, which has not been paid to the Authority
5prior to that date, shall be transferred to the Regional
6Transportation Authority tax fund.
7    Whenever the Department determines that a refund of money
8paid into the County and Mass Transit District Fund should be
9made to a claimant instead of issuing a credit memorandum, the
10Department shall notify the State Comptroller, who shall cause
11the order to be drawn for the amount specified, and to the
12person named, in such notification from the Department. Such
13refund shall be paid by the State Treasurer out of the County
14and Mass Transit District Fund.
15    As soon as possible after the first day of each month,
16beginning January 1, 2011, upon certification of the Department
17of Revenue, the Comptroller shall order transferred, and the
18Treasurer shall transfer, to the STAR Bonds Revenue Fund the
19local sales tax increment, as defined in the Innovation
20Development and Economy Act, collected during the second
21preceding calendar month for sales within a STAR bond district
22and deposited into the County and Mass Transit District Fund,
23less 3% of that amount, which shall be transferred into the Tax
24Compliance and Administration Fund and shall be used by the
25Department, subject to appropriation, to cover the costs of the
26Department in administering the Innovation Development and

 

 

10000HB3342sam003- 129 -LRB100 08528 JWD 41189 a

1Economy Act.
2    After the monthly transfer to the STAR Bonds Revenue Fund,
3on or before the 25th day of each calendar month, the
4Department shall prepare and certify to the Comptroller the
5disbursement of stated sums of money to the Regional
6Transportation Authority and to named counties, the counties to
7be those entitled to distribution, as hereinabove provided, of
8taxes or penalties paid to the Department during the second
9preceding calendar month. The amount to be paid to the Regional
10Transportation Authority and each county having 3,000,000 or
11fewer inhabitants shall be the amount (not including credit
12memoranda) collected during the second preceding calendar
13month by the Department and paid into the County and Mass
14Transit District Fund, plus an amount the Department determines
15is necessary to offset any amounts which were erroneously paid
16to a different taxing body, and not including an amount equal
17to the amount of refunds made during the second preceding
18calendar month by the Department, and not including any amount
19which the Department determines is necessary to offset any
20amounts which were payable to a different taxing body but were
21erroneously paid to the Regional Transportation Authority or
22county, and not including any amounts that are transferred to
23the STAR Bonds Revenue Fund, less 1.5% 2% of the amount to be
24paid to the Regional Transportation Authority, which shall be
25transferred into the Tax Compliance and Administration Fund.
26The Department, at the time of each monthly disbursement to the

 

 

10000HB3342sam003- 130 -LRB100 08528 JWD 41189 a

1Regional Transportation Authority, shall prepare and certify
2to the State Comptroller the amount to be transferred into the
3Tax Compliance and Administration Fund under this Section.
4Within 10 days after receipt, by the Comptroller, of the
5disbursement certification to the Regional Transportation
6Authority, counties, and the Tax Compliance and Administration
7Fund provided for in this Section to be given to the
8Comptroller by the Department, the Comptroller shall cause the
9orders to be drawn for the respective amounts in accordance
10with the directions contained in such certification.
11    When certifying the amount of a monthly disbursement to the
12Regional Transportation Authority or to a county under this
13Section, the Department shall increase or decrease that amount
14by an amount necessary to offset any misallocation of previous
15disbursements. The offset amount shall be the amount
16erroneously disbursed within the 6 months preceding the time a
17misallocation is discovered.
18    The provisions directing the distributions from the
19special fund in the State Treasury provided for in this Section
20and from the Regional Transportation Authority tax fund created
21by Section 4.03 of the Regional Transportation Authority Act
22shall constitute an irrevocable and continuing appropriation
23of all amounts as provided herein. The State Treasurer and
24State Comptroller are hereby authorized to make distributions
25as provided in this Section.
26    In construing any development, redevelopment, annexation,

 

 

10000HB3342sam003- 131 -LRB100 08528 JWD 41189 a

1preannexation or other lawful agreement in effect prior to
2September 1, 1990, which describes or refers to receipts from a
3county or municipal retailers' occupation tax, use tax or
4service occupation tax which now cannot be imposed, such
5description or reference shall be deemed to include the
6replacement revenue for such abolished taxes, distributed from
7the County and Mass Transit District Fund or Local Government
8Distributive Fund, as the case may be.
9(Source: P.A. 100-23, eff. 7-6-17.)
 
10    Section 20-10. The Counties Code is amended by changing
11Sections 5-1006, 5-1006.5, and 5-1007 as follows:
 
12    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
13    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
14Law. Any county that is a home rule unit may impose a tax upon
15all persons engaged in the business of selling tangible
16personal property, other than an item of tangible personal
17property titled or registered with an agency of this State's
18government, at retail in the county on the gross receipts from
19such sales made in the course of their business. If imposed,
20this tax shall only be imposed in 1/4% increments. On and after
21September 1, 1991, this additional tax may not be imposed on
22the sales of food for human consumption which is to be consumed
23off the premises where it is sold (other than alcoholic
24beverages, soft drinks and food which has been prepared for

 

 

10000HB3342sam003- 132 -LRB100 08528 JWD 41189 a

1immediate consumption) and prescription and nonprescription
2medicines, drugs, medical appliances and insulin, urine
3testing materials, syringes and needles used by diabetics. The
4tax imposed by a home rule county pursuant to this Section and
5all civil penalties that may be assessed as an incident thereof
6shall be collected and enforced by the State Department of
7Revenue. The certificate of registration that is issued by the
8Department to a retailer under the Retailers' Occupation Tax
9Act shall permit the retailer to engage in a business that is
10taxable under any ordinance or resolution enacted pursuant to
11this Section without registering separately with the
12Department under such ordinance or resolution or under this
13Section. The Department shall have full power to administer and
14enforce this Section; to collect all taxes and penalties due
15hereunder; to dispose of taxes and penalties so collected in
16the manner hereinafter provided; and to determine all rights to
17credit memoranda arising on account of the erroneous payment of
18tax or penalty hereunder. In the administration of, and
19compliance with, this Section, the Department and persons who
20are subject to this Section shall have the same rights,
21remedies, privileges, immunities, powers and duties, and be
22subject to the same conditions, restrictions, limitations,
23penalties and definitions of terms, and employ the same modes
24of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
251e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
26provisions therein other than the State rate of tax), 4, 5, 5a,

 

 

10000HB3342sam003- 133 -LRB100 08528 JWD 41189 a

15b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
27, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
3and Section 3-7 of the Uniform Penalty and Interest Act, as
4fully as if those provisions were set forth herein.
5    No tax may be imposed by a home rule county pursuant to
6this Section unless the county also imposes a tax at the same
7rate pursuant to Section 5-1007.
8    Persons subject to any tax imposed pursuant to the
9authority granted in this Section may reimburse themselves for
10their seller's tax liability hereunder by separately stating
11such tax as an additional charge, which charge may be stated in
12combination, in a single amount, with State tax which sellers
13are required to collect under the Use Tax Act, pursuant to such
14bracket schedules as the Department may prescribe.
15    Whenever the Department determines that a refund should be
16made under this Section to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the order to be drawn for the
19amount specified and to the person named in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the home rule county retailers' occupation tax
22fund.
23    The Department shall forthwith pay over to the State
24Treasurer, ex officio, as trustee, all taxes and penalties
25collected hereunder.
26    As soon as possible after the first day of each month,

 

 

10000HB3342sam003- 134 -LRB100 08528 JWD 41189 a

1beginning January 1, 2011, upon certification of the Department
2of Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, to the STAR Bonds Revenue Fund the
4local sales tax increment, as defined in the Innovation
5Development and Economy Act, collected under this Section
6during the second preceding calendar month for sales within a
7STAR bond district.
8    After the monthly transfer to the STAR Bonds Revenue Fund,
9on or before the 25th day of each calendar month, the
10Department shall prepare and certify to the Comptroller the
11disbursement of stated sums of money to named counties, the
12counties to be those from which retailers have paid taxes or
13penalties hereunder to the Department during the second
14preceding calendar month. The amount to be paid to each county
15shall be the amount (not including credit memoranda) collected
16hereunder during the second preceding calendar month by the
17Department plus an amount the Department determines is
18necessary to offset any amounts that were erroneously paid to a
19different taxing body, and not including an amount equal to the
20amount of refunds made during the second preceding calendar
21month by the Department on behalf of such county, and not
22including any amount which the Department determines is
23necessary to offset any amounts which were payable to a
24different taxing body but were erroneously paid to the county,
25and not including any amounts that are transferred to the STAR
26Bonds Revenue Fund, less 1.5% 2% of the remainder, which the

 

 

10000HB3342sam003- 135 -LRB100 08528 JWD 41189 a

1Department shall transfer into the Tax Compliance and
2Administration Fund. The Department, at the time of each
3monthly disbursement to the counties, shall prepare and certify
4to the State Comptroller the amount to be transferred into the
5Tax Compliance and Administration Fund under this Section.
6Within 10 days after receipt, by the Comptroller, of the
7disbursement certification to the counties and the Tax
8Compliance and Administration Fund provided for in this Section
9to be given to the Comptroller by the Department, the
10Comptroller shall cause the orders to be drawn for the
11respective amounts in accordance with the directions contained
12in the certification.
13    In addition to the disbursement required by the preceding
14paragraph, an allocation shall be made in March of each year to
15each county that received more than $500,000 in disbursements
16under the preceding paragraph in the preceding calendar year.
17The allocation shall be in an amount equal to the average
18monthly distribution made to each such county under the
19preceding paragraph during the preceding calendar year
20(excluding the 2 months of highest receipts). The distribution
21made in March of each year subsequent to the year in which an
22allocation was made pursuant to this paragraph and the
23preceding paragraph shall be reduced by the amount allocated
24and disbursed under this paragraph in the preceding calendar
25year. The Department shall prepare and certify to the
26Comptroller for disbursement the allocations made in

 

 

10000HB3342sam003- 136 -LRB100 08528 JWD 41189 a

1accordance with this paragraph.
2    For the purpose of determining the local governmental unit
3whose tax is applicable, a retail sale by a producer of coal or
4other mineral mined in Illinois is a sale at retail at the
5place where the coal or other mineral mined in Illinois is
6extracted from the earth. This paragraph does not apply to coal
7or other mineral when it is delivered or shipped by the seller
8to the purchaser at a point outside Illinois so that the sale
9is exempt under the United States Constitution as a sale in
10interstate or foreign commerce.
11    Nothing in this Section shall be construed to authorize a
12county to impose a tax upon the privilege of engaging in any
13business which under the Constitution of the United States may
14not be made the subject of taxation by this State.
15    An ordinance or resolution imposing or discontinuing a tax
16hereunder or effecting a change in the rate thereof shall be
17adopted and a certified copy thereof filed with the Department
18on or before the first day of June, whereupon the Department
19shall proceed to administer and enforce this Section as of the
20first day of September next following such adoption and filing.
21Beginning January 1, 1992, an ordinance or resolution imposing
22or discontinuing the tax hereunder or effecting a change in the
23rate thereof shall be adopted and a certified copy thereof
24filed with the Department on or before the first day of July,
25whereupon the Department shall proceed to administer and
26enforce this Section as of the first day of October next

 

 

10000HB3342sam003- 137 -LRB100 08528 JWD 41189 a

1following such adoption and filing. Beginning January 1, 1993,
2an ordinance or resolution imposing or discontinuing the tax
3hereunder or effecting a change in the rate thereof shall be
4adopted and a certified copy thereof filed with the Department
5on or before the first day of October, whereupon the Department
6shall proceed to administer and enforce this Section as of the
7first day of January next following such adoption and filing.
8Beginning April 1, 1998, an ordinance or resolution imposing or
9discontinuing the tax hereunder or effecting a change in the
10rate thereof shall either (i) be adopted and a certified copy
11thereof filed with the Department on or before the first day of
12April, whereupon the Department shall proceed to administer and
13enforce this Section as of the first day of July next following
14the adoption and filing; or (ii) be adopted and a certified
15copy thereof filed with the Department on or before the first
16day of October, whereupon the Department shall proceed to
17administer and enforce this Section as of the first day of
18January next following the adoption and filing.
19    When certifying the amount of a monthly disbursement to a
20county under this Section, the Department shall increase or
21decrease such amount by an amount necessary to offset any
22misallocation of previous disbursements. The offset amount
23shall be the amount erroneously disbursed within the previous 6
24months from the time a misallocation is discovered.
25    This Section shall be known and may be cited as the Home
26Rule County Retailers' Occupation Tax Law.

 

 

10000HB3342sam003- 138 -LRB100 08528 JWD 41189 a

1(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
 
2    (55 ILCS 5/5-1006.5)
3    Sec. 5-1006.5. Special County Retailers' Occupation Tax
4For Public Safety, Public Facilities, or Transportation.
5    (a) The county board of any county may impose a tax upon
6all persons engaged in the business of selling tangible
7personal property, other than personal property titled or
8registered with an agency of this State's government, at retail
9in the county on the gross receipts from the sales made in the
10course of business to provide revenue to be used exclusively
11for public safety, public facility, or transportation purposes
12in that county, if a proposition for the tax has been submitted
13to the electors of that county and approved by a majority of
14those voting on the question. If imposed, this tax shall be
15imposed only in one-quarter percent increments. By resolution,
16the county board may order the proposition to be submitted at
17any election. If the tax is imposed for transportation purposes
18for expenditures for public highways or as authorized under the
19Illinois Highway Code, the county board must publish notice of
20the existence of its long-range highway transportation plan as
21required or described in Section 5-301 of the Illinois Highway
22Code and must make the plan publicly available prior to
23approval of the ordinance or resolution imposing the tax. If
24the tax is imposed for transportation purposes for expenditures
25for passenger rail transportation, the county board must

 

 

10000HB3342sam003- 139 -LRB100 08528 JWD 41189 a

1publish notice of the existence of its long-range passenger
2rail transportation plan and must make the plan publicly
3available prior to approval of the ordinance or resolution
4imposing the tax.
5    If a tax is imposed for public facilities purposes, then
6the name of the project may be included in the proposition at
7the discretion of the county board as determined in the
8enabling resolution. For example, the "XXX Nursing Home" or the
9"YYY Museum".
10    The county clerk shall certify the question to the proper
11election authority, who shall submit the proposition at an
12election in accordance with the general election law.
13        (1) The proposition for public safety purposes shall be
14    in substantially the following form:
15        "To pay for public safety purposes, shall (name of
16    county) be authorized to impose an increase on its share of
17    local sales taxes by (insert rate)?"
18        As additional information on the ballot below the
19    question shall appear the following:
20        "This would mean that a consumer would pay an
21    additional (insert amount) in sales tax for every $100 of
22    tangible personal property bought at retail."
23        The county board may also opt to establish a sunset
24    provision at which time the additional sales tax would
25    cease being collected, if not terminated earlier by a vote
26    of the county board. If the county board votes to include a

 

 

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1    sunset provision, the proposition for public safety
2    purposes shall be in substantially the following form:
3        "To pay for public safety purposes, shall (name of
4    county) be authorized to impose an increase on its share of
5    local sales taxes by (insert rate) for a period not to
6    exceed (insert number of years)?"
7        As additional information on the ballot below the
8    question shall appear the following:
9        "This would mean that a consumer would pay an
10    additional (insert amount) in sales tax for every $100 of
11    tangible personal property bought at retail. If imposed,
12    the additional tax would cease being collected at the end
13    of (insert number of years), if not terminated earlier by a
14    vote of the county board."
15        For the purposes of the paragraph, "public safety
16    purposes" means crime prevention, detention, fire
17    fighting, police, medical, ambulance, or other emergency
18    services.
19        Votes shall be recorded as "Yes" or "No".
20        Beginning on the January 1 or July 1, whichever is
21    first, that occurs not less than 30 days after May 31, 2015
22    (the effective date of Public Act 99-4), Adams County may
23    impose a public safety retailers' occupation tax and
24    service occupation tax at the rate of 0.25%, as provided in
25    the referendum approved by the voters on April 7, 2015,
26    notwithstanding the omission of the additional information

 

 

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1    that is otherwise required to be printed on the ballot
2    below the question pursuant to this item (1).
3        (2) The proposition for transportation purposes shall
4    be in substantially the following form:
5        "To pay for improvements to roads and other
6    transportation purposes, shall (name of county) be
7    authorized to impose an increase on its share of local
8    sales taxes by (insert rate)?"
9        As additional information on the ballot below the
10    question shall appear the following:
11        "This would mean that a consumer would pay an
12    additional (insert amount) in sales tax for every $100 of
13    tangible personal property bought at retail."
14        The county board may also opt to establish a sunset
15    provision at which time the additional sales tax would
16    cease being collected, if not terminated earlier by a vote
17    of the county board. If the county board votes to include a
18    sunset provision, the proposition for transportation
19    purposes shall be in substantially the following form:
20        "To pay for road improvements and other transportation
21    purposes, shall (name of county) be authorized to impose an
22    increase on its share of local sales taxes by (insert rate)
23    for a period not to exceed (insert number of years)?"
24        As additional information on the ballot below the
25    question shall appear the following:
26        "This would mean that a consumer would pay an

 

 

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1    additional (insert amount) in sales tax for every $100 of
2    tangible personal property bought at retail. If imposed,
3    the additional tax would cease being collected at the end
4    of (insert number of years), if not terminated earlier by a
5    vote of the county board."
6        For the purposes of this paragraph, transportation
7    purposes means construction, maintenance, operation, and
8    improvement of public highways, any other purpose for which
9    a county may expend funds under the Illinois Highway Code,
10    and passenger rail transportation.
11        The votes shall be recorded as "Yes" or "No".
12        (3) The proposition for public facilities purposes
13    shall be in substantially the following form:
14        "To pay for public facilities purposes, shall (name of
15    county) be authorized to impose an increase on its share of
16    local sales taxes by (insert rate)?"
17        As additional information on the ballot below the
18    question shall appear the following:
19        "This would mean that a consumer would pay an
20    additional (insert amount) in sales tax for every $100 of
21    tangible personal property bought at retail."
22        The county board may also opt to establish a sunset
23    provision at which time the additional sales tax would
24    cease being collected, if not terminated earlier by a vote
25    of the county board. If the county board votes to include a
26    sunset provision, the proposition for public facilities

 

 

10000HB3342sam003- 143 -LRB100 08528 JWD 41189 a

1    purposes shall be in substantially the following form:
2        "To pay for public facilities purposes, shall (name of
3    county) be authorized to impose an increase on its share of
4    local sales taxes by (insert rate) for a period not to
5    exceed (insert number of years)?"
6        As additional information on the ballot below the
7    question shall appear the following:
8        "This would mean that a consumer would pay an
9    additional (insert amount) in sales tax for every $100 of
10    tangible personal property bought at retail. If imposed,
11    the additional tax would cease being collected at the end
12    of (insert number of years), if not terminated earlier by a
13    vote of the county board."
14        For purposes of this Section, "public facilities
15    purposes" means the acquisition, development,
16    construction, reconstruction, rehabilitation, improvement,
17    financing, architectural planning, and installation of
18    capital facilities consisting of buildings, structures,
19    and durable equipment and for the acquisition and
20    improvement of real property and interest in real property
21    required, or expected to be required, in connection with
22    the public facilities, for use by the county for the
23    furnishing of governmental services to its citizens,
24    including but not limited to museums and nursing homes.
25        The votes shall be recorded as "Yes" or "No".
26    If a majority of the electors voting on the proposition

 

 

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1vote in favor of it, the county may impose the tax. A county
2may not submit more than one proposition authorized by this
3Section to the electors at any one time.
4    This additional tax may not be imposed on the sales of food
5for human consumption that is to be consumed off the premises
6where it is sold (other than alcoholic beverages, soft drinks,
7and food which has been prepared for immediate consumption) and
8prescription and non-prescription medicines, drugs, medical
9appliances and insulin, urine testing materials, syringes, and
10needles used by diabetics. The tax imposed by a county under
11this Section and all civil penalties that may be assessed as an
12incident of the tax shall be collected and enforced by the
13Illinois Department of Revenue and deposited into a special
14fund created for that purpose. The certificate of registration
15that is issued by the Department to a retailer under the
16Retailers' Occupation Tax Act shall permit the retailer to
17engage in a business that is taxable without registering
18separately with the Department under an ordinance or resolution
19under this Section. The Department has full power to administer
20and enforce this Section, to collect all taxes and penalties
21due under this Section, to dispose of taxes and penalties so
22collected in the manner provided in this Section, and to
23determine all rights to credit memoranda arising on account of
24the erroneous payment of a tax or penalty under this Section.
25In the administration of and compliance with this Section, the
26Department and persons who are subject to this Section shall

 

 

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1(i) have the same rights, remedies, privileges, immunities,
2powers, and duties, (ii) be subject to the same conditions,
3restrictions, limitations, penalties, and definitions of
4terms, and (iii) employ the same modes of procedure as are
5prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
61n, 2 through 2-70 (in respect to all provisions contained in
7those Sections other than the State rate of tax), 2a, 2b, 2c, 3
8(except provisions relating to transaction returns and quarter
9monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
105j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
11of the Retailers' Occupation Tax Act and Section 3-7 of the
12Uniform Penalty and Interest Act as if those provisions were
13set forth in this Section.
14    Persons subject to any tax imposed under the authority
15granted in this Section may reimburse themselves for their
16sellers' tax liability by separately stating the tax as an
17additional charge, which charge may be stated in combination,
18in a single amount, with State tax which sellers are required
19to collect under the Use Tax Act, pursuant to such bracketed
20schedules as the Department may prescribe.
21    Whenever the Department determines that a refund should be
22made under this Section to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the order to be drawn for the
25amount specified and to the person named in the notification
26from the Department. The refund shall be paid by the State

 

 

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1Treasurer out of the County Public Safety or Transportation
2Retailers' Occupation Tax Fund.
3    (b) If a tax has been imposed under subsection (a), a
4service occupation tax shall also be imposed at the same rate
5upon all persons engaged, in the county, in the business of
6making sales of service, who, as an incident to making those
7sales of service, transfer tangible personal property within
8the county as an incident to a sale of service. This tax may
9not be imposed on sales of food for human consumption that is
10to be consumed off the premises where it is sold (other than
11alcoholic beverages, soft drinks, and food prepared for
12immediate consumption) and prescription and non-prescription
13medicines, drugs, medical appliances and insulin, urine
14testing materials, syringes, and needles used by diabetics. The
15tax imposed under this subsection and all civil penalties that
16may be assessed as an incident thereof shall be collected and
17enforced by the Department of Revenue. The Department has full
18power to administer and enforce this subsection; to collect all
19taxes and penalties due hereunder; to dispose of taxes and
20penalties so collected in the manner hereinafter provided; and
21to determine all rights to credit memoranda arising on account
22of the erroneous payment of tax or penalty hereunder. In the
23administration of, and compliance with this subsection, the
24Department and persons who are subject to this paragraph shall
25(i) have the same rights, remedies, privileges, immunities,
26powers, and duties, (ii) be subject to the same conditions,

 

 

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1restrictions, limitations, penalties, exclusions, exemptions,
2and definitions of terms, and (iii) employ the same modes of
3procedure as are prescribed in Sections 2 (except that the
4reference to State in the definition of supplier maintaining a
5place of business in this State shall mean the county), 2a, 2b,
62c, 3 through 3-50 (in respect to all provisions therein other
7than the State rate of tax), 4 (except that the reference to
8the State shall be to the county), 5, 7, 8 (except that the
9jurisdiction to which the tax shall be a debt to the extent
10indicated in that Section 8 shall be the county), 9 (except as
11to the disposition of taxes and penalties collected), 10, 11,
1212 (except the reference therein to Section 2b of the
13Retailers' Occupation Tax Act), 13 (except that any reference
14to the State shall mean the county), Section 15, 16, 17, 18, 19
15and 20 of the Service Occupation Tax Act and Section 3-7 of the
16Uniform Penalty and Interest Act, as fully as if those
17provisions were set forth herein.
18    Persons subject to any tax imposed under the authority
19granted in this subsection may reimburse themselves for their
20serviceman's tax liability by separately stating the tax as an
21additional charge, which charge may be stated in combination,
22in a single amount, with State tax that servicemen are
23authorized to collect under the Service Use Tax Act, in
24accordance with such bracket schedules as the Department may
25prescribe.
26    Whenever the Department determines that a refund should be

 

 

10000HB3342sam003- 148 -LRB100 08528 JWD 41189 a

1made under this subsection to a claimant instead of issuing a
2credit memorandum, the Department shall notify the State
3Comptroller, who shall cause the warrant to be drawn for the
4amount specified, and to the person named, in the notification
5from the Department. The refund shall be paid by the State
6Treasurer out of the County Public Safety or Transportation
7Retailers' Occupation Fund.
8    Nothing in this subsection shall be construed to authorize
9the county to impose a tax upon the privilege of engaging in
10any business which under the Constitution of the United States
11may not be made the subject of taxation by the State.
12    (c) The Department shall immediately pay over to the State
13Treasurer, ex officio, as trustee, all taxes and penalties
14collected under this Section to be deposited into the County
15Public Safety or Transportation Retailers' Occupation Tax
16Fund, which shall be an unappropriated trust fund held outside
17of the State treasury.
18    As soon as possible after the first day of each month,
19beginning January 1, 2011, upon certification of the Department
20of Revenue, the Comptroller shall order transferred, and the
21Treasurer shall transfer, to the STAR Bonds Revenue Fund the
22local sales tax increment, as defined in the Innovation
23Development and Economy Act, collected under this Section
24during the second preceding calendar month for sales within a
25STAR bond district.
26    After the monthly transfer to the STAR Bonds Revenue Fund,

 

 

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1on or before the 25th day of each calendar month, the
2Department shall prepare and certify to the Comptroller the
3disbursement of stated sums of money to the counties from which
4retailers have paid taxes or penalties to the Department during
5the second preceding calendar month. The amount to be paid to
6each county, and deposited by the county into its special fund
7created for the purposes of this Section, shall be the amount
8(not including credit memoranda) collected under this Section
9during the second preceding calendar month by the Department
10plus an amount the Department determines is necessary to offset
11any amounts that were erroneously paid to a different taxing
12body, and not including (i) an amount equal to the amount of
13refunds made during the second preceding calendar month by the
14Department on behalf of the county, (ii) any amount that the
15Department determines is necessary to offset any amounts that
16were payable to a different taxing body but were erroneously
17paid to the county, (iii) any amounts that are transferred to
18the STAR Bonds Revenue Fund, and (iv) 1.5% 2% of the remainder,
19which shall be transferred into the Tax Compliance and
20Administration Fund. The Department, at the time of each
21monthly disbursement to the counties, shall prepare and certify
22to the State Comptroller the amount to be transferred into the
23Tax Compliance and Administration Fund under this subsection.
24Within 10 days after receipt by the Comptroller of the
25disbursement certification to the counties and the Tax
26Compliance and Administration Fund provided for in this Section

 

 

10000HB3342sam003- 150 -LRB100 08528 JWD 41189 a

1to be given to the Comptroller by the Department, the
2Comptroller shall cause the orders to be drawn for the
3respective amounts in accordance with directions contained in
4the certification.
5    In addition to the disbursement required by the preceding
6paragraph, an allocation shall be made in March of each year to
7each county that received more than $500,000 in disbursements
8under the preceding paragraph in the preceding calendar year.
9The allocation shall be in an amount equal to the average
10monthly distribution made to each such county under the
11preceding paragraph during the preceding calendar year
12(excluding the 2 months of highest receipts). The distribution
13made in March of each year subsequent to the year in which an
14allocation was made pursuant to this paragraph and the
15preceding paragraph shall be reduced by the amount allocated
16and disbursed under this paragraph in the preceding calendar
17year. The Department shall prepare and certify to the
18Comptroller for disbursement the allocations made in
19accordance with this paragraph.
20    A county may direct, by ordinance, that all or a portion of
21the taxes and penalties collected under the Special County
22Retailers' Occupation Tax For Public Safety or Transportation
23be deposited into the Transportation Development Partnership
24Trust Fund.
25    (d) For the purpose of determining the local governmental
26unit whose tax is applicable, a retail sale by a producer of

 

 

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1coal or another mineral mined in Illinois is a sale at retail
2at the place where the coal or other mineral mined in Illinois
3is extracted from the earth. This paragraph does not apply to
4coal or another mineral when it is delivered or shipped by the
5seller to the purchaser at a point outside Illinois so that the
6sale is exempt under the United States Constitution as a sale
7in interstate or foreign commerce.
8    (e) Nothing in this Section shall be construed to authorize
9a county to impose a tax upon the privilege of engaging in any
10business that under the Constitution of the United States may
11not be made the subject of taxation by this State.
12    (e-5) If a county imposes a tax under this Section, the
13county board may, by ordinance, discontinue or lower the rate
14of the tax. If the county board lowers the tax rate or
15discontinues the tax, a referendum must be held in accordance
16with subsection (a) of this Section in order to increase the
17rate of the tax or to reimpose the discontinued tax.
18    (f) Beginning April 1, 1998 and through December 31, 2013,
19the results of any election authorizing a proposition to impose
20a tax under this Section or effecting a change in the rate of
21tax, or any ordinance lowering the rate or discontinuing the
22tax, shall be certified by the county clerk and filed with the
23Illinois Department of Revenue either (i) on or before the
24first day of April, whereupon the Department shall proceed to
25administer and enforce the tax as of the first day of July next
26following the filing; or (ii) on or before the first day of

 

 

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1October, whereupon the Department shall proceed to administer
2and enforce the tax as of the first day of January next
3following the filing.
4    Beginning January 1, 2014, the results of any election
5authorizing a proposition to impose a tax under this Section or
6effecting an increase in the rate of tax, along with the
7ordinance adopted to impose the tax or increase the rate of the
8tax, or any ordinance adopted to lower the rate or discontinue
9the tax, shall be certified by the county clerk and filed with
10the Illinois Department of Revenue either (i) on or before the
11first day of May, whereupon the Department shall proceed to
12administer and enforce the tax as of the first day of July next
13following the adoption and filing; or (ii) on or before the
14first day of October, whereupon the Department shall proceed to
15administer and enforce the tax as of the first day of January
16next following the adoption and filing.
17    (g) When certifying the amount of a monthly disbursement to
18a county under this Section, the Department shall increase or
19decrease the amounts by an amount necessary to offset any
20miscalculation of previous disbursements. The offset amount
21shall be the amount erroneously disbursed within the previous 6
22months from the time a miscalculation is discovered.
23    (h) This Section may be cited as the "Special County
24Occupation Tax For Public Safety, Public Facilities, or
25Transportation Law".
26    (i) For purposes of this Section, "public safety" includes,

 

 

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1but is not limited to, crime prevention, detention, fire
2fighting, police, medical, ambulance, or other emergency
3services. The county may share tax proceeds received under this
4Section for public safety purposes, including proceeds
5received before August 4, 2009 (the effective date of Public
6Act 96-124), with any fire protection district located in the
7county. For the purposes of this Section, "transportation"
8includes, but is not limited to, the construction, maintenance,
9operation, and improvement of public highways, any other
10purpose for which a county may expend funds under the Illinois
11Highway Code, and passenger rail transportation. For the
12purposes of this Section, "public facilities purposes"
13includes, but is not limited to, the acquisition, development,
14construction, reconstruction, rehabilitation, improvement,
15financing, architectural planning, and installation of capital
16facilities consisting of buildings, structures, and durable
17equipment and for the acquisition and improvement of real
18property and interest in real property required, or expected to
19be required, in connection with the public facilities, for use
20by the county for the furnishing of governmental services to
21its citizens, including but not limited to museums and nursing
22homes.
23    (j) The Department may promulgate rules to implement Public
24Act 95-1002 only to the extent necessary to apply the existing
25rules for the Special County Retailers' Occupation Tax for
26Public Safety to this new purpose for public facilities.

 

 

10000HB3342sam003- 154 -LRB100 08528 JWD 41189 a

1(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
2eff. 7-28-16; 100-23, eff. 7-6-17.)
 
3    (55 ILCS 5/5-1007)  (from Ch. 34, par. 5-1007)
4    Sec. 5-1007. Home Rule County Service Occupation Tax Law.
5The corporate authorities of a home rule county may impose a
6tax upon all persons engaged, in such county, in the business
7of making sales of service at the same rate of tax imposed
8pursuant to Section 5-1006 of the selling price of all tangible
9personal property transferred by such servicemen either in the
10form of tangible personal property or in the form of real
11estate as an incident to a sale of service. If imposed, such
12tax shall only be imposed in 1/4% increments. On and after
13September 1, 1991, this additional tax may not be imposed on
14the sales of food for human consumption which is to be consumed
15off the premises where it is sold (other than alcoholic
16beverages, soft drinks and food which has been prepared for
17immediate consumption) and prescription and nonprescription
18medicines, drugs, medical appliances and insulin, urine
19testing materials, syringes and needles used by diabetics. The
20tax imposed by a home rule county pursuant to this Section and
21all civil penalties that may be assessed as an incident thereof
22shall be collected and enforced by the State Department of
23Revenue. The certificate of registration which is issued by the
24Department to a retailer under the Retailers' Occupation Tax
25Act or under the Service Occupation Tax Act shall permit such

 

 

10000HB3342sam003- 155 -LRB100 08528 JWD 41189 a

1registrant to engage in a business which is taxable under any
2ordinance or resolution enacted pursuant to this Section
3without registering separately with the Department under such
4ordinance or resolution or under this Section. The Department
5shall have full power to administer and enforce this Section;
6to collect all taxes and penalties due hereunder; to dispose of
7taxes and penalties so collected in the manner hereinafter
8provided; and to determine all rights to credit memoranda
9arising on account of the erroneous payment of tax or penalty
10hereunder. In the administration of, and compliance with, this
11Section the Department and persons who are subject to this
12Section shall have the same rights, remedies, privileges,
13immunities, powers and duties, and be subject to the same
14conditions, restrictions, limitations, penalties and
15definitions of terms, and employ the same modes of procedure,
16as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
17respect to all provisions therein other than the State rate of
18tax), 4 (except that the reference to the State shall be to the
19taxing county), 5, 7, 8 (except that the jurisdiction to which
20the tax shall be a debt to the extent indicated in that Section
218 shall be the taxing county), 9 (except as to the disposition
22of taxes and penalties collected, and except that the returned
23merchandise credit for this county tax may not be taken against
24any State tax), 10, 11, 12 (except the reference therein to
25Section 2b of the Retailers' Occupation Tax Act), 13 (except
26that any reference to the State shall mean the taxing county),

 

 

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1the first paragraph of Section 15, 16, 17, 18, 19 and 20 of the
2Service Occupation Tax Act and Section 3-7 of the Uniform
3Penalty and Interest Act, as fully as if those provisions were
4set forth herein.
5    No tax may be imposed by a home rule county pursuant to
6this Section unless such county also imposes a tax at the same
7rate pursuant to Section 5-1006.
8    Persons subject to any tax imposed pursuant to the
9authority granted in this Section may reimburse themselves for
10their serviceman's tax liability hereunder by separately
11stating such tax as an additional charge, which charge may be
12stated in combination, in a single amount, with State tax which
13servicemen are authorized to collect under the Service Use Tax
14Act, pursuant to such bracket schedules as the Department may
15prescribe.
16    Whenever the Department determines that a refund should be
17made under this Section to a claimant instead of issuing credit
18memorandum, the Department shall notify the State Comptroller,
19who shall cause the order to be drawn for the amount specified,
20and to the person named, in such notification from the
21Department. Such refund shall be paid by the State Treasurer
22out of the home rule county retailers' occupation tax fund.
23    The Department shall forthwith pay over to the State
24Treasurer, ex-officio, as trustee, all taxes and penalties
25collected hereunder.
26    As soon as possible after the first day of each month,

 

 

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1beginning January 1, 2011, upon certification of the Department
2of Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, to the STAR Bonds Revenue Fund the
4local sales tax increment, as defined in the Innovation
5Development and Economy Act, collected under this Section
6during the second preceding calendar month for sales within a
7STAR bond district.
8    After the monthly transfer to the STAR Bonds Revenue Fund,
9on or before the 25th day of each calendar month, the
10Department shall prepare and certify to the Comptroller the
11disbursement of stated sums of money to named counties, the
12counties to be those from which suppliers and servicemen have
13paid taxes or penalties hereunder to the Department during the
14second preceding calendar month. The amount to be paid to each
15county shall be the amount (not including credit memoranda)
16collected hereunder during the second preceding calendar month
17by the Department, and not including an amount equal to the
18amount of refunds made during the second preceding calendar
19month by the Department on behalf of such county, and not
20including any amounts that are transferred to the STAR Bonds
21Revenue Fund, less 1.5% 2% of the remainder, which the
22Department shall transfer into the Tax Compliance and
23Administration Fund. The Department, at the time of each
24monthly disbursement to the counties, shall prepare and certify
25to the State Comptroller the amount to be transferred into the
26Tax Compliance and Administration Fund under this Section.

 

 

10000HB3342sam003- 158 -LRB100 08528 JWD 41189 a

1Within 10 days after receipt, by the Comptroller, of the
2disbursement certification to the counties and the Tax
3Compliance and Administration Fund provided for in this Section
4to be given to the Comptroller by the Department, the
5Comptroller shall cause the orders to be drawn for the
6respective amounts in accordance with the directions contained
7in such certification.
8    In addition to the disbursement required by the preceding
9paragraph, an allocation shall be made in each year to each
10county which received more than $500,000 in disbursements under
11the preceding paragraph in the preceding calendar year. The
12allocation shall be in an amount equal to the average monthly
13distribution made to each such county under the preceding
14paragraph during the preceding calendar year (excluding the 2
15months of highest receipts). The distribution made in March of
16each year subsequent to the year in which an allocation was
17made pursuant to this paragraph and the preceding paragraph
18shall be reduced by the amount allocated and disbursed under
19this paragraph in the preceding calendar year. The Department
20shall prepare and certify to the Comptroller for disbursement
21the allocations made in accordance with this paragraph.
22    Nothing in this Section shall be construed to authorize a
23county to impose a tax upon the privilege of engaging in any
24business which under the Constitution of the United States may
25not be made the subject of taxation by this State.
26    An ordinance or resolution imposing or discontinuing a tax

 

 

10000HB3342sam003- 159 -LRB100 08528 JWD 41189 a

1hereunder or effecting a change in the rate thereof shall be
2adopted and a certified copy thereof filed with the Department
3on or before the first day of June, whereupon the Department
4shall proceed to administer and enforce this Section as of the
5first day of September next following such adoption and filing.
6Beginning January 1, 1992, an ordinance or resolution imposing
7or discontinuing the tax hereunder or effecting a change in the
8rate thereof shall be adopted and a certified copy thereof
9filed with the Department on or before the first day of July,
10whereupon the Department shall proceed to administer and
11enforce this Section as of the first day of October next
12following such adoption and filing. Beginning January 1, 1993,
13an ordinance or resolution imposing or discontinuing the tax
14hereunder or effecting a change in the rate thereof shall be
15adopted and a certified copy thereof filed with the Department
16on or before the first day of October, whereupon the Department
17shall proceed to administer and enforce this Section as of the
18first day of January next following such adoption and filing.
19Beginning April 1, 1998, an ordinance or resolution imposing or
20discontinuing the tax hereunder or effecting a change in the
21rate thereof shall either (i) be adopted and a certified copy
22thereof filed with the Department on or before the first day of
23April, whereupon the Department shall proceed to administer and
24enforce this Section as of the first day of July next following
25the adoption and filing; or (ii) be adopted and a certified
26copy thereof filed with the Department on or before the first

 

 

10000HB3342sam003- 160 -LRB100 08528 JWD 41189 a

1day of October, whereupon the Department shall proceed to
2administer and enforce this Section as of the first day of
3January next following the adoption and filing.
4    This Section shall be known and may be cited as the Home
5Rule County Service Occupation Tax Law.
6(Source: P.A. 100-23, eff. 7-6-17.)
 
7    Section 20-15. The Illinois Municipal Code is amended by
8changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,
98-11-1.7, and 8-11-5 as follows:
 
10    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)
11    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
12Act. The corporate authorities of a home rule municipality may
13impose a tax upon all persons engaged in the business of
14selling tangible personal property, other than an item of
15tangible personal property titled or registered with an agency
16of this State's government, at retail in the municipality on
17the gross receipts from these sales made in the course of such
18business. If imposed, the tax shall only be imposed in 1/4%
19increments. On and after September 1, 1991, this additional tax
20may not be imposed on the sales of food for human consumption
21that is to be consumed off the premises where it is sold (other
22than alcoholic beverages, soft drinks and food that has been
23prepared for immediate consumption) and prescription and
24nonprescription medicines, drugs, medical appliances and

 

 

10000HB3342sam003- 161 -LRB100 08528 JWD 41189 a

1insulin, urine testing materials, syringes and needles used by
2diabetics. The tax imposed by a home rule municipality under
3this Section and all civil penalties that may be assessed as an
4incident of the tax shall be collected and enforced by the
5State Department of Revenue. The certificate of registration
6that is issued by the Department to a retailer under the
7Retailers' Occupation Tax Act shall permit the retailer to
8engage in a business that is taxable under any ordinance or
9resolution enacted pursuant to this Section without
10registering separately with the Department under such
11ordinance or resolution or under this Section. The Department
12shall have full power to administer and enforce this Section;
13to collect all taxes and penalties due hereunder; to dispose of
14taxes and penalties so collected in the manner hereinafter
15provided; and to determine all rights to credit memoranda
16arising on account of the erroneous payment of tax or penalty
17hereunder. In the administration of, and compliance with, this
18Section the Department and persons who are subject to this
19Section shall have the same rights, remedies, privileges,
20immunities, powers and duties, and be subject to the same
21conditions, restrictions, limitations, penalties and
22definitions of terms, and employ the same modes of procedure,
23as are prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k,
241m, 1n, 2 through 2-65 (in respect to all provisions therein
25other than the State rate of tax), 2c, 3 (except as to the
26disposition of taxes and penalties collected), 4, 5, 5a, 5b,

 

 

10000HB3342sam003- 162 -LRB100 08528 JWD 41189 a

15c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
29, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
3Section 3-7 of the Uniform Penalty and Interest Act, as fully
4as if those provisions were set forth herein.
5    No tax may be imposed by a home rule municipality under
6this Section unless the municipality also imposes a tax at the
7same rate under Section 8-11-5 of this Act.
8    Persons subject to any tax imposed under the authority
9granted in this Section may reimburse themselves for their
10seller's tax liability hereunder by separately stating that tax
11as an additional charge, which charge may be stated in
12combination, in a single amount, with State tax which sellers
13are required to collect under the Use Tax Act, pursuant to such
14bracket schedules as the Department may prescribe.
15    Whenever the Department determines that a refund should be
16made under this Section to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the order to be drawn for the
19amount specified and to the person named in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the home rule municipal retailers' occupation
22tax fund.
23    The Department shall immediately pay over to the State
24Treasurer, ex officio, as trustee, all taxes and penalties
25collected hereunder.
26    As soon as possible after the first day of each month,

 

 

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1beginning January 1, 2011, upon certification of the Department
2of Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, to the STAR Bonds Revenue Fund the
4local sales tax increment, as defined in the Innovation
5Development and Economy Act, collected under this Section
6during the second preceding calendar month for sales within a
7STAR bond district.
8    After the monthly transfer to the STAR Bonds Revenue Fund,
9on or before the 25th day of each calendar month, the
10Department shall prepare and certify to the Comptroller the
11disbursement of stated sums of money to named municipalities,
12the municipalities to be those from which retailers have paid
13taxes or penalties hereunder to the Department during the
14second preceding calendar month. The amount to be paid to each
15municipality shall be the amount (not including credit
16memoranda) collected hereunder during the second preceding
17calendar month by the Department plus an amount the Department
18determines is necessary to offset any amounts that were
19erroneously paid to a different taxing body, and not including
20an amount equal to the amount of refunds made during the second
21preceding calendar month by the Department on behalf of such
22municipality, and not including any amount that the Department
23determines is necessary to offset any amounts that were payable
24to a different taxing body but were erroneously paid to the
25municipality, and not including any amounts that are
26transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the

 

 

10000HB3342sam003- 164 -LRB100 08528 JWD 41189 a

1remainder, which the Department shall transfer into the Tax
2Compliance and Administration Fund. The Department, at the time
3of each monthly disbursement to the municipalities, shall
4prepare and certify to the State Comptroller the amount to be
5transferred into the Tax Compliance and Administration Fund
6under this Section. Within 10 days after receipt by the
7Comptroller of the disbursement certification to the
8municipalities and the Tax Compliance and Administration Fund
9provided for in this Section to be given to the Comptroller by
10the Department, the Comptroller shall cause the orders to be
11drawn for the respective amounts in accordance with the
12directions contained in the certification.
13    In addition to the disbursement required by the preceding
14paragraph and in order to mitigate delays caused by
15distribution procedures, an allocation shall, if requested, be
16made within 10 days after January 14, 1991, and in November of
171991 and each year thereafter, to each municipality that
18received more than $500,000 during the preceding fiscal year,
19(July 1 through June 30) whether collected by the municipality
20or disbursed by the Department as required by this Section.
21Within 10 days after January 14, 1991, participating
22municipalities shall notify the Department in writing of their
23intent to participate. In addition, for the initial
24distribution, participating municipalities shall certify to
25the Department the amounts collected by the municipality for
26each month under its home rule occupation and service

 

 

10000HB3342sam003- 165 -LRB100 08528 JWD 41189 a

1occupation tax during the period July 1, 1989 through June 30,
21990. The allocation within 10 days after January 14, 1991,
3shall be in an amount equal to the monthly average of these
4amounts, excluding the 2 months of highest receipts. The
5monthly average for the period of July 1, 1990 through June 30,
61991 will be determined as follows: the amounts collected by
7the municipality under its home rule occupation and service
8occupation tax during the period of July 1, 1990 through
9September 30, 1990, plus amounts collected by the Department
10and paid to such municipality through June 30, 1991, excluding
11the 2 months of highest receipts. The monthly average for each
12subsequent period of July 1 through June 30 shall be an amount
13equal to the monthly distribution made to each such
14municipality under the preceding paragraph during this period,
15excluding the 2 months of highest receipts. The distribution
16made in November 1991 and each year thereafter under this
17paragraph and the preceding paragraph shall be reduced by the
18amount allocated and disbursed under this paragraph in the
19preceding period of July 1 through June 30. The Department
20shall prepare and certify to the Comptroller for disbursement
21the allocations made in accordance with this paragraph.
22    For the purpose of determining the local governmental unit
23whose tax is applicable, a retail sale by a producer of coal or
24other mineral mined in Illinois is a sale at retail at the
25place where the coal or other mineral mined in Illinois is
26extracted from the earth. This paragraph does not apply to coal

 

 

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1or other mineral when it is delivered or shipped by the seller
2to the purchaser at a point outside Illinois so that the sale
3is exempt under the United States Constitution as a sale in
4interstate or foreign commerce.
5    Nothing in this Section shall be construed to authorize a
6municipality to impose a tax upon the privilege of engaging in
7any business which under the Constitution of the United States
8may not be made the subject of taxation by this State.
9    An ordinance or resolution imposing or discontinuing a tax
10hereunder or effecting a change in the rate thereof shall be
11adopted and a certified copy thereof filed with the Department
12on or before the first day of June, whereupon the Department
13shall proceed to administer and enforce this Section as of the
14first day of September next following the adoption and filing.
15Beginning January 1, 1992, an ordinance or resolution imposing
16or discontinuing the tax hereunder or effecting a change in the
17rate thereof shall be adopted and a certified copy thereof
18filed with the Department on or before the first day of July,
19whereupon the Department shall proceed to administer and
20enforce this Section as of the first day of October next
21following such adoption and filing. Beginning January 1, 1993,
22an ordinance or resolution imposing or discontinuing the tax
23hereunder or effecting a change in the rate thereof shall be
24adopted and a certified copy thereof filed with the Department
25on or before the first day of October, whereupon the Department
26shall proceed to administer and enforce this Section as of the

 

 

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1first day of January next following the adoption and filing.
2However, a municipality located in a county with a population
3in excess of 3,000,000 that elected to become a home rule unit
4at the general primary election in 1994 may adopt an ordinance
5or resolution imposing the tax under this Section and file a
6certified copy of the ordinance or resolution with the
7Department on or before July 1, 1994. The Department shall then
8proceed to administer and enforce this Section as of October 1,
91994. Beginning April 1, 1998, an ordinance or resolution
10imposing or discontinuing the tax hereunder or effecting a
11change in the rate thereof shall either (i) be adopted and a
12certified copy thereof filed with the Department on or before
13the first day of April, whereupon the Department shall proceed
14to administer and enforce this Section as of the first day of
15July next following the adoption and filing; or (ii) be adopted
16and a certified copy thereof filed with the Department on or
17before the first day of October, whereupon the Department shall
18proceed to administer and enforce this Section as of the first
19day of January next following the adoption and filing.
20    When certifying the amount of a monthly disbursement to a
21municipality under this Section, the Department shall increase
22or decrease the amount by an amount necessary to offset any
23misallocation of previous disbursements. The offset amount
24shall be the amount erroneously disbursed within the previous 6
25months from the time a misallocation is discovered.
26    Any unobligated balance remaining in the Municipal

 

 

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1Retailers' Occupation Tax Fund on December 31, 1989, which fund
2was abolished by Public Act 85-1135, and all receipts of
3municipal tax as a result of audits of liability periods prior
4to January 1, 1990, shall be paid into the Local Government Tax
5Fund for distribution as provided by this Section prior to the
6enactment of Public Act 85-1135. All receipts of municipal tax
7as a result of an assessment not arising from an audit, for
8liability periods prior to January 1, 1990, shall be paid into
9the Local Government Tax Fund for distribution before July 1,
101990, as provided by this Section prior to the enactment of
11Public Act 85-1135; and on and after July 1, 1990, all such
12receipts shall be distributed as provided in Section 6z-18 of
13the State Finance Act.
14    As used in this Section, "municipal" and "municipality"
15means a city, village or incorporated town, including an
16incorporated town that has superseded a civil township.
17    This Section shall be known and may be cited as the Home
18Rule Municipal Retailers' Occupation Tax Act.
19(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
 
20    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
21    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
22Occupation Tax Act. The corporate authorities of a non-home
23rule municipality may impose a tax upon all persons engaged in
24the business of selling tangible personal property, other than
25on an item of tangible personal property which is titled and

 

 

10000HB3342sam003- 169 -LRB100 08528 JWD 41189 a

1registered by an agency of this State's Government, at retail
2in the municipality for expenditure on public infrastructure or
3for property tax relief or both as defined in Section 8-11-1.2
4if approved by referendum as provided in Section 8-11-1.1, of
5the gross receipts from such sales made in the course of such
6business. If the tax is approved by referendum on or after July
714, 2010 (the effective date of Public Act 96-1057), the
8corporate authorities of a non-home rule municipality may,
9until December 31, 2020, use the proceeds of the tax for
10expenditure on municipal operations, in addition to or in lieu
11of any expenditure on public infrastructure or for property tax
12relief. The tax imposed may not be more than 1% and may be
13imposed only in 1/4% increments. The tax may not be imposed on
14the sale of food for human consumption that is to be consumed
15off the premises where it is sold (other than alcoholic
16beverages, soft drinks, and food that has been prepared for
17immediate consumption) and prescription and nonprescription
18medicines, drugs, medical appliances, and insulin, urine
19testing materials, syringes, and needles used by diabetics. The
20tax imposed by a municipality pursuant to this Section and all
21civil penalties that may be assessed as an incident thereof
22shall be collected and enforced by the State Department of
23Revenue. The certificate of registration which is issued by the
24Department to a retailer under the Retailers' Occupation Tax
25Act shall permit such retailer to engage in a business which is
26taxable under any ordinance or resolution enacted pursuant to

 

 

10000HB3342sam003- 170 -LRB100 08528 JWD 41189 a

1this Section without registering separately with the
2Department under such ordinance or resolution or under this
3Section. The Department shall have full power to administer and
4enforce this Section; to collect all taxes and penalties due
5hereunder; to dispose of taxes and penalties so collected in
6the manner hereinafter provided, and to determine all rights to
7credit memoranda, arising on account of the erroneous payment
8of tax or penalty hereunder. In the administration of, and
9compliance with, this Section, the Department and persons who
10are subject to this Section shall have the same rights,
11remedies, privileges, immunities, powers and duties, and be
12subject to the same conditions, restrictions, limitations,
13penalties and definitions of terms, and employ the same modes
14of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
151e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
16therein other than the State rate of tax), 2c, 3 (except as to
17the disposition of taxes and penalties collected), 4, 5, 5a,
185b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
197, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
20and Section 3-7 of the Uniform Penalty and Interest Act as
21fully as if those provisions were set forth herein.
22    No municipality may impose a tax under this Section unless
23the municipality also imposes a tax at the same rate under
24Section 8-11-1.4 of this Code.
25    Persons subject to any tax imposed pursuant to the
26authority granted in this Section may reimburse themselves for

 

 

10000HB3342sam003- 171 -LRB100 08528 JWD 41189 a

1their seller's tax liability hereunder by separately stating
2such tax as an additional charge, which charge may be stated in
3combination, in a single amount, with State tax which sellers
4are required to collect under the Use Tax Act, pursuant to such
5bracket schedules as the Department may prescribe.
6    Whenever the Department determines that a refund should be
7made under this Section to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the order to be drawn for the
10amount specified, and to the person named, in such notification
11from the Department. Such refund shall be paid by the State
12Treasurer out of the non-home rule municipal retailers'
13occupation tax fund.
14    The Department shall forthwith pay over to the State
15Treasurer, ex officio, as trustee, all taxes and penalties
16collected hereunder.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the Department
19of Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the
21local sales tax increment, as defined in the Innovation
22Development and Economy Act, collected under this Section
23during the second preceding calendar month for sales within a
24STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

10000HB3342sam003- 172 -LRB100 08528 JWD 41189 a

1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities,
3the municipalities to be those from which retailers have paid
4taxes or penalties hereunder to the Department during the
5second preceding calendar month. The amount to be paid to each
6municipality shall be the amount (not including credit
7memoranda) collected hereunder during the second preceding
8calendar month by the Department plus an amount the Department
9determines is necessary to offset any amounts which were
10erroneously paid to a different taxing body, and not including
11an amount equal to the amount of refunds made during the second
12preceding calendar month by the Department on behalf of such
13municipality, and not including any amount which the Department
14determines is necessary to offset any amounts which were
15payable to a different taxing body but were erroneously paid to
16the municipality, and not including any amounts that are
17transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
18remainder, which the Department shall transfer into the Tax
19Compliance and Administration Fund. The Department, at the time
20of each monthly disbursement to the municipalities, shall
21prepare and certify to the State Comptroller the amount to be
22transferred into the Tax Compliance and Administration Fund
23under this Section. Within 10 days after receipt, by the
24Comptroller, of the disbursement certification to the
25municipalities and the Tax Compliance and Administration Fund
26provided for in this Section to be given to the Comptroller by

 

 

10000HB3342sam003- 173 -LRB100 08528 JWD 41189 a

1the Department, the Comptroller shall cause the orders to be
2drawn for the respective amounts in accordance with the
3directions contained in such certification.
4    For the purpose of determining the local governmental unit
5whose tax is applicable, a retail sale, by a producer of coal
6or other mineral mined in Illinois, is a sale at retail at the
7place where the coal or other mineral mined in Illinois is
8extracted from the earth. This paragraph does not apply to coal
9or other mineral when it is delivered or shipped by the seller
10to the purchaser at a point outside Illinois so that the sale
11is exempt under the Federal Constitution as a sale in
12interstate or foreign commerce.
13    Nothing in this Section shall be construed to authorize a
14municipality to impose a tax upon the privilege of engaging in
15any business which under the constitution of the United States
16may not be made the subject of taxation by this State.
17    When certifying the amount of a monthly disbursement to a
18municipality under this Section, the Department shall increase
19or decrease such amount by an amount necessary to offset any
20misallocation of previous disbursements. The offset amount
21shall be the amount erroneously disbursed within the previous 6
22months from the time a misallocation is discovered.
23    The Department of Revenue shall implement this amendatory
24Act of the 91st General Assembly so as to collect the tax on
25and after January 1, 2002.
26    As used in this Section, "municipal" and "municipality"

 

 

10000HB3342sam003- 174 -LRB100 08528 JWD 41189 a

1means a city, village or incorporated town, including an
2incorporated town which has superseded a civil township.
3    This Section shall be known and may be cited as the
4"Non-Home Rule Municipal Retailers' Occupation Tax Act".
5(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
 
6    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)
7    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
8Tax Act. The corporate authorities of a non-home rule
9municipality may impose a tax upon all persons engaged, in such
10municipality, in the business of making sales of service for
11expenditure on public infrastructure or for property tax relief
12or both as defined in Section 8-11-1.2 if approved by
13referendum as provided in Section 8-11-1.1, of the selling
14price of all tangible personal property transferred by such
15servicemen either in the form of tangible personal property or
16in the form of real estate as an incident to a sale of service.
17If the tax is approved by referendum on or after July 14, 2010
18(the effective date of Public Act 96-1057), the corporate
19authorities of a non-home rule municipality may, until December
2031, 2020, use the proceeds of the tax for expenditure on
21municipal operations, in addition to or in lieu of any
22expenditure on public infrastructure or for property tax
23relief. The tax imposed may not be more than 1% and may be
24imposed only in 1/4% increments. The tax may not be imposed on
25the sale of food for human consumption that is to be consumed

 

 

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1off the premises where it is sold (other than alcoholic
2beverages, soft drinks, and food that has been prepared for
3immediate consumption) and prescription and nonprescription
4medicines, drugs, medical appliances, and insulin, urine
5testing materials, syringes, and needles used by diabetics. The
6tax imposed by a municipality pursuant to this Section and all
7civil penalties that may be assessed as an incident thereof
8shall be collected and enforced by the State Department of
9Revenue. The certificate of registration which is issued by the
10Department to a retailer under the Retailers' Occupation Tax
11Act or under the Service Occupation Tax Act shall permit such
12registrant to engage in a business which is taxable under any
13ordinance or resolution enacted pursuant to this Section
14without registering separately with the Department under such
15ordinance or resolution or under this Section. The Department
16shall have full power to administer and enforce this Section;
17to collect all taxes and penalties due hereunder; to dispose of
18taxes and penalties so collected in the manner hereinafter
19provided, and to determine all rights to credit memoranda
20arising on account of the erroneous payment of tax or penalty
21hereunder. In the administration of, and compliance with, this
22Section the Department and persons who are subject to this
23Section shall have the same rights, remedies, privileges,
24immunities, powers and duties, and be subject to the same
25conditions, restrictions, limitations, penalties and
26definitions of terms, and employ the same modes of procedure,

 

 

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1as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
2respect to all provisions therein other than the State rate of
3tax), 4 (except that the reference to the State shall be to the
4taxing municipality), 5, 7, 8 (except that the jurisdiction to
5which the tax shall be a debt to the extent indicated in that
6Section 8 shall be the taxing municipality), 9 (except as to
7the disposition of taxes and penalties collected, and except
8that the returned merchandise credit for this municipal tax may
9not be taken against any State tax), 10, 11, 12 (except the
10reference therein to Section 2b of the Retailers' Occupation
11Tax Act), 13 (except that any reference to the State shall mean
12the taxing municipality), the first paragraph of Section 15,
1316, 17, 18, 19 and 20 of the Service Occupation Tax Act and
14Section 3-7 of the Uniform Penalty and Interest Act, as fully
15as if those provisions were set forth herein.
16    No municipality may impose a tax under this Section unless
17the municipality also imposes a tax at the same rate under
18Section 8-11-1.3 of this Code.
19    Persons subject to any tax imposed pursuant to the
20authority granted in this Section may reimburse themselves for
21their serviceman's tax liability hereunder by separately
22stating such tax as an additional charge, which charge may be
23stated in combination, in a single amount, with State tax which
24servicemen are authorized to collect under the Service Use Tax
25Act, pursuant to such bracket schedules as the Department may
26prescribe.

 

 

10000HB3342sam003- 177 -LRB100 08528 JWD 41189 a

1    Whenever the Department determines that a refund should be
2made under this Section to a claimant instead of issuing credit
3memorandum, the Department shall notify the State Comptroller,
4who shall cause the order to be drawn for the amount specified,
5and to the person named, in such notification from the
6Department. Such refund shall be paid by the State Treasurer
7out of the municipal retailers' occupation tax fund.
8    The Department shall forthwith pay over to the State
9Treasurer, ex officio, as trustee, all taxes and penalties
10collected hereunder.
11    As soon as possible after the first day of each month,
12beginning January 1, 2011, upon certification of the Department
13of Revenue, the Comptroller shall order transferred, and the
14Treasurer shall transfer, to the STAR Bonds Revenue Fund the
15local sales tax increment, as defined in the Innovation
16Development and Economy Act, collected under this Section
17during the second preceding calendar month for sales within a
18STAR bond district.
19    After the monthly transfer to the STAR Bonds Revenue Fund,
20on or before the 25th day of each calendar month, the
21Department shall prepare and certify to the Comptroller the
22disbursement of stated sums of money to named municipalities,
23the municipalities to be those from which suppliers and
24servicemen have paid taxes or penalties hereunder to the
25Department during the second preceding calendar month. The
26amount to be paid to each municipality shall be the amount (not

 

 

10000HB3342sam003- 178 -LRB100 08528 JWD 41189 a

1including credit memoranda) collected hereunder during the
2second preceding calendar month by the Department, and not
3including an amount equal to the amount of refunds made during
4the second preceding calendar month by the Department on behalf
5of such municipality, and not including any amounts that are
6transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
7remainder, which the Department shall transfer into the Tax
8Compliance and Administration Fund. The Department, at the time
9of each monthly disbursement to the municipalities, shall
10prepare and certify to the State Comptroller the amount to be
11transferred into the Tax Compliance and Administration Fund
12under this Section. Within 10 days after receipt, by the
13Comptroller, of the disbursement certification to the
14municipalities, the General Revenue Fund, and the Tax
15Compliance and Administration Fund provided for in this Section
16to be given to the Comptroller by the Department, the
17Comptroller shall cause the orders to be drawn for the
18respective amounts in accordance with the directions contained
19in such certification.
20    The Department of Revenue shall implement this amendatory
21Act of the 91st General Assembly so as to collect the tax on
22and after January 1, 2002.
23    Nothing in this Section shall be construed to authorize a
24municipality to impose a tax upon the privilege of engaging in
25any business which under the constitution of the United States
26may not be made the subject of taxation by this State.

 

 

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1    As used in this Section, "municipal" or "municipality"
2means or refers to a city, village or incorporated town,
3including an incorporated town which has superseded a civil
4township.
5    This Section shall be known and may be cited as the
6"Non-Home Rule Municipal Service Occupation Tax Act".
7(Source: P.A. 100-23, eff. 7-6-17.)
 
8    (65 ILCS 5/8-11-1.6)
9    Sec. 8-11-1.6. Non-home rule municipal retailers
10occupation tax; municipalities between 20,000 and 25,000. The
11corporate authorities of a non-home rule municipality with a
12population of more than 20,000 but less than 25,000 that has,
13prior to January 1, 1987, established a Redevelopment Project
14Area that has been certified as a State Sales Tax Boundary and
15has issued bonds or otherwise incurred indebtedness to pay for
16costs in excess of $5,000,000, which is secured in part by a
17tax increment allocation fund, in accordance with the
18provisions of Division 11-74.4 of this Code may, by passage of
19an ordinance, impose a tax upon all persons engaged in the
20business of selling tangible personal property, other than on
21an item of tangible personal property that is titled and
22registered by an agency of this State's Government, at retail
23in the municipality. This tax may not be imposed on the sales
24of food for human consumption that is to be consumed off the
25premises where it is sold (other than alcoholic beverages, soft

 

 

10000HB3342sam003- 180 -LRB100 08528 JWD 41189 a

1drinks, and food that has been prepared for immediate
2consumption) and prescription and nonprescription medicines,
3drugs, medical appliances and insulin, urine testing
4materials, syringes, and needles used by diabetics. If imposed,
5the tax shall only be imposed in .25% increments of the gross
6receipts from such sales made in the course of business. Any
7tax imposed by a municipality under this Section and all civil
8penalties that may be assessed as an incident thereof shall be
9collected and enforced by the State Department of Revenue. An
10ordinance imposing a tax hereunder or effecting a change in the
11rate thereof shall be adopted and a certified copy thereof
12filed with the Department on or before the first day of
13October, whereupon the Department shall proceed to administer
14and enforce this Section as of the first day of January next
15following such adoption and filing. The certificate of
16registration that is issued by the Department to a retailer
17under the Retailers' Occupation Tax Act shall permit the
18retailer to engage in a business that is taxable under any
19ordinance or resolution enacted under this Section without
20registering separately with the Department under the ordinance
21or resolution or under this Section. The Department shall have
22full power to administer and enforce this Section, to collect
23all taxes and penalties due hereunder, to dispose of taxes and
24penalties so collected in the manner hereinafter provided, and
25to determine all rights to credit memoranda, arising on account
26of the erroneous payment of tax or penalty hereunder. In the

 

 

10000HB3342sam003- 181 -LRB100 08528 JWD 41189 a

1administration of, and compliance with this Section, the
2Department and persons who are subject to this Section shall
3have the same rights, remedies, privileges, immunities,
4powers, and duties, and be subject to the same conditions,
5restrictions, limitations, penalties, and definitions of
6terms, and employ the same modes of procedure, as are
7prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2
8through 2-65 (in respect to all provisions therein other than
9the State rate of tax), 2c, 3 (except as to the disposition of
10taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
115g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12
12and 13 of the Retailers' Occupation Tax Act and Section 3-7 of
13the Uniform Penalty and Interest Act as fully as if those
14provisions were set forth herein.
15    A tax may not be imposed by a municipality under this
16Section unless the municipality also imposes a tax at the same
17rate under Section 8-11-1.7 of this Act.
18    Persons subject to any tax imposed under the authority
19granted in this Section, may reimburse themselves for their
20seller's tax liability hereunder by separately stating the tax
21as an additional charge, which charge may be stated in
22combination, in a single amount, with State tax which sellers
23are required to collect under the Use Tax Act, pursuant to such
24bracket schedules as the Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this Section to a claimant, instead of issuing a

 

 

10000HB3342sam003- 182 -LRB100 08528 JWD 41189 a

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the order to be drawn for the
3amount specified, and to the person named in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the Non-Home Rule Municipal Retailers'
6Occupation Tax Fund, which is hereby created.
7    The Department shall forthwith pay over to the State
8Treasurer, ex officio, as trustee, all taxes and penalties
9collected hereunder.
10    As soon as possible after the first day of each month,
11beginning January 1, 2011, upon certification of the Department
12of Revenue, the Comptroller shall order transferred, and the
13Treasurer shall transfer, to the STAR Bonds Revenue Fund the
14local sales tax increment, as defined in the Innovation
15Development and Economy Act, collected under this Section
16during the second preceding calendar month for sales within a
17STAR bond district.
18    After the monthly transfer to the STAR Bonds Revenue Fund,
19on or before the 25th day of each calendar month, the
20Department shall prepare and certify to the Comptroller the
21disbursement of stated sums of money to named municipalities,
22the municipalities to be those from which retailers have paid
23taxes or penalties hereunder to the Department during the
24second preceding calendar month. The amount to be paid to each
25municipality shall be the amount (not including credit
26memoranda) collected hereunder during the second preceding

 

 

10000HB3342sam003- 183 -LRB100 08528 JWD 41189 a

1calendar month by the Department plus an amount the Department
2determines is necessary to offset any amounts that were
3erroneously paid to a different taxing body, and not including
4an amount equal to the amount of refunds made during the second
5preceding calendar month by the Department on behalf of the
6municipality, and not including any amount that the Department
7determines is necessary to offset any amounts that were payable
8to a different taxing body but were erroneously paid to the
9municipality, and not including any amounts that are
10transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
11remainder, which the Department shall transfer into the Tax
12Compliance and Administration Fund. The Department, at the time
13of each monthly disbursement to the municipalities, shall
14prepare and certify to the State Comptroller the amount to be
15transferred into the Tax Compliance and Administration Fund
16under this Section. Within 10 days after receipt by the
17Comptroller of the disbursement certification to the
18municipalities and the Tax Compliance and Administration Fund
19provided for in this Section to be given to the Comptroller by
20the Department, the Comptroller shall cause the orders to be
21drawn for the respective amounts in accordance with the
22directions contained in the certification.
23    For the purpose of determining the local governmental unit
24whose tax is applicable, a retail sale by a producer of coal or
25other mineral mined in Illinois is a sale at retail at the
26place where the coal or other mineral mined in Illinois is

 

 

10000HB3342sam003- 184 -LRB100 08528 JWD 41189 a

1extracted from the earth. This paragraph does not apply to coal
2or other mineral when it is delivered or shipped by the seller
3to the purchaser at a point outside Illinois so that the sale
4is exempt under the federal Constitution as a sale in
5interstate or foreign commerce.
6    Nothing in this Section shall be construed to authorize a
7municipality to impose a tax upon the privilege of engaging in
8any business which under the constitution of the United States
9may not be made the subject of taxation by this State.
10    When certifying the amount of a monthly disbursement to a
11municipality under this Section, the Department shall increase
12or decrease the amount by an amount necessary to offset any
13misallocation of previous disbursements. The offset amount
14shall be the amount erroneously disbursed within the previous 6
15months from the time a misallocation is discovered.
16    As used in this Section, "municipal" and "municipality"
17means a city, village, or incorporated town, including an
18incorporated town that has superseded a civil township.
19(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16;
20100-23, eff. 7-6-17; revised 10-3-17.)
 
21    (65 ILCS 5/8-11-1.7)
22    Sec. 8-11-1.7. Non-home rule municipal service occupation
23tax; municipalities between 20,000 and 25,000. The corporate
24authorities of a non-home rule municipality with a population
25of more than 20,000 but less than 25,000 as determined by the

 

 

10000HB3342sam003- 185 -LRB100 08528 JWD 41189 a

1last preceding decennial census that has, prior to January 1,
21987, established a Redevelopment Project Area that has been
3certified as a State Sales Tax Boundary and has issued bonds or
4otherwise incurred indebtedness to pay for costs in excess of
5$5,000,000, which is secured in part by a tax increment
6allocation fund, in accordance with the provisions of Division
711-74.4 of this Code may, by passage of an ordinance, impose a
8tax upon all persons engaged in the municipality in the
9business of making sales of service. If imposed, the tax shall
10only be imposed in .25% increments of the selling price of all
11tangible personal property transferred by such servicemen
12either in the form of tangible personal property or in the form
13of real estate as an incident to a sale of service. This tax
14may not be imposed on the sales of food for human consumption
15that is to be consumed off the premises where it is sold (other
16than alcoholic beverages, soft drinks, and food that has been
17prepared for immediate consumption) and prescription and
18nonprescription medicines, drugs, medical appliances and
19insulin, urine testing materials, syringes, and needles used by
20diabetics. The tax imposed by a municipality under this Section
21Sec. and all civil penalties that may be assessed as an
22incident thereof shall be collected and enforced by the State
23Department of Revenue. An ordinance imposing a tax hereunder or
24effecting a change in the rate thereof shall be adopted and a
25certified copy thereof filed with the Department on or before
26the first day of October, whereupon the Department shall

 

 

10000HB3342sam003- 186 -LRB100 08528 JWD 41189 a

1proceed to administer and enforce this Section as of the first
2day of January next following such adoption and filing. The
3certificate of registration that is issued by the Department to
4a retailer under the Retailers' Occupation Tax Act or under the
5Service Occupation Tax Act shall permit the registrant to
6engage in a business that is taxable under any ordinance or
7resolution enacted under this Section without registering
8separately with the Department under the ordinance or
9resolution or under this Section. The Department shall have
10full power to administer and enforce this Section, to collect
11all taxes and penalties due hereunder, to dispose of taxes and
12penalties so collected in a manner hereinafter provided, and to
13determine all rights to credit memoranda arising on account of
14the erroneous payment of tax or penalty hereunder. In the
15administration of and compliance with this Section, the
16Department and persons who are subject to this Section shall
17have the same rights, remedies, privileges, immunities,
18powers, and duties, and be subject to the same conditions,
19restrictions, limitations, penalties and definitions of terms,
20and employ the same modes of procedure, as are prescribed in
21Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
22provisions therein other than the State rate of tax), 4 (except
23that the reference to the State shall be to the taxing
24municipality), 5, 7, 8 (except that the jurisdiction to which
25the tax shall be a debt to the extent indicated in that Section
268 shall be the taxing municipality), 9 (except as to the

 

 

10000HB3342sam003- 187 -LRB100 08528 JWD 41189 a

1disposition of taxes and penalties collected, and except that
2the returned merchandise credit for this municipal tax may not
3be taken against any State tax), 10, 11, 12, (except the
4reference therein to Section 2b of the Retailers' Occupation
5Tax Act), 13 (except that any reference to the State shall mean
6the taxing municipality), the first paragraph of Sections 15,
716, 17, 18, 19, and 20 of the Service Occupation Tax Act and
8Section 3-7 of the Uniform Penalty and Interest Act, as fully
9as if those provisions were set forth herein.
10    A tax may not be imposed by a municipality under this
11Section unless the municipality also imposes a tax at the same
12rate under Section 8-11-1.6 of this Act.
13    Person subject to any tax imposed under the authority
14granted in this Section may reimburse themselves for their
15servicemen's tax liability hereunder by separately stating the
16tax as an additional charge, which charge may be stated in
17combination, in a single amount, with State tax that servicemen
18are authorized to collect under the Service Use Tax Act, under
19such bracket schedules as the Department may prescribe.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant instead of issuing credit
22memorandum, the Department shall notify the State Comptroller,
23who shall cause the order to be drawn for the amount specified,
24and to the person named, in such notification from the
25Department. The refund shall be paid by the State Treasurer out
26of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.

 

 

10000HB3342sam003- 188 -LRB100 08528 JWD 41189 a

1    The Department shall forthwith pay over to the State
2Treasurer, ex officio, as trustee, all taxes and penalties
3collected hereunder.
4    As soon as possible after the first day of each month,
5beginning January 1, 2011, upon certification of the Department
6of Revenue, the Comptroller shall order transferred, and the
7Treasurer shall transfer, to the STAR Bonds Revenue Fund the
8local sales tax increment, as defined in the Innovation
9Development and Economy Act, collected under this Section
10during the second preceding calendar month for sales within a
11STAR bond district.
12    After the monthly transfer to the STAR Bonds Revenue Fund,
13on or before the 25th day of each calendar month, the
14Department shall prepare and certify to the Comptroller the
15disbursement of stated sums of money to named municipalities,
16the municipalities to be those from which suppliers and
17servicemen have paid taxes or penalties hereunder to the
18Department during the second preceding calendar month. The
19amount to be paid to each municipality shall be the amount (not
20including credit memoranda) collected hereunder during the
21second preceding calendar month by the Department, and not
22including an amount equal to the amount of refunds made during
23the second preceding calendar month by the Department on behalf
24of such municipality, and not including any amounts that are
25transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
26remainder, which the Department shall transfer into the Tax

 

 

10000HB3342sam003- 189 -LRB100 08528 JWD 41189 a

1Compliance and Administration Fund. The Department, at the time
2of each monthly disbursement to the municipalities, shall
3prepare and certify to the State Comptroller the amount to be
4transferred into the Tax Compliance and Administration Fund
5under this Section. Within 10 days after receipt by the
6Comptroller of the disbursement certification to the
7municipalities, the Tax Compliance and Administration Fund,
8and the General Revenue Fund, provided for in this Section to
9be given to the Comptroller by the Department, the Comptroller
10shall cause the orders to be drawn for the respective amounts
11in accordance with the directions contained in the
12certification.
13    When certifying the amount of a monthly disbursement to a
14municipality under this Section, the Department shall increase
15or decrease the amount by an amount necessary to offset any
16misallocation of previous disbursements. The offset amount
17shall be the amount erroneously disbursed within the previous 6
18months from the time a misallocation is discovered.
19    Nothing in this Section shall be construed to authorize a
20municipality to impose a tax upon the privilege of engaging in
21any business which under the constitution of the United States
22may not be made the subject of taxation by this State.
23(Source: P.A. 100-23, eff. 7-6-17; revised 10-3-17.)
 
24    (65 ILCS 5/8-11-5)  (from Ch. 24, par. 8-11-5)
25    Sec. 8-11-5. Home Rule Municipal Service Occupation Tax

 

 

10000HB3342sam003- 190 -LRB100 08528 JWD 41189 a

1Act. The corporate authorities of a home rule municipality may
2impose a tax upon all persons engaged, in such municipality, in
3the business of making sales of service at the same rate of tax
4imposed pursuant to Section 8-11-1, of the selling price of all
5tangible personal property transferred by such servicemen
6either in the form of tangible personal property or in the form
7of real estate as an incident to a sale of service. If imposed,
8such tax shall only be imposed in 1/4% increments. On and after
9September 1, 1991, this additional tax may not be imposed on
10the sales of food for human consumption which is to be consumed
11off the premises where it is sold (other than alcoholic
12beverages, soft drinks and food which has been prepared for
13immediate consumption) and prescription and nonprescription
14medicines, drugs, medical appliances and insulin, urine
15testing materials, syringes and needles used by diabetics. The
16tax imposed by a home rule municipality pursuant to this
17Section and all civil penalties that may be assessed as an
18incident thereof shall be collected and enforced by the State
19Department of Revenue. The certificate of registration which is
20issued by the Department to a retailer under the Retailers'
21Occupation Tax Act or under the Service Occupation Tax Act
22shall permit such registrant to engage in a business which is
23taxable under any ordinance or resolution enacted pursuant to
24this Section without registering separately with the
25Department under such ordinance or resolution or under this
26Section. The Department shall have full power to administer and

 

 

10000HB3342sam003- 191 -LRB100 08528 JWD 41189 a

1enforce this Section; to collect all taxes and penalties due
2hereunder; to dispose of taxes and penalties so collected in
3the manner hereinafter provided, and to determine all rights to
4credit memoranda arising on account of the erroneous payment of
5tax or penalty hereunder. In the administration of, and
6compliance with, this Section the Department and persons who
7are subject to this Section shall have the same rights,
8remedies, privileges, immunities, powers and duties, and be
9subject to the same conditions, restrictions, limitations,
10penalties and definitions of terms, and employ the same modes
11of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3
12through 3-50 (in respect to all provisions therein other than
13the State rate of tax), 4 (except that the reference to the
14State shall be to the taxing municipality), 5, 7, 8 (except
15that the jurisdiction to which the tax shall be a debt to the
16extent indicated in that Section 8 shall be the taxing
17municipality), 9 (except as to the disposition of taxes and
18penalties collected, and except that the returned merchandise
19credit for this municipal tax may not be taken against any
20State tax), 10, 11, 12 (except the reference therein to Section
212b of the Retailers' Occupation Tax Act), 13 (except that any
22reference to the State shall mean the taxing municipality), the
23first paragraph of Section 15, 16, 17 (except that credit
24memoranda issued hereunder may not be used to discharge any
25State tax liability), 18, 19 and 20 of the Service Occupation
26Tax Act and Section 3-7 of the Uniform Penalty and Interest

 

 

10000HB3342sam003- 192 -LRB100 08528 JWD 41189 a

1Act, as fully as if those provisions were set forth herein.
2    No tax may be imposed by a home rule municipality pursuant
3to this Section unless such municipality also imposes a tax at
4the same rate pursuant to Section 8-11-1 of this Act.
5    Persons subject to any tax imposed pursuant to the
6authority granted in this Section may reimburse themselves for
7their serviceman's tax liability hereunder by separately
8stating such tax as an additional charge, which charge may be
9stated in combination, in a single amount, with State tax which
10servicemen are authorized to collect under the Service Use Tax
11Act, pursuant to such bracket schedules as the Department may
12prescribe.
13    Whenever the Department determines that a refund should be
14made under this Section to a claimant instead of issuing credit
15memorandum, the Department shall notify the State Comptroller,
16who shall cause the order to be drawn for the amount specified,
17and to the person named, in such notification from the
18Department. Such refund shall be paid by the State Treasurer
19out of the home rule municipal retailers' occupation tax fund.
20    The Department shall forthwith pay over to the State
21Treasurer, ex-officio, as trustee, all taxes and penalties
22collected hereunder.
23    As soon as possible after the first day of each month,
24beginning January 1, 2011, upon certification of the Department
25of Revenue, the Comptroller shall order transferred, and the
26Treasurer shall transfer, to the STAR Bonds Revenue Fund the

 

 

10000HB3342sam003- 193 -LRB100 08528 JWD 41189 a

1local sales tax increment, as defined in the Innovation
2Development and Economy Act, collected under this Section
3during the second preceding calendar month for sales within a
4STAR bond district.
5    After the monthly transfer to the STAR Bonds Revenue Fund,
6on or before the 25th day of each calendar month, the
7Department shall prepare and certify to the Comptroller the
8disbursement of stated sums of money to named municipalities,
9the municipalities to be those from which suppliers and
10servicemen have paid taxes or penalties hereunder to the
11Department during the second preceding calendar month. The
12amount to be paid to each municipality shall be the amount (not
13including credit memoranda) collected hereunder during the
14second preceding calendar month by the Department, and not
15including an amount equal to the amount of refunds made during
16the second preceding calendar month by the Department on behalf
17of such municipality, and not including any amounts that are
18transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
19remainder, which the Department shall transfer into the Tax
20Compliance and Administration Fund. The Department, at the time
21of each monthly disbursement to the municipalities, shall
22prepare and certify to the State Comptroller the amount to be
23transferred into the Tax Compliance and Administration Fund
24under this Section. Within 10 days after receipt, by the
25Comptroller, of the disbursement certification to the
26municipalities and the Tax Compliance and Administration Fund

 

 

10000HB3342sam003- 194 -LRB100 08528 JWD 41189 a

1provided for in this Section to be given to the Comptroller by
2the Department, the Comptroller shall cause the orders to be
3drawn for the respective amounts in accordance with the
4directions contained in such certification.
5    In addition to the disbursement required by the preceding
6paragraph and in order to mitigate delays caused by
7distribution procedures, an allocation shall, if requested, be
8made within 10 days after January 14, 1991, and in November of
91991 and each year thereafter, to each municipality that
10received more than $500,000 during the preceding fiscal year,
11(July 1 through June 30) whether collected by the municipality
12or disbursed by the Department as required by this Section.
13Within 10 days after January 14, 1991, participating
14municipalities shall notify the Department in writing of their
15intent to participate. In addition, for the initial
16distribution, participating municipalities shall certify to
17the Department the amounts collected by the municipality for
18each month under its home rule occupation and service
19occupation tax during the period July 1, 1989 through June 30,
201990. The allocation within 10 days after January 14, 1991,
21shall be in an amount equal to the monthly average of these
22amounts, excluding the 2 months of highest receipts. Monthly
23average for the period of July 1, 1990 through June 30, 1991
24will be determined as follows: the amounts collected by the
25municipality under its home rule occupation and service
26occupation tax during the period of July 1, 1990 through

 

 

10000HB3342sam003- 195 -LRB100 08528 JWD 41189 a

1September 30, 1990, plus amounts collected by the Department
2and paid to such municipality through June 30, 1991, excluding
3the 2 months of highest receipts. The monthly average for each
4subsequent period of July 1 through June 30 shall be an amount
5equal to the monthly distribution made to each such
6municipality under the preceding paragraph during this period,
7excluding the 2 months of highest receipts. The distribution
8made in November 1991 and each year thereafter under this
9paragraph and the preceding paragraph shall be reduced by the
10amount allocated and disbursed under this paragraph in the
11preceding period of July 1 through June 30. The Department
12shall prepare and certify to the Comptroller for disbursement
13the allocations made in accordance with this paragraph.
14    Nothing in this Section shall be construed to authorize a
15municipality to impose a tax upon the privilege of engaging in
16any business which under the constitution of the United States
17may not be made the subject of taxation by this State.
18    An ordinance or resolution imposing or discontinuing a tax
19hereunder or effecting a change in the rate thereof shall be
20adopted and a certified copy thereof filed with the Department
21on or before the first day of June, whereupon the Department
22shall proceed to administer and enforce this Section as of the
23first day of September next following such adoption and filing.
24Beginning January 1, 1992, an ordinance or resolution imposing
25or discontinuing the tax hereunder or effecting a change in the
26rate thereof shall be adopted and a certified copy thereof

 

 

10000HB3342sam003- 196 -LRB100 08528 JWD 41189 a

1filed with the Department on or before the first day of July,
2whereupon the Department shall proceed to administer and
3enforce this Section as of the first day of October next
4following such adoption and filing. Beginning January 1, 1993,
5an ordinance or resolution imposing or discontinuing the tax
6hereunder or effecting a change in the rate thereof shall be
7adopted and a certified copy thereof filed with the Department
8on or before the first day of October, whereupon the Department
9shall proceed to administer and enforce this Section as of the
10first day of January next following such adoption and filing.
11However, a municipality located in a county with a population
12in excess of 3,000,000 that elected to become a home rule unit
13at the general primary election in 1994 may adopt an ordinance
14or resolution imposing the tax under this Section and file a
15certified copy of the ordinance or resolution with the
16Department on or before July 1, 1994. The Department shall then
17proceed to administer and enforce this Section as of October 1,
181994. Beginning April 1, 1998, an ordinance or resolution
19imposing or discontinuing the tax hereunder or effecting a
20change in the rate thereof shall either (i) be adopted and a
21certified copy thereof filed with the Department on or before
22the first day of April, whereupon the Department shall proceed
23to administer and enforce this Section as of the first day of
24July next following the adoption and filing; or (ii) be adopted
25and a certified copy thereof filed with the Department on or
26before the first day of October, whereupon the Department shall

 

 

10000HB3342sam003- 197 -LRB100 08528 JWD 41189 a

1proceed to administer and enforce this Section as of the first
2day of January next following the adoption and filing.
3    Any unobligated balance remaining in the Municipal
4Retailers' Occupation Tax Fund on December 31, 1989, which fund
5was abolished by Public Act 85-1135, and all receipts of
6municipal tax as a result of audits of liability periods prior
7to January 1, 1990, shall be paid into the Local Government Tax
8Fund, for distribution as provided by this Section prior to the
9enactment of Public Act 85-1135. All receipts of municipal tax
10as a result of an assessment not arising from an audit, for
11liability periods prior to January 1, 1990, shall be paid into
12the Local Government Tax Fund for distribution before July 1,
131990, as provided by this Section prior to the enactment of
14Public Act 85-1135, and on and after July 1, 1990, all such
15receipts shall be distributed as provided in Section 6z-18 of
16the State Finance Act.
17    As used in this Section, "municipal" and "municipality"
18means a city, village or incorporated town, including an
19incorporated town which has superseded a civil township.
20    This Section shall be known and may be cited as the Home
21Rule Municipal Service Occupation Tax Act.
22(Source: P.A. 100-23, eff. 7-6-17.)
 
23    Section 20-20. The Metropolitan Pier and Exposition
24Authority Act is amended by changing Section 13 as follows:
 

 

 

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1    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
2    Sec. 13. (a) The Authority shall not have power to levy
3taxes for any purpose, except as provided in subsections (b),
4(c), (d), (e), and (f).
5    (b) By ordinance the Authority shall, as soon as
6practicable after July 1, 1992 (the effective date of Public
7Act 87-733) this amendatory Act of 1991, impose a Metropolitan
8Pier and Exposition Authority Retailers' Occupation Tax upon
9all persons engaged in the business of selling tangible
10personal property at retail within the territory described in
11this subsection at the rate of 1.0% of the gross receipts (i)
12from the sale of food, alcoholic beverages, and soft drinks
13sold for consumption on the premises where sold and (ii) from
14the sale of food, alcoholic beverages, and soft drinks sold for
15consumption off the premises where sold by a retailer whose
16principal source of gross receipts is from the sale of food,
17alcoholic beverages, and soft drinks prepared for immediate
18consumption.
19    The tax imposed under this subsection and all civil
20penalties that may be assessed as an incident to that tax shall
21be collected and enforced by the Illinois Department of
22Revenue. The Department shall have full power to administer and
23enforce this subsection, to collect all taxes and penalties so
24collected in the manner provided in this subsection, and to
25determine all rights to credit memoranda arising on account of
26the erroneous payment of tax or penalty under this subsection.

 

 

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1In the administration of and compliance with this subsection,
2the Department and persons who are subject to this subsection
3shall have the same rights, remedies, privileges, immunities,
4powers, and duties, shall be subject to the same conditions,
5restrictions, limitations, penalties, exclusions, exemptions,
6and definitions of terms, and shall employ the same modes of
7procedure applicable to this Retailers' Occupation Tax as are
8prescribed in Sections 1, 2 through 2-65 (in respect to all
9provisions of those Sections other than the State rate of
10taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
11and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
125j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
131, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
14after January 1, 1994, all applicable provisions of the Uniform
15Penalty and Interest Act that are not inconsistent with this
16Act, as fully as if provisions contained in those Sections of
17the Retailers' Occupation Tax Act were set forth in this
18subsection.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21seller's tax liability under this subsection by separately
22stating that tax as an additional charge, which charge may be
23stated in combination, in a single amount, with State taxes
24that sellers are required to collect under the Use Tax Act,
25pursuant to bracket schedules as the Department may prescribe.
26The retailer filing the return shall, at the time of filing the

 

 

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1return, pay to the Department the amount of tax imposed under
2this subsection, less a discount of 1.75%, which is allowed to
3reimburse the retailer for the expenses incurred in keeping
4records, preparing and filing returns, remitting the tax, and
5supplying data to the Department on request.
6    Whenever the Department determines that a refund should be
7made under this subsection to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause a warrant to be drawn for the
10amount specified and to the person named in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the Metropolitan Pier and Exposition Authority
13trust fund held by the State Treasurer as trustee for the
14Authority.
15    Nothing in this subsection authorizes the Authority to
16impose a tax upon the privilege of engaging in any business
17that under the Constitution of the United States may not be
18made the subject of taxation by this State.
19    The Department shall forthwith pay over to the State
20Treasurer, ex officio, as trustee for the Authority, all taxes
21and penalties collected under this subsection for deposit into
22a trust fund held outside of the State Treasury.
23    As soon as possible after the first day of each month,
24beginning January 1, 2011, upon certification of the Department
25of Revenue, the Comptroller shall order transferred, and the
26Treasurer shall transfer, to the STAR Bonds Revenue Fund the

 

 

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1local sales tax increment, as defined in the Innovation
2Development and Economy Act, collected under this subsection
3during the second preceding calendar month for sales within a
4STAR bond district.
5    After the monthly transfer to the STAR Bonds Revenue Fund,
6on or before the 25th day of each calendar month, the
7Department shall prepare and certify to the Comptroller the
8amounts to be paid under subsection (g) of this Section, which
9shall be the amounts, not including credit memoranda, collected
10under this subsection during the second preceding calendar
11month by the Department, less any amounts determined by the
12Department to be necessary for the payment of refunds, less
131.5% 2% of such balance, which sum shall be deposited by the
14State Treasurer into the Tax Compliance and Administration Fund
15in the State Treasury from which it shall be appropriated to
16the Department to cover the costs of the Department in
17administering and enforcing the provisions of this subsection,
18and less any amounts that are transferred to the STAR Bonds
19Revenue Fund. Within 10 days after receipt by the Comptroller
20of the certification, the Comptroller shall cause the orders to
21be drawn for the remaining amounts, and the Treasurer shall
22administer those amounts as required in subsection (g).
23    A certificate of registration issued by the Illinois
24Department of Revenue to a retailer under the Retailers'
25Occupation Tax Act shall permit the registrant to engage in a
26business that is taxed under the tax imposed under this

 

 

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1subsection, and no additional registration shall be required
2under the ordinance imposing the tax or under this subsection.
3    A certified copy of any ordinance imposing or discontinuing
4any tax under this subsection or effecting a change in the rate
5of that tax shall be filed with the Department, whereupon the
6Department shall proceed to administer and enforce this
7subsection on behalf of the Authority as of the first day of
8the third calendar month following the date of filing.
9    The tax authorized to be levied under this subsection may
10be levied within all or any part of the following described
11portions of the metropolitan area:
12        (1) that portion of the City of Chicago located within
13    the following area: Beginning at the point of intersection
14    of the Cook County - DuPage County line and York Road, then
15    North along York Road to its intersection with Touhy
16    Avenue, then east along Touhy Avenue to its intersection
17    with the Northwest Tollway, then southeast along the
18    Northwest Tollway to its intersection with Lee Street, then
19    south along Lee Street to Higgins Road, then south and east
20    along Higgins Road to its intersection with Mannheim Road,
21    then south along Mannheim Road to its intersection with
22    Irving Park Road, then west along Irving Park Road to its
23    intersection with the Cook County - DuPage County line,
24    then north and west along the county line to the point of
25    beginning; and
26        (2) that portion of the City of Chicago located within

 

 

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1    the following area: Beginning at the intersection of West
2    55th Street with Central Avenue, then east along West 55th
3    Street to its intersection with South Cicero Avenue, then
4    south along South Cicero Avenue to its intersection with
5    West 63rd Street, then west along West 63rd Street to its
6    intersection with South Central Avenue, then north along
7    South Central Avenue to the point of beginning; and
8        (3) that portion of the City of Chicago located within
9    the following area: Beginning at the point 150 feet west of
10    the intersection of the west line of North Ashland Avenue
11    and the north line of West Diversey Avenue, then north 150
12    feet, then east along a line 150 feet north of the north
13    line of West Diversey Avenue extended to the shoreline of
14    Lake Michigan, then following the shoreline of Lake
15    Michigan (including Navy Pier and all other improvements
16    fixed to land, docks, or piers) to the point where the
17    shoreline of Lake Michigan and the Adlai E. Stevenson
18    Expressway extended east to that shoreline intersect, then
19    west along the Adlai E. Stevenson Expressway to a point 150
20    feet west of the west line of South Ashland Avenue, then
21    north along a line 150 feet west of the west line of South
22    and North Ashland Avenue to the point of beginning.
23    The tax authorized to be levied under this subsection may
24also be levied on food, alcoholic beverages, and soft drinks
25sold on boats and other watercraft departing from and returning
26to the shoreline of Lake Michigan (including Navy Pier and all

 

 

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1other improvements fixed to land, docks, or piers) described in
2item (3).
3    (c) By ordinance the Authority shall, as soon as
4practicable after July 1, 1992 (the effective date of Public
5Act 87-733) this amendatory Act of 1991, impose an occupation
6tax upon all persons engaged in the corporate limits of the
7City of Chicago in the business of renting, leasing, or letting
8rooms in a hotel, as defined in the Hotel Operators' Occupation
9Tax Act, at a rate of 2.5% of the gross rental receipts from
10the renting, leasing, or letting of hotel rooms within the City
11of Chicago, excluding, however, from gross rental receipts the
12proceeds of renting, leasing, or letting to permanent residents
13of a hotel, as defined in that Act. Gross rental receipts shall
14not include charges that are added on account of the liability
15arising from any tax imposed by the State or any governmental
16agency on the occupation of renting, leasing, or letting rooms
17in a hotel.
18    The tax imposed by the Authority under this subsection and
19all civil penalties that may be assessed as an incident to that
20tax shall be collected and enforced by the Illinois Department
21of Revenue. The certificate of registration that is issued by
22the Department to a lessor under the Hotel Operators'
23Occupation Tax Act shall permit that registrant to engage in a
24business that is taxable under any ordinance enacted under this
25subsection without registering separately with the Department
26under that ordinance or under this subsection. The Department

 

 

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1shall have full power to administer and enforce this
2subsection, to collect all taxes and penalties due under this
3subsection, to dispose of taxes and penalties so collected in
4the manner provided in this subsection, and to determine all
5rights to credit memoranda arising on account of the erroneous
6payment of tax or penalty under this subsection. In the
7administration of and compliance with this subsection, the
8Department and persons who are subject to this subsection shall
9have the same rights, remedies, privileges, immunities,
10powers, and duties, shall be subject to the same conditions,
11restrictions, limitations, penalties, and definitions of
12terms, and shall employ the same modes of procedure as are
13prescribed in the Hotel Operators' Occupation Tax Act (except
14where that Act is inconsistent with this subsection), as fully
15as if the provisions contained in the Hotel Operators'
16Occupation Tax Act were set out in this subsection.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause a warrant to be drawn for the
21amount specified and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the Metropolitan Pier and Exposition Authority
24trust fund held by the State Treasurer as trustee for the
25Authority.
26    Persons subject to any tax imposed under the authority

 

 

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1granted in this subsection may reimburse themselves for their
2tax liability for that tax by separately stating that tax as an
3additional charge, which charge may be stated in combination,
4in a single amount, with State taxes imposed under the Hotel
5Operators' Occupation Tax Act, the municipal tax imposed under
6Section 8-3-13 of the Illinois Municipal Code, and the tax
7imposed under Section 19 of the Illinois Sports Facilities
8Authority Act.
9    The person filing the return shall, at the time of filing
10the return, pay to the Department the amount of tax, less a
11discount of 2.1% or $25 per calendar year, whichever is
12greater, which is allowed to reimburse the operator for the
13expenses incurred in keeping records, preparing and filing
14returns, remitting the tax, and supplying data to the
15Department on request.
16    Except as otherwise provided in this paragraph, the
17Department shall forthwith pay over to the State Treasurer, ex
18officio, as trustee for the Authority, all taxes and penalties
19collected under this subsection for deposit into a trust fund
20held outside the State Treasury. On or before the 25th day of
21each calendar month, the Department shall certify to the
22Comptroller the amounts to be paid under subsection (g) of this
23Section, which shall be the amounts (not including credit
24memoranda) collected under this subsection during the second
25preceding calendar month by the Department, less any amounts
26determined by the Department to be necessary for payment of

 

 

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1refunds, less 1.5% 2% of the remainder, which the Department
2shall transfer into the Tax Compliance and Administration Fund.
3The Department, at the time of each monthly disbursement to the
4Authority, shall prepare and certify to the State Comptroller
5the amount to be transferred into the Tax Compliance and
6Administration Fund under this subsection. Within 10 days after
7receipt by the Comptroller of the Department's certification,
8the Comptroller shall cause the orders to be drawn for such
9amounts, and the Treasurer shall administer the amounts
10distributed to the Authority as required in subsection (g).
11    A certified copy of any ordinance imposing or discontinuing
12a tax under this subsection or effecting a change in the rate
13of that tax shall be filed with the Illinois Department of
14Revenue, whereupon the Department shall proceed to administer
15and enforce this subsection on behalf of the Authority as of
16the first day of the third calendar month following the date of
17filing.
18    (d) By ordinance the Authority shall, as soon as
19practicable after July 1, 1992 (the effective date of Public
20Act 87-733) this amendatory Act of 1991, impose a tax upon all
21persons engaged in the business of renting automobiles in the
22metropolitan area at the rate of 6% of the gross receipts from
23that business, except that no tax shall be imposed on the
24business of renting automobiles for use as taxicabs or in
25livery service. The tax imposed under this subsection and all
26civil penalties that may be assessed as an incident to that tax

 

 

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1shall be collected and enforced by the Illinois Department of
2Revenue. The certificate of registration issued by the
3Department to a retailer under the Retailers' Occupation Tax
4Act or under the Automobile Renting Occupation and Use Tax Act
5shall permit that person to engage in a business that is
6taxable under any ordinance enacted under this subsection
7without registering separately with the Department under that
8ordinance or under this subsection. The Department shall have
9full power to administer and enforce this subsection, to
10collect all taxes and penalties due under this subsection, to
11dispose of taxes and penalties so collected in the manner
12provided in this subsection, and to determine all rights to
13credit memoranda arising on account of the erroneous payment of
14tax or penalty under this subsection. In the administration of
15and compliance with this subsection, the Department and persons
16who are subject to this subsection shall have the same rights,
17remedies, privileges, immunities, powers, and duties, be
18subject to the same conditions, restrictions, limitations,
19penalties, and definitions of terms, and employ the same modes
20of procedure as are prescribed in Sections 2 and 3 (in respect
21to all provisions of those Sections other than the State rate
22of tax; and in respect to the provisions of the Retailers'
23Occupation Tax Act referred to in those Sections, except as to
24the disposition of taxes and penalties collected, except for
25the provision allowing retailers a deduction from the tax to
26cover certain costs, and except that credit memoranda issued

 

 

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1under this subsection may not be used to discharge any State
2tax liability) of the Automobile Renting Occupation and Use Tax
3Act, as fully as if provisions contained in those Sections of
4that Act were set forth in this subsection.
5    Persons subject to any tax imposed under the authority
6granted in this subsection may reimburse themselves for their
7tax liability under this subsection by separately stating that
8tax as an additional charge, which charge may be stated in
9combination, in a single amount, with State tax that sellers
10are required to collect under the Automobile Renting Occupation
11and Use Tax Act, pursuant to bracket schedules as the
12Department may prescribe.
13    Whenever the Department determines that a refund should be
14made under this subsection to a claimant instead of issuing a
15credit memorandum, the Department shall notify the State
16Comptroller, who shall cause a warrant to be drawn for the
17amount specified and to the person named in the notification
18from the Department. The refund shall be paid by the State
19Treasurer out of the Metropolitan Pier and Exposition Authority
20trust fund held by the State Treasurer as trustee for the
21Authority.
22    Except as otherwise provided in this paragraph, the
23Department shall forthwith pay over to the State Treasurer, ex
24officio, as trustee, all taxes and penalties collected under
25this subsection for deposit into a trust fund held outside the
26State Treasury. On or before the 25th day of each calendar

 

 

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1month, the Department shall certify to the Comptroller the
2amounts to be paid under subsection (g) of this Section (not
3including credit memoranda) collected under this subsection
4during the second preceding calendar month by the Department,
5less any amount determined by the Department to be necessary
6for payment of refunds, less 1.5% 2% of the remainder, which
7the Department shall transfer into the Tax Compliance and
8Administration Fund. The Department, at the time of each
9monthly disbursement to the Authority, shall prepare and
10certify to the State Comptroller the amount to be transferred
11into the Tax Compliance and Administration Fund under this
12subsection. Within 10 days after receipt by the Comptroller of
13the Department's certification, the Comptroller shall cause
14the orders to be drawn for such amounts, and the Treasurer
15shall administer the amounts distributed to the Authority as
16required in subsection (g).
17    Nothing in this subsection authorizes the Authority to
18impose a tax upon the privilege of engaging in any business
19that under the Constitution of the United States may not be
20made the subject of taxation by this State.
21    A certified copy of any ordinance imposing or discontinuing
22a tax under this subsection or effecting a change in the rate
23of that tax shall be filed with the Illinois Department of
24Revenue, whereupon the Department shall proceed to administer
25and enforce this subsection on behalf of the Authority as of
26the first day of the third calendar month following the date of

 

 

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1filing.
2    (e) By ordinance the Authority shall, as soon as
3practicable after July 1, 1992 (the effective date of Public
4Act 87-733) this amendatory Act of 1991, impose a tax upon the
5privilege of using in the metropolitan area an automobile that
6is rented from a rentor outside Illinois and is titled or
7registered with an agency of this State's government at a rate
8of 6% of the rental price of that automobile, except that no
9tax shall be imposed on the privilege of using automobiles
10rented for use as taxicabs or in livery service. The tax shall
11be collected from persons whose Illinois address for titling or
12registration purposes is given as being in the metropolitan
13area. The tax shall be collected by the Department of Revenue
14for the Authority. The tax must be paid to the State or an
15exemption determination must be obtained from the Department of
16Revenue before the title or certificate of registration for the
17property may be issued. The tax or proof of exemption may be
18transmitted to the Department by way of the State agency with
19which or State officer with whom the tangible personal property
20must be titled or registered if the Department and that agency
21or State officer determine that this procedure will expedite
22the processing of applications for title or registration.
23    The Department shall have full power to administer and
24enforce this subsection, to collect all taxes, penalties, and
25interest due under this subsection, to dispose of taxes,
26penalties, and interest so collected in the manner provided in

 

 

10000HB3342sam003- 212 -LRB100 08528 JWD 41189 a

1this subsection, and to determine all rights to credit
2memoranda or refunds arising on account of the erroneous
3payment of tax, penalty, or interest under this subsection. In
4the administration of and compliance with this subsection, the
5Department and persons who are subject to this subsection shall
6have the same rights, remedies, privileges, immunities,
7powers, and duties, be subject to the same conditions,
8restrictions, limitations, penalties, and definitions of
9terms, and employ the same modes of procedure as are prescribed
10in Sections 2 and 4 (except provisions pertaining to the State
11rate of tax; and in respect to the provisions of the Use Tax
12Act referred to in that Section, except provisions concerning
13collection or refunding of the tax by retailers, except the
14provisions of Section 19 pertaining to claims by retailers,
15except the last paragraph concerning refunds, and except that
16credit memoranda issued under this subsection may not be used
17to discharge any State tax liability) of the Automobile Renting
18Occupation and Use Tax Act, as fully as if provisions contained
19in those Sections of that Act were set forth in this
20subsection.
21    Whenever the Department determines that a refund should be
22made under this subsection to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause a warrant to be drawn for the
25amount specified and to the person named in the notification
26from the Department. The refund shall be paid by the State

 

 

10000HB3342sam003- 213 -LRB100 08528 JWD 41189 a

1Treasurer out of the Metropolitan Pier and Exposition Authority
2trust fund held by the State Treasurer as trustee for the
3Authority.
4    Except as otherwise provided in this paragraph, the
5Department shall forthwith pay over to the State Treasurer, ex
6officio, as trustee, all taxes, penalties, and interest
7collected under this subsection for deposit into a trust fund
8held outside the State Treasury. On or before the 25th day of
9each calendar month, the Department shall certify to the State
10Comptroller the amounts to be paid under subsection (g) of this
11Section, which shall be the amounts (not including credit
12memoranda) collected under this subsection during the second
13preceding calendar month by the Department, less any amounts
14determined by the Department to be necessary for payment of
15refunds, less 1.5% 2% of the remainder, which the Department
16shall transfer into the Tax Compliance and Administration Fund.
17The Department, at the time of each monthly disbursement to the
18Authority, shall prepare and certify to the State Comptroller
19the amount to be transferred into the Tax Compliance and
20Administration Fund under this subsection. Within 10 days after
21receipt by the State Comptroller of the Department's
22certification, the Comptroller shall cause the orders to be
23drawn for such amounts, and the Treasurer shall administer the
24amounts distributed to the Authority as required in subsection
25(g).
26    A certified copy of any ordinance imposing or discontinuing

 

 

10000HB3342sam003- 214 -LRB100 08528 JWD 41189 a

1a tax or effecting a change in the rate of that tax shall be
2filed with the Illinois Department of Revenue, whereupon the
3Department shall proceed to administer and enforce this
4subsection on behalf of the Authority as of the first day of
5the third calendar month following the date of filing.
6    (f) By ordinance the Authority shall, as soon as
7practicable after July 1, 1992 (the effective date of Public
8Act 87-733) this amendatory Act of 1991, impose an occupation
9tax on all persons, other than a governmental agency, engaged
10in the business of providing ground transportation for hire to
11passengers in the metropolitan area at a rate of (i) $4 per
12taxi or livery vehicle departure with passengers for hire from
13commercial service airports in the metropolitan area, (ii) for
14each departure with passengers for hire from a commercial
15service airport in the metropolitan area in a bus or van
16operated by a person other than a person described in item
17(iii): $18 per bus or van with a capacity of 1-12 passengers,
18$36 per bus or van with a capacity of 13-24 passengers, and $54
19per bus or van with a capacity of over 24 passengers, and (iii)
20for each departure with passengers for hire from a commercial
21service airport in the metropolitan area in a bus or van
22operated by a person regulated by the Interstate Commerce
23Commission or Illinois Commerce Commission, operating
24scheduled service from the airport, and charging fares on a per
25passenger basis: $2 per passenger for hire in each bus or van.
26The term "commercial service airports" means those airports

 

 

10000HB3342sam003- 215 -LRB100 08528 JWD 41189 a

1receiving scheduled passenger service and enplaning more than
2100,000 passengers per year.
3    In the ordinance imposing the tax, the Authority may
4provide for the administration and enforcement of the tax and
5the collection of the tax from persons subject to the tax as
6the Authority determines to be necessary or practicable for the
7effective administration of the tax. The Authority may enter
8into agreements as it deems appropriate with any governmental
9agency providing for that agency to act as the Authority's
10agent to collect the tax.
11    In the ordinance imposing the tax, the Authority may
12designate a method or methods for persons subject to the tax to
13reimburse themselves for the tax liability arising under the
14ordinance (i) by separately stating the full amount of the tax
15liability as an additional charge to passengers departing the
16airports, (ii) by separately stating one-half of the tax
17liability as an additional charge to both passengers departing
18from and to passengers arriving at the airports, or (iii) by
19some other method determined by the Authority.
20    All taxes, penalties, and interest collected under any
21ordinance adopted under this subsection, less any amounts
22determined to be necessary for the payment of refunds and less
23the taxes, penalties, and interest attributable to any increase
24in the rate of tax authorized by Public Act 96-898, shall be
25paid forthwith to the State Treasurer, ex officio, for deposit
26into a trust fund held outside the State Treasury and shall be

 

 

10000HB3342sam003- 216 -LRB100 08528 JWD 41189 a

1administered by the State Treasurer as provided in subsection
2(g) of this Section. All taxes, penalties, and interest
3attributable to any increase in the rate of tax authorized by
4Public Act 96-898 shall be paid by the State Treasurer as
5follows: 25% for deposit into the Convention Center Support
6Fund, to be used by the Village of Rosemont for the repair,
7maintenance, and improvement of the Donald E. Stephens
8Convention Center and for debt service on debt instruments
9issued for those purposes by the village and 75% to the
10Authority to be used for grants to an organization meeting the
11qualifications set out in Section 5.6 of this Act, provided the
12Metropolitan Pier and Exposition Authority has entered into a
13marketing agreement with such an organization.
14    (g) Amounts deposited from the proceeds of taxes imposed by
15the Authority under subsections (b), (c), (d), (e), and (f) of
16this Section and amounts deposited under Section 19 of the
17Illinois Sports Facilities Authority Act shall be held in a
18trust fund outside the State Treasury and, other than the
19amounts transferred into the Tax Compliance and Administration
20Fund under subsections (b), (c), (d), and (e), shall be
21administered by the Treasurer as follows:
22        (1) An amount necessary for the payment of refunds with
23    respect to those taxes shall be retained in the trust fund
24    and used for those payments.
25        (2) On July 20 and on the 20th of each month
26    thereafter, provided that the amount requested in the

 

 

10000HB3342sam003- 217 -LRB100 08528 JWD 41189 a

1    annual certificate of the Chairman of the Authority filed
2    under Section 8.25f of the State Finance Act has been
3    appropriated for payment to the Authority, 1/8 of the local
4    tax transfer amount, together with any cumulative
5    deficiencies in the amounts transferred into the McCormick
6    Place Expansion Project Fund under this subparagraph (2)
7    during the fiscal year for which the certificate has been
8    filed, shall be transferred from the trust fund into the
9    McCormick Place Expansion Project Fund in the State
10    treasury until 100% of the local tax transfer amount has
11    been so transferred. "Local tax transfer amount" shall mean
12    the amount requested in the annual certificate, minus the
13    reduction amount. "Reduction amount" shall mean $41.7
14    million in fiscal year 2011, $36.7 million in fiscal year
15    2012, $36.7 million in fiscal year 2013, $36.7 million in
16    fiscal year 2014, and $31.7 million in each fiscal year
17    thereafter until 2032, provided that the reduction amount
18    shall be reduced by (i) the amount certified by the
19    Authority to the State Comptroller and State Treasurer
20    under Section 8.25 of the State Finance Act, as amended,
21    with respect to that fiscal year and (ii) in any fiscal
22    year in which the amounts deposited in the trust fund under
23    this Section exceed $318.3 million, exclusive of amounts
24    set aside for refunds and for the reserve account, one
25    dollar for each dollar of the d