SB0485 EngrossedLRB101 04248 RJF 49256 b

1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Governmental Ethics Act is amended
5by changing Section 4A-101 as follows:
 
6    (5 ILCS 420/4A-101)  (from Ch. 127, par. 604A-101)
7    Sec. 4A-101. Persons required to file. The following
8persons shall file verified written statements of economic
9interests, as provided in this Article:
10        (a) Members of the General Assembly and candidates for
11    nomination or election to the General Assembly.
12        (b) Persons holding an elected office in the Executive
13    Branch of this State, and candidates for nomination or
14    election to these offices.
15        (c) Members of a Commission or Board created by the
16    Illinois Constitution, and candidates for nomination or
17    election to such Commission or Board.
18        (d) Persons whose appointment to office is subject to
19    confirmation by the Senate and persons appointed by the
20    Governor to any other position on a board or commission
21    described in subsection (a) of Section 15 of the
22    Gubernatorial Boards and Commissions Act.
23        (e) Holders of, and candidates for nomination or

 

 

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1    election to, the office of judge or associate judge of the
2    Circuit Court and the office of judge of the Appellate or
3    Supreme Court.
4        (f) Persons who are employed by any branch, agency,
5    authority or board of the government of this State,
6    including but not limited to, the Illinois State Toll
7    Highway Authority, the Illinois Housing Development
8    Authority, the Illinois Community College Board, and
9    institutions under the jurisdiction of the Board of
10    Trustees of the University of Illinois, Board of Trustees
11    of Southern Illinois University, Board of Trustees of
12    Chicago State University, Board of Trustees of Eastern
13    Illinois University, Board of Trustees of Governors
14    Governor's State University, Board of Trustees of Illinois
15    State University, Board of Trustees of Northeastern
16    Illinois University, Board of Trustees of Northern
17    Illinois University, Board of Trustees of Western Illinois
18    University, or Board of Trustees of the Illinois
19    Mathematics and Science Academy, and are compensated for
20    services as employees and not as independent contractors
21    and who:
22            (1) are, or function as, the head of a department,
23        commission, board, division, bureau, authority or
24        other administrative unit within the government of
25        this State, or who exercise similar authority within
26        the government of this State;

 

 

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1            (2) have direct supervisory authority over, or
2        direct responsibility for the formulation,
3        negotiation, issuance or execution of contracts
4        entered into by the State in the amount of $5,000 or
5        more;
6            (3) have authority for the issuance or
7        promulgation of rules and regulations within areas
8        under the authority of the State;
9            (4) have authority for the approval of
10        professional licenses;
11            (5) have responsibility with respect to the
12        financial inspection of regulated nongovernmental
13        entities;
14            (6) adjudicate, arbitrate, or decide any judicial
15        or administrative proceeding, or review the
16        adjudication, arbitration or decision of any judicial
17        or administrative proceeding within the authority of
18        the State;
19            (7) have supervisory responsibility for 20 or more
20        employees of the State;
21            (8) negotiate, assign, authorize, or grant naming
22        rights or sponsorship rights regarding any property or
23        asset of the State, whether real, personal, tangible,
24        or intangible; or
25            (9) have responsibility with respect to the
26        procurement of goods or services.

 

 

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1        (g) Persons who are elected to office in a unit of
2    local government, and candidates for nomination or
3    election to that office, including regional
4    superintendents of school districts.
5        (h) Persons appointed to the governing board of a unit
6    of local government, or of a special district, and persons
7    appointed to a zoning board, or zoning board of appeals, or
8    to a regional, county, or municipal plan commission, or to
9    a board of review of any county, and persons appointed to
10    the Board of the Metropolitan Public Pier and Exposition
11    Authority and any Trustee appointed under Section 22 of the
12    Metropolitan Public Pier and Exposition Authority Act, and
13    persons appointed to a board or commission of a unit of
14    local government who have authority to authorize the
15    expenditure of public funds. This subsection does not apply
16    to members of boards or commissions who function in an
17    advisory capacity.
18        (i) Persons who are employed by a unit of local
19    government and are compensated for services as employees
20    and not as independent contractors and who:
21            (1) are, or function as, the head of a department,
22        division, bureau, authority or other administrative
23        unit within the unit of local government, or who
24        exercise similar authority within the unit of local
25        government;
26            (2) have direct supervisory authority over, or

 

 

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1        direct responsibility for the formulation,
2        negotiation, issuance or execution of contracts
3        entered into by the unit of local government in the
4        amount of $1,000 or greater;
5            (3) have authority to approve licenses and permits
6        by the unit of local government; this item does not
7        include employees who function in a ministerial
8        capacity;
9            (4) adjudicate, arbitrate, or decide any judicial
10        or administrative proceeding, or review the
11        adjudication, arbitration or decision of any judicial
12        or administrative proceeding within the authority of
13        the unit of local government;
14            (5) have authority to issue or promulgate rules and
15        regulations within areas under the authority of the
16        unit of local government; or
17            (6) have supervisory responsibility for 20 or more
18        employees of the unit of local government.
19        (j) Persons on the Board of Trustees of the Illinois
20    Mathematics and Science Academy.
21        (k) Persons employed by a school district in positions
22    that require that person to hold an administrative or a
23    chief school business official endorsement.
24        (l) Special government agents. A "special government
25    agent" is a person who is directed, retained, designated,
26    appointed, or employed, with or without compensation, by or

 

 

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1    on behalf of a statewide executive branch constitutional
2    officer to make an ex parte communication under Section
3    5-50 of the State Officials and Employees Ethics Act or
4    Section 5-165 of the Illinois Administrative Procedure
5    Act.
6        (m) Members of the board of commissioners of any flood
7    prevention district created under the Flood Prevention
8    District Act or the Beardstown Regional Flood Prevention
9    District Act.
10        (n) Members of the board of any retirement system or
11    investment board established under the Illinois Pension
12    Code, if not required to file under any other provision of
13    this Section.
14        (o) Members of the board of any pension fund
15    established under the Illinois Pension Code, if not
16    required to file under any other provision of this Section.
17        (p) Members of the investment advisory panel created
18    under Section 20 of the Illinois Prepaid Tuition Act.
19    This Section shall not be construed to prevent any unit of
20local government from enacting financial disclosure
21requirements that mandate more information than required by
22this Act.
23(Source: P.A. 96-6, eff. 4-3-09; 96-543, eff. 8-17-09; 96-555,
24eff. 8-18-09; 96-1000, eff. 7-2-10; 97-309, eff. 8-11-11;
2597-754, eff. 7-6-12; revised 10-10-18.)
 

 

 

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1    Section 10. The Illinois State Auditing Act is amended by
2changing Section 3-1 as follows:
 
3    (30 ILCS 5/3-1)  (from Ch. 15, par. 303-1)
4    Sec. 3-1. Jurisdiction of Auditor General. The Auditor
5General has jurisdiction over all State agencies to make post
6audits and investigations authorized by or under this Act or
7the Constitution.
8    The Auditor General has jurisdiction over local government
9agencies and private agencies only:
10        (a) to make such post audits authorized by or under
11    this Act as are necessary and incidental to a post audit of
12    a State agency or of a program administered by a State
13    agency involving public funds of the State, but this
14    jurisdiction does not include any authority to review local
15    governmental agencies in the obligation, receipt,
16    expenditure or use of public funds of the State that are
17    granted without limitation or condition imposed by law,
18    other than the general limitation that such funds be used
19    for public purposes;
20        (b) to make investigations authorized by or under this
21    Act or the Constitution; and
22        (c) to make audits of the records of local government
23    agencies to verify actual costs of state-mandated programs
24    when directed to do so by the Legislative Audit Commission
25    at the request of the State Board of Appeals under the

 

 

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1    State Mandates Act.
2    In addition to the foregoing, the Auditor General may
3conduct an audit of the Metropolitan Public Pier and Exposition
4Authority, the Regional Transportation Authority, the Suburban
5Bus Division, the Commuter Rail Division and the Chicago
6Transit Authority and any other subsidized carrier when
7authorized by the Legislative Audit Commission. Such audit may
8be a financial, management or program audit, or any combination
9thereof.
10    The audit shall determine whether they are operating in
11accordance with all applicable laws and regulations. Subject to
12the limitations of this Act, the Legislative Audit Commission
13may by resolution specify additional determinations to be
14included in the scope of the audit.
15    In addition to the foregoing, the Auditor General must also
16conduct a financial audit of the Illinois Sports Facilities
17Authority's expenditures of public funds in connection with the
18reconstruction, renovation, remodeling, extension, or
19improvement of all or substantially all of any existing
20"facility", as that term is defined in the Illinois Sports
21Facilities Authority Act.
22    The Auditor General may also conduct an audit, when
23authorized by the Legislative Audit Commission, of any hospital
24which receives 10% or more of its gross revenues from payments
25from the State of Illinois, Department of Healthcare and Family
26Services (formerly Department of Public Aid), Medical

 

 

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1Assistance Program.
2    The Auditor General is authorized to conduct financial and
3compliance audits of the Illinois Distance Learning Foundation
4and the Illinois Conservation Foundation.
5    As soon as practical after the effective date of this
6amendatory Act of 1995, the Auditor General shall conduct a
7compliance and management audit of the City of Chicago and any
8other entity with regard to the operation of Chicago O'Hare
9International Airport, Chicago Midway Airport and Merrill C.
10Meigs Field. The audit shall include, but not be limited to, an
11examination of revenues, expenses, and transfers of funds;
12purchasing and contracting policies and practices; staffing
13levels; and hiring practices and procedures. When completed,
14the audit required by this paragraph shall be distributed in
15accordance with Section 3-14.
16    The Auditor General shall conduct a financial and
17compliance and program audit of distributions from the
18Municipal Economic Development Fund during the immediately
19preceding calendar year pursuant to Section 8-403.1 of the
20Public Utilities Act at no cost to the city, village, or
21incorporated town that received the distributions.
22    The Auditor General must conduct an audit of the Health
23Facilities and Services Review Board pursuant to Section 19.5
24of the Illinois Health Facilities Planning Act.
25    The Auditor General of the State of Illinois shall annually
26conduct or cause to be conducted a financial and compliance

 

 

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1audit of the books and records of any county water commission
2organized pursuant to the Water Commission Act of 1985 and
3shall file a copy of the report of that audit with the Governor
4and the Legislative Audit Commission. The filed audit shall be
5open to the public for inspection. The cost of the audit shall
6be charged to the county water commission in accordance with
7Section 6z-27 of the State Finance Act. The county water
8commission shall make available to the Auditor General its
9books and records and any other documentation, whether in the
10possession of its trustees or other parties, necessary to
11conduct the audit required. These audit requirements apply only
12through July 1, 2007.
13    The Auditor General must conduct audits of the Rend Lake
14Conservancy District as provided in Section 25.5 of the River
15Conservancy Districts Act.
16    The Auditor General must conduct financial audits of the
17Southeastern Illinois Economic Development Authority as
18provided in Section 70 of the Southeastern Illinois Economic
19Development Authority Act.
20    The Auditor General shall conduct a compliance audit in
21accordance with subsections (d) and (f) of Section 30 of the
22Innovation Development and Economy Act.
23(Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09;
2496-939, eff. 6-24-10.)
 
25    Section 15. The State Finance Act is amended by changing

 

 

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1Sections 8.25 and 8.25f as follows:
 
2    (30 ILCS 105/8.25)  (from Ch. 127, par. 144.25)
3    Sec. 8.25. Build Illinois Fund; uses.
4    (A) All moneys in the Build Illinois Fund shall be
5transferred, appropriated, and used only for the purposes
6authorized by and subject to the limitations and conditions
7prescribed by this Section. There are established the following
8accounts in the Build Illinois Fund: the McCormick Place
9Account, the Build Illinois Bond Account, the Build Illinois
10Purposes Account, the Park and Conservation Fund Account, and
11the Tourism Advertising and Promotion Account. Amounts
12deposited into the Build Illinois Fund consisting of 1.55%
13before July 1, 1986, and 1.75% on and after July 1, 1986, of
14moneys received by the Department of Revenue under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act, and all amounts deposited
18therein under Section 28 of the Illinois Horse Racing Act of
191975, Section 4.05 of the Chicago World's Fair - 1992 Authority
20Act, and Sections 3 and 6 of the Hotel Operators' Occupation
21Tax Act, shall be credited initially to the McCormick Place
22Account and all other amounts deposited into the Build Illinois
23Fund shall be credited initially to the Build Illinois Bond
24Account. Of the amounts initially so credited to the McCormick
25Place Account in each month, the amount that is to be

 

 

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1transferred in that month to the Metropolitan Fair and
2Exposition Authority Improvement Bond Fund, as provided below,
3shall remain credited to the McCormick Place Account, and all
4amounts initially so credited in that month in excess thereof
5shall next be credited to the Build Illinois Bond Account. Of
6the amounts credited to the Build Illinois Bond Account in each
7month, the amount that is to be transferred in that month to
8the Build Illinois Bond Retirement and Interest Fund, as
9provided below, shall remain credited to the Build Illinois
10Bond Account, and all amounts so credited in each month in
11excess thereof shall next be credited monthly to the other
12accounts in the following order of priority: first, to the
13Build Illinois Purposes Account, (a) 1/12, or in the case of
14fiscal year 1986, 1/9, of the fiscal year amounts authorized to
15be transferred to the Build Illinois Purposes Fund as provided
16below plus (b) any cumulative deficiency in those transfers for
17prior months; second, 1/12 of $10,000,000, plus any cumulative
18deficiency in those transfers for prior months, to the Park and
19Conservation Fund Account; and third, to the General Revenue
20Fund in the State Treasury all amounts that remain in the Build
21Illinois Fund on the last day of each month and are not
22credited to any account in that Fund.
23    Transfers from the McCormick Place Account in the Build
24Illinois Fund shall be made as follows:
25    Beginning with fiscal year 1985 and continuing for each
26fiscal year thereafter, the Metropolitan Public Pier and

 

 

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1Exposition Authority shall annually certify to the State
2Comptroller and State Treasurer the amount necessary and
3required during the fiscal year with respect to which the
4certification is made to pay the debt service requirements
5(including amounts to be paid with respect to arrangements to
6provide additional security or liquidity) on all outstanding
7bonds and notes, including refunding bonds (herein
8collectively referred to as bonds) of issues in the aggregate
9amount (excluding the amount of any refunding bonds issued by
10that Authority after January 1, 1986) of not more than
11$312,500,000 issued after July 1, 1984, by that Authority for
12the purposes specified in Sections 10.1 and 13.1 of the
13Metropolitan Public Pier and Exposition Authority Act. In each
14month of the fiscal year in which there are bonds outstanding
15with respect to which the annual certification is made, the
16Comptroller shall order transferred and the Treasurer shall
17transfer from the McCormick Place Account in the Build Illinois
18Fund to the Metropolitan Fair and Exposition Authority
19Improvement Bond Fund an amount equal to 150% of the certified
20amount for that fiscal year divided by the number of months
21during that fiscal year in which bonds of the Authority are
22outstanding, plus any cumulative deficiency in those transfers
23for prior months; provided, that the maximum amount that may be
24so transferred in fiscal year 1985 shall not exceed $15,000,000
25or a lesser sum as is actually necessary and required to pay
26the debt service requirements for that fiscal year after giving

 

 

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1effect to net operating revenues of that Authority available
2for that purpose as certified by that Authority, and provided
3further that the maximum amount that may be so transferred in
4fiscal year 1986 shall not exceed $30,000,000 and in each
5fiscal year thereafter shall not exceed $33,500,000 in any
6fiscal year or a lesser sum as is actually necessary and
7required to pay the debt service requirements for that fiscal
8year after giving effect to net operating revenues of that
9Authority available for that purpose as certified by that
10Authority.
11    When an amount equal to 100% of the aggregate amount of
12principal and interest in each fiscal year with respect to
13bonds issued after July 1, 1984, that by their terms are
14payable from the Metropolitan Fair and Exposition Authority
15Improvement Bond Fund, including under sinking fund
16requirements, has been so paid and deficiencies in reserves
17established from bond proceeds shall have been remedied, and at
18the time that those amounts have been transferred to the
19Authority as provided in Section 13.1 of the Metropolitan
20Public Pier and Exposition Authority Act, the remaining moneys,
21if any, deposited and to be deposited during each fiscal year
22to the Metropolitan Fair and Exposition Authority Improvement
23Bond Fund shall be transferred to the Metropolitan Fair and
24Exposition Authority Completion Note Subordinate Fund.
25    Transfers from the Build Illinois Bond Account in the Build
26Illinois Fund shall be made as follows:

 

 

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1    Beginning with fiscal year 1986 and continuing for each
2fiscal year thereafter so long as limited obligation bonds of
3the State issued under the Build Illinois Bond Act remain
4outstanding, the Comptroller shall order transferred and the
5Treasurer shall transfer in each month, commencing in October,
61985, on the last day of that month, from the Build Illinois
7Bond Account to the Build Illinois Bond Retirement and Interest
8Fund in the State Treasury the amount required to be so
9transferred in that month under Section 13 of the Build
10Illinois Bond Act.
11    Transfers from the remaining accounts in the Build Illinois
12Fund shall be made in the following amounts and in the
13following order of priority:
14    Beginning with fiscal year 1986 and continuing each fiscal
15year thereafter, as soon as practicable after the first day of
16each month, commencing in October, 1985, the Comptroller shall
17order transferred and the Treasurer shall transfer from the
18Build Illinois Purposes Account in the Build Illinois Fund to
19the Build Illinois Purposes Fund 1/12th (or in the case of
20fiscal year 1986 1/9) of the amounts specified below for the
21following fiscal years:
22Fiscal YearAmount
231986$35,000,000
241987$45,000,000
251988$50,000,000
261989$55,000,000

 

 

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11990$55,000,000
21991$50,000,000
31992$16,200,000
41993$16,200,000,
5plus any cumulative deficiency in those transfers for prior
6months.
7    As soon as may be practicable after the first day of each
8month beginning after July 1, 1984, the Comptroller shall order
9transferred and the Treasurer shall transfer from the Park and
10Conservation Fund Account in the Build Illinois Fund to the
11Park and Conservation Fund 1/12 of $10,000,000, plus any
12cumulative deficiency in those transfers for prior months, for
13conservation and park purposes as enumerated in Section 805-420
14of the Department of Natural Resources (Conservation) Law (20
15ILCS 805/805-420), and to pay the debt service requirements on
16all outstanding bonds of an issue in the aggregate amount of
17not more than $40,000,000 issued after January 1, 1985, by the
18State of Illinois for the purposes specified in Section 3(c) of
19the Capital Development Bond Act of 1972, or for the same
20purposes as specified in any other State general obligation
21bond Act enacted after November 1, 1984. Transfers from the
22Park and Conservation Fund to the Capital Development Bond
23Retirement and Interest Fund to pay those debt service
24requirements shall be made in accordance with Section 8.25b of
25this Act.
26    All funds remaining in the Build Illinois Fund on the last

 

 

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1day of any month and not credited to any account in that Fund
2shall be transferred by the State Treasurer to the General
3Revenue Fund.
4    (B) For the purpose of this Section, "cumulative
5deficiency" shall include all deficiencies in those transfers
6that have occurred since July 1, 1984, as specified in
7subsection (A) of this Section.
8    (C) In addition to any other permitted use of moneys in the
9Fund, and notwithstanding any restriction on the use of the
10Fund, moneys in the Park and Conservation Fund may be
11transferred to the General Revenue Fund as authorized by Public
12Act 87-14. The General Assembly finds that an excess of moneys
13existed in the Fund on July 30, 1991, and the Governor's order
14of July 30, 1991, requesting the Comptroller and Treasurer to
15transfer an amount from the Fund to the General Revenue Fund is
16hereby validated.
17    (D) (Blank).
18(Source: P.A. 90-26, eff. 7-1-97; 90-372, eff. 7-1-98; 90-655,
19eff. 7-30-98; 91-239, eff. 1-1-00.)
 
20    (30 ILCS 105/8.25f)  (from Ch. 127, par. 144.25f)
21    Sec. 8.25f. McCormick Place Expansion Project Fund.
22    (a) Deposits. The following amounts shall be deposited into
23the McCormick Place Expansion Project Fund in the State
24Treasury: (i) the moneys required to be deposited into the Fund
25under Section 9 of the Use Tax Act, Section 9 of the Service

 

 

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1Occupation Tax Act, Section 9 of the Service Use Tax Act, and
2Section 3 of the Retailers' Occupation Tax Act and (ii) the
3moneys required to be deposited into the Fund under subsection
4(g) of Section 13 of the Metropolitan Public Pier and
5Exposition Authority Act. Notwithstanding the foregoing, the
6maximum amount that may be deposited into the McCormick Place
7Expansion Project Fund from item (i) shall not exceed the Total
8Deposit amounts with respect to the following fiscal years:
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

 

 

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12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019 221,000,000
122020233,000,000
132021300,000,000246,000,000
142022300,000,000260,000,000
152023300,000,000275,000,000
162024 300,000,000275,000,000
172025 300,000,000275,000,000
182026 300,000,000279,000,000
192027 375,000,000292,000,000
202028 375,000,000307,000,000
212029 375,000,000322,000,000
222030 375,000,000 338,000,000
232031 375,000,000350,000,000
242032 375,000,000350,000,000
252033 375,000,000
262034 375,000,000

 

 

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12035 375,000,000
22036450,000,000
3and
4each fiscal year thereafter
5that bonds are outstanding
6under Section 13.2 of the
7Metropolitan Public Pier and Exposition
8Authority Act, but not after
9fiscal year 2070 2060.
10    Provided that all amounts deposited in the Fund and
11requested in the Authority's certificate have been paid to the
12Authority, all amounts remaining in the McCormick Place
13Expansion Project Fund on the last day of any month shall be
14transferred to the General Revenue Fund.
15    (b) Authority certificate. Beginning with fiscal year 1994
16and continuing for each fiscal year thereafter, the Chairman of
17the Metropolitan Public Pier and Exposition Authority shall
18annually certify to the State Comptroller and the State
19Treasurer the amount necessary and required, during the fiscal
20year with respect to which the certification is made, to pay
21the debt service requirements (including amounts to be paid
22with respect to arrangements to provide additional security or
23liquidity) on all outstanding bonds and notes, including
24refunding bonds, (collectively referred to as "bonds") in an
25amount issued by the Authority pursuant to Section 13.2 of the
26Metropolitan Public Pier and Exposition Authority Act. The

 

 

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1certificate may be amended from time to time as necessary.
2(Source: P.A. 96-898, eff. 5-27-10.)
 
3    Section 20. The Metropolitan Civic Center Support Act is
4amended by changing Section 2 as follows:
 
5    (30 ILCS 355/2)  (from Ch. 85, par. 1392)
6    Sec. 2. When used in this Act:
7    "Authority" means the River Forest Metropolitan
8Exposition, Auditorium and Office Building Authority, the
9Village Board of Trustees of the Village of Rosemont for the
10sole purposes of rehabilitating, developing and making
11improvements to the O'Hare Exposition Center, or any
12Metropolitan Exposition Auditorium and Office Building
13Authority, Metropolitan Exposition and Auditorium Authority or
14Civic Center Authority created prior to the effective date of
15this amendatory Act of 1983 or hereafter created pursuant to
16the statutes of the State of Illinois, except those created
17pursuant to the Metropolitan Public Pier and Exposition
18Authority Act.
19    "Bonds" means any limited obligation revenue bonds issued
20by the Department before July 1, 1989 and by the Bureau (now
21Office) on or after July 1, 1989 pursuant to Section 7 of this
22Act.
23    "Bond Fund" means the Illinois Civic Center Bond Fund, as
24provided in this Act.

 

 

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1    "Bond Retirement Fund" means the Illinois Civic Center Bond
2Retirement and Interest Fund, as provided in this Act.
3    "Bond Sale Order" means any order authorizing the issuance
4and sale of Bonds, which order shall be approved by the
5Director of the Governor's Office of Management and Budget.
6    "Budget Director" means the Director of the Governor's
7Office of Management and Budget.
8    "Bureau" means the Bureau of the Budget, (now Governor's
9Office of Management and Budget).
10    "Department" means the Department of Commerce and Economic
11Opportunity.
12    "Director" means the Director of Commerce and Economic
13Opportunity.
14    "Local Bonds" means any bonds subject to State Financial
15Support under subparagraph (i) of paragraph (b) of subsection
16(3) of Section 4 of this Act.
17    "MEAOB Fund" means the Metropolitan Exposition, Auditorium
18and Office Building Fund, as provided in this Act.
19    "Office" means the Governor's Office of Management and
20Budget.
21    "State Financial Support" means either the payment of debt
22service on bonds issued by an Authority or a unit of local
23government or the grant to an Authority of the proceeds of
24Bonds issued by the Department before July 1, 1989 and by the
25Bureau (now Office) on or after July 1, 1989, all in accordance
26with subsection (3) of Section 4 of this Act.

 

 

SB0485 Engrossed- 23 -LRB101 04248 RJF 49256 b

1(Source: P.A. 94-793, eff. 5-19-06.)
 
2    Section 25. The Build Illinois Act is amended by changing
3Section 1-3 as follows:
 
4    (30 ILCS 750/1-3)  (from Ch. 127, par. 2701-3)
5    Sec. 1-3. The following agencies, boards and entities of
6State government may expend appropriations for the purposes
7contained in this Act: Department of Natural Resources;
8Department of Agriculture; Illinois Finance Authority; Capital
9Development Board; Department of Transportation; Department of
10Central Management Services; Illinois Arts Council;
11Environmental Protection Agency; State Board of Higher
12Education; the Metropolitan Public Pier and Exposition
13Authority; State Board of Education; Illinois Community
14College Board; Board of Trustees of the University of Illinois;
15Board of Trustees of Chicago State University; Board of
16Trustees of Eastern Illinois University; Board of Trustees of
17Governors State University; Board of Trustees of Illinois State
18University; Board of Trustees of Northeastern Illinois
19University; Board of Trustees of Northern Illinois University;
20Board of Trustees of Western Illinois University; and Board of
21Trustees of Southern Illinois University.
22(Source: P.A. 100-695, eff. 8-3-18.)
 
23    Section 30. The Use Tax Act is amended by changing Section

 

 

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19 as follows:
 
2    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
3    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
4and trailers that are required to be registered with an agency
5of this State, each retailer required or authorized to collect
6the tax imposed by this Act shall pay to the Department the
7amount of such tax (except as otherwise provided) at the time
8when he is required to file his return for the period during
9which such tax was collected, less a discount of 2.1% prior to
10January 1, 1990, and 1.75% on and after January 1, 1990, or $5
11per calendar year, whichever is greater, which is allowed to
12reimburse the retailer for expenses incurred in collecting the
13tax, keeping records, preparing and filing returns, remitting
14the tax and supplying data to the Department on request. In the
15case of retailers who report and pay the tax on a transaction
16by transaction basis, as provided in this Section, such
17discount shall be taken with each such tax remittance instead
18of when such retailer files his periodic return. The discount
19allowed under this Section is allowed only for returns that are
20filed in the manner required by this Act. The Department may
21disallow the discount for retailers whose certificate of
22registration is revoked at the time the return is filed, but
23only if the Department's decision to revoke the certificate of
24registration has become final. A retailer need not remit that
25part of any tax collected by him to the extent that he is

 

 

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1required to remit and does remit the tax imposed by the
2Retailers' Occupation Tax Act, with respect to the sale of the
3same property.
4    Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the retailer, in collecting the tax (except as to motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State), may collect for
11each tax return period, only the tax applicable to that part of
12the selling price actually received during such tax return
13period.
14    Except as provided in this Section, on or before the
15twentieth day of each calendar month, such retailer shall file
16a return for the preceding calendar month. Such return shall be
17filed on forms prescribed by the Department and shall furnish
18such information as the Department may reasonably require. On
19and after January 1, 2018, except for returns for motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State, with respect to
22retailers whose annual gross receipts average $20,000 or more,
23all returns required to be filed pursuant to this Act shall be
24filed electronically. Retailers who demonstrate that they do
25not have access to the Internet or demonstrate hardship in
26filing electronically may petition the Department to waive the

 

 

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1electronic filing requirement.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in the business of selling tangible
12    personal property at retail in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month from sales of tangible
15    personal property by him during such preceding calendar
16    month, including receipts from charge and time sales, but
17    less all deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due;
21        5-5. The signature of the taxpayer; and
22        6. Such other reasonable information as the Department
23    may require.
24    If a taxpayer fails to sign a return within 30 days after
25the proper notice and demand for signature by the Department,
26the return shall be considered valid and any amount shown to be

 

 

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1due on the return shall be deemed assessed.
2    Beginning October 1, 1993, a taxpayer who has an average
3monthly tax liability of $150,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1995, a taxpayer who has
9an average monthly tax liability of $50,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 2000, a taxpayer who has
12an annual tax liability of $200,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. The term "annual tax liability" shall be the
15sum of the taxpayer's liabilities under this Act, and under all
16other State and local occupation and use tax laws administered
17by the Department, for the immediately preceding calendar year.
18The term "average monthly tax liability" means the sum of the
19taxpayer's liabilities under this Act, and under all other
20State and local occupation and use tax laws administered by the
21Department, for the immediately preceding calendar year
22divided by 12. Beginning on October 1, 2002, a taxpayer who has
23a tax liability in the amount set forth in subsection (b) of
24Section 2505-210 of the Department of Revenue Law shall make
25all payments required by rules of the Department by electronic
26funds transfer.

 

 

SB0485 Engrossed- 28 -LRB101 04248 RJF 49256 b

1    Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make payments
3by electronic funds transfer. All taxpayers required to make
4payments by electronic funds transfer shall make those payments
5for a minimum of one year beginning on October 1.
6    Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9    All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those payments
12in the manner authorized by the Department.
13    The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16    Before October 1, 2000, if the taxpayer's average monthly
17tax liability to the Department under this Act, the Retailers'
18Occupation Tax Act, the Service Occupation Tax Act, the Service
19Use Tax Act was $10,000 or more during the preceding 4 complete
20calendar quarters, he shall file a return with the Department
21each month by the 20th day of the month next following the
22month during which such tax liability is incurred and shall
23make payments to the Department on or before the 7th, 15th,
2422nd and last day of the month during which such liability is
25incurred. On and after October 1, 2000, if the taxpayer's
26average monthly tax liability to the Department under this Act,

 

 

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1the Retailers' Occupation Tax Act, the Service Occupation Tax
2Act, and the Service Use Tax Act was $20,000 or more during the
3preceding 4 complete calendar quarters, he shall file a return
4with the Department each month by the 20th day of the month
5next following the month during which such tax liability is
6incurred and shall make payment to the Department on or before
7the 7th, 15th, 22nd and last day of the month during which such
8liability is incurred. If the month during which such tax
9liability is incurred began prior to January 1, 1985, each
10payment shall be in an amount equal to 1/4 of the taxpayer's
11actual liability for the month or an amount set by the
12Department not to exceed 1/4 of the average monthly liability
13of the taxpayer to the Department for the preceding 4 complete
14calendar quarters (excluding the month of highest liability and
15the month of lowest liability in such 4 quarter period). If the
16month during which such tax liability is incurred begins on or
17after January 1, 1985, and prior to January 1, 1987, each
18payment shall be in an amount equal to 22.5% of the taxpayer's
19actual liability for the month or 27.5% of the taxpayer's
20liability for the same calendar month of the preceding year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1987, and prior to January 1, 1988, each
23payment shall be in an amount equal to 22.5% of the taxpayer's
24actual liability for the month or 26.25% of the taxpayer's
25liability for the same calendar month of the preceding year. If
26the month during which such tax liability is incurred begins on

 

 

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1or after January 1, 1988, and prior to January 1, 1989, or
2begins on or after January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year. If the month during which
6such tax liability is incurred begins on or after January 1,
71989, and prior to January 1, 1996, each payment shall be in an
8amount equal to 22.5% of the taxpayer's actual liability for
9the month or 25% of the taxpayer's liability for the same
10calendar month of the preceding year or 100% of the taxpayer's
11actual liability for the quarter monthly reporting period. The
12amount of such quarter monthly payments shall be credited
13against the final tax liability of the taxpayer's return for
14that month. Before October 1, 2000, once applicable, the
15requirement of the making of quarter monthly payments to the
16Department shall continue until such taxpayer's average
17monthly liability to the Department during the preceding 4
18complete calendar quarters (excluding the month of highest
19liability and the month of lowest liability) is less than
20$9,000, or until such taxpayer's average monthly liability to
21the Department as computed for each calendar quarter of the 4
22preceding complete calendar quarter period is less than
23$10,000. However, if a taxpayer can show the Department that a
24substantial change in the taxpayer's business has occurred
25which causes the taxpayer to anticipate that his average
26monthly tax liability for the reasonably foreseeable future

 

 

SB0485 Engrossed- 31 -LRB101 04248 RJF 49256 b

1will fall below the $10,000 threshold stated above, then such
2taxpayer may petition the Department for change in such
3taxpayer's reporting status. On and after October 1, 2000, once
4applicable, the requirement of the making of quarter monthly
5payments to the Department shall continue until such taxpayer's
6average monthly liability to the Department during the
7preceding 4 complete calendar quarters (excluding the month of
8highest liability and the month of lowest liability) is less
9than $19,000 or until such taxpayer's average monthly liability
10to the Department as computed for each calendar quarter of the
114 preceding complete calendar quarter period is less than
12$20,000. However, if a taxpayer can show the Department that a
13substantial change in the taxpayer's business has occurred
14which causes the taxpayer to anticipate that his average
15monthly tax liability for the reasonably foreseeable future
16will fall below the $20,000 threshold stated above, then such
17taxpayer may petition the Department for a change in such
18taxpayer's reporting status. The Department shall change such
19taxpayer's reporting status unless it finds that such change is
20seasonal in nature and not likely to be long term. If any such
21quarter monthly payment is not paid at the time or in the
22amount required by this Section, then the taxpayer shall be
23liable for penalties and interest on the difference between the
24minimum amount due and the amount of such quarter monthly
25payment actually and timely paid, except insofar as the
26taxpayer has previously made payments for that month to the

 

 

SB0485 Engrossed- 32 -LRB101 04248 RJF 49256 b

1Department in excess of the minimum payments previously due as
2provided in this Section. The Department shall make reasonable
3rules and regulations to govern the quarter monthly payment
4amount and quarter monthly payment dates for taxpayers who file
5on other than a calendar monthly basis.
6    If any such payment provided for in this Section exceeds
7the taxpayer's liabilities under this Act, the Retailers'
8Occupation Tax Act, the Service Occupation Tax Act and the
9Service Use Tax Act, as shown by an original monthly return,
10the Department shall issue to the taxpayer a credit memorandum
11no later than 30 days after the date of payment, which
12memorandum may be submitted by the taxpayer to the Department
13in payment of tax liability subsequently to be remitted by the
14taxpayer to the Department or be assigned by the taxpayer to a
15similar taxpayer under this Act, the Retailers' Occupation Tax
16Act, the Service Occupation Tax Act or the Service Use Tax Act,
17in accordance with reasonable rules and regulations to be
18prescribed by the Department, except that if such excess
19payment is shown on an original monthly return and is made
20after December 31, 1986, no credit memorandum shall be issued,
21unless requested by the taxpayer. If no such request is made,
22the taxpayer may credit such excess payment against tax
23liability subsequently to be remitted by the taxpayer to the
24Department under this Act, the Retailers' Occupation Tax Act,
25the Service Occupation Tax Act or the Service Use Tax Act, in
26accordance with reasonable rules and regulations prescribed by

 

 

SB0485 Engrossed- 33 -LRB101 04248 RJF 49256 b

1the Department. If the Department subsequently determines that
2all or any part of the credit taken was not actually due to the
3taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
4be reduced by 2.1% or 1.75% of the difference between the
5credit taken and that actually due, and the taxpayer shall be
6liable for penalties and interest on such difference.
7    If the retailer is otherwise required to file a monthly
8return and if the retailer's average monthly tax liability to
9the Department does not exceed $200, the Department may
10authorize his returns to be filed on a quarter annual basis,
11with the return for January, February, and March of a given
12year being due by April 20 of such year; with the return for
13April, May and June of a given year being due by July 20 of such
14year; with the return for July, August and September of a given
15year being due by October 20 of such year, and with the return
16for October, November and December of a given year being due by
17January 20 of the following year.
18    If the retailer is otherwise required to file a monthly or
19quarterly return and if the retailer's average monthly tax
20liability to the Department does not exceed $50, the Department
21may authorize his returns to be filed on an annual basis, with
22the return for a given year being due by January 20 of the
23following year.
24    Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

 

 

SB0485 Engrossed- 34 -LRB101 04248 RJF 49256 b

1    Notwithstanding any other provision in this Act concerning
2the time within which a retailer may file his return, in the
3case of any retailer who ceases to engage in a kind of business
4which makes him responsible for filing returns under this Act,
5such retailer shall file a final return under this Act with the
6Department not more than one month after discontinuing such
7business.
8    In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, except as otherwise provided in this
11Section, every retailer selling this kind of tangible personal
12property shall file, with the Department, upon a form to be
13prescribed and supplied by the Department, a separate return
14for each such item of tangible personal property which the
15retailer sells, except that if, in the same transaction, (i) a
16retailer of aircraft, watercraft, motor vehicles or trailers
17transfers more than one aircraft, watercraft, motor vehicle or
18trailer to another aircraft, watercraft, motor vehicle or
19trailer retailer for the purpose of resale or (ii) a retailer
20of aircraft, watercraft, motor vehicles, or trailers transfers
21more than one aircraft, watercraft, motor vehicle, or trailer
22to a purchaser for use as a qualifying rolling stock as
23provided in Section 3-55 of this Act, then that seller may
24report the transfer of all the aircraft, watercraft, motor
25vehicles or trailers involved in that transaction to the
26Department on the same uniform invoice-transaction reporting

 

 

SB0485 Engrossed- 35 -LRB101 04248 RJF 49256 b

1return form. For purposes of this Section, "watercraft" means a
2Class 2, Class 3, or Class 4 watercraft as defined in Section
33-2 of the Boat Registration and Safety Act, a personal
4watercraft, or any boat equipped with an inboard motor.
5    In addition, with respect to motor vehicles, watercraft,
6aircraft, and trailers that are required to be registered with
7an agency of this State, every person who is engaged in the
8business of leasing or renting such items and who, in
9connection with such business, sells any such item to a
10retailer for the purpose of resale is, notwithstanding any
11other provision of this Section to the contrary, authorized to
12meet the return-filing requirement of this Act by reporting the
13transfer of all the aircraft, watercraft, motor vehicles, or
14trailers transferred for resale during a month to the
15Department on the same uniform invoice-transaction reporting
16return form on or before the 20th of the month following the
17month in which the transfer takes place. Notwithstanding any
18other provision of this Act to the contrary, all returns filed
19under this paragraph must be filed by electronic means in the
20manner and form as required by the Department.
21    The transaction reporting return in the case of motor
22vehicles or trailers that are required to be registered with an
23agency of this State, shall be the same document as the Uniform
24Invoice referred to in Section 5-402 of the Illinois Vehicle
25Code and must show the name and address of the seller; the name
26and address of the purchaser; the amount of the selling price

 

 

SB0485 Engrossed- 36 -LRB101 04248 RJF 49256 b

1including the amount allowed by the retailer for traded-in
2property, if any; the amount allowed by the retailer for the
3traded-in tangible personal property, if any, to the extent to
4which Section 2 of this Act allows an exemption for the value
5of traded-in property; the balance payable after deducting such
6trade-in allowance from the total selling price; the amount of
7tax due from the retailer with respect to such transaction; the
8amount of tax collected from the purchaser by the retailer on
9such transaction (or satisfactory evidence that such tax is not
10due in that particular instance, if that is claimed to be the
11fact); the place and date of the sale; a sufficient
12identification of the property sold; such other information as
13is required in Section 5-402 of the Illinois Vehicle Code, and
14such other information as the Department may reasonably
15require.
16    The transaction reporting return in the case of watercraft
17and aircraft must show the name and address of the seller; the
18name and address of the purchaser; the amount of the selling
19price including the amount allowed by the retailer for
20traded-in property, if any; the amount allowed by the retailer
21for the traded-in tangible personal property, if any, to the
22extent to which Section 2 of this Act allows an exemption for
23the value of traded-in property; the balance payable after
24deducting such trade-in allowance from the total selling price;
25the amount of tax due from the retailer with respect to such
26transaction; the amount of tax collected from the purchaser by

 

 

SB0485 Engrossed- 37 -LRB101 04248 RJF 49256 b

1the retailer on such transaction (or satisfactory evidence that
2such tax is not due in that particular instance, if that is
3claimed to be the fact); the place and date of the sale, a
4sufficient identification of the property sold, and such other
5information as the Department may reasonably require.
6    Such transaction reporting return shall be filed not later
7than 20 days after the date of delivery of the item that is
8being sold, but may be filed by the retailer at any time sooner
9than that if he chooses to do so. The transaction reporting
10return and tax remittance or proof of exemption from the tax
11that is imposed by this Act may be transmitted to the
12Department by way of the State agency with which, or State
13officer with whom, the tangible personal property must be
14titled or registered (if titling or registration is required)
15if the Department and such agency or State officer determine
16that this procedure will expedite the processing of
17applications for title or registration.
18    With each such transaction reporting return, the retailer
19shall remit the proper amount of tax due (or shall submit
20satisfactory evidence that the sale is not taxable if that is
21the case), to the Department or its agents, whereupon the
22Department shall issue, in the purchaser's name, a tax receipt
23(or a certificate of exemption if the Department is satisfied
24that the particular sale is tax exempt) which such purchaser
25may submit to the agency with which, or State officer with
26whom, he must title or register the tangible personal property

 

 

SB0485 Engrossed- 38 -LRB101 04248 RJF 49256 b

1that is involved (if titling or registration is required) in
2support of such purchaser's application for an Illinois
3certificate or other evidence of title or registration to such
4tangible personal property.
5    No retailer's failure or refusal to remit tax under this
6Act precludes a user, who has paid the proper tax to the
7retailer, from obtaining his certificate of title or other
8evidence of title or registration (if titling or registration
9is required) upon satisfying the Department that such user has
10paid the proper tax (if tax is due) to the retailer. The
11Department shall adopt appropriate rules to carry out the
12mandate of this paragraph.
13    If the user who would otherwise pay tax to the retailer
14wants the transaction reporting return filed and the payment of
15tax or proof of exemption made to the Department before the
16retailer is willing to take these actions and such user has not
17paid the tax to the retailer, such user may certify to the fact
18of such delay by the retailer, and may (upon the Department
19being satisfied of the truth of such certification) transmit
20the information required by the transaction reporting return
21and the remittance for tax or proof of exemption directly to
22the Department and obtain his tax receipt or exemption
23determination, in which event the transaction reporting return
24and tax remittance (if a tax payment was required) shall be
25credited by the Department to the proper retailer's account
26with the Department, but without the 2.1% or 1.75% discount

 

 

SB0485 Engrossed- 39 -LRB101 04248 RJF 49256 b

1provided for in this Section being allowed. When the user pays
2the tax directly to the Department, he shall pay the tax in the
3same amount and in the same form in which it would be remitted
4if the tax had been remitted to the Department by the retailer.
5    Where a retailer collects the tax with respect to the
6selling price of tangible personal property which he sells and
7the purchaser thereafter returns such tangible personal
8property and the retailer refunds the selling price thereof to
9the purchaser, such retailer shall also refund, to the
10purchaser, the tax so collected from the purchaser. When filing
11his return for the period in which he refunds such tax to the
12purchaser, the retailer may deduct the amount of the tax so
13refunded by him to the purchaser from any other use tax which
14such retailer may be required to pay or remit to the
15Department, as shown by such return, if the amount of the tax
16to be deducted was previously remitted to the Department by
17such retailer. If the retailer has not previously remitted the
18amount of such tax to the Department, he is entitled to no
19deduction under this Act upon refunding such tax to the
20purchaser.
21    Any retailer filing a return under this Section shall also
22include (for the purpose of paying tax thereon) the total tax
23covered by such return upon the selling price of tangible
24personal property purchased by him at retail from a retailer,
25but as to which the tax imposed by this Act was not collected
26from the retailer filing such return, and such retailer shall

 

 

SB0485 Engrossed- 40 -LRB101 04248 RJF 49256 b

1remit the amount of such tax to the Department when filing such
2return.
3    If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable retailers, who are required to file
6returns hereunder and also under the Retailers' Occupation Tax
7Act, to furnish all the return information required by both
8Acts on the one form.
9    Where the retailer has more than one business registered
10with the Department under separate registration under this Act,
11such retailer may not file each return that is due as a single
12return covering all such registered businesses, but shall file
13separate returns for each such registered business.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury which is hereby created, the net
17revenue realized for the preceding month from the 1% tax
18imposed under this Act.
19    Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund 4% of the
21net revenue realized for the preceding month from the 6.25%
22general rate on the selling price of tangible personal property
23which is purchased outside Illinois at retail from a retailer
24and which is titled or registered by an agency of this State's
25government.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB0485 Engrossed- 41 -LRB101 04248 RJF 49256 b

1pay into the State and Local Sales Tax Reform Fund, a special
2fund in the State Treasury, 20% of the net revenue realized for
3the preceding month from the 6.25% general rate on the selling
4price of tangible personal property, other than tangible
5personal property which is purchased outside Illinois at retail
6from a retailer and which is titled or registered by an agency
7of this State's government.
8    Beginning August 1, 2000, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 100% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol. Beginning
12September 1, 2010, each month the Department shall pay into the
13State and Local Sales Tax Reform Fund 100% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of sales tax holiday items.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the net revenue
18realized for the preceding month from the 6.25% general rate on
19the selling price of tangible personal property which is
20purchased outside Illinois at retail from a retailer and which
21is titled or registered by an agency of this State's
22government.
23    Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

 

 

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1candy, grooming and hygiene products, and soft drinks that had
2been taxed at a rate of 1% prior to September 1, 2009 but that
3are now taxed at 6.25%.
4    Beginning July 1, 2011, each month the Department shall pay
5into the Clean Air Act Permit Fund 80% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of sorbents used in Illinois in the process
8of sorbent injection as used to comply with the Environmental
9Protection Act or the federal Clean Air Act, but the total
10payment into the Clean Air Act Permit Fund under this Act and
11the Retailers' Occupation Tax Act shall not exceed $2,000,000
12in any fiscal year.
13    Beginning July 1, 2013, each month the Department shall pay
14into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Service Use Tax Act, the Service
16Occupation Tax Act, and the Retailers' Occupation Tax Act an
17amount equal to the average monthly deficit in the Underground
18Storage Tank Fund during the prior year, as certified annually
19by the Illinois Environmental Protection Agency, but the total
20payment into the Underground Storage Tank Fund under this Act,
21the Service Use Tax Act, the Service Occupation Tax Act, and
22the Retailers' Occupation Tax Act shall not exceed $18,000,000
23in any State fiscal year. As used in this paragraph, the
24"average monthly deficit" shall be equal to the difference
25between the average monthly claims for payment by the fund and
26the average monthly revenues deposited into the fund, excluding

 

 

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1payments made pursuant to this paragraph.
2    Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under this Act, the Service Use Tax
4Act, the Service Occupation Tax Act, and the Retailers'
5Occupation Tax Act, each month the Department shall deposit
6$500,000 into the State Crime Laboratory Fund.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

 

 

SB0485 Engrossed- 44 -LRB101 04248 RJF 49256 b

1business day of any month the sum of (1) the Tax Act Amount
2required to be deposited into the Build Illinois Bond Account
3in the Build Illinois Fund during such month and (2) the amount
4transferred during such month to the Build Illinois Fund from
5the State and Local Sales Tax Reform Fund shall have been less
6than 1/12 of the Annual Specified Amount, an amount equal to
7the difference shall be immediately paid into the Build
8Illinois Fund from other moneys received by the Department
9pursuant to the Tax Acts; and, further provided, that in no
10event shall the payments required under the preceding proviso
11result in aggregate payments into the Build Illinois Fund
12pursuant to this clause (b) for any fiscal year in excess of
13the greater of (i) the Tax Act Amount or (ii) the Annual
14Specified Amount for such fiscal year; and, further provided,
15that the amounts payable into the Build Illinois Fund under
16this clause (b) shall be payable only until such time as the
17aggregate amount on deposit under each trust indenture securing
18Bonds issued and outstanding pursuant to the Build Illinois
19Bond Act is sufficient, taking into account any future
20investment income, to fully provide, in accordance with such
21indenture, for the defeasance of or the payment of the
22principal of, premium, if any, and interest on the Bonds
23secured by such indenture and on any Bonds expected to be
24issued thereafter and all fees and costs payable with respect
25thereto, all as certified by the Director of the Bureau of the
26Budget (now Governor's Office of Management and Budget). If on

 

 

SB0485 Engrossed- 45 -LRB101 04248 RJF 49256 b

1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20    Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Public Pier and Exposition
25Authority provided under Section 8.25f of the State Finance
26Act, but not in excess of the sums designated as "Total

 

 

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1Deposit", shall be deposited in the aggregate from collections
2under Section 9 of the Use Tax Act, Section 9 of the Service
3Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4Section 3 of the Retailers' Occupation Tax Act into the
5McCormick Place Expansion Project Fund in the specified fiscal
6years.
7Fiscal YearTotal Deposit
81993         $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000
262011146,000,000

 

 

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12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021300,000,000 246,000,000
112022300,000,000260,000,000
122023300,000,000275,000,000
132024 300,000,000275,000,000
142025 300,000,000275,000,000
152026 300,000,000279,000,000
162027 375,000,000292,000,000
172028 375,000,000307,000,000
182029 375,000,000322,000,000
192030 375,000,000338,000,000
202031 375,000,000350,000,000
212032 375,000,000350,000,000
222033 375,000,000
232034 375,000,000
242035375,000,000
252036450,000,000
26and

 

 

SB0485 Engrossed- 48 -LRB101 04248 RJF 49256 b

1each fiscal year
2thereafter that bonds
3are outstanding under
4Section 13.2 of the
5Metropolitan Public Pier and
6Exposition Authority Act,
7but not after fiscal year 2070
82060.
9    Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Public Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total Deposit",
21has been deposited.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois Tax

 

 

SB0485 Engrossed- 49 -LRB101 04248 RJF 49256 b

1Increment Fund 0.27% of 80% of the net revenue realized for the
2preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning with the receipt of the first report of
8taxes paid by an eligible business and continuing for a 25-year
9period, the Department shall each month pay into the Energy
10Infrastructure Fund 80% of the net revenue realized from the
116.25% general rate on the selling price of Illinois-mined coal
12that was sold to an eligible business. For purposes of this
13paragraph, the term "eligible business" means a new electric
14generating facility certified pursuant to Section 605-332 of
15the Department of Commerce and Economic Opportunity Law of the
16Civil Administrative Code of Illinois.
17    Subject to payment of amounts into the Build Illinois Fund,
18the McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, and the Energy Infrastructure Fund pursuant to
20the preceding paragraphs or in any amendments to this Section
21hereafter enacted, beginning on the first day of the first
22calendar month to occur on or after August 26, 2014 (the
23effective date of Public Act 98-1098), each month, from the
24collections made under Section 9 of the Use Tax Act, Section 9
25of the Service Use Tax Act, Section 9 of the Service Occupation
26Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

 

 

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1the Department shall pay into the Tax Compliance and
2Administration Fund, to be used, subject to appropriation, to
3fund additional auditors and compliance personnel at the
4Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5the cash receipts collected during the preceding fiscal year by
6the Audit Bureau of the Department under the Use Tax Act, the
7Service Use Tax Act, the Service Occupation Tax Act, the
8Retailers' Occupation Tax Act, and associated local occupation
9and use taxes administered by the Department.
10    Subject to payments of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
13Compliance and Administration Fund as provided in this Section,
14beginning on July 1, 2018 the Department shall pay each month
15into the Downstate Public Transportation Fund the moneys
16required to be so paid under Section 2-3 of the Downstate
17Public Transportation Act.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% thereof shall be paid into the State
20Treasury and 25% shall be reserved in a special account and
21used only for the transfer to the Common School Fund as part of
22the monthly transfer from the General Revenue Fund in
23accordance with Section 8a of the State Finance Act.
24    As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

 

 

SB0485 Engrossed- 51 -LRB101 04248 RJF 49256 b

1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9    For greater simplicity of administration, manufacturers,
10importers and wholesalers whose products are sold at retail in
11Illinois by numerous retailers, and who wish to do so, may
12assume the responsibility for accounting and paying to the
13Department all tax accruing under this Act with respect to such
14sales, if the retailers who are affected do not make written
15objection to the Department to this arrangement.
16(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1799-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
187-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
19    Section 35. The Service Use Tax Act is amended by changing
20Section 9 as follows:
 
21    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
22    Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax (except as otherwise provided) at the time when he

 

 

SB0485 Engrossed- 52 -LRB101 04248 RJF 49256 b

1is required to file his return for the period during which such
2tax was collected, less a discount of 2.1% prior to January 1,
31990 and 1.75% on and after January 1, 1990, or $5 per calendar
4year, whichever is greater, which is allowed to reimburse the
5serviceman for expenses incurred in collecting the tax, keeping
6records, preparing and filing returns, remitting the tax and
7supplying data to the Department on request. The discount
8allowed under this Section is allowed only for returns that are
9filed in the manner required by this Act. The Department may
10disallow the discount for servicemen whose certificate of
11registration is revoked at the time the return is filed, but
12only if the Department's decision to revoke the certificate of
13registration has become final. A serviceman need not remit that
14part of any tax collected by him to the extent that he is
15required to pay and does pay the tax imposed by the Service
16Occupation Tax Act with respect to his sale of service
17involving the incidental transfer by him of the same property.
18    Except as provided hereinafter in this Section, on or
19before the twentieth day of each calendar month, such
20serviceman shall file a return for the preceding calendar month
21in accordance with reasonable Rules and Regulations to be
22promulgated by the Department. Such return shall be filed on a
23form prescribed by the Department and shall contain such
24information as the Department may reasonably require. On and
25after January 1, 2018, with respect to servicemen whose annual
26gross receipts average $20,000 or more, all returns required to

 

 

SB0485 Engrossed- 53 -LRB101 04248 RJF 49256 b

1be filed pursuant to this Act shall be filed electronically.
2Servicemen who demonstrate that they do not have access to the
3Internet or demonstrate hardship in filing electronically may
4petition the Department to waive the electronic filing
5requirement.
6    The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13        1. The name of the seller;
14        2. The address of the principal place of business from
15    which he engages in business as a serviceman in this State;
16        3. The total amount of taxable receipts received by him
17    during the preceding calendar month, including receipts
18    from charge and time sales, but less all deductions allowed
19    by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due;
23        5-5. The signature of the taxpayer; and
24        6. Such other reasonable information as the Department
25    may require.
26    If a taxpayer fails to sign a return within 30 days after

 

 

SB0485 Engrossed- 54 -LRB101 04248 RJF 49256 b

1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

 

 

SB0485 Engrossed- 55 -LRB101 04248 RJF 49256 b

1all payments required by rules of the Department by electronic
2funds transfer.
3    Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8    Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11    All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15    The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18    If the serviceman is otherwise required to file a monthly
19return and if the serviceman's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

 

 

SB0485 Engrossed- 56 -LRB101 04248 RJF 49256 b

1October, November and December of a given year being due by
2January 20 of the following year.
3    If the serviceman is otherwise required to file a monthly
4or quarterly return and if the serviceman's average monthly tax
5liability to the Department does not exceed $50, the Department
6may authorize his returns to be filed on an annual basis, with
7the return for a given year being due by January 20 of the
8following year.
9    Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as monthly
11returns.
12    Notwithstanding any other provision in this Act concerning
13the time within which a serviceman may file his return, in the
14case of any serviceman who ceases to engage in a kind of
15business which makes him responsible for filing returns under
16this Act, such serviceman shall file a final return under this
17Act with the Department not more than 1 month after
18discontinuing such business.
19    Where a serviceman collects the tax with respect to the
20selling price of property which he sells and the purchaser
21thereafter returns such property and the serviceman refunds the
22selling price thereof to the purchaser, such serviceman shall
23also refund, to the purchaser, the tax so collected from the
24purchaser. When filing his return for the period in which he
25refunds such tax to the purchaser, the serviceman may deduct
26the amount of the tax so refunded by him to the purchaser from

 

 

SB0485 Engrossed- 57 -LRB101 04248 RJF 49256 b

1any other Service Use Tax, Service Occupation Tax, retailers'
2occupation tax or use tax which such serviceman may be required
3to pay or remit to the Department, as shown by such return,
4provided that the amount of the tax to be deducted shall
5previously have been remitted to the Department by such
6serviceman. If the serviceman shall not previously have
7remitted the amount of such tax to the Department, he shall be
8entitled to no deduction hereunder upon refunding such tax to
9the purchaser.
10    Any serviceman filing a return hereunder shall also include
11the total tax upon the selling price of tangible personal
12property purchased for use by him as an incident to a sale of
13service, and such serviceman shall remit the amount of such tax
14to the Department when filing such return.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Service Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21    Where the serviceman has more than one business registered
22with the Department under separate registration hereunder,
23such serviceman shall not file each return that is due as a
24single return covering all such registered businesses, but
25shall file separate returns for each such registered business.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB0485 Engrossed- 58 -LRB101 04248 RJF 49256 b

1pay into the State and Local Tax Reform Fund, a special fund in
2the State Treasury, the net revenue realized for the preceding
3month from the 1% tax imposed under this Act.
4    Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 20% of the
6net revenue realized for the preceding month from the 6.25%
7general rate on transfers of tangible personal property, other
8than tangible personal property which is purchased outside
9Illinois at retail from a retailer and which is titled or
10registered by an agency of this State's government.
11    Beginning August 1, 2000, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 100% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol.
15    Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22    Beginning July 1, 2013, each month the Department shall pay
23into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service
25Occupation Tax Act, and the Retailers' Occupation Tax Act an
26amount equal to the average monthly deficit in the Underground

 

 

SB0485 Engrossed- 59 -LRB101 04248 RJF 49256 b

1Storage Tank Fund during the prior year, as certified annually
2by the Illinois Environmental Protection Agency, but the total
3payment into the Underground Storage Tank Fund under this Act,
4the Use Tax Act, the Service Occupation Tax Act, and the
5Retailers' Occupation Tax Act shall not exceed $18,000,000 in
6any State fiscal year. As used in this paragraph, the "average
7monthly deficit" shall be equal to the difference between the
8average monthly claims for payment by the fund and the average
9monthly revenues deposited into the fund, excluding payments
10made pursuant to this paragraph.
11    Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, this Act, the
13Service Occupation Tax Act, and the Retailers' Occupation Tax
14Act, each month the Department shall deposit $500,000 into the
15State Crime Laboratory Fund.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, (a) 1.75% thereof shall be paid into the
18Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
19and after July 1, 1989, 3.8% thereof shall be paid into the
20Build Illinois Fund; provided, however, that if in any fiscal
21year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
22may be, of the moneys received by the Department and required
23to be paid into the Build Illinois Fund pursuant to Section 3
24of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
25Act, Section 9 of the Service Use Tax Act, and Section 9 of the
26Service Occupation Tax Act, such Acts being hereinafter called

 

 

SB0485 Engrossed- 60 -LRB101 04248 RJF 49256 b

1the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2may be, of moneys being hereinafter called the "Tax Act
3Amount", and (2) the amount transferred to the Build Illinois
4Fund from the State and Local Sales Tax Reform Fund shall be
5less than the Annual Specified Amount (as defined in Section 3
6of the Retailers' Occupation Tax Act), an amount equal to the
7difference shall be immediately paid into the Build Illinois
8Fund from other moneys received by the Department pursuant to
9the Tax Acts; and further provided, that if on the last
10business day of any month the sum of (1) the Tax Act Amount
11required to be deposited into the Build Illinois Bond Account
12in the Build Illinois Fund during such month and (2) the amount
13transferred during such month to the Build Illinois Fund from
14the State and Local Sales Tax Reform Fund shall have been less
15than 1/12 of the Annual Specified Amount, an amount equal to
16the difference shall be immediately paid into the Build
17Illinois Fund from other moneys received by the Department
18pursuant to the Tax Acts; and, further provided, that in no
19event shall the payments required under the preceding proviso
20result in aggregate payments into the Build Illinois Fund
21pursuant to this clause (b) for any fiscal year in excess of
22the greater of (i) the Tax Act Amount or (ii) the Annual
23Specified Amount for such fiscal year; and, further provided,
24that the amounts payable into the Build Illinois Fund under
25this clause (b) shall be payable only until such time as the
26aggregate amount on deposit under each trust indenture securing

 

 

SB0485 Engrossed- 61 -LRB101 04248 RJF 49256 b

1Bonds issued and outstanding pursuant to the Build Illinois
2Bond Act is sufficient, taking into account any future
3investment income, to fully provide, in accordance with such
4indenture, for the defeasance of or the payment of the
5principal of, premium, if any, and interest on the Bonds
6secured by such indenture and on any Bonds expected to be
7issued thereafter and all fees and costs payable with respect
8thereto, all as certified by the Director of the Bureau of the
9Budget (now Governor's Office of Management and Budget). If on
10the last business day of any month in which Bonds are
11outstanding pursuant to the Build Illinois Bond Act, the
12aggregate of the moneys deposited in the Build Illinois Bond
13Account in the Build Illinois Fund in such month shall be less
14than the amount required to be transferred in such month from
15the Build Illinois Bond Account to the Build Illinois Bond
16Retirement and Interest Fund pursuant to Section 13 of the
17Build Illinois Bond Act, an amount equal to such deficiency
18shall be immediately paid from other moneys received by the
19Department pursuant to the Tax Acts to the Build Illinois Fund;
20provided, however, that any amounts paid to the Build Illinois
21Fund in any fiscal year pursuant to this sentence shall be
22deemed to constitute payments pursuant to clause (b) of the
23preceding sentence and shall reduce the amount otherwise
24payable for such fiscal year pursuant to clause (b) of the
25preceding sentence. The moneys received by the Department
26pursuant to this Act and required to be deposited into the

 

 

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1Build Illinois Fund are subject to the pledge, claim and charge
2set forth in Section 12 of the Build Illinois Bond Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Public Pier and Exposition
8Authority provided under Section 8.25f of the State Finance
9Act, but not in excess of the sums designated as "Total
10Deposit", shall be deposited in the aggregate from collections
11under Section 9 of the Use Tax Act, Section 9 of the Service
12Use Tax Act, Section 9 of the Service Occupation Tax Act, and
13Section 3 of the Retailers' Occupation Tax Act into the
14McCormick Place Expansion Project Fund in the specified fiscal
15years.
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000

 

 

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12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019221,000,000
192020233,000,000
202021300,000,000 246,000,000
212022300,000,000260,000,000
222023300,000,000275,000,000
232024 300,000,000275,000,000
242025 300,000,000275,000,000
252026 300,000,000279,000,000
262027 375,000,000292,000,000

 

 

SB0485 Engrossed- 64 -LRB101 04248 RJF 49256 b

12028 375,000,000307,000,000
22029 375,000,000322,000,000
32030 375,000,000338,000,000
42031 375,000,000350,000,000
52032 375,000,000350,000,000
62033 375,000,000
72034 375,000,000
82035 375,000,000
92036 450,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Public Pier and
16Exposition Authority Act,
17but not after fiscal year 2070
182060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Public Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Public Pier and
26Exposition Authority Act, plus cumulative deficiencies in the

 

 

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1deposits required under this Section for previous months and
2years, shall be deposited into the McCormick Place Expansion
3Project Fund, until the full amount requested for the fiscal
4year, but not in excess of the amount specified above as "Total
5Deposit", has been deposited.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois Tax
11Increment Fund 0.27% of 80% of the net revenue realized for the
12preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

 

 

SB0485 Engrossed- 66 -LRB101 04248 RJF 49256 b

1    Subject to payment of amounts into the Build Illinois Fund,
2the McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, and the Energy Infrastructure Fund pursuant to
4the preceding paragraphs or in any amendments to this Section
5hereafter enacted, beginning on the first day of the first
6calendar month to occur on or after August 26, 2014 (the
7effective date of Public Act 98-1098), each month, from the
8collections made under Section 9 of the Use Tax Act, Section 9
9of the Service Use Tax Act, Section 9 of the Service Occupation
10Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
11the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year by
16the Audit Bureau of the Department under the Use Tax Act, the
17Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20    Subject to payments of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
23Compliance and Administration Fund as provided in this Section,
24beginning on July 1, 2018 the Department shall pay each month
25into the Downstate Public Transportation Fund the moneys
26required to be so paid under Section 2-3 of the Downstate

 

 

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1Public Transportation Act.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the
4General Revenue Fund of the State Treasury and 25% shall be
5reserved in a special account and used only for the transfer to
6the Common School Fund as part of the monthly transfer from the
7General Revenue Fund in accordance with Section 8a of the State
8Finance Act.
9    As soon as possible after the first day of each month, upon
10certification of the Department of Revenue, the Comptroller
11shall order transferred and the Treasurer shall transfer from
12the General Revenue Fund to the Motor Fuel Tax Fund an amount
13equal to 1.7% of 80% of the net revenue realized under this Act
14for the second preceding month. Beginning April 1, 2000, this
15transfer is no longer required and shall not be made.
16    Net revenue realized for a month shall be the revenue
17collected by the State pursuant to this Act, less the amount
18paid out during that month as refunds to taxpayers for
19overpayment of liability.
20(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
21100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
228-14-18; 100-1171, eff. 1-4-19.)
 
23    Section 40. The Service Occupation Tax Act is amended by
24changing Section 9 as follows:
 

 

 

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1    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax at the time when he is required to file his return
5for the period during which such tax was collectible, less a
6discount of 2.1% prior to January 1, 1990, and 1.75% on and
7after January 1, 1990, or $5 per calendar year, whichever is
8greater, which is allowed to reimburse the serviceman for
9expenses incurred in collecting the tax, keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. The discount allowed under
12this Section is allowed only for returns that are filed in the
13manner required by this Act. The Department may disallow the
14discount for servicemen whose certificate of registration is
15revoked at the time the return is filed, but only if the
16Department's decision to revoke the certificate of
17registration has become final.
18    Where such tangible personal property is sold under a
19conditional sales contract, or under any other form of sale
20wherein the payment of the principal sum, or a part thereof, is
21extended beyond the close of the period for which the return is
22filed, the serviceman, in collecting the tax may collect, for
23each tax return period, only the tax applicable to the part of
24the selling price actually received during such tax return
25period.
26    Except as provided hereinafter in this Section, on or

 

 

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1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar month
3in accordance with reasonable rules and regulations to be
4promulgated by the Department of Revenue. Such return shall be
5filed on a form prescribed by the Department and shall contain
6such information as the Department may reasonably require. On
7and after January 1, 2018, with respect to servicemen whose
8annual gross receipts average $20,000 or more, all returns
9required to be filed pursuant to this Act shall be filed
10electronically. Servicemen who demonstrate that they do not
11have access to the Internet or demonstrate hardship in filing
12electronically may petition the Department to waive the
13electronic filing requirement.
14    The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21        1. The name of the seller;
22        2. The address of the principal place of business from
23    which he engages in business as a serviceman in this State;
24        3. The total amount of taxable receipts received by him
25    during the preceding calendar month, including receipts
26    from charge and time sales, but less all deductions allowed

 

 

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1    by law;
2        4. The amount of credit provided in Section 2d of this
3    Act;
4        5. The amount of tax due;
5        5-5. The signature of the taxpayer; and
6        6. Such other reasonable information as the Department
7    may require.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Prior to October 1, 2003, and on and after September 1,
132004 a serviceman may accept a Manufacturer's Purchase Credit
14certification from a purchaser in satisfaction of Service Use
15Tax as provided in Section 3-70 of the Service Use Tax Act if
16the purchaser provides the appropriate documentation as
17required by Section 3-70 of the Service Use Tax Act. A
18Manufacturer's Purchase Credit certification, accepted prior
19to October 1, 2003 or on or after September 1, 2004 by a
20serviceman as provided in Section 3-70 of the Service Use Tax
21Act, may be used by that serviceman to satisfy Service
22Occupation Tax liability in the amount claimed in the
23certification, not to exceed 6.25% of the receipts subject to
24tax from a qualifying purchase. A Manufacturer's Purchase
25Credit reported on any original or amended return filed under
26this Act after October 20, 2003 for reporting periods prior to

 

 

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1September 1, 2004 shall be disallowed. Manufacturer's Purchase
2Credit reported on annual returns due on or after January 1,
32005 will be disallowed for periods prior to September 1, 2004.
4No Manufacturer's Purchase Credit may be used after September
530, 2003 through August 31, 2004 to satisfy any tax liability
6imposed under this Act, including any audit liability.
7    If the serviceman's average monthly tax liability to the
8Department does not exceed $200, the Department may authorize
9his returns to be filed on a quarter annual basis, with the
10return for January, February and March of a given year being
11due by April 20 of such year; with the return for April, May
12and June of a given year being due by July 20 of such year; with
13the return for July, August and September of a given year being
14due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17    If the serviceman's average monthly tax liability to the
18Department does not exceed $50, the Department may authorize
19his returns to be filed on an annual basis, with the return for
20a given year being due by January 20 of the following year.
21    Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24    Notwithstanding any other provision in this Act concerning
25the time within which a serviceman may file his return, in the
26case of any serviceman who ceases to engage in a kind of

 

 

SB0485 Engrossed- 72 -LRB101 04248 RJF 49256 b

1business which makes him responsible for filing returns under
2this Act, such serviceman shall file a final return under this
3Act with the Department not more than 1 month after
4discontinuing such business.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" means the sum of the
22taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

 

 

SB0485 Engrossed- 73 -LRB101 04248 RJF 49256 b

1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4    Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9    Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12    All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16    The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19    Where a serviceman collects the tax with respect to the
20selling price of tangible personal property which he sells and
21the purchaser thereafter returns such tangible personal
22property and the serviceman refunds the selling price thereof
23to the purchaser, such serviceman shall also refund, to the
24purchaser, the tax so collected from the purchaser. When filing
25his return for the period in which he refunds such tax to the
26purchaser, the serviceman may deduct the amount of the tax so

 

 

SB0485 Engrossed- 74 -LRB101 04248 RJF 49256 b

1refunded by him to the purchaser from any other Service
2Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3Use Tax which such serviceman may be required to pay or remit
4to the Department, as shown by such return, provided that the
5amount of the tax to be deducted shall previously have been
6remitted to the Department by such serviceman. If the
7serviceman shall not previously have remitted the amount of
8such tax to the Department, he shall be entitled to no
9deduction hereunder upon refunding such tax to the purchaser.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Retailers' Occupation Tax
14Act, the Use Tax Act or the Service Use Tax Act, to furnish all
15the return information required by all said Acts on the one
16form.
17    Where the serviceman has more than one business registered
18with the Department under separate registrations hereunder,
19such serviceman shall file separate returns for each registered
20business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund the revenue realized for
23the preceding month from the 1% tax imposed under this Act.
24    Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund 4% of the
26revenue realized for the preceding month from the 6.25% general

 

 

SB0485 Engrossed- 75 -LRB101 04248 RJF 49256 b

1rate.
2    Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the revenue
8realized for the preceding month from the 6.25% general rate on
9transfers of tangible personal property.
10    Beginning August 1, 2000, each month the Department shall
11pay into the Local Government Tax Fund 80% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of motor fuel and gasohol.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2013, each month the Department shall pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service Use Tax
24Act, and the Retailers' Occupation Tax Act an amount equal to
25the average monthly deficit in the Underground Storage Tank
26Fund during the prior year, as certified annually by the

 

 

SB0485 Engrossed- 76 -LRB101 04248 RJF 49256 b

1Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Use Tax Act, and the Retailers'
4Occupation Tax Act shall not exceed $18,000,000 in any State
5fiscal year. As used in this paragraph, the "average monthly
6deficit" shall be equal to the difference between the average
7monthly claims for payment by the fund and the average monthly
8revenues deposited into the fund, excluding payments made
9pursuant to this paragraph.
10    Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, the Service
12Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
13each month the Department shall deposit $500,000 into the State
14Crime Laboratory Fund.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

 

 

SB0485 Engrossed- 77 -LRB101 04248 RJF 49256 b

1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Account in the
11Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture securing
26Bonds issued and outstanding pursuant to the Build Illinois

 

 

SB0485 Engrossed- 78 -LRB101 04248 RJF 49256 b

1Bond Act is sufficient, taking into account any future
2investment income, to fully provide, in accordance with such
3indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois Fund;
19provided, however, that any amounts paid to the Build Illinois
20Fund in any fiscal year pursuant to this sentence shall be
21deemed to constitute payments pursuant to clause (b) of the
22preceding sentence and shall reduce the amount otherwise
23payable for such fiscal year pursuant to clause (b) of the
24preceding sentence. The moneys received by the Department
25pursuant to this Act and required to be deposited into the
26Build Illinois Fund are subject to the pledge, claim and charge

 

 

SB0485 Engrossed- 79 -LRB101 04248 RJF 49256 b

1set forth in Section 12 of the Build Illinois Bond Act.
2    Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Public Pier and Exposition
7Authority provided under Section 8.25f of the State Finance
8Act, but not in excess of the sums designated as "Total
9Deposit", shall be deposited in the aggregate from collections
10under Section 9 of the Use Tax Act, Section 9 of the Service
11Use Tax Act, Section 9 of the Service Occupation Tax Act, and
12Section 3 of the Retailers' Occupation Tax Act into the
13McCormick Place Expansion Project Fund in the specified fiscal
14years.
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

SB0485 Engrossed- 80 -LRB101 04248 RJF 49256 b

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000 246,000,000
202022300,000,000260,000,000
212023300,000,000275,000,000
222024 300,000,000275,000,000
232025 300,000,000275,000,000
242026 300,000,000279,000,000
252027 375,000,000292,000,000
262028 375,000,000307,000,000

 

 

SB0485 Engrossed- 81 -LRB101 04248 RJF 49256 b

12029 375,000,000322,000,000
22030 375,000,000338,000,000
32031 375,000,000350,000,000
42032 375,000,000350,000,000
52033 375,000,000
62034375,000,000
72035 375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Public Pier and
15Exposition Authority Act,
16but not after fiscal year 2070
172060.
18    Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Public Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Public Pier and
25Exposition Authority Act, plus cumulative deficiencies in the
26deposits required under this Section for previous months and

 

 

SB0485 Engrossed- 82 -LRB101 04248 RJF 49256 b

1years, shall be deposited into the McCormick Place Expansion
2Project Fund, until the full amount requested for the fiscal
3year, but not in excess of the amount specified above as "Total
4Deposit", has been deposited.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning July 1, 1993 and ending on September 30,
92013, the Department shall each month pay into the Illinois Tax
10Increment Fund 0.27% of 80% of the net revenue realized for the
11preceding month from the 6.25% general rate on the selling
12price of tangible personal property.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning with the receipt of the first report of
17taxes paid by an eligible business and continuing for a 25-year
18period, the Department shall each month pay into the Energy
19Infrastructure Fund 80% of the net revenue realized from the
206.25% general rate on the selling price of Illinois-mined coal
21that was sold to an eligible business. For purposes of this
22paragraph, the term "eligible business" means a new electric
23generating facility certified pursuant to Section 605-332 of
24the Department of Commerce and Economic Opportunity Law of the
25Civil Administrative Code of Illinois.
26    Subject to payment of amounts into the Build Illinois Fund,

 

 

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1the McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, and the Energy Infrastructure Fund pursuant to
3the preceding paragraphs or in any amendments to this Section
4hereafter enacted, beginning on the first day of the first
5calendar month to occur on or after August 26, 2014 (the
6effective date of Public Act 98-1098), each month, from the
7collections made under Section 9 of the Use Tax Act, Section 9
8of the Service Use Tax Act, Section 9 of the Service Occupation
9Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
10the Department shall pay into the Tax Compliance and
11Administration Fund, to be used, subject to appropriation, to
12fund additional auditors and compliance personnel at the
13Department of Revenue, an amount equal to 1/12 of 5% of 80% of
14the cash receipts collected during the preceding fiscal year by
15the Audit Bureau of the Department under the Use Tax Act, the
16Service Use Tax Act, the Service Occupation Tax Act, the
17Retailers' Occupation Tax Act, and associated local occupation
18and use taxes administered by the Department.
19    Subject to payments of amounts into the Build Illinois
20Fund, the McCormick Place Expansion Project Fund, the Illinois
21Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
22Compliance and Administration Fund as provided in this Section,
23beginning on July 1, 2018 the Department shall pay each month
24into the Downstate Public Transportation Fund the moneys
25required to be so paid under Section 2-3 of the Downstate
26Public Transportation Act.

 

 

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1    Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% shall be paid into the General
3Revenue Fund of the State Treasury and 25% shall be reserved in
4a special account and used only for the transfer to the Common
5School Fund as part of the monthly transfer from the General
6Revenue Fund in accordance with Section 8a of the State Finance
7Act.
8    The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the taxpayer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the taxpayer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The taxpayer's annual return to the
21Department shall also disclose the cost of goods sold by the
22taxpayer during the year covered by such return, opening and
23closing inventories of such goods for such year, cost of goods
24used from stock or taken from stock and given away by the
25taxpayer during such year, pay roll information of the
26taxpayer's business during such year and any additional

 

 

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1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such taxpayer as hereinbefore
4provided for in this Section.
5    If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8        (i) Until January 1, 1994, the taxpayer shall be liable
9    for a penalty equal to 1/6 of 1% of the tax due from such
10    taxpayer under this Act during the period to be covered by
11    the annual return for each month or fraction of a month
12    until such return is filed as required, the penalty to be
13    assessed and collected in the same manner as any other
14    penalty provided for in this Act.
15        (ii) On and after January 1, 1994, the taxpayer shall
16    be liable for a penalty as described in Section 3-4 of the
17    Uniform Penalty and Interest Act.
18    The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26    The foregoing portion of this Section concerning the filing

 

 

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1of an annual information return shall not apply to a serviceman
2who is not required to file an income tax return with the
3United States Government.
4    As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11    Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15    For greater simplicity of administration, it shall be
16permissible for manufacturers, importers and wholesalers whose
17products are sold by numerous servicemen in Illinois, and who
18wish to do so, to assume the responsibility for accounting and
19paying to the Department all tax accruing under this Act with
20respect to such sales, if the servicemen who are affected do
21not make written objection to the Department to this
22arrangement.
23(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
24100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
258-14-18; 100-1171, eff. 1-4-19.)
 

 

 

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1    Section 45. The Retailers' Occupation Tax Act is amended by
2changing Section 3 as follows:
 
3    (35 ILCS 120/3)  (from Ch. 120, par. 442)
4    Sec. 3. Except as provided in this Section, on or before
5the twentieth day of each calendar month, every person engaged
6in the business of selling tangible personal property at retail
7in this State during the preceding calendar month shall file a
8return with the Department, stating:
9        1. The name of the seller;
10        2. His residence address and the address of his
11    principal place of business and the address of the
12    principal place of business (if that is a different
13    address) from which he engages in the business of selling
14    tangible personal property at retail in this State;
15        3. Total amount of receipts received by him during the
16    preceding calendar month or quarter, as the case may be,
17    from sales of tangible personal property, and from services
18    furnished, by him during such preceding calendar month or
19    quarter;
20        4. Total amount received by him during the preceding
21    calendar month or quarter on charge and time sales of
22    tangible personal property, and from services furnished,
23    by him prior to the month or quarter for which the return
24    is filed;
25        5. Deductions allowed by law;

 

 

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1        6. Gross receipts which were received by him during the
2    preceding calendar month or quarter and upon the basis of
3    which the tax is imposed;
4        7. The amount of credit provided in Section 2d of this
5    Act;
6        8. The amount of tax due;
7        9. The signature of the taxpayer; and
8        10. Such other reasonable information as the
9    Department may require.
10    On and after January 1, 2018, except for returns for motor
11vehicles, watercraft, aircraft, and trailers that are required
12to be registered with an agency of this State, with respect to
13retailers whose annual gross receipts average $20,000 or more,
14all returns required to be filed pursuant to this Act shall be
15filed electronically. Retailers who demonstrate that they do
16not have access to the Internet or demonstrate hardship in
17filing electronically may petition the Department to waive the
18electronic filing requirement.
19    If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23    Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26    Prior to October 1, 2003, and on and after September 1,

 

 

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12004 a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's
15Purchaser Credit reported on annual returns due on or after
16January 1, 2005 will be disallowed for periods prior to
17September 1, 2004. No Manufacturer's Purchase Credit may be
18used after September 30, 2003 through August 31, 2004 to
19satisfy any tax liability imposed under this Act, including any
20audit liability.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

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1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in the business of selling tangible
5    personal property at retail in this State;
6        3. The total amount of taxable receipts received by him
7    during the preceding calendar month from sales of tangible
8    personal property by him during such preceding calendar
9    month, including receipts from charge and time sales, but
10    less all deductions allowed by law;
11        4. The amount of credit provided in Section 2d of this
12    Act;
13        5. The amount of tax due; and
14        6. Such other reasonable information as the Department
15    may require.
16    Beginning on October 1, 2003, any person who is not a
17licensed distributor, importing distributor, or manufacturer,
18as defined in the Liquor Control Act of 1934, but is engaged in
19the business of selling, at retail, alcoholic liquor shall file
20a statement with the Department of Revenue, in a format and at
21a time prescribed by the Department, showing the total amount
22paid for alcoholic liquor purchased during the preceding month
23and such other information as is reasonably required by the
24Department. The Department may adopt rules to require that this
25statement be filed in an electronic or telephonic format. Such
26rules may provide for exceptions from the filing requirements

 

 

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1of this paragraph. For the purposes of this paragraph, the term
2"alcoholic liquor" shall have the meaning prescribed in the
3Liquor Control Act of 1934.
4    Beginning on October 1, 2003, every distributor, importing
5distributor, and manufacturer of alcoholic liquor as defined in
6the Liquor Control Act of 1934, shall file a statement with the
7Department of Revenue, no later than the 10th day of the month
8for the preceding month during which transactions occurred, by
9electronic means, showing the total amount of gross receipts
10from the sale of alcoholic liquor sold or distributed during
11the preceding month to purchasers; identifying the purchaser to
12whom it was sold or distributed; the purchaser's tax
13registration number; and such other information reasonably
14required by the Department. A distributor, importing
15distributor, or manufacturer of alcoholic liquor must
16personally deliver, mail, or provide by electronic means to
17each retailer listed on the monthly statement a report
18containing a cumulative total of that distributor's, importing
19distributor's, or manufacturer's total sales of alcoholic
20liquor to that retailer no later than the 10th day of the month
21for the preceding month during which the transaction occurred.
22The distributor, importing distributor, or manufacturer shall
23notify the retailer as to the method by which the distributor,
24importing distributor, or manufacturer will provide the sales
25information. If the retailer is unable to receive the sales
26information by electronic means, the distributor, importing

 

 

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1distributor, or manufacturer shall furnish the sales
2information by personal delivery or by mail. For purposes of
3this paragraph, the term "electronic means" includes, but is
4not limited to, the use of a secure Internet website, e-mail,
5or facsimile.
6    If a total amount of less than $1 is payable, refundable or
7creditable, such amount shall be disregarded if it is less than
850 cents and shall be increased to $1 if it is 50 cents or more.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" shall be the sum of
26the taxpayer's liabilities under this Act, and under all other

 

 

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1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Any amount which is required to be shown or reported on any
24return or other document under this Act shall, if such amount
25is not a whole-dollar amount, be increased to the nearest
26whole-dollar amount in any case where the fractional part of a

 

 

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1dollar is 50 cents or more, and decreased to the nearest
2whole-dollar amount where the fractional part of a dollar is
3less than 50 cents.
4    If the retailer is otherwise required to file a monthly
5return and if the retailer's average monthly tax liability to
6the Department does not exceed $200, the Department may
7authorize his returns to be filed on a quarter annual basis,
8with the return for January, February and March of a given year
9being due by April 20 of such year; with the return for April,
10May and June of a given year being due by July 20 of such year;
11with the return for July, August and September of a given year
12being due by October 20 of such year, and with the return for
13October, November and December of a given year being due by
14January 20 of the following year.
15    If the retailer is otherwise required to file a monthly or
16quarterly return and if the retailer's average monthly tax
17liability with the Department does not exceed $50, the
18Department may authorize his returns to be filed on an annual
19basis, with the return for a given year being due by January 20
20of the following year.
21    Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24    Notwithstanding any other provision in this Act concerning
25the time within which a retailer may file his return, in the
26case of any retailer who ceases to engage in a kind of business

 

 

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1which makes him responsible for filing returns under this Act,
2such retailer shall file a final return under this Act with the
3Department not more than one month after discontinuing such
4business.
5    Where the same person has more than one business registered
6with the Department under separate registrations under this
7Act, such person may not file each return that is due as a
8single return covering all such registered businesses, but
9shall file separate returns for each such registered business.
10    In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, except as otherwise provided in this
13Section, every retailer selling this kind of tangible personal
14property shall file, with the Department, upon a form to be
15prescribed and supplied by the Department, a separate return
16for each such item of tangible personal property which the
17retailer sells, except that if, in the same transaction, (i) a
18retailer of aircraft, watercraft, motor vehicles or trailers
19transfers more than one aircraft, watercraft, motor vehicle or
20trailer to another aircraft, watercraft, motor vehicle
21retailer or trailer retailer for the purpose of resale or (ii)
22a retailer of aircraft, watercraft, motor vehicles, or trailers
23transfers more than one aircraft, watercraft, motor vehicle, or
24trailer to a purchaser for use as a qualifying rolling stock as
25provided in Section 2-5 of this Act, then that seller may
26report the transfer of all aircraft, watercraft, motor vehicles

 

 

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1or trailers involved in that transaction to the Department on
2the same uniform invoice-transaction reporting return form.
3For purposes of this Section, "watercraft" means a Class 2,
4Class 3, or Class 4 watercraft as defined in Section 3-2 of the
5Boat Registration and Safety Act, a personal watercraft, or any
6boat equipped with an inboard motor.
7    In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, every person who is engaged in the
10business of leasing or renting such items and who, in
11connection with such business, sells any such item to a
12retailer for the purpose of resale is, notwithstanding any
13other provision of this Section to the contrary, authorized to
14meet the return-filing requirement of this Act by reporting the
15transfer of all the aircraft, watercraft, motor vehicles, or
16trailers transferred for resale during a month to the
17Department on the same uniform invoice-transaction reporting
18return form on or before the 20th of the month following the
19month in which the transfer takes place. Notwithstanding any
20other provision of this Act to the contrary, all returns filed
21under this paragraph must be filed by electronic means in the
22manner and form as required by the Department.
23    Any retailer who sells only motor vehicles, watercraft,
24aircraft, or trailers that are required to be registered with
25an agency of this State, so that all retailers' occupation tax
26liability is required to be reported, and is reported, on such

 

 

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1transaction reporting returns and who is not otherwise required
2to file monthly or quarterly returns, need not file monthly or
3quarterly returns. However, those retailers shall be required
4to file returns on an annual basis.
5    The transaction reporting return, in the case of motor
6vehicles or trailers that are required to be registered with an
7agency of this State, shall be the same document as the Uniform
8Invoice referred to in Section 5-402 of the Illinois Vehicle
9Code and must show the name and address of the seller; the name
10and address of the purchaser; the amount of the selling price
11including the amount allowed by the retailer for traded-in
12property, if any; the amount allowed by the retailer for the
13traded-in tangible personal property, if any, to the extent to
14which Section 1 of this Act allows an exemption for the value
15of traded-in property; the balance payable after deducting such
16trade-in allowance from the total selling price; the amount of
17tax due from the retailer with respect to such transaction; the
18amount of tax collected from the purchaser by the retailer on
19such transaction (or satisfactory evidence that such tax is not
20due in that particular instance, if that is claimed to be the
21fact); the place and date of the sale; a sufficient
22identification of the property sold; such other information as
23is required in Section 5-402 of the Illinois Vehicle Code, and
24such other information as the Department may reasonably
25require.
26    The transaction reporting return in the case of watercraft

 

 

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1or aircraft must show the name and address of the seller; the
2name and address of the purchaser; the amount of the selling
3price including the amount allowed by the retailer for
4traded-in property, if any; the amount allowed by the retailer
5for the traded-in tangible personal property, if any, to the
6extent to which Section 1 of this Act allows an exemption for
7the value of traded-in property; the balance payable after
8deducting such trade-in allowance from the total selling price;
9the amount of tax due from the retailer with respect to such
10transaction; the amount of tax collected from the purchaser by
11the retailer on such transaction (or satisfactory evidence that
12such tax is not due in that particular instance, if that is
13claimed to be the fact); the place and date of the sale, a
14sufficient identification of the property sold, and such other
15information as the Department may reasonably require.
16    Such transaction reporting return shall be filed not later
17than 20 days after the day of delivery of the item that is
18being sold, but may be filed by the retailer at any time sooner
19than that if he chooses to do so. The transaction reporting
20return and tax remittance or proof of exemption from the
21Illinois use tax may be transmitted to the Department by way of
22the State agency with which, or State officer with whom the
23tangible personal property must be titled or registered (if
24titling or registration is required) if the Department and such
25agency or State officer determine that this procedure will
26expedite the processing of applications for title or

 

 

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1registration.
2    With each such transaction reporting return, the retailer
3shall remit the proper amount of tax due (or shall submit
4satisfactory evidence that the sale is not taxable if that is
5the case), to the Department or its agents, whereupon the
6Department shall issue, in the purchaser's name, a use tax
7receipt (or a certificate of exemption if the Department is
8satisfied that the particular sale is tax exempt) which such
9purchaser may submit to the agency with which, or State officer
10with whom, he must title or register the tangible personal
11property that is involved (if titling or registration is
12required) in support of such purchaser's application for an
13Illinois certificate or other evidence of title or registration
14to such tangible personal property.
15    No retailer's failure or refusal to remit tax under this
16Act precludes a user, who has paid the proper tax to the
17retailer, from obtaining his certificate of title or other
18evidence of title or registration (if titling or registration
19is required) upon satisfying the Department that such user has
20paid the proper tax (if tax is due) to the retailer. The
21Department shall adopt appropriate rules to carry out the
22mandate of this paragraph.
23    If the user who would otherwise pay tax to the retailer
24wants the transaction reporting return filed and the payment of
25the tax or proof of exemption made to the Department before the
26retailer is willing to take these actions and such user has not

 

 

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1paid the tax to the retailer, such user may certify to the fact
2of such delay by the retailer and may (upon the Department
3being satisfied of the truth of such certification) transmit
4the information required by the transaction reporting return
5and the remittance for tax or proof of exemption directly to
6the Department and obtain his tax receipt or exemption
7determination, in which event the transaction reporting return
8and tax remittance (if a tax payment was required) shall be
9credited by the Department to the proper retailer's account
10with the Department, but without the 2.1% or 1.75% discount
11provided for in this Section being allowed. When the user pays
12the tax directly to the Department, he shall pay the tax in the
13same amount and in the same form in which it would be remitted
14if the tax had been remitted to the Department by the retailer.
15    Refunds made by the seller during the preceding return
16period to purchasers, on account of tangible personal property
17returned to the seller, shall be allowed as a deduction under
18subdivision 5 of his monthly or quarterly return, as the case
19may be, in case the seller had theretofore included the
20receipts from the sale of such tangible personal property in a
21return filed by him and had paid the tax imposed by this Act
22with respect to such receipts.
23    Where the seller is a corporation, the return filed on
24behalf of such corporation shall be signed by the president,
25vice-president, secretary or treasurer or by the properly
26accredited agent of such corporation.

 

 

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1    Where the seller is a limited liability company, the return
2filed on behalf of the limited liability company shall be
3signed by a manager, member, or properly accredited agent of
4the limited liability company.
5    Except as provided in this Section, the retailer filing the
6return under this Section shall, at the time of filing such
7return, pay to the Department the amount of tax imposed by this
8Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
9on and after January 1, 1990, or $5 per calendar year,
10whichever is greater, which is allowed to reimburse the
11retailer for the expenses incurred in keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request. Any prepayment made pursuant
14to Section 2d of this Act shall be included in the amount on
15which such 2.1% or 1.75% discount is computed. In the case of
16retailers who report and pay the tax on a transaction by
17transaction basis, as provided in this Section, such discount
18shall be taken with each such tax remittance instead of when
19such retailer files his periodic return. The discount allowed
20under this Section is allowed only for returns that are filed
21in the manner required by this Act. The Department may disallow
22the discount for retailers whose certificate of registration is
23revoked at the time the return is filed, but only if the
24Department's decision to revoke the certificate of
25registration has become final.
26    Before October 1, 2000, if the taxpayer's average monthly

 

 

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1tax liability to the Department under this Act, the Use Tax
2Act, the Service Occupation Tax Act, and the Service Use Tax
3Act, excluding any liability for prepaid sales tax to be
4remitted in accordance with Section 2d of this Act, was $10,000
5or more during the preceding 4 complete calendar quarters, he
6shall file a return with the Department each month by the 20th
7day of the month next following the month during which such tax
8liability is incurred and shall make payments to the Department
9on or before the 7th, 15th, 22nd and last day of the month
10during which such liability is incurred. On and after October
111, 2000, if the taxpayer's average monthly tax liability to the
12Department under this Act, the Use Tax Act, the Service
13Occupation Tax Act, and the Service Use Tax Act, excluding any
14liability for prepaid sales tax to be remitted in accordance
15with Section 2d of this Act, was $20,000 or more during the
16preceding 4 complete calendar quarters, he shall file a return
17with the Department each month by the 20th day of the month
18next following the month during which such tax liability is
19incurred and shall make payment to the Department on or before
20the 7th, 15th, 22nd and last day of the month during which such
21liability is incurred. If the month during which such tax
22liability is incurred began prior to January 1, 1985, each
23payment shall be in an amount equal to 1/4 of the taxpayer's
24actual liability for the month or an amount set by the
25Department not to exceed 1/4 of the average monthly liability
26of the taxpayer to the Department for the preceding 4 complete

 

 

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1calendar quarters (excluding the month of highest liability and
2the month of lowest liability in such 4 quarter period). If the
3month during which such tax liability is incurred begins on or
4after January 1, 1985 and prior to January 1, 1987, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 27.5% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1987 and prior to January 1, 1988, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1988, and prior to January 1, 1989, or
15begins on or after January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during which
19such tax liability is incurred begins on or after January 1,
201989, and prior to January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year or 100% of the taxpayer's
24actual liability for the quarter monthly reporting period. The
25amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

 

 

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1that month. Before October 1, 2000, once applicable, the
2requirement of the making of quarter monthly payments to the
3Department by taxpayers having an average monthly tax liability
4of $10,000 or more as determined in the manner provided above
5shall continue until such taxpayer's average monthly liability
6to the Department during the preceding 4 complete calendar
7quarters (excluding the month of highest liability and the
8month of lowest liability) is less than $9,000, or until such
9taxpayer's average monthly liability to the Department as
10computed for each calendar quarter of the 4 preceding complete
11calendar quarter period is less than $10,000. However, if a
12taxpayer can show the Department that a substantial change in
13the taxpayer's business has occurred which causes the taxpayer
14to anticipate that his average monthly tax liability for the
15reasonably foreseeable future will fall below the $10,000
16threshold stated above, then such taxpayer may petition the
17Department for a change in such taxpayer's reporting status. On
18and after October 1, 2000, once applicable, the requirement of
19the making of quarter monthly payments to the Department by
20taxpayers having an average monthly tax liability of $20,000 or
21more as determined in the manner provided above shall continue
22until such taxpayer's average monthly liability to the
23Department during the preceding 4 complete calendar quarters
24(excluding the month of highest liability and the month of
25lowest liability) is less than $19,000 or until such taxpayer's
26average monthly liability to the Department as computed for

 

 

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1each calendar quarter of the 4 preceding complete calendar
2quarter period is less than $20,000. However, if a taxpayer can
3show the Department that a substantial change in the taxpayer's
4business has occurred which causes the taxpayer to anticipate
5that his average monthly tax liability for the reasonably
6foreseeable future will fall below the $20,000 threshold stated
7above, then such taxpayer may petition the Department for a
8change in such taxpayer's reporting status. The Department
9shall change such taxpayer's reporting status unless it finds
10that such change is seasonal in nature and not likely to be
11long term. If any such quarter monthly payment is not paid at
12the time or in the amount required by this Section, then the
13taxpayer shall be liable for penalties and interest on the
14difference between the minimum amount due as a payment and the
15amount of such quarter monthly payment actually and timely
16paid, except insofar as the taxpayer has previously made
17payments for that month to the Department in excess of the
18minimum payments previously due as provided in this Section.
19The Department shall make reasonable rules and regulations to
20govern the quarter monthly payment amount and quarter monthly
21payment dates for taxpayers who file on other than a calendar
22monthly basis.
23    The provisions of this paragraph apply before October 1,
242001. Without regard to whether a taxpayer is required to make
25quarter monthly payments as specified above, any taxpayer who
26is required by Section 2d of this Act to collect and remit

 

 

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1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to
8September 1, 1985 (the effective date of Public Act 84-221),
9each payment shall be in an amount not less than 22.5% of the
10taxpayer's actual liability under Section 2d. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1986, each payment shall be in an amount equal to
1322.5% of the taxpayer's actual liability for the month or 27.5%
14of the taxpayer's liability for the same calendar month of the
15preceding calendar year. If the month during which such tax
16liability is incurred begins on or after January 1, 1987, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year.
20The amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month filed under this Section or Section 2f, as the case
23may be. Once applicable, the requirement of the making of
24quarter monthly payments to the Department pursuant to this
25paragraph shall continue until such taxpayer's average monthly
26prepaid tax collections during the preceding 2 complete

 

 

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1calendar quarters is $25,000 or less. If any such quarter
2monthly payment is not paid at the time or in the amount
3required, the taxpayer shall be liable for penalties and
4interest on such difference, except insofar as the taxpayer has
5previously made payments for that month in excess of the
6minimum payments previously due.
7    The provisions of this paragraph apply on and after October
81, 2001. Without regard to whether a taxpayer is required to
9make quarter monthly payments as specified above, any taxpayer
10who is required by Section 2d of this Act to collect and remit
11prepaid taxes and has collected prepaid taxes that average in
12excess of $20,000 per month during the preceding 4 complete
13calendar quarters shall file a return with the Department as
14required by Section 2f and shall make payments to the
15Department on or before the 7th, 15th, 22nd and last day of the
16month during which the liability is incurred. Each payment
17shall be in an amount equal to 22.5% of the taxpayer's actual
18liability for the month or 25% of the taxpayer's liability for
19the same calendar month of the preceding year. The amount of
20the quarter monthly payments shall be credited against the
21final tax liability of the taxpayer's return for that month
22filed under this Section or Section 2f, as the case may be.
23Once applicable, the requirement of the making of quarter
24monthly payments to the Department pursuant to this paragraph
25shall continue until the taxpayer's average monthly prepaid tax
26collections during the preceding 4 complete calendar quarters

 

 

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1(excluding the month of highest liability and the month of
2lowest liability) is less than $19,000 or until such taxpayer's
3average monthly liability to the Department as computed for
4each calendar quarter of the 4 preceding complete calendar
5quarters is less than $20,000. If any such quarter monthly
6payment is not paid at the time or in the amount required, the
7taxpayer shall be liable for penalties and interest on such
8difference, except insofar as the taxpayer has previously made
9payments for that month in excess of the minimum payments
10previously due.
11    If any payment provided for in this Section exceeds the
12taxpayer's liabilities under this Act, the Use Tax Act, the
13Service Occupation Tax Act and the Service Use Tax Act, as
14shown on an original monthly return, the Department shall, if
15requested by the taxpayer, issue to the taxpayer a credit
16memorandum no later than 30 days after the date of payment. The
17credit evidenced by such credit memorandum may be assigned by
18the taxpayer to a similar taxpayer under this Act, the Use Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department. If no such request is made, the
22taxpayer may credit such excess payment against tax liability
23subsequently to be remitted to the Department under this Act,
24the Use Tax Act, the Service Occupation Tax Act or the Service
25Use Tax Act, in accordance with reasonable rules and
26regulations prescribed by the Department. If the Department

 

 

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1subsequently determined that all or any part of the credit
2taken was not actually due to the taxpayer, the taxpayer's 2.1%
3and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
4of the difference between the credit taken and that actually
5due, and that taxpayer shall be liable for penalties and
6interest on such difference.
7    If a retailer of motor fuel is entitled to a credit under
8Section 2d of this Act which exceeds the taxpayer's liability
9to the Department under this Act for the month which the
10taxpayer is filing a return, the Department shall issue the
11taxpayer a credit memorandum for the excess.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund, a special fund in the
14State treasury which is hereby created, the net revenue
15realized for the preceding month from the 1% tax imposed under
16this Act.
17    Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund, a special
19fund in the State treasury which is hereby created, 4% of the
20net revenue realized for the preceding month from the 6.25%
21general rate.
22    Beginning August 1, 2000, each month the Department shall
23pay into the County and Mass Transit District Fund 20% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. Beginning
26September 1, 2010, each month the Department shall pay into the

 

 

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1County and Mass Transit District Fund 20% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of sales tax holiday items.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of tangible personal property.
8    Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol. Beginning September 1,
122010, each month the Department shall pay into the Local
13Government Tax Fund 80% of the net revenue realized for the
14preceding month from the 1.25% rate on the selling price of
15sales tax holiday items.
16    Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22are now taxed at 6.25%.
23    Beginning July 1, 2011, each month the Department shall pay
24into the Clean Air Act Permit Fund 80% of the net revenue
25realized for the preceding month from the 6.25% general rate on
26the selling price of sorbents used in Illinois in the process

 

 

SB0485 Engrossed- 111 -LRB101 04248 RJF 49256 b

1of sorbent injection as used to comply with the Environmental
2Protection Act or the federal Clean Air Act, but the total
3payment into the Clean Air Act Permit Fund under this Act and
4the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
5    Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service Use Tax
8Act, and the Service Occupation Tax Act an amount equal to the
9average monthly deficit in the Underground Storage Tank Fund
10during the prior year, as certified annually by the Illinois
11Environmental Protection Agency, but the total payment into the
12Underground Storage Tank Fund under this Act, the Use Tax Act,
13the Service Use Tax Act, and the Service Occupation Tax Act
14shall not exceed $18,000,000 in any State fiscal year. As used
15in this paragraph, the "average monthly deficit" shall be equal
16to the difference between the average monthly claims for
17payment by the fund and the average monthly revenues deposited
18into the fund, excluding payments made pursuant to this
19paragraph.
20    Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under the Use Tax Act, the Service
22Use Tax Act, the Service Occupation Tax Act, and this Act, each
23month the Department shall deposit $500,000 into the State
24Crime Laboratory Fund.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

 

 

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1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to this Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act, such Acts
9being hereinafter called the "Tax Acts" and such aggregate of
102.2% or 3.8%, as the case may be, of moneys being hereinafter
11called the "Tax Act Amount", and (2) the amount transferred to
12the Build Illinois Fund from the State and Local Sales Tax
13Reform Fund shall be less than the Annual Specified Amount (as
14hereinafter defined), an amount equal to the difference shall
15be immediately paid into the Build Illinois Fund from other
16moneys received by the Department pursuant to the Tax Acts; the
17"Annual Specified Amount" means the amounts specified below for
18fiscal years 1986 through 1993:
19Fiscal YearAnnual Specified Amount
201986$54,800,000
211987$76,650,000
221988$80,480,000
231989$88,510,000
241990$115,330,000
251991$145,470,000
261992$182,730,000

 

 

SB0485 Engrossed- 113 -LRB101 04248 RJF 49256 b

11993$206,520,000;
2and means the Certified Annual Debt Service Requirement (as
3defined in Section 13 of the Build Illinois Bond Act) or the
4Tax Act Amount, whichever is greater, for fiscal year 1994 and
5each fiscal year thereafter; and further provided, that if on
6the last business day of any month the sum of (1) the Tax Act
7Amount required to be deposited into the Build Illinois Bond
8Account in the Build Illinois Fund during such month and (2)
9the amount transferred to the Build Illinois Fund from the
10State and Local Sales Tax Reform Fund shall have been less than
111/12 of the Annual Specified Amount, an amount equal to the
12difference shall be immediately paid into the Build Illinois
13Fund from other moneys received by the Department pursuant to
14the Tax Acts; and, further provided, that in no event shall the
15payments required under the preceding proviso result in
16aggregate payments into the Build Illinois Fund pursuant to
17this clause (b) for any fiscal year in excess of the greater of
18(i) the Tax Act Amount or (ii) the Annual Specified Amount for
19such fiscal year. The amounts payable into the Build Illinois
20Fund under clause (b) of the first sentence in this paragraph
21shall be payable only until such time as the aggregate amount
22on deposit under each trust indenture securing Bonds issued and
23outstanding pursuant to the Build Illinois Bond Act is
24sufficient, taking into account any future investment income,
25to fully provide, in accordance with such indenture, for the
26defeasance of or the payment of the principal of, premium, if

 

 

SB0485 Engrossed- 114 -LRB101 04248 RJF 49256 b

1any, and interest on the Bonds secured by such indenture and on
2any Bonds expected to be issued thereafter and all fees and
3costs payable with respect thereto, all as certified by the
4Director of the Bureau of the Budget (now Governor's Office of
5Management and Budget). If on the last business day of any
6month in which Bonds are outstanding pursuant to the Build
7Illinois Bond Act, the aggregate of moneys deposited in the
8Build Illinois Bond Account in the Build Illinois Fund in such
9month shall be less than the amount required to be transferred
10in such month from the Build Illinois Bond Account to the Build
11Illinois Bond Retirement and Interest Fund pursuant to Section
1213 of the Build Illinois Bond Act, an amount equal to such
13deficiency shall be immediately paid from other moneys received
14by the Department pursuant to the Tax Acts to the Build
15Illinois Fund; provided, however, that any amounts paid to the
16Build Illinois Fund in any fiscal year pursuant to this
17sentence shall be deemed to constitute payments pursuant to
18clause (b) of the first sentence of this paragraph and shall
19reduce the amount otherwise payable for such fiscal year
20pursuant to that clause (b). The moneys received by the
21Department pursuant to this Act and required to be deposited
22into the Build Illinois Fund are subject to the pledge, claim
23and charge set forth in Section 12 of the Build Illinois Bond
24Act.
25    Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

 

 

SB0485 Engrossed- 115 -LRB101 04248 RJF 49256 b

1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Public Pier and Exposition
4Authority provided under Section 8.25f of the State Finance
5Act, but not in excess of sums designated as "Total Deposit",
6shall be deposited in the aggregate from collections under
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, Section 9 of the Service Occupation Tax Act, and Section 3
9of the Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
11Fiscal YearTotal Deposit
121993         $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000

 

 

SB0485 Engrossed- 116 -LRB101 04248 RJF 49256 b

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021300,000,000 246,000,000
162022300,000,000260,000,000
172023300,000,000275,000,000
182024 300,000,000275,000,000
192025 300,000,000275,000,000
202026 300,000,000279,000,000
212027 375,000,000292,000,000
222028 375,000,000307,000,000
232029 375,000,000322,000,000
242030 375,000,000338,000,000
252031 375,000,000350,000,000
262032 375,000,000350,000,000

 

 

SB0485 Engrossed- 117 -LRB101 04248 RJF 49256 b

12033 375,000,000
22034 375,000,000
32035 375,000,000
42036 450,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Public Pier and
11Exposition Authority Act,
12but not after fiscal year 2070
132060.
14    Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Public Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Public Pier and
21Exposition Authority Act, plus cumulative deficiencies in the
22deposits required under this Section for previous months and
23years, shall be deposited into the McCormick Place Expansion
24Project Fund, until the full amount requested for the fiscal
25year, but not in excess of the amount specified above as "Total
26Deposit", has been deposited.

 

 

SB0485 Engrossed- 118 -LRB101 04248 RJF 49256 b

1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois Tax
6Increment Fund 0.27% of 80% of the net revenue realized for the
7preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a 25-year
14period, the Department shall each month pay into the Energy
15Infrastructure Fund 80% of the net revenue realized from the
166.25% general rate on the selling price of Illinois-mined coal
17that was sold to an eligible business. For purposes of this
18paragraph, the term "eligible business" means a new electric
19generating facility certified pursuant to Section 605-332 of
20the Department of Commerce and Economic Opportunity Law of the
21Civil Administrative Code of Illinois.
22    Subject to payment of amounts into the Build Illinois Fund,
23the McCormick Place Expansion Project Fund, the Illinois Tax
24Increment Fund, and the Energy Infrastructure Fund pursuant to
25the preceding paragraphs or in any amendments to this Section
26hereafter enacted, beginning on the first day of the first

 

 

SB0485 Engrossed- 119 -LRB101 04248 RJF 49256 b

1calendar month to occur on or after August 26, 2014 (the
2effective date of Public Act 98-1098), each month, from the
3collections made under Section 9 of the Use Tax Act, Section 9
4of the Service Use Tax Act, Section 9 of the Service Occupation
5Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
6the Department shall pay into the Tax Compliance and
7Administration Fund, to be used, subject to appropriation, to
8fund additional auditors and compliance personnel at the
9Department of Revenue, an amount equal to 1/12 of 5% of 80% of
10the cash receipts collected during the preceding fiscal year by
11the Audit Bureau of the Department under the Use Tax Act, the
12Service Use Tax Act, the Service Occupation Tax Act, the
13Retailers' Occupation Tax Act, and associated local occupation
14and use taxes administered by the Department.
15    Subject to payments of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19beginning on July 1, 2018 the Department shall pay each month
20into the Downstate Public Transportation Fund the moneys
21required to be so paid under Section 2-3 of the Downstate
22Public Transportation Act.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the State
25Treasury and 25% shall be reserved in a special account and
26used only for the transfer to the Common School Fund as part of

 

 

SB0485 Engrossed- 120 -LRB101 04248 RJF 49256 b

1the monthly transfer from the General Revenue Fund in
2accordance with Section 8a of the State Finance Act.
3    The Department may, upon separate written notice to a
4taxpayer, require the taxpayer to prepare and file with the
5Department on a form prescribed by the Department within not
6less than 60 days after receipt of the notice an annual
7information return for the tax year specified in the notice.
8Such annual return to the Department shall include a statement
9of gross receipts as shown by the retailer's last Federal
10income tax return. If the total receipts of the business as
11reported in the Federal income tax return do not agree with the
12gross receipts reported to the Department of Revenue for the
13same period, the retailer shall attach to his annual return a
14schedule showing a reconciliation of the 2 amounts and the
15reasons for the difference. The retailer's annual return to the
16Department shall also disclose the cost of goods sold by the
17retailer during the year covered by such return, opening and
18closing inventories of such goods for such year, costs of goods
19used from stock or taken from stock and given away by the
20retailer during such year, payroll information of the
21retailer's business during such year and any additional
22reasonable information which the Department deems would be
23helpful in determining the accuracy of the monthly, quarterly
24or annual returns filed by such retailer as provided for in
25this Section.
26    If the annual information return required by this Section

 

 

SB0485 Engrossed- 121 -LRB101 04248 RJF 49256 b

1is not filed when and as required, the taxpayer shall be liable
2as follows:
3        (i) Until January 1, 1994, the taxpayer shall be liable
4    for a penalty equal to 1/6 of 1% of the tax due from such
5    taxpayer under this Act during the period to be covered by
6    the annual return for each month or fraction of a month
7    until such return is filed as required, the penalty to be
8    assessed and collected in the same manner as any other
9    penalty provided for in this Act.
10        (ii) On and after January 1, 1994, the taxpayer shall
11    be liable for a penalty as described in Section 3-4 of the
12    Uniform Penalty and Interest Act.
13    The chief executive officer, proprietor, owner or highest
14ranking manager shall sign the annual return to certify the
15accuracy of the information contained therein. Any person who
16willfully signs the annual return containing false or
17inaccurate information shall be guilty of perjury and punished
18accordingly. The annual return form prescribed by the
19Department shall include a warning that the person signing the
20return may be liable for perjury.
21    The provisions of this Section concerning the filing of an
22annual information return do not apply to a retailer who is not
23required to file an income tax return with the United States
24Government.
25    As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

 

 

SB0485 Engrossed- 122 -LRB101 04248 RJF 49256 b

1shall order transferred and the Treasurer shall transfer from
2the General Revenue Fund to the Motor Fuel Tax Fund an amount
3equal to 1.7% of 80% of the net revenue realized under this Act
4for the second preceding month. Beginning April 1, 2000, this
5transfer is no longer required and shall not be made.
6    Net revenue realized for a month shall be the revenue
7collected by the State pursuant to this Act, less the amount
8paid out during that month as refunds to taxpayers for
9overpayment of liability.
10    For greater simplicity of administration, manufacturers,
11importers and wholesalers whose products are sold at retail in
12Illinois by numerous retailers, and who wish to do so, may
13assume the responsibility for accounting and paying to the
14Department all tax accruing under this Act with respect to such
15sales, if the retailers who are affected do not make written
16objection to the Department to this arrangement.
17    Any person who promotes, organizes, provides retail
18selling space for concessionaires or other types of sellers at
19the Illinois State Fair, DuQuoin State Fair, county fairs,
20local fairs, art shows, flea markets and similar exhibitions or
21events, including any transient merchant as defined by Section
222 of the Transient Merchant Act of 1987, is required to file a
23report with the Department providing the name of the merchant's
24business, the name of the person or persons engaged in
25merchant's business, the permanent address and Illinois
26Retailers Occupation Tax Registration Number of the merchant,

 

 

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1the dates and location of the event and other reasonable
2information that the Department may require. The report must be
3filed not later than the 20th day of the month next following
4the month during which the event with retail sales was held.
5Any person who fails to file a report required by this Section
6commits a business offense and is subject to a fine not to
7exceed $250.
8    Any person engaged in the business of selling tangible
9personal property at retail as a concessionaire or other type
10of seller at the Illinois State Fair, county fairs, art shows,
11flea markets and similar exhibitions or events, or any
12transient merchants, as defined by Section 2 of the Transient
13Merchant Act of 1987, may be required to make a daily report of
14the amount of such sales to the Department and to make a daily
15payment of the full amount of tax due. The Department shall
16impose this requirement when it finds that there is a
17significant risk of loss of revenue to the State at such an
18exhibition or event. Such a finding shall be based on evidence
19that a substantial number of concessionaires or other sellers
20who are not residents of Illinois will be engaging in the
21business of selling tangible personal property at retail at the
22exhibition or event, or other evidence of a significant risk of
23loss of revenue to the State. The Department shall notify
24concessionaires and other sellers affected by the imposition of
25this requirement. In the absence of notification by the
26Department, the concessionaires and other sellers shall file

 

 

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1their returns as otherwise required in this Section.
2(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
399-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
47-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
5    Section 50. The Cigarette Tax Act is amended by changing
6Section 29 as follows:
 
7    (35 ILCS 130/29)  (from Ch. 120, par. 453.29)
8    Sec. 29. All moneys received by the Department from the
9one-half mill tax imposed by the Sixty-fourth General Assembly
10and all interest and penalties, received in connection
11therewith under the provisions of this Act shall be paid into
12the Metropolitan Fair and Exposition Authority Reconstruction
13Fund. All other moneys received by the Department under this
14Act shall be paid into the General Revenue Fund in the State
15treasury. After there has been paid into the Metropolitan Fair
16and Exposition Authority Reconstruction Fund sufficient money
17to pay in full both principal and interest, all of the
18outstanding bonds issued pursuant to the "Fair and Exposition
19Authority Reconstruction Act", the State Treasurer and
20Comptroller shall transfer to the General Revenue Fund the
21balance of moneys remaining in the Metropolitan Fair and
22Exposition Authority Reconstruction Fund except for $2,500,000
23which shall remain in the Metropolitan Fair and Exposition
24Authority Reconstruction Fund and which may be appropriated by

 

 

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1the General Assembly for the corporate purposes of the
2Metropolitan Public Pier and Exposition Authority. All monies
3received by the Department in fiscal year 1978 and thereafter
4from the one-half mill tax imposed by the Sixty-fourth General
5Assembly, and all interest and penalties received in connection
6therewith under the provisions of this Act, shall be paid into
7the General Revenue Fund, except that the Department shall pay
8the first $4,800,000 received in fiscal years 1979 through 2001
9from that one-half mill tax into the Metropolitan Fair and
10Exposition Authority Reconstruction Fund which monies may be
11appropriated by the General Assembly for the corporate purposes
12of the Metropolitan Public Pier and Exposition Authority.
13    In fiscal year 2002 and fiscal year 2003, the first
14$4,800,000 from the one-half mill tax shall be paid into the
15Statewide Economic Development Fund.
16    All moneys received by the Department in fiscal year 2006
17and thereafter from the one-half mill tax imposed by the 64th
18General Assembly and all interest and penalties received in
19connection with that tax under the provisions of this Act shall
20be paid into the General Revenue Fund.
21(Source: P.A. 93-22, eff. 6-20-03; 94-91, eff. 7-1-05.)
 
22    Section 55. The Hotel Operators' Occupation Tax Act is
23amended by changing Sections 3 and 6 as follows:
 
24    (35 ILCS 145/3)  (from Ch. 120, par. 481b.33)

 

 

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1    Sec. 3. Rate; exemptions.
2    (a) A tax is imposed upon persons engaged in the business
3of renting, leasing or letting rooms in a hotel at the rate of
45% of 94% of the gross rental receipts from such renting,
5leasing or letting, excluding, however, from gross rental
6receipts, the proceeds of such renting, leasing or letting to
7permanent residents of that hotel and proceeds from the tax
8imposed under subsection (c) of Section 13 of the Metropolitan
9Public Pier and Exposition Authority Act.
10    (b) There shall be imposed an additional tax upon persons
11engaged in the business of renting, leasing or letting rooms in
12a hotel at the rate of 1% of 94% of the gross rental receipts
13from such renting, leasing or letting, excluding, however, from
14gross rental receipts, the proceeds of such renting, leasing or
15letting to permanent residents of that hotel and proceeds from
16the tax imposed under subsection (c) of Section 13 of the
17Metropolitan Public Pier and Exposition Authority Act.
18    (c) No funds received pursuant to this Act shall be used to
19advertise for or otherwise promote new competition in the hotel
20business.
21    (d) However, such tax is not imposed upon the privilege of
22engaging in any business in Interstate Commerce or otherwise,
23which business may not, under the Constitution and Statutes of
24the United States, be made the subject of taxation by this
25State. In addition, the tax is not imposed upon gross rental
26receipts for which the hotel operator is prohibited from

 

 

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1obtaining reimbursement for the tax from the customer by reason
2of a federal treaty.
3    (d-5) On and after July 1, 2017, the tax imposed by this
4Act shall not apply to gross rental receipts received by an
5entity that is organized and operated exclusively for religious
6purposes and possesses an active Exemption Identification
7Number issued by the Department pursuant to the Retailers'
8Occupation Tax Act when acting as a hotel operator renting,
9leasing, or letting rooms:
10        (1) in furtherance of the purposes for which it is
11    organized; or
12        (2) to entities that (i) are organized and operated
13    exclusively for religious purposes, (ii) possess an active
14    Exemption Identification Number issued by the Department
15    pursuant to the Retailers' Occupation Tax Act, and (iii)
16    rent the rooms in furtherance of the purposes for which
17    they are organized.
18    No gross rental receipts are exempt under paragraph (2) of
19this subsection (d-5) unless the hotel operator obtains the
20active Exemption Identification Number from the exclusively
21religious entity to whom it is renting and maintains that
22number in its books and records. Gross rental receipts from all
23rentals other than those described in items (1) or (2) of this
24subsection (d-5) are subject to the tax imposed by this Act
25unless otherwise exempt under this Act.
26    This subsection (d-5) is exempt from the sunset provisions

 

 

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1of Section 3-5 of this Act.
2    (e) Persons subject to the tax imposed by this Act may
3reimburse themselves for their tax liability under this Act by
4separately stating such tax as an additional charge, which
5charge may be stated in combination, in a single amount, with
6any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
7Illinois Municipal Code, and Section 25.05-10 of "An Act to
8revise the law in relation to counties".
9    (f) If any hotel operator collects an amount (however
10designated) which purports to reimburse such operator for hotel
11operators' occupation tax liability measured by receipts which
12are not subject to hotel operators' occupation tax, or if any
13hotel operator, in collecting an amount (however designated)
14which purports to reimburse such operator for hotel operators'
15occupation tax liability measured by receipts which are subject
16to tax under this Act, collects more from the customer than the
17operators' hotel operators' occupation tax liability in the
18transaction is, the customer shall have a legal right to claim
19a refund of such amount from such operator. However, if such
20amount is not refunded to the customer for any reason, the
21hotel operator is liable to pay such amount to the Department.
22(Source: P.A. 100-213, eff. 8-18-17.)
 
23    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
24    Sec. 6. Filing of returns and distribution of proceeds.
25    Except as provided hereinafter in this Section, on or

 

 

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1before the last day of each calendar month, every person
2engaged in the business of renting, leasing or letting rooms in
3a hotel in this State during the preceding calendar month shall
4file a return with the Department, stating:
5        1. The name of the operator;
6        2. His residence address and the address of his
7    principal place of business and the address of the
8    principal place of business (if that is a different
9    address) from which he engages in the business of renting,
10    leasing or letting rooms in a hotel in this State;
11        3. Total amount of rental receipts received by him
12    during the preceding calendar month from renting, leasing
13    or letting rooms during such preceding calendar month;
14        4. Total amount of rental receipts received by him
15    during the preceding calendar month from renting, leasing
16    or letting rooms to permanent residents during such
17    preceding calendar month;
18        5. Total amount of other exclusions from gross rental
19    receipts allowed by this Act;
20        6. Gross rental receipts which were received by him
21    during the preceding calendar month and upon the basis of
22    which the tax is imposed;
23        7. The amount of tax due;
24        8. Such other reasonable information as the Department
25    may require.
26    If the operator's average monthly tax liability to the

 

 

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1Department does not exceed $200, the Department may authorize
2his returns to be filed on a quarter annual basis, with the
3return for January, February and March of a given year being
4due by April 30 of such year; with the return for April, May
5and June of a given year being due by July 31 of such year; with
6the return for July, August and September of a given year being
7due by October 31 of such year, and with the return for
8October, November and December of a given year being due by
9January 31 of the following year.
10    If the operator's average monthly tax liability to the
11Department does not exceed $50, the Department may authorize
12his returns to be filed on an annual basis, with the return for
13a given year being due by January 31 of the following year.
14    Such quarter annual and annual returns, as to form and
15substance, shall be subject to the same requirements as monthly
16returns.
17    Notwithstanding any other provision in this Act concerning
18the time within which an operator may file his return, in the
19case of any operator who ceases to engage in a kind of business
20which makes him responsible for filing returns under this Act,
21such operator shall file a final return under this Act with the
22Department not more than 1 month after discontinuing such
23business.
24    Where the same person has more than 1 business registered
25with the Department under separate registrations under this
26Act, such person shall not file each return that is due as a

 

 

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1single return covering all such registered businesses, but
2shall file separate returns for each such registered business.
3    In his return, the operator shall determine the value of
4any consideration other than money received by him in
5connection with the renting, leasing or letting of rooms in the
6course of his business and he shall include such value in his
7return. Such determination shall be subject to review and
8revision by the Department in the manner hereinafter provided
9for the correction of returns.
10    Where the operator is a corporation, the return filed on
11behalf of such corporation shall be signed by the president,
12vice-president, secretary or treasurer or by the properly
13accredited agent of such corporation.
14    The person filing the return herein provided for shall, at
15the time of filing such return, pay to the Department the
16amount of tax herein imposed. The operator filing the return
17under this Section shall, at the time of filing such return,
18pay to the Department the amount of tax imposed by this Act
19less a discount of 2.1% or $25 per calendar year, whichever is
20greater, which is allowed to reimburse the operator for the
21expenses incurred in keeping records, preparing and filing
22returns, remitting the tax and supplying data to the Department
23on request.
24    If any payment provided for in this Section exceeds the
25operator's liabilities under this Act, as shown on an original
26return, the Department may authorize the operator to credit

 

 

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1such excess payment against liability subsequently to be
2remitted to the Department under this Act, in accordance with
3reasonable rules adopted by the Department. If the Department
4subsequently determines that all or any part of the credit
5taken was not actually due to the operator, the operator's
6discount shall be reduced by an amount equal to the difference
7between the discount as applied to the credit taken and that
8actually due, and that operator shall be liable for penalties
9and interest on such difference.
10    There shall be deposited in the Build Illinois Fund in the
11State Treasury for each State fiscal year 40% of the amount of
12total net proceeds from the tax imposed by subsection (a) of
13Section 3. Of the remaining 60%, $5,000,000 shall be deposited
14in the Illinois Sports Facilities Fund and credited to the
15Subsidy Account each fiscal year by making monthly deposits in
16the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
17such deposits for prior months, and an additional $8,000,000
18shall be deposited in the Illinois Sports Facilities Fund and
19credited to the Advance Account each fiscal year by making
20monthly deposits in the amount of 1/8 of $8,000,000 plus any
21cumulative deficiencies in such deposits for prior months;
22provided, that for fiscal years ending after June 30, 2001, the
23amount to be so deposited into the Illinois Sports Facilities
24Fund and credited to the Advance Account each fiscal year shall
25be increased from $8,000,000 to the then applicable Advance
26Amount and the required monthly deposits beginning with July

 

 

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12001 shall be in the amount of 1/8 of the then applicable
2Advance Amount plus any cumulative deficiencies in those
3deposits for prior months. (The deposits of the additional
4$8,000,000 or the then applicable Advance Amount, as
5applicable, during each fiscal year shall be treated as
6advances of funds to the Illinois Sports Facilities Authority
7for its corporate purposes to the extent paid to the Authority
8or its trustee and shall be repaid into the General Revenue
9Fund in the State Treasury by the State Treasurer on behalf of
10the Authority pursuant to Section 19 of the Illinois Sports
11Facilities Authority Act, as amended. If in any fiscal year the
12full amount of the then applicable Advance Amount is not repaid
13into the General Revenue Fund, then the deficiency shall be
14paid from the amount in the Local Government Distributive Fund
15that would otherwise be allocated to the City of Chicago under
16the State Revenue Sharing Act.)
17    For purposes of the foregoing paragraph, the term "Advance
18Amount" means, for fiscal year 2002, $22,179,000, and for
19subsequent fiscal years through fiscal year 2032, 105.615% of
20the Advance Amount for the immediately preceding fiscal year,
21rounded up to the nearest $1,000.
22    Of the remaining 60% of the amount of total net proceeds
23prior to August 1, 2011 from the tax imposed by subsection (a)
24of Section 3 after all required deposits in the Illinois Sports
25Facilities Fund, the amount equal to 8% of the net revenue
26realized from this Act plus an amount equal to 8% of the net

 

 

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1revenue realized from any tax imposed under Section 4.05 of the
2Chicago World's Fair-1992 Authority Act during the preceding
3month shall be deposited in the Local Tourism Fund each month
4for purposes authorized by Section 605-705 of the Department of
5Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
6the remaining 60% of the amount of total net proceeds beginning
7on August 1, 2011 from the tax imposed by subsection (a) of
8Section 3 after all required deposits in the Illinois Sports
9Facilities Fund, an amount equal to 8% of the net revenue
10realized from this Act plus an amount equal to 8% of the net
11revenue realized from any tax imposed under Section 4.05 of the
12Chicago World's Fair-1992 Authority Act during the preceding
13month shall be deposited as follows: 18% of such amount shall
14be deposited into the Chicago Travel Industry Promotion Fund
15for the purposes described in subsection (n) of Section 5 of
16the Metropolitan Public Pier and Exposition Authority Act and
17the remaining 82% of such amount shall be deposited into the
18Local Tourism Fund each month for purposes authorized by
19Section 605-705 of the Department of Commerce and Economic
20Opportunity Law. Beginning on August 1, 1999 and ending on July
2131, 2011, an amount equal to 4.5% of the net revenue realized
22from the Hotel Operators' Occupation Tax Act during the
23preceding month shall be deposited into the International
24Tourism Fund for the purposes authorized in Section 605-707 of
25the Department of Commerce and Economic Opportunity Law.
26Beginning on August 1, 2011, an amount equal to 4.5% of the net

 

 

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1revenue realized from this Act during the preceding month shall
2be deposited as follows: 55% of such amount shall be deposited
3into the Chicago Travel Industry Promotion Fund for the
4purposes described in subsection (n) of Section 5 of the
5Metropolitan Public Pier and Exposition Authority Act and the
6remaining 45% of such amount deposited into the International
7Tourism Fund for the purposes authorized in Section 605-707 of
8the Department of Commerce and Economic Opportunity Law. "Net
9revenue realized for a month" means the revenue collected by
10the State under that Act during the previous month less the
11amount paid out during that same month as refunds to taxpayers
12for overpayment of liability under that Act.
13    After making all these deposits, all other proceeds of the
14tax imposed under subsection (a) of Section 3 shall be
15deposited in the Tourism Promotion Fund in the State Treasury.
16All moneys received by the Department from the additional tax
17imposed under subsection (b) of Section 3 shall be deposited
18into the Build Illinois Fund in the State Treasury.
19    The Department may, upon separate written notice to a
20taxpayer, require the taxpayer to prepare and file with the
21Department on a form prescribed by the Department within not
22less than 60 days after receipt of the notice an annual
23information return for the tax year specified in the notice.
24Such annual return to the Department shall include a statement
25of gross receipts as shown by the operator's last State income
26tax return. If the total receipts of the business as reported

 

 

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1in the State income tax return do not agree with the gross
2receipts reported to the Department for the same period, the
3operator shall attach to his annual information return a
4schedule showing a reconciliation of the 2 amounts and the
5reasons for the difference. The operator's annual information
6return to the Department shall also disclose pay roll
7information of the operator's business during the year covered
8by such return and any additional reasonable information which
9the Department deems would be helpful in determining the
10accuracy of the monthly, quarterly or annual tax returns by
11such operator as hereinbefore provided for in this Section.
12    If the annual information return required by this Section
13is not filed when and as required the taxpayer shall be liable
14for a penalty in an amount determined in accordance with
15Section 3-4 of the Uniform Penalty and Interest Act until such
16return is filed as required, the penalty to be assessed and
17collected in the same manner as any other penalty provided for
18in this Act.
19    The chief executive officer, proprietor, owner or highest
20ranking manager shall sign the annual return to certify the
21accuracy of the information contained therein. Any person who
22willfully signs the annual return containing false or
23inaccurate information shall be guilty of perjury and punished
24accordingly. The annual return form prescribed by the
25Department shall include a warning that the person signing the
26return may be liable for perjury.

 

 

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1    The foregoing portion of this Section concerning the filing
2of an annual information return shall not apply to an operator
3who is not required to file an income tax return with the
4United States Government.
5(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
 
6    Section 60. The Illinois Municipal Code is amended by
7changing Sections 8-3-13, 8-3-14, 8-3-14a, and 11-74.3-6 as
8follows:
 
9    (65 ILCS 5/8-3-13)  (from Ch. 24, par. 8-3-13)
10    Sec. 8-3-13. The corporate authorities of any municipality
11containing 500,000 or more inhabitants may impose a tax prior
12to July 1, 1969, upon all persons engaged in the municipality
13in the business of renting, leasing or letting rooms in a
14hotel, as defined in the Hotel Operators' Occupation Tax Act,
15at a rate not to exceed 1% of the gross rental receipts from
16the renting, leasing or letting, excluding, however, from gross
17rental receipts, the proceeds of the renting, leasing or
18letting to permanent residents of that hotel and proceeds from
19the tax imposed under subsection (c) of Section 13 of the
20Metropolitan Public Pier and Exposition Authority Act.
21    The tax imposed by a municipality under this Section and
22all civil penalties that may be assessed as an incident thereof
23shall be collected and enforced by the State Department of
24Revenue. The certificate of registration that is issued by the

 

 

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1Department to a lessor under the Hotel Operators' Occupation
2Tax Act shall permit the registrant to engage in a business
3that is taxable under any ordinance or resolution enacted under
4this Section without registering separately with the
5Department under the ordinance or resolution or under this
6Section. The Department shall have full power to administer and
7enforce this Section; to collect all taxes and penalties due
8hereunder; to dispose of taxes and penalties so collected in
9the manner provided in this Section; and to determine all
10rights to credit memoranda arising on account of the erroneous
11payment of tax or penalty hereunder. In the administration of
12and compliance with this Section, the Department and persons
13who are subject to this Section shall have the same rights,
14remedies, privileges, immunities, powers and duties, and be
15subject to the same conditions, restrictions, limitations,
16penalties and definitions of terms, and employ the same modes
17of procedure, as are prescribed in the Hotel Operators'
18Occupation Tax Act and the Uniform Penalty and Interest Act, as
19fully as if the provisions contained in those Acts were set
20forth herein.
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 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

 

 

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1Treasurer out of the Illinois tourism tax fund.
2    Persons subject to any tax imposed under authority granted
3by this Section may reimburse themselves for their tax
4liability for that tax by separately stating the tax as an
5additional charge, which charge may be stated in combination,
6in a single amount, with State tax imposed under the Hotel
7Operators' Occupation Tax Act.
8    The Department shall forthwith pay over to the State
9Treasurer, ex-officio, as trustee, all taxes and penalties
10collected hereunder. On or before the 25th day of each calendar
11month, the Department shall prepare and certify to the
12Comptroller the disbursement of stated sums of money to named
13municipalities from which lessors have paid taxes or penalties
14hereunder to the Department during the second preceding
15calendar month. The amount to be paid to each municipality
16shall be the amount (not including credit memoranda) collected
17hereunder during the second preceding calendar month by the
18Department, and not including an amount equal to the amount of
19refunds made during the second preceding calendar month by the
20Department on behalf of the municipality, less 4% of the
21balance, which sum shall be retained by the State Treasurer to
22cover the costs incurred by the Department in administering and
23enforcing the provisions of this Section, as provided herein.
24The Department, at the time of each monthly disbursement to the
25municipalities, shall prepare and certify to the Comptroller
26the amount so retained by the State Treasurer, which shall be

 

 

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1paid into the General Revenue Fund of the State Treasury.
2    Within 10 days after receipt by the Comptroller of the
3disbursement certification to the municipalities and the
4General Revenue Fund provided for in this Section to be given
5to the Comptroller by the Department, the Comptroller shall
6cause the warrants to be drawn for the respective amounts in
7accordance with the directions contained in the certification.
8    Nothing in this Section shall be construed to authorize a
9municipality to impose a tax upon the privilege of engaging in
10any business that, under the Constitution of the United States,
11may not be made the subject of taxation by this State.
12    An ordinance or resolution imposing a tax hereunder or
13effecting a change in the rate thereof shall be effective on
14the first day of the calendar month next following the
15expiration of the publication period provided in Section 1-2-4
16in respect to municipalities governed by that Section.
17    The corporate authorities of any municipality that levies a
18tax authorized by this Section shall transmit to the Department
19of Revenue on or not later than 5 days after the effective date
20of the ordinance or resolution a certified copy of the
21ordinance or resolution imposing the tax; whereupon, the
22Department of Revenue shall proceed to administer and enforce
23this Section on behalf of the municipality as of the effective
24date of the ordinance or resolution. Upon a change in rate of a
25tax levied hereunder, or upon the discontinuance of the tax,
26the corporate authorities of the municipality shall, on or not

 

 

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1later than 5 days after the effective date of the ordinance or
2resolution discontinuing the tax or effecting a change in rate,
3transmit to the Department of Revenue a certified copy of the
4ordinance or resolution effecting the change or
5discontinuance. The amounts disbursed to any municipality
6under this Section shall be expended by the municipality solely
7to promote tourism, conventions and other special events within
8that municipality or otherwise to attract nonresidents to visit
9the municipality.
10    Any municipality receiving and disbursing money under this
11Section shall report on or before the first Monday in January
12of each year to the Advisory Committee of the Illinois Tourism
13Promotion Fund, created by Section 12 of the Illinois Promotion
14Act. The reports shall specify the purposes for which the
15disbursements were made and shall contain detailed amounts of
16all receipts and disbursements under this Section.
17    This Section may be cited as the Tourism, Conventions and
18Other Special Events Promotion Act of 1967.
19(Source: P.A. 87-205; 87-733; 87-895.)
 
20    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
21    Sec. 8-3-14. Municipal hotel operators' occupation tax.
22The corporate authorities of any municipality may impose a tax
23upon all persons engaged in such municipality in the business
24of renting, leasing or letting rooms in a hotel, as defined in
25"The Hotel Operators' Occupation Tax Act," at a rate not to

 

 

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1exceed 6% in the City of East Peoria and in the Village of
2Morton and 5% in all other municipalities of the gross rental
3receipts from such renting, leasing or letting, excluding,
4however, from gross rental receipts, the proceeds of such
5renting, leasing or letting to permanent residents of that
6hotel and proceeds from the tax imposed under subsection (c) of
7Section 13 of the Metropolitan Public Pier and Exposition
8Authority Act, and may provide for the administration and
9enforcement of the tax, and for the collection thereof from the
10persons subject to the tax, as the corporate authorities
11determine to be necessary or practicable for the effective
12administration of the tax. The municipality may not impose a
13tax under this Section if it imposes a tax under Section
148-3-14a.
15    Persons subject to any tax imposed pursuant to authority
16granted by this Section may reimburse themselves for their tax
17liability for such tax by separately stating such tax as an
18additional charge, which charge may be stated in combination,
19in a single amount, with State tax imposed under "The Hotel
20Operators' Occupation Tax Act".
21    Nothing in this Section shall be construed to authorize a
22municipality to impose a tax upon the privilege of engaging in
23any business which under the constitution of the United States
24may not be made the subject of taxation by this State.
25    The amounts collected by any municipality pursuant to this
26Section shall be expended by the municipality solely to promote

 

 

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1tourism and conventions within that municipality or otherwise
2to attract nonresident overnight visitors to the municipality.
3    No funds received pursuant to this Section shall be used to
4advertise for or otherwise promote new competition in the hotel
5business.
6(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
7    (65 ILCS 5/8-3-14a)
8    Sec. 8-3-14a. Municipal hotel use tax.
9    (a) The corporate authorities of any municipality may
10impose a tax upon the privilege of renting or leasing rooms in
11a hotel within the municipality at a rate not to exceed 5% of
12the rental or lease payment. The corporate authorities may
13provide for the administration and enforcement of the tax and
14for the collection thereof from the persons subject to the tax,
15as the corporate authorities determine to be necessary or
16practical for the effective administration of the tax.
17    (b) Each hotel in the municipality shall collect the tax
18from the person making the rental or lease payment at the time
19that the payment is tendered to the hotel. The hotel shall, as
20trustee, remit the tax to the municipality.
21    (c) The tax authorized under this Section does not apply to
22any rental or lease payment by a permanent resident of that
23hotel or to any payment made to any hotel that is subject to
24the tax imposed under subsection (c) of Section 13 of the
25Metropolitan Public Pier and Exposition Authority Act. A

 

 

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1municipality may not impose a tax under this Section if it
2imposes a tax under Section 8-3-14. Nothing in this Section may
3be construed to authorize a municipality to impose a tax upon
4the privilege of engaging in any business that under the
5Constitution of the United States may not be made the subject
6of taxation by this State.
7    (d) The moneys collected by a municipality under this
8Section may be expended solely to promote tourism and
9conventions within that municipality or otherwise to attract
10nonresident overnight visitors to the municipality. No moneys
11received under this Section may be used to advertise for or
12otherwise promote new competition in the hotel business.
13    (e) As used in this Section, "hotel" has the meaning set
14forth in Section 2 of the Hotel Operators' Occupation Tax Act.
15(Source: P.A. 96-238, eff. 8-11-09.)
 
16    (65 ILCS 5/11-74.3-6)
17    Sec. 11-74.3-6. Business district revenue and obligations;
18business district tax allocation fund.
19    (a) If the corporate authorities of a municipality have
20approved a business district plan, have designated a business
21district, and have elected to impose a tax by ordinance
22pursuant to subsection (10) or (11) of Section 11-74.3-3, then
23each year after the date of the approval of the ordinance but
24terminating upon the date all business district project costs
25and all obligations paying or reimbursing business district

 

 

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1project costs, if any, have been paid, but in no event later
2than the dissolution date, all amounts generated by the
3retailers' occupation tax and service occupation tax shall be
4collected and the tax shall be enforced by the Department of
5Revenue in the same manner as all retailers' occupation taxes
6and service occupation taxes imposed in the municipality
7imposing the tax and all amounts generated by the hotel
8operators' occupation tax shall be collected and the tax shall
9be enforced by the municipality in the same manner as all hotel
10operators' occupation taxes imposed in the municipality
11imposing the tax. The corporate authorities of the municipality
12shall deposit the proceeds of the taxes imposed under
13subsections (10) and (11) of Section 11-74.3-3 into a special
14fund of the municipality called the "[Name of] Business
15District Tax Allocation Fund" for the purpose of paying or
16reimbursing business district project costs and obligations
17incurred in the payment of those costs.
18    (b) The corporate authorities of a municipality that has
19designated a business district under this Law may, by
20ordinance, impose a Business District Retailers' Occupation
21Tax upon all persons engaged in the business of selling
22tangible personal property, other than an item of tangible
23personal property titled or registered with an agency of this
24State's government, at retail in the business district at a
25rate not to exceed 1% of the gross receipts from the sales made
26in the course of such business, to be imposed only in 0.25%

 

 

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1increments. The tax may not be imposed on tangible personal
2property taxed at the rate of 1% under the Retailers'
3Occupation Tax Act.
4    The tax imposed under this subsection and all civil
5penalties that may be assessed as an incident thereof shall be
6collected and enforced by the Department of Revenue. The
7certificate of registration that is issued by the Department to
8a retailer under the Retailers' Occupation Tax Act shall permit
9the retailer to engage in a business that is taxable under any
10ordinance or resolution enacted pursuant to this subsection
11without registering separately with the Department under such
12ordinance or resolution or under this subsection. The
13Department of Revenue shall have full power to administer and
14enforce this subsection; to collect all taxes and penalties due
15under this subsection in the manner hereinafter provided; and
16to determine all rights to credit memoranda arising on account
17of the erroneous payment of tax or penalty under this
18subsection. In the administration of, and compliance with, this
19subsection, the Department and persons who are subject to this
20subsection shall have the same rights, remedies, privileges,
21immunities, powers and duties, and be subject to the same
22conditions, restrictions, limitations, penalties, exclusions,
23exemptions, and definitions of terms and employ the same modes
24of procedure, as are prescribed in Sections 1, 1a through 1o, 2
25through 2-65 (in respect to all provisions therein other than
26the State rate of tax), 2c through 2h, 3 (except as to the

 

 

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1disposition of taxes and penalties collected), 4, 5, 5a, 5c,
25d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
312, 13, and 14 of the Retailers' Occupation Tax Act and all
4provisions of the Uniform Penalty and Interest Act, as fully as
5if those provisions were set forth herein.
6    Persons subject to any tax imposed under this subsection
7may reimburse themselves for their seller's tax liability under
8this subsection by separately stating the tax as an additional
9charge, which charge may be stated in combination, in a single
10amount, with State taxes that sellers are required to collect
11under the Use Tax Act, in accordance with such bracket
12schedules as the Department 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 the order 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 business district retailers' occupation
20tax fund.
21    The Department shall immediately pay over to the State
22Treasurer, ex officio, as trustee, all taxes, penalties, and
23interest collected under this subsection for deposit into the
24business district retailers' occupation tax fund.
25    As soon as possible after the first day of each month,
26beginning January 1, 2011, upon certification of the Department

 

 

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1of Revenue, the Comptroller shall order transferred, and the
2Treasurer shall transfer, to the STAR Bonds Revenue Fund the
3local sales tax increment, as defined in the Innovation
4Development and Economy Act, collected under this subsection
5during the second preceding calendar month for sales within a
6STAR bond district.
7    After the monthly transfer to the STAR Bonds Revenue Fund,
8on or before the 25th day of each calendar month, the
9Department shall prepare and certify to the Comptroller the
10disbursement of stated sums of money to named municipalities
11from the business district retailers' occupation tax fund, the
12municipalities to be those from which retailers have paid taxes
13or penalties under this subsection 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 under this subsection during the second
17preceding calendar month by the Department plus an amount the
18Department determines is necessary to offset any amounts that
19were erroneously paid to a different taxing body, and not
20including an amount equal to the amount of refunds made during
21the second preceding calendar month by the Department, less 2%
22of that amount, which shall be deposited into the Tax
23Compliance and Administration Fund and shall be used by the
24Department, subject to appropriation, to cover the costs of the
25Department in administering and enforcing the provisions of
26this subsection, on behalf of such municipality, and not

 

 

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1including any amount that the Department determines is
2necessary to offset any amounts that were payable to a
3different taxing body but were erroneously paid to the
4municipality, and not including any amounts that are
5transferred to the STAR Bonds Revenue Fund. Within 10 days
6after receipt by the Comptroller of the disbursement
7certification to the municipalities provided for in this
8subsection to be given to the Comptroller by the Department,
9the Comptroller shall cause the orders to be drawn for the
10respective amounts in accordance with the directions contained
11in the certification. The proceeds of the tax paid to
12municipalities under this subsection shall be deposited into
13the Business District Tax Allocation Fund by the municipality.
14    An ordinance imposing or discontinuing the tax under this
15subsection or effecting a change in the rate thereof shall
16either (i) be adopted and a certified copy thereof filed with
17the Department on or before the first day of April, whereupon
18the Department, if all other requirements of this subsection
19are met, shall proceed to administer and enforce this
20subsection as of the first day of July next following the
21adoption and filing; or (ii) be adopted and a certified copy
22thereof filed with the Department on or before the first day of
23October, whereupon, if all other requirements of this
24subsection are met, the Department shall proceed to administer
25and enforce this subsection as of the first day of January next
26following the adoption and filing.

 

 

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1    The Department of Revenue shall not administer or enforce
2an ordinance imposing, discontinuing, or changing the rate of
3the tax under this subsection, until the municipality also
4provides, in the manner prescribed by the Department, the
5boundaries of the business district and each address in the
6business district in such a way that the Department can
7determine by its address whether a business is located in the
8business district. The municipality must provide this boundary
9and address information to the Department on or before April 1
10for administration and enforcement of the tax under this
11subsection by the Department beginning on the following July 1
12and on or before October 1 for administration and enforcement
13of the tax under this subsection by the Department beginning on
14the following January 1. The Department of Revenue shall not
15administer or enforce any change made to the boundaries of a
16business district or address change, addition, or deletion
17until the municipality reports the boundary change or address
18change, addition, or deletion to the Department in the manner
19prescribed by the Department. The municipality must provide
20this boundary change information or address change, addition,
21or deletion to the Department on or before April 1 for
22administration and enforcement by the Department of the change
23beginning on the following July 1 and on or before October 1
24for administration and enforcement by the Department of the
25change beginning on the following January 1. The retailers in
26the business district shall be responsible for charging the tax

 

 

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1imposed under this subsection. If a retailer is incorrectly
2included or excluded from the list of those required to collect
3the tax under this subsection, both the Department of Revenue
4and the retailer shall be held harmless if they reasonably
5relied on information provided by the municipality.
6    A municipality that imposes the tax under this subsection
7must submit to the Department of Revenue any other information
8as the Department may require for the administration and
9enforcement of the tax.
10    When certifying the amount of a monthly disbursement to a
11municipality under this subsection, the Department shall
12increase or decrease the amount by an amount necessary to
13offset any misallocation of previous disbursements. The offset
14amount shall be the amount erroneously disbursed within the
15previous 6 months from the time a misallocation is discovered.
16    Nothing in this subsection shall be construed to authorize
17the municipality to impose a tax upon the privilege of engaging
18in any business which under the Constitution of the United
19States may not be made the subject of taxation by this State.
20    If a tax is imposed under this subsection (b), a tax shall
21also be imposed under subsection (c) of this Section.
22    (c) If a tax has been imposed under subsection (b), a
23Business District Service Occupation Tax shall also be imposed
24upon all persons engaged, in the business district, in the
25business of making sales of service, who, as an incident to
26making those sales of service, transfer tangible personal

 

 

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1property within the business district, either in the form of
2tangible personal property or in the form of real estate as an
3incident to a sale of service. The tax shall be imposed at the
4same rate as the tax imposed in subsection (b) and shall not
5exceed 1% of the selling price of tangible personal property so
6transferred within the business district, to be imposed only in
70.25% increments. The tax may not be imposed on tangible
8personal property taxed at the 1% rate under the Service
9Occupation Tax Act.
10    The tax imposed under this subsection and all civil
11penalties that may be assessed as an incident thereof shall be
12collected and enforced by the Department of Revenue. The
13certificate of registration which is issued by the Department
14to a retailer under the Retailers' Occupation Tax Act or under
15the Service Occupation Tax Act shall permit such registrant to
16engage in a business which is taxable under any ordinance or
17resolution enacted pursuant to this subsection without
18registering separately with the Department under such
19ordinance or resolution or under this subsection. The
20Department of Revenue shall have full power to administer and
21enforce this subsection; to collect all taxes and penalties due
22under this subsection; to dispose of taxes and penalties so
23collected in the manner hereinafter provided; and to determine
24all rights to credit memoranda arising on account of the
25erroneous payment of tax or penalty under this subsection. In
26the administration of, and compliance with this subsection, the

 

 

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1Department and persons who are subject to this subsection shall
2have the same rights, remedies, privileges, immunities, powers
3and duties, and be subject to the same conditions,
4restrictions, limitations, penalties, exclusions, exemptions,
5and definitions of terms and employ the same modes of procedure
6as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
7(in respect to all provisions therein other than the State rate
8of tax), 4 (except that the reference to the State shall be to
9the business district), 5, 7, 8 (except that the jurisdiction
10to which the tax shall be a debt to the extent indicated in
11that Section 8 shall be the municipality), 9 (except as to the
12disposition of taxes and penalties collected, and except that
13the returned merchandise credit for this tax may not be taken
14against any State tax), 10, 11, 12 (except the reference
15therein to Section 2b of the Retailers' Occupation Tax Act), 13
16(except that any reference to the State shall mean the
17municipality), the first paragraph of Section 15, and Sections
1816, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
19provisions of the Uniform Penalty and Interest Act, as fully as
20if those provisions were set forth herein.
21    Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23serviceman's tax liability hereunder by separately stating the
24tax as an additional charge, which charge may be stated in
25combination, in a single amount, with State tax that servicemen
26are authorized to collect under the Service Use Tax Act, in

 

 

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1accordance with such bracket schedules as the Department may
2prescribe.
3    Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause the order to be drawn for the
7amount specified, and to the person named, in such notification
8from the Department. Such refund shall be paid by the State
9Treasurer out of the business district retailers' occupation
10tax fund.
11    The Department shall forthwith pay over to the State
12Treasurer, ex-officio, as trustee, all taxes, penalties, and
13interest collected under this subsection for deposit into the
14business district retailers' occupation tax 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 under this subsection
21during the second preceding calendar month for sales within a
22STAR bond district.
23    After the monthly transfer to the STAR Bonds Revenue Fund,
24on or before the 25th day of each calendar month, the
25Department shall prepare and certify to the Comptroller the
26disbursement of stated sums of money to named municipalities

 

 

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1from the business district retailers' occupation tax fund, the
2municipalities to be those from which suppliers and servicemen
3have paid taxes or penalties under this subsection to the
4Department during the second preceding calendar month. The
5amount to be paid to each municipality shall be the amount (not
6including credit memoranda) collected under this subsection
7during the second preceding calendar month by the Department,
8less 2% of that amount, which shall be deposited into the Tax
9Compliance and Administration Fund and shall be used by the
10Department, subject to appropriation, to cover the costs of the
11Department in administering and enforcing the provisions of
12this subsection, and not including an amount equal to the
13amount of refunds made during the second preceding calendar
14month by the Department on behalf of such municipality, and not
15including any amounts that are transferred to the STAR Bonds
16Revenue Fund. Within 10 days after receipt, by the Comptroller,
17of the disbursement certification to the municipalities,
18provided for in this subsection to be given to the Comptroller
19by the Department, the Comptroller shall cause the orders to be
20drawn for the respective amounts in accordance with the
21directions contained in such certification. The proceeds of the
22tax paid to municipalities under this subsection shall be
23deposited into the Business District Tax Allocation Fund by the
24municipality.
25    An ordinance imposing or discontinuing the tax under this
26subsection or effecting a change in the rate thereof shall

 

 

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1either (i) be adopted and a certified copy thereof filed with
2the Department on or before the first day of April, whereupon
3the Department, if all other requirements of this subsection
4are met, shall proceed to administer and enforce this
5subsection as of the first day of July next following the
6adoption and filing; or (ii) be adopted and a certified copy
7thereof filed with the Department on or before the first day of
8October, whereupon, if all other conditions of this subsection
9are met, the Department shall proceed to administer and enforce
10this subsection as of the first day of January next following
11the adoption and filing.
12    The Department of Revenue shall not administer or enforce
13an ordinance imposing, discontinuing, or changing the rate of
14the tax under this subsection, until the municipality also
15provides, in the manner prescribed by the Department, the
16boundaries of the business district in such a way that the
17Department can determine by its address whether a business is
18located in the business district. The municipality must provide
19this boundary and address information to the Department on or
20before April 1 for administration and enforcement of the tax
21under this subsection by the Department beginning on the
22following July 1 and on or before October 1 for administration
23and enforcement of the tax under this subsection by the
24Department beginning on the following January 1. The Department
25of Revenue shall not administer or enforce any change made to
26the boundaries of a business district or address change,

 

 

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1addition, or deletion until the municipality reports the
2boundary change or address change, addition, or deletion to the
3Department in the manner prescribed by the Department. The
4municipality must provide this boundary change information or
5address change, addition, or deletion to the Department on or
6before April 1 for administration and enforcement by the
7Department of the change beginning on the following July 1 and
8on or before October 1 for administration and enforcement by
9the Department of the change beginning on the following January
101. The retailers in the business district shall be responsible
11for charging the tax imposed under this subsection. If a
12retailer is incorrectly included or excluded from the list of
13those required to collect the tax under this subsection, both
14the Department of Revenue and the retailer shall be held
15harmless if they reasonably relied on information provided by
16the municipality.
17    A municipality that imposes the tax under this subsection
18must submit to the Department of Revenue any other information
19as the Department may require for the administration and
20enforcement of the tax.
21    Nothing in this subsection shall be construed to authorize
22the municipality to impose a tax upon the privilege of engaging
23in any business which under the Constitution of the United
24States may not be made the subject of taxation by the State.
25    If a tax is imposed under this subsection (c), a tax shall
26also be imposed under subsection (b) of this Section.

 

 

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1    (d) By ordinance, a municipality that has designated a
2business district under this Law may impose an occupation tax
3upon all persons engaged in the business district in the
4business of renting, leasing, or letting rooms in a hotel, as
5defined in the Hotel Operators' Occupation Tax Act, at a rate
6not to exceed 1% of the gross rental receipts from the renting,
7leasing, or letting of hotel rooms within the business
8district, to be imposed only in 0.25% increments, excluding,
9however, from gross rental receipts the proceeds of renting,
10leasing, or letting to permanent residents of a hotel, as
11defined in the Hotel Operators' Occupation Tax Act, and
12proceeds from the tax imposed under subsection (c) of Section
1313 of the Metropolitan Public Pier and Exposition Authority
14Act.
15    The tax imposed by the municipality under this subsection
16and all civil penalties that may be assessed as an incident to
17that tax shall be collected and enforced by the municipality
18imposing the tax. The municipality shall have full power to
19administer and enforce this subsection, to collect all taxes
20and penalties due under this subsection, to dispose of taxes
21and penalties so collected in the manner provided in this
22subsection, and to determine all rights to credit memoranda
23arising on account of the erroneous payment of tax or penalty
24under this subsection. In the administration of and compliance
25with this subsection, the municipality and persons who are
26subject to this subsection shall have the same rights,

 

 

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1remedies, privileges, immunities, powers, and duties, shall be
2subject to the same conditions, restrictions, limitations,
3penalties, and definitions of terms, and shall employ the same
4modes of procedure as are employed with respect to a tax
5adopted by the municipality under Section 8-3-14 of this Code.
6    Persons subject to any tax imposed under the authority
7granted in this subsection may reimburse themselves for their
8tax liability for that tax by separately stating that tax as an
9additional charge, which charge may be stated in combination,
10in a single amount, with State taxes imposed under the Hotel
11Operators' Occupation Tax Act, and with any other tax.
12    Nothing in this subsection shall be construed to authorize
13a municipality to impose a tax upon the privilege of engaging
14in any business which under the Constitution of the United
15States may not be made the subject of taxation by this State.
16    The proceeds of the tax imposed under this subsection shall
17be deposited into the Business District Tax Allocation Fund.
18    (e) Obligations secured by the Business District Tax
19Allocation Fund may be issued to provide for the payment or
20reimbursement of business district project costs. Those
21obligations, when so issued, shall be retired in the manner
22provided in the ordinance authorizing the issuance of those
23obligations by the receipts of taxes imposed pursuant to
24subsections (10) and (11) of Section 11-74.3-3 and by other
25revenue designated or pledged by the municipality. A
26municipality may in the ordinance pledge, for any period of

 

 

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1time up to and including the dissolution date, all or any part
2of the funds in and to be deposited in the Business District
3Tax Allocation Fund to the payment of business district project
4costs and obligations. Whenever a municipality pledges all of
5the funds to the credit of a business district tax allocation
6fund to secure obligations issued or to be issued to pay or
7reimburse business district project costs, the municipality
8may specifically provide that funds remaining to the credit of
9such business district tax allocation fund after the payment of
10such obligations shall be accounted for annually and shall be
11deemed to be "surplus" funds, and such "surplus" funds shall be
12expended by the municipality for any business district project
13cost as approved in the business district plan. Whenever a
14municipality pledges less than all of the monies to the credit
15of a business district tax allocation fund to secure
16obligations issued or to be issued to pay or reimburse business
17district project costs, the municipality shall provide that
18monies to the credit of the business district tax allocation
19fund and not subject to such pledge or otherwise encumbered or
20required for payment of contractual obligations for specific
21business district project costs shall be calculated annually
22and shall be deemed to be "surplus" funds, and such "surplus"
23funds shall be expended by the municipality for any business
24district project cost as approved in the business district
25plan.
26    No obligation issued pursuant to this Law and secured by a

 

 

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1pledge of all or any portion of any revenues received or to be
2received by the municipality from the imposition of taxes
3pursuant to subsection (10) of Section 11-74.3-3, shall be
4deemed to constitute an economic incentive agreement under
5Section 8-11-20, notwithstanding the fact that such pledge
6provides for the sharing, rebate, or payment of retailers'
7occupation taxes or service occupation taxes imposed pursuant
8to subsection (10) of Section 11-74.3-3 and received or to be
9received by the municipality from the development or
10redevelopment of properties in the business district.
11    Without limiting the foregoing in this Section, the
12municipality may further secure obligations secured by the
13business district tax allocation fund with a pledge, for a
14period not greater than the term of the obligations and in any
15case not longer than the dissolution date, of any part or any
16combination of the following: (i) net revenues of all or part
17of any business district project; (ii) taxes levied or imposed
18by the municipality on any or all property in the municipality,
19including, specifically, taxes levied or imposed by the
20municipality in a special service area pursuant to the Special
21Service Area Tax Law; (iii) the full faith and credit of the
22municipality; (iv) a mortgage on part or all of the business
23district project; or (v) any other taxes or anticipated
24receipts that the municipality may lawfully pledge.
25    Such obligations may be issued in one or more series, bear
26such date or dates, become due at such time or times as therein

 

 

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1provided, but in any case not later than (i) 20 years after the
2date of issue or (ii) the dissolution date, whichever is
3earlier, bear interest payable at such intervals and at such
4rate or rates as set forth therein, except as may be limited by
5applicable law, which rate or rates may be fixed or variable,
6be in such denominations, be in such form, either coupon,
7registered, or book-entry, carry such conversion, registration
8and exchange privileges, be subject to defeasance upon such
9terms, have such rank or priority, be executed in such manner,
10be payable in such medium or payment at such place or places
11within or without the State, make provision for a corporate
12trustee within or without the State with respect to such
13obligations, prescribe the rights, powers, and duties thereof
14to be exercised for the benefit of the municipality and the
15benefit of the owners of such obligations, provide for the
16holding in trust, investment, and use of moneys, funds, and
17accounts held under an ordinance, provide for assignment of and
18direct payment of the moneys to pay such obligations or to be
19deposited into such funds or accounts directly to such trustee,
20be subject to such terms of redemption with or without premium,
21and be sold at such price, all as the corporate authorities
22shall determine. No referendum approval of the electors shall
23be required as a condition to the issuance of obligations
24pursuant to this Law except as provided in this Section.
25    In the event the municipality authorizes the issuance of
26obligations pursuant to the authority of this Law secured by

 

 

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1the full faith and credit of the municipality, or pledges ad
2valorem taxes pursuant to this subsection, which obligations
3are other than obligations which may be issued under home rule
4powers provided by Section 6 of Article VII of the Illinois
5Constitution or which ad valorem taxes are other than ad
6valorem taxes which may be pledged under home rule powers
7provided by Section 6 of Article VII of the Illinois
8Constitution or which are levied in a special service area
9pursuant to the Special Service Area Tax Law, the ordinance
10authorizing the issuance of those obligations or pledging those
11taxes shall be published within 10 days after the ordinance has
12been adopted, in a newspaper having a general circulation
13within the municipality. The publication of the ordinance shall
14be accompanied by a notice of (i) the specific number of voters
15required to sign a petition requesting the question of the
16issuance of the obligations or pledging such ad valorem taxes
17to be submitted to the electors; (ii) the time within which the
18petition must be filed; and (iii) the date of the prospective
19referendum. The municipal clerk shall provide a petition form
20to any individual requesting one.
21    If no petition is filed with the municipal clerk, as
22hereinafter provided in this Section, within 21 days after the
23publication of the ordinance, the ordinance shall be in effect.
24However, if within that 21-day period a petition is filed with
25the municipal clerk, signed by electors numbering not less than
2615% of the number of electors voting for the mayor or president

 

 

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1at the last general municipal election, asking that the
2question of issuing obligations using full faith and credit of
3the municipality as security for the cost of paying or
4reimbursing business district project costs, or of pledging
5such ad valorem taxes for the payment of those obligations, or
6both, be submitted to the electors of the municipality, the
7municipality shall not be authorized to issue obligations of
8the municipality using the full faith and credit of the
9municipality as security or pledging such ad valorem taxes for
10the payment of those obligations, or both, until the
11proposition has been submitted to and approved by a majority of
12the voters voting on the proposition at a regularly scheduled
13election. The municipality shall certify the proposition to the
14proper election authorities for submission in accordance with
15the general election law.
16    The ordinance authorizing the obligations may provide that
17the obligations shall contain a recital that they are issued
18pursuant to this Law, which recital shall be conclusive
19evidence of their validity and of the regularity of their
20issuance.
21    In the event the municipality authorizes issuance of
22obligations pursuant to this Law secured by the full faith and
23credit of the municipality, the ordinance authorizing the
24obligations may provide for the levy and collection of a direct
25annual tax upon all taxable property within the municipality
26sufficient to pay the principal thereof and interest thereon as

 

 

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1it matures, which levy may be in addition to and exclusive of
2the maximum of all other taxes authorized to be levied by the
3municipality, which levy, however, shall be abated to the
4extent that monies from other sources are available for payment
5of the obligations and the municipality certifies the amount of
6those monies available to the county clerk.
7    A certified copy of the ordinance shall be filed with the
8county clerk of each county in which any portion of the
9municipality is situated, and shall constitute the authority
10for the extension and collection of the taxes to be deposited
11in the business district tax allocation fund.
12    A municipality may also issue its obligations to refund, in
13whole or in part, obligations theretofore issued by the
14municipality under the authority of this Law, whether at or
15prior to maturity. However, the last maturity of the refunding
16obligations shall not be expressed to mature later than the
17dissolution date.
18    In the event a municipality issues obligations under home
19rule powers or other legislative authority, the proceeds of
20which are pledged to pay or reimburse business district project
21costs, the municipality may, if it has followed the procedures
22in conformance with this Law, retire those obligations from
23funds in the business district tax allocation fund in amounts
24and in such manner as if those obligations had been issued
25pursuant to the provisions of this Law.
26    No obligations issued pursuant to this Law shall be

 

 

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1regarded as indebtedness of the municipality issuing those
2obligations or any other taxing district for the purpose of any
3limitation imposed by law.
4    Obligations issued pursuant to this Law shall not be
5subject to the provisions of the Bond Authorization Act.
6    (f) When business district project costs, including,
7without limitation, all obligations paying or reimbursing
8business district project costs have been paid, any surplus
9funds then remaining in the Business District Tax Allocation
10Fund shall be distributed to the municipal treasurer for
11deposit into the general corporate fund of the municipality.
12Upon payment of all business district project costs and
13retirement of all obligations paying or reimbursing business
14district project costs, but in no event more than 23 years
15after the date of adoption of the ordinance imposing taxes
16pursuant to subsection (10) or (11) of Section 11-74.3-3, the
17municipality shall adopt an ordinance immediately rescinding
18the taxes imposed pursuant to subsection (10) or (11) of
19Section 11-74.3-3.
20(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
 
21    Section 65. The Metropolitan Pier and Exposition Authority
22Act is amended by changing Sections 1, 2, 3, 5, 5.4, 13, 13.1,
2313.2, 14, 23.1, 24, 25.1, and 25.4 and by adding Section 10.3
24as follows:
 

 

 

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1    (70 ILCS 210/1)  (from Ch. 85, par. 1221)
2    Sec. 1. This Act shall be known and may be cited as the
3Metropolitan Public Pier and Exposition Authority Act.
4(Source: P.A. 86-17.)
 
5    (70 ILCS 210/2)  (from Ch. 85, par. 1222)
6    Sec. 2. When used in this Act:
7    "Authority" means Metropolitan Public Pier and Exposition
8Authority.
9    "Governmental agency" means the Federal government, State
10government, and any unit of local government, and any agency or
11instrumentality, corporate or otherwise, thereof.
12    "Person" means any individual, firm, partnership,
13corporation, both domestic and foreign, company, association
14or joint stock association; and includes any trustee, receiver,
15assignee or personal representative thereof.
16    "Board" means the governing body of the Metropolitan Public
17Pier and Exposition Authority or the Trustee. "Board" does
18include the interim board.
19    "Governor" means the Governor of the State of Illinois.
20    "Mayor" means the Mayor of the City of Chicago.
21    "Metropolitan area" means all that territory in the State
22of Illinois lying within the corporate boundaries of the County
23of Cook.
24    "Navy Pier" means the real property, structures,
25facilities and improvements located in the City of Chicago

 

 

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1commonly known as Navy Pier, as well as property adjacent or
2appurtenant thereto which may be necessary or convenient for
3carrying out the purposes of the Authority at that location.
4    "Park District President" means the President of the Board
5of Commissioners of the Chicago Park District.
6    "Project" means the expansion of existing fair and
7exposition grounds and facilities of the Authority by additions
8to the present facilities, by acquisition of the land described
9below and by the addition of a structure having a floor area of
10approximately 1,100,000 square feet, or any part thereof, and
11such other improvements to be located on land to be acquired,
12including but not limited to all or a portion of Site A, by
13connecting walkways or passageways between the present
14facilities and additional structures, and by acquisition and
15improvement of Navy Pier.
16    "Expansion Project" means the further expansion of the
17grounds, buildings, and facilities of the Authority for its
18corporate purposes, including, but not limited to, the
19acquisition of land and interests in land, the relocation of
20persons and businesses located on land acquired by the
21Authority, and the construction, equipping, and operation of
22new exhibition and convention space, meeting rooms, support
23facilities, and facilities providing retail uses, commercial
24uses, and goods and services for the persons attending
25conventions, meetings, exhibits, and events at the grounds,
26buildings, and facilities of the Authority. "Expansion

 

 

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1Project" also includes improvements to land, highways, mass
2transit facilities, and infrastructure, whether or not located
3on land owned by the Authority, that in the determination of
4the Authority are appropriate on account of the improvement of
5the Authority's grounds, buildings, and facilities. "Expansion
6Project" also includes the renovation and improvement of the
7existing grounds, buildings, and facilities of the Authority,
8including Navy Pier.
9    "State" means the State of Illinois.
10    "Trustee" means the person serving as Trustee of the
11Authority in accordance with the provisions of this amendatory
12Act of the 96th General Assembly.
13    "Site A" means the tract of land comprised of a part of the
14Illinois Central Railroad Company right-of-way (now known as
15the "Illinois Central Gulf Railroad") and a part of the
16submerged lands reclaimed by said Railroad as described in the
171919 Lake Front Ordinance, in the Southeast Fractional Quarter
18of Section 22, the Southwest Fractional Quarter of Section 22
19and the Northeast Fractional Quarter of Section 27, Township 39
20North, Range 14 East of the Third Principal Meridian, said
21tract of land being described as follows:
22    PARCEL A - NORTH AIR RIGHTS PARCEL
23    All of the real property and space, at and above a
24    horizontal plane at an elevation of 33.51 feet above
25    Chicago City Datum, the horizontal limits of which are the
26    planes formed by projecting vertically upward and downward

 

 

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1    from the surface of the Earth the boundaries of the
2    following described parcel of land:
3    Beginning on the westerly line of said Illinois Central
4    Railroad Company right-of-way at the intersection of the
5    northerly line of the 23rd Street viaduct, being a line 60
6    feet (measured perpendicularly) northerly of and parallel
7    with the centerline of the existing structure, and running
8    thence northwardly along said westerly right-of-way line,
9    a distance of 1500.00 feet; thence eastwardly along a line
10    perpendicular to said westerly right-of-way line, a
11    distance of 418.419 feet; thence southwardly along an arc
12    of a circle, convex to the East, with a radius of 915.13
13    feet, a distance of 207.694 feet to a point which is
14    364.092 feet (measured perpendicularly) easterly from said
15    westerly right-of-way line and 1300.00 feet (measured
16    perpendicularly) northerly of said northerly line of the
17    23rd Street viaduct; thence continuing along an arc of a
18    circle, convex to the East, with a radius of 2008.70 feet,
19    a distance of 154.214 feet to a point which is 301.631 feet
20    (measured perpendicularly) easterly from said westerly
21    right-of-way line and 1159.039 feet (measured
22    perpendicularly) northerly of said northerly line of the
23    23rd Street viaduct; thence southwardly along a straight
24    line a distance of 184.018 feet to a point which is 220.680
25    feet (measured perpendicularly) easterly from said
26    westerly right-of-way line and 993.782 feet (measured

 

 

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1    perpendicularly) northerly of said northerly line of the
2    23rd Street viaduct; thence southwardly along a straight
3    line, a distance of 66.874 feet to a point which is 220.719
4    feet (measured perpendicularly) easterly from said
5    westerly right-of-way line and 926.908 feet (measured
6    perpendicularly) northerly from the northerly line of the
7    23rd Street viaduct; thence southwardly along a straight
8    line, a distance of 64.946 feet to a point which is 199.589
9    feet (measured perpendicularly) easterly from said
10    westerly right-of-way line and 865.496 feet (measured
11    perpendicularly) northerly from said northerly line of the
12    23rd Street viaduct; thence southwardly along a straight
13    line, a distance of 865.496 feet to a point on said
14    northerly line of the 23rd Street viaduct; which point is
15    200.088 feet easterly from said westerly right-of-way
16    line, and thence westwardly along the northerly line of
17    said 23rd Street viaduct, said distance of 200.088 feet to
18    the point of beginning.
19    There is reserved from the above described parcel of land a
20    corridor for railroad freight and passenger operations,
21    said corridor is to be limited in width to a distance of 10
22    feet normally distant to the left and to the right of the
23    centerline of Grantor's Northbound Freight Track, and 10
24    feet normally distant to the left and to the right of the
25    centerline of Grantor's Southbound Freight Track, the
26    uppermost limits, or roof, of the railroad freight and

 

 

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1    passenger corridor shall be established at an elevation of
2    18 feet above the existing Top of Rail of the aforesaid
3    Northbound and Southbound freight trackage.
4    PARCEL B - 23RD ST. AIR RIGHTS PARCEL
5    All of the real property and space, at and above a
6    horizontal plane which is common with the bottom of the
7    bottom flange of the E. 23rd Street viaduct as it spans
8    Grantor's operating commuter, freight and passenger
9    trackage, the horizontal limits of which are the planes
10    formed by projecting vertically upward and downward from
11    the surface of the Earth the boundaries of the following
12    described parcel of land:
13    Beginning on the westerly line of said Illinois Central
14    Railroad Company right-of-way at the intersection of the
15    northerly line of the 23rd Street viaduct, being a line 60
16    feet (measured perpendicularly) northerly of and parallel
17    with the centerline of the existing structure, and running
18    thence eastwardly along said northerly line of the 23rd
19    Street viaduct, a distance of 200.088 feet; thence
20    southwardly along a straight line, a distance of 120.00
21    feet to a point on the southerly line of said 23rd Street
22    viaduct (being the southerly line of the easement granted
23    to the South Park Commissioners dated September 25, 1922 as
24    document No. 7803194), which point is 199.773 feet easterly
25    of said westerly right-of-way line; thence westwardly
26    along said southerly line of the 23rd Street viaduct, said

 

 

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1    distance of 199.773 feet to the westerly right-of-way line
2    and thence northwardly along said westerly right-of-way
3    line, a distance of 120.00 feet to the point of beginning.
4    PARCEL C - SOUTH AIR RIGHTS PARCEL
5    All of the real property and space, at and above a
6    horizontal plane at an elevation of 34.51 feet above
7    Chicago City Datum, the horizontal limits of which are the
8    planes formed by projecting vertically upward and downward
9    from the surface of the Earth the boundaries of the
10    following described parcel of land:
11    Beginning on the westerly line of said Illinois Central
12    Railroad Company right-of-way at the intersection of the
13    southerly line of the 23rd Street viaduct, being the
14    southerly line of the easement granted to the South Park
15    Commissioners dated September 25, 1922 as document No.
16    7803194) and running thence eastwardly along said South
17    line of the 23rd Street viaduct, a distance of 199.773
18    feet; thence southerly along a straight line, a distance of
19    169.071 feet to a point which is 199.328 feet (measured
20    perpendicularly) easterly from said westerly right-of-way
21    line thence southerly along a straight line, whose
22    southerly terminus is a point which is 194.66 feet
23    (measured perpendicularly) easterly from said westerly
24    right-of-way line and 920.105 feet (measured a distance of
25    493.34 feet; thence westwardly along a straight line,
26    perpendicular to said westerly right-of-way line, a

 

 

SB0485 Engrossed- 174 -LRB101 04248 RJF 49256 b

1    distance of 196.263 feet to said westerly right-of-way line
2    and thence northwardly along the westerly right-of-way, a
3    distance of 662.40 feet to the point of beginning.
4    Parcels A, B and C herein above described containing
5    525,228 square feet (12.0576 acres) of land, more or less.
6
AND,
7    SOUTH FEE PARCEL - SOUTH OF NORTH LINE OF I-55
8    A tract of land comprised of a part of the Illinois Central
9    Railroad Company right-of-way (now known as the "Illinois
10    Central Gulf Railroad") and a part of the submerged lands
11    reclaimed by said Railroads as described in the 1919 Lake
12    Front Ordinance, in the Northeast Fractional Quarter and
13    the Southeast Fractional Quarter of Section 27, Township 39
14    North, Range 14 East of the Third Principal Meridian, said
15    tract of land being described as follows:
16    Beginning at a point on the North line of the 31st Street
17    viaduct, being a line 50.00 feet (measured
18    perpendicularly) northerly of and parallel with the South
19    line of said Southeast Fractional Quarter of Section 27,
20    which point is 163.518 feet (measured along the northerly
21    line of said viaduct) easterly of the westerly line of said
22    Illinois Central Railroad Company, and running thence
23    northwardly along a straight line, a distance of 1903.228
24    feet, to a point which is 156.586 feet easterly, and
25    1850.555 feet northerly of the intersection of said
26    westerly right-of-way line with the northerly line of said

 

 

SB0485 Engrossed- 175 -LRB101 04248 RJF 49256 b

1    31st Street viaduct, as measured along said westerly line
2    and a line perpendicular thereto; thence northwardly along
3    a straight line, a distance of 222.296 feet, to a point
4    which is 148.535 feet easterly, and 2078.705 feet northerly
5    of the intersection of said westerly right-of-way line with
6    the northerly line of said 31st Street viaduct, as measured
7    along said westerly line and a line perpendicular thereto;
8    thence northwardly along a straight line, a distance of
9    488.798 feet, to a point which is 126.789 feet easterly,
10    and 2567.019 feet northerly of the intersection of said
11    westerly right-of-way line with the northerly line of said
12    31st Street viaduct, as measured along said westerly line
13    and a line perpendicular thereto; thence northwardly along
14    a straight line, a distance of 458.564 feet, to a point
15    which is 126.266 feet easterly and 3025.583 feet northerly
16    of the intersection of said westerly right-of-way line with
17    the northerly line of said 31st Street viaduct, as measured
18    along said westerly line and a line perpendicular thereto;
19    thence northwardly along a straight line, a distance of
20    362.655 feet, to a point which is 143.70 feet easterly, and
21    3387.819 feet northerly of the intersection of said
22    westerly right-of-way line with the northerly line of said
23    31st street viaduct, as measured along said westerly line
24    and a line perpendicular thereto; thence northwardly along
25    a straight line, whose northerly terminus is a point which
26    is 194.66 feet (measured perpendicularly) easterly from

 

 

SB0485 Engrossed- 176 -LRB101 04248 RJF 49256 b

1    said westerly right-of-way line and 920.105 feet (measured
2    perpendicularly) South from the southerly line of the 23rd
3    Street viaduct (being the southerly line of the easement
4    granted to the South Park Commissioners dated September 25,
5    1922 as document No. 7803194) a distance of 335.874 feet to
6    an intersection with a northerly line of the easement for
7    the overhead structure of the Southwest Expressway System
8    (as described in Judgement Order No. 67 L 13579 in the
9    Circuit Court of Cook County), said northerly line
10    extending from a point on said westerly right-of-way line,
11    142.47 feet (measured perpendicularly) North of the
12    intersection of said line with the easterly extension of
13    the North line of East 25th Street (as shown in Walker
14    Bros. Addition to Chicago, a subdivision in the Northeast
15    Fractional Quarter of Section 27 aforesaid) to a point
16    which is 215.07 feet (measured perpendicularly) North of
17    said easterly extension of the North line of E. 25th Street
18    and 396.19 feet (measured perpendicularly) westerly of the
19    westerly line of Burnham Park (as said westerly line is
20    described by the City of Chicago by ordinance passed July
21    21, 1919 and recorded on March 5, 1920 in the Office of the
22    Recorder of Deeds of Cook County, Illinois as document No.
23    6753370); thence northeastwardly along the northerly line
24    of the easement aforesaid, a distance of 36.733 feet to
25    said point which is 215.07 feet (measured perpendicularly)
26    North of said easterly extension of the North line of E.

 

 

SB0485 Engrossed- 177 -LRB101 04248 RJF 49256 b

1    25th Street and 396.19 feet (measured perpendicularly)
2    westerly of said westerly line of Burnham Park; thence
3    northeastwardly continuing along said easement line, being
4    a straight line, a distance of 206.321 feet to a point
5    which is 352.76 feet (measured perpendicularly) North of
6    said easterly extension of the North line of E. 25th Street
7    and 211.49 feet (measured perpendicularly) westerly of
8    said westerly line of Burnham Park; thence northeastwardly
9    continuing along said easement line, being a straight line,
10    a distance of 206.308 feet to a point which is 537.36 feet
11    (measured perpendicularly) North of said easterly
12    extension of the North line of E. 25th Street and 73.66
13    feet (measured perpendicularly) westerly of said westerly
14    line of Burnham Park; thence northeastwardly continuing
15    along said easement line, being a straight line, a distance
16    of 219.688 feet to a point on said westerly line of Burnham
17    Park, which point is 756.46 feet (measured
18    perpendicularly) North of said easterly extension of the
19    North line of E. 25th Street; thence southwardly along said
20    westerly line of Burnham Park, being here a straight line
21    whose southerly terminus is that point which is 308.0 feet
22    (measured along said line) South of the intersection of
23    said line with the North line of 29th Street, extended
24    East, a distance of 3185.099 feet to a point which is 89.16
25    feet North of aforesaid southerly terminus; thence
26    southwestwardly along an arc of a circle, convex to the

 

 

SB0485 Engrossed- 178 -LRB101 04248 RJF 49256 b

1    Southeast, tangent to last described line and having a
2    radius of 635.34 feet, a distance of 177.175 feet to a
3    point on that westerly line of Burnham Park which extends
4    southerly from aforesaid point 308.0 feet South of the
5    North line of 29th Street, extended East, to a point on the
6    North line of East 31st Street extended East, which is
7    250.00 feet (measured perpendicularly) easterly of said
8    westerly right-of-way line; thence southwardly along said
9    last described westerly line of Burnham Park, a distance of
10    857.397 feet to a point which is 86.31 feet (measured along
11    said line) northerly of aforesaid point on the North line
12    of East 31st Street extended East; thence southeastwardly
13    along the arc of a circle, convex to the West, tangent to
14    last described line and having a radius of 573.69 feet, a
15    distance of 69.426 feet to a point on the north line of the
16    aforementioned 31st Street viaduct, and thence West along
17    said North line, a distance of 106.584 feet to the point of
18    beginning, in Cook County, Illinois.
19    Containing 1,527,996 square feet (35.0780 acres) of land,
20    more or less.
21
AND
22    NORTH FEE PARCEL-NORTH OF NORTH LINE OF I-55
23    A tract of land comprised of a part of the Illinois Central
24    Railroad Company right-of-way (now known as the "Illinois
25    Central Gulf Railroad") and a part of the submerged lands
26    reclaimed by said Railroad as described in the 1919 Lake

 

 

SB0485 Engrossed- 179 -LRB101 04248 RJF 49256 b

1    Front Ordinance, in the Northwest Fractional Quarter of
2    Section 22, the Southwest Fractional Quarter of Section 22,
3    the Southeast Fractional Quarter of Section 22 and the
4    Northwest Fractional Quarter of Section 27, Township 39
5    North, Range 14 East of the Third Principal Meridian, said
6    tract of land being described as follows:
7    PARCEL A-NORTH OF 23RD STREET
8    Beginning on the easterly line of said Illinois Central
9    Railroad Company right-of-way (being also the westerly
10    line of Burnham Park as said westerly line is described in
11    the 1919 Lake Front Ordinance), at the intersection of the
12    northerly line of the 23rd Street viaduct, being a line
13    60.00 feet (measured perpendicularly) northerly of and
14    parallel with the centerline of the existing structure, and
15    running thence northwardly along said easterly
16    right-of-way line, a distance of 2270.472 feet to an
17    intersection with the North line of E. 18th Street,
18    extended East, a point 708.495 feet (as measured along said
19    North line of E. 18th Street, extended East) East from the
20    westerly right-of-way line of said railroad; thence
21    continuing northwardly along said easterly right-of-way
22    line, on a straight line which forms an angle to the left
23    of 00 degrees 51 minutes 27 seconds with last described
24    course, a distance of 919.963 feet; thence westwardly along
25    a straight line which forms an angle of 73 degrees 40
26    minutes 14 seconds from North to West with last described

 

 

SB0485 Engrossed- 180 -LRB101 04248 RJF 49256 b

1    line, a distance of 86.641 feet; thence southwardly along
2    the arc of a circle, convex to the East with a radius of
3    2448.29 feet, a distance of 86.233 feet to a point which is
4    100.767 feet westerly and 859.910 feet northerly of the
5    intersection of said easterly right-of-way line with the
6    North line of E. 18th Street, extended East, as measured
7    along said easterly line and a line perpendicular thereto;
8    thence southwardly along a straight line, tangent to last
9    described arc of a circle, a distance of 436.277 feet to a
10    point which is 197.423 feet westerly and 434.475 feet
11    northerly of the intersection of said easterly
12    right-of-way line with the North line of E. 18th Street,
13    extended East, as measured along said easterly line and a
14    line perpendicular thereto; thence southeastwardly along
15    the arc of a circle, convex to the West, tangent to last
16    described straight line and having a radius of 1343.75
17    feet, a distance of 278.822 feet to a point which is
18    230.646 feet westerly and 158.143 feet northerly of the
19    intersection of said easterly right-of-way line with the
20    North line of E. 18th Street, extended East, as measured
21    along said easterly line and a line perpendicular thereto;
22    thence southwardly along a straight line, tangent to last
23    described arc of a circle, a distance of 722.975 feet to a
24    point which is 434.030 feet (measured perpendicularly)
25    easterly from the westerly line of said Illinois Central
26    Railroad right-of-way and 1700.466 feet (measured

 

 

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1    perpendicular) northerly of the aforementioned northerly
2    line of the 23rd Street viaduct; thence southwardly along
3    the arc of a circle, convex to the East, tangent to last
4    described straight line, with a radius of 2008.70 feet, a
5    distance of 160.333 feet to a point which is 424.314 feet
6    (reassured perpendicularly) easterly from said westerly
7    right-of-way line and 1546.469 feet (measured
8    perpendicularly) northerly of said North line of the 23rd
9    Street viaduct; thence southwardly along an arc of a
10    circle, convex to the East with a radius of 915.13 feet, a
11    distance of 254.54 feet to a point which is 364.092 feet
12    (measured perpendicularly) easterly from said westerly
13    right-of-way line and 1300.00 feet (measured
14    perpendicularly) northerly of said northerly line of the
15    23rd Street viaduct; thence continuing along an arc of a
16    circle, convex to the East, with a radius of 2008.70 feet,
17    a distance of 154.214 feet to a point which is 301.631 feet
18    (measured perpendicularly) easterly from said westerly
19    right-of-way line and 1159.039 feet (measured
20    perpendicularly) northerly of said northerly line of the
21    23rd Street viaduct; thence southwardly along a straight
22    line, a distance of 184.018 feet to a point which is
23    220.680 feet (measured perpendicularly) easterly from said
24    westerly right-of-way line and 993.782 feet (measured
25    perpendicularly) northerly from said northerly line of the
26    23rd Street viaduct; thence southwardly along a straight

 

 

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1    line, a distance of 66.874 feet to a point which is 220.719
2    feet (measured perpendicularly) easterly from said
3    westerly right-of-way line and 926.908 feet (measured
4    perpendicularly) northerly from the northerly line of the
5    23rd Street viaduct; thence southwardly along a straight
6    line, a distance of 64.946 feet to a point which is 199.589
7    feet (measured perpendicularly) easterly from said
8    westerly right-of-way line and 865.496 feet (measured
9    perpendicularly) northerly from said northerly line of the
10    23rd Street viaduct; thence southwardly along a straight
11    line, a distance of 865.496 feet to a point on said
12    northerly line of the 23rd Street viaduct, which is 200.088
13    feet easterly from said westerly right-of-way line; and
14    thence eastwardly along the northerly line of said 23rd
15    Street viaduct, a distance of 433.847 feet to the point of
16    beginning.
17    PARCEL B - WEST 23RD STREET
18    Beginning on the easterly line of said Illinois Central
19    Railroad Company right-of-way (being also the westerly
20    line of Burnham Park, as said westerly line is described in
21    the 1919 Lake Front Ordinance), at the intersection of the
22    northerly line of the 23rd Street viaduct, being a line
23    60.00 feet (measured perpendicularly) northerly of and
24    parallel with the centerline of the existing structure; and
25    running thence westwardly along the northerly line of said
26    23rd Street viaduct, a distance of 433.847 feet, to a point

 

 

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1    200.088 feet easterly from the westerly line of said
2    Illinois Central Railroad right-of-way; thence southwardly
3    along a straight line, a distance of 120.00 feet to a point
4    on the southerly line of said 23rd Street viaduct (being
5    the southerly line of the easement granted to the South
6    Park Commissioners dated September 25, 1922 as document No.
7    7803194), which point is 199.773 feet easterly of said
8    westerly right-of-way line; thence eastwardly along said
9    southerly line of the 23rd Street viaduct, a distance of
10    431.789 feet to said easterly right-of-way line; and thence
11    northwardly along said easterly right-of-way line a
12    distance of 120.024 feet to the point of beginning,
13    excepting therefrom that part of the land, property and
14    space conveyed to Amalgamated Trust and Savings Bank by
15    deed recorded September 21, 1970 as document No. 21270060,
16    in Cook County, Illinois.
17    PARCEL C - SOUTH OF 23RD STREET AND NORTH OF NORTH LINE OF
18I-55
19    Beginning on the easterly line of said Illinois Central
20    Railroad Company right-of-way at the intersection of the
21    southerly line of the 23rd Street viaduct (being the
22    southerly line of the easement granted to the South Park
23    Commissioners dated September 25, 1922 as document No.
24    7803194); and running thence westwardly along said
25    southerly line of the 23rd Street viaduct, a distance of
26    431.789 feet, to a point 199.773 feet easterly from the

 

 

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1    westerly line of said Illinois Central Railroad
2    right-of-way; thence southwardly along a straight line, a
3    distance of 169.071 feet to a point which is 199.328 feet
4    (measured perpendicularly) easterly from said westerly
5    right-of-way line; thence southwardly along a straight
6    line, a distance of 751.05 feet to a point which is 194.66
7    feet (measured perpendicularly) easterly from said
8    westerly right-of-way line and 920.105 feet (measured
9    perpendicularly) southerly from said southerly line of the
10    23rd Street viaduct; thence southwardly along a straight
11    line whose southerly terminus is a point which is 143.70
12    feet easterly from said westerly right-of-way line and
13    3387.819 feet northerly of the intersection of said
14    westerly right-of-way line with the northerly line of the
15    31st Street viaduct, (being a line 50.00 feet, measured
16    perpendicularly, northerly of and parallel with the South
17    line of the Southeast Fractional Quarter of said Section
18    27), as measured along said westerly line and a line
19    perpendicular thereto, a distance of 179.851 feet to an
20    intersection with a northerly line of the easement for the
21    overhead bridge structure of the Southwest Expressway
22    System (as described in Judgment Order No. 67 L 13579 in
23    the Circuit Court of Cook County), said northerly line
24    extending from a point of said westerly right-of-way line,
25    which is 142.47 feet (measured perpendicularly) North of
26    the easterly extension of the North line of E. 25th Street

 

 

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1    (as shown in Walker Bros. Addition to Chicago, a
2    subdivision in the Northeast Fractional Quarter of Section
3    27 aforesaid) to a point which is 215.07 feet (measured
4    perpendicularly) North of said easterly extension of the
5    North line of E. 25th Street and 396.19 feet (measured
6    perpendicularly) westerly of the easterly line of said
7    Illinois central Railroad right-of-way (being also the
8    westerly line of Burnham Park, as said westerly line is
9    described by the City of Chicago by ordinance passed July
10    21, 1919 and recorded on March 5, 1920 in the Office of the
11    Recorder of Deeds of Cook County, Illinois, as document No.
12    6753370); thence northeastwardly along the northerly line
13    of the easement aforesaid, a distance of 36.733 feet to a
14    said point which is 215.07 feet (measured perpendicularly)
15    North of said easterly extension of the North line of E.
16    25th Street and 396.19 feet (measured perpendicularly)
17    westerly of said easterly right-of-way line; thence
18    northeastwardly continuing along said easement line, being
19    a straight line, a distance of 206.321 feet to a point
20    which is 352.76 feet (measured perpendicularly) North of
21    said easterly extension of the North line of E. 25th Street
22    and 211.49 feet (measured perpendicularly) westerly of
23    said easterly right-of-way line; thence northeastwardly
24    continuing along said easement line, being a straight line,
25    a distance of 206.308 feet to a point which is 537.36 feet
26    (measured perpendicularly) North of said easterly

 

 

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1    extension of the North line of E. 25th Street and 73.66
2    feet (measured perpendicularly) westerly of said easterly
3    right-of-way line; thence northeastwardly continuing along
4    said easement line, being a straight line, a distance of
5    219.688 feet to a point on said easterly right-of-way line,
6    which point is 756.46 feet (measured perpendicularly)
7    North of said easterly extension of the North line of E.
8    25th Street; and thence northwardly along said easterly
9    right-of-way line, a distance of 652.596 feet, to the point
10    of beginning. Excepting therefrom that part of the land,
11    property and space conveyed to Amalgamated Trust Savings
12    Bank, as Trustee, under a trust agreement dated January 12,
13    1978 and known as Trust No. 3448, in Cook County, Illinois.
14    PARCEL D
15    All the space within the boundaries of the following
16    described perimeter between the horizontal plane of plus
17    27.00 feet and plus 47.3 feet Chicago City Datum:
18    Commencing at the Northeast corner of Lot 3 in Block 1 in
19    McCormick City Subdivision being a resubdivision of
20    McCormick Inn Subdivision (recorded September 26, 1962 as
21    Document No. 18601678) and a subdivision of adjacent lands
22    recorded January 12, 1971 as Document No. 21369281 in
23    Section 27, Township 39 North, Range 14, East of the Third
24    Principal Meridian, thence Westerly along the Northerly
25    line of said McCormick Inn Subdivision to a point which is
26    77 feet East of the Westerly line of McCormick Inn

 

 

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1    Subdivision (lying at +27.00 feet C.C.D.) for a place of
2    beginning; thence Westerly a distance of 77.00 feet above
3    the horizontal plane +27.00 feet above Chicago City Datum
4    and below +47.3 feet above Chicago City Datum to the
5    Northwest corner of McCormick Inn Subdivision; thence
6    South along the West line of McCormick Inn Subdivision a
7    distance of 36 feet to a point; thence East 23 feet to a
8    point along a line which is perpendicular to the last
9    described line; thence North 12 feet to a point along a
10    line which is perpendicular to the last described line;
11    thence East 54 feet to a point along a line which is
12    perpendicular to the last described line; thence North 24
13    feet along a line which is perpendicular to the last
14    described line to the place of beginning. (Parcel D has
15    been included in this Act to provide a means for the
16    Authority to acquire an easement or fee title to a part of
17    McCormick Inn to permit the construction of the pedestrian
18    spine to connect the Project with Donnelley Hall.)
19    Containing 1,419,953 square feet (32.5970 acres) of land,
20    more or less.
21    "Site B" means an area of land (including all air rights
22related thereto) in the City of Chicago, Cook County, Illinois,
23within the following boundaries:
24        Beginning at the intersection of the north line of East
25    Cermak Road and the center line of South Indiana Avenue;
26    thence east along the north line of East Cermak Road and

 

 

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1    continuing along said line as said north line of East
2    Cermak Road is extended, to its intersection with the
3    westerly line of the right-of-way of the Illinois Central
4    Gulf Railroad; thence southeasterly along said line to its
5    intersection with the north line of the Twenty-third Street
6    viaduct; thence northeasterly along said line to its
7    intersection with the easterly line of the right-of-way of
8    the Illinois Central Gulf Railroad; thence southeasterly
9    along said line to the point of intersection with the west
10    line of the right-of-way of the Adlai E. Stevenson
11    Expressway; thence southwesterly along said line and then
12    west along the inside curve of the west and north lines of
13    the right-of-way of the Adlai E. Stevenson Expressway,
14    following the curve of said right-of-way, and continuing
15    along the north line of the right-of-way of the Adlai E.
16    Stevenson Expressway to its intersection with the center
17    line of South Indiana Avenue; thence northerly along said
18    line to the point of beginning.
19
ALSO
20        Beginning at the intersection of the center line of
21    East Cermak Road at its intersection with the center line
22    of South Indiana Avenue; thence northerly along the center
23    line of South Indiana Avenue to its intersection with the
24    center line of East Twenty-first Street; thence easterly
25    along said line to its intersection with the center line of
26    South Prairie Avenue; thence south along said line to its

 

 

SB0485 Engrossed- 189 -LRB101 04248 RJF 49256 b

1    intersection with the center line of East Cermak Road;
2    thence westerly along said line to the point of beginning.
3(Source: P.A. 96-898, eff. 5-27-10.)
 
4    (70 ILCS 210/3)  (from Ch. 85, par. 1223)
5    Sec. 3. There is hereby created a political subdivision,
6unit of local government with only those powers authorized by
7law, body politic and municipal corporation by the name and
8style of Metropolitan Public Pier and Exposition Authority in
9the metropolitan area.
10    The Authority may sue and be sued in its corporate name but
11execution shall not in any case issue against any real property
12of the Authority. It may adopt a common seal and change the
13same at pleasure. The principal office of the Authority shall
14be in the City of Chicago.
15(Source: P.A. 86-17; 87-733.)
 
16    (70 ILCS 210/5)  (from Ch. 85, par. 1225)
17    Sec. 5. The Metropolitan Public Pier and Exposition
18Authority shall also have the following rights and powers:
19        (a) To accept from Chicago Park Fair, a corporation, an
20    assignment of whatever sums of money it may have received
21    from the Fair and Exposition Fund, allocated by the
22    Department of Agriculture of the State of Illinois, and
23    Chicago Park Fair is hereby authorized to assign, set over
24    and transfer any of those funds to the Metropolitan Public

 

 

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1    Pier and Exposition Authority. The Authority has the right
2    and power hereafter to receive sums as may be distributed
3    to it by the Department of Agriculture of the State of
4    Illinois from the Fair and Exposition Fund pursuant to the
5    provisions of Sections 5, 6i, and 28 of the State Finance
6    Act. All sums received by the Authority shall be held in
7    the sole custody of the secretary-treasurer of the
8    Metropolitan Public Pier and Exposition Board.
9        (b) To accept the assignment of, assume and execute any
10    contracts heretofore entered into by Chicago Park Fair.
11        (c) To acquire, own, construct, equip, lease, operate
12    and maintain grounds, buildings and facilities to carry out
13    its corporate purposes and duties, and to carry out or
14    otherwise provide for the recreational, cultural,
15    commercial or residential development of Navy Pier,
16    including, but not limited to, the right to enter into a
17    lease, license, or management agreement with any person to
18    provide for the recreational, cultural, commercial or
19    residential development of Navy Pier, and to fix and
20    collect just, reasonable and nondiscriminatory charges for
21    the use thereof. The charges so collected shall be made
22    available to defray the reasonable expenses of the
23    Authority and to pay the principal of and the interest upon
24    any revenue bonds issued by the Authority. The Authority
25    shall be subject to and comply with the Lake Michigan and
26    Chicago Lakefront Protection Ordinance, the Chicago

 

 

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1    Building Code, the Chicago Zoning Ordinance, and all
2    ordinances and regulations of the City of Chicago contained
3    in the following Titles of the Municipal Code of Chicago:
4    Businesses, Occupations and Consumer Protection; Health
5    and Safety; Fire Prevention; Public Peace, Morals and
6    Welfare; Utilities and Environmental Protection; Streets,
7    Public Ways, Parks, Airports and Harbors; Electrical
8    Equipment and Installation; Housing and Economic
9    Development (only Chapter 5-4 thereof); and Revenue and
10    Finance (only so far as such Title pertains to the
11    Authority's duty to collect taxes on behalf of the City of
12    Chicago).
13        (d) To enter into contracts treating in any manner with
14    the objects and purposes of this Act.
15        (e) To lease any buildings to the Adjutant General of
16    the State of Illinois for the use of the Illinois National
17    Guard or the Illinois Naval Militia.
18        (f) To exercise the right of eminent domain by
19    condemnation proceedings in the manner provided by the
20    Eminent Domain Act, including, with respect to Site B only,
21    the authority to exercise quick take condemnation by
22    immediate vesting of title under Article 20 of the Eminent
23    Domain Act, to acquire any privately owned real or personal
24    property and, with respect to Site B only, public property
25    used for rail transportation purposes (but no such taking
26    of such public property shall, in the reasonable judgment

 

 

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1    of the owner, interfere with such rail transportation) for
2    the lawful purposes of the Authority in Site A, at Navy
3    Pier, and at Site B. Just compensation for property taken
4    or acquired under this paragraph shall be paid in money or,
5    notwithstanding any other provision of this Act and with
6    the agreement of the owner of the property to be taken or
7    acquired, the Authority may convey substitute property or
8    interests in property or enter into agreements with the
9    property owner, including leases, licenses, or
10    concessions, with respect to any property owned by the
11    Authority, or may provide for other lawful forms of just
12    compensation to the owner. Any property acquired in
13    condemnation proceedings shall be used only as provided in
14    this Act. Except as otherwise provided by law, the City of
15    Chicago shall have a right of first refusal prior to any
16    sale of any such property by the Authority to a third party
17    other than substitute property. The Authority shall
18    develop and implement a relocation plan for businesses
19    displaced as a result of the Authority's acquisition of
20    property. The relocation plan shall be substantially
21    similar to provisions of the Uniform Relocation Assistance
22    and Real Property Acquisition Act and regulations
23    promulgated under that Act relating to assistance to
24    displaced businesses. To implement the relocation plan the
25    Authority may acquire property by purchase or gift or may
26    exercise the powers authorized in this subsection (f),

 

 

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1    except the immediate vesting of title under Article 20 of
2    the Eminent Domain Act, to acquire substitute private
3    property within one mile of Site B for the benefit of
4    displaced businesses located on property being acquired by
5    the Authority. However, no such substitute property may be
6    acquired by the Authority unless the mayor of the
7    municipality in which the property is located certifies in
8    writing that the acquisition is consistent with the
9    municipality's land use and economic development policies
10    and goals. The acquisition of substitute property is
11    declared to be for public use. In exercising the powers
12    authorized in this subsection (f), the Authority shall use
13    its best efforts to relocate businesses within the area of
14    McCormick Place or, failing that, within the City of
15    Chicago.
16        (g) To enter into contracts relating to construction
17    projects which provide for the delivery by the contractor
18    of a completed project, structure, improvement, or
19    specific portion thereof, for a fixed maximum price, which
20    contract may provide that the delivery of the project,
21    structure, improvement, or specific portion thereof, for
22    the fixed maximum price is insured or guaranteed by a third
23    party capable of completing the construction.
24        (h) To enter into agreements with any person with
25    respect to the use and occupancy of the grounds, buildings,
26    and facilities of the Authority, including concession,

 

 

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1    license, and lease agreements on terms and conditions as
2    the Authority determines. Notwithstanding Section 24,
3    agreements with respect to the use and occupancy of the
4    grounds, buildings, and facilities of the Authority for a
5    term of more than one year shall be entered into in
6    accordance with the procurement process provided for in
7    Section 25.1.
8        (i) To enter into agreements with any person with
9    respect to the operation and management of the grounds,
10    buildings, and facilities of the Authority or the provision
11    of goods and services on terms and conditions as the
12    Authority determines.
13        (j) After conducting the procurement process provided
14    for in Section 25.1, to enter into one or more contracts to
15    provide for the design and construction of all or part of
16    the Authority's Expansion Project grounds, buildings, and
17    facilities. Any contract for design and construction of the
18    Expansion Project shall be in the form authorized by
19    subsection (g), shall be for a fixed maximum price not in
20    excess of the funds that are authorized to be made
21    available for those purposes during the term of the
22    contract, and shall be entered into before commencement of
23    construction.
24        (k) To enter into agreements, including project
25    agreements with labor unions, that the Authority deems
26    necessary to complete the Expansion Project or any other

 

 

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1    construction or improvement project in the most timely and
2    efficient manner and without strikes, picketing, or other
3    actions that might cause disruption or delay and thereby
4    add to the cost of the project.
5        (l) To provide incentives to organizations and
6    entities that agree to make use of the grounds, buildings,
7    and facilities of the Authority for conventions, meetings,
8    or trade shows. The incentives may take the form of
9    discounts from regular fees charged by the Authority,
10    subsidies for or assumption of the costs incurred with
11    respect to the convention, meeting, or trade show, or other
12    inducements. The Authority shall award incentives to
13    attract large conventions, meetings, and trade shows to its
14    facilities under the terms set forth in this subsection (l)
15    from amounts appropriated to the Authority from the
16    Metropolitan Pier and Exposition Authority Incentive Fund
17    for this purpose.
18        No later than May 15 of each year, the Chief Executive
19    Officer of the Metropolitan Pier and Exposition Authority
20    shall certify to the State Comptroller and the State
21    Treasurer the amounts of incentive grant funds used during
22    the current fiscal year to provide incentives for
23    conventions, meetings, or trade shows that (i) have been
24    approved by the Authority, in consultation with an
25    organization meeting the qualifications set out in Section
26    5.6 of this Act, provided the Authority has entered into a

 

 

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1    marketing agreement with such an organization, (ii)
2    demonstrate registered attendance in excess of 5,000
3    individuals or in excess of 10,000 individuals, as
4    appropriate, and (iii) but for the incentive, would not
5    have used the facilities of the Authority for the
6    convention, meeting, or trade show. The State Comptroller
7    may request that the Auditor General conduct an audit of
8    the accuracy of the certification. If the State Comptroller
9    determines by this process of certification that incentive
10    funds, in whole or in part, were disbursed by the Authority
11    by means other than in accordance with the standards of
12    this subsection (l), then any amount transferred to the
13    Metropolitan Pier and Exposition Authority Incentive Fund
14    shall be reduced during the next subsequent transfer in
15    direct proportion to that amount determined to be in
16    violation of the terms set forth in this subsection (l).
17        On July 15, 2012, the Comptroller shall order
18    transferred, and the Treasurer shall transfer, into the
19    Metropolitan Pier and Exposition Authority Incentive Fund
20    from the General Revenue Fund the sum of $7,500,000 plus an
21    amount equal to the incentive grant funds certified by the
22    Chief Executive Officer as having been lawfully paid under
23    the provisions of this Section in the previous 2 fiscal
24    years that have not otherwise been transferred into the
25    Metropolitan Pier and Exposition Authority Incentive Fund,
26    provided that transfers in excess of $15,000,000 shall not

 

 

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1    be made in any fiscal year.
2        On July 15, 2013, the Comptroller shall order
3    transferred, and the Treasurer shall transfer, into the
4    Metropolitan Pier and Exposition Authority Incentive Fund
5    from the General Revenue Fund the sum of $7,500,000 plus an
6    amount equal to the incentive grant funds certified by the
7    Chief Executive Officer as having been lawfully paid under
8    the provisions of this Section in the previous fiscal year
9    that have not otherwise been transferred into the
10    Metropolitan Pier and Exposition Authority Incentive Fund,
11    provided that transfers in excess of $15,000,000 shall not
12    be made in any fiscal year.
13        On July 15, 2014, and every year thereafter, the
14    Comptroller shall order transferred, and the Treasurer
15    shall transfer, into the Metropolitan Pier and Exposition
16    Authority Incentive Fund from the General Revenue Fund an
17    amount equal to the incentive grant funds certified by the
18    Chief Executive Officer as having been lawfully paid under
19    the provisions of this Section in the previous fiscal year
20    that have not otherwise been transferred into the
21    Metropolitan Pier and Exposition Authority Incentive Fund,
22    provided that (1) no transfers with respect to any previous
23    fiscal year shall be made after the transfer has been made
24    with respect to the 2017 fiscal year and (2) transfers in
25    excess of $15,000,000 shall not be made in any fiscal year.
26        After a transfer has been made under this subsection

 

 

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1    (l), the Chief Executive Officer shall file a request for
2    payment with the Comptroller evidencing that the incentive
3    grants have been made and the Comptroller shall thereafter
4    order paid, and the Treasurer shall pay, the requested
5    amounts to the Metropolitan Pier and Exposition Authority.
6         In no case shall more than $5,000,000 be used in any
7    one year by the Authority for incentives granted
8    conventions, meetings, or trade shows with a registered
9    attendance of more than 5,000 and less than 10,000. Amounts
10    in the Metropolitan Pier and Exposition Authority
11    Incentive Fund shall only be used by the Authority for
12    incentives paid to attract large conventions, meetings,
13    and trade shows to its facilities as provided in this
14    subsection (l).
15        (l-5) The Village of Rosemont shall provide incentives
16    from amounts transferred into the Convention Center
17    Support Fund to retain and attract conventions, meetings,
18    or trade shows to the Donald E. Stephens Convention Center
19    under the terms set forth in this subsection (l-5).
20        No later than May 15 of each year, the Mayor of the
21    Village of Rosemont or his or her designee shall certify to
22    the State Comptroller and the State Treasurer the amounts
23    of incentive grant funds used during the previous fiscal
24    year to provide incentives for conventions, meetings, or
25    trade shows that (1) have been approved by the Village, (2)
26    demonstrate registered attendance in excess of 5,000

 

 

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1    individuals, and (3) but for the incentive, would not have
2    used the Donald E. Stephens Convention Center facilities
3    for the convention, meeting, or trade show. The State
4    Comptroller may request that the Auditor General conduct an
5    audit of the accuracy of the certification.
6        If the State Comptroller determines by this process of
7    certification that incentive funds, in whole or in part,
8    were disbursed by the Village by means other than in
9    accordance with the standards of this subsection (l-5),
10    then the amount transferred to the Convention Center
11    Support Fund shall be reduced during the next subsequent
12    transfer in direct proportion to that amount determined to
13    be in violation of the terms set forth in this subsection
14    (l-5).
15        On July 15, 2012, and each year thereafter, the
16    Comptroller shall order transferred, and the Treasurer
17    shall transfer, into the Convention Center Support Fund
18    from the General Revenue Fund the amount of $5,000,000 for
19    (i) incentives to attract large conventions, meetings, and
20    trade shows to the Donald E. Stephens Convention Center,
21    and (ii) to be used by the Village of Rosemont for the
22    repair, maintenance, and improvement of the Donald E.
23    Stephens Convention Center and for debt service on debt
24    instruments issued for those purposes by the village. No
25    later than 30 days after the transfer, the Comptroller
26    shall order paid, and the Treasurer shall pay, to the

 

 

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1    Village of Rosemont the amounts transferred.
2        (m) To enter into contracts with any person conveying
3    the naming rights or other intellectual property rights
4    with respect to the grounds, buildings, and facilities of
5    the Authority.
6        (n) To enter into grant agreements with the Chicago
7    Convention and Tourism Bureau providing for the marketing
8    of the convention facilities to large and small
9    conventions, meetings, and trade shows and the promotion of
10    the travel industry in the City of Chicago, provided such
11    agreements meet the requirements of Section 5.6 of this
12    Act. Receipts of the Authority from the increase in the
13    airport departure tax authorized by Section 13(f) of this
14    amendatory Act of the 96th General Assembly and, subject to
15    appropriation to the Authority, funds deposited in the
16    Chicago Travel Industry Promotion Fund pursuant to Section
17    6 of the Hotel Operators' Occupation Tax Act shall be
18    granted to the Bureau for such purposes.
19(Source: P.A. 100-23, eff. 7-6-17.)
 
20    (70 ILCS 210/5.4)
21    Sec. 5.4. Exhibitor rights and work rule reforms.
 
22(a) Legislative findings.
23        (1) The Authority is a political subdivision of the
24    State of Illinois subject to the plenary authority of the

 

 

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1    General Assembly and was created for the benefit of the
2    general public to promote business, industry, commerce,
3    and tourism within the City of Chicago and the State of
4    Illinois.
5        (2) The Authority owns and operates McCormick Place and
6    Navy Pier, which have collectively 2.8 million square feet
7    of exhibit hall space, 700,000 square feet of meeting room
8    space.
9        (3) The Authority is a vital economic engine that
10    annually generates 65,000 jobs and $8 billion of economic
11    activity for the State of Illinois through the trade shows,
12    conventions, and other meetings held and attended at
13    McCormick Place and Navy Pier.
14        (4) The Authority supports the operation of McCormick
15    Place and Navy Pier through not only fees on the rental of
16    exhibit and meeting room space, electrical and utility
17    service, food and beverage services, and parking, but also
18    hotel room rates paid by persons staying at the
19    Authority-owned hotel.
20        (5) The Authority has a compelling and proprietary
21    interest in the success, competitiveness, and continued
22    viability of McCormick Place and Navy Pier as the owner and
23    operator of the convention facilities and its obligation to
24    ensure that these facilities produce sufficient operating
25    revenues.
26        (6) The Authority's convention facilities were

 

 

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1    constructed and renovated through the issuance of public
2    bonds that are directly repaid by State hotel, auto rental,
3    food and beverage, and airport and departure taxes paid
4    principally by persons who attend, work at, exhibit, and
5    provide goods and services to conventions, shows,
6    exhibitions, and meetings at McCormick Place and Navy Pier.
7        (7) State law also dedicates State occupation and use
8    tax revenues to fulfill debt service obligations on these
9    bonds should State hotel, auto rental, food and beverage,
10    and airport and departure taxes fail to generate sufficient
11    revenue.
12        (8) Through fiscal year 2010, $55 million in State
13    occupation and use taxes will have been allocated to make
14    debt service payments on the Authority's bonds due to
15    shortfalls in State hotel, auto rental, food and beverage,
16    and airport and departure taxes. These shortfalls are
17    expected to continue in future fiscal years and would
18    require the annual dedication of approximately $40 million
19    in State occupation and use taxes to fulfill debt service
20    payments.
21        (9) In 2009, managers of the International Plastics
22    Showcase announced that 2009 was the last year they would
23    host their exhibition at McCormick Place, as they had since
24    1971, because union labor work rules and electric and food
25    service costs make it uneconomical for the show managers
26    and exhibitors to use McCormick Place as a convention venue

 

 

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1    as compared to convention facilities in Orlando, Florida
2    and Las Vegas, Nevada. The exhibition used over 740,000
3    square feet of exhibit space, attracted over 43,000
4    attendees, generated $4.8 million of revenues to McCormick
5    Place, and raised over $200,000 in taxes to pay debt
6    service on convention facility bonds.
7        (10) After the International Plastics Showcase
8    exhibition announced its departure, other conventions and
9    exhibitions managers and exhibitors also stated that they
10    would not return to McCormick Place and Navy Pier for the
11    same reasons cited by the International Plastics Showcase
12    exhibition. In addition, still other managers and
13    exhibitors stated that they would not select McCormick
14    Place as a convention venue unless the union labor work
15    rules and electrical and food service costs were made
16    competitive with those in Orlando and Las Vegas.
17        (11) The General Assembly created the Joint Committee
18    on the Metropolitan Pier and Exposition Authority to
19    conduct hearings and obtain facts to determine how union
20    labor work rules and electrical and food service costs make
21    McCormick Place and Navy Pier uneconomical as a convention
22    venue.
23        (12) Witness testimony and fact-gathering revealed
24    that while the skilled labor provided by trade unions at
25    McCormick Place and Navy Pier is second to none and is
26    actually "exported" to work on conventions and exhibitions

 

 

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1    held in Orlando and Las Vegas, restrictive work rules on
2    the activities show exhibitors may perform present
3    exhibitors and show managers with an uninviting atmosphere
4    and result in significantly higher costs than competing
5    convention facilities.
6        (13) Witness testimony and fact-gathering also
7    revealed that the mark-up on electrical and food service
8    imposed by the Authority to generate operating revenue for
9    McCormick Place and Navy Pier also substantially increased
10    exhibitor and show organizer costs to the point of excess
11    when compared to competing convention facilities.
12        (14) Witness testimony and fact-gathering further
13    revealed that the additional departure of conventions,
14    exhibitions, and trade shows from Authority facilities
15    threatens the continued economic viability of these
16    facilities and the stability of sufficient tax revenues
17    necessary to support debt service.
18        (15) In order to safeguard the Authority's and State of
19    Illinois' shared compelling and proprietary interests in
20    McCormick Place and Navy Pier and in response to local
21    economic needs, the provisions contained in this Section
22    set forth mandated changes and reforms to restore and
23    ensure that (i) the Authority's facilities remain
24    economically competitive with other convention venues and
25    (ii) conventions, exhibitions, trade shows, and other
26    meetings are attracted to and retained at Authority

 

 

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1    facilities by producing an exhibitor-friendly environment
2    and by reducing costs for exhibitors and show managers.
3        (16) The provisions set forth in this Section are
4    reasonable, necessary, and narrowly tailored to safeguard
5    the Authority's and State of Illinois' shared and
6    compelling proprietary interests and respond to local
7    economic needs as compared to the available alternative set
8    forth in House Bill 4900 of the 96th General Assembly and
9    proposals submitted to the Joint Committee on the
10    Metropolitan Pier and Exposition Authority. Action by the
11    State offers the only comprehensive means to remedy the
12    circumstances set forth in these findings, despite the
13    concerted and laudable voluntary efforts of the Authority,
14    labor unions, show contractors, show managers, and
15    exhibitors.
 
16(b) Definitions. As used in this Section:
17        "Booth" means the demarcated exhibit space of an
18    exhibitor on Authority premises.
19        "Contractor" or "show contractor" means any person who
20    contracts with the Authority, an exhibitor, or with the
21    manager of a show to provide any services related to
22    drayage, rigging, carpentry, decorating, electrical,
23    maintenance, mechanical, and food and beverage services or
24    related trades and duties for shows on Authority premises.
25        "Exhibitor" or "show exhibitor" means any person who

 

 

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1    contracts with the Authority or with a manager or
2    contractor of a show held or to be held on Authority
3    premises.
4        "Exhibitor employee" means any person who has been
5    employed by the exhibitor as a full-time employee for a
6    minimum of 6 months before the show's opening date.
7        "Hand tools" means cordless tools, power tools, and
8    other tools as determined by the Authority.
9        "Licensee" means any entity that uses the Authority's
10    premises.
11        "Manager" or "show manager" means any person that owns
12    or manages a show held or to be held on Authority premises.
13        "Personally owned vehicles" means the vehicles owned
14    by show exhibitors or the show management, excluding
15    commercially registered trucks, vans, and other vehicles
16    as determined by the Authority.
17        "Premises" means grounds, buildings, and facilities of
18    the Authority.
19        "Show" means a convention, exposition, trade show,
20    event, or meeting held on Authority premises by a show
21    manager or show contractor on behalf of a show manager.
22        "2011 Settlement Agreement" means the agreement that
23    the Authority made and entered into with the Chicago
24    Regional Council of Carpenters, not including any
25    revisions or amendments, and filed with the Illinois
26    Secretary of State Index Department and designated as

 

 

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1    97-GA-A01.
2        "Union employees" means workers represented by a labor
3    organization, as defined in the National Labor Relations
4    Act, providing skilled labor services to exhibitors, a show
5    manager, or a show contractor on Authority premises.
 
6(c) Exhibitor rights.
7        In order to control costs, increase the
8    competitiveness, and promote and provide for the economic
9    stability of Authority premises, all Authority contracts
10    with exhibitors, contractors, and managers shall include
11    the following minimum terms and conditions:
12        (1) Consistent with safety and the skills and training
13    necessary to perform the task, as determined by the
14    Authority, an exhibitor and exhibitor employees are
15    permitted in a booth of any size with the use of the
16    exhibitor's ladders and hand tools to:
17            (i) set-up and dismantle exhibits displayed on
18        Authority premises;
19            (ii) assemble and disassemble materials,
20        machinery, or equipment on Authority premises; and
21            (iii) install all signs, graphics, props,
22        balloons, other decorative items, and the exhibitor's
23        own drapery, including the skirting of exhibitor
24        tables, on the Authority's premises.
25        (2) An exhibitor and exhibitor employees are permitted

 

 

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1    in a booth of any size to deliver, set-up, plug in,
2    interconnect, and operate an exhibitor's electrical
3    equipment, computers, audio-visual devices, and other
4    equipment.
5        (3) An exhibitor and exhibitor employees are permitted
6    in a booth of any size to skid, position, and re-skid all
7    exhibitor material, machinery, and equipment on Authority
8    premises.
9        (4) An exhibitor and exhibitor employees are
10    prohibited at any time from using scooters, forklifts,
11    pallet jacks, condors, scissors lifts, motorized dollies,
12    or similar motorized or hydraulic equipment on Authority
13    premises.
14        (5) The Authority shall designate areas, in its
15    discretion, where exhibitors may unload and load exhibitor
16    materials from privately owned vehicles at Authority
17    premises with the use of non-motorized hand trucks and
18    dollies.
19        (6) On Monday through Friday for any consecutive 8-hour
20    period during the hours of 6:00 a.m. and 10:00 p.m., union
21    employees on Authority premises shall be paid
22    straight-time hourly wages plus fringe benefits. Union
23    employees shall be paid straight-time and a half hourly
24    wages plus fringe benefits for labor services provided
25    after any consecutive 8-hour period; provided, however,
26    that between the hours of midnight and 6:00 a.m. union

 

 

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1    employees shall be paid double straight-time wages plus
2    fringe benefits for labor services.
3        (7) On Monday through Friday for any consecutive 8-hour
4    period during the hours of 6:00 a.m. and 10:00 p.m., a show
5    manager or contractor shall charge an exhibitor only for
6    labor services provided by union employees on Authority
7    premises based on straight-time hourly wages plus fringe
8    benefits along with a reasonable mark-up. After any
9    consecutive 8-hour period, a show manager or contractor
10    shall charge an exhibitor only for labor services provided
11    by union employees based on straight-time and a half hourly
12    wages plus fringe benefits along with a reasonable mark-up;
13    provided, however, that between the hours of midnight and
14    6:00 a.m. a show manager or contractor shall charge an
15    exhibitor only for labor services provided by union
16    employees based on double straight-time wages plus fringe
17    benefits along with a reasonable mark-up.
18        (8) (Blank).
19        (9) (Blank).
20        (10) (Blank).
21        (11) (Blank).
22        (12) The Authority has the power to determine, after
23    consultation with the Advisory Council, the work
24    jurisdiction and scope of work of union employees on
25    Authority premises during the move-in, move-out, and run of
26    a show, provided that any affected labor organization may

 

 

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1    contest the Authority's determination through a binding
2    decision of an independent, third-party arbitrator. When
3    making the determination, the Authority or arbitrator, as
4    the case may be, shall consider the training and skills
5    required to perform the task, past practices on Authority
6    premises, safety, and the need for efficiency and exhibitor
7    satisfaction. These factors shall be considered in their
8    totality and not in isolation. The Authority's
9    determination must be made in writing, set forth an
10    explanation and statement of the reason or reasons
11    supporting the determination, and be provided to each
12    affected labor organization. The changes in this item (12)
13    by this amendatory Act of the 97th General Assembly are
14    declarative of existing law and shall not be construed as a
15    new enactment. Nothing in this item permits the Authority
16    to eliminate any labor organization representing union
17    employees that provide labor services on the move-in,
18    move-out, and run of the show as of the effective date of
19    this amendatory Act of the 96th General Assembly.
20        (13) (Blank).
21        (14) An exhibitor or show manager may request by name
22    specific union employees to provide labor services on
23    Authority premises consistent with all State and federal
24    laws. Union employees requested by an exhibitor shall take
25    priority over union employees requested by a show manager.
26        (15) A show manager or show contractor on behalf of a

 

 

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1    show manager may retain an electrical contractor approved
2    by the Authority or Authority-provisioned electrical
3    services to provide electrical services on the premises. If
4    a show manager or show contractor on behalf of a show
5    manager retains Authority-provisioned electrical services,
6    then the Authority shall offer these services at a rate not
7    to exceed the cost of providing those services.
8        (16) Crew sizes for any task or operation shall not
9    exceed 2 persons unless, after consultation with the
10    Advisory Council, the Authority determines otherwise based
11    on the task, skills, and training required to perform the
12    task and on safety.
13        (17) An exhibitor may bring food and beverages on the
14    premises of the Authority for personal consumption.
15        (18) Show managers and contractors shall comply with
16    any audit performed under subsection (e) of this Section.
17        (19) A show manager or contractor shall charge an
18    exhibitor only for labor services provided by union
19    employees on Authority premises on a minimum half-hour
20    basis.
21    The Authority has the power to implement, enforce, and
22administer the exhibitor rights set forth in this subsection,
23including the promulgation of rules. The Authority also has the
24power to determine violations of this subsection and implement
25appropriate remedies, including, but not limited to, barring
26violators from Authority premises. The provisions set forth in

 

 

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1this Section are binding and equally applicable to any show
2conducted at Navy Pier, and this statement of the law is
3declarative of existing law and shall not be construed as a new
4enactment. The Authority may waive the applicability of only
5item (6) of this subsection (c) to the extent necessary and
6required to comply with paragraph 1 of Section F of the 2011
7Settlement Agreement, as set forth on Page 12 of that
8Agreement.
 
9(d) Advisory Council.
10        (1) An Advisory Council is hereby established to ensure
11    an active and productive dialogue between all affected
12    stakeholders to ensure exhibitor satisfaction for
13    conventions, exhibitions, trade shows, and meetings held
14    on Authority premises.
15        (2) The composition of the Council shall be determined
16    by the Authority consistent with its existing practice for
17    labor-management relations.
18        (3) The Council shall hold meetings no less than once
19    every 90 days.
 
20(e) Audit of exhibitor rights.
21    The Authority shall retain the services of a person to
22complete, at least once per calendar year, a financial
23statement audit and compliance attestation engagement that may
24consist of an examination or an agreed-upon procedures

 

 

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1engagement that, in the opinion of the licensed public
2accounting firm selected by the Authority in accordance with
3the provisions of this Act and with the concurrence of the
4Authority, is better suited to determine and verify compliance
5with the exhibitor rights set forth in this Section, and that
6cost reductions or other efficiencies resulting from the
7exhibitor rights have been fairly passed along to exhibitors.
8In the event an agreed-upon procedures engagement is performed,
9the Authority shall first consult with the Advisory Committee
10and solicit its suggestions and advice with respect to the
11specific procedures to be agreed upon in the engagement.
12Thereafter, the public accounting firm and the Authority shall
13agree upon the specific procedures to be followed in the
14engagement. It is intended that the design of the engagement
15and the procedures to be followed shall allow for flexibility
16in targeting specific areas for examination and to revise the
17procedures where appropriate for achieving the purpose of the
18engagement. The financial statement audit shall be performed in
19accordance with generally accepted auditing standards. The
20compliance attestation engagement shall be (i) performed in
21accordance with attestation standards established by the
22American Institute of Certified Public Accountants and shall
23examine the compliance with the requirements set forth in this
24Section and (ii) conducted by a licensed public accounting
25firm, selected by the Authority from a list of firms
26prequalified to do business with the Illinois Auditor General.

 

 

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1Upon request, a show contractor or manager shall provide the
2Authority or person retained to provide attestation services
3with any information and other documentation reasonably
4necessary to perform the obligations set forth in this
5subsection. Upon completion, the report shall be submitted to
6the Authority and made publicly available on the Authority's
7website.
8    Within 30 days of the next regularly scheduled meeting of
9the Advisory Committee following the effective date of this
10amendatory Act of the 98th General Assembly, the Authority, in
11conjunction with the Advisory Committee, shall adopt a uniform
12set of procedures to expeditiously investigate and address
13exhibitor complaints and concerns. The procedures shall
14require full disclosure and cooperation among the Authority,
15show managers, show contractors, exhibitor-appointed
16contractors, professional service providers, and labor unions.
 
17(f) Exhibitor service reforms. The Authority shall make every
18effort to substantially reduce exhibitor's costs for
19participating in shows.
20        (1) Any contract to provide food or beverage services
21    in the buildings and facilities of the Authority, except
22    Navy Pier, shall be provided at a rate not to exceed the
23    cost established in the contract. The Board shall
24    periodically review all food and beverage contracts.
25        (2) A department or unit of the Authority shall not

 

 

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1    serve as the exclusive provider of electrical services.
2        (3) Exhibitors shall receive a detailed statement of
3    all costs associated with utility services, including the
4    cost of labor, equipment, and materials.
 
5(g) Severability. If any provision of this Section or its
6application to any person or circumstance is held invalid, the
7invalidity of that provision or application does not affect
8other provisions or applications of this Section that can be
9given effect without the invalid provision or application.
10(Source: P.A. 97-629, eff. 11-30-11; 98-109, eff. 7-25-13.)
 
11    (70 ILCS 210/10.3 new)
12    Sec. 10.3. Contracts and leases for energy conservation
13measures.
14    (a) As used in this Section, "energy conservation measure"
15means any improvement, repair, alteration, or betterment of any
16building or facility owned or operated by the Authority or any
17equipment, fixture, or furnishing to be added to or used in any
18such building or facility that is designed to reduce energy
19consumption or operating costs.
20    (b) The Authority may enter into an installment payment
21contract or lease purchase agreement with any party for the
22funding or financing of the purchase and installation of energy
23conservation measures and may execute a mortgage on, grant a
24lien on, or grant any other security interest in the energy

 

 

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1conservation measure.
 
2    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
3    Sec. 13. (a) The Authority shall not have power to levy
4taxes for any purpose, except as provided in subsections (b),
5(c), (d), (e), and (f).
6    (b) By ordinance the Authority shall, as soon as
7practicable after July 1, 1992 (the effective date of Public
8Act 87-733), impose a Metropolitan Pier and Exposition
9Authority Retailers' Occupation Tax upon all persons engaged in
10the business of selling tangible personal property at retail
11within the territory described in this subsection at the rate
12of 1.0% of the gross receipts (i) from the sale of food,
13alcoholic beverages, and soft drinks sold for consumption on
14the premises where sold and (ii) from the sale of food,
15alcoholic beverages, and soft drinks sold for consumption off
16the premises where sold by a retailer whose principal source of
17gross receipts is from the sale of food, alcoholic beverages,
18and soft drinks prepared for immediate consumption.
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

 

 

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1the erroneous payment of tax or penalty under this subsection.
2In the administration of and compliance with this subsection,
3the Department and persons who are subject to this subsection
4shall have the same rights, remedies, privileges, immunities,
5powers, and duties, shall be subject to the same conditions,
6restrictions, limitations, penalties, exclusions, exemptions,
7and definitions of terms, and shall employ the same modes of
8procedure applicable to this Retailers' Occupation Tax as are
9prescribed in Sections 1, 2 through 2-65 (in respect to all
10provisions of those Sections other than the State rate of
11taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
12and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
135j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
141, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
15after January 1, 1994, all applicable provisions of the Uniform
16Penalty and Interest Act that are not inconsistent with this
17Act, as fully as if provisions contained in those Sections of
18the Retailers' Occupation Tax Act were set forth in this
19subsection.
20    Persons subject to any tax imposed under the authority
21granted in this subsection may reimburse themselves for their
22seller's tax liability under this subsection by separately
23stating that tax as an additional charge, which charge may be
24stated in combination, in a single amount, with State taxes
25that sellers are required to collect under the Use Tax Act,
26pursuant to bracket schedules as the Department may prescribe.

 

 

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

 

 

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1Treasurer shall transfer, to the STAR Bonds Revenue Fund the
2local sales tax increment, as defined in the Innovation
3Development and Economy Act, collected under this subsection
4during the second preceding calendar month for sales within a
5STAR bond district.
6    After the monthly transfer to the STAR Bonds Revenue Fund,
7on or before the 25th day of each calendar month, the
8Department shall prepare and certify to the Comptroller the
9amounts to be paid under subsection (g) of this Section, which
10shall be the amounts, not including credit memoranda, collected
11under this subsection during the second preceding calendar
12month by the Department, less any amounts determined by the
13Department to be necessary for the payment of refunds, less
141.5% of such balance, which sum shall be deposited by the State
15Treasurer into the Tax Compliance and Administration Fund in
16the State Treasury from which it shall be appropriated to the
17Department to cover the costs of the Department in
18administering and enforcing the provisions of this subsection,
19and less any amounts that are transferred to the STAR Bonds
20Revenue Fund. Within 10 days after receipt by the Comptroller
21of the certification, the Comptroller shall cause the orders to
22be drawn for the remaining amounts, and the Treasurer shall
23administer those amounts as required in subsection (g).
24    A certificate of registration issued by the Illinois
25Department of Revenue to a retailer under the Retailers'
26Occupation Tax Act shall permit the registrant to engage in a

 

 

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

 

 

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1        (2) that portion of the City of Chicago located within
2    the following area: Beginning at the intersection of West
3    55th Street with Central Avenue, then east along West 55th
4    Street to its intersection with South Cicero Avenue, then
5    south along South Cicero Avenue to its intersection with
6    West 63rd Street, then west along West 63rd Street to its
7    intersection with South Central Avenue, then north along
8    South Central Avenue to the point of beginning; and
9        (3) that portion of the City of Chicago located within
10    the following area: Beginning at the point 150 feet west of
11    the intersection of the west line of North Western Ashland
12    Avenue and the north line of West Irving Park Road Diversey
13    Avenue, then north 150 feet, then east along a line 150
14    feet north of the north line of West Irving Park Road
15    Diversey Avenue extended to the shoreline of Lake Michigan,
16    then following the shoreline of Lake Michigan (including
17    Navy Pier and all other improvements fixed to land, docks,
18    or piers) to a point 150 feet south of the point where the
19    shoreline of Lake Michigan and East 55th Street the Adlai
20    E. Stevenson Expressway extended east to that shoreline
21    intersect, then west along a line 150 feet south of the
22    south line of East 55th Street to a point 150 feet west of
23    the west line of South Cottage Grove Avenue, then north
24    along a line 150 feet west of the west line of South
25    Cottage Grove Avenue to a point 150 feet south of the south
26    line of East 51st Street, then west along a line 150 feet

 

 

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1    south of the south line of East and West 51st Street to the
2    Dan Ryan Expressway, then north along the Dan Ryan
3    Expressway to a point 150 feet south of the south line of
4    West Pershing Road, then west along a line 150 feet south
5    of the south line of West Pershing Road the Adlai E.
6    Stevenson Expressway to a point 150 feet west of the west
7    line of South Western Ashland Avenue, then north along a
8    line 150 feet west of the west line of South and North
9    Western Ashland Avenue to the point of beginning.
10    The tax authorized to be levied under this subsection may
11also be levied on food, alcoholic beverages, and soft drinks
12sold on boats and other watercraft departing from and returning
13to the shoreline of Lake Michigan (including Navy Pier and all
14other improvements fixed to land, docks, or piers) described in
15item (3). The tax authorized to be levied under this subsection
16shall not be levied on any food, alcoholic beverage, or soft
17drink sold at a stadium or arena having a seating capacity in
18excess of 20,000 and used primarily for the purpose of holding
19sports and amusement events.
20    (c) By ordinance the Authority shall, as soon as
21practicable after July 1, 1992 (the effective date of Public
22Act 87-733), impose an occupation tax upon all persons engaged
23in the corporate limits of the City of Chicago in the business
24of renting, leasing, or letting rooms in a hotel, as defined in
25the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
26the gross rental receipts from the renting, leasing, or letting

 

 

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1of hotel rooms within the City of Chicago, excluding, however,
2from gross rental receipts the proceeds of renting, leasing, or
3letting to permanent residents of a hotel, as defined in that
4Act. Gross rental receipts shall not include charges that are
5added on account of the liability arising from any tax imposed
6by the State or any governmental agency on the occupation of
7renting, leasing, or letting rooms in a hotel.
8    The tax imposed by the Authority under this subsection and
9all civil penalties that may be assessed as an incident to that
10tax shall be collected and enforced by the Illinois Department
11of Revenue. The certificate of registration that is issued by
12the Department to a lessor under the Hotel Operators'
13Occupation Tax Act shall permit that registrant to engage in a
14business that is taxable under any ordinance enacted under this
15subsection without registering separately with the Department
16under that ordinance or under this subsection. The Department
17shall have full power to administer and enforce this
18subsection, to collect all taxes and penalties due under this
19subsection, to dispose of taxes and penalties so collected in
20the manner provided in this subsection, and to determine all
21rights to credit memoranda arising on account of the erroneous
22payment of tax or penalty under this subsection. In the
23administration of and compliance with this subsection, the
24Department and persons who are subject to this subsection shall
25have the same rights, remedies, privileges, immunities,
26powers, and duties, shall be subject to the same conditions,

 

 

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1restrictions, limitations, penalties, and definitions of
2terms, and shall employ the same modes of procedure as are
3prescribed in the Hotel Operators' Occupation Tax Act (except
4where that Act is inconsistent with this subsection), as fully
5as if the provisions contained in the Hotel Operators'
6Occupation Tax Act were set out in this subsection.
7    Whenever the Department determines that a refund should be
8made under this subsection to a claimant instead of issuing a
9credit memorandum, the Department shall notify the State
10Comptroller, who shall cause a warrant to be drawn for the
11amount specified and to the person named in the notification
12from the Department. The refund shall be paid by the State
13Treasurer out of the Metropolitan Public Pier and Exposition
14Authority trust fund held by the State Treasurer as trustee for
15the Authority.
16    Persons subject to any tax imposed under the authority
17granted in this subsection may reimburse themselves for their
18tax liability for that tax by separately stating that tax as an
19additional charge, which charge may be stated in combination,
20in a single amount, with State taxes imposed under the Hotel
21Operators' Occupation Tax Act, the municipal tax imposed under
22Section 8-3-13 of the Illinois Municipal Code, and the tax
23imposed under Section 19 of the Illinois Sports Facilities
24Authority Act.
25    The person filing the return shall, at the time of filing
26the return, pay to the Department the amount of tax, less a

 

 

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1discount of 2.1% or $25 per calendar year, whichever is
2greater, which is allowed to reimburse the operator for the
3expenses incurred in keeping records, preparing and filing
4returns, remitting the tax, and supplying data to the
5Department on request.
6    Except as otherwise provided in this paragraph, the
7Department shall forthwith pay over to the State Treasurer, ex
8officio, as trustee for the Authority, all taxes and penalties
9collected under this subsection for deposit into a trust fund
10held outside the State Treasury. On or before the 25th day of
11each calendar month, the Department shall certify to the
12Comptroller the amounts to be paid under subsection (g) of this
13Section, which shall be the amounts (not including credit
14memoranda) collected under this subsection during the second
15preceding calendar month by the Department, less any amounts
16determined by the Department to be necessary for payment of
17refunds, less 1.5% of the remainder, which the Department shall
18transfer into the Tax Compliance and Administration Fund. The
19Department, at the time of each monthly disbursement to the
20Authority, shall prepare and certify to the State Comptroller
21the amount to be transferred into the Tax Compliance and
22Administration Fund under this subsection. Within 10 days after
23receipt by the Comptroller of the Department's certification,
24the Comptroller shall cause the orders to be drawn for such
25amounts, and the Treasurer shall administer the amounts
26distributed to the Authority as required in subsection (g).

 

 

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1    A certified copy of any ordinance imposing or discontinuing
2a tax under this subsection or effecting a change in the rate
3of that tax shall be filed with the Illinois Department of
4Revenue, whereupon the Department shall proceed to administer
5and enforce this subsection on behalf of the Authority as of
6the first day of the third calendar month following the date of
7filing.
8    (d) By ordinance the Authority shall, as soon as
9practicable after July 1, 1992 (the effective date of Public
10Act 87-733), impose a tax upon all persons engaged in the
11business of renting automobiles in the metropolitan area at the
12rate of 6% of the gross receipts from that business, except
13that no tax shall be imposed on the business of renting
14automobiles for use as taxicabs or in livery service. The tax
15imposed under this subsection and all civil penalties that may
16be assessed as an incident to that tax shall be collected and
17enforced by the Illinois Department of Revenue. The certificate
18of registration issued by the Department to a retailer under
19the Retailers' Occupation Tax Act or under the Automobile
20Renting Occupation and Use Tax Act shall permit that person to
21engage in a business that is taxable under any ordinance
22enacted under this subsection without registering separately
23with the Department under that ordinance or under this
24subsection. The Department shall have full power to administer
25and enforce this subsection, to collect all taxes and penalties
26due under this subsection, to dispose of taxes and penalties so

 

 

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1collected in the manner provided in this subsection, and to
2determine all rights to credit memoranda arising on account of
3the erroneous payment of tax or penalty under this subsection.
4In the administration of and compliance with this subsection,
5the Department and persons who are subject to this subsection
6shall have 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 3 (in respect to all provisions of those
11Sections other than the State rate of tax; and in respect to
12the provisions of the Retailers' Occupation Tax Act referred to
13in those Sections, except as to the disposition of taxes and
14penalties collected, except for the provision allowing
15retailers a deduction from the tax to cover certain costs, and
16except that credit memoranda issued under this subsection may
17not be used to discharge any State tax liability) of the
18Automobile Renting Occupation and Use Tax Act, as fully as if
19provisions contained in those Sections of that Act were set
20forth in this subsection.
21    Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23tax liability under this subsection by separately stating that
24tax as an additional charge, which charge may be stated in
25combination, in a single amount, with State tax that sellers
26are required to collect under the Automobile Renting Occupation

 

 

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1and Use Tax Act, pursuant to bracket schedules as the
2Department may prescribe.
3    Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing a
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause a warrant to be drawn for the
7amount specified and to the person named in the notification
8from the Department. The refund shall be paid by the State
9Treasurer out of the Metropolitan Public Pier and Exposition
10Authority trust fund held by the State Treasurer as trustee for
11the Authority.
12    Except as otherwise provided in this paragraph, the
13Department shall forthwith pay over to the State Treasurer, ex
14officio, as trustee, all taxes and penalties collected under
15this subsection for deposit into a trust fund held outside the
16State Treasury. On or before the 25th day of each calendar
17month, the Department shall certify to the Comptroller the
18amounts to be paid under subsection (g) of this Section (not
19including credit memoranda) collected under this subsection
20during the second preceding calendar month by the Department,
21less any amount determined by the Department to be necessary
22for payment of refunds, less 1.5% of the remainder, which the
23Department shall transfer into the Tax Compliance and
24Administration Fund. The Department, at the time of each
25monthly disbursement to the Authority, shall prepare and
26certify to the State Comptroller the amount to be transferred

 

 

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1into the Tax Compliance and Administration Fund under this
2subsection. Within 10 days after receipt by the Comptroller of
3the Department's certification, the Comptroller shall cause
4the orders to be drawn for such amounts, and the Treasurer
5shall administer the amounts distributed to the Authority as
6required in subsection (g).
7    Nothing in this subsection authorizes the Authority to
8impose a tax upon the privilege of engaging in any business
9that under the Constitution of the United States may not be
10made the subject of taxation by this State.
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    (e) By ordinance the Authority shall, as soon as
19practicable after July 1, 1992 (the effective date of Public
20Act 87-733), impose a tax upon the privilege of using in the
21metropolitan area an automobile that is rented from a rentor
22outside Illinois and is titled or registered with an agency of
23this State's government at a rate of 6% of the rental price of
24that automobile, except that no tax shall be imposed on the
25privilege of using automobiles rented for use as taxicabs or in
26livery service. The tax shall be collected from persons whose

 

 

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1Illinois address for titling or registration purposes is given
2as being in the metropolitan area. The tax shall be collected
3by the Department of Revenue for the Authority. The tax must be
4paid to the State or an exemption determination must be
5obtained from the Department of Revenue before the title or
6certificate of registration for the property may be issued. The
7tax or proof of exemption may be transmitted to the Department
8by way of the State agency with which or State officer with
9whom the tangible personal property must be titled or
10registered if the Department and that agency or State officer
11determine that this procedure will expedite the processing of
12applications for title or registration.
13    The Department shall have full power to administer and
14enforce this subsection, to collect all taxes, penalties, and
15interest due under this subsection, to dispose of taxes,
16penalties, and interest so collected in the manner provided in
17this subsection, and to determine all rights to credit
18memoranda or refunds arising on account of the erroneous
19payment of tax, penalty, or interest under this subsection. In
20the administration of and compliance with this subsection, the
21Department and persons who are subject to this subsection shall
22have the same rights, remedies, privileges, immunities,
23powers, and duties, be subject to the same conditions,
24restrictions, limitations, penalties, and definitions of
25terms, and employ the same modes of procedure as are prescribed
26in Sections 2 and 4 (except provisions pertaining to the State

 

 

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1rate of tax; and in respect to the provisions of the Use Tax
2Act referred to in that Section, except provisions concerning
3collection or refunding of the tax by retailers, except the
4provisions of Section 19 pertaining to claims by retailers,
5except the last paragraph concerning refunds, and except that
6credit memoranda issued under this subsection may not be used
7to discharge any State tax liability) of the Automobile Renting
8Occupation and Use Tax Act, as fully as if provisions contained
9in those Sections of that Act were set forth in this
10subsection.
11    Whenever the Department determines that a refund should be
12made under this subsection to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause a warrant to be drawn for the
15amount specified and to the person named in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of the Metropolitan Public Pier and Exposition
18Authority trust fund held by the State Treasurer as trustee for
19the Authority.
20    Except as otherwise provided in this paragraph, the
21Department shall forthwith pay over to the State Treasurer, ex
22officio, as trustee, all taxes, penalties, and interest
23collected under this subsection for deposit into a trust fund
24held outside the State Treasury. On or before the 25th day of
25each calendar month, the Department shall certify to the State
26Comptroller the amounts to be paid under subsection (g) of this

 

 

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1Section, which shall be the amounts (not including credit
2memoranda) collected under this subsection during the second
3preceding calendar month by the Department, less any amounts
4determined by the Department to be necessary for payment of
5refunds, less 1.5% of the remainder, which the Department shall
6transfer into the Tax Compliance and Administration Fund. The
7Department, at the time of each monthly disbursement to the
8Authority, shall prepare and certify to the State Comptroller
9the amount to be transferred into the Tax Compliance and
10Administration Fund under this subsection. Within 10 days after
11receipt by the State Comptroller of the Department's
12certification, the Comptroller shall cause the orders to be
13drawn for such amounts, and the Treasurer shall administer the
14amounts distributed to the Authority as required in subsection
15(g).
16    A certified copy of any ordinance imposing or discontinuing
17a tax or effecting a change in the rate of that tax shall be
18filed with the Illinois Department of Revenue, whereupon the
19Department shall proceed to administer and enforce this
20subsection on behalf of the Authority as of the first day of
21the third calendar month following the date of filing.
22    (f) By ordinance the Authority shall, as soon as
23practicable after July 1, 1992 (the effective date of Public
24Act 87-733), impose an occupation tax on all persons, other
25than a governmental agency, engaged in the business of
26providing ground transportation for hire to passengers in the

 

 

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1metropolitan area at a rate of (i) $4 per taxi or livery
2vehicle departure with passengers for hire from commercial
3service airports in the metropolitan area, (ii) for each
4departure with passengers for hire from a commercial service
5airport in the metropolitan area in a bus or van operated by a
6person other than a person described in item (iii): $18 per bus
7or van with a capacity of 1-12 passengers, $36 per bus or van
8with a capacity of 13-24 passengers, and $54 per bus or van
9with a capacity of over 24 passengers, and (iii) for each
10departure with passengers for hire from a commercial service
11airport in the metropolitan area in a bus or van operated by a
12person regulated by the Interstate Commerce Commission or
13Illinois Commerce Commission, operating scheduled service from
14the airport, and charging fares on a per passenger basis: $2
15per passenger for hire in each bus or van. The term "commercial
16service airports" means those airports receiving scheduled
17passenger service and enplaning more than 100,000 passengers
18per year.
19    In the ordinance imposing the tax, the Authority may
20provide for the administration and enforcement of the tax and
21the collection of the tax from persons subject to the tax as
22the Authority determines to be necessary or practicable for the
23effective administration of the tax. The Authority may enter
24into agreements as it deems appropriate with any governmental
25agency providing for that agency to act as the Authority's
26agent to collect the tax.

 

 

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1    In the ordinance imposing the tax, the Authority may
2designate a method or methods for persons subject to the tax to
3reimburse themselves for the tax liability arising under the
4ordinance (i) by separately stating the full amount of the tax
5liability as an additional charge to passengers departing the
6airports, (ii) by separately stating one-half of the tax
7liability as an additional charge to both passengers departing
8from and to passengers arriving at the airports, or (iii) by
9some other method determined by the Authority.
10    All taxes, penalties, and interest collected under any
11ordinance adopted under this subsection, less any amounts
12determined to be necessary for the payment of refunds and less
13the taxes, penalties, and interest attributable to any increase
14in the rate of tax authorized by Public Act 96-898, shall be
15paid forthwith to the State Treasurer, ex officio, for deposit
16into a trust fund held outside the State Treasury and shall be
17administered by the State Treasurer as provided in subsection
18(g) of this Section. All taxes, penalties, and interest
19attributable to any increase in the rate of tax authorized by
20Public Act 96-898 shall be paid by the State Treasurer as
21follows: 25% for deposit into the Convention Center Support
22Fund, to be used by the Village of Rosemont for the repair,
23maintenance, and improvement of the Donald E. Stephens
24Convention Center and for debt service on debt instruments
25issued for those purposes by the village and 75% to the
26Authority to be used for grants to an organization meeting the

 

 

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1qualifications set out in Section 5.6 of this Act, provided the
2Metropolitan Pier and Exposition Authority has entered into a
3marketing agreement with such an organization.
4    (g) Amounts deposited from the proceeds of taxes imposed by
5the Authority under subsections (b), (c), (d), (e), and (f) of
6this Section and amounts deposited under Section 19 of the
7Illinois Sports Facilities Authority Act shall be held in a
8trust fund outside the State Treasury and, other than the
9amounts transferred into the Tax Compliance and Administration
10Fund under subsections (b), (c), (d), and (e), shall be
11administered by the Treasurer as follows:
12        (1) An amount necessary for the payment of refunds with
13    respect to those taxes shall be retained in the trust fund
14    and used for those payments.
15        (2) On July 20 and on the 20th of each month
16    thereafter, provided that the amount requested in the
17    annual certificate of the Chairman of the Authority filed
18    under Section 8.25f of the State Finance Act has been
19    appropriated for payment to the Authority, 1/8 of the local
20    tax transfer amount, together with any cumulative
21    deficiencies in the amounts transferred into the McCormick
22    Place Expansion Project Fund under this subparagraph (2)
23    during the fiscal year for which the certificate has been
24    filed, shall be transferred from the trust fund into the
25    McCormick Place Expansion Project Fund in the State
26    treasury until 100% of the local tax transfer amount has

 

 

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1    been so transferred. "Local tax transfer amount" shall mean
2    the amount requested in the annual certificate, minus the
3    reduction amount. "Reduction amount" shall mean $41.7
4    million in fiscal year 2011, $36.7 million in fiscal year
5    2012, $36.7 million in fiscal year 2013, $36.7 million in
6    fiscal year 2014, and $31.7 million in each fiscal year
7    thereafter until 2032, provided that the reduction amount
8    shall be reduced by (i) the amount certified by the
9    Authority to the State Comptroller and State Treasurer
10    under Section 8.25 of the State Finance Act, as amended,
11    with respect to that fiscal year and (ii) in any fiscal
12    year in which the amounts deposited in the trust fund under
13    this Section exceed $343,300,000 $318.3 million, exclusive
14    of amounts set aside for refunds and for the reserve
15    account, one dollar for each dollar of the deposits in the
16    trust fund above $343,300,000 $318.3 million with respect
17    to that year, exclusive of amounts set aside for refunds
18    and for the reserve account.
19        (3) On July 20, 2010, the Comptroller shall certify to
20    the Governor, the Treasurer, and the Chairman of the
21    Authority the 2010 deficiency amount, which means the
22    cumulative amount of transfers that were due from the trust
23    fund to the McCormick Place Expansion Project Fund in
24    fiscal years 2008, 2009, and 2010 under Section 13(g) of
25    this Act, as it existed prior to May 27, 2010 (the
26    effective date of Public Act 96-898), but not made. On July

 

 

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1    20, 2011 and on July 20 of each year through July 20, 2014,
2    the Treasurer shall calculate for the previous fiscal year
3    the surplus revenues in the trust fund and pay that amount
4    to the Authority. On July 20, 2015 and on July 20 of each
5    year thereafter to and including July 20, 2017, as long as
6    bonds and notes issued under Section 13.2 or bonds and
7    notes issued to refund those bonds and notes are
8    outstanding, the Treasurer shall calculate for the
9    previous fiscal year the surplus revenues in the trust fund
10    and pay one-half of that amount to the State Treasurer for
11    deposit into the General Revenue Fund until the 2010
12    deficiency amount has been paid and shall pay the balance
13    of the surplus revenues to the Authority. On July 20, 2018
14    and on July 20 of each year thereafter, the Treasurer shall
15    calculate for the previous fiscal year the surplus revenues
16    in the trust fund and pay all of such surplus revenues to
17    the State Treasurer for deposit into the General Revenue
18    Fund until the 2010 deficiency amount has been paid. After
19    the 2010 deficiency amount has been paid, the Treasurer
20    shall pay the balance of the surplus revenues to the
21    Authority. "Surplus revenues" means the amounts remaining
22    in the trust fund on June 30 of the previous fiscal year
23    (A) after the State Treasurer has set aside in the trust
24    fund (i) amounts retained for refunds under subparagraph
25    (1) and (ii) any amounts necessary to meet the reserve
26    account amount and (B) after the State Treasurer has

 

 

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1    transferred from the trust fund to the General Revenue Fund
2    100% of any post-2010 deficiency amount. "Reserve account
3    amount" means $15 million in fiscal year 2011 and $30
4    million in each fiscal year thereafter. The reserve account
5    amount shall be set aside in the trust fund and used as a
6    reserve to be transferred to the McCormick Place Expansion
7    Project Fund in the event the proceeds of taxes imposed
8    under this Section 13 are not sufficient to fund the
9    transfer required in subparagraph (2). "Post-2010
10    deficiency amount" means any deficiency in transfers from
11    the trust fund to the McCormick Place Expansion Project
12    Fund with respect to fiscal years 2011 and thereafter. It
13    is the intention of this subparagraph (3) that no surplus
14    revenues shall be paid to the Authority with respect to any
15    year in which a post-2010 deficiency amount has not been
16    satisfied by the Authority.
17    Moneys received by the Authority as surplus revenues may be
18used (i) for the purposes of paying debt service on the bonds
19and notes issued by the Authority, including early redemption
20of those bonds or notes, (ii) for the purposes of repair,
21replacement, and improvement of the grounds, buildings, and
22facilities of the Authority, and (iii) for the corporate
23purposes of the Authority in fiscal years 2011 through 2015 in
24an amount not to exceed $20,000,000 annually or $80,000,000
25total, which amount shall be reduced $0.75 for each dollar of
26the receipts of the Authority in that year from any contract

 

 

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1entered into with respect to naming rights at McCormick Place
2under Section 5(m) of this Act. When bonds and notes issued
3under Section 13.2, or bonds or notes issued to refund those
4bonds and notes, are no longer outstanding, the balance in the
5trust fund shall be paid to the Authority.
6    (h) The ordinances imposing the taxes authorized by this
7Section shall be repealed when bonds and notes issued under
8Section 13.2 or bonds and notes issued to refund those bonds
9and notes are no longer outstanding.
10(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17;
11100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff.
126-4-18; 100-863, eff. 8-14-18.)
 
13    (70 ILCS 210/13.1)  (from Ch. 85, par. 1233.1)
14    Sec. 13.1. There is hereby created the Metropolitan Fair
15and Exposition Authority Improvement Bond Fund and the
16Metropolitan Fair and Exposition Authority Completion Note
17Subordinate Fund in the State Treasury. All moneys transferred
18from the McCormick Place Account in the Build Illinois Fund to
19the Metropolitan Fair and Exposition Authority Improvement
20Bond Fund and all moneys transferred from the Metropolitan Fair
21and Exposition Authority Improvement Bond Fund to the
22Metropolitan Fair and Exposition Authority Completion Note
23Subordinate Fund may be appropriated by law for the purpose of
24paying the debt service requirements on all bonds and notes
25issued under this Section, including refunding bonds, (herein

 

 

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1collectively referred to as bonds) to be issued by the
2Authority subsequent to July 1, 1984 in an aggregate amount
3(excluding the amount of any refunding bonds issued by the
4Authority subsequent to January 1, 1986), not to exceed
5$312,500,000, with such aggregate amount comprised of (i) an
6amount not to exceed $259,000,000 for the purpose of paying
7costs of the Project and (ii) the balance for the purpose of
8refunding those bonds of the Authority that were issued prior
9to July 1, 1984 and for the purpose of establishing necessary
10reserves on, paying capitalized interest on, and paying costs
11of issuance of bonds, other than refunding bonds issued
12subsequent to January 1, 1986, issued for those purposes,
13provided that any proceeds of bonds, other than refunding bonds
14issued subsequent to January 1, 1986, and interest or other
15investment earnings thereon not used for the purposes stated in
16items (i) and (ii) above shall be used solely to redeem
17outstanding bonds, other than bonds which have been refunded or
18advance refunded, of the Authority. The Authority will use its
19best efforts to cause all bonds issued pursuant to this
20Section, other than bonds which have been refunded or advance
21refunded, to be or to become on a parity with one another.
22Notwithstanding any provision of any prior ordinance or trust
23agreement authorizing the issuance of outstanding bonds
24payable or to become payable from the Metropolitan Fair and
25Exposition Authority Improvement Bond Fund, refunding or
26advance refunding bonds may be issued subsequent to January 1,

 

 

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11986, payable from the Metropolitan Fair and Exposition
2Authority Improvement Bond Fund on a parity with any such prior
3bonds which remain outstanding provided, that in the event of
4any such partial refunding (i) the debt service requirements
5after such refunding for all bonds payable from the
6Metropolitan Fair and Exposition Authority Improvement Bond
7Fund issued after July 1, 1984, by the Authority which shall be
8outstanding after such refunding shall not have been increased
9by reason of such refunding in any then current or future
10fiscal year in which such prior outstanding bonds shall remain
11outstanding and (ii) such parity refunding bonds shall be
12deemed to be parity bonds issued to pay costs of the Project
13for purposes of such prior ordinance or trust agreement. It is
14hereby found and determined that (i) the issuance of such
15parity refunding bonds shall further the purposes of this Act
16and (ii) the contractual rights of the bondholders under any
17such prior ordinance or trust agreement will not be impaired or
18adversely affected by such issuance.
19    No amounts in excess of the sum of $250,000,000 plus all
20interest and other investment income earned prior to the
21effective date of this amendatory Act of 1985 on all proceeds
22of all bonds issued for the purpose of paying costs of the
23Project shall be obligated or expended with respect to the
24costs of the Project without prior written approval from the
25Director of the Governor's Office of Management and Budget.
26Such approval shall be based upon factors including, but not

 

 

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1limited to, the necessity, in relation to the Authority's
2ability to complete the Project and open the facility to the
3public in a timely manner, of incurring the costs, and the
4appropriateness of using bond funds for such purpose. The
5Director of the Governor's Office of Management and Budget may,
6in his discretion, consider other reasonable factors in
7determining whether to approve payment of costs of the Project.
8The Authority shall furnish to the Governor's Office of
9Management and Budget such information as may from time to time
10be requested. The Director of the Governor's Office of
11Management and Budget or any duly authorized employee of the
12Governor's Office of Management and Budget shall, for the
13purpose of securing such information, have access to, and the
14right to examine, all books, documents, papers and records of
15the Authority.
16    On the first day of each month commencing after July of
171984, moneys, if any, on deposit in the Metropolitan Fair and
18Exposition Authority Improvement Bond Fund shall, subject to
19appropriation by law, be paid in full to the Authority or upon
20its direction to the trustee or trustees for bond holders of
21bonds which by their terms are payable from the moneys received
22from the Metropolitan Fair and Exposition Authority
23Improvement Bond Fund issued by the Metropolitan Pier and
24Exposition Authority subsequent to July 1, 1984, for the
25purposes specified in the first paragraph of this Section and
26in Section 10.1 of this Act, such trustee or trustees having

 

 

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1been designated pursuant to ordinance of the Authority, until
2an amount equal to 100% of the aggregate amount of such
3principal and interest in such fiscal year, including pursuant
4to sinking fund requirements, has been so paid and deficiencies
5in reserves established from bond proceeds shall have been
6remedied.
7    On the first day of each month commencing after October of
81985, moneys, if any, on deposit in the Metropolitan Fair and
9Exposition Authority Completion Note Subordinate Fund shall,
10subject to appropriation by law, be paid in full to the
11Authority or upon its direction to the trustee or trustees for
12bond holders of bonds issued by the Metropolitan Pier and
13Exposition Authority subsequent to September of 1985 which by
14their terms are payable from moneys received from the
15Metropolitan Fair and Exposition Authority Completion Note
16Subordinate Fund for the purposes specified in the first
17paragraph of this Section and in Section 10.1 of this Act, such
18trustee or trustees having been designated pursuant to
19ordinance of the Authority, until an amount equal to 100% of
20the aggregate amount of such principal and interest in such
21fiscal year, including pursuant to sinking fund requirements,
22has been so paid and deficiencies in reserves established from
23bond proceeds shall have been remedied.
24    The State of Illinois pledges to and agrees with the
25holders of the bonds of the Metropolitan Pier and Exposition
26Authority issued pursuant to this Section that the State will

 

 

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1not limit or alter the rights and powers vested in the
2Metropolitan Pier and Exposition Authority by this Act so as to
3impair the terms of any contract made by the Metropolitan Pier
4and Exposition Authority with such holders or in any way impair
5the rights and remedies of such holders until such bonds,
6together with interest thereon, with interest on any unpaid
7installments of interest, and all costs and expenses in
8connection with any action or proceedings by or on behalf of
9such holders, are fully met and discharged. In addition, the
10State pledges to and agrees with the holders of the bonds of
11the Metropolitan Pier and Exposition Authority issued pursuant
12to this Act that the State will not limit or alter the basis on
13which State funds are to be paid to the Metropolitan Pier and
14Exposition Authority as provided in this Act, or the use of
15such funds, so as to impair the terms of any such contract. The
16Metropolitan Pier and Exposition Authority is authorized to
17include these pledges and agreements of the State in any
18contract with the holders of bonds issued pursuant to this
19Section.
20    The State shall not be liable on bonds of the Metropolitan
21Pier and Exposition Authority issued under this Act, and such
22bonds shall not be a debt of the State, nor shall this Act be
23construed as a guarantee by the State of the debts of the
24Metropolitan Pier and Exposition Authority. The bonds shall
25contain a statement to such effect on the face thereof.
26(Source: P.A. 94-793, eff. 5-19-06.)
 

 

 

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1    (70 ILCS 210/13.2)  (from Ch. 85, par. 1233.2)
2    Sec. 13.2. The McCormick Place Expansion Project Fund is
3created in the State Treasury. All moneys in the McCormick
4Place Expansion Project Fund are allocated to and shall be
5appropriated and used only for the purposes authorized by and
6subject to the limitations and conditions of this Section.
7Those amounts may be appropriated by law to the Authority for
8the purposes of paying the debt service requirements on all
9bonds and notes, including bonds and notes issued to refund or
10advance refund bonds and notes issued under this Section,
11Section 13.1, or issued to refund or advance refund bonds and
12notes otherwise issued under this Act, (collectively referred
13to as "bonds") to be issued by the Authority under this Section
14in an aggregate original principal amount (excluding the amount
15of any bonds and notes issued to refund or advance refund bonds
16or notes issued under this Section and Section 13.1) not to
17exceed $3,450,000,000 $2,850,000,000 for the purposes of
18carrying out and performing its duties and exercising its
19powers under this Act. The increased debt authorization of
20$450,000,000 provided by Public Act 96-898 shall be used solely
21for the purpose of: (i) hotel construction and related
22necessary capital improvements; (ii) other needed capital
23improvements to existing facilities; and (iii) land
24acquisition for and construction of one multi-use facility on
25property bounded by East Cermak Road on the south, East 21st

 

 

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1Street on the north, South Indiana Avenue on the west, and
2South Prairie Avenue on the east in the City of Chicago, Cook
3County, Illinois; these limitations do not apply to the
4increased debt authorization provided by Public Act 100-23 or
5this amendatory Act of the 101st General Assembly this
6amendatory Act of the 100th General Assembly. No bonds issued
7to refund or advance refund bonds issued under this Section may
8mature later than 40 years from the date of issuance of the
9refunding or advance refunding bonds. After the aggregate
10original principal amount of bonds authorized in this Section
11has been issued, the payment of any principal amount of such
12bonds does not authorize the issuance of additional bonds
13(except refunding bonds). Any bonds and notes issued under this
14Section in any year in which there is an outstanding "post-2010
15deficiency amount" as that term is defined in Section 13 (g)(3)
16of this Act shall provide for the payment to the State
17Treasurer of the amount of that deficiency. Proceeds from the
18sale of bonds issued pursuant to the increased debt
19authorization provided by Public Act 100-23 or this amendatory
20Act of the 101st General Assembly this amendatory Act of the
21100th General Assembly may be used for the payment to the State
22Treasurer of any unpaid amounts described in paragraph (3) of
23subsection (g) of Section 13 of this Act as part of the "2010
24deficiency amount" or the "Post-2010 deficiency amount".
25    On the first day of each month commencing after July 1,
261993, amounts, if any, on deposit in the McCormick Place

 

 

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1Expansion Project Fund shall, subject to appropriation, be paid
2in full to the Authority or, upon its direction, to the trustee
3or trustees for bondholders of bonds that by their terms are
4payable from the moneys received from the McCormick Place
5Expansion Project Fund, until an amount equal to 100% of the
6aggregate amount of the principal and interest in the fiscal
7year, including that pursuant to sinking fund requirements, has
8been so paid and deficiencies in reserves shall have been
9remedied.
10    The State of Illinois pledges to and agrees with the
11holders of the bonds of the Metropolitan Pier and Exposition
12Authority issued under this Section that the State will not
13limit or alter the rights and powers vested in the Authority by
14this Act so as to impair the terms of any contract made by the
15Authority with those holders or in any way impair the rights
16and remedies of those holders until the bonds, together with
17interest thereon, interest on any unpaid installments of
18interest, and all costs and expenses in connection with any
19action or proceedings by or on behalf of those holders are
20fully met and discharged; provided that any increase in the Tax
21Act Amounts specified in Section 3 of the Retailers' Occupation
22Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
23Use Tax Act, and Section 9 of the Service Occupation Tax Act
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund pursuant to any law hereafter
26enacted shall not be deemed to impair the rights of such

 

 

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1holders so long as the increase does not result in the
2aggregate debt service payable in the current or any future
3fiscal year of the State on all bonds issued pursuant to the
4Build Illinois Bond Act and the Metropolitan Public Pier and
5Exposition Authority Act and payable from tax revenues
6specified in Section 3 of the Retailers' Occupation Tax Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act exceeding
933 1/3% of such tax revenues for the most recently completed
10fiscal year of the State at the time of such increase. In
11addition, the State pledges to and agrees with the holders of
12the bonds of the Authority issued under this Section that the
13State will not limit or alter the basis on which State funds
14are to be paid to the Authority as provided in this Act or the
15use of those funds so as to impair the terms of any such
16contract; provided that any increase in the Tax Act Amounts
17specified in Section 3 of the Retailers' Occupation Tax Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act required
20to be deposited into the Build Illinois Bond Account in the
21Build Illinois Fund pursuant to any law hereafter enacted shall
22not be deemed to impair the terms of any such contract so long
23as the increase does not result in the aggregate debt service
24payable in the current or any future fiscal year of the State
25on all bonds issued pursuant to the Build Illinois Bond Act and
26the Metropolitan Public Pier and Exposition Authority Act and

 

 

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1payable from tax revenues specified in Section 3 of the
2Retailers' Occupation Tax Act, Section 9 of the Use Tax Act,
3Section 9 of the Service Use Tax Act, and Section 9 of the
4Service Occupation Tax Act exceeding 33 1/3% of such tax
5revenues for the most recently completed fiscal year of the
6State at the time of such increase. The Authority is authorized
7to include these pledges and agreements with the State in any
8contract with the holders of bonds issued under this Section.
9    The State shall not be liable on bonds of the Authority
10issued under this Section those bonds shall not be a debt of
11the State, and this Act shall not be construed as a guarantee
12by the State of the debts of the Authority. The bonds shall
13contain a statement to this effect on the face of the bonds.
14(Source: P.A. 100-23, eff. 7-6-17.)
 
15    (70 ILCS 210/14)  (from Ch. 85, par. 1234)
16    Sec. 14. Board; compensation. The governing and
17administrative body of the Authority shall be a board known as
18the Metropolitan Public Pier and Exposition Board. On the
19effective date of this amendatory Act of the 96th General
20Assembly, the Trustee shall assume the duties and powers of the
21Board for a period of 18 months or until the Board is fully
22constituted, whichever is later. Any action requiring Board
23approval shall be deemed approved by the Board if the Trustee
24approves the action in accordance with Section 14.5. Beginning
25the first Monday of the month occurring 18 months after the

 

 

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1effective date of this amendatory Act of the 96th General
2Assembly, the Board shall consist of 9 members. The Governor
3shall appoint 4 members to the Board, subject to the advice and
4consent of the Senate. The Mayor shall appoint 4 members to the
5Board. At least one member of the Board shall represent the
6interests of labor and at least one member of the Board shall
7represent the interests of the convention industry. A majority
8of the members appointed by the Governor and Mayor shall
9appoint a ninth member to serve as the chairperson. The Board
10shall be fully constituted when a quorum has been appointed.
11The members of the board shall be individuals of generally
12recognized ability and integrity. No member of the Board may be
13(i) an officer or employee of, or a member of a board,
14commission or authority of, the State, any unit of local
15government or any school district or (ii) a person who served
16on the Board prior to the effective date of this amendatory Act
17of the 96th General Assembly.
18    Of the initial members appointed by the Governor, one shall
19serve for a term expiring June 1, 2013, one shall serve for a
20term expiring June 1, 2014, one shall serve for a term expiring
21June 1, 2015, and one shall serve for a term expiring June 1,
222016, as determined by the Governor. Of the initial members
23appointed by the Mayor, one shall serve for a term expiring
24June 1, 2013, one shall serve for a term expiring June 1, 2014,
25one shall serve for a term expiring June 1, 2015, and one shall
26serve for a term expiring June 1, 2016, as determined by the

 

 

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1Mayor. The initial chairperson appointed by the Board shall
2serve a term for a term expiring June 1, 2015. Successors shall
3be appointed to 4-year terms. No person may be appointed to
4more than 3 terms.
5    Members of the Board shall serve without compensation, but
6shall be reimbursed for actual expenses incurred by them in the
7performance of their duties. All members of the Board and
8employees of the Authority are subject to the Illinois
9Governmental Ethics Act, in accordance with its terms.
10(Source: P.A. 100-1116, eff. 11-28-18.)
 
11    (70 ILCS 210/23.1)  (from Ch. 85, par. 1243.1)
12    Sec. 23.1. Affirmative action.
13    (a) The Authority shall, within 90 days after the effective
14date of this amendatory Act of 1984, establish and maintain an
15affirmative action program designed to promote equal
16employment opportunity and eliminate the effects of past
17discrimination. Such program shall include a plan, including
18timetables where appropriate, which shall specify goals and
19methods for increasing participation by women and minorities in
20employment, including employment related to the planning,
21organization, and staging of the games, by the Authority and by
22parties which contract with the Authority. The Authority shall
23submit a detailed plan with the General Assembly prior to
24September 1 of each year. Such program shall also establish
25procedures and sanctions, which the Authority shall enforce to

 

 

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1ensure compliance with the plan established pursuant to this
2Section and with State and federal laws and regulations
3relating to the employment of women and minorities. A
4determination by the Authority as to whether a party to a
5contract with the Authority has achieved the goals or employed
6the methods for increasing participation by women and
7minorities shall be determined in accordance with the terms of
8such contracts or the applicable provisions of rules and
9regulations of the Authority existing at the time such contract
10was executed, including any provisions for consideration of
11good faith efforts at compliance which the Authority may
12reasonably adopt.
13    (b) The Authority shall adopt and maintain minority-owned
14and women-owned business enterprise procurement programs under
15the affirmative action program described in subsection (a) for
16any and all work, including all contracting related to the
17planning, organization, and staging of the games, undertaken by
18the Authority. That work shall include, but is not limited to,
19the purchase of professional services, construction services,
20supplies, materials, and equipment. The programs shall
21establish goals of awarding not less than 25% of the annual
22dollar value of all contracts, purchase orders, or other
23agreements (collectively referred to as "contracts") to
24minority-owned businesses and 5% of the annual dollar value of
25all contracts to women-owned businesses. Without limiting the
26generality of the foregoing, the programs shall require in

 

 

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1connection with the prequalification or consideration of
2vendors for professional service contracts, construction
3contracts, and contracts for supplies, materials, equipment,
4and services that each proposer or bidder submit as part of his
5or her proposal or bid a commitment detailing how he or she
6will expend 25% or more of the dollar value of his or her
7contracts with one or more minority-owned businesses and 5% or
8more of the dollar value with one or more women-owned
9businesses. Bids or proposals that do not include such detailed
10commitments are not responsive and shall be rejected unless the
11Authority deems it appropriate to grant a waiver of these
12requirements. The Authority may consider waivers based on the
13scope of work and availability of certified minority-owned and
14women-owned businesses. In addition the Authority may, in
15connection with the selection of providers of professional
16services, reserve the right to select a minority-owned or
17women-owned business or businesses to fulfill the commitment to
18minority and woman business participation. The commitment to
19minority and woman business participation may be met by the
20contractor or professional service provider's status as a
21minority-owned or women-owned business, by joint venture or by
22subcontracting a portion of the work with or purchasing
23materials for the work from one or more such businesses, or by
24any combination thereof. Each contract shall require the
25contractor or provider to submit a certified monthly report
26detailing the status of that contractor or provider's

 

 

SB0485 Engrossed- 254 -LRB101 04248 RJF 49256 b

1compliance with the Authority's minority-owned and women-owned
2business enterprise procurement program. The Authority, after
3reviewing the monthly reports of the contractors and providers,
4shall compile a comprehensive report regarding compliance with
5this procurement program and file it quarterly with the General
6Assembly. If, in connection with a particular contract, the
7Authority determines that it is impracticable or excessively
8costly to obtain minority-owned or women-owned businesses to
9perform sufficient work to fulfill the commitment required by
10this subsection, the Authority shall reduce or waive the
11commitment in the contract, as may be appropriate. The
12Authority shall establish rules and regulations setting forth
13the standards to be used in determining whether or not a
14reduction or waiver is appropriate. The terms "minority-owned
15business" and "women-owned business" have the meanings given to
16those terms in the Business Enterprise for Minorities, Women,
17and Persons with Disabilities Act.
18    (c) The Authority shall adopt and maintain an affirmative
19action program in connection with the hiring of minorities and
20women on the Expansion Project and on any and all construction
21projects, including all contracting related to the planning,
22organization, and staging of the games, undertaken by the
23Authority. The program shall be designed to promote equal
24employment opportunity and shall specify the goals and methods
25for increasing the participation of minorities and women in a
26representative mix of job classifications required to perform

 

 

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1the respective contracts awarded by the Authority.
2    (d) In connection with the Expansion Project, the Authority
3shall incorporate the following elements into its
4minority-owned and women-owned business procurement programs
5to the extent feasible: (1) a major contractors program that
6permits minority-owned businesses and women-owned businesses
7to bear significant responsibility and risk for a portion of
8the project; (2) a mentor/protege program that provides
9financial, technical, managerial, equipment, and personnel
10support to minority-owned businesses and women-owned
11businesses; (3) an emerging firms program that includes
12minority-owned businesses and women-owned businesses that
13would not otherwise qualify for the project due to inexperience
14or limited resources; (4) a small projects program that
15includes participation by smaller minority-owned businesses
16and women-owned businesses on jobs where the total dollar value
17is $5,000,000 or less; and (5) a set-aside program that will
18identify contracts requiring the expenditure of funds less than
19$50,000 for bids to be submitted solely by minority-owned
20businesses and women-owned businesses.
21    (e) The Authority is authorized to enter into agreements
22with contractors' associations, labor unions, and the
23contractors working on the Expansion Project to establish an
24Apprenticeship Preparedness Training Program to provide for an
25increase in the number of minority and women journeymen and
26apprentices in the building trades and to enter into agreements

 

 

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1with Community College District 508 to provide readiness
2training. The Authority is further authorized to enter into
3contracts with public and private educational institutions and
4persons in the hospitality industry to provide training for
5employment in the hospitality industry.
6    (f) McCormick Place Advisory Board. There is created a
7McCormick Place Advisory Board composed as follows: 2 members
8shall be appointed by the Mayor of Chicago; 2 members shall be
9appointed by the Governor; 2 members shall be State Senators
10appointed by the President of the Senate; 2 members shall be
11State Senators appointed by the Minority Leader of the Senate;
122 members shall be State Representatives appointed by the
13Speaker of the House of Representatives; and 2 members shall be
14State Representatives appointed by the Minority Leader of the
15House of Representatives. The terms of all previously appointed
16members of the Advisory Board expire on the effective date of
17this amendatory Act of the 92nd General Assembly. A State
18Senator or State Representative member may appoint a designee
19to serve on the McCormick Place Advisory Board in his or her
20absence.
21    A "member of a minority group" shall mean a person who is a
22citizen or lawful permanent resident of the United States and
23who is any of the following:
24        (1) American Indian or Alaska Native (a person having
25    origins in any of the original peoples of North and South
26    America, including Central America, and who maintains

 

 

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1    tribal affiliation or community attachment).
2        (2) Asian (a person having origins in any of the
3    original peoples of the Far East, Southeast Asia, or the
4    Indian subcontinent, including, but not limited to,
5    Cambodia, China, India, Japan, Korea, Malaysia, Pakistan,
6    the Philippine Islands, Thailand, and Vietnam).
7        (3) Black or African American (a person having origins
8    in any of the black racial groups of Africa). Terms such as
9    "Haitian" or "Negro" can be used in addition to "Black or
10    African American".
11        (4) Hispanic or Latino (a person of Cuban, Mexican,
12    Puerto Rican, South or Central American, or other Spanish
13    culture or origin, regardless of race).
14        (5) Native Hawaiian or Other Pacific Islander (a person
15    having origins in any of the original peoples of Hawaii,
16    Guam, Samoa, or other Pacific Islands).
17    Members of the McCormick Place Advisory Board shall serve
182-year terms and until their successors are appointed, except
19members who serve as a result of their elected position whose
20terms shall continue as long as they hold their designated
21elected positions. Vacancies shall be filled by appointment for
22the unexpired term in the same manner as original appointments
23are made. The McCormick Place Advisory Board shall elect its
24own chairperson.
25    Members of the McCormick Place Advisory Board shall serve
26without compensation but, at the Authority's discretion, shall

 

 

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1be reimbursed for necessary expenses in connection with the
2performance of their duties.
3    The McCormick Place Advisory Board shall meet quarterly, or
4as needed, shall produce any reports it deems necessary, and
5shall:
6        (1) Work with the Authority on ways to improve the area
7    physically and economically;
8        (2) Work with the Authority regarding potential means
9    for providing increased economic opportunities to
10    minorities and women produced indirectly or directly from
11    the construction and operation of the Expansion Project;
12        (3) Work with the Authority to minimize any potential
13    impact on the area surrounding the McCormick Place
14    Expansion Project, including any impact on minority-owned
15    or women-owned businesses, resulting from the construction
16    and operation of the Expansion Project;
17        (4) Work with the Authority to find candidates for
18    building trades apprenticeships, for employment in the
19    hospitality industry, and to identify job training
20    programs;
21        (5) Work with the Authority to implement the provisions
22    of subsections (a) through (e) of this Section in the
23    construction of the Expansion Project, including the
24    Authority's goal of awarding not less than 25% and 5% of
25    the annual dollar value of contracts to minority-owned and
26    women-owned businesses, the outreach program for

 

 

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1    minorities and women, and the mentor/protege program for
2    providing assistance to minority-owned and women-owned
3    businesses.
4    (g) The Authority shall comply with subsection (e) of
5Section 5-42 of the Olympic Games and Paralympic Games (2016)
6Law. For purposes of this Section, the term "games" has the
7meaning set forth in the Olympic Games and Paralympic Games
8(2016) Law.
9    (h) In addition to the requirements specified in
10subsections (a) through (e) of this Section, the Authority may
11implement programs to encourage participation on its contracts
12let for competitive bid by businesses owned by lesbian, gay,
13bisexual, or transgender persons, businesses owned by persons
14with disabilities, and veteran-owned businesses.
15(Source: P.A. 100-391, eff. 8-25-17.)
 
16    (70 ILCS 210/24)  (from Ch. 85, par. 1244)
17    Sec. 24. All contracts for the sale of property of the
18value of more than $10,000 or for any concession in or lease of
19property of the Authority for a term of more than one year
20shall be awarded to the highest responsible bidder, after
21advertising for bids, except as may be otherwise authorized by
22this Act. All construction contracts, when the cost will exceed
23$100,000 $30,000, and contracts for supplies, materials,
24equipment and services, when the cost thereof will exceed
25$100,000 $10,000, shall be let to the lowest responsible

 

 

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1bidder, after advertising for bids, excepting (1) when repair
2parts, accessories, equipment or services are required for
3equipment or services previously furnished or contracted for,
4(2) professional services contracted for in accordance with
5Section 25.1 of this Act, (3) when services such as water,
6light, heat, power, telephone (other than long-distance
7service) or telegraph are required, (4) when contracts for the
8use, purchase, delivery, movement, or installation of data
9processing equipment, software, or services and
10telecommunications equipment, software, and services are
11required, and (5) when the immediate delivery of supplies,
12materials, equipment, or services is required and (i) the chief
13executive officer determines that an emergency situation
14exists; (ii) the contract accepted is based on the lowest
15responsible bid after the Authority has made a diligent effort
16to solicit multiple bids by telephone, facsimile, or other
17efficient means; and (iii) the chief executive officer submits
18a report at the next regular Board meeting, to be ratified by
19the Board and entered into the official record, stating the
20chief executive officer's reason for declaring an emergency
21situation, the names of the other parties solicited and their
22bids, and a copy of the contract awarded.
23    All construction contracts involving less than $100,000
24$30,000 and all other contracts involving less than $100,000
25$10,000 shall be let by competitive bidding whenever possible,
26and in any event in a manner calculated to insure the best

 

 

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1interests of the public.
2    Each bidder shall disclose in his bid the name of each
3individual having a beneficial interest, directly or
4indirectly, of more than 7 1/2% in such bidding entity and, if
5such bidding entity is a corporation, the names of each of its
6officers and directors. The bidder shall notify the Board of
7any changes in its ownership or its officers or directors at
8the time such changes occur if the change occurs during the
9pendency of a proposal or a contract.
10    In determining the responsibility of any bidder, the Board
11may take into account past record of dealings with the bidder,
12experience, adequacy of equipment, ability to complete
13performance within the time set, and other factors besides
14financial responsibility, but in no case shall any such
15contracts be awarded to any other than the highest bidder (in
16case of sale or concession or lease) or the lowest bidder (in
17case of purchase or expenditure) unless authorized or approved
18by a vote of at least three-fourths of the members of the
19Board, and unless such action is accompanied by a statement in
20writing setting forth the reasons for not awarding the contract
21to the highest or lowest bidder, as the case may be, which
22statement shall be kept on file in the principal office of the
23Authority and open to public inspection.
24    From the group of responsible bidders the lowest bidder
25shall be selected in the following manner: to all bids for
26sales the gross receipts of which are not taxable under the

 

 

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1"Retailers' Occupation Tax Act", approved June 28, 1933, as
2amended, there shall be added an amount equal to the tax which
3would be payable under said Act, if applicable, and the lowest
4in amount of said adjusted bids and bids for sales the gross
5receipts of which are taxable under said Act shall be
6considered the lowest bid; provided, that, if said lowest bid
7relates to a sale not taxable under said Act, any contract
8entered into thereon shall be in the amount of the original bid
9not adjusted as aforesaid.
10    Contracts shall not be split into parts involving
11expenditures of less than $100,000 $10,000 (or $30,000 in the
12case of construction contracts) for the purposes of avoiding
13the provisions of this Section, and all such split contracts
14shall be void. If any collusion occurs among bidders or
15prospective bidders in restraint of freedom of competition, by
16agreement to bid a fixed amount or to refrain from bidding, or
17otherwise, the bids of such bidders shall be void. Each bidder
18shall accompany his bid with a sworn statement that he has not
19been a party to any such agreement.
20    The Board shall have the right to reject all bids and to
21readvertise for bids. If after any such readvertisement no
22responsible and satisfactory bid, within the terms of the
23advertisement, shall be received, the Board may award such
24contract without competitive bidding, provided that it shall
25not be less advantageous to the Authority than any valid bid
26received pursuant to advertisement.

 

 

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1    The Board shall adopt rules and regulations of general
2application within 90 days of the effective date of this
3amendatory Act of 1985 to carry into effect the provisions of
4this Section.
5    This Section does not apply to any contract entered into by
6the Authority under the Governmental Joint Purchasing Act if
7the chief executive officer approves and executes the contract
8and submits a report at the next regular Board meeting, to be
9ratified by the Board and entered into the official record,
10stating the terms and conditions of the contract.
11(Source: P.A. 91-422, eff. 1-1-00.)
 
12    (70 ILCS 210/25.1)  (from Ch. 85, par. 1245.1)
13    Sec. 25.1. (a) This Section applies to agreements described
14in Section 5(h) and contracts described in Section 5(j).
15    (b) When the Authority proposes to enter into a contract or
16agreement under this Section, the Authority shall give public
17notice soliciting proposals for the contract or agreement by
18publication at least twice in one or more daily newspapers in
19general circulation in the metropolitan area. The second notice
20shall be published not less than 10 days before the date on
21which the Authority expects to select the contractor. The
22notice shall include a general description of the nature of the
23contract or agreement which the Authority is seeking and the
24procedure by which a person or firm interested in the contract
25or agreement may make its proposal to the Authority for

 

 

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1consideration for the contract or agreement.
2    A request for proposals must be extended to a sufficient
3number of prospective providers of the required services or
4prospective bidders to assure that public interest in
5competition is adequately served.
6    The provisions of this subsection (b) do not apply if:
7        (1) the Authority concludes that there is a single
8    source of the expertise or knowledge required or that one
9    person can clearly perform the required tasks more
10    satisfactorily because of the person's prior work;
11    however, this exemption shall be narrowly construed and
12    applies only if a written report that details the reasons
13    for the exemption is entered into the minutes of the
14    Authority and the Chairman has authorized in writing
15    contract negotiations with the single source; or
16        (2) the service is to be provided by or the agreement
17    is with a State agency, a federal agency, a political
18    subdivision of the State, or a corporation organized under
19    the General Not For Profit Corporation Act of 1986; or
20        (3) within 60 days of the effective date of this
21    amendatory Act of 1985, the Authority enters into a written
22    contract for professional services of the same kind with
23    any person providing such professional services as of such
24    effective date.
25    A request for proposals must contain a description of the
26work to be performed under the contract and the terms under

 

 

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1which the work is to be performed or a description of the terms
2of the agreement with respect to the use or occupancy of the
3grounds, buildings, or facilities. A request for proposals must
4contain that information necessary for a prospective
5contractor or bidder to submit a response or contain references
6to any information that cannot reasonably be included with the
7request. The request for proposals must provide a description
8of the factors that will be considered by the Authority when it
9evaluates the proposals received.
10    Nothing in this subsection limits the power of the
11Authority to use additional means that it may consider
12appropriate to notify prospective contractors or bidders that
13it proposes to enter into a contract or agreement.
14    (c) After the responses are submitted, the Authority shall
15evaluate them. Each proposal received must be evaluated using
16the same factors as those set out in the request for proposals.
17    Any person that submits a response to a request for
18proposals under this Section shall disclose in the response the
19name of each individual having a beneficial interest directly
20or indirectly of more than 7 1/2% in such person and, if such
21person is a corporation, the names of each of its officers and
22directors. The person shall notify the Board of any changes in
23its ownership or its officers or directors at the time such
24changes occur if the change occurs during the pendency of a
25proposal or a contract.
26    (d) All contracts and agreements under this Section,

 

 

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1whether or not exempted hereunder, shall be authorized and
2approved by the Board and shall be set forth in a writing
3executed by the contractor and the Authority. No payment shall
4be made under this Section until a written contract or
5agreement shall be so authorized, approved and executed,
6provided that payments for professional services may be made
7without a written contract to persons providing such services
8to the Authority as of the effective date of this amendatory
9Act of 1985 for sixty days from such date.
10    (e) A copy of each contract or agreement (whether or not
11exempted hereunder) and the response, if any, to the request
12for proposals upon which the contract was awarded must be filed
13with the Secretary of the Authority and is required to be open
14for public inspection. The request for proposals and the name
15and address of each person who submitted a response to it must
16also accompany the filed copies.
17(Source: P.A. 96-898, eff. 5-27-10.)
 
18    (70 ILCS 210/25.4)
19    Sec. 25.4. Contracts for professional services.
20    (a) When the Authority proposes to enter into a contract or
21agreement for professional services, other than the marketing
22agreement required in Section 5.6, the Authority shall use a
23request for proposal process in accordance with the Illinois
24Procurement Code.
25    (b) Any person that submits a response to a request for

 

 

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1proposals under this Section shall disclose in the response the
2name of each individual having a beneficial interest directly
3or indirectly of more than 7 1/2% in such person and, if such
4person is a corporation, the names of each of its officers and
5directors. The person shall notify the Board of any changes in
6its ownership or its officers or directors at the time such
7changes occur if the change occurs during the pendency of a
8proposal or a contract.
9    (c) All contracts and agreements under this Section shall
10be authorized and approved by the Board and shall be set forth
11in a writing executed by the contractor and the Authority. No
12payment shall be made under this Section until a written
13contract or agreement shall be so authorized, approved, and
14executed. A copy of each contract or agreement (whether or not
15exempted under this Section) and the response, if any, to the
16request for proposals upon which the contract was awarded must
17be filed with the Secretary of the Authority and is required to
18be open for public inspection.
19    (d) This Section applies to (i) contracts in excess of
20$100,000 $25,000 for professional services provided to the
21Authority, including the services of accountants, architects,
22attorneys, engineers, physicians, superintendents of
23construction, financial advisors, bond trustees, and other
24similar professionals possessing a high degree of skill and
25(ii) contracts or bond purchase agreements in excess of $10,000
26with underwriters or investment bankers with respect to sale of

 

 

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1the Authority's bonds under this Act. This Section shall not
2apply to contracts for professional services to be provided by,
3or the agreement is with, a State agency, federal agency, or
4unit of local government.
5(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10.)
 
6    Section 70. The Fair and Exposition Authority
7Reconstruction Act is amended by changing Sections 2, 3, and 8
8as follows:
 
9    (70 ILCS 215/2)  (from Ch. 85, par. 1250.2)
10    Sec. 2. As used in this Act:
11    "Authority" means the Metropolitan Public Pier and
12Exposition Authority created by the Metropolitan Public Pier
13and Exposition Authority Act.
14    "Board" means the governing and administrative body of the
15Metropolitan Public Pier and Exposition Authority.
16(Source: P.A. 87-895.)
 
17    (70 ILCS 215/3)  (from Ch. 85, par. 1250.3)
18    Sec. 3. The Metropolitan Public Pier and Exposition
19Authority is authorized to borrow money and issue bonds in a
20total amount not to exceed $40,000,000 for the purpose of
21reconstructing the convention hall and exposition building
22known as McCormick Place. Such bonds shall be payable solely
23from funds received by the Authority from appropriations, if

 

 

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1any, to be made to said Authority from time to time by future
2General Assemblies of the State of Illinois.
3(Source: P.A. 94-91, eff. 7-1-05.)
 
4    (70 ILCS 215/8)  (from Ch. 85, par. 1250.8)
5    Sec. 8. Appropriations may be made from time to time by the
6General Assembly to the Metropolitan Public Pier and Exposition
7Authority for the payment of principal and interest of bonds of
8the Authority issued under the provisions of this Act and for
9any other lawful purpose of the Authority. Any and all of the
10funds so received shall be kept separate and apart from any and
11all other funds of the Authority. After there has been paid
12into the Metropolitan Fair and Exposition Authority
13Reconstruction Fund in the State Treasury sufficient money,
14pursuant to this Section and Sections 2 and 29 of the Cigarette
15Tax Act, to retire all bonds payable from that Fund, the taxes
16derived from Section 28 of the Illinois Horse Racing Act of
171975 which were required to be paid into that Fund pursuant to
18that Act shall thereafter be paid into the Metropolitan
19Exposition, Auditorium and Office Building Fund in the State
20Treasury.
21(Source: P.A. 94-91, eff. 7-1-05.)
 
22    Section 75. The Joliet Arsenal Development Authority Act is
23amended by changing Section 40 as follows:
 

 

 

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1    (70 ILCS 508/40)
2    Sec. 40. Acquisition.
3    (a) The Authority may, but need not, acquire title to any
4project with respect to which it exercises its authority.
5    (b) The Authority shall have power to acquire by purchase,
6lease, gift, or otherwise any property or rights therein from
7any person, the State of Illinois, any municipal corporation,
8any local unit of government, the government of the United
9States, any agency or instrumentality of the United States, any
10body politic, or any county useful for its purposes, whether
11improved for the purposes of any prospective project or
12unimproved. The Authority may also accept any donation of funds
13for its purposes from any of those sources.
14    (c) The Authority shall have power to develop, construct,
15and improve, either under its own direction or through
16collaboration with any approved applicant, or to acquire
17through purchase or otherwise any project, using for that
18purpose the proceeds derived from its sale of revenue bonds,
19notes, or other evidences of indebtedness or governmental loans
20or grants, and to hold title in the name of the Authority to
21those projects.
22    (d) The Authority shall have the power to enter into
23intergovernmental agreements with the State of Illinois, the
24county of Will, the Illinois Finance Authority, the
25Metropolitan Public Pier and Exposition Authority, the United
26States government, any agency or instrumentality of the United

 

 

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1States, any unit of local government located within the
2territory of the Authority, or any other unit of government to
3the extent allowed by Article VII, Section 10 of the Illinois
4Constitution and the Intergovernmental Cooperation Act.
5    (e) The Authority shall have the power to share employees
6with other units of government, including agencies of the
7United States, agencies of the State of Illinois, and agencies
8or personnel of any unit of local government.
9    (f) Subject to subsection (i) of Section 35 of this Act,
10the Authority shall have the power to exercise powers and issue
11revenue bonds as if it were a municipality so authorized in
12Divisions 12.1, 74, 74.1, 74.3, and 74.5 of Article 11 of the
13Illinois Municipal Code.
14    (g) All property owned by the Joliet Arsenal Development
15Authority is exempt from property taxes. Any property owned by
16the Joliet Arsenal Development Authority and leased to an
17entity that is not exempt shall remain exempt. The leasehold
18interest of the lessee shall be assessed under Section 9-195 of
19the Property Tax Code.
20(Source: P.A. 95-331, eff. 8-21-07.)
 
21    Section 80. The Southwestern Illinois Development
22Authority Act is amended by changing Section 8 as follows:
 
23    (70 ILCS 520/8)  (from Ch. 85, par. 6158)
24    Sec. 8. (a) The Authority may, but need not, acquire title

 

 

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1to any project with respect to which it exercises its
2authority.
3    (b) The Authority shall have power to acquire by purchase,
4lease, gift or otherwise any property or rights therein from
5any person or persons, the State of Illinois, any municipal
6corporation, any local unit of government, the government of
7the United States and any agency or instrumentality of the
8United States, any body politic or any county useful for its
9purposes, whether improved for the purposes of any prospective
10project or unimproved. The Authority may also accept any
11donation of funds for its purposes from any such source. The
12Authority may acquire any real property, or rights therein,
13upon condemnation. The acquisition by eminent domain of such
14real property or any interest therein by the Authority shall be
15in the manner provided by the Eminent Domain Act, including
16Article 20 thereof (quick-take power).
17    The Authority shall not exercise any quick-take eminent
18domain powers granted by State law within the corporate limits
19of a municipality unless the governing authority of the
20municipality authorizes the Authority to do so. The Authority
21shall not exercise any quick-take eminent domain powers granted
22by State law within the unincorporated areas of a county unless
23the county board authorizes the Authority to do so.
24    (c) The Authority shall have power to develop, construct
25and improve, either under its own direction or through
26collaboration with any approved applicant, or to acquire

 

 

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1through purchase or otherwise any project, using for such
2purpose the proceeds derived from its sale of revenue bonds,
3notes or other evidences of indebtedness or governmental loans
4or grants and to hold title in the name of the Authority to
5such projects.
6    (d) The Authority shall have the power to enter into
7intergovernmental agreements with the State of Illinois, the
8counties of Madison or St. Clair, the Southwest Regional Port
9District, the Illinois Finance Authority, the Illinois Housing
10Development Authority, the Metropolitan Public Pier and
11Exposition Authority, the United States government and any
12agency or instrumentality of the United States, the city of
13East St. Louis, any unit of local government located within the
14territory of the Authority or any other unit of government to
15the extent allowed by Article VII, Section 10 of the Illinois
16Constitution and the Intergovernmental Cooperation Act.
17    (e) The Authority shall have the power to share employees
18with other units of government, including agencies of the
19United States, agencies of the State of Illinois and agencies
20or personnel of any unit of local government.
21    (f) The Authority shall have the power to exercise powers
22and issue bonds as if it were a municipality so authorized in
23Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the
24Illinois Municipal Code.
25(Source: P.A. 93-205, eff. 1-1-04; 94-1055, eff. 1-1-07.)
 

 

 

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1    Section 85. The Tri-County River Valley Development
2Authority Law is amended by changing Section 2008 as follows:
 
3    (70 ILCS 525/2008)  (from Ch. 85, par. 7508)
4    Sec. 2008. Acquisition.
5    (a) The Authority may, but need not, acquire title to any
6project with respect to which it exercises its authority.
7    (b) The Authority shall have power to acquire by purchase,
8lease, gift or otherwise any property or rights therein from
9any person or persons, the State of Illinois, any municipal
10corporation, any local unit of government, the government of
11the United States and any agency or instrumentality of the
12United States, any body politic or any county useful for its
13purposes, whether improved for the purposes of any prospective
14project or unimproved. The Authority may also accept any
15donation of funds for its purposes from any such source.
16    (c) The Authority shall have power to develop, construct
17and improve, either under its own direction or through
18collaboration with any approved applicant, or to acquire
19through purchase or otherwise any project, using for such
20purpose the proceeds derived from its sale of revenue bonds,
21notes or other evidences of indebtedness or governmental loans
22or grants and to hold title in the name of the Authority to
23such projects.
24    (d) The Authority shall have the power to enter into
25intergovernmental agreements with the State of Illinois, the

 

 

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1counties of Peoria, Tazewell or Woodford, the Illinois Finance
2Authority, the Illinois Housing Development Authority, the
3Metropolitan Public Pier and Exposition Authority, the United
4States government and any agency or instrumentality of the
5United States, any unit of local government located within the
6territory of the Authority or any other unit of government to
7the extent allowed by Article VII, Section 10 of the Illinois
8Constitution and the Intergovernmental Cooperation Act.
9    (e) The Authority shall have the power to share employees
10with other units of government, including agencies of the
11United States, agencies of the State of Illinois and agencies
12or personnel of any unit of local government.
13    (f) The Authority shall have the power to exercise powers
14and issue bonds as if it were a municipality so authorized in
15Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the
16Illinois Municipal Code.
17(Source: P.A. 93-205, eff. 1-1-04.)
 
18    Section 90. The Upper Illinois River Valley Development
19Authority Act is amended by changing Section 8 as follows:
 
20    (70 ILCS 530/8)  (from Ch. 85, par. 7158)
21    Sec. 8. Acquisition.
22    (a) The Authority may, but need not, acquire title to any
23project with respect to which it exercises its authority.
24    (b) The Authority shall have power to acquire by purchase,

 

 

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1lease, gift or otherwise any property or rights therein from
2any person or persons, the State of Illinois, any municipal
3corporation, any local unit of government, the government of
4the United States and any agency or instrumentality of the
5United States, any body politic or any county useful for its
6purposes, whether improved for the purposes of any prospective
7project or unimproved. The Authority may also accept any
8donation of funds for its purposes from any such source.
9    (c) The Authority shall have power to develop, construct
10and improve, either under its own direction or through
11collaboration with any approved applicant, or to acquire
12through purchase or otherwise any project, using for such
13purpose the proceeds derived from its sale of revenue bonds,
14notes or other evidences of indebtedness or governmental loans
15or grants and to hold title in the name of the Authority to
16such projects.
17    (d) The Authority shall have the power to enter into
18intergovernmental agreements with the State of Illinois, the
19counties of Grundy, LaSalle, Bureau, Putnam or Marshall, the
20Illinois Finance Authority, the Illinois Housing Development
21Authority, the Metropolitan Public Pier and Exposition
22Authority, the United States government and any agency or
23instrumentality of the United States, any unit of local
24government located within the territory of the Authority or any
25other unit of government to the extent allowed by Article VII,
26Section 10 of the Illinois Constitution and the

 

 

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1Intergovernmental Cooperation Act.
2    (e) The Authority shall have the power to share employees
3with other units of government, including agencies of the
4United States, agencies of the State of Illinois and agencies
5or personnel of any unit of local government.
6    (f) The Authority shall have the power to exercise powers
7and issue bonds as if it were a municipality so authorized in
8Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the
9Illinois Municipal Code.
10(Source: P.A. 93-205, eff. 1-1-04.)
 
11    Section 95. The Will-Kankakee Regional Development
12Authority Law is amended by changing Section 8 as follows:
 
13    (70 ILCS 535/8)  (from Ch. 85, par. 7458)
14    Sec. 8. Acquisition.
15    (a) The Authority may, but need not, acquire title to any
16project with respect to which it exercises its authority.
17    (b) The Authority shall have power to acquire by purchase,
18lease, gift or otherwise any property or rights therein from
19any person or persons, the State of Illinois, any municipal
20corporation, any local unit of government, the government of
21the United States and any agency or instrumentality of the
22United States, any body politic or any county useful for its
23purposes, whether improved for the purposes of any prospective
24project or unimproved. The Authority may also accept any

 

 

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1donation of funds for its purposes from any such source.
2    (c) The Authority shall have power to develop, construct
3and improve, either under its own direction or through
4collaboration with any approved applicant, or to acquire
5through purchase or otherwise any project, using for such
6purpose the proceeds derived from its sale of revenue bonds,
7notes or other evidences of indebtedness or governmental loans
8or grants and to hold title in the name of the Authority to
9such projects.
10    (d) The Authority shall have the power to enter into
11intergovernmental agreements with the State of Illinois, the
12counties of Will and Kankakee, the Illinois Finance Authority,
13the Metropolitan Public Pier and Exposition Authority, the
14United States government and any agency or instrumentality of
15the United States, any unit of local government located within
16the territory of the Authority or any other unit of government
17to the extent allowed by Article VII, Section 10 of the
18Illinois Constitution and the Intergovernmental Cooperation
19Act.
20    (e) The Authority shall have the power to share employees
21with other units of government, including agencies of the
22United States, agencies of the State of Illinois and agencies
23or personnel of any unit of local government.
24    (f) The Authority shall have the power to exercise powers
25and issue bonds as if it were a municipality so authorized in
26Divisions 12.1, 74, 74.1, 74.3 and 74.5 of Article 11 of the

 

 

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1Illinois Municipal Code.
2(Source: P.A. 93-205, eff. 1-1-04.)
 
3    Section 100. The Park District Exposition Authority Lease
4Act is amended by changing Sections 1 and 2 as follows:
 
5    (70 ILCS 1560/1)  (from Ch. 105, par. 327v6)
6    Sec. 1. The Commissioners of any park district located in
7whole or in part in any city having a population of 500,000 or
8more are hereby authorized and empowered to lease to a
9Metropolitan Public Pier and Exposition Authority, for a term
10not exceeding 40 years, any parcel or parcels of land, not
11exceeding 25% of the total park area of the park district, to
12be maintained and operated by the Metropolitan Public Pier and
13Exposition Authority for its lawful corporate purposes,
14including the construction, operation and maintenance of
15auditoriums or exposition buildings. The park district shall
16not thereby divest itself of ownership of the land demised or
17of its power to regulate the land. The Commissioners of the
18Chicago Park District shall not lease any park property under
19the provisions of this Act except property located in Burnham
20Park and shall not so lease more than 180 acres. The lease
21shall set out the terms and conditions, consistent with the
22statutory powers and duties of the lessor and lessee, upon
23which the land so demised may be used by the Authority, and may
24provide for its renegotiation and renewal for terms not to

 

 

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1exceed 40 years. Neither the lease nor any renewal thereof
2shall be finally terminated while there is outstanding against
3the Authority any unfunded bonded debt.
4(Source: P.A. 87-895.)
 
5    (70 ILCS 1560/2)  (from Ch. 105, par. 327v7)
6    Sec. 2. Upon the final termination of the original lease or
7of any renewal thereof, and subject to the provisions of
8Section 1 of this Act, the Authority, at the election of the
9park district, shall cause to be removed from the demised
10premises the improvements constructed or installed thereon by
11it, and shall cause the demised premises to be returned, as
12nearly as practicably possible, to their condition at the
13inception of the original lease. If, at such time, the park
14district elects to preserve the improvements, it is hereby
15authorized to maintain and operate the improvements for the
16same purposes as the Metropolitan Public Pier and Exposition
17Authority may be authorized to maintain and operate the
18improvements at that time.
19(Source: P.A. 87-895.)
 
20    Section 105. The Illinois Sports Facilities Authority Act
21is amended by changing Section 19 as follows:
 
22    (70 ILCS 3205/19)  (from Ch. 85, par. 6019)
23    Sec. 19. Tax. The Authority may impose an occupation tax

 

 

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1upon all persons engaged in the City of Chicago in the business
2of renting, leasing or letting rooms in a hotel, as defined in
3The Hotel Operators' Occupation Tax Act, at a rate not to
4exceed 2% of the gross rental receipts from the renting,
5leasing or letting of hotel rooms located within the City of
6Chicago, excluding, however, from gross rental receipts, the
7proceeds of such renting, leasing or letting to permanent
8residents of that hotel and proceeds from the tax imposed under
9subsection (c) of Section 13 of the Metropolitan Public Pier
10and Exposition Authority Act.
11    The tax imposed by the Authority pursuant to this Section
12and all civil penalties that may be assessed as an incident
13thereof shall be collected and enforced by the State Department
14of Revenue. The certificate of registration which is issued by
15the Department to a lessor under The Hotel Operators'
16Occupation Tax Act shall permit such registrant to engage in a
17business which is taxable under any ordinance or resolution
18enacted pursuant to this Section without registering
19separately with the Department under such ordinance or
20resolution or under this Section. The Department shall have
21full power to administer and enforce this Section; to collect
22all taxes and penalties due hereunder; to dispose of taxes and
23penalties so collected in the manner provided in this Section,
24and to determine all rights to credit memoranda, arising on
25account of the erroneous payment of tax or penalty hereunder.
26In the administration of, and compliance with, this Section,

 

 

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1the Department and persons who are subject to this Section
2shall have the same rights, remedies, privileges, immunities,
3powers and duties, and be subject to the same conditions,
4restrictions, limitations, penalties and definitions of terms,
5and employ the same modes of procedure, as are prescribed in
6The Hotel Operators' Occupation Tax Act (except where that Act
7is inconsistent herewith), as the same is now or may hereafter
8be amended, as fully as if the provisions contained in The
9Hotel Operators' Occupation Tax Act were set forth herein.
10    Whenever the Department determines that a refund should be
11made under this Section to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the warrant to be drawn for the
14amount specified, and to the person named, in such notification
15from the Department. Such refund shall be paid by the State
16Treasurer out of the amounts held by the State Treasurer as
17trustee for the Authority.
18    Persons subject to any tax imposed pursuant to authority
19granted by this Section may reimburse themselves for their tax
20liability for such tax by separately stating such tax as an
21additional charge, which charge may be stated in combination,
22in a single amount, with State tax imposed under The Hotel
23Operators' Occupation Tax Act, the municipal tax imposed under
24Section 8-3-13 of the Illinois Municipal Code, and the tax
25imposed under Section 13 of the Metropolitan Public Pier and
26Exposition Authority Act.

 

 

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1    The Department shall forthwith pay over to the State
2Treasurer, ex-officio, as trustee for the Authority, all taxes
3and penalties collected hereunder for deposit in a trust fund
4outside the State Treasury. On or before the 25th day of each
5calendar month, the Department shall certify to the Comptroller
6the amount to be paid to or on behalf of the Authority from
7amounts collected hereunder by the Department, and deposited
8into such trust fund during the second preceding calendar
9month. The amount to be paid to or on behalf of the Authority
10shall be the amount (not including credit memoranda) collected
11hereunder during such second preceding calendar month by the
12Department, less an amount equal to the amount of refunds
13authorized during such second preceding calendar month by the
14Department on behalf of the Authority, and less 4% of such
15balance, which sum shall be retained by the State Treasurer to
16cover the costs incurred by the Department in administering and
17enforcing the provisions of this Section, as provided herein.
18Each such monthly certification by the Department shall also
19certify to the Comptroller the amount to be so retained by the
20State Treasurer for payment into the General Revenue Fund of
21the State Treasury.
22    Each monthly certification by the Department shall
23certify, of the amount paid to or on behalf of the Authority,
24(i) the portion to be paid to the Authority, (ii) the portion
25to be paid into the General Revenue Fund of the State Treasury
26on behalf of the Authority as repayment of amounts advanced to

 

 

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1the Authority pursuant to appropriation from the Illinois
2Sports Facilities Fund.
3    With respect to each State fiscal year, of the total amount
4to be paid to or on behalf of the Authority, the Department
5shall certify that payments shall first be made directly to the
6Authority in an amount equal to any difference between the
7annual amount certified by the Chairman of the Authority
8pursuant to Section 8.25-4 of the State Finance Act and the
9amount appropriated to the Authority from the Illinois Sports
10Facilities Fund. Next, the Department shall certify that
11payment shall be made into the General Revenue Fund of the
12State Treasury in an amount equal to the difference between (i)
13the lesser of (x) the amount appropriated from the Illinois
14Sports Facilities Fund to the Authority and (y) the annual
15amount certified by the Chairman of the Authority pursuant to
16Section 8.25-4 of the State Finance Act and (ii) $10,000,000.
17The Department shall certify that all additional amounts shall
18be paid to the Authority and used for its corporate purposes.
19    Within 10 days after receipt, by the Comptroller, of the
20Department's monthly certification of amounts to be paid to or
21on behalf of the Authority and amounts to be paid into the
22General Revenue Fund, the Comptroller shall cause the warrants
23to be drawn for the respective amounts in accordance with the
24directions contained in such certification.
25    Amounts collected by the Department and paid to the
26Authority pursuant to this Section shall be used for the

 

 

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1corporate purposes of the Authority. On June 15, 1992 and on
2each June 15 thereafter, the Authority shall repay to the State
3Treasurer all amounts paid to it under this Section and
4otherwise remaining available to the Authority after providing
5for (i) payment of principal and interest on, and other
6payments related to, its obligations issued or to be issued
7under Section 13 of the Act, including any deposits required to
8reserve funds created under any indenture or resolution
9authorizing issuance of the obligations and payments to
10providers of credit enhancement, (ii) payment of obligations
11under the provisions of any management agreement with respect
12to a facility or facilities owned by the Authority or of any
13assistance agreement with respect to any facility for which
14financial assistance is provided under this Act, and payment of
15other capital and operating expenses of the Authority,
16including any deposits required to reserve funds created for
17repair and replacement of capital assets and to meet the
18obligations of the Authority under any management agreement or
19assistance agreement. Amounts repaid by the Authority to the
20State Treasurer hereunder shall be treated as repayment of
21amounts deposited into the Illinois Sports Facilities Fund and
22credited to the Subsidy Account and used for the corporate
23purposes of the Authority. The State Treasurer shall deposit
24$5,000,000 of the amount received into the General Revenue
25Fund; thereafter, at the beginning of each fiscal year the
26State Treasurer shall certify to the State Comptroller for all

 

 

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1prior fiscal years the cumulative amount of any deficiencies in
2repayments to the City of Chicago of amounts in the Local
3Government Distributive Fund that would otherwise have been
4allocated to the City of Chicago under the State Revenue
5Sharing Act but instead were paid into the General Revenue Fund
6under Section 6 of the Hotel Operators' Occupation Tax Act and
7that have not been reimbursed, and the Comptroller shall,
8during the fiscal year at the beginning of which the
9certification was made, cause warrants to be drawn from the
10amount received for the repayment of that cumulative amount to
11the City of Chicago until that cumulative amount has been fully
12reimbursed; thereafter, the State Treasurer shall deposit the
13balance of the amount received into the trust fund established
14outside the State Treasury under subsection (g) of Section 13
15of the Metropolitan Public Pier and Exposition Authority Act.
16    Nothing in this Section shall be construed to authorize the
17Authority to impose a tax upon the privilege of engaging in any
18business which under the constitution of the United States may
19not be made the subject of taxation by this State.
20    An ordinance or resolution imposing or discontinuing a tax
21hereunder or effecting a change in the rate thereof shall be
22effective on the first day of the second calendar month next
23following the month in which the ordinance or resolution is
24passed.
25    If the Authority levies a tax authorized by this Section it
26shall transmit to the Department of Revenue not later than 5

 

 

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1days after the adoption of the ordinance or resolution a
2certified copy of the ordinance or resolution imposing such tax
3whereupon the Department of Revenue shall proceed to administer
4and enforce this Section on behalf of the Authority. Upon a
5change in rate of a tax levied hereunder, or upon the
6discontinuance of the tax, the Authority shall not later than 5
7days after the effective date of the ordinance or resolution
8discontinuing the tax or effecting a change in rate transmit to
9the Department of Revenue a certified copy of the ordinance or
10resolution effecting such change or discontinuance.
11(Source: P.A. 91-935, eff. 6-1-01.)
 
12    Section 110. The Liquor Control Act of 1934 is amended by
13changing Section 6-15 as follows:
 
14    (235 ILCS 5/6-15)  (from Ch. 43, par. 130)
15    Sec. 6-15. No alcoholic liquors shall be sold or delivered
16in any building belonging to or under the control of the State
17or any political subdivision thereof except as provided in this
18Act. The corporate authorities of any city, village,
19incorporated town, township, or county may provide by
20ordinance, however, that alcoholic liquor may be sold or
21delivered in any specifically designated building belonging to
22or under the control of the municipality, township, or county,
23or in any building located on land under the control of the
24municipality, township, or county; provided that such township

 

 

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1or county complies with all applicable local ordinances in any
2incorporated area of the township or county. Alcoholic liquor
3may be delivered to and sold under the authority of a special
4use permit on any property owned by a conservation district
5organized under the Conservation District Act, provided that
6(i) the alcoholic liquor is sold only at an event authorized by
7the governing board of the conservation district, (ii) the
8issuance of the special use permit is authorized by the local
9liquor control commissioner of the territory in which the
10property is located, and (iii) the special use permit
11authorizes the sale of alcoholic liquor for one day or less.
12Alcoholic liquors may be delivered to and sold at any airport
13belonging to or under the control of a municipality of more
14than 25,000 inhabitants, or in any building or on any golf
15course owned by a park district organized under the Park
16District Code, subject to the approval of the governing board
17of the district, or in any building or on any golf course owned
18by a forest preserve district organized under the Downstate
19Forest Preserve District Act, subject to the approval of the
20governing board of the district, or on the grounds within 500
21feet of any building owned by a forest preserve district
22organized under the Downstate Forest Preserve District Act
23during times when food is dispensed for consumption within 500
24feet of the building from which the food is dispensed, subject
25to the approval of the governing board of the district, or in a
26building owned by a Local Mass Transit District organized under

 

 

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1the Local Mass Transit District Act, subject to the approval of
2the governing Board of the District, or in Bicentennial Park,
3or on the premises of the City of Mendota Lake Park located
4adjacent to Route 51 in Mendota, Illinois, or on the premises
5of Camden Park in Milan, Illinois, or in the community center
6owned by the City of Loves Park that is located at 1000 River
7Park Drive in Loves Park, Illinois, or, in connection with the
8operation of an established food serving facility during times
9when food is dispensed for consumption on the premises, and at
10the following aquarium and museums located in public parks: Art
11Institute of Chicago, Chicago Academy of Sciences, Chicago
12Historical Society, Field Museum of Natural History, Museum of
13Science and Industry, DuSable Museum of African American
14History, John G. Shedd Aquarium and Adler Planetarium, or at
15Lakeview Museum of Arts and Sciences in Peoria, or in
16connection with the operation of the facilities of the Chicago
17Zoological Society or the Chicago Horticultural Society on land
18owned by the Forest Preserve District of Cook County, or on any
19land used for a golf course or for recreational purposes owned
20by the Forest Preserve District of Cook County, subject to the
21control of the Forest Preserve District Board of Commissioners
22and applicable local law, provided that dram shop liability
23insurance is provided at maximum coverage limits so as to hold
24the District harmless from all financial loss, damage, and
25harm, or in any building located on land owned by the Chicago
26Park District if approved by the Park District Commissioners,

 

 

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1or on any land used for a golf course or for recreational
2purposes and owned by the Illinois International Port District
3if approved by the District's governing board, or at any
4airport, golf course, faculty center, or facility in which
5conference and convention type activities take place belonging
6to or under control of any State university or public community
7college district, provided that with respect to a facility for
8conference and convention type activities alcoholic liquors
9shall be limited to the use of the convention or conference
10participants or participants in cultural, political or
11educational activities held in such facilities, and provided
12further that the faculty or staff of the State university or a
13public community college district, or members of an
14organization of students, alumni, faculty or staff of the State
15university or a public community college district are active
16participants in the conference or convention, or in Memorial
17Stadium on the campus of the University of Illinois at
18Urbana-Champaign during games in which the Chicago Bears
19professional football team is playing in that stadium during
20the renovation of Soldier Field, not more than one and a half
21hours before the start of the game and not after the end of the
22third quarter of the game, or in the Pavilion Facility on the
23campus of the University of Illinois at Chicago during games in
24which the Chicago Storm professional soccer team is playing in
25that facility, not more than one and a half hours before the
26start of the game and not after the end of the third quarter of

 

 

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1the game, or in the Pavilion Facility on the campus of the
2University of Illinois at Chicago during games in which the
3WNBA professional women's basketball team is playing in that
4facility, not more than one and a half hours before the start
5of the game and not after the 10-minute mark of the second half
6of the game, or by a catering establishment which has rented
7facilities from a board of trustees of a public community
8college district, or in a restaurant that is operated by a
9commercial tenant in the North Campus Parking Deck building
10that (1) is located at 1201 West University Avenue, Urbana,
11Illinois and (2) is owned by the Board of Trustees of the
12University of Illinois, or, if approved by the District board,
13on land owned by the Metropolitan Sanitary District of Greater
14Chicago and leased to others for a term of at least 20 years.
15Nothing in this Section precludes the sale or delivery of
16alcoholic liquor in the form of original packaged goods in
17premises located at 500 S. Racine in Chicago belonging to the
18University of Illinois and used primarily as a grocery store by
19a commercial tenant during the term of a lease that predates
20the University's acquisition of the premises; but the
21University shall have no power or authority to renew, transfer,
22or extend the lease with terms allowing the sale of alcoholic
23liquor; and the sale of alcoholic liquor shall be subject to
24all local laws and regulations. After the acquisition by
25Winnebago County of the property located at 404 Elm Street in
26Rockford, a commercial tenant who sold alcoholic liquor at

 

 

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1retail on a portion of the property under a valid license at
2the time of the acquisition may continue to do so for so long
3as the tenant and the County may agree under existing or future
4leases, subject to all local laws and regulations regarding the
5sale of alcoholic liquor. Alcoholic liquors may be delivered to
6and sold at Memorial Hall, located at 211 North Main Street,
7Rockford, under conditions approved by Winnebago County and
8subject to all local laws and regulations regarding the sale of
9alcoholic liquor. Each facility shall provide dram shop
10liability in maximum insurance coverage limits so as to save
11harmless the State, municipality, State university, airport,
12golf course, faculty center, facility in which conference and
13convention type activities take place, park district, Forest
14Preserve District, public community college district,
15aquarium, museum, or sanitary district from all financial loss,
16damage or harm. Alcoholic liquors may be sold at retail in
17buildings of golf courses owned by municipalities or Illinois
18State University in connection with the operation of an
19established food serving facility during times when food is
20dispensed for consumption upon the premises. Alcoholic liquors
21may be delivered to and sold at retail in any building owned by
22a fire protection district organized under the Fire Protection
23District Act, provided that such delivery and sale is approved
24by the board of trustees of the district, and provided further
25that such delivery and sale is limited to fundraising events
26and to a maximum of 6 events per year. However, the limitation

 

 

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1to fundraising events and to a maximum of 6 events per year
2does not apply to the delivery, sale, or manufacture of
3alcoholic liquors at the building located at 59 Main Street in
4Oswego, Illinois, owned by the Oswego Fire Protection District
5if the alcoholic liquor is sold or dispensed as approved by the
6Oswego Fire Protection District and the property is no longer
7being utilized for fire protection purposes.
8    Alcoholic liquors may be served or sold in buildings under
9the control of the Board of Trustees of the University of
10Illinois for events that the Board may determine are public
11events and not related student activities. The Board of
12Trustees shall issue a written policy within 6 months of August
1315, 2008 (the effective date of Public Act 95-847) concerning
14the types of events that would be eligible for an exemption.
15Thereafter, the Board of Trustees may issue revised, updated,
16new, or amended policies as it deems necessary and appropriate.
17In preparing its written policy, the Board of Trustees shall,
18among other factors it considers relevant and important, give
19consideration to the following: (i) whether the event is a
20student activity or student related activity; (ii) whether the
21physical setting of the event is conducive to control of liquor
22sales and distribution; (iii) the ability of the event operator
23to ensure that the sale or serving of alcoholic liquors and the
24demeanor of the participants are in accordance with State law
25and University policies; (iv) regarding the anticipated
26attendees at the event, the relative proportion of individuals

 

 

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1under the age of 21 to individuals age 21 or older; (v) the
2ability of the venue operator to prevent the sale or
3distribution of alcoholic liquors to individuals under the age
4of 21; (vi) whether the event prohibits participants from
5removing alcoholic beverages from the venue; and (vii) whether
6the event prohibits participants from providing their own
7alcoholic liquors to the venue. In addition, any policy
8submitted by the Board of Trustees to the Illinois Liquor
9Control Commission must require that any event at which
10alcoholic liquors are served or sold in buildings under the
11control of the Board of Trustees shall require the prior
12written approval of the Office of the Chancellor for the
13University campus where the event is located. The Board of
14Trustees shall submit its policy, and any subsequently revised,
15updated, new, or amended policies, to the Illinois Liquor
16Control Commission, and any University event, or location for
17an event, exempted under such policies shall apply for a
18license under the applicable Sections of this Act.
19    Alcoholic liquors may be served or sold in buildings under
20the control of the Board of Trustees of Northern Illinois
21University for events that the Board may determine are public
22events and not student-related activities. The Board of
23Trustees shall issue a written policy within 6 months after
24June 28, 2011 (the effective date of Public Act 97-45)
25concerning the types of events that would be eligible for an
26exemption. Thereafter, the Board of Trustees may issue revised,

 

 

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1updated, new, or amended policies as it deems necessary and
2appropriate. In preparing its written policy, the Board of
3Trustees shall, in addition to other factors it considers
4relevant and important, give consideration to the following:
5(i) whether the event is a student activity or student-related
6activity; (ii) whether the physical setting of the event is
7conducive to control of liquor sales and distribution; (iii)
8the ability of the event operator to ensure that the sale or
9serving of alcoholic liquors and the demeanor of the
10participants are in accordance with State law and University
11policies; (iv) the anticipated attendees at the event and the
12relative proportion of individuals under the age of 21 to
13individuals age 21 or older; (v) the ability of the venue
14operator to prevent the sale or distribution of alcoholic
15liquors to individuals under the age of 21; (vi) whether the
16event prohibits participants from removing alcoholic beverages
17from the venue; and (vii) whether the event prohibits
18participants from providing their own alcoholic liquors to the
19venue.
20    Alcoholic liquors may be served or sold in buildings under
21the control of the Board of Trustees of Chicago State
22University for events that the Board may determine are public
23events and not student-related activities. The Board of
24Trustees shall issue a written policy within 6 months after
25August 2, 2013 (the effective date of Public Act 98-132)
26concerning the types of events that would be eligible for an

 

 

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1exemption. Thereafter, the Board of Trustees may issue revised,
2updated, new, or amended policies as it deems necessary and
3appropriate. In preparing its written policy, the Board of
4Trustees shall, in addition to other factors it considers
5relevant and important, give consideration to the following:
6(i) whether the event is a student activity or student-related
7activity; (ii) whether the physical setting of the event is
8conducive to control of liquor sales and distribution; (iii)
9the ability of the event operator to ensure that the sale or
10serving of alcoholic liquors and the demeanor of the
11participants are in accordance with State law and University
12policies; (iv) the anticipated attendees at the event and the
13relative proportion of individuals under the age of 21 to
14individuals age 21 or older; (v) the ability of the venue
15operator to prevent the sale or distribution of alcoholic
16liquors to individuals under the age of 21; (vi) whether the
17event prohibits participants from removing alcoholic beverages
18from the venue; and (vii) whether the event prohibits
19participants from providing their own alcoholic liquors to the
20venue.
21    Alcoholic liquors may be served or sold in buildings under
22the control of the Board of Trustees of Illinois State
23University for events that the Board may determine are public
24events and not student-related activities. The Board of
25Trustees shall issue a written policy within 6 months after
26March 1, 2013 (the effective date of Public Act 97-1166)

 

 

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1concerning the types of events that would be eligible for an
2exemption. Thereafter, the Board of Trustees may issue revised,
3updated, new, or amended policies as it deems necessary and
4appropriate. In preparing its written policy, the Board of
5Trustees shall, in addition to other factors it considers
6relevant and important, give consideration to the following:
7(i) whether the event is a student activity or student-related
8activity; (ii) whether the physical setting of the event is
9conducive to control of liquor sales and distribution; (iii)
10the ability of the event operator to ensure that the sale or
11serving of alcoholic liquors and the demeanor of the
12participants are in accordance with State law and University
13policies; (iv) the anticipated attendees at the event and the
14relative proportion of individuals under the age of 21 to
15individuals age 21 or older; (v) the ability of the venue
16operator to prevent the sale or distribution of alcoholic
17liquors to individuals under the age of 21; (vi) whether the
18event prohibits participants from removing alcoholic beverages
19from the venue; and (vii) whether the event prohibits
20participants from providing their own alcoholic liquors to the
21venue.
22    Alcoholic liquors may be served or sold in buildings under
23the control of the Board of Trustees of Southern Illinois
24University for events that the Board may determine are public
25events and not student-related activities. The Board of
26Trustees shall issue a written policy within 6 months after

 

 

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1August 12, 2016 (the effective date of Public Act 99-795)
2concerning the types of events that would be eligible for an
3exemption. Thereafter, the Board of Trustees may issue revised,
4updated, new, or amended policies as it deems necessary and
5appropriate. In preparing its written policy, the Board of
6Trustees shall, in addition to other factors it considers
7relevant and important, give consideration to the following:
8(i) whether the event is a student activity or student-related
9activity; (ii) whether the physical setting of the event is
10conducive to control of liquor sales and distribution; (iii)
11the ability of the event operator to ensure that the sale or
12serving of alcoholic liquors and the demeanor of the
13participants are in accordance with State law and University
14policies; (iv) the anticipated attendees at the event and the
15relative proportion of individuals under the age of 21 to
16individuals age 21 or older; (v) the ability of the venue
17operator to prevent the sale or distribution of alcoholic
18liquors to individuals under the age of 21; (vi) whether the
19event prohibits participants from removing alcoholic beverages
20from the venue; and (vii) whether the event prohibits
21participants from providing their own alcoholic liquors to the
22venue.
23    Alcoholic liquors may be served or sold in buildings under
24the control of the Board of Trustees of a public university for
25events that the Board of Trustees of that public university may
26determine are public events and not student-related

 

 

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1activities. If the Board of Trustees of a public university has
2not issued a written policy pursuant to an exemption under this
3Section on or before July 15, 2016 (the effective date of
4Public Act 99-550), then that Board of Trustees shall issue a
5written policy within 6 months after July 15, 2016 (the
6effective date of Public Act 99-550) concerning the types of
7events that would be eligible for an exemption. Thereafter, the
8Board of Trustees may issue revised, updated, new, or amended
9policies as it deems necessary and appropriate. In preparing
10its written policy, the Board of Trustees shall, in addition to
11other factors it considers relevant and important, give
12consideration to the following: (i) whether the event is a
13student activity or student-related activity; (ii) whether the
14physical setting of the event is conducive to control of liquor
15sales and distribution; (iii) the ability of the event operator
16to ensure that the sale or serving of alcoholic liquors and the
17demeanor of the participants are in accordance with State law
18and University policies; (iv) the anticipated attendees at the
19event and the relative proportion of individuals under the age
20of 21 to individuals age 21 or older; (v) the ability of the
21venue operator to prevent the sale or distribution of alcoholic
22liquors to individuals under the age of 21; (vi) whether the
23event prohibits participants from removing alcoholic beverages
24from the venue; and (vii) whether the event prohibits
25participants from providing their own alcoholic liquors to the
26venue. As used in this paragraph, "public university" means the

 

 

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1University of Illinois, Illinois State University, Chicago
2State University, Governors State University, Southern
3Illinois University, Northern Illinois University, Eastern
4Illinois University, Western Illinois University, and
5Northeastern Illinois University.
6    Alcoholic liquors may be served or sold in buildings under
7the control of the Board of Trustees of a community college
8district for events that the Board of Trustees of that
9community college district may determine are public events and
10not student-related activities. The Board of Trustees shall
11issue a written policy within 6 months after July 15, 2016 (the
12effective date of Public Act 99-550) concerning the types of
13events that would be eligible for an exemption. Thereafter, the
14Board of Trustees may issue revised, updated, new, or amended
15policies as it deems necessary and appropriate. In preparing
16its written policy, the Board of Trustees shall, in addition to
17other factors it considers relevant and important, give
18consideration to the following: (i) whether the event is a
19student activity or student-related activity; (ii) whether the
20physical setting of the event is conducive to control of liquor
21sales and distribution; (iii) the ability of the event operator
22to ensure that the sale or serving of alcoholic liquors and the
23demeanor of the participants are in accordance with State law
24and community college district policies; (iv) the anticipated
25attendees at the event and the relative proportion of
26individuals under the age of 21 to individuals age 21 or older;

 

 

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1(v) the ability of the venue operator to prevent the sale or
2distribution of alcoholic liquors to individuals under the age
3of 21; (vi) whether the event prohibits participants from
4removing alcoholic beverages from the venue; and (vii) whether
5the event prohibits participants from providing their own
6alcoholic liquors to the venue. This paragraph does not apply
7to any community college district authorized to sell or serve
8alcoholic liquor under any other provision of this Section.
9    Alcoholic liquor may be delivered to and sold at retail in
10the Dorchester Senior Business Center owned by the Village of
11Dolton if the alcoholic liquor is sold or dispensed only in
12connection with organized functions for which the planned
13attendance is 20 or more persons, and if the person or facility
14selling or dispensing the alcoholic liquor has provided dram
15shop liability insurance in maximum limits so as to hold
16harmless the Village of Dolton and the State from all financial
17loss, damage and harm.
18    Alcoholic liquors may be delivered to and sold at retail in
19any building used as an Illinois State Armory provided:
20        (i) the Adjutant General's written consent to the
21    issuance of a license to sell alcoholic liquor in such
22    building is filed with the Commission;
23        (ii) the alcoholic liquor is sold or dispensed only in
24    connection with organized functions held on special
25    occasions;
26        (iii) the organized function is one for which the

 

 

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1    planned attendance is 25 or more persons; and
2        (iv) the facility selling or dispensing the alcoholic
3    liquors has provided dram shop liability insurance in
4    maximum limits so as to save harmless the facility and the
5    State from all financial loss, damage or harm.
6    Alcoholic liquors may be delivered to and sold at retail in
7the Chicago Civic Center, provided that:
8        (i) the written consent of the Public Building
9    Commission which administers the Chicago Civic Center is
10    filed with the Commission;
11        (ii) the alcoholic liquor is sold or dispensed only in
12    connection with organized functions held on special
13    occasions;
14        (iii) the organized function is one for which the
15    planned attendance is 25 or more persons;
16        (iv) the facility selling or dispensing the alcoholic
17    liquors has provided dram shop liability insurance in
18    maximum limits so as to hold harmless the Civic Center, the
19    City of Chicago and the State from all financial loss,
20    damage or harm; and
21        (v) all applicable local ordinances are complied with.
22    Alcoholic liquors may be delivered or sold in any building
23belonging to or under the control of any city, village or
24incorporated town where more than 75% of the physical
25properties of the building is used for commercial or
26recreational purposes, and the building is located upon a pier

 

 

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1extending into or over the waters of a navigable lake or stream
2or on the shore of a navigable lake or stream. In accordance
3with a license issued under this Act, alcoholic liquor may be
4sold, served, or delivered in buildings and facilities under
5the control of the Department of Natural Resources during
6events or activities lasting no more than 7 continuous days
7upon the written approval of the Director of Natural Resources
8acting as the controlling government authority. The Director of
9Natural Resources may specify conditions on that approval,
10including but not limited to requirements for insurance and
11hours of operation. Notwithstanding any other provision of this
12Act, alcoholic liquor sold by a United States Army Corps of
13Engineers or Department of Natural Resources concessionaire
14who was operating on June 1, 1991 for on-premises consumption
15only is not subject to the provisions of Articles IV and IX.
16Beer and wine may be sold on the premises of the Joliet Park
17District Stadium owned by the Joliet Park District when written
18consent to the issuance of a license to sell beer and wine in
19such premises is filed with the local liquor commissioner by
20the Joliet Park District. Beer and wine may be sold in
21buildings on the grounds of State veterans' homes when written
22consent to the issuance of a license to sell beer and wine in
23such buildings is filed with the Commission by the Department
24of Veterans' Affairs, and the facility shall provide dram shop
25liability in maximum insurance coverage limits so as to save
26the facility harmless from all financial loss, damage or harm.

 

 

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1Such liquors may be delivered to and sold at any property owned
2or held under lease by a Metropolitan Public Pier and
3Exposition Authority or Metropolitan Exposition and Auditorium
4Authority.
5    Beer and wine may be sold and dispensed at professional
6sporting events and at professional concerts and other
7entertainment events conducted on premises owned by the Forest
8Preserve District of Kane County, subject to the control of the
9District Commissioners and applicable local law, provided that
10dram shop liability insurance is provided at maximum coverage
11limits so as to hold the District harmless from all financial
12loss, damage and harm.
13    Nothing in this Section shall preclude the sale or delivery
14of beer and wine at a State or county fair or the sale or
15delivery of beer or wine at a city fair in any otherwise lawful
16manner.
17    Alcoholic liquors may be sold at retail in buildings in
18State parks under the control of the Department of Natural
19Resources, provided:
20        a. the State park has overnight lodging facilities with
21    some restaurant facilities or, not having overnight
22    lodging facilities, has restaurant facilities which serve
23    complete luncheon and dinner or supper meals,
24        b. (blank), and
25        c. the alcoholic liquors are sold by the State park
26    lodge or restaurant concessionaire only during the hours

 

 

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1    from 11 o'clock a.m. until 12 o'clock midnight.
2    Notwithstanding any other provision of this Act, alcoholic
3    liquor sold by the State park or restaurant concessionaire
4    is not subject to the provisions of Articles IV and IX.
5    Alcoholic liquors may be sold at retail in buildings on
6properties under the control of the Division of Historic
7Preservation of the Department of Natural Resources or the
8Abraham Lincoln Presidential Library and Museum provided:
9        a. the property has overnight lodging facilities with
10    some restaurant facilities or, not having overnight
11    lodging facilities, has restaurant facilities which serve
12    complete luncheon and dinner or supper meals,
13        b. consent to the issuance of a license to sell
14    alcoholic liquors in the buildings has been filed with the
15    commission by the Division of Historic Preservation of the
16    Department of Natural Resources or the Abraham Lincoln
17    Presidential Library and Museum, and
18        c. the alcoholic liquors are sold by the lodge or
19    restaurant concessionaire only during the hours from 11
20    o'clock a.m. until 12 o'clock midnight.
21    The sale of alcoholic liquors pursuant to this Section does
22not authorize the establishment and operation of facilities
23commonly called taverns, saloons, bars, cocktail lounges, and
24the like except as a part of lodge and restaurant facilities in
25State parks or golf courses owned by Forest Preserve Districts
26with a population of less than 3,000,000 or municipalities or

 

 

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1park districts.
2    Alcoholic liquors may be sold at retail in the Springfield
3Administration Building of the Department of Transportation
4and the Illinois State Armory in Springfield; provided, that
5the controlling government authority may consent to such sales
6only if
7        a. the request is from a not-for-profit organization;
8        b. such sales would not impede normal operations of the
9    departments involved;
10        c. the not-for-profit organization provides dram shop
11    liability in maximum insurance coverage limits and agrees
12    to defend, save harmless and indemnify the State of
13    Illinois from all financial loss, damage or harm;
14        d. no such sale shall be made during normal working
15    hours of the State of Illinois; and
16        e. the consent is in writing.
17    Alcoholic liquors may be sold at retail in buildings in
18recreational areas of river conservancy districts under the
19control of, or leased from, the river conservancy districts.
20Such sales are subject to reasonable local regulations as
21provided in Article IV; however, no such regulations may
22prohibit or substantially impair the sale of alcoholic liquors
23on Sundays or Holidays.
24    Alcoholic liquors may be provided in long term care
25facilities owned or operated by a county under Division 5-21 or
265-22 of the Counties Code, when approved by the facility

 

 

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1operator and not in conflict with the regulations of the
2Illinois Department of Public Health, to residents of the
3facility who have had their consumption of the alcoholic
4liquors provided approved in writing by a physician licensed to
5practice medicine in all its branches.
6    Alcoholic liquors may be delivered to and dispensed in
7State housing assigned to employees of the Department of
8Corrections. No person shall furnish or allow to be furnished
9any alcoholic liquors to any prisoner confined in any jail,
10reformatory, prison or house of correction except upon a
11physician's prescription for medicinal purposes.
12    Alcoholic liquors may be sold at retail or dispensed at the
13Willard Ice Building in Springfield, at the State Library in
14Springfield, and at Illinois State Museum facilities by (1) an
15agency of the State, whether legislative, judicial or
16executive, provided that such agency first obtains written
17permission to sell or dispense alcoholic liquors from the
18controlling government authority, or by (2) a not-for-profit
19organization, provided that such organization:
20        a. Obtains written consent from the controlling
21    government authority;
22        b. Sells or dispenses the alcoholic liquors in a manner
23    that does not impair normal operations of State offices
24    located in the building;
25        c. Sells or dispenses alcoholic liquors only in
26    connection with an official activity in the building;

 

 

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1        d. Provides, or its catering service provides, dram
2    shop liability insurance in maximum coverage limits and in
3    which the carrier agrees to defend, save harmless and
4    indemnify the State of Illinois from all financial loss,
5    damage or harm arising out of the selling or dispensing of
6    alcoholic liquors.
7    Nothing in this Act shall prevent a not-for-profit
8organization or agency of the State from employing the services
9of a catering establishment for the selling or dispensing of
10alcoholic liquors at authorized functions.
11    The controlling government authority for the Willard Ice
12Building in Springfield shall be the Director of the Department
13of Revenue. The controlling government authority for Illinois
14State Museum facilities shall be the Director of the Illinois
15State Museum. The controlling government authority for the
16State Library in Springfield shall be the Secretary of State.
17    Alcoholic liquors may be delivered to and sold at retail or
18dispensed at any facility, property or building under the
19jurisdiction of the Division of Historic Preservation of the
20Department of Natural Resources or the Abraham Lincoln
21Presidential Library and Museum where the delivery, sale or
22dispensing is by (1) an agency of the State, whether
23legislative, judicial or executive, provided that such agency
24first obtains written permission to sell or dispense alcoholic
25liquors from a controlling government authority, or by (2) an
26individual or organization provided that such individual or

 

 

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1organization:
2        a. Obtains written consent from the controlling
3    government authority;
4        b. Sells or dispenses the alcoholic liquors in a manner
5    that does not impair normal workings of State offices or
6    operations located at the facility, property or building;
7        c. Sells or dispenses alcoholic liquors only in
8    connection with an official activity of the individual or
9    organization in the facility, property or building;
10        d. Provides, or its catering service provides, dram
11    shop liability insurance in maximum coverage limits and in
12    which the carrier agrees to defend, save harmless and
13    indemnify the State of Illinois from all financial loss,
14    damage or harm arising out of the selling or dispensing of
15    alcoholic liquors.
16    The controlling government authority for the Division of
17Historic Preservation of the Department of Natural Resources
18shall be the Director of Natural Resources, and the controlling
19government authority for the Abraham Lincoln Presidential
20Library and Museum shall be the Executive Director of the
21Abraham Lincoln Presidential Library and Museum.
22    Alcoholic liquors may be delivered to and sold at retail or
23dispensed for consumption at the Michael Bilandic Building at
24160 North LaSalle Street, Chicago IL 60601, after the normal
25business hours of any day care or child care facility located
26in the building, by (1) a commercial tenant or subtenant

 

 

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1conducting business on the premises under a lease made pursuant
2to Section 405-315 of the Department of Central Management
3Services Law (20 ILCS 405/405-315), provided that such tenant
4or subtenant who accepts delivery of, sells, or dispenses
5alcoholic liquors shall procure and maintain dram shop
6liability insurance in maximum coverage limits and in which the
7carrier agrees to defend, indemnify, and save harmless the
8State of Illinois from all financial loss, damage, or harm
9arising out of the delivery, sale, or dispensing of alcoholic
10liquors, or by (2) an agency of the State, whether legislative,
11judicial, or executive, provided that such agency first obtains
12written permission to accept delivery of and sell or dispense
13alcoholic liquors from the Director of Central Management
14Services, or by (3) a not-for-profit organization, provided
15that such organization:
16        a. obtains written consent from the Department of
17    Central Management Services;
18        b. accepts delivery of and sells or dispenses the
19    alcoholic liquors in a manner that does not impair normal
20    operations of State offices located in the building;
21        c. accepts delivery of and sells or dispenses alcoholic
22    liquors only in connection with an official activity in the
23    building; and
24        d. provides, or its catering service provides, dram
25    shop liability insurance in maximum coverage limits and in
26    which the carrier agrees to defend, save harmless, and

 

 

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1    indemnify the State of Illinois from all financial loss,
2    damage, or harm arising out of the selling or dispensing of
3    alcoholic liquors.
4    Nothing in this Act shall prevent a not-for-profit
5organization or agency of the State from employing the services
6of a catering establishment for the selling or dispensing of
7alcoholic liquors at functions authorized by the Director of
8Central Management Services.
9    Alcoholic liquors may be sold at retail or dispensed at the
10James R. Thompson Center in Chicago, subject to the provisions
11of Section 7.4 of the State Property Control Act, and 222 South
12College Street in Springfield, Illinois by (1) a commercial
13tenant or subtenant conducting business on the premises under a
14lease or sublease made pursuant to Section 405-315 of the
15Department of Central Management Services Law (20 ILCS
16405/405-315), provided that such tenant or subtenant who sells
17or dispenses alcoholic liquors shall procure and maintain dram
18shop liability insurance in maximum coverage limits and in
19which the carrier agrees to defend, indemnify and save harmless
20the State of Illinois from all financial loss, damage or harm
21arising out of the sale or dispensing of alcoholic liquors, or
22by (2) an agency of the State, whether legislative, judicial or
23executive, provided that such agency first obtains written
24permission to sell or dispense alcoholic liquors from the
25Director of Central Management Services, or by (3) a
26not-for-profit organization, provided that such organization:

 

 

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1        a. Obtains written consent from the Department of
2    Central Management Services;
3        b. Sells or dispenses the alcoholic liquors in a manner
4    that does not impair normal operations of State offices
5    located in the building;
6        c. Sells or dispenses alcoholic liquors only in
7    connection with an official activity in the building;
8        d. Provides, or its catering service provides, dram
9    shop liability insurance in maximum coverage limits and in
10    which the carrier agrees to defend, save harmless and
11    indemnify the State of Illinois from all financial loss,
12    damage or harm arising out of the selling or dispensing of
13    alcoholic liquors.
14    Nothing in this Act shall prevent a not-for-profit
15organization or agency of the State from employing the services
16of a catering establishment for the selling or dispensing of
17alcoholic liquors at functions authorized by the Director of
18Central Management Services.
19    Alcoholic liquors may be sold or delivered at any facility
20owned by the Illinois Sports Facilities Authority provided that
21dram shop liability insurance has been made available in a
22form, with such coverage and in such amounts as the Authority
23reasonably determines is necessary.
24    Alcoholic liquors may be sold at retail or dispensed at the
25Rockford State Office Building by (1) an agency of the State,
26whether legislative, judicial or executive, provided that such

 

 

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1agency first obtains written permission to sell or dispense
2alcoholic liquors from the Department of Central Management
3Services, or by (2) a not-for-profit organization, provided
4that such organization:
5        a. Obtains written consent from the Department of
6    Central Management Services;
7        b. Sells or dispenses the alcoholic liquors in a manner
8    that does not impair normal operations of State offices
9    located in the building;
10        c. Sells or dispenses alcoholic liquors only in
11    connection with an official activity in the building;
12        d. Provides, or its catering service provides, dram
13    shop liability insurance in maximum coverage limits and in
14    which the carrier agrees to defend, save harmless and
15    indemnify the State of Illinois from all financial loss,
16    damage or harm arising out of the selling or dispensing of
17    alcoholic liquors.
18    Nothing in this Act shall prevent a not-for-profit
19organization or agency of the State from employing the services
20of a catering establishment for the selling or dispensing of
21alcoholic liquors at functions authorized by the Department of
22Central Management Services.
23    Alcoholic liquors may be sold or delivered in a building
24that is owned by McLean County, situated on land owned by the
25county in the City of Bloomington, and used by the McLean
26County Historical Society if the sale or delivery is approved

 

 

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1by an ordinance adopted by the county board, and the
2municipality in which the building is located may not prohibit
3that sale or delivery, notwithstanding any other provision of
4this Section. The regulation of the sale and delivery of
5alcoholic liquor in a building that is owned by McLean County,
6situated on land owned by the county, and used by the McLean
7County Historical Society as provided in this paragraph is an
8exclusive power and function of the State and is a denial and
9limitation under Article VII, Section 6, subsection (h) of the
10Illinois Constitution of the power of a home rule municipality
11to regulate that sale and delivery.
12    Alcoholic liquors may be sold or delivered in any building
13situated on land held in trust for any school district
14organized under Article 34 of the School Code, if the building
15is not used for school purposes and if the sale or delivery is
16approved by the board of education.
17    Alcoholic liquors may be delivered to and sold at retail in
18any building owned by a public library district, provided that
19the delivery and sale is approved by the board of trustees of
20that public library district and is limited to library
21fundraising events or programs of a cultural or educational
22nature. Before the board of trustees of a public library
23district may approve the delivery and sale of alcoholic
24liquors, the board of trustees of the public library district
25must have a written policy that has been approved by the board
26of trustees of the public library district governing when and

 

 

SB0485 Engrossed- 315 -LRB101 04248 RJF 49256 b

1under what circumstances alcoholic liquors may be delivered to
2and sold at retail on property owned by that public library
3district. The written policy must (i) provide that no alcoholic
4liquor may be sold, distributed, or consumed in any area of the
5library accessible to the general public during the event or
6program, (ii) prohibit the removal of alcoholic liquor from the
7venue during the event, and (iii) require that steps be taken
8to prevent the sale or distribution of alcoholic liquor to
9persons under the age of 21. Any public library district that
10has alcoholic liquor delivered to or sold at retail on property
11owned by the public library district shall provide dram shop
12liability insurance in maximum insurance coverage limits so as
13to save harmless the public library districts from all
14financial loss, damage, or harm.
15    Alcoholic liquors may be sold or delivered in buildings
16owned by the Community Building Complex Committee of Boone
17County, Illinois if the person or facility selling or
18dispensing the alcoholic liquor has provided dram shop
19liability insurance with coverage and in amounts that the
20Committee reasonably determines are necessary.
21    Alcoholic liquors may be sold or delivered in the building
22located at 1200 Centerville Avenue in Belleville, Illinois and
23occupied by either the Belleville Area Special Education
24District or the Belleville Area Special Services Cooperative.
25    Alcoholic liquors may be delivered to and sold at the Louis
26Joliet Renaissance Center, City Center Campus, located at 214

 

 

SB0485 Engrossed- 316 -LRB101 04248 RJF 49256 b

1N. Ottawa Street, Joliet, and the Food Services/Culinary Arts
2Department facilities, Main Campus, located at 1215 Houbolt
3Road, Joliet, owned by or under the control of Joliet Junior
4College, Illinois Community College District No. 525.
5    Alcoholic liquors may be delivered to and sold at Triton
6College, Illinois Community College District No. 504.
7    Alcoholic liquors may be delivered to and sold at the
8College of DuPage, Illinois Community College District No. 502.
9    Alcoholic liquors may be delivered to and sold on any
10property owned, operated, or controlled by Lewis and Clark
11Community College, Illinois Community College District No.
12536.
13    Alcoholic liquors may be delivered to and sold at the
14building located at 446 East Hickory Avenue in Apple River,
15Illinois, owned by the Apple River Fire Protection District,
16and occupied by the Apple River Community Association if the
17alcoholic liquor is sold or dispensed only in connection with
18organized functions approved by the Apple River Community
19Association for which the planned attendance is 20 or more
20persons and if the person or facility selling or dispensing the
21alcoholic liquor has provided dram shop liability insurance in
22maximum limits so as to hold harmless the Apple River Fire
23Protection District, the Village of Apple River, and the Apple
24River Community Association from all financial loss, damage,
25and harm.
26    Alcoholic liquors may be delivered to and sold at the Sikia

 

 

SB0485 Engrossed- 317 -LRB101 04248 RJF 49256 b

1Restaurant, Kennedy King College Campus, located at 740 West
263rd Street, Chicago, and at the Food Services in the Great
3Hall/Washburne Culinary Institute Department facility, Kennedy
4King College Campus, located at 740 West 63rd Street, Chicago,
5owned by or under the control of City Colleges of Chicago,
6Illinois Community College District No. 508.
7(Source: P.A. 99-78, eff. 7-20-15; 99-484, eff. 10-30-15;
899-550, eff. 7-15-16; 99-559, eff. 7-15-16; 99-795, eff.
98-12-16; 100-120, eff. 8-18-17; 100-201, eff. 8-18-17;
10100-695, eff. 8-3-18.)
 
11    Section 115. The Eminent Domain Act is amended by changing
12Sections 10-5-10, 15-5-15, 20-5-5, and 25-7-103.27 as follows:
 
13    (735 ILCS 30/10-5-10)  (was 735 ILCS 5/7-102)
14    Sec. 10-5-10. Parties.
15    (a) When the right (i) to take private property for public
16use, without the owner's consent, (ii) to construct or maintain
17any public road, railroad, plankroad, turnpike road, canal, or
18other public work or improvement, or (iii) to damage property
19not actually taken has been or is conferred by general law or
20special charter upon any corporate or municipal authority,
21public body, officer or agent, person, commissioner, or
22corporation and when (i) the compensation to be paid for or in
23respect of the property sought to be appropriated or damaged
24for the purposes mentioned cannot be agreed upon by the parties

 

 

SB0485 Engrossed- 318 -LRB101 04248 RJF 49256 b

1interested, (ii) the owner of the property is incapable of
2consenting, (iii) the owner's name or residence is unknown, or
3(iv) the owner is a nonresident of the State, then the party
4authorized to take or damage the property so required, or to
5construct, operate, and maintain any public road, railroad,
6plankroad, turnpike road, canal, or other public work or
7improvement, may apply to the circuit court of the county where
8the property or any part of the property is situated, by filing
9with the clerk a complaint. The complaint shall set forth, by
10reference, (i) the complainant's authority in the premises,
11(ii) the purpose for which the property is sought to be taken
12or damaged, (iii) a description of the property, and (iv) the
13names of all persons interested in the property as owners or
14otherwise, as appearing of record, if known, or if not known
15stating that fact; and shall pray the court to cause the
16compensation to be paid to the owner to be assessed.
17    (b) If it appears that any person not in being, upon coming
18into being, is, or may become or may claim to be, entitled to
19any interest in the property sought to be appropriated or
20damaged, the court shall appoint some competent and
21disinterested person as guardian ad litem to appear for and
22represent that interest in the proceeding and to defend the
23proceeding on behalf of the person not in being. Any judgment
24entered in the proceeding shall be as effectual for all
25purposes as though the person was in being and was a party to
26the proceeding.

 

 

SB0485 Engrossed- 319 -LRB101 04248 RJF 49256 b

1    (c) If the proceeding seeks to affect the property of
2persons under guardianship, the guardians shall be made parties
3defendant.
4    (d) Any interested persons whose names are unknown may be
5made parties defendant by the same descriptions and in the same
6manner as provided in other civil cases.
7    (e) When the property to be taken or damaged is a common
8element of property subject to a declaration of condominium
9ownership, pursuant to the Condominium Property Act, or of a
10common interest community, the complaint shall name the unit
11owners' association in lieu of naming the individual unit
12owners and lienholders on individual units. Unit owners,
13mortgagees, and other lienholders may intervene as parties
14defendant. For the purposes of this Section, "common interest
15community" has the same meaning as set forth in subsection (c)
16of Section 9-102 of the Code of Civil Procedure. "Unit owners'
17association" or "association" shall refer to both the
18definition contained in Section 2 of the Condominium Property
19Act and subsection (c) of Section 9-102 of the Code of Civil
20Procedure.
21    (f) When the property is sought to be taken or damaged by
22the State for the purposes of establishing, operating, or
23maintaining any State house or State charitable or other
24institutions or improvements, the complaint shall be signed by
25the Governor, or the Governor's designee, or as otherwise
26provided by law.

 

 

SB0485 Engrossed- 320 -LRB101 04248 RJF 49256 b

1    (g) No property, except property described in Section 3 of
2the Sports Stadium Act, property to be acquired in furtherance
3of actions under Article 11, Divisions 124, 126, 128, 130, 135,
4136, and 139, of the Illinois Municipal Code, property to be
5acquired in furtherance of actions under Section 3.1 of the
6Intergovernmental Cooperation Act, property to be acquired
7that is a water system or waterworks pursuant to the home rule
8powers of a unit of local government, and property described as
9Site B in Section 2 of the Metropolitan Public Pier and
10Exposition Authority Act, and property that may be taken as
11provided in the Public-Private Agreements for the South
12Suburban Airport Act belonging to a railroad or other public
13utility subject to the jurisdiction of the Illinois Commerce
14Commission may be taken or damaged, pursuant to the provisions
15of this Act, without the prior approval of the Illinois
16Commerce Commission.
17(Source: P.A. 98-109, eff. 7-25-13.)
 
18    (735 ILCS 30/15-5-15)
19    Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70
20through 75. The following provisions of law may include express
21grants of the power to acquire property by condemnation or
22eminent domain:
 
23(70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport
24    authorities; for public airport facilities.

 

 

SB0485 Engrossed- 321 -LRB101 04248 RJF 49256 b

1(70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport
2    authorities; for removal of airport hazards.
3(70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport
4    authorities; for reduction of the height of objects or
5    structures.
6(70 ILCS 10/4); Interstate Airport Authorities Act; interstate
7    airport authorities; for general purposes.
8(70 ILCS 15/3); Kankakee River Valley Area Airport Authority
9    Act; Kankakee River Valley Area Airport Authority; for
10    acquisition of land for airports.
11(70 ILCS 200/2-20); Civic Center Code; civic center
12    authorities; for grounds, centers, buildings, and parking.
13(70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center
14    Authority; for grounds, centers, buildings, and parking.
15(70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan
16    Exposition, Auditorium and Office Building Authority; for
17    grounds, centers, buildings, and parking.
18(70 ILCS 200/15-40); Civic Center Code; Benton Civic Center
19    Authority; for grounds, centers, buildings, and parking.
20(70 ILCS 200/20-15); Civic Center Code; Bloomington Civic
21    Center Authority; for grounds, centers, buildings, and
22    parking.
23(70 ILCS 200/35-35); Civic Center Code; Brownstown Park
24    District Civic Center Authority; for grounds, centers,
25    buildings, and parking.
26(70 ILCS 200/40-35); Civic Center Code; Carbondale Civic Center

 

 

SB0485 Engrossed- 322 -LRB101 04248 RJF 49256 b

1    Authority; for grounds, centers, buildings, and parking.
2(70 ILCS 200/55-60); Civic Center Code; Chicago South Civic
3    Center Authority; for grounds, centers, buildings, and
4    parking.
5(70 ILCS 200/60-30); Civic Center Code; Collinsville
6    Metropolitan Exposition, Auditorium and Office Building
7    Authority; for grounds, centers, buildings, and parking.
8(70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic
9    Center Authority; for grounds, centers, buildings, and
10    parking.
11(70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan
12    Exposition, Auditorium and Office Building Authority; for
13    grounds, centers, buildings, and parking.
14(70 ILCS 200/80-15); Civic Center Code; DuPage County
15    Metropolitan Exposition, Auditorium and Office Building
16    Authority; for grounds, centers, buildings, and parking.
17(70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan
18    Exposition, Auditorium and Office Building Authority; for
19    grounds, centers, buildings, and parking.
20(70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan
21    Exposition, Auditorium and Office Building Authority; for
22    grounds, centers, buildings, and parking.
23(70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic
24    Center Authority; for grounds, centers, buildings, and
25    parking.
26(70 ILCS 200/115-35); Civic Center Code; Jasper County Civic

 

 

SB0485 Engrossed- 323 -LRB101 04248 RJF 49256 b

1    Center Authority; for grounds, centers, buildings, and
2    parking.
3(70 ILCS 200/120-25); Civic Center Code; Jefferson County
4    Metropolitan Exposition, Auditorium and Office Building
5    Authority; for grounds, centers, buildings, and parking.
6(70 ILCS 200/125-15); Civic Center Code; Jo Daviess County
7    Civic Center Authority; for grounds, centers, buildings,
8    and parking.
9(70 ILCS 200/130-30); Civic Center Code; Katherine Dunham
10    Metropolitan Exposition, Auditorium and Office Building
11    Authority; for grounds, centers, buildings, and parking.
12(70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center
13    Authority; for grounds, centers, buildings, and parking.
14(70 ILCS 200/150-35); Civic Center Code; Mason County Civic
15    Center Authority; for grounds, centers, buildings, and
16    parking.
17(70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan
18    Civic Center Authority; for grounds, centers, buildings,
19    and parking.
20(70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center
21    Authority; for grounds, centers, buildings, and parking.
22(70 ILCS 200/165-35); Civic Center Code; Melrose Park
23    Metropolitan Exposition Auditorium and Office Building
24    Authority; for grounds, centers, buildings, and parking.
25(70 ILCS 200/170-20); Civic Center Code; certain Metropolitan
26    Exposition, Auditorium and Office Building Authorities;

 

 

SB0485 Engrossed- 324 -LRB101 04248 RJF 49256 b

1    for general purposes.
2(70 ILCS 200/180-35); Civic Center Code; Normal Civic Center
3    Authority; for grounds, centers, buildings, and parking.
4(70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center
5    Authority; for grounds, centers, buildings, and parking.
6(70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center
7    Authority; for grounds, centers, buildings, and parking.
8(70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center
9    Authority; for grounds, centers, buildings, and parking.
10(70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center
11    Authority; for grounds, centers, buildings, and parking.
12(70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center
13    Authority; for grounds, centers, buildings, and parking.
14(70 ILCS 200/215-15); Civic Center Code; Illinois Quad City
15    Civic Center Authority; for grounds, centers, buildings,
16    and parking.
17(70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan
18    Exposition, Auditorium and Office Building Authority; for
19    grounds, centers, buildings, and parking.
20(70 ILCS 200/225-35); Civic Center Code; Randolph County Civic
21    Center Authority; for grounds, centers, buildings, and
22    parking.
23(70 ILCS 200/230-35); Civic Center Code; River Forest
24    Metropolitan Exposition, Auditorium and Office Building
25    Authority; for grounds, centers, buildings, and parking.
26(70 ILCS 200/235-40); Civic Center Code; Riverside Civic Center

 

 

SB0485 Engrossed- 325 -LRB101 04248 RJF 49256 b

1    Authority; for grounds, centers, buildings, and parking.
2(70 ILCS 200/245-35); Civic Center Code; Salem Civic Center
3    Authority; for grounds, centers, buildings, and parking.
4(70 ILCS 200/255-20); Civic Center Code; Springfield
5    Metropolitan Exposition and Auditorium Authority; for
6    grounds, centers, and parking.
7(70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan
8    Exposition, Auditorium and Office Building Authority; for
9    grounds, centers, buildings, and parking.
10(70 ILCS 200/265-20); Civic Center Code; Vermilion County
11    Metropolitan Exposition, Auditorium and Office Building
12    Authority; for grounds, centers, buildings, and parking.
13(70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center
14    Authority; for grounds, centers, buildings, and parking.
15(70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic
16    Center Authority; for grounds, centers, buildings, and
17    parking.
18(70 ILCS 200/280-20); Civic Center Code; Will County
19    Metropolitan Exposition and Auditorium Authority; for
20    grounds, centers, and parking.
21(70 ILCS 210/5); Metropolitan Public Pier and Exposition
22    Authority Act; Metropolitan Public Pier and Exposition
23    Authority; for general purposes, including quick-take
24    power.
25(70 ILCS 405/22.04); Soil and Water Conservation Districts Act;
26    soil and water conservation districts; for general

 

 

SB0485 Engrossed- 326 -LRB101 04248 RJF 49256 b

1    purposes.
2(70 ILCS 410/10 and 410/12); Conservation District Act;
3    conservation districts; for open space, wildland, scenic
4    roadway, pathway, outdoor recreation, or other
5    conservation benefits.
6(70 ILCS 503/25); Chanute-Rantoul National Aviation Center
7    Redevelopment Commission Act; Chanute-Rantoul National
8    Aviation Center Redevelopment Commission; for general
9    purposes.
10(70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act;
11    Fort Sheridan Redevelopment Commission; for general
12    purposes or to carry out comprehensive or redevelopment
13    plans.
14(70 ILCS 520/8); Southwestern Illinois Development Authority
15    Act; Southwestern Illinois Development Authority; for
16    general purposes, including quick-take power.
17(70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code;
18    drainage districts; for general purposes.
19(70 ILCS 615/5 and 615/6); Chicago Drainage District Act;
20    corporate authorities; for construction and maintenance of
21    works.
22(70 ILCS 705/10); Fire Protection District Act; fire protection
23    districts; for general purposes.
24(70 ILCS 750/20); Flood Prevention District Act; flood
25    prevention districts; for general purposes.
26(70 ILCS 805/6); Downstate Forest Preserve District Act;

 

 

SB0485 Engrossed- 327 -LRB101 04248 RJF 49256 b

1    certain forest preserve districts; for general purposes.
2(70 ILCS 805/18.8); Downstate Forest Preserve District Act;
3    certain forest preserve districts; for recreational and
4    cultural facilities.
5(70 ILCS 810/8); Cook County Forest Preserve District Act;
6    Forest Preserve District of Cook County; for general
7    purposes.
8(70 ILCS 810/38); Cook County Forest Preserve District Act;
9    Forest Preserve District of Cook County; for recreational
10    facilities.
11(70 ILCS 910/15 and 910/16); Hospital District Law; hospital
12    districts; for hospitals or hospital facilities.
13(70 ILCS 915/3); Illinois Medical District Act; Illinois
14    Medical District Commission; for general purposes.
15(70 ILCS 915/4.5); Illinois Medical District Act; Illinois
16    Medical District Commission; quick-take power for the
17    Illinois State Police Forensic Science Laboratory
18    (obsolete).
19(70 ILCS 920/5); Tuberculosis Sanitarium District Act;
20    tuberculosis sanitarium districts; for tuberculosis
21    sanitariums.
22(70 ILCS 925/20); Mid-Illinois Medical District Act;
23    Mid-Illinois Medical District; for general purposes.
24(70 ILCS 930/20); Mid-America Medical District Act;
25    Mid-America Medical District Commission; for general
26    purposes.

 

 

SB0485 Engrossed- 328 -LRB101 04248 RJF 49256 b

1(70 ILCS 935/20); Roseland Community Medical District Act;
2    medical district; for general purposes.
3(70 ILCS 1005/7); Mosquito Abatement District Act; mosquito
4    abatement districts; for general purposes.
5(70 ILCS 1105/8); Museum District Act; museum districts; for
6    general purposes.
7(70 ILCS 1205/7-1); Park District Code; park districts; for
8    streets and other purposes.
9(70 ILCS 1205/8-1); Park District Code; park districts; for
10    parks.
11(70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park
12    districts; for airports and landing fields.
13(70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park
14    districts; for State land abutting public water and certain
15    access rights.
16(70 ILCS 1205/11.1-3); Park District Code; park districts; for
17    harbors.
18(70 ILCS 1225/2); Park Commissioners Land Condemnation Act;
19    park districts; for street widening.
20(70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water Control
21    Act; park districts; for parks, boulevards, driveways,
22    parkways, viaducts, bridges, or tunnels.
23(70 ILCS 1250/2); Park Commissioners Street Control (1889) Act;
24    park districts; for boulevards or driveways.
25(70 ILCS 1290/1); Park District Aquarium and Museum Act;
26    municipalities or park districts; for aquariums or

 

 

SB0485 Engrossed- 329 -LRB101 04248 RJF 49256 b

1    museums.
2(70 ILCS 1305/2); Park District Airport Zoning Act; park
3    districts; for restriction of the height of structures.
4(70 ILCS 1310/5); Park District Elevated Highway Act; park
5    districts; for elevated highways.
6(70 ILCS 1505/15); Chicago Park District Act; Chicago Park
7    District; for parks and other purposes.
8(70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park
9    District; for parking lots or garages.
10(70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park
11    District; for harbors.
12(70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation
13    Act; Lincoln Park Commissioners; for land and interests in
14    land, including riparian rights.
15(70 ILCS 1801/30); Alexander-Cairo Port District Act;
16    Alexander-Cairo Port District; for general purposes.
17(70 ILCS 1805/8); Havana Regional Port District Act; Havana
18    Regional Port District; for general purposes.
19(70 ILCS 1810/7); Illinois International Port District Act;
20    Illinois International Port District; for general
21    purposes.
22(70 ILCS 1815/13); Illinois Valley Regional Port District Act;
23    Illinois Valley Regional Port District; for general
24    purposes.
25(70 ILCS 1820/4); Jackson-Union Counties Regional Port
26    District Act; Jackson-Union Counties Regional Port

 

 

SB0485 Engrossed- 330 -LRB101 04248 RJF 49256 b

1    District; for removal of airport hazards or reduction of
2    the height of objects or structures.
3(70 ILCS 1820/5); Jackson-Union Counties Regional Port
4    District Act; Jackson-Union Counties Regional Port
5    District; for general purposes.
6(70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet
7    Regional Port District; for removal of airport hazards.
8(70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet
9    Regional Port District; for reduction of the height of
10    objects or structures.
11(70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet
12    Regional Port District; for removal of hazards from ports
13    and terminals.
14(70 ILCS 1825/5); Joliet Regional Port District Act; Joliet
15    Regional Port District; for general purposes.
16(70 ILCS 1830/7.1); Kaskaskia Regional Port District Act;
17    Kaskaskia Regional Port District; for removal of hazards
18    from ports and terminals.
19(70 ILCS 1830/14); Kaskaskia Regional Port District Act;
20    Kaskaskia Regional Port District; for general purposes.
21(70 ILCS 1831/30); Massac-Metropolis Port District Act;
22    Massac-Metropolis Port District; for general purposes.
23(70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act; Mt.
24    Carmel Regional Port District; for removal of airport
25    hazards.
26(70 ILCS 1835/5.11); Mt. Carmel Regional Port District Act; Mt.

 

 

SB0485 Engrossed- 331 -LRB101 04248 RJF 49256 b

1    Carmel Regional Port District; for reduction of the height
2    of objects or structures.
3(70 ILCS 1835/6); Mt. Carmel Regional Port District Act; Mt.
4    Carmel Regional Port District; for general purposes.
5(70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port
6    District; for general purposes.
7(70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca
8    Regional Port District; for removal of airport hazards.
9(70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca
10    Regional Port District; for reduction of the height of
11    objects or structures.
12(70 ILCS 1845/5); Seneca Regional Port District Act; Seneca
13    Regional Port District; for general purposes.
14(70 ILCS 1850/4); Shawneetown Regional Port District Act;
15    Shawneetown Regional Port District; for removal of airport
16    hazards or reduction of the height of objects or
17    structures.
18(70 ILCS 1850/5); Shawneetown Regional Port District Act;
19    Shawneetown Regional Port District; for general purposes.
20(70 ILCS 1855/4); Southwest Regional Port District Act;
21    Southwest Regional Port District; for removal of airport
22    hazards or reduction of the height of objects or
23    structures.
24(70 ILCS 1855/5); Southwest Regional Port District Act;
25    Southwest Regional Port District; for general purposes.
26(70 ILCS 1860/4); Tri-City Regional Port District Act; Tri-City

 

 

SB0485 Engrossed- 332 -LRB101 04248 RJF 49256 b

1    Regional Port District; for removal of airport hazards.
2(70 ILCS 1860/5); Tri-City Regional Port District Act; Tri-City
3    Regional Port District; for the development of facilities.
4(70 ILCS 1863/11); Upper Mississippi River International Port
5    District Act; Upper Mississippi River International Port
6    District; for general purposes.
7(70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port
8    District; for removal of airport hazards.
9(70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port
10    District; for restricting the height of objects or
11    structures.
12(70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port
13    District; for the development of facilities.
14(70 ILCS 1870/8); White County Port District Act; White County
15    Port District; for the development of facilities.
16(70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad
17    Terminal Authority (Chicago); for general purposes.
18(70 ILCS 1915/25); Grand Avenue Railroad Relocation Authority
19    Act; Grand Avenue Railroad Relocation Authority; for
20    general purposes, including quick-take power (now
21    obsolete).
22(70 ILCS 1935/25); Elmwood Park Grade Separation Authority Act;
23    Elmwood Park Grade Separation Authority; for general
24    purposes.
25(70 ILCS 2105/9b); River Conservancy Districts Act; river
26    conservancy districts; for general purposes.

 

 

SB0485 Engrossed- 333 -LRB101 04248 RJF 49256 b

1(70 ILCS 2105/10a); River Conservancy Districts Act; river
2    conservancy districts; for corporate purposes.
3(70 ILCS 2205/15); Sanitary District Act of 1907; sanitary
4    districts; for corporate purposes.
5(70 ILCS 2205/18); Sanitary District Act of 1907; sanitary
6    districts; for improvements and works.
7(70 ILCS 2205/19); Sanitary District Act of 1907; sanitary
8    districts; for access to property.
9(70 ILCS 2305/8); North Shore Water Reclamation District Act;
10    North Shore Water Reclamation District; for corporate
11    purposes.
12(70 ILCS 2305/15); North Shore Water Reclamation District Act;
13    North Shore Water Reclamation District; for improvements.
14(70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary
15    District of Decatur; for carrying out agreements to sell,
16    convey, or disburse treated wastewater to a private entity.
17(70 ILCS 2405/8); Sanitary District Act of 1917; sanitary
18    districts; for corporate purposes.
19(70 ILCS 2405/15); Sanitary District Act of 1917; sanitary
20    districts; for improvements.
21(70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of
22    1917; sanitary districts; for waterworks.
23(70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary
24    districts; for public sewer and water utility treatment
25    works.
26(70 ILCS 2405/18); Sanitary District Act of 1917; sanitary

 

 

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1    districts; for dams or other structures to regulate water
2    flow.
3(70 ILCS 2605/8); Metropolitan Water Reclamation District Act;
4    Metropolitan Water Reclamation District; for corporate
5    purposes.
6(70 ILCS 2605/16); Metropolitan Water Reclamation District
7    Act; Metropolitan Water Reclamation District; quick-take
8    power for improvements.
9(70 ILCS 2605/17); Metropolitan Water Reclamation District
10    Act; Metropolitan Water Reclamation District; for bridges.
11(70 ILCS 2605/35); Metropolitan Water Reclamation District
12    Act; Metropolitan Water Reclamation District; for widening
13    and deepening a navigable stream.
14(70 ILCS 2805/10); Sanitary District Act of 1936; sanitary
15    districts; for corporate purposes.
16(70 ILCS 2805/24); Sanitary District Act of 1936; sanitary
17    districts; for improvements.
18(70 ILCS 2805/26i and 2805/26j); Sanitary District Act of 1936;
19    sanitary districts; for drainage systems.
20(70 ILCS 2805/27); Sanitary District Act of 1936; sanitary
21    districts; for dams or other structures to regulate water
22    flow.
23(70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary
24    districts; for water supply.
25(70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary
26    districts; for waterworks.

 

 

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1(70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974;
2    Metro-East Sanitary District; for corporate purposes.
3(70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974;
4    Metro-East Sanitary District; for access to property.
5(70 ILCS 3010/10); Sanitary District Revenue Bond Act; sanitary
6    districts; for sewerage systems.
7(70 ILCS 3205/12); Illinois Sports Facilities Authority Act;
8    Illinois Sports Facilities Authority; quick-take power for
9    its corporate purposes (obsolete).
10(70 ILCS 3405/16); Surface Water Protection District Act;
11    surface water protection districts; for corporate
12    purposes.
13(70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago
14    Transit Authority; for transportation systems.
15(70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago
16    Transit Authority; for general purposes.
17(70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago
18    Transit Authority; for general purposes, including
19    railroad property.
20(70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act;
21    local mass transit districts; for general purposes.
22(70 ILCS 3615/2.13); Regional Transportation Authority Act;
23    Regional Transportation Authority; for general purposes.
24(70 ILCS 3705/8 and 3705/12); Public Water District Act; public
25    water districts; for waterworks.
26(70 ILCS 3705/23a); Public Water District Act; public water

 

 

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1    districts; for sewerage properties.
2(70 ILCS 3705/23e); Public Water District Act; public water
3    districts; for combined waterworks and sewerage systems.
4(70 ILCS 3715/6); Water Authorities Act; water authorities; for
5    facilities to ensure adequate water supply.
6(70 ILCS 3715/27); Water Authorities Act; water authorities;
7    for access to property.
8(75 ILCS 5/4-7); Illinois Local Library Act; boards of library
9    trustees; for library buildings.
10(75 ILCS 16/30-55.80); Public Library District Act of 1991;
11    public library districts; for general purposes.
12(75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate
13    authorities of city or park district, or board of park
14    commissioners; for free public library buildings.
15(Source: Incorporates 98-564, eff. 8-27-13; P.A. 98-756, eff.
167-16-14; 99-669, eff. 7-29-16.)
 
17    (735 ILCS 30/20-5-5)  (was 735 ILCS 5/7-103)
18    Sec. 20-5-5. Quick-take.
19    (a) This Section applies only to proceedings under this
20Article that are authorized in this Article and in Article 25
21of this Act.
22    (b) In a proceeding subject to this Section, the plaintiff,
23at any time after the complaint has been filed and before
24judgment is entered in the proceeding, may file a written
25motion requesting that, immediately or at some specified later

 

 

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1date, the plaintiff either: (i) be vested with the fee simple
2title (or such lesser estate, interest, or easement, as may be
3required) to the real property, or a specified portion of that
4property, which is the subject of the proceeding, and be
5authorized to take possession of and use the property; or (ii)
6only be authorized to take possession of and to use the
7property, if possession and use, without the vesting of title,
8are sufficient to permit the plaintiff to proceed with the
9project until the final ascertainment of compensation. No land
10or interests in land now or hereafter owned, leased,
11controlled, or operated and used by, or necessary for the
12actual operation of, any common carrier engaged in interstate
13commerce, or any other public utility subject to the
14jurisdiction of the Illinois Commerce Commission, shall be
15taken or appropriated under this Section by the State of
16Illinois, the Illinois Toll Highway Authority, the sanitary
17district, the St. Louis Metropolitan Area Airport Authority, or
18the Board of Trustees of the University of Illinois without
19first securing the approval of the Illinois Commerce
20Commission.
21    Except as otherwise provided in this Article, the motion
22for taking shall state: (1) an accurate description of the
23property to which the motion relates and the estate or interest
24sought to be acquired in that property; (2) the formally
25adopted schedule or plan of operation for the execution of the
26plaintiff's project; (3) the situation of the property to which

 

 

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1the motion relates, with respect to the schedule or plan; (4)
2the necessity for taking the property in the manner requested
3in the motion; and (5) if the property (except property
4described in Section 3 of the Sports Stadium Act or property
5described as Site B in Section 2 of the Metropolitan Public
6Pier and Exposition Authority Act) to be taken is owned,
7leased, controlled, or operated and used by, or necessary for
8the actual operation of, any interstate common carrier or other
9public utility subject to the jurisdiction of the Illinois
10Commerce Commission, a statement to the effect that the
11approval of the proposed taking has been secured from the
12Commission, and attaching to the motion a certified copy of the
13order of the Illinois Commerce Commission granting approval. If
14the schedule or plan of operation is not set forth fully in the
15motion, a copy of the schedule or plan shall be attached to the
16motion.
17(Source: P.A. 94-1055, eff. 1-1-07.)
 
18    (735 ILCS 30/25-7-103.27)   (was 735 ILCS 5/7-103.27)
19    Sec. 25-7-103.27. Quick-take; Metropolitan Public Pier and
20Exposition Authority purposes. Quick-take proceedings under
21Article 20 may be used for the acquisition by the Metropolitan
22Public Pier and Exposition Authority of property described in
23subsection (f) of Section 5 of the Metropolitan Public Pier and
24Exposition Authority Act for the purposes of providing
25additional grounds, buildings, and facilities related to the

 

 

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1purposes of the Metropolitan Public Pier and Exposition
2Authority.
3(Source: P.A. 94-1055, eff. 1-1-07.)
 
4    Section 999. Effective date. This Act takes effect upon
5becoming law.