103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2201

 

Introduced 2/10/2023, by Sen. Donald P. DeWitte

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/2  from Ch. 120, par. 439.2
35 ILCS 105/3  from Ch. 120, par. 439.3
35 ILCS 120/1  from Ch. 120, par. 440
35 ILCS 120/2  from Ch. 120, par. 441
35 ILCS 120/2c  from Ch. 120, par. 441c
35 ILCS 120/6e new
55 ILCS 5/5-1006  from Ch. 34, par. 5-1006
55 ILCS 5/5-1006.5
55 ILCS 5/5-1006.7
65 ILCS 5/8-11-1  from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-1.3  from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-6a  from Ch. 24, par. 8-11-6a
70 ILCS 200/245-12
70 ILCS 750/25
70 ILCS 3610/5.01  from Ch. 111 2/3, par. 355.01
70 ILCS 3615/4.03  from Ch. 111 2/3, par. 704.03

    Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the taxes also apply to leases of tangible personal property, other than computer software, property that is subject to the Rental Purchase Agreement Occupation and Use Tax Act, and certain automobiles. Amends the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act to make changes concerning the taxation of leased property. Effective immediately.


LRB103 28036 HLH 54415 b

 

 

A BILL FOR

 

SB2201LRB103 28036 HLH 54415 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Sections
52 and 3 as follows:
 
6    (35 ILCS 105/2)  (from Ch. 120, par. 439.2)
7    Sec. 2. Definitions.
8    "Use" means the exercise by any person of any right or
9power over tangible personal property incident to the
10ownership of that property, except that it does not include
11the sale of such property in any form as tangible personal
12property in the regular course of business to the extent that
13such property is not first subjected to a use for which it was
14purchased, and does not include the use of such property by its
15owner for demonstration purposes: Provided that the property
16purchased is deemed to be purchased for the purpose of resale,
17despite first being used, to the extent to which it is resold
18as an ingredient of an intentionally produced product or
19by-product of manufacturing. "Use" does not mean the
20demonstration use or interim use of tangible personal property
21by a retailer before he sells that tangible personal property.
22For watercraft or aircraft, if the period of demonstration use
23or interim use by the retailer exceeds 18 months, the retailer

 

 

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1shall pay on the retailers' original cost price the tax
2imposed by this Act, and no credit for that tax is permitted if
3the watercraft or aircraft is subsequently sold by the
4retailer. "Use" does not mean the physical incorporation of
5tangible personal property, to the extent not first subjected
6to a use for which it was purchased, as an ingredient or
7constituent, into other tangible personal property (a) which
8is sold in the regular course of business or (b) which the
9person incorporating such ingredient or constituent therein
10has undertaken at the time of such purchase to cause to be
11transported in interstate commerce to destinations outside the
12State of Illinois: Provided that the property purchased is
13deemed to be purchased for the purpose of resale, despite
14first being used, to the extent to which it is resold as an
15ingredient of an intentionally produced product or by-product
16of manufacturing.
17    "Watercraft" means a Class 2, Class 3, or Class 4
18watercraft as defined in Section 3-2 of the Boat Registration
19and Safety Act, a personal watercraft, or any boat equipped
20with an inboard motor.
21    "Purchase at retail" means the acquisition of the
22ownership of or title to tangible personal property through a
23sale at retail.
24    "Purchaser" means anyone who, through a sale at retail,
25acquires the ownership of tangible personal property for a
26valuable consideration.

 

 

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1    "Sale at retail" means any transfer of the ownership of or
2title to tangible personal property to a purchaser, for the
3purpose of use, and not for the purpose of resale in any form
4as tangible personal property to the extent not first
5subjected to a use for which it was purchased, for a valuable
6consideration: Provided that the property purchased is deemed
7to be purchased for the purpose of resale, despite first being
8used, to the extent to which it is resold as an ingredient of
9an intentionally produced product or by-product of
10manufacturing. For this purpose, slag produced as an incident
11to manufacturing pig iron or steel and sold is considered to be
12an intentionally produced by-product of manufacturing. "Sale
13at retail" includes any such transfer made for resale unless
14made in compliance with Section 2c of the Retailers'
15Occupation Tax Act, as incorporated by reference into Section
1612 of this Act. Transactions whereby the possession of the
17property is transferred but the seller retains the title as
18security for payment of the selling price are sales.
19    "Sale at retail" shall also be construed to include any
20Illinois florist's sales transaction in which the purchase
21order is received in Illinois by a florist and the sale is for
22use or consumption, but the Illinois florist has a florist in
23another state deliver the property to the purchaser or the
24purchaser's donee in such other state.
25    Nonreusable tangible personal property that is used by
26persons engaged in the business of operating a restaurant,

 

 

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1cafeteria, or drive-in is a sale for resale when it is
2transferred to customers in the ordinary course of business as
3part of the sale of food or beverages and is used to deliver,
4package, or consume food or beverages, regardless of where
5consumption of the food or beverages occurs. Examples of those
6items include, but are not limited to nonreusable, paper and
7plastic cups, plates, baskets, boxes, sleeves, buckets or
8other containers, utensils, straws, placemats, napkins, doggie
9bags, and wrapping or packaging materials that are transferred
10to customers as part of the sale of food or beverages in the
11ordinary course of business.
12    The purchase, employment and transfer of such tangible
13personal property as newsprint and ink for the primary purpose
14of conveying news (with or without other information) is not a
15purchase, use or sale of tangible personal property.
16    "Selling price" means the consideration for a sale valued
17in money whether received in money or otherwise, including
18cash, credits, property other than as hereinafter provided,
19and services, but, prior to January 1, 2020 and beginning
20again on January 1, 2022, not including the value of or credit
21given for traded-in tangible personal property where the item
22that is traded-in is of like kind and character as that which
23is being sold; beginning January 1, 2020 and until January 1,
242022, "selling price" includes the portion of the value of or
25credit given for traded-in motor vehicles of the First
26Division as defined in Section 1-146 of the Illinois Vehicle

 

 

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1Code of like kind and character as that which is being sold
2that exceeds $10,000. "Selling price" shall be determined
3without any deduction on account of the cost of the property
4sold, the cost of materials used, labor or service cost or any
5other expense whatsoever, but does not include interest or
6finance charges which appear as separate items on the bill of
7sale or sales contract nor charges that are added to prices by
8sellers on account of the seller's tax liability under the
9Retailers' Occupation Tax Act, or on account of the seller's
10duty to collect, from the purchaser, the tax that is imposed by
11this Act, or, except as otherwise provided with respect to any
12cigarette tax imposed by a home rule unit, on account of the
13seller's tax liability under any local occupation tax
14administered by the Department, or, except as otherwise
15provided with respect to any cigarette tax imposed by a home
16rule unit on account of the seller's duty to collect, from the
17purchasers, the tax that is imposed under any local use tax
18administered by the Department. Effective December 1, 1985,
19"selling price" shall include charges that are added to prices
20by sellers on account of the seller's tax liability under the
21Cigarette Tax Act, on account of the seller's duty to collect,
22from the purchaser, the tax imposed under the Cigarette Use
23Tax Act, and on account of the seller's duty to collect, from
24the purchaser, any cigarette tax imposed by a home rule unit.
25    Notwithstanding any law to the contrary, for any motor
26vehicle, as defined in Section 1-146 of the Vehicle Code, that

 

 

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1is sold on or after January 1, 2015 for the purpose of leasing
2the vehicle for a defined period that is longer than one year
3and (1) is a motor vehicle of the second division that: (A) is
4a self-contained motor vehicle designed or permanently
5converted to provide living quarters for recreational,
6camping, or travel use, with direct walk through access to the
7living quarters from the driver's seat; (B) is of the van
8configuration designed for the transportation of not less than
97 nor more than 16 passengers; or (C) has a gross vehicle
10weight rating of 8,000 pounds or less or (2) is a motor vehicle
11of the first division, and, on and after January 1, 2023, for
12any item of tangible personal property, other than computer
13software and property subject to the Rental Purchase Agreement
14Occupation and Use Tax Act, that the purchaser certifies is
15purchased for the purpose of leasing, referred to in this
16Section as "leased property", "selling price" or "amount of
17sale" means the consideration received by the lessor pursuant
18to the motor vehicle lease contract, or oral or written
19agreement for other leased property, including amounts due at
20lease signing and all monthly or other regular payments
21charged over the term of the lease. Also included in the
22selling price is any amount received by the lessor from the
23lessee for the leased vehicle or other leased property that is
24not calculated at the time the lease is executed, including,
25but not limited to, excess mileage charges and charges for
26excess wear and tear. For sales that occur in Illinois, with

 

 

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1respect to any amount received by the lessor from the lessee
2for the leased vehicle or other leased property that is not
3calculated at the time the lease is executed, the lessor who
4purchased the motor vehicle or other leased property does not
5incur the tax imposed by the Use Tax Act on those amounts, and
6the retailer who makes the retail sale of the motor vehicle to
7the lessor is not required to collect the tax imposed by this
8Act or to pay the tax imposed by the Retailers' Occupation Tax
9Act on those amounts. However, the lessor who purchased the
10motor vehicle or other leased property assumes the liability
11for reporting and paying the tax on those amounts directly to
12the Department in the same form (Illinois Retailers'
13Occupation Tax, and local retailers' occupation taxes, if
14applicable) in which the retailer would have reported and paid
15such tax if the retailer had accounted for the tax to the
16Department. For amounts received by the lessor from the lessee
17that are not calculated at the time the lease is executed, the
18lessor must file the return and pay the tax to the Department
19by the due date otherwise required by this Act for returns
20other than transaction returns. If the retailer is entitled
21under this Act to a discount for collecting and remitting the
22tax imposed under this Act to the Department with respect to
23the sale of the motor vehicle or other leased property to the
24lessor, then the right to the discount provided in this Act
25shall be transferred to the lessor with respect to the tax paid
26by the lessor for any amount received by the lessor from the

 

 

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1lessee for the leased vehicle or other leased property that is
2not calculated at the time the lease is executed; provided
3that the discount is only allowed if the return is timely filed
4and for amounts timely paid. The "selling price" of a motor
5vehicle that is sold on or after January 1, 2015 for the
6purpose of leasing for a defined period of longer than one
7year, and the "selling price" of other tangible personal
8property, other than computer software and property that is
9subject to the Rental Purchase Agreement Occupation and Use
10Tax Act, that is sold on or after January 1, 2023 for the
11purpose of leasing, shall not be reduced by the value of or
12credit given for traded-in tangible personal property owned by
13the lessor, nor shall it be reduced by the value of or credit
14given for traded-in tangible personal property owned by the
15lessee, regardless of whether the trade-in value thereof is
16assigned by the lessee to the lessor. In the case of a motor
17vehicle that is sold for the purpose of leasing for a defined
18period of longer than one year, the sale occurs at the time of
19the delivery of the vehicle, regardless of the due date of any
20lease payments. In the case of other leased property, the sale
21occurs upon delivery of the property to the lessor, and tax is
22due upon each payment made by a lessee. A lessor who incurs a
23Retailers' Occupation Tax liability on the sale of a motor
24vehicle coming off lease or the sale of other leased property
25may not take a credit against that liability for the Use Tax
26the lessor paid upon the purchase of the motor vehicle (or for

 

 

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1any tax the lessor paid with respect to any amount received by
2the lessor from the lessee for the leased vehicle that was not
3calculated at the time the lease was executed) if the selling
4price of the motor vehicle at the time of purchase was
5calculated using the definition of "selling price" as defined
6in this paragraph. Notwithstanding any other provision of this
7Act to the contrary, lessors shall file all returns and make
8all payments required under this paragraph to the Department
9by electronic means in the manner and form as required by the
10Department. This paragraph does not apply to leases of motor
11vehicles for which, at the time the lease is entered into, the
12term of the lease is not a defined period, including leases
13with a defined initial period with the option to continue the
14lease on a month-to-month or other basis beyond the initial
15defined period.
16    The phrase "like kind and character" shall be liberally
17construed (including but not limited to any form of motor
18vehicle for any form of motor vehicle, or any kind of farm or
19agricultural implement for any other kind of farm or
20agricultural implement), while not including a kind of item
21which, if sold at retail by that retailer, would be exempt from
22retailers' occupation tax and use tax as an isolated or
23occasional sale.
24    "Department" means the Department of Revenue.
25    "Person" means any natural individual, firm, partnership,
26association, joint stock company, joint adventure, public or

 

 

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1private corporation, limited liability company, or a receiver,
2executor, trustee, guardian or other representative appointed
3by order of any court.
4    "Retailer" means and includes every person engaged in the
5business of making sales at retail as defined in this Section.
6    A person who holds himself or herself out as being engaged
7(or who habitually engages) in selling tangible personal
8property at retail is a retailer hereunder with respect to
9such sales (and not primarily in a service occupation)
10notwithstanding the fact that such person designs and produces
11such tangible personal property on special order for the
12purchaser and in such a way as to render the property of value
13only to such purchaser, if such tangible personal property so
14produced on special order serves substantially the same
15function as stock or standard items of tangible personal
16property that are sold at retail.
17    A person whose activities are organized and conducted
18primarily as a not-for-profit service enterprise, and who
19engages in selling tangible personal property at retail
20(whether to the public or merely to members and their guests)
21is a retailer with respect to such transactions, excepting
22only a person organized and operated exclusively for
23charitable, religious or educational purposes either (1), to
24the extent of sales by such person to its members, students,
25patients or inmates of tangible personal property to be used
26primarily for the purposes of such person, or (2), to the

 

 

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1extent of sales by such person of tangible personal property
2which is not sold or offered for sale by persons organized for
3profit. The selling of school books and school supplies by
4schools at retail to students is not "primarily for the
5purposes of" the school which does such selling. This
6paragraph does not apply to nor subject to taxation occasional
7dinners, social or similar activities of a person organized
8and operated exclusively for charitable, religious or
9educational purposes, whether or not such activities are open
10to the public.
11    A person who is the recipient of a grant or contract under
12Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
13serves meals to participants in the federal Nutrition Program
14for the Elderly in return for contributions established in
15amount by the individual participant pursuant to a schedule of
16suggested fees as provided for in the federal Act is not a
17retailer under this Act with respect to such transactions.
18    Persons who engage in the business of transferring
19tangible personal property upon the redemption of trading
20stamps are retailers hereunder when engaged in such business.
21    The isolated or occasional sale of tangible personal
22property at retail by a person who does not hold himself out as
23being engaged (or who does not habitually engage) in selling
24such tangible personal property at retail or a sale through a
25bulk vending machine does not make such person a retailer
26hereunder. However, any person who is engaged in a business

 

 

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1which is not subject to the tax imposed by the Retailers'
2Occupation Tax Act because of involving the sale of or a
3contract to sell real estate or a construction contract to
4improve real estate, but who, in the course of conducting such
5business, transfers tangible personal property to users or
6consumers in the finished form in which it was purchased, and
7which does not become real estate, under any provision of a
8construction contract or real estate sale or real estate sales
9agreement entered into with some other person arising out of
10or because of such nontaxable business, is a retailer to the
11extent of the value of the tangible personal property so
12transferred. If, in such transaction, a separate charge is
13made for the tangible personal property so transferred, the
14value of such property, for the purposes of this Act, is the
15amount so separately charged, but not less than the cost of
16such property to the transferor; if no separate charge is
17made, the value of such property, for the purposes of this Act,
18is the cost to the transferor of such tangible personal
19property.
20    "Retailer maintaining a place of business in this State",
21or any like term, means and includes any of the following
22retailers:
23        (1) A retailer having or maintaining within this
24    State, directly or by a subsidiary, an office,
25    distribution house, sales house, warehouse or other place
26    of business, or any agent or other representative

 

 

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1    operating within this State under the authority of the
2    retailer or its subsidiary, irrespective of whether such
3    place of business or agent or other representative is
4    located here permanently or temporarily, or whether such
5    retailer or subsidiary is licensed to do business in this
6    State. However, the ownership of property that is located
7    at the premises of a printer with which the retailer has
8    contracted for printing and that consists of the final
9    printed product, property that becomes a part of the final
10    printed product, or copy from which the printed product is
11    produced shall not result in the retailer being deemed to
12    have or maintain an office, distribution house, sales
13    house, warehouse, or other place of business within this
14    State.
15        (1.1) A retailer having a contract with a person
16    located in this State under which the person, for a
17    commission or other consideration based upon the sale of
18    tangible personal property by the retailer, directly or
19    indirectly refers potential customers to the retailer by
20    providing to the potential customers a promotional code or
21    other mechanism that allows the retailer to track
22    purchases referred by such persons. Examples of mechanisms
23    that allow the retailer to track purchases referred by
24    such persons include but are not limited to the use of a
25    link on the person's Internet website, promotional codes
26    distributed through the person's hand-delivered or mailed

 

 

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1    material, and promotional codes distributed by the person
2    through radio or other broadcast media. The provisions of
3    this paragraph (1.1) shall apply only if the cumulative
4    gross receipts from sales of tangible personal property by
5    the retailer to customers who are referred to the retailer
6    by all persons in this State under such contracts exceed
7    $10,000 during the preceding 4 quarterly periods ending on
8    the last day of March, June, September, and December. A
9    retailer meeting the requirements of this paragraph (1.1)
10    shall be presumed to be maintaining a place of business in
11    this State but may rebut this presumption by submitting
12    proof that the referrals or other activities pursued
13    within this State by such persons were not sufficient to
14    meet the nexus standards of the United States Constitution
15    during the preceding 4 quarterly periods.
16        (1.2) Beginning July 1, 2011, a retailer having a
17    contract with a person located in this State under which:
18            (A) the retailer sells the same or substantially
19        similar line of products as the person located in this
20        State and does so using an identical or substantially
21        similar name, trade name, or trademark as the person
22        located in this State; and
23            (B) the retailer provides a commission or other
24        consideration to the person located in this State
25        based upon the sale of tangible personal property by
26        the retailer.

 

 

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1        The provisions of this paragraph (1.2) shall apply
2    only if the cumulative gross receipts from sales of
3    tangible personal property by the retailer to customers in
4    this State under all such contracts exceed $10,000 during
5    the preceding 4 quarterly periods ending on the last day
6    of March, June, September, and December.
7        (2) (Blank).
8        (3) (Blank).
9        (4) (Blank).
10        (5) (Blank).
11        (6) (Blank).
12        (7) (Blank).
13        (8) (Blank).
14        (9) Beginning October 1, 2018, a retailer making sales
15    of tangible personal property to purchasers in Illinois
16    from outside of Illinois if:
17            (A) the cumulative gross receipts from sales of
18        tangible personal property to purchasers in Illinois
19        are $100,000 or more; or
20            (B) the retailer enters into 200 or more separate
21        transactions for the sale of tangible personal
22        property to purchasers in Illinois.
23        The retailer shall determine on a quarterly basis,
24    ending on the last day of March, June, September, and
25    December, whether he or she meets the criteria of either
26    subparagraph (A) or (B) of this paragraph (9) for the

 

 

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1    preceding 12-month period. If the retailer meets the
2    threshold of either subparagraph (A) or (B) for a 12-month
3    period, he or she is considered a retailer maintaining a
4    place of business in this State and is required to collect
5    and remit the tax imposed under this Act and file returns
6    for one year. At the end of that one-year period, the
7    retailer shall determine whether he or she met the
8    threshold of either subparagraph (A) or (B) during the
9    preceding 12-month period. If the retailer met the
10    criteria in either subparagraph (A) or (B) for the
11    preceding 12-month period, he or she is considered a
12    retailer maintaining a place of business in this State and
13    is required to collect and remit the tax imposed under
14    this Act and file returns for the subsequent year. If at
15    the end of a one-year period a retailer that was required
16    to collect and remit the tax imposed under this Act
17    determines that he or she did not meet the threshold in
18    either subparagraph (A) or (B) during the preceding
19    12-month period, the retailer shall subsequently determine
20    on a quarterly basis, ending on the last day of March,
21    June, September, and December, whether he or she meets the
22    threshold of either subparagraph (A) or (B) for the
23    preceding 12-month period.
24        Beginning January 1, 2020, neither the gross receipts
25    from nor the number of separate transactions for sales of
26    tangible personal property to purchasers in Illinois that

 

 

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1    a retailer makes through a marketplace facilitator and for
2    which the retailer has received a certification from the
3    marketplace facilitator pursuant to Section 2d of this Act
4    shall be included for purposes of determining whether he
5    or she has met the thresholds of this paragraph (9).
6        (10) Beginning January 1, 2020, a marketplace
7    facilitator that meets a threshold set forth in subsection
8    (b) of Section 2d of this Act.
9    "Bulk vending machine" means a vending machine, containing
10unsorted confections, nuts, toys, or other items designed
11primarily to be used or played with by children which, when a
12coin or coins of a denomination not larger than $0.50 are
13inserted, are dispensed in equal portions, at random and
14without selection by the customer.
15(Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 1-1-20;
16101-604, eff. 1-1-20; 102-353, eff. 1-1-22.)
 
17    (35 ILCS 105/3)  (from Ch. 120, par. 439.3)
18    Sec. 3. Tax imposed. A tax is imposed upon the privilege of
19(i) using in this State tangible personal property purchased
20at retail from a retailer, including computer software, and
21including photographs, negatives, and positives that are the
22product of photoprocessing, but not including products of
23photoprocessing produced for use in motion pictures for
24commercial exhibition and (ii) leasing in this State tangible
25personal property, other than computer software and property

 

 

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1subject to the Rental Purchase Agreement Occupation and Use
2Tax Act and any motor vehicle as defined in Section 1-146 of
3the Illinois Vehicle Code. Beginning January 1, 2001, prepaid
4telephone calling arrangements shall be considered tangible
5personal property subject to the tax imposed under this Act
6regardless of the form in which those arrangements may be
7embodied, transmitted, or fixed by any method now known or
8hereafter developed. Purchases of (1) electricity delivered to
9customers by wire; (2) natural or artificial gas that is
10delivered to customers through pipes, pipelines, or mains; and
11(3) water that is delivered to customers through pipes,
12pipelines, or mains are not subject to tax under this Act. The
13provisions of this amendatory Act of the 98th General Assembly
14are declaratory of existing law as to the meaning and scope of
15this Act.
16(Source: P.A. 98-583, eff. 1-1-14.)
 
17    Section 10. The Retailers' Occupation Tax Act is amended
18by changing Sections 1, 2, and 2c and by adding Section 6e as
19follows:
 
20    (35 ILCS 120/1)  (from Ch. 120, par. 440)
21    Sec. 1. Definitions. "Sale at retail" means any transfer
22of the ownership of or title to tangible personal property to a
23purchaser, for the purpose of use or consumption, and not for
24the purpose of resale in any form as tangible personal

 

 

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1property to the extent not first subjected to a use for which
2it was purchased, for a valuable consideration: Provided that
3the property purchased is deemed to be purchased for the
4purpose of resale, despite first being used, to the extent to
5which it is resold as an ingredient of an intentionally
6produced product or byproduct of manufacturing. For this
7purpose, slag produced as an incident to manufacturing pig
8iron or steel and sold is considered to be an intentionally
9produced byproduct of manufacturing. Transactions whereby the
10possession of the property is transferred but the seller
11retains the title as security for payment of the selling price
12shall be deemed to be sales.
13    "Sale at retail" shall be construed to include any
14transfer of the ownership of or title to tangible personal
15property to a purchaser, for use or consumption by any other
16person to whom such purchaser may transfer the tangible
17personal property without a valuable consideration, and to
18include any transfer, whether made for or without a valuable
19consideration, for resale in any form as tangible personal
20property unless made in compliance with Section 2c of this
21Act.
22    Sales of tangible personal property, which property, to
23the extent not first subjected to a use for which it was
24purchased, as an ingredient or constituent, goes into and
25forms a part of tangible personal property subsequently the
26subject of a "Sale at retail", are not sales at retail as

 

 

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1defined in this Act: Provided that the property purchased is
2deemed to be purchased for the purpose of resale, despite
3first being used, to the extent to which it is resold as an
4ingredient of an intentionally produced product or byproduct
5of manufacturing.
6    "Sale at retail" shall be construed to include any
7Illinois florist's sales transaction in which the purchase
8order is received in Illinois by a florist and the sale is for
9use or consumption, but the Illinois florist has a florist in
10another state deliver the property to the purchaser or the
11purchaser's donee in such other state.
12    Nonreusable tangible personal property that is used by
13persons engaged in the business of operating a restaurant,
14cafeteria, or drive-in is a sale for resale when it is
15transferred to customers in the ordinary course of business as
16part of the sale of food or beverages and is used to deliver,
17package, or consume food or beverages, regardless of where
18consumption of the food or beverages occurs. Examples of those
19items include, but are not limited to nonreusable, paper and
20plastic cups, plates, baskets, boxes, sleeves, buckets or
21other containers, utensils, straws, placemats, napkins, doggie
22bags, and wrapping or packaging materials that are transferred
23to customers as part of the sale of food or beverages in the
24ordinary course of business.
25    The purchase, employment and transfer of such tangible
26personal property as newsprint and ink for the primary purpose

 

 

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1of conveying news (with or without other information) is not a
2purchase, use or sale of tangible personal property.
3    A person whose activities are organized and conducted
4primarily as a not-for-profit service enterprise, and who
5engages in selling tangible personal property at retail
6(whether to the public or merely to members and their guests)
7is engaged in the business of selling tangible personal
8property at retail with respect to such transactions,
9excepting only a person organized and operated exclusively for
10charitable, religious or educational purposes either (1), to
11the extent of sales by such person to its members, students,
12patients or inmates of tangible personal property to be used
13primarily for the purposes of such person, or (2), to the
14extent of sales by such person of tangible personal property
15which is not sold or offered for sale by persons organized for
16profit. The selling of school books and school supplies by
17schools at retail to students is not "primarily for the
18purposes of" the school which does such selling. The
19provisions of this paragraph shall not apply to nor subject to
20taxation occasional dinners, socials or similar activities of
21a person organized and operated exclusively for charitable,
22religious or educational purposes, whether or not such
23activities are open to the public.
24    A person who is the recipient of a grant or contract under
25Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
26serves meals to participants in the federal Nutrition Program

 

 

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1for the Elderly in return for contributions established in
2amount by the individual participant pursuant to a schedule of
3suggested fees as provided for in the federal Act is not
4engaged in the business of selling tangible personal property
5at retail with respect to such transactions.
6    "Purchaser" means anyone who, through a sale at retail,
7acquires the ownership of or title to tangible personal
8property for a valuable consideration.
9    "Reseller of motor fuel" means any person engaged in the
10business of selling or delivering or transferring title of
11motor fuel to another person other than for use or
12consumption. No person shall act as a reseller of motor fuel
13within this State without first being registered as a reseller
14pursuant to Section 2c or a retailer pursuant to Section 2a.
15    "Selling price" or the "amount of sale" means the
16consideration for a sale valued in money whether received in
17money or otherwise, including cash, credits, property, other
18than as hereinafter provided, and services, but, prior to
19January 1, 2020 and beginning again on January 1, 2022, not
20including the value of or credit given for traded-in tangible
21personal property where the item that is traded-in is of like
22kind and character as that which is being sold; beginning
23January 1, 2020 and until January 1, 2022, "selling price"
24includes the portion of the value of or credit given for
25traded-in motor vehicles of the First Division as defined in
26Section 1-146 of the Illinois Vehicle Code of like kind and

 

 

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1character as that which is being sold that exceeds $10,000.
2"Selling price" shall be determined without any deduction on
3account of the cost of the property sold, the cost of materials
4used, labor or service cost or any other expense whatsoever,
5but does not include charges that are added to prices by
6sellers on account of the seller's tax liability under this
7Act, or on account of the seller's duty to collect, from the
8purchaser, the tax that is imposed by the Use Tax Act, or,
9except as otherwise provided with respect to any cigarette tax
10imposed by a home rule unit, on account of the seller's tax
11liability under any local occupation tax administered by the
12Department, or, except as otherwise provided with respect to
13any cigarette tax imposed by a home rule unit on account of the
14seller's duty to collect, from the purchasers, the tax that is
15imposed under any local use tax administered by the
16Department. Effective December 1, 1985, "selling price" shall
17include charges that are added to prices by sellers on account
18of the seller's tax liability under the Cigarette Tax Act, on
19account of the sellers' duty to collect, from the purchaser,
20the tax imposed under the Cigarette Use Tax Act, and on account
21of the seller's duty to collect, from the purchaser, any
22cigarette tax imposed by a home rule unit.
23    Notwithstanding any law to the contrary, for any motor
24vehicle, as defined in Section 1-146 of the Vehicle Code, that
25is sold on or after January 1, 2015 for the purpose of leasing
26the vehicle for a defined period that is longer than one year

 

 

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1and (1) is a motor vehicle of the second division that: (A) is
2a self-contained motor vehicle designed or permanently
3converted to provide living quarters for recreational,
4camping, or travel use, with direct walk through access to the
5living quarters from the driver's seat; (B) is of the van
6configuration designed for the transportation of not less than
77 nor more than 16 passengers; or (C) has a gross vehicle
8weight rating of 8,000 pounds or less or (2) is a motor vehicle
9of the first division, and, on and after January 1, 2023, for
10any item of tangible personal property, other than computer
11software and property subject to the Rental Purchase Agreement
12Occupation and Use Tax Act, that the purchaser certifies is
13purchased for the purpose of leasing, referred to in this
14Section as "leased property", "selling price" or "amount of
15sale" means the consideration received by the lessor pursuant
16to the motor vehicle lease contract, or oral or written
17agreement for other leased property, including amounts due at
18lease signing and all monthly or other regular payments
19charged over the term of the lease. Also included in the
20selling price is any amount received by the lessor from the
21lessee for the leased vehicle or other leased property that is
22not calculated at the time the lease is executed, including,
23but not limited to, excess mileage charges and charges for
24excess wear and tear. For sales that occur in Illinois, with
25respect to any amount received by the lessor from the lessee
26for the leased vehicle or other leased property that is not

 

 

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1calculated at the time the lease is executed, the lessor who
2purchased the motor vehicle or other leased property does not
3incur the tax imposed by the Use Tax Act on those amounts, and
4the retailer who makes the retail sale of the motor vehicle to
5the lessor is not required to collect the tax imposed by the
6Use Tax Act or to pay the tax imposed by this Act on those
7amounts. However, the lessor who purchased the motor vehicle
8assumes the liability for reporting and paying the tax on
9those amounts directly to the Department in the same form
10(Illinois Retailers' Occupation Tax, and local retailers'
11occupation taxes, if applicable) in which the retailer would
12have reported and paid such tax if the retailer had accounted
13for the tax to the Department. For amounts received by the
14lessor from the lessee that are not calculated at the time the
15lease is executed, the lessor must file the return and pay the
16tax to the Department by the due date otherwise required by
17this Act for returns other than transaction returns. If the
18retailer is entitled under this Act to a discount for
19collecting and remitting the tax imposed under this Act to the
20Department with respect to the sale of the motor vehicle or
21other leased property to the lessor, then the right to the
22discount provided in this Act shall be transferred to the
23lessor with respect to the tax paid by the lessor for any
24amount received by the lessor from the lessee for the leased
25vehicle or other leased property that is not calculated at the
26time the lease is executed; provided that the discount is only

 

 

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1allowed if the return is timely filed and for amounts timely
2paid. The "selling price" of a motor vehicle that is sold on or
3after January 1, 2015 for the purpose of leasing for a defined
4period of longer than one year and other tangible personal
5property, other than computer software and property that is
6subject to the Rental Purchase Agreement Occupation and Use
7Tax Act, that is sold on or after January 1, 2023 for the
8purpose of leasing shall not be reduced by the value of or
9credit given for traded-in tangible personal property owned by
10the lessor, nor shall it be reduced by the value of or credit
11given for traded-in tangible personal property owned by the
12lessee, regardless of whether the trade-in value thereof is
13assigned by the lessee to the lessor. In the case of a motor
14vehicle that is sold for the purpose of leasing for a defined
15period of longer than one year, the sale occurs at the time of
16the delivery of the vehicle, regardless of the due date of any
17lease payments. In the case of other leased property, the sale
18occurs upon delivery of the property to the lessor, and tax is
19due upon each payment made by the lessee. A lessor who incurs a
20Retailers' Occupation Tax liability on the sale of a motor
21vehicle coming off lease or the sale of other leased property
22may not take a credit against that liability for the Use Tax
23the lessor paid upon the purchase of the motor vehicle (or for
24any tax the lessor paid with respect to any amount received by
25the lessor from the lessee for the leased vehicle that was not
26calculated at the time the lease was executed) if the selling

 

 

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1price of the motor vehicle at the time of purchase was
2calculated using the definition of "selling price" as defined
3in this paragraph. Notwithstanding any other provision of this
4Act to the contrary, lessors shall file all returns and make
5all payments required under this paragraph to the Department
6by electronic means in the manner and form as required by the
7Department. This paragraph does not apply to leases of motor
8vehicles for which, at the time the lease is entered into, the
9term of the lease is not a defined period, including leases
10with a defined initial period with the option to continue the
11lease on a month-to-month or other basis beyond the initial
12defined period.
13    The phrase "like kind and character" shall be liberally
14construed (including but not limited to any form of motor
15vehicle for any form of motor vehicle, or any kind of farm or
16agricultural implement for any other kind of farm or
17agricultural implement), while not including a kind of item
18which, if sold at retail by that retailer, would be exempt from
19retailers' occupation tax and use tax as an isolated or
20occasional sale.
21    "Gross receipts" from the sales of tangible personal
22property at retail means the total selling price or the amount
23of such sales, as hereinbefore defined. In the case of charge
24and time sales, the amount thereof shall be included only as
25and when payments are received by the seller. Receipts or
26other consideration derived by a seller from the sale,

 

 

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1transfer or assignment of accounts receivable to a wholly
2owned subsidiary will not be deemed payments prior to the time
3the purchaser makes payment on such accounts.
4    "Department" means the Department of Revenue.
5    "Person" means any natural individual, firm, partnership,
6association, joint stock company, joint adventure, public or
7private corporation, limited liability company, or a receiver,
8executor, trustee, guardian or other representative appointed
9by order of any court.
10    The isolated or occasional sale of tangible personal
11property at retail by a person who does not hold himself out as
12being engaged (or who does not habitually engage) in selling
13such tangible personal property at retail, or a sale through a
14bulk vending machine, does not constitute engaging in a
15business of selling such tangible personal property at retail
16within the meaning of this Act; provided that any person who is
17engaged in a business which is not subject to the tax imposed
18by this Act because of involving the sale of or a contract to
19sell real estate or a construction contract to improve real
20estate or a construction contract to engineer, install, and
21maintain an integrated system of products, but who, in the
22course of conducting such business, transfers tangible
23personal property to users or consumers in the finished form
24in which it was purchased, and which does not become real
25estate or was not engineered and installed, under any
26provision of a construction contract or real estate sale or

 

 

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1real estate sales agreement entered into with some other
2person arising out of or because of such nontaxable business,
3is engaged in the business of selling tangible personal
4property at retail to the extent of the value of the tangible
5personal property so transferred. If, in such a transaction, a
6separate charge is made for the tangible personal property so
7transferred, the value of such property, for the purpose of
8this Act, shall be the amount so separately charged, but not
9less than the cost of such property to the transferor; if no
10separate charge is made, the value of such property, for the
11purposes of this Act, is the cost to the transferor of such
12tangible personal property. Construction contracts for the
13improvement of real estate consisting of engineering,
14installation, and maintenance of voice, data, video, security,
15and all telecommunication systems do not constitute engaging
16in a business of selling tangible personal property at retail
17within the meaning of this Act if they are sold at one
18specified contract price.
19    A person who holds himself or herself out as being engaged
20(or who habitually engages) in selling tangible personal
21property at retail is a person engaged in the business of
22selling tangible personal property at retail hereunder with
23respect to such sales (and not primarily in a service
24occupation) notwithstanding the fact that such person designs
25and produces such tangible personal property on special order
26for the purchaser and in such a way as to render the property

 

 

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1of value only to such purchaser, if such tangible personal
2property so produced on special order serves substantially the
3same function as stock or standard items of tangible personal
4property that are sold at retail.
5    Persons who engage in the business of transferring
6tangible personal property upon the redemption of trading
7stamps are engaged in the business of selling such property at
8retail and shall be liable for and shall pay the tax imposed by
9this Act on the basis of the retail value of the property
10transferred upon redemption of such stamps.
11    "Bulk vending machine" means a vending machine, containing
12unsorted confections, nuts, toys, or other items designed
13primarily to be used or played with by children which, when a
14coin or coins of a denomination not larger than $0.50 are
15inserted, are dispensed in equal portions, at random and
16without selection by the customer.
17    "Remote retailer" means a retailer that does not maintain
18within this State, directly or by a subsidiary, an office,
19distribution house, sales house, warehouse or other place of
20business, or any agent or other representative operating
21within this State under the authority of the retailer or its
22subsidiary, irrespective of whether such place of business or
23agent is located here permanently or temporarily or whether
24such retailer or subsidiary is licensed to do business in this
25State.
26    "Marketplace" means a physical or electronic place, forum,

 

 

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1platform, application, or other method by which a marketplace
2seller sells or offers to sell items.
3    "Marketplace facilitator" means a person who, pursuant to
4an agreement with an unrelated third-party marketplace seller,
5directly or indirectly through one or more affiliates
6facilitates a retail sale by an unrelated third party
7marketplace seller by:
8        (1) listing or advertising for sale by the marketplace
9    seller in a marketplace, tangible personal property that
10    is subject to tax under this Act; and
11        (2) either directly or indirectly, through agreements
12    or arrangements with third parties, collecting payment
13    from the customer and transmitting that payment to the
14    marketplace seller regardless of whether the marketplace
15    facilitator receives compensation or other consideration
16    in exchange for its services.
17    A person who provides advertising services, including
18listing products for sale, is not considered a marketplace
19facilitator, so long as the advertising service platform or
20forum does not engage, directly or indirectly through one or
21more affiliated persons, in the activities described in
22paragraph (2) of this definition of "marketplace facilitator".
23    "Marketplace facilitator" does not include any person
24licensed under the Auction License Act. This exemption does
25not apply to any person who is an Internet auction listing
26service, as defined by the Auction License Act.

 

 

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1    "Marketplace seller" means a person that makes sales
2through a marketplace operated by an unrelated third party
3marketplace facilitator.
4(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20;
5102-353, eff. 1-1-22; 102-634, eff. 8-27-21; 102-813, eff.
65-13-22.)
 
7    (35 ILCS 120/2)  (from Ch. 120, par. 441)
8    Sec. 2. Tax imposed.
9    (a) A tax is imposed upon persons engaged in the business
10of one or both of the following: (i) selling at retail tangible
11personal property, including computer software, and including
12photographs, negatives, and positives that are the product of
13photoprocessing, but not including products of photoprocessing
14produced for use in motion pictures for public commercial
15exhibition and (ii) leasing tangible personal property, other
16than computer software and property subject to the Rental
17Purchase Agreement Occupation and Use Tax Act and any motor
18vehicle as defined in Section 1-146 of the Illinois Vehicle
19Code. Beginning January 1, 2001, prepaid telephone calling
20arrangements shall be considered tangible personal property
21subject to the tax imposed under this Act regardless of the
22form in which those arrangements may be embodied, transmitted,
23or fixed by any method now known or hereafter developed. Sales
24of (1) electricity delivered to customers by wire; (2) natural
25or artificial gas that is delivered to customers through

 

 

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1pipes, pipelines, or mains; and (3) water that is delivered to
2customers through pipes, pipelines, or mains are not subject
3to tax under this Act. The provisions of this amendatory Act of
4the 98th General Assembly are declaratory of existing law as
5to the meaning and scope of this Act.
6    (b) Beginning on January 1, 2021, a remote retailer is
7engaged in the occupation of selling at retail in Illinois for
8purposes of this Act, if:
9        (1) the cumulative gross receipts from sales of
10    tangible personal property to purchasers in Illinois are
11    $100,000 or more; or
12        (2) the retailer enters into 200 or more separate
13    transactions for the sale of tangible personal property to
14    purchasers in Illinois.
15    Remote retailers that meet or exceed the threshold in
16either paragraph (1) or (2) above shall be liable for all
17applicable State retailers' and locally imposed retailers'
18occupation taxes administered by the Department on all retail
19sales to Illinois purchasers.
20    The remote retailer shall determine on a quarterly basis,
21ending on the last day of March, June, September, and
22December, whether he or she meets the criteria of either
23paragraph (1) or (2) of this subsection for the preceding
2412-month period. If the retailer meets the criteria of either
25paragraph (1) or (2) for a 12-month period, he or she is
26considered a retailer maintaining a place of business in this

 

 

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1State and is required to collect and remit the tax imposed
2under this Act and all retailers' occupation tax imposed by
3local taxing jurisdictions in Illinois, provided such local
4taxes are administered by the Department, and to file all
5applicable returns for one year. At the end of that one-year
6period, the retailer shall determine whether the retailer met
7the criteria of either paragraph (1) or (2) for the preceding
812-month period. If the retailer met the criteria in either
9paragraph (1) or (2) for the preceding 12-month period, he or
10she is considered a retailer maintaining a place of business
11in this State and is required to collect and remit all
12applicable State and local retailers' occupation taxes and
13file returns for the subsequent year. If, at the end of a
14one-year period, a retailer that was required to collect and
15remit the tax imposed under this Act determines that he or she
16did not meet the criteria in either paragraph (1) or (2) during
17the preceding 12-month period, then the retailer shall
18subsequently determine on a quarterly basis, ending on the
19last day of March, June, September, and December, whether he
20or she meets the criteria of either paragraph (1) or (2) for
21the preceding 12-month period.
22    (b-5) For the purposes of this Section, neither the gross
23receipts from nor the number of separate transactions for
24sales of tangible personal property to purchasers in Illinois
25that a remote retailer makes through a marketplace facilitator
26shall be included for the purposes of determining whether he

 

 

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1or she has met the thresholds of subsection (b) of this Section
2so long as the remote retailer has received certification from
3the marketplace facilitator that the marketplace facilitator
4is legally responsible for payment of tax on such sales.
5    (b-10) A remote retailer required to collect taxes imposed
6under the Use Tax Act on retail sales made to Illinois
7purchasers shall be liable to the Department for such taxes,
8except when the remote retailer is relieved of the duty to
9remit such taxes by virtue of having paid to the Department
10taxes imposed by this Act in accordance with this Section upon
11his or her gross receipts from such sales.
12    (c) Marketplace facilitators engaged in the business of
13selling at retail tangible personal property in Illinois.
14Beginning January 1, 2021, a marketplace facilitator is
15engaged in the occupation of selling at retail tangible
16personal property in Illinois for purposes of this Act if,
17during the previous 12-month period:
18        (1) the cumulative gross receipts from sales of
19    tangible personal property on its own behalf or on behalf
20    of marketplace sellers to purchasers in Illinois equals
21    $100,000 or more; or
22        (2) the marketplace facilitator enters into 200 or
23    more separate transactions on its own behalf or on behalf
24    of marketplace sellers for the sale of tangible personal
25    property to purchasers in Illinois, regardless of whether
26    the marketplace facilitator or marketplace sellers for

 

 

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1    whom such sales are facilitated are registered as
2    retailers in this State.
3    A marketplace facilitator who meets either paragraph (1)
4or (2) of this subsection is required to remit the applicable
5State retailers' occupation taxes under this Act and local
6retailers' occupation taxes administered by the Department on
7all taxable sales of tangible personal property made by the
8marketplace facilitator or facilitated for marketplace sellers
9to customers in this State. A marketplace facilitator selling
10or facilitating the sale of tangible personal property to
11customers in this State is subject to all applicable
12procedures and requirements of this Act.
13    The marketplace facilitator shall determine on a quarterly
14basis, ending on the last day of March, June, September, and
15December, whether he or she meets the criteria of either
16paragraph (1) or (2) of this subsection for the preceding
1712-month period. If the marketplace facilitator meets the
18criteria of either paragraph (1) or (2) for a 12-month period,
19he or she is considered a retailer maintaining a place of
20business in this State and is required to remit the tax imposed
21under this Act and all retailers' occupation tax imposed by
22local taxing jurisdictions in Illinois, provided such local
23taxes are administered by the Department, and to file all
24applicable returns for one year. At the end of that one-year
25period, the marketplace facilitator shall determine whether it
26met the criteria of either paragraph (1) or (2) for the

 

 

SB2201- 37 -LRB103 28036 HLH 54415 b

1preceding 12-month period. If the marketplace facilitator met
2the criteria in either paragraph (1) or (2) for the preceding
312-month period, it is considered a retailer maintaining a
4place of business in this State and is required to collect and
5remit all applicable State and local retailers' occupation
6taxes and file returns for the subsequent year. If at the end
7of a one-year period a marketplace facilitator that was
8required to collect and remit the tax imposed under this Act
9determines that he or she did not meet the criteria in either
10paragraph (1) or (2) during the preceding 12-month period, the
11marketplace facilitator shall subsequently determine on a
12quarterly basis, ending on the last day of March, June,
13September, and December, whether he or she meets the criteria
14of either paragraph (1) or (2) for the preceding 12-month
15period.
16    A marketplace facilitator shall be entitled to any
17credits, deductions, or adjustments to the sales price
18otherwise provided to the marketplace seller, in addition to
19any such adjustments provided directly to the marketplace
20facilitator. This Section pertains to, but is not limited to,
21adjustments such as discounts, coupons, and rebates. In
22addition, a marketplace facilitator shall be entitled to the
23retailers' discount provided in Section 3 of the Retailers'
24Occupation Tax Act on all marketplace sales, and the
25marketplace seller shall not include sales made through a
26marketplace facilitator when computing any retailers' discount

 

 

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1on remaining sales. Marketplace facilitators shall report and
2remit the applicable State and local retailers' occupation
3taxes on sales facilitated for marketplace sellers separately
4from any sales or use tax collected on taxable retail sales
5made directly by the marketplace facilitator or its
6affiliates.
7    The marketplace facilitator is liable for the remittance
8of all applicable State retailers' occupation taxes under this
9Act and local retailers' occupation taxes administered by the
10Department on sales through the marketplace and is subject to
11audit on all such sales. The Department shall not audit
12marketplace sellers for their marketplace sales where a
13marketplace facilitator remitted the applicable State and
14local retailers' occupation taxes unless the marketplace
15facilitator seeks relief as a result of incorrect information
16provided to the marketplace facilitator by a marketplace
17seller as set forth in this Section. The marketplace
18facilitator shall not be held liable for tax on any sales made
19by a marketplace seller that take place outside of the
20marketplace and which are not a part of any agreement between a
21marketplace facilitator and a marketplace seller. In addition,
22marketplace facilitators shall not be held liable to State and
23local governments of Illinois for having charged and remitted
24an incorrect amount of State and local retailers' occupation
25tax if, at the time of the sale, the tax is computed based on
26erroneous data provided by the State in database files on tax

 

 

SB2201- 39 -LRB103 28036 HLH 54415 b

1rates, boundaries, or taxing jurisdictions or incorrect
2information provided to the marketplace facilitator by the
3marketplace seller.
4    (d) A marketplace facilitator shall:
5        (1) certify to each marketplace seller that the
6    marketplace facilitator assumes the rights and duties of a
7    retailer under this Act with respect to sales made by the
8    marketplace seller through the marketplace; and
9        (2) remit taxes imposed by this Act as required by
10    this Act for sales made through the marketplace.
11    (e) A marketplace seller shall retain books and records
12for all sales made through a marketplace in accordance with
13the requirements of this Act.
14    (f) A marketplace facilitator is subject to audit on all
15marketplace sales for which it is considered to be the
16retailer, but shall not be liable for tax or subject to audit
17on sales made by marketplace sellers outside of the
18marketplace.
19    (g) A marketplace facilitator required to collect taxes
20imposed under the Use Tax Act on marketplace sales made to
21Illinois purchasers shall be liable to the Department for such
22taxes, except when the marketplace facilitator is relieved of
23the duty to remit such taxes by virtue of having paid to the
24Department taxes imposed by this Act in accordance with this
25Section upon his or her gross receipts from such sales.
26    (h) Nothing in this Section shall allow the Department to

 

 

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1collect retailers' occupation taxes from both the marketplace
2facilitator and marketplace seller on the same transaction.
3    (i) If, for any reason, the Department is prohibited from
4enforcing the marketplace facilitator's duty under this Act to
5remit taxes pursuant to this Section, the duty to remit such
6taxes remains with the marketplace seller.
7    (j) Nothing in this Section affects the obligation of any
8consumer to remit use tax for any taxable transaction for
9which a certified service provider acting on behalf of a
10remote retailer or a marketplace facilitator does not collect
11and remit the appropriate tax.
12    (k) Nothing in this Section shall allow the Department to
13collect the retailers' occupation tax from both the
14marketplace facilitator and the marketplace seller.
15(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
 
16    (35 ILCS 120/2c)  (from Ch. 120, par. 441c)
17    Sec. 2c. If the purchaser is not registered with the
18Department as a taxpayer, but claims to be a reseller of the
19tangible personal property in such a way that such resales are
20not taxable under this Act or under some other tax law which
21the Department may administer, such purchaser (except in the
22case of an out-of-State purchaser who will always resell and
23deliver the property to his customers outside Illinois) shall
24apply to the Department for a resale number. Such applicant
25shall state facts which will show the Department why such

 

 

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1applicant is not liable for tax under this Act or under some
2other tax law which the Department may administer on any of his
3resales and shall furnish such additional information as the
4Department may reasonably require.
5    Upon approval of the application, the Department shall
6assign a resale number to the applicant and shall certify such
7number to him. The Department may cancel any such number which
8is obtained through misrepresentation, or which is used to
9make a purchase tax-free when the purchase in fact is not a
10purchase for resale, or which no longer applies because of the
11purchaser's having discontinued the making of tax exempt
12resales of the property.
13    The Department may restrict the use of the number to one
14year at a time or to some other definite period if the
15Department finds it impracticable or otherwise inadvisable to
16issue such numbers for indefinite periods.
17    Except as provided hereinabove in this Section, a sale
18shall be made tax-free on the ground of being a sale for resale
19or lease if the purchaser has an active registration number or
20resale number from the Department and furnishes that number to
21the seller in connection with certifying to the seller that
22any sale to such purchaser is nontaxable because of being a
23sale for resale or lease.
24    Failure to present an active registration number or resale
25number and a certification to the seller that a sale is for
26resale or lease creates a presumption that a sale is not for

 

 

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1resale or lease. This presumption may be rebutted by other
2evidence that all of the seller's sales are sale for resale or
3lease, or that a particular sale is a sale for resale or lease.
4(Source: P.A. 83-1463.)
 
5    (35 ILCS 120/6e new)
6    Sec. 6e. One-time transitional use tax credit. Within 3
7months after the effective date of this amendatory Act of the
8103rd General Assembly, lessors of non-titled leased property,
9other than computer software and property subject to the
10Rental Purchase Agreement Occupation and Use Tax Act, shall
11file an application upon a form prescribed and furnished by
12the Department, to receive a one-time credit for any use tax
13paid prior to the effective date of effective date of this
14amendatory Act of the 103rd General Assembly on that property.
15The Department shall issue a credit in that amount. Upon
16issuance of the credit, the lessor may apply the credit
17against the tax imposed under this Act or the Use Tax Act.
 
18    Section 15. The Counties Code is amended by changing
19Sections 5-1006, 5-1006.5, and 5-1006.7 as follows:
 
20    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
21    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
22Law. Any county that is a home rule unit may impose a tax upon
23all persons engaged in the business of selling tangible

 

 

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1personal property, leasing tangible personal property, or both
2selling and leasing tangible personal property, other than an
3item of tangible personal property titled or registered with
4an agency of this State's government, at retail in the county
5on the gross receipts from such sales or leases made in the
6course of their business. The tax shall not be imposed on the
7sale or lease of: (1) tangible personal property titled or
8registered with an agency of this State's government; (2)
9tangible personal property subject to a personal property
10lease transaction tax paid to the home rule municipality; (3)
11computer software; or (4) tangible personal property subject
12to the Rental Purchase Agreement Occupation and Use Tax Act.
13If imposed, this tax shall only be imposed in 1/4% increments.
14On and after September 1, 1991, this additional tax may not be
15imposed on tangible personal property taxed at the 1% rate
16under the Retailers' Occupation Tax Act (or at the 0% rate
17imposed under this amendatory Act of the 102nd General
18Assembly). Beginning December 1, 2019, this tax is not imposed
19on sales of aviation fuel unless the tax revenue is expended
20for airport-related purposes. If the county does not have an
21airport-related purpose to which it dedicates aviation fuel
22tax revenue, then aviation fuel is excluded from the tax. The
23county must comply with the certification requirements for
24airport-related purposes under Section 2-22 of the Retailers'
25Occupation Tax Act. For purposes of this Section,
26"airport-related purposes" has the meaning ascribed in Section

 

 

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16z-20.2 of the State Finance Act. This exclusion for aviation
2fuel only applies for so long as the revenue use requirements
3of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4county. The changes made to this Section by this amendatory
5Act of the 101st General Assembly are a denial and limitation
6of home rule powers and functions under subsection (g) of
7Section 6 of Article VII of the Illinois Constitution. The tax
8imposed by a home rule county pursuant to this Section and all
9civil penalties that may be assessed as an incident thereof
10shall be collected and enforced by the State Department of
11Revenue. The certificate of registration that is issued by the
12Department to a retailer under the Retailers' Occupation Tax
13Act shall permit the retailer to engage in a business that is
14taxable under any ordinance or resolution enacted pursuant to
15this Section without registering separately with the
16Department under such ordinance or resolution or under this
17Section. The Department shall have full power to administer
18and enforce this Section; to collect all taxes and penalties
19due hereunder; to dispose of taxes and penalties so collected
20in the manner hereinafter provided; and to determine all
21rights to credit memoranda arising on account of the erroneous
22payment of tax or penalty hereunder. In the administration of,
23and compliance with, this Section, the Department and persons
24who are subject to this Section shall have the same rights,
25remedies, privileges, immunities, powers and duties, and be
26subject to the same conditions, restrictions, limitations,

 

 

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1penalties and definitions of terms, and employ the same modes
2of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
31e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
4provisions therein other than the State rate of tax), 3
5(except as to the disposition of taxes and penalties
6collected, and except that the retailer's discount is not
7allowed for taxes paid on aviation fuel that are subject to the
8revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
947133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
106, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
11Occupation Tax Act and Section 3-7 of the Uniform Penalty and
12Interest Act, as fully as if those provisions were set forth
13herein.
14    No tax may be imposed by a home rule county pursuant to
15this Section unless the county also imposes a tax at the same
16rate pursuant to Section 5-1007.
17    Persons subject to any tax imposed pursuant to the
18authority granted in this Section may reimburse themselves for
19their seller's tax liability hereunder by separately stating
20such tax as an additional charge, which charge may be stated in
21combination, in a single amount, with State tax which sellers
22are required to collect under the Use Tax Act, pursuant to such
23bracket schedules as the Department may prescribe.
24    Whenever the Department determines that a refund should be
25made under this Section to a claimant instead of issuing a
26credit memorandum, the Department shall notify the State

 

 

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1Comptroller, who shall cause the order to be drawn for the
2amount specified and to the person named in the notification
3from the Department. The refund shall be paid by the State
4Treasurer out of the home rule county retailers' occupation
5tax fund or the Local Government Aviation Trust Fund, as
6appropriate.
7    Except as otherwise provided in this paragraph, the
8Department shall forthwith pay over to the State Treasurer, ex
9officio, as trustee, all taxes and penalties collected
10hereunder for deposit into the Home Rule County Retailers'
11Occupation Tax Fund. Taxes and penalties collected on aviation
12fuel sold on or after December 1, 2019, shall be immediately
13paid over by the Department to the State Treasurer, ex
14officio, as trustee, for deposit into the Local Government
15Aviation Trust Fund. The Department shall only pay moneys into
16the Local Government Aviation Trust Fund under this Section
17for so long as the revenue use requirements of 49 U.S.C.
1847107(b) and 49 U.S.C. 47133 are binding on the county.
19    As soon as possible after the first day of each month,
20beginning January 1, 2011, upon certification of the
21Department of Revenue, the Comptroller shall order
22transferred, and the Treasurer shall transfer, to the STAR
23Bonds Revenue Fund the local sales tax increment, as defined
24in the Innovation Development and Economy Act, collected under
25this Section during the second preceding calendar month for
26sales within a STAR bond district.

 

 

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1    After the monthly transfer to the STAR Bonds Revenue Fund,
2on or before the 25th day of each calendar month, the
3Department shall prepare and certify to the Comptroller the
4disbursement of stated sums of money to named counties, the
5counties to be those from which retailers have paid taxes or
6penalties hereunder to the Department during the second
7preceding calendar month. The amount to be paid to each county
8shall be the amount (not including credit memoranda and not
9including taxes and penalties collected on aviation fuel sold
10on or after December 1, 2019) collected hereunder during the
11second preceding calendar month by the Department plus an
12amount the Department determines is necessary to offset any
13amounts that were erroneously paid to a different taxing body,
14and not including an amount equal to the amount of refunds made
15during the second preceding calendar month by the Department
16on behalf of such county, and not including any amount which
17the Department determines is necessary to offset any amounts
18which were payable to a different taxing body but were
19erroneously paid to the county, and not including any amounts
20that are transferred to the STAR Bonds Revenue Fund, less 1.5%
21of the remainder, which the Department shall transfer into the
22Tax Compliance and Administration Fund. The Department, at the
23time of each monthly disbursement to the counties, shall
24prepare and certify to the State Comptroller the amount to be
25transferred into the Tax Compliance and Administration Fund
26under this Section. Within 10 days after receipt, by the

 

 

SB2201- 48 -LRB103 28036 HLH 54415 b

1Comptroller, of the disbursement certification to the counties
2and the Tax Compliance and Administration Fund provided for in
3this Section to be given to the Comptroller by the Department,
4the Comptroller shall cause the orders to be drawn for the
5respective amounts in accordance with the directions contained
6in the certification.
7    In addition to the disbursement required by the preceding
8paragraph, an allocation shall be made in March of each year to
9each county that received more than $500,000 in disbursements
10under the preceding paragraph in the preceding calendar year.
11The allocation shall be in an amount equal to the average
12monthly distribution made to each such county under the
13preceding paragraph during the preceding calendar year
14(excluding the 2 months of highest receipts). The distribution
15made in March of each year subsequent to the year in which an
16allocation was made pursuant to this paragraph and the
17preceding paragraph shall be reduced by the amount allocated
18and disbursed under this paragraph in the preceding calendar
19year. The Department shall prepare and certify to the
20Comptroller for disbursement the allocations made in
21accordance with this paragraph.
22    For the purpose of determining the local governmental unit
23whose tax is applicable, a retail sale by a producer of coal or
24other mineral mined in Illinois is a sale at retail at the
25place where the coal or other mineral mined in Illinois is
26extracted from the earth. This paragraph does not apply to

 

 

SB2201- 49 -LRB103 28036 HLH 54415 b

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

 

 

SB2201- 50 -LRB103 28036 HLH 54415 b

1and enforce this Section as of the first day of January next
2following such adoption and filing. Beginning April 1, 1998,
3an ordinance or resolution imposing or discontinuing the tax
4hereunder or effecting a change in the rate thereof shall
5either (i) be adopted and a certified copy thereof filed with
6the Department on or before the first day of April, whereupon
7the Department shall proceed to administer and enforce this
8Section as of the first day of July next following the adoption
9and filing; or (ii) be adopted and a certified copy thereof
10filed with the Department on or before the first day of
11October, whereupon the Department shall proceed to administer
12and enforce this Section as of the first day of January next
13following the adoption and filing.
14    When certifying the amount of a monthly disbursement to a
15county under this Section, the Department shall increase or
16decrease such amount by an amount necessary to offset any
17misallocation of previous disbursements. The offset amount
18shall be the amount erroneously disbursed within the previous
196 months from the time a misallocation is discovered.
20    This Section shall be known and may be cited as the Home
21Rule County Retailers' Occupation Tax Law.
22(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
23101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
 
24    (55 ILCS 5/5-1006.5)
25    Sec. 5-1006.5. Special County Retailers' Occupation Tax

 

 

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1For Public Safety, Public Facilities, Mental Health, Substance
2Abuse, or Transportation.
3    (a) The county board of any county may impose a tax upon
4all persons engaged in the business of selling tangible
5personal property, leasing tangible personal property, or both
6selling and leasing tangible personal property, other than
7personal property titled or registered with an agency of this
8State's government, at retail in the county on the gross
9receipts from the sales or leases made in the course of
10business to provide revenue to be used exclusively for public
11safety, public facility, mental health, substance abuse, or
12transportation purposes in that county (except as otherwise
13provided in this Section), if a proposition for the tax has
14been submitted to the electors of that county and approved by a
15majority of those voting on the question. The tax shall not be
16imposed on the sale or lease of: (1) tangible personal
17property titled or registered with an agency of this State's
18government; (2) tangible personal property subject to a
19personal property lease transaction tax paid to the home rule
20municipality; (3) computer software; or (4) tangible personal
21property subject to the Rental Purchase Agreement Occupation
22and Use Tax Act. If imposed, this tax shall be imposed only in
23one-quarter percent increments. By resolution, the county
24board may order the proposition to be submitted at any
25election. If the tax is imposed for transportation purposes
26for expenditures for public highways or as authorized under

 

 

SB2201- 52 -LRB103 28036 HLH 54415 b

1the Illinois Highway Code, the county board must publish
2notice of the existence of its long-range highway
3transportation plan as required or described in Section 5-301
4of the Illinois Highway Code and must make the plan publicly
5available prior to approval of the ordinance or resolution
6imposing the tax. If the tax is imposed for transportation
7purposes for expenditures for passenger rail transportation,
8the county board must publish notice of the existence of its
9long-range passenger rail transportation plan and must make
10the plan publicly available prior to approval of the ordinance
11or resolution imposing the tax.
12    If a tax is imposed for public facilities purposes, then
13the name of the project may be included in the proposition at
14the discretion of the county board as determined in the
15enabling resolution. For example, the "XXX Nursing Home" or
16the "YYY Museum".
17    The county clerk shall certify the question to the proper
18election authority, who shall submit the proposition at an
19election in accordance with the general election law.
20        (1) The proposition for public safety purposes shall
21    be in substantially the following form:
22        "To pay for public safety purposes, shall (name of
23    county) be authorized to impose an increase on its share
24    of local sales taxes by (insert rate)?"
25        As additional information on the ballot below the
26    question shall appear the following:

 

 

SB2201- 53 -LRB103 28036 HLH 54415 b

1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail."
4        The county board may also opt to establish a sunset
5    provision at which time the additional sales tax would
6    cease being collected, if not terminated earlier by a vote
7    of the county board. If the county board votes to include a
8    sunset provision, the proposition for public safety
9    purposes shall be in substantially the following form:
10        "To pay for public safety purposes, shall (name of
11    county) be authorized to impose an increase on its share
12    of local sales taxes by (insert rate) for a period not to
13    exceed (insert number of years)?"
14        As additional information on the ballot below the
15    question shall appear the following:
16        "This would mean that a consumer would pay an
17    additional (insert amount) in sales tax for every $100 of
18    tangible personal property bought at retail. If imposed,
19    the additional tax would cease being collected at the end
20    of (insert number of years), if not terminated earlier by
21    a vote of the county board."
22        For the purposes of the paragraph, "public safety
23    purposes" means crime prevention, detention, fire
24    fighting, police, medical, ambulance, or other emergency
25    services.
26        Votes shall be recorded as "Yes" or "No".

 

 

SB2201- 54 -LRB103 28036 HLH 54415 b

1        Beginning on the January 1 or July 1, whichever is
2    first, that occurs not less than 30 days after May 31, 2015
3    (the effective date of Public Act 99-4), Adams County may
4    impose a public safety retailers' occupation tax and
5    service occupation tax at the rate of 0.25%, as provided
6    in the referendum approved by the voters on April 7, 2015,
7    notwithstanding the omission of the additional information
8    that is otherwise required to be printed on the ballot
9    below the question pursuant to this item (1).
10        (2) The proposition for transportation purposes shall
11    be in substantially the following form:
12        "To pay for improvements to roads and other
13    transportation purposes, shall (name of county) be
14    authorized to impose an increase on its share of local
15    sales taxes by (insert rate)?"
16        As additional information on the ballot below the
17    question shall appear the following:
18        "This would mean that a consumer would pay an
19    additional (insert amount) in sales tax for every $100 of
20    tangible personal property bought at retail."
21        The county board may also opt to establish a sunset
22    provision at which time the additional sales tax would
23    cease being collected, if not terminated earlier by a vote
24    of the county board. If the county board votes to include a
25    sunset provision, the proposition for transportation
26    purposes shall be in substantially the following form:

 

 

SB2201- 55 -LRB103 28036 HLH 54415 b

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

 

 

SB2201- 56 -LRB103 28036 HLH 54415 b

1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail."
4        The county board may also opt to establish a sunset
5    provision at which time the additional sales tax would
6    cease being collected, if not terminated earlier by a vote
7    of the county board. If the county board votes to include a
8    sunset provision, the proposition for public facilities
9    purposes shall be in substantially the following form:
10        "To pay for public facilities purposes, shall (name of
11    county) be authorized to impose an increase on its share
12    of local sales taxes by (insert rate) for a period not to
13    exceed (insert number of years)?"
14        As additional information on the ballot below the
15    question shall appear the following:
16        "This would mean that a consumer would pay an
17    additional (insert amount) in sales tax for every $100 of
18    tangible personal property bought at retail. If imposed,
19    the additional tax would cease being collected at the end
20    of (insert number of years), if not terminated earlier by
21    a vote of the county board."
22        For purposes of this Section, "public facilities
23    purposes" means the acquisition, development,
24    construction, reconstruction, rehabilitation,
25    improvement, financing, architectural planning, and
26    installation of capital facilities consisting of

 

 

SB2201- 57 -LRB103 28036 HLH 54415 b

1    buildings, structures, and durable equipment and for the
2    acquisition and improvement of real property and interest
3    in real property required, or expected to be required, in
4    connection with the public facilities, for use by the
5    county for the furnishing of governmental services to its
6    citizens, including, but not limited to, museums and
7    nursing homes.
8        The votes shall be recorded as "Yes" or "No".
9        (4) The proposition for mental health purposes shall
10    be in substantially the following form:
11        "To pay for mental health purposes, shall (name of
12    county) be authorized to impose an increase on its share
13    of local sales taxes by (insert rate)?"
14        As additional information on the ballot below the
15    question shall appear the following:
16        "This would mean that a consumer would pay an
17    additional (insert amount) in sales tax for every $100 of
18    tangible personal property bought at retail."
19        The county board may also opt to establish a sunset
20    provision at which time the additional sales tax would
21    cease being collected, if not terminated earlier by a vote
22    of the county board. If the county board votes to include a
23    sunset provision, the proposition for public facilities
24    purposes shall be in substantially the following form:
25        "To pay for mental health purposes, shall (name of
26    county) be authorized to impose an increase on its share

 

 

SB2201- 58 -LRB103 28036 HLH 54415 b

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

 

 

SB2201- 59 -LRB103 28036 HLH 54415 b

1    purposes shall be in substantially the following form:
2        "To pay for substance abuse purposes, shall (name of
3    county) be authorized to impose an increase on its share
4    of local sales taxes by (insert rate) for a period not to
5    exceed (insert number of years)?"
6        As additional information on the ballot below the
7    question shall appear the following:
8        "This would mean that a consumer would pay an
9    additional (insert amount) in sales tax for every $100 of
10    tangible personal property bought at retail. If imposed,
11    the additional tax would cease being collected at the end
12    of (insert number of years), if not terminated earlier by
13    a vote of the county board."
14        The votes shall be recorded as "Yes" or "No".
15    If a majority of the electors voting on the proposition
16vote in favor of it, the county may impose the tax. A county
17may not submit more than one proposition authorized by this
18Section to the electors at any one time.
19    This additional tax may not be imposed on tangible
20personal property taxed at the 1% rate under the Retailers'
21Occupation Tax Act (or at the 0% rate imposed under this
22amendatory Act of the 102nd General Assembly). Beginning
23December 1, 2019 and through December 31, 2020, this tax is not
24imposed on sales of aviation fuel unless the tax revenue is
25expended for airport-related purposes. If the county does not
26have an airport-related purpose to which it dedicates aviation

 

 

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1fuel tax revenue, then aviation fuel is excluded from the tax.
2The county must comply with the certification requirements for
3airport-related purposes under Section 2-22 of the Retailers'
4Occupation Tax Act. For purposes of this Section,
5"airport-related purposes" has the meaning ascribed in Section
66z-20.2 of the State Finance Act. Beginning January 1, 2021,
7this tax is not imposed on sales of aviation fuel for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the county. The tax imposed by a
10county under this Section and all civil penalties that may be
11assessed as an incident of the tax shall be collected and
12enforced by the Illinois Department of Revenue and deposited
13into a special fund created for that purpose. The certificate
14of registration that is issued by the Department to a retailer
15under the Retailers' Occupation Tax Act shall permit the
16retailer to engage in a business that is taxable without
17registering separately with the Department under an ordinance
18or resolution under this Section. The Department has full
19power to administer and enforce this Section, to collect all
20taxes and penalties due under this Section, to dispose of
21taxes and penalties so collected in the manner provided in
22this Section, and to determine all rights to credit memoranda
23arising on account of the erroneous payment of a tax or penalty
24under this Section. In the administration of and compliance
25with this Section, the Department and persons who are subject
26to this Section shall (i) have the same rights, remedies,

 

 

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1privileges, immunities, powers, and duties, (ii) be subject to
2the same conditions, restrictions, limitations, penalties, and
3definitions of terms, and (iii) employ the same modes of
4procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
51f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
6provisions contained in those Sections other than the State
7rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
8transaction returns and quarter monthly payments, and except
9that the retailer's discount is not allowed for taxes paid on
10aviation fuel that are deposited into the Local Government
11Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
125j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
13of the Retailers' Occupation Tax Act and Section 3-7 of the
14Uniform Penalty and Interest Act as if those provisions were
15set forth in this Section.
16    Persons subject to any tax imposed under the authority
17granted in this Section may reimburse themselves for their
18sellers' tax liability by separately stating the tax as an
19additional charge, which charge may be stated in combination,
20in a single amount, with State tax which sellers are required
21to collect under the Use Tax Act, pursuant to such bracketed
22schedules as the Department may prescribe.
23    Whenever the Department determines that a refund should be
24made under this Section to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the order to be drawn for the

 

 

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1amount specified and to the person named in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the County Public Safety, Public Facilities,
4Mental Health, Substance Abuse, or Transportation Retailers'
5Occupation Tax Fund or the Local Government Aviation Trust
6Fund, as appropriate.
7    (b) If a tax has been imposed under subsection (a), a
8service occupation tax shall also be imposed at the same rate
9upon all persons engaged, in the county, in the business of
10making sales of service, who, as an incident to making those
11sales of service, transfer tangible personal property within
12the county as an incident to a sale of service. This tax may
13not be imposed on tangible personal property taxed at the 1%
14rate under the Service Occupation Tax Act (or at the 0% rate
15imposed under this amendatory Act of the 102nd General
16Assembly). Beginning December 1, 2019 and through December 31,
172020, this tax is not imposed on sales of aviation fuel unless
18the tax revenue is expended for airport-related purposes. If
19the county does not have an airport-related purpose to which
20it dedicates aviation fuel tax revenue, then aviation fuel is
21excluded from the tax. The county must comply with the
22certification requirements for airport-related purposes under
23Section 2-22 of the Retailers' Occupation Tax Act. For
24purposes of this Section, "airport-related purposes" has the
25meaning ascribed in Section 6z-20.2 of the State Finance Act.
26Beginning January 1, 2021, this tax is not imposed on sales of

 

 

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1aviation fuel for so long as the revenue use requirements of 49
2U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
3The tax imposed under this subsection and all civil penalties
4that may be assessed as an incident thereof shall be collected
5and enforced by the Department of Revenue. The Department has
6full power to administer and enforce this subsection; to
7collect all taxes and penalties due hereunder; to dispose of
8taxes and penalties so collected in the manner hereinafter
9provided; and to determine all rights to credit memoranda
10arising on account of the erroneous payment of tax or penalty
11hereunder. In the administration of and compliance with this
12subsection, the Department and persons who are subject to this
13paragraph shall (i) have the same rights, remedies,
14privileges, immunities, powers, and duties, (ii) be subject to
15the same conditions, restrictions, limitations, penalties,
16exclusions, exemptions, and definitions of terms, and (iii)
17employ the same modes of procedure as are prescribed in
18Sections 2 (except that the reference to State in the
19definition of supplier maintaining a place of business in this
20State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
21respect to all provisions therein other than the State rate of
22tax), 4 (except that the reference to the State shall be to the
23county), 5, 7, 8 (except that the jurisdiction to which the tax
24shall be a debt to the extent indicated in that Section 8 shall
25be the county), 9 (except as to the disposition of taxes and
26penalties collected, and except that the retailer's discount

 

 

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1is not allowed for taxes paid on aviation fuel that are
2deposited into the Local Government Aviation Trust Fund), 10,
311, 12 (except the reference therein to Section 2b of the
4Retailers' Occupation Tax Act), 13 (except that any reference
5to the State shall mean the county), Section 15, 16, 17, 18,
619, and 20 of the Service Occupation Tax Act, and Section 3-7
7of the Uniform Penalty and Interest Act, as fully as if those
8provisions were set forth herein.
9    Persons subject to any tax imposed under the authority
10granted in this subsection may reimburse themselves for their
11serviceman's tax liability by separately stating the tax as an
12additional charge, which charge may be stated in combination,
13in a single amount, with State tax that servicemen are
14authorized to collect under the Service Use Tax Act, in
15accordance with such bracket schedules as the Department may
16prescribe.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the warrant to be drawn for the
21amount specified, and to the person named, in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the County Public Safety, Public Facilities,
24Mental Health, Substance Abuse, or Transportation Retailers'
25Occupation Fund or the Local Government Aviation Trust Fund,
26as appropriate.

 

 

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1    Nothing in this subsection shall be construed to authorize
2the county to impose a tax upon the privilege of engaging in
3any business which under the Constitution of the United States
4may not be made the subject of taxation by the State.
5    (c) Except as otherwise provided in this paragraph, the
6Department shall immediately pay over to the State Treasurer,
7ex officio, as trustee, all taxes and penalties collected
8under this Section to be deposited into the County Public
9Safety, Public Facilities, Mental Health, Substance Abuse, or
10Transportation Retailers' Occupation Tax Fund, which shall be
11an unappropriated trust fund held outside of the State
12treasury. Taxes and penalties collected on aviation fuel sold
13on or after December 1, 2019 and through December 31, 2020,
14shall be immediately paid over by the Department to the State
15Treasurer, ex officio, as trustee, for deposit into the Local
16Government Aviation Trust Fund. The Department shall only pay
17moneys into the Local Government Aviation Trust Fund under
18this Act for so long as the revenue use requirements of 49
19U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
20    As soon as possible after the first day of each month,
21beginning January 1, 2011, upon certification of the
22Department of Revenue, the Comptroller shall order
23transferred, and the Treasurer shall transfer, to the STAR
24Bonds Revenue Fund the local sales tax increment, as defined
25in the Innovation Development and Economy Act, collected under
26this Section during the second preceding calendar month for

 

 

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1sales within a STAR bond district.
2    After the monthly transfer to the STAR Bonds Revenue Fund,
3on or before the 25th day of each calendar month, the
4Department shall prepare and certify to the Comptroller the
5disbursement of stated sums of money to the counties from
6which retailers have paid taxes or penalties to the Department
7during the second preceding calendar month. The amount to be
8paid to each county, and deposited by the county into its
9special fund created for the purposes of this Section, shall
10be the amount (not including credit memoranda and not
11including taxes and penalties collected on aviation fuel sold
12on or after December 1, 2019 and through December 31, 2020)
13collected under this Section during the second preceding
14calendar month by the Department plus an amount the Department
15determines is necessary to offset any amounts that were
16erroneously paid to a different taxing body, and not including
17(i) an amount equal to the amount of refunds made during the
18second preceding calendar month by the Department on behalf of
19the county, (ii) any amount that the Department determines is
20necessary to offset any amounts that were payable to a
21different taxing body but were erroneously paid to the county,
22(iii) any amounts that are transferred to the STAR Bonds
23Revenue Fund, and (iv) 1.5% of the remainder, which shall be
24transferred into the Tax Compliance and Administration Fund.
25The Department, at the time of each monthly disbursement to
26the counties, shall prepare and certify to the State

 

 

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

 

 

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

 

 

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1day of July next following the filing; or (ii) on or before the
2first day of October, whereupon the Department shall proceed
3to administer and enforce the tax as of the first day of
4January next following the filing.
5    Beginning January 1, 2014, the results of any election
6authorizing a proposition to impose a tax under this Section
7or effecting an increase in the rate of tax, along with the
8ordinance adopted to impose the tax or increase the rate of the
9tax, or any ordinance adopted to lower the rate or discontinue
10the tax, shall be certified by the county clerk and filed with
11the Illinois Department of Revenue either (i) on or before the
12first day of May, whereupon the Department shall proceed to
13administer and enforce the tax as of the first day of July next
14following the adoption and filing; or (ii) on or before the
15first day of October, whereupon the Department shall proceed
16to administer and enforce the tax as of the first day of
17January next following the adoption and filing.
18    (g) When certifying the amount of a monthly disbursement
19to a county under this Section, the Department shall increase
20or decrease the amounts by an amount necessary to offset any
21miscalculation of previous disbursements. The offset amount
22shall be the amount erroneously disbursed within the previous
236 months from the time a miscalculation is discovered.
24    (g-5) Every county authorized to levy a tax under this
25Section shall, before it levies such tax, establish a 7-member
26mental health board, which shall have the same powers and

 

 

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1duties and be constituted in the same manner as a community
2mental health board established under the Community Mental
3Health Act. Proceeds of the tax under this Section that are
4earmarked for mental health or substance abuse purposes shall
5be deposited into a special county occupation tax fund for
6mental health and substance abuse. The 7-member mental health
7board established under this subsection shall administer the
8special county occupation tax fund for mental health and
9substance abuse in the same manner as the community mental
10health board administers the community mental health fund
11under the Community Mental Health Act.
12    (h) This Section may be cited as the "Special County
13Occupation Tax For Public Safety, Public Facilities, Mental
14Health, Substance Abuse, or Transportation Law".
15    (i) For purposes of this Section, "public safety"
16includes, but is not limited to, crime prevention, detention,
17fire fighting, police, medical, ambulance, or other emergency
18services. The county may share tax proceeds received under
19this Section for public safety purposes, including proceeds
20received before August 4, 2009 (the effective date of Public
21Act 96-124), with any fire protection district located in the
22county. For the purposes of this Section, "transportation"
23includes, but is not limited to, the construction,
24maintenance, operation, and improvement of public highways,
25any other purpose for which a county may expend funds under the
26Illinois Highway Code, and passenger rail transportation. For

 

 

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1the purposes of this Section, "public facilities purposes"
2includes, but is not limited to, the acquisition, development,
3construction, reconstruction, rehabilitation, improvement,
4financing, architectural planning, and installation of capital
5facilities consisting of buildings, structures, and durable
6equipment and for the acquisition and improvement of real
7property and interest in real property required, or expected
8to be required, in connection with the public facilities, for
9use by the county for the furnishing of governmental services
10to its citizens, including, but not limited to, museums and
11nursing homes.
12    (j) The Department may promulgate rules to implement
13Public Act 95-1002 only to the extent necessary to apply the
14existing rules for the Special County Retailers' Occupation
15Tax for Public Safety to this new purpose for public
16facilities.
17(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
18101-275, eff. 8-9-19; 101-604, eff. 12-13-19; 102-379, eff.
191-1-22; 102-700, eff. 4-19-22.)
 
20    (55 ILCS 5/5-1006.7)
21    Sec. 5-1006.7. School facility and resources occupation
22taxes.
23    (a) In any county, a tax shall be imposed upon all persons
24engaged in the business of selling tangible personal property,
25leasing tangible personal property, or both selling and

 

 

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1leasing tangible personal property, other than personal
2property titled or registered with an agency of this State's
3government, at retail in the county on the gross receipts from
4the sales or leases made in the course of business to provide
5revenue to be used exclusively for (i) school facility
6purposes (except as otherwise provided in this Section), (ii)
7school resource officers and mental health professionals, or
8(iii) school facility purposes, school resource officers, and
9mental health professionals if a proposition for the tax has
10been submitted to the electors of that county and approved by a
11majority of those voting on the question as provided in
12subsection (c). The tax shall not be imposed on the sale or
13lease of: (1) tangible personal property titled or registered
14with an agency of this State's government; (2) tangible
15personal property subject to a personal property lease
16transaction tax paid to the home rule municipality; (3)
17computer software; or (4) tangible personal property subject
18to the Rental Purchase Agreement Occupation and Use Tax Act.
19The tax under this Section shall be imposed only in
20one-quarter percent increments and may not exceed 1%.
21    This additional tax may not be imposed on tangible
22personal property taxed at the 1% rate under the Retailers'
23Occupation Tax Act (or at the 0% rate imposed under Public Act
24102-700 this amendatory Act of the 102nd General Assembly).
25Beginning December 1, 2019 and through December 31, 2020, this
26tax is not imposed on sales of aviation fuel unless the tax

 

 

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1revenue is expended for airport-related purposes. If the
2county does not have an airport-related purpose to which it
3dedicates aviation fuel tax revenue, then aviation fuel is
4excluded from the tax. The county must comply with the
5certification requirements for airport-related purposes under
6Section 2-22 of the Retailers' Occupation Tax Act. For
7purposes of this Section, "airport-related purposes" has the
8meaning ascribed in Section 6z-20.2 of the State Finance Act.
9Beginning January 1, 2021, this tax is not imposed on sales of
10aviation fuel for so long as the revenue use requirements of 49
11U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
12The Department of Revenue has full power to administer and
13enforce this subsection, to collect all taxes and penalties
14due under this subsection, to dispose of taxes and penalties
15so collected in the manner provided in this subsection, and to
16determine all rights to credit memoranda arising on account of
17the erroneous payment of a tax or penalty under this
18subsection. The Department shall deposit all taxes and
19penalties collected under this subsection into a special fund
20created for that purpose.
21    In the administration of and compliance with this
22subsection, the Department and persons who are subject to this
23subsection (i) have the same rights, remedies, privileges,
24immunities, powers, and duties, (ii) are subject to the same
25conditions, restrictions, limitations, penalties, and
26definitions of terms, and (iii) shall employ the same modes of

 

 

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1procedure as are set forth in Sections 1 through 1o, 2 through
22-70 (in respect to all provisions contained in those Sections
3other than the State rate of tax), 2a through 2h, 3 (except as
4to the disposition of taxes and penalties collected, and
5except that the retailer's discount is not allowed for taxes
6paid on aviation fuel that are subject to the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5,
85a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c,
96d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers'
10Occupation Tax Act and all provisions of the Uniform Penalty
11and Interest Act as if those provisions were set forth in this
12subsection.
13    The certificate of registration that is issued by the
14Department to a retailer under the Retailers' Occupation Tax
15Act permits the retailer to engage in a business that is
16taxable without registering separately with the Department
17under an ordinance or resolution under this subsection.
18    Persons subject to any tax imposed under the authority
19granted in this subsection may reimburse themselves for their
20seller's tax liability by separately stating that tax as an
21additional charge, which may be stated in combination, in a
22single amount, with State tax that sellers are required to
23collect under the Use Tax Act, pursuant to any bracketed
24schedules set forth by the Department.
25    (b) If a tax has been imposed under subsection (a), then a
26service occupation tax must also be imposed at the same rate

 

 

SB2201- 75 -LRB103 28036 HLH 54415 b

1upon all persons engaged, in the county, in the business of
2making sales of service, who, as an incident to making those
3sales of service, transfer tangible personal property within
4the county as an incident to a sale of service.
5    This tax may not be imposed on tangible personal property
6taxed at the 1% rate under the Service Occupation Tax Act (or
7at the 0% rate imposed under Public Act 102-700 this
8amendatory Act of the 102nd General Assembly). Beginning
9December 1, 2019 and through December 31, 2020, this tax is not
10imposed on sales of aviation fuel unless the tax revenue is
11expended for airport-related purposes. If the county does not
12have an airport-related purpose to which it dedicates aviation
13fuel tax revenue, then aviation fuel is excluded from the tax.
14The county must comply with the certification requirements for
15airport-related purposes under Section 2-22 of the Retailers'
16Occupation Tax Act. For purposes of this Section,
17"airport-related purposes" has the meaning ascribed in Section
186z-20.2 of the State Finance Act. Beginning January 1, 2021,
19this tax is not imposed on sales of aviation fuel for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the county.
22    The tax imposed under this subsection and all civil
23penalties that may be assessed as an incident thereof shall be
24collected and enforced by the Department and deposited into a
25special fund created for that purpose. The Department has full
26power to administer and enforce this subsection, to collect

 

 

SB2201- 76 -LRB103 28036 HLH 54415 b

1all taxes and penalties due under this subsection, to dispose
2of taxes and penalties so collected in the manner provided in
3this subsection, and to determine all rights to credit
4memoranda arising on account of the erroneous payment of a tax
5or penalty under this subsection.
6    In the administration of and compliance with this
7subsection, the Department and persons who are subject to this
8subsection shall (i) have the same rights, remedies,
9privileges, immunities, powers and duties, (ii) be subject to
10the same conditions, restrictions, limitations, penalties and
11definition of terms, and (iii) employ the same modes of
12procedure as are set forth in Sections 2 (except that that
13reference to State in the definition of supplier maintaining a
14place of business in this State means the county), 2a through
152d, 3 through 3-50 (in respect to all provisions contained in
16those Sections other than the State rate of tax), 4 (except
17that the reference to the State shall be to the county), 5, 7,
188 (except that the jurisdiction to which the tax is a debt to
19the extent indicated in that Section 8 is the county), 9
20(except as to the disposition of taxes and penalties
21collected, and except that the retailer's discount is not
22allowed for taxes paid on aviation fuel that are subject to the
23revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2447133), 10, 11, 12 (except the reference therein to Section 2b
25of the Retailers' Occupation Tax Act), 13 (except that any
26reference to the State means the county), Section 15, 16, 17,

 

 

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118, 19, and 20 of the Service Occupation Tax Act and all
2provisions of the Uniform Penalty and Interest Act, as fully
3as if those provisions were set forth herein.
4    Persons subject to any tax imposed under the authority
5granted in this subsection may reimburse themselves for their
6serviceman's tax liability by separately stating the tax as an
7additional charge, which may be stated in combination, in a
8single amount, with State tax that servicemen are authorized
9to collect under the Service Use Tax Act, pursuant to any
10bracketed schedules set forth by the Department.
11    (c) The tax under this Section may not be imposed until the
12question of imposing the tax has been submitted to the
13electors of the county at a regular election and approved by a
14majority of the electors voting on the question. For all
15regular elections held prior to August 23, 2011 (the effective
16date of Public Act 97-542), upon a resolution by the county
17board or a resolution by school district boards that represent
18at least 51% of the student enrollment within the county, the
19county board must certify the question to the proper election
20authority in accordance with the Election Code.
21    For all regular elections held prior to August 23, 2011
22(the effective date of Public Act 97-542), the election
23authority must submit the question in substantially the
24following form:
25        Shall (name of county) be authorized to impose a
26    retailers' occupation tax and a service occupation tax

 

 

SB2201- 78 -LRB103 28036 HLH 54415 b

1    (commonly referred to as a "sales tax") at a rate of
2    (insert rate) to be used exclusively for school facility
3    purposes?
4    The election authority must record the votes as "Yes" or
5"No".
6    If a majority of the electors voting on the question vote
7in the affirmative, then the county may, thereafter, impose
8the tax.
9    For all regular elections held on or after August 23, 2011
10(the effective date of Public Act 97-542), the regional
11superintendent of schools for the county must, upon receipt of
12a resolution or resolutions of school district boards that
13represent more than 50% of the student enrollment within the
14county, certify the question to the proper election authority
15for submission to the electors of the county at the next
16regular election at which the question lawfully may be
17submitted to the electors, all in accordance with the Election
18Code.
19    For all regular elections held on or after August 23, 2011
20(the effective date of Public Act 97-542) and before August
2123, 2019 (the effective date of Public Act 101-455), the
22election authority must submit the question in substantially
23the following form:
24        Shall a retailers' occupation tax and a service
25    occupation tax (commonly referred to as a "sales tax") be
26    imposed in (name of county) at a rate of (insert rate) to

 

 

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1    be used exclusively for school facility purposes?
2    The election authority must record the votes as "Yes" or
3"No".
4    If a majority of the electors voting on the question vote
5in the affirmative, then the tax shall be imposed at the rate
6set forth in the question.
7    For all regular elections held on or after August 23, 2019
8(the effective date of Public Act 101-455), the election
9authority must submit the question as follows:
10        (1) If the referendum is to expand the use of revenues
11    from a currently imposed tax exclusively for school
12    facility purposes to include school resource officers and
13    mental health professionals, the question shall be in
14    substantially the following form:
15            In addition to school facility purposes, shall
16        (name of county) school districts be authorized to use
17        revenues from the tax commonly referred to as the
18        school facility sales tax that is currently imposed in
19        (name of county) at a rate of (insert rate) for school
20        resource officers and mental health professionals?
21        (2) If the referendum is to increase the rate of a tax
22    currently imposed exclusively for school facility purposes
23    at less than 1% and dedicate the additional revenues for
24    school resource officers and mental health professionals,
25    the question shall be in substantially the following form:
26            Shall the tax commonly referred to as the school

 

 

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1        facility sales tax that is currently imposed in (name
2        of county) at the rate of (insert rate) be increased to
3        a rate of (insert rate) with the additional revenues
4        used exclusively for school resource officers and
5        mental health professionals?
6        (3) If the referendum is to impose a tax in a county
7    that has not previously imposed a tax under this Section
8    exclusively for school facility purposes, the question
9    shall be in substantially the following form:
10            Shall a retailers' occupation tax and a service
11        occupation tax (commonly referred to as a sales tax)
12        be imposed in (name of county) at a rate of (insert
13        rate) to be used exclusively for school facility
14        purposes?
15        (4) If the referendum is to impose a tax in a county
16    that has not previously imposed a tax under this Section
17    exclusively for school resource officers and mental health
18    professionals, the question shall be in substantially the
19    following form:
20            Shall a retailers' occupation tax and a service
21        occupation tax (commonly referred to as a sales tax)
22        be imposed in (name of county) at a rate of (insert
23        rate) to be used exclusively for school resource
24        officers and mental health professionals?
25        (5) If the referendum is to impose a tax in a county
26    that has not previously imposed a tax under this Section

 

 

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1    exclusively for school facility purposes, school resource
2    officers, and mental health professionals, the question
3    shall be in substantially the following form:
4            Shall a retailers' occupation tax and a service
5        occupation tax (commonly referred to as a sales tax)
6        be imposed in (name of county) at a rate of (insert
7        rate) to be used exclusively for school facility
8        purposes, school resource officers, and mental health
9        professionals?
10    The election authority must record the votes as "Yes" or
11"No".
12    If a majority of the electors voting on the question vote
13in the affirmative, then the tax shall be imposed at the rate
14set forth in the question.
15    For the purposes of this subsection (c), "enrollment"
16means the head count of the students residing in the county on
17the last school day of September of each year, which must be
18reported on the Illinois State Board of Education Public
19School Fall Enrollment/Housing Report.
20    (d) Except as otherwise provided, the Department shall
21immediately pay over to the State Treasurer, ex officio, as
22trustee, all taxes and penalties collected under this Section
23to be deposited into the School Facility Occupation Tax Fund,
24which shall be an unappropriated trust fund held outside the
25State treasury. Taxes and penalties collected on aviation fuel
26sold on or after December 1, 2019 and through December 31,

 

 

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12020, shall be immediately paid over by the Department to the
2State Treasurer, ex officio, as trustee, for deposit into the
3Local Government Aviation Trust Fund. The Department shall
4only pay moneys into the Local Government Aviation Trust Fund
5under this Section for so long as the revenue use requirements
6of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
7county.
8    On 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 the regional
11superintendents of schools in counties from which retailers or
12servicemen have paid taxes or penalties to the Department
13during the second preceding calendar month. The amount to be
14paid to each regional superintendent of schools and disbursed
15to him or her in accordance with Section 3-14.31 of the School
16Code, is equal to the amount (not including credit memoranda
17and not including taxes and penalties collected on aviation
18fuel sold on or after December 1, 2019 and through December 31,
192020) collected from the county under this Section during the
20second preceding calendar month by the Department, (i) less 2%
21of that amount (except the amount collected on aviation fuel
22sold on or after December 1, 2019 and through December 31,
232020), of which 50% shall be deposited into the Tax Compliance
24and Administration Fund and shall be used by the Department,
25subject to appropriation, to cover the costs of the Department
26in administering and enforcing the provisions of this Section,

 

 

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1on behalf of the county, and 50% shall be distributed to the
2regional superintendent of schools to cover the costs in
3administering and enforcing the provisions of this Section; ,
4(ii) plus an amount that the Department determines is
5necessary to offset any amounts that were erroneously paid to
6a different taxing body; (iii) less an amount equal to the
7amount of refunds made during the second preceding calendar
8month by the Department on behalf of the county; and (iv) less
9any amount that the Department determines is necessary to
10offset any amounts that were payable to a different taxing
11body but were erroneously paid to the county. When certifying
12the amount of a monthly disbursement to a regional
13superintendent of schools under this Section, the Department
14shall increase or decrease the amounts by an amount necessary
15to offset any miscalculation of previous disbursements within
16the previous 6 months from the time a miscalculation is
17discovered.
18    Within 10 days after receipt by the Comptroller from the
19Department of the disbursement certification to the regional
20superintendents of the schools provided for in this Section,
21the Comptroller shall cause the orders to be drawn for the
22respective amounts in accordance with directions contained in
23the certification.
24    If the Department determines that a refund should be made
25under this Section to a claimant instead of issuing a credit
26memorandum, then the Department shall notify the Comptroller,

 

 

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1who shall cause the order to be drawn for the amount specified
2and to the person named in the notification from the
3Department. The refund shall be paid by the Treasurer out of
4the School Facility Occupation Tax Fund or the Local
5Government Aviation Trust Fund, as appropriate.
6    (e) For the purposes of determining the local governmental
7unit whose tax is applicable, a retail sale by a producer of
8coal or another mineral mined in Illinois is a sale at retail
9at the place where the coal or other mineral mined in Illinois
10is extracted from the earth. This subsection does not apply to
11coal or another mineral when it is delivered or shipped by the
12seller to the purchaser at a point outside Illinois so that the
13sale is exempt under the United States Constitution as a sale
14in interstate or foreign commerce.
15    (f) Nothing in this Section may be construed to authorize
16a tax to be imposed upon the privilege of engaging in any
17business that under the Constitution of the United States may
18not be made the subject of taxation by this State.
19    (g) If a county board imposes a tax under this Section
20pursuant to a referendum held before August 23, 2011 (the
21effective date of Public Act 97-542) at a rate below the rate
22set forth in the question approved by a majority of electors of
23that county voting on the question as provided in subsection
24(c), then the county board may, by ordinance, increase the
25rate of the tax up to the rate set forth in the question
26approved by a majority of electors of that county voting on the

 

 

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1question as provided in subsection (c). If a county board
2imposes a tax under this Section pursuant to a referendum held
3before August 23, 2011 (the effective date of Public Act
497-542), then the board may, by ordinance, discontinue or
5reduce the rate of the tax. If a tax is imposed under this
6Section pursuant to a referendum held on or after August 23,
72011 (the effective date of Public Act 97-542) and before
8August 23, 2019 (the effective date of Public Act 101-455),
9then the county board may reduce or discontinue the tax, but
10only in accordance with subsection (h-5) of this Section. If a
11tax is imposed under this Section pursuant to a referendum
12held on or after August 23, 2019 (the effective date of Public
13Act 101-455), then the county board may reduce or discontinue
14the tax, but only in accordance with subsection (h-10). If,
15however, a school board issues bonds that are secured by the
16proceeds of the tax under this Section, then the county board
17may not reduce the tax rate or discontinue the tax if that rate
18reduction or discontinuance would adversely affect the school
19board's ability to pay the principal and interest on those
20bonds as they become due or necessitate the extension of
21additional property taxes to pay the principal and interest on
22those bonds. If the county board reduces the tax rate or
23discontinues the tax, then a referendum must be held in
24accordance with subsection (c) of this Section in order to
25increase the rate of the tax or to reimpose the discontinued
26tax.

 

 

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1    Until January 1, 2014, the results of any election that
2imposes, reduces, or discontinues a tax under this Section
3must be certified by the election authority, and any ordinance
4that increases or lowers the rate or discontinues the tax must
5be certified by the county clerk and, in each case, filed with
6the Illinois Department of Revenue either (i) on or before the
7first day of April, whereupon the Department shall proceed to
8administer and enforce the tax or change in the rate as of the
9first day of July next following the filing; or (ii) on or
10before the first day of October, whereupon the Department
11shall proceed to administer and enforce the tax or change in
12the rate as of the first day of January next following the
13filing.
14    Beginning January 1, 2014, the results of any election
15that imposes, reduces, or discontinues a tax under this
16Section must be certified by the election authority, and any
17ordinance that increases or lowers the rate or discontinues
18the tax must be certified by the county clerk and, in each
19case, filed with the Illinois Department of Revenue either (i)
20on or before the first day of May, whereupon the Department
21shall proceed to administer and enforce the tax or change in
22the rate as of the first day of July next following the filing;
23or (ii) on or before the first day of October, whereupon the
24Department shall proceed to administer and enforce the tax or
25change in the rate as of the first day of January next
26following the filing.

 

 

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1    (h) For purposes of this Section, "school facility
2purposes" means (i) the acquisition, development,
3construction, reconstruction, rehabilitation, improvement,
4financing, architectural planning, and installation of capital
5facilities consisting of buildings, structures, and durable
6equipment and for the acquisition and improvement of real
7property and interest in real property required, or expected
8to be required, in connection with the capital facilities and
9(ii) the payment of bonds or other obligations heretofore or
10hereafter issued, including bonds or other obligations
11heretofore or hereafter issued to refund or to continue to
12refund bonds or other obligations issued, for school facility
13purposes, provided that the taxes levied to pay those bonds
14are abated by the amount of the taxes imposed under this
15Section that are used to pay those bonds. "School facility
16purposes" also includes fire prevention, safety, energy
17conservation, accessibility, school security, and specified
18repair purposes set forth under Section 17-2.11 of the School
19Code.
20    (h-5) A county board in a county where a tax has been
21imposed under this Section pursuant to a referendum held on or
22after August 23, 2011 (the effective date of Public Act
2397-542) and before August 23, 2019 (the effective date of
24Public Act 101-455) may, by ordinance or resolution, submit to
25the voters of the county the question of reducing or
26discontinuing the tax. In the ordinance or resolution, the

 

 

SB2201- 88 -LRB103 28036 HLH 54415 b

1county board shall certify the question to the proper election
2authority in accordance with the Election Code. The election
3authority must submit the question in substantially the
4following form:
5        Shall the school facility retailers' occupation tax
6    and service occupation tax (commonly referred to as the
7    "school facility sales tax") currently imposed in (name of
8    county) at a rate of (insert rate) be (reduced to (insert
9    rate))(discontinued)?
10If a majority of the electors voting on the question vote in
11the affirmative, then, subject to the provisions of subsection
12(g) of this Section, the tax shall be reduced or discontinued
13as set forth in the question.
14    (h-10) A county board in a county where a tax has been
15imposed under this Section pursuant to a referendum held on or
16after August 23, 2019 (the effective date of Public Act
17101-455) may, by ordinance or resolution, submit to the voters
18of the county the question of reducing or discontinuing the
19tax. In the ordinance or resolution, the county board shall
20certify the question to the proper election authority in
21accordance with the Election Code. The election authority must
22submit the question in substantially the following form:
23        Shall the school facility and resources retailers'
24    occupation tax and service occupation tax (commonly
25    referred to as the school facility and resources sales
26    tax) currently imposed in (name of county) at a rate of

 

 

SB2201- 89 -LRB103 28036 HLH 54415 b

1    (insert rate) be (reduced to (insert rate))
2    (discontinued)?
3    The election authority must record the votes as "Yes" or
4"No".
5    If a majority of the electors voting on the question vote
6in the affirmative, then, subject to the provisions of
7subsection (g) of this Section, the tax shall be reduced or
8discontinued as set forth in the question.
9    (i) This Section does not apply to Cook County.
10    (j) This Section may be cited as the County School
11Facility and Resources Occupation Tax Law.
12(Source: P.A. 101-10, eff. 6-5-19; 101-455, eff. 8-23-19;
13101-604, eff. 12-13-19; 102-700, eff. 4-19-22; 102-1062, eff.
147-1-22; revised 8-10-22.)
 
15    Section 20. The Illinois Municipal Code is amended by
16changing Sections 8-11-1, 8-11-1.3, and 8-11-6a as follows:
 
17    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)
18    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
19Act. The corporate authorities of a home rule municipality may
20impose a tax upon all persons engaged in the business of
21selling tangible personal property, leasing tangible personal
22property, or both selling and leasing tangible personal
23property, other than an item of tangible personal property
24titled or registered with an agency of this State's

 

 

SB2201- 90 -LRB103 28036 HLH 54415 b

1government, at retail in the municipality on the gross
2receipts from these sales or leases made in the course of such
3business. The tax shall not be imposed on the sale or lease of:
4(1) tangible personal property titled or registered with an
5agency of this State's government; (2) tangible personal
6property subject to a personal property lease transaction tax
7paid to the home rule municipality; (3) computer software; or
8(4) tangible personal property subject to the Rental Purchase
9Agreement Occupation and Use Tax Act. If imposed, the tax
10shall only be imposed in 1/4% increments. On and after
11September 1, 1991, this additional tax may not be imposed on
12tangible personal property taxed at the 1% rate under the
13Retailers' Occupation Tax Act (or at the 0% rate imposed under
14this amendatory Act of the 102nd General Assembly). Beginning
15December 1, 2019, this tax is not imposed on sales of aviation
16fuel unless the tax revenue is expended for airport-related
17purposes. If a municipality does not have an airport-related
18purpose to which it dedicates aviation fuel tax revenue, then
19aviation fuel is excluded from the tax. Each municipality must
20comply with the certification requirements for airport-related
21purposes under Section 2-22 of the Retailers' Occupation Tax
22Act. For purposes of this Section, "airport-related purposes"
23has the meaning ascribed in Section 6z-20.2 of the State
24Finance Act. This exclusion for aviation fuel only applies for
25so long as the revenue use requirements of 49 U.S.C. 47107(b)
26and 49 U.S.C. 47133 are binding on the municipality. The

 

 

SB2201- 91 -LRB103 28036 HLH 54415 b

1changes made to this Section by this amendatory Act of the
2101st General Assembly are a denial and limitation of home
3rule powers and functions under subsection (g) of Section 6 of
4Article VII of the Illinois Constitution. The tax imposed by a
5home rule municipality under this Section and all civil
6penalties that may be assessed as an incident of the tax shall
7be collected and enforced by the State Department of Revenue.
8The certificate of registration that is issued by the
9Department to a retailer under the Retailers' Occupation Tax
10Act shall permit the retailer to engage in a business that is
11taxable under any ordinance or resolution enacted pursuant to
12this Section without registering separately with the
13Department under such ordinance or resolution or under this
14Section. The Department shall have full power to administer
15and enforce this Section; to collect all taxes and penalties
16due hereunder; to dispose of taxes and penalties so collected
17in the manner hereinafter provided; and to determine all
18rights to credit memoranda arising on account of the erroneous
19payment of tax or penalty hereunder. In the administration of,
20and compliance with, this Section the Department and persons
21who are subject to this Section shall have the same rights,
22remedies, privileges, immunities, powers and duties, and be
23subject to the same conditions, restrictions, limitations,
24penalties and definitions of terms, and employ the same modes
25of procedure, as are prescribed in Sections 1, 1a, 1d, 1e, 1f,
261i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all

 

 

SB2201- 92 -LRB103 28036 HLH 54415 b

1provisions therein other than the State rate of tax), 2c, 3
2(except as to the disposition of taxes and penalties
3collected, and except that the retailer's discount is not
4allowed for taxes paid on aviation fuel that are subject to the
5revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
647133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
76, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
8Occupation Tax Act and Section 3-7 of the Uniform Penalty and
9Interest Act, as fully as if those provisions were set forth
10herein.
11    No tax may be imposed by a home rule municipality under
12this Section unless the municipality also imposes a tax at the
13same rate under Section 8-11-5 of this Act.
14    Persons subject to any tax imposed under the authority
15granted in this Section may reimburse themselves for their
16seller's tax liability hereunder by separately stating that
17tax as an additional charge, which charge may be stated in
18combination, in a single amount, with State tax which sellers
19are required to collect under the Use Tax Act, pursuant to such
20bracket schedules as the Department may prescribe.
21    Whenever the Department determines that a refund should be
22made under this Section to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the order to be drawn for the
25amount specified and to the person named in the notification
26from the Department. The refund shall be paid by the State

 

 

SB2201- 93 -LRB103 28036 HLH 54415 b

1Treasurer out of the home rule municipal retailers' occupation
2tax fund or the Local Government Aviation Trust Fund, as
3appropriate.
4    Except as otherwise provided in this paragraph, the
5Department shall immediately pay over to the State Treasurer,
6ex officio, as trustee, all taxes and penalties collected
7hereunder for deposit into the Home Rule Municipal Retailers'
8Occupation Tax Fund. Taxes and penalties collected on aviation
9fuel sold on or after December 1, 2019, shall be immediately
10paid over by the Department to the State Treasurer, ex
11officio, as trustee, for deposit into the Local Government
12Aviation Trust Fund. The Department shall only pay moneys into
13the Local Government Aviation Trust Fund under this Section
14for so long as the revenue use requirements of 49 U.S.C.
1547107(b) and 49 U.S.C. 47133 are binding on the State.
16    As soon as possible after the first day of each month,
17beginning January 1, 2011, upon certification of the
18Department of Revenue, the Comptroller shall order
19transferred, and the Treasurer shall transfer, to the STAR
20Bonds Revenue Fund the local sales tax increment, as defined
21in the Innovation Development and Economy Act, collected under
22this Section during the second preceding calendar month for
23sales within a STAR bond district.
24    After the monthly transfer to the STAR Bonds Revenue Fund,
25on or before the 25th day of each calendar month, the
26Department shall prepare and certify to the Comptroller the

 

 

SB2201- 94 -LRB103 28036 HLH 54415 b

1disbursement of stated sums of money to named municipalities,
2the municipalities to be those from which retailers have paid
3taxes or penalties hereunder to the Department during the
4second preceding calendar month. The amount to be paid to each
5municipality shall be the amount (not including credit
6memoranda and not including taxes and penalties collected on
7aviation fuel sold on or after December 1, 2019) collected
8hereunder during the second preceding calendar month by the
9Department plus an amount the Department determines is
10necessary to offset any amounts that were erroneously paid to
11a different taxing body, and not including an amount equal to
12the amount of refunds made during the second preceding
13calendar month by the Department on behalf of such
14municipality, and not including any amount that the Department
15determines is necessary to offset any amounts that were
16payable to a different taxing body but were erroneously paid
17to the municipality, and not including any amounts that are
18transferred to the STAR Bonds Revenue Fund, less 1.5% of the
19remainder, which the Department shall transfer into the Tax
20Compliance and Administration Fund. The Department, at the
21time of each monthly disbursement to the municipalities, shall
22prepare and certify to the State Comptroller the amount to be
23transferred into the Tax Compliance and Administration Fund
24under this Section. Within 10 days after receipt by the
25Comptroller of the disbursement certification to the
26municipalities and the Tax Compliance and Administration Fund

 

 

SB2201- 95 -LRB103 28036 HLH 54415 b

1provided for in this Section to be given to the Comptroller by
2the Department, the Comptroller shall cause the orders to be
3drawn for the respective amounts in accordance with the
4directions contained in the certification.
5    In addition to the disbursement required by the preceding
6paragraph and in order to mitigate delays caused by
7distribution procedures, an allocation shall, if requested, be
8made within 10 days after January 14, 1991, and in November of
91991 and each year thereafter, to each municipality that
10received more than $500,000 during the preceding fiscal year,
11(July 1 through June 30) whether collected by the municipality
12or disbursed by the Department as required by this Section.
13Within 10 days after January 14, 1991, participating
14municipalities shall notify the Department in writing of their
15intent to participate. In addition, for the initial
16distribution, participating municipalities shall certify to
17the Department the amounts collected by the municipality for
18each month under its home rule occupation and service
19occupation tax during the period July 1, 1989 through June 30,
201990. The allocation within 10 days after January 14, 1991,
21shall be in an amount equal to the monthly average of these
22amounts, excluding the 2 months of highest receipts. The
23monthly average for the period of July 1, 1990 through June 30,
241991 will be determined as follows: the amounts collected by
25the municipality under its home rule occupation and service
26occupation tax during the period of July 1, 1990 through

 

 

SB2201- 96 -LRB103 28036 HLH 54415 b

1September 30, 1990, plus amounts collected by the Department
2and paid to such municipality through June 30, 1991, excluding
3the 2 months of highest receipts. The monthly average for each
4subsequent period of July 1 through June 30 shall be an amount
5equal to the monthly distribution made to each such
6municipality under the preceding paragraph during this period,
7excluding the 2 months of highest receipts. The distribution
8made in November 1991 and each year thereafter under this
9paragraph and the preceding paragraph shall be reduced by the
10amount allocated and disbursed under this paragraph in the
11preceding period of July 1 through June 30. The Department
12shall prepare and certify to the Comptroller for disbursement
13the allocations made in accordance with this paragraph.
14    For the purpose of determining the local governmental unit
15whose tax is applicable, a retail sale by a producer of coal or
16other mineral mined in Illinois is a sale at retail at the
17place where the coal or other mineral mined in Illinois is
18extracted from the earth. This paragraph does not apply to
19coal or other mineral when it is delivered or shipped by the
20seller to the purchaser at a point outside Illinois so that the
21sale is exempt under the United States Constitution as a sale
22in interstate or foreign commerce.
23    Nothing in this Section shall be construed to authorize a
24municipality to impose a tax upon the privilege of engaging in
25any business which under the Constitution of the United States
26may not be made the subject of taxation by this State.

 

 

SB2201- 97 -LRB103 28036 HLH 54415 b

1    An ordinance or resolution imposing or discontinuing a tax
2hereunder or effecting a change in the rate thereof shall be
3adopted and a certified copy thereof filed with the Department
4on or before the first day of June, whereupon the Department
5shall proceed to administer and enforce this Section as of the
6first day of September next following the adoption and filing.
7Beginning January 1, 1992, an ordinance or resolution imposing
8or discontinuing the tax hereunder or effecting a change in
9the rate thereof shall be adopted and a certified copy thereof
10filed with the Department on or before the first day of July,
11whereupon the Department shall proceed to administer and
12enforce this Section as of the first day of October next
13following such adoption and filing. Beginning January 1, 1993,
14an ordinance or resolution imposing or discontinuing the tax
15hereunder or effecting a change in the rate thereof shall be
16adopted and a certified copy thereof filed with the Department
17on or before the first day of October, whereupon the
18Department shall proceed to administer and enforce this
19Section as of the first day of January next following the
20adoption and filing. However, a municipality located in a
21county with a population in excess of 3,000,000 that elected
22to become a home rule unit at the general primary election in
231994 may adopt an ordinance or resolution imposing the tax
24under this Section and file a certified copy of the ordinance
25or resolution with the Department on or before July 1, 1994.
26The Department shall then proceed to administer and enforce

 

 

SB2201- 98 -LRB103 28036 HLH 54415 b

1this Section as of October 1, 1994. Beginning April 1, 1998, an
2ordinance or resolution imposing or discontinuing the tax
3hereunder or effecting a change in the rate thereof shall
4either (i) be adopted and a certified copy thereof filed with
5the Department on or before the first day of April, whereupon
6the Department shall proceed to administer and enforce this
7Section as of the first day of July next following the adoption
8and filing; or (ii) be adopted and a certified copy thereof
9filed with the Department on or before the first day of
10October, whereupon the Department shall proceed to administer
11and enforce this Section as of the first day of January next
12following the adoption and filing.
13    When certifying the amount of a monthly disbursement to a
14municipality under this Section, the Department shall increase
15or decrease the amount by an amount necessary to offset any
16misallocation of previous disbursements. The offset amount
17shall be the amount erroneously disbursed within the previous
186 months from the time a misallocation is discovered.
19    Any unobligated balance remaining in the Municipal
20Retailers' Occupation Tax Fund on December 31, 1989, which
21fund was abolished by Public Act 85-1135, and all receipts of
22municipal tax as a result of audits of liability periods prior
23to January 1, 1990, shall be paid into the Local Government Tax
24Fund for distribution as provided by this Section prior to the
25enactment of Public Act 85-1135. All receipts of municipal tax
26as a result of an assessment not arising from an audit, for

 

 

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1liability periods prior to January 1, 1990, shall be paid into
2the Local Government Tax Fund for distribution before July 1,
31990, as provided by this Section prior to the enactment of
4Public Act 85-1135; and on and after July 1, 1990, all such
5receipts shall be distributed as provided in Section 6z-18 of
6the State Finance Act.
7    As used in this Section, "municipal" and "municipality"
8means a city, village or incorporated town, including an
9incorporated town that has superseded a civil township.
10    This Section shall be known and may be cited as the Home
11Rule Municipal Retailers' Occupation Tax Act.
12(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
13101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
 
14    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
15    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
16Occupation Tax Act. The corporate authorities of a non-home
17rule municipality may impose a tax upon all persons engaged in
18the business of selling tangible personal property, leasing
19tangible personal property, or both selling and leasing
20tangible personal property, other than on an item of tangible
21personal property which is titled and registered by an agency
22of this State's Government, at retail in the municipality for
23expenditure on public infrastructure or for property tax
24relief or both as defined in Section 8-11-1.2 if approved by
25referendum as provided in Section 8-11-1.1, of the gross

 

 

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1receipts from such sales or leases made in the course of such
2business. The tax shall not be imposed on the sale or lease of:
3(1) tangible personal property titled or registered with an
4agency of this State's government; (2) tangible personal
5property subject to a personal property lease transaction tax
6paid to the home rule municipality; (3) computer software; or
7(4) tangible personal property subject to the Rental Purchase
8Agreement Occupation and Use Tax Act. If the tax is approved by
9referendum on or after July 14, 2010 (the effective date of
10Public Act 96-1057), the corporate authorities of a non-home
11rule municipality may, until July 1, 2030, use the proceeds of
12the tax for expenditure on municipal operations, in addition
13to or in lieu of any expenditure on public infrastructure or
14for property tax relief. The tax imposed may not be more than
151% and may be imposed only in 1/4% increments. The tax may not
16be imposed on tangible personal property taxed at the 1% rate
17under the Retailers' Occupation Tax Act (or at the 0% rate
18imposed under this amendatory Act of the 102nd General
19Assembly). Beginning December 1, 2019, this tax is not imposed
20on sales of aviation fuel unless the tax revenue is expended
21for airport-related purposes. If a municipality does not have
22an airport-related purpose to which it dedicates aviation fuel
23tax revenue, then aviation fuel is excluded from the tax. Each
24municipality must comply with the certification requirements
25for airport-related purposes under Section 2-22 of the
26Retailers' Occupation Tax Act. For purposes of this Section,

 

 

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1"airport-related purposes" has the meaning ascribed in Section
26z-20.2 of the State Finance Act. This exclusion for aviation
3fuel only applies for so long as the revenue use requirements
4of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
5municipality. The tax imposed by a municipality pursuant to
6this Section and all civil penalties that may be assessed as an
7incident thereof shall be collected and enforced by the State
8Department of Revenue. The certificate of registration which
9is issued by the Department to a retailer under the Retailers'
10Occupation Tax Act shall permit such retailer to engage in a
11business which is taxable under any ordinance or resolution
12enacted pursuant to this Section without registering
13separately with the Department under such ordinance or
14resolution or under this Section. The Department shall have
15full power to administer and enforce this Section; to collect
16all taxes and penalties due hereunder; to dispose of taxes and
17penalties so collected in the manner hereinafter provided, and
18to determine all rights to credit memoranda, arising on
19account of the erroneous payment of tax or penalty hereunder.
20In the administration of, and compliance with, this Section,
21the Department and persons who are subject to this Section
22shall have the same rights, remedies, privileges, immunities,
23powers and duties, and be subject to the same conditions,
24restrictions, limitations, penalties and definitions of terms,
25and employ the same modes of procedure, as are prescribed in
26Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in

 

 

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1respect to all provisions therein other than the State rate of
2tax), 2c, 3 (except as to the disposition of taxes and
3penalties collected, and except that the retailer's discount
4is not allowed for taxes paid on aviation fuel that are subject
5to the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
75k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
8Retailers' Occupation Tax Act and Section 3-7 of the Uniform
9Penalty and Interest Act as fully as if those provisions were
10set forth herein.
11    No municipality may impose a tax under this Section unless
12the municipality also imposes a tax at the same rate under
13Section 8-11-1.4 of this Code.
14    Persons subject to any tax imposed pursuant to the
15authority granted in this Section may reimburse themselves for
16their seller's tax liability hereunder by separately stating
17such tax as an additional charge, which charge may be stated in
18combination, in a single amount, with State tax which sellers
19are required to collect under the Use Tax Act, pursuant to such
20bracket schedules as the Department may prescribe.
21    Whenever the Department determines that a refund should be
22made under this Section to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the order to be drawn for the
25amount specified, and to the person named, in such
26notification from the Department. Such refund shall be paid by

 

 

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1the State Treasurer out of the non-home rule municipal
2retailers' occupation tax fund or the Local Government
3Aviation Trust Fund, as appropriate.
4    Except as otherwise provided, the Department shall
5forthwith pay over to the State Treasurer, ex officio, as
6trustee, all taxes and penalties collected hereunder for
7deposit into the Non-Home Rule Municipal Retailers' Occupation
8Tax Fund. Taxes and penalties collected on aviation fuel sold
9on or after December 1, 2019, shall be immediately paid over by
10the Department to the State Treasurer, ex officio, as trustee,
11for deposit into the Local Government Aviation Trust Fund. The
12Department shall only pay moneys into the Local Government
13Aviation Trust Fund under this Section for so long as the
14revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1547133 are binding on the municipality.
16    As soon as possible after the first day of each month,
17beginning January 1, 2011, upon certification of the
18Department of Revenue, the Comptroller shall order
19transferred, and the Treasurer shall transfer, to the STAR
20Bonds Revenue Fund the local sales tax increment, as defined
21in the Innovation Development and Economy Act, collected under
22this Section during the second preceding calendar month for
23sales within a STAR bond district.
24    After the monthly transfer to the STAR Bonds Revenue Fund,
25on or before the 25th day of each calendar month, the
26Department shall prepare and certify to the Comptroller the

 

 

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1disbursement of stated sums of money to named municipalities,
2the municipalities to be those from which retailers have paid
3taxes or penalties hereunder to the Department during the
4second preceding calendar month. The amount to be paid to each
5municipality shall be the amount (not including credit
6memoranda and not including taxes and penalties collected on
7aviation fuel sold on or after December 1, 2019) collected
8hereunder during the second preceding calendar month by the
9Department plus an amount the Department determines is
10necessary to offset any amounts which were erroneously paid to
11a different taxing body, and not including an amount equal to
12the amount of refunds made during the second preceding
13calendar month by the Department on behalf of such
14municipality, and not including any amount which the
15Department determines is necessary to offset any amounts which
16were payable to a different taxing body but were erroneously
17paid to the municipality, and not including any amounts that
18are transferred to the STAR Bonds Revenue Fund, less 1.5% of
19the remainder, which the Department shall transfer into the
20Tax Compliance and Administration Fund. The Department, at the
21time of each monthly disbursement to the municipalities, shall
22prepare and certify to the State Comptroller the amount to be
23transferred into the Tax Compliance and Administration Fund
24under this Section. Within 10 days after receipt, by the
25Comptroller, of the disbursement certification to the
26municipalities and the Tax Compliance and Administration Fund

 

 

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1provided for in this Section to be given to the Comptroller by
2the Department, the Comptroller shall cause the orders to be
3drawn for the respective amounts in accordance with the
4directions contained in such certification.
5    For the purpose of determining the local governmental unit
6whose tax is applicable, a retail sale, by a producer of coal
7or other mineral mined in Illinois, is a sale at retail at the
8place where the coal or other mineral mined in Illinois is
9extracted from the earth. This paragraph does not apply to
10coal or other mineral when it is delivered or shipped by the
11seller to the purchaser at a point outside Illinois so that the
12sale is exempt under the Federal Constitution as a sale in
13interstate or foreign commerce.
14    Nothing in this Section shall be construed to authorize a
15municipality to impose a tax upon the privilege of engaging in
16any business which under the constitution of the United States
17may not be made the subject of taxation by this State.
18    When certifying the amount of a monthly disbursement to a
19municipality under this Section, the Department shall increase
20or decrease such amount by an amount necessary to offset any
21misallocation of previous disbursements. The offset amount
22shall be the amount erroneously disbursed within the previous
236 months from the time a misallocation is discovered.
24    The Department of Revenue shall implement Public Act
2591-649 so as to collect the tax on and after January 1, 2002.
26    As used in this Section, "municipal" and "municipality"

 

 

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1mean a city, village, or incorporated town, including an
2incorporated town which has superseded a civil township.
3    This Section shall be known and may be cited as the
4Non-Home Rule Municipal Retailers' Occupation Tax Act.
5(Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20;
6101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff.
74-19-22.)
 
8    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
9    Sec. 8-11-6a. Home rule municipalities; preemption of
10certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
118-11-6, 8-11-6b, 8-11-6c, 8-11-23, and 11-74.3-6 on and after
12September 1, 1990, no home rule municipality has the authority
13to impose, pursuant to its home rule authority, a retailer's
14occupation tax, service occupation tax, use tax, sales tax or
15other tax on the use, sale or purchase of tangible personal
16property based on the gross receipts from such sales or the
17selling or purchase price of said tangible personal property.
18Notwithstanding the foregoing, this Section does not preempt
19any home rule imposed tax such as the following: (1) a tax on
20alcoholic beverages, whether based on gross receipts, volume
21sold or any other measurement; (2) a tax based on the number of
22units of cigarettes or tobacco products (provided, however,
23that a home rule municipality that has not imposed a tax based
24on the number of units of cigarettes or tobacco products
25before July 1, 1993, shall not impose such a tax after that

 

 

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1date); (3) a tax, however measured, based on the use of a hotel
2or motel room or similar facility; (4) a tax, however
3measured, on the sale or transfer of real property; (5) a tax,
4however measured, on lease receipts, provided that, on and
5after the effective date of this amendatory Act of the 103rd
6General Assembly, no home rule municipality may impose a tax,
7however measured, on lease receipts that are subject to the
8tax under the Retailers' Occupation Tax Act, except to the
9extent that those taxes are authorized by the various
10locally-imposed retailers' occupation tax provisions of law
11and are administered and collected by the Department of
12Revenue; (6) a tax on food prepared for immediate consumption
13and on alcoholic beverages sold by a business which provides
14for on premise consumption of said food or alcoholic
15beverages; or (7) other taxes not based on the selling or
16purchase price or gross receipts from the use, sale or
17purchase of tangible personal property. This Section does not
18preempt a home rule municipality with a population of more
19than 2,000,000 from imposing a tax, however measured, on the
20use, for consideration, of a parking lot, garage, or other
21parking facility. This Section is not intended to affect any
22existing tax on food and beverages prepared for immediate
23consumption on the premises where the sale occurs, or any
24existing tax on alcoholic beverages, or any existing tax
25imposed on the charge for renting a hotel or motel room, which
26was in effect January 15, 1988, or any extension of the

 

 

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1effective date of such an existing tax by ordinance of the
2municipality imposing the tax, which extension is hereby
3authorized, in any non-home rule municipality in which the
4imposition of such a tax has been upheld by judicial
5determination, nor is this Section intended to preempt the
6authority granted by Public Act 85-1006. On and after December
71, 2019, no home rule municipality has the authority to
8impose, pursuant to its home rule authority, a tax, however
9measured, on sales of aviation fuel, as defined in Section 3 of
10the Retailers' Occupation Tax Act, unless the tax is not
11subject to the revenue use requirements of 49 U.S.C. 47107(b)
12and 49 U.S.C. 47133, or unless the tax revenue is expended for
13airport-related purposes. For purposes of this Section,
14"airport-related purposes" has the meaning ascribed in Section
156z-20.2 of the State Finance Act. Aviation fuel shall be
16excluded from tax only if, and for so long as, the revenue use
17requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18binding on the municipality. This Section is a limitation,
19pursuant to subsection (g) of Section 6 of Article VII of the
20Illinois Constitution, on the power of home rule units to tax.
21The changes made to this Section by Public Act 101-10 are a
22denial and limitation of home rule powers and functions under
23subsection (g) of Section 6 of Article VII of the Illinois
24Constitution.
25(Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19;
26101-593, eff. 12-4-19.)
 

 

 

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1    Section 25. The Civic Center Code is amended by changing
2Section 245-12 as follows:
 
3    (70 ILCS 200/245-12)
4    Sec. 245-12. Use and occupation taxes.
5    (a) The Authority may adopt a resolution that authorizes a
6referendum on the question of whether the Authority shall be
7authorized to impose a retailers' occupation tax, a service
8occupation tax, and a use tax in one-quarter percent
9increments at a rate not to exceed 1%. The Authority shall
10certify the question to the proper election authorities who
11shall submit the question to the voters of the metropolitan
12area at the next regularly scheduled election in accordance
13with the general election law. The question shall be in
14substantially the following form:
15    "Shall the Salem Civic Center Authority be authorized to
16    impose a retailers' occupation tax, a service occupation
17    tax, and a use tax at the rate of (rate) for the sole
18    purpose of obtaining funds for the support, construction,
19    maintenance, or financing of a facility of the Authority?"
20    Votes shall be recorded as "yes" or "no".
21    If a majority of all votes cast on the proposition are in
22favor of the proposition, the Authority is authorized to
23impose the tax.
24    (b) The Authority shall impose the retailers' occupation

 

 

SB2201- 110 -LRB103 28036 HLH 54415 b

1tax upon all persons engaged in the business of selling
2tangible personal property, leasing tangible personal
3property, or both selling and leasing tangible personal
4property at retail in the metropolitan area, at the rate
5approved by referendum, on the gross receipts from the sales
6or leases made in the course of such business within the
7metropolitan area. The tax shall not be imposed on the sale or
8lease of: (1) tangible personal property titled or registered
9with an agency of this State's government; (2) tangible
10personal property subject to a personal property lease
11transaction tax paid to the home rule municipality; (3)
12computer software; or (4) tangible personal property subject
13to the Rental Purchase Agreement Occupation and Use Tax Act.
14Beginning December 1, 2019 and through December 31, 2020, this
15tax is not imposed on sales of aviation fuel unless the tax
16revenue is expended for airport-related purposes. If the
17Authority does not have an airport-related purpose to which it
18dedicates aviation fuel tax revenue, then aviation fuel is
19excluded from the tax. The Authority must comply with the
20certification requirements for airport-related purposes under
21Section 2-22 of the Retailers' Occupation Tax Act. For
22purposes of this Section, "airport-related purposes" has the
23meaning ascribed in Section 6z-20.2 of the State Finance Act.
24Beginning January 1, 2021, this tax is not imposed on sales of
25aviation fuel for so long as the revenue use requirements of 49
26U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the

 

 

SB2201- 111 -LRB103 28036 HLH 54415 b

1Authority.
2    The tax imposed under this Section and all civil penalties
3that may be assessed as an incident thereof shall be collected
4and enforced by the Department of Revenue. The Department has
5full power to administer and enforce this Section; to collect
6all taxes and penalties so collected in the manner provided in
7this Section; and to determine all rights to credit memoranda
8arising on account of the erroneous payment of tax or penalty
9hereunder. In the administration of, and compliance with, this
10Section, the Department and persons who are subject to this
11Section shall (i) have the same rights, remedies, privileges,
12immunities, powers and duties, (ii) be subject to the same
13conditions, restrictions, limitations, penalties, exclusions,
14exemptions, and definitions of terms, and (iii) employ the
15same modes of procedure as are prescribed in Sections 1, 1a,
161a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10
17(in respect to all provisions therein other than the State
18rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except as
19to the disposition of taxes and penalties collected and
20provisions related to quarter monthly payments, and except
21that the retailer's discount is not allowed for taxes paid on
22aviation fuel that are subject to the revenue use requirements
23of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
245d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
2511a, 12, and 13 of the Retailers' Occupation Tax Act and
26Section 3-7 of the Uniform Penalty and Interest Act, as fully

 

 

SB2201- 112 -LRB103 28036 HLH 54415 b

1as if those provisions were set forth in this subsection.
2    Persons subject to any tax imposed under this subsection
3may reimburse themselves for their seller's tax liability by
4separately stating the tax as an additional charge, which
5charge may be stated in combination, in a single amount, with
6State taxes that sellers are required to collect, in
7accordance with such bracket schedules as the Department may
8prescribe.
9    Whenever the Department determines that a refund should be
10made under this subsection to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause the warrant to be drawn for the
13amount specified, and to the person named, in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the tax fund referenced under paragraph (g)
16of this Section or the Local Government Aviation Trust Fund,
17as appropriate.
18    If a tax is imposed under this subsection (b), a tax shall
19also be imposed at the same rate under subsections (c) and (d)
20of this Section.
21    For the purpose of determining whether a tax authorized
22under this Section is applicable, a retail sale, by a producer
23of coal or other mineral mined in Illinois, is a sale at retail
24at the place where the coal or other mineral mined in Illinois
25is extracted from the earth. This paragraph does not apply to
26coal or other mineral when it is delivered or shipped by the

 

 

SB2201- 113 -LRB103 28036 HLH 54415 b

1seller to the purchaser at a point outside Illinois so that the
2sale is exempt under the Federal Constitution as a sale in
3interstate or foreign commerce.
4    Nothing in this Section shall be construed to authorize
5the Authority to impose a tax upon the privilege of engaging in
6any business which under the Constitution of the United States
7may not be made the subject of taxation by this State.
8    (c) If a tax has been imposed under subsection (b), a
9service occupation tax shall also be imposed at the same rate
10upon all persons engaged, in the metropolitan area, in the
11business of making sales of service, who, as an incident to
12making those sales of service, transfer tangible personal
13property within the metropolitan area as an incident to a sale
14of service. The tax imposed under this subsection and all
15civil penalties that may be assessed as an incident thereof
16shall be collected and enforced by the Department of Revenue.
17    Beginning December 1, 2019 and through December 31, 2020,
18this tax is not imposed on sales of aviation fuel unless the
19tax revenue is expended for airport-related purposes. If the
20Authority does not have an airport-related purpose to which it
21dedicates aviation fuel tax revenue, then aviation fuel is
22excluded from the tax. The Authority must comply with the
23certification requirements for airport-related purposes under
24Section 2-22 of the Retailers' Occupation Tax Act. Beginning
25January 1, 2021, this tax is not imposed on sales of aviation
26fuel for so long as the revenue use requirements of 49 U.S.C.

 

 

SB2201- 114 -LRB103 28036 HLH 54415 b

147107(b) and 49 U.S.C. 47133 are binding on the Authority.
2    The Department has full power to administer and enforce
3this paragraph; to collect all taxes and penalties due
4hereunder; to dispose of taxes and penalties so collected in
5the manner hereinafter provided; and to determine all rights
6to credit memoranda arising on account of the erroneous
7payment of tax or penalty hereunder. In the administration of,
8and compliance with this paragraph, the Department and persons
9who are subject to this paragraph shall (i) have the same
10rights, remedies, privileges, immunities, powers, and duties,
11(ii) be subject to the same conditions, restrictions,
12limitations, penalties, exclusions, exemptions, and
13definitions of terms, and (iii) employ the same modes of
14procedure as are prescribed in Sections 2 (except that the
15reference to State in the definition of supplier maintaining a
16place of business in this State shall mean the metropolitan
17area), 2a, 2b, 3 through 3-55 (in respect to all provisions
18therein other than the State rate of tax), 4 (except that the
19reference to the State shall be to the Authority), 5, 7, 8
20(except that the jurisdiction to which the tax shall be a debt
21to the extent indicated in that Section 8 shall be the
22Authority), 9 (except as to the disposition of taxes and
23penalties collected, and except that the returned merchandise
24credit for this tax may not be taken against any State tax, and
25except that the retailer's discount is not allowed for taxes
26paid on aviation fuel that are subject to the revenue use

 

 

SB2201- 115 -LRB103 28036 HLH 54415 b

1requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 11,
212 (except the reference therein to Section 2b of the
3Retailers' Occupation Tax Act), 13 (except that any reference
4to the State shall mean the Authority), 15, 16, 17, 18, 19 and
520 of the Service Occupation Tax Act and Section 3-7 of the
6Uniform Penalty and Interest Act, as fully as if those
7provisions were set forth herein.
8    Persons subject to any tax imposed under the authority
9granted in this subsection may reimburse themselves for their
10serviceman's tax liability by separately stating the tax as an
11additional charge, which charge may be stated in combination,
12in a single amount, with State tax that servicemen are
13authorized to collect under the Service Use Tax Act, in
14accordance with such bracket schedules as the Department may
15prescribe.
16    Whenever the Department determines that a refund should be
17made under this subsection to a claimant instead of issuing a
18credit memorandum, the Department shall notify the State
19Comptroller, who shall cause the warrant to be drawn for the
20amount specified, and to the person named, in the notification
21from the Department. The refund shall be paid by the State
22Treasurer out of the tax fund referenced under paragraph (g)
23of this Section or the Local Government Aviation Trust Fund,
24as appropriate.
25    Nothing in this paragraph shall be construed to authorize
26the Authority to impose a tax upon the privilege of engaging in

 

 

SB2201- 116 -LRB103 28036 HLH 54415 b

1any business which under the Constitution of the United States
2may not be made the subject of taxation by the State.
3    (d) If a tax has been imposed under subsection (b), a use
4tax shall also be imposed at the same rate upon the privilege
5of using, in the metropolitan area, any item of tangible
6personal property that is purchased outside the metropolitan
7area at retail from a retailer, and that is titled or
8registered at a location within the metropolitan area with an
9agency of this State's government. "Selling price" is defined
10as in the Use Tax Act. The tax shall be collected from persons
11whose Illinois address for titling or registration purposes is
12given as being in the metropolitan area. The tax shall be
13collected by the Department of Revenue for the Authority. The
14tax must be paid to the State, or an exemption determination
15must be obtained from the Department of Revenue, before the
16title or certificate of registration for the property may be
17issued. The tax or proof of exemption may be transmitted to the
18Department by way of the State agency with which, or the State
19officer with whom, the tangible personal property must be
20titled or registered if the Department and the State agency or
21State officer determine that this procedure will expedite the
22processing of applications for title or registration.
23    The Department has full power to administer and enforce
24this paragraph; to collect all taxes, penalties and interest
25due hereunder; to dispose of taxes, penalties and interest so
26collected in the manner hereinafter provided; and to determine

 

 

SB2201- 117 -LRB103 28036 HLH 54415 b

1all rights to credit memoranda or refunds arising on account
2of the erroneous payment of tax, penalty or interest
3hereunder. In the administration of, and compliance with, this
4subsection, the Department and persons who are subject to this
5paragraph shall (i) have the same rights, remedies,
6privileges, immunities, powers, and duties, (ii) be subject to
7the same conditions, restrictions, limitations, penalties,
8exclusions, exemptions, and definitions of terms, and (iii)
9employ the same modes of procedure as are prescribed in
10Sections 2 (except the definition of "retailer maintaining a
11place of business in this State"), 3, 3-5, 3-10, 3-45, 3-55,
123-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except that the jurisdiction
13to which the tax shall be a debt to the extent indicated in
14that Section 8 shall be the Authority), 9 (except provisions
15relating to quarter monthly payments), 10, 11, 12, 12a, 12b,
1613, 14, 15, 19, 20, 21, and 22 of the Use Tax Act and Section
173-7 of the Uniform Penalty and Interest Act, that are not
18inconsistent with this paragraph, as fully as if those
19provisions were set forth herein.
20    Whenever the Department determines that a refund should be
21made under this subsection to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the order to be drawn for the
24amount specified, and to the person named, in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the tax fund referenced under paragraph (g)

 

 

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1of this Section.
2    (e) A certificate of registration issued by the State
3Department of Revenue to a retailer under the Retailers'
4Occupation Tax Act or under the Service Occupation Tax Act
5shall permit the registrant to engage in a business that is
6taxed under the tax imposed under paragraphs (b), (c), or (d)
7of this Section and no additional registration shall be
8required. A certificate issued under the Use Tax Act or the
9Service Use Tax Act shall be applicable with regard to any tax
10imposed under paragraph (c) of this Section.
11    (f) The results of any election authorizing a proposition
12to impose a tax under this Section or effecting a change in the
13rate of tax shall be certified by the proper election
14authorities and filed with the Illinois Department on or
15before the first day of April. In addition, an ordinance
16imposing, discontinuing, or effecting a change in the rate of
17tax under this Section shall be adopted and a certified copy
18thereof filed with the Department on or before the first day of
19April. After proper receipt of such certifications, the
20Department shall proceed to administer and enforce this
21Section as of the first day of July next following such
22adoption and filing.
23    (g) Except as otherwise provided, the Department of
24Revenue shall, upon collecting any taxes and penalties as
25provided in this Section, pay the taxes and penalties over to
26the State Treasurer as trustee for the Authority. The taxes

 

 

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1and penalties shall be held in a trust fund outside the State
2Treasury. Taxes and penalties collected on aviation fuel sold
3on or after December 1, 2019 and through December 31, 2020,
4shall be immediately paid over by the Department to the State
5Treasurer, ex officio, as trustee, for deposit into the Local
6Government Aviation Trust Fund. The Department shall only pay
7moneys into the Local Government Aviation Trust Fund under
8this Section for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
10District. On or before the 25th day of each calendar month, the
11Department of Revenue shall prepare and certify to the
12Comptroller of the State of Illinois the amount to be paid to
13the Authority, which shall be the balance in the fund, less any
14amount determined by the Department to be necessary for the
15payment of refunds and not including taxes and penalties
16collected on aviation fuel sold on or after December 1, 2019.
17Within 10 days after receipt by the Comptroller of the
18certification of the amount to be paid to the Authority, the
19Comptroller shall cause an order to be drawn for payment for
20the amount in accordance with the directions contained in the
21certification. Amounts received from the tax imposed under
22this Section shall be used only for the support, construction,
23maintenance, or financing of a facility of the Authority.
24    (h) When certifying the amount of a monthly disbursement
25to the Authority under this Section, the Department shall
26increase or decrease the amounts by an amount necessary to

 

 

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1offset any miscalculation of previous disbursements. The
2offset amount shall be the amount erroneously disbursed within
3the previous 6 months from the time a miscalculation is
4discovered.
5    (i) This Section may be cited as the Salem Civic Center Use
6and Occupation Tax Law.
7(Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
 
8    Section 30. The Flood Prevention District Act is amended
9by changing Section 25 as follows:
 
10    (70 ILCS 750/25)
11    Sec. 25. Flood prevention retailers' and service
12occupation taxes.
13    (a) If the Board of Commissioners of a flood prevention
14district determines that an emergency situation exists
15regarding levee repair or flood prevention, and upon an
16ordinance confirming the determination adopted by the
17affirmative vote of a majority of the members of the county
18board of the county in which the district is situated, the
19county may impose a flood prevention retailers' occupation tax
20upon all persons engaged in the business of selling tangible
21personal property, leasing tangible personal property, or both
22selling and leasing tangible personal property at retail
23within the territory of the district to provide revenue to pay
24the costs of providing emergency levee repair and flood

 

 

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1prevention and to secure the payment of bonds, notes, and
2other evidences of indebtedness issued under this Act for a
3period not to exceed 25 years or as required to repay the
4bonds, notes, and other evidences of indebtedness issued under
5this Act. The tax shall not be imposed on the sale or lease of:
6(1) tangible personal property titled or registered with an
7agency of this State's government; (2) tangible personal
8property subject to a personal property lease transaction tax
9paid to the home rule municipality; (3) computer software; or
10(4) tangible personal property subject to the Rental Purchase
11Agreement Occupation and Use Tax Act. The tax rate shall be
120.25% of the gross receipts from all taxable sales or leases
13made in the course of that business. Beginning December 1,
142019 and through December 31, 2020, this tax is not imposed on
15sales of aviation fuel unless the tax revenue is expended for
16airport-related purposes. If the District does not have an
17airport-related purpose to which it dedicates aviation fuel
18tax revenue, then aviation fuel is excluded from the tax. The
19County must comply with the certification requirements for
20airport-related purposes under Section 2-22 of the Retailers'
21Occupation Tax Act. The tax imposed under this Section and all
22civil penalties that may be assessed as an incident thereof
23shall be collected and enforced by the State Department of
24Revenue. The Department shall have full power to administer
25and enforce this Section; to collect all taxes and penalties
26so collected in the manner hereinafter provided; and to

 

 

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1determine all rights to credit memoranda arising on account of
2the erroneous payment of tax or penalty hereunder.
3    For purposes of this Act, "airport-related purposes" has
4the meaning ascribed in Section 6z-20.2 of the State Finance
5Act. Beginning January 1, 2021, this tax is not imposed on
6sales of aviation fuel for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the District.
9    In the administration of and compliance with this
10subsection, the Department and persons who are subject to this
11subsection (i) have the same rights, remedies, privileges,
12immunities, powers, and duties, (ii) are subject to the same
13conditions, restrictions, limitations, penalties, and
14definitions of terms, and (iii) shall employ the same modes of
15procedure as are set forth in Sections 1 through 1o, 2 through
162-70 (in respect to all provisions contained in those Sections
17other than the State rate of tax), 2a through 2h, 3 (except as
18to the disposition of taxes and penalties collected, and
19except that the retailer's discount is not allowed for taxes
20paid on aviation fuel that are subject to the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5,
225a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5l, 6, 6a, 6b, 6c, 6d, 7,
238, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax
24Act and all provisions of the Uniform Penalty and Interest Act
25as if those provisions were set forth in this subsection.
26    Persons subject to any tax imposed under this Section may

 

 

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1reimburse themselves for their seller's tax liability
2hereunder by separately stating the tax as an additional
3charge, which charge may be stated in combination in a single
4amount with State taxes that sellers are required to collect
5under the Use Tax Act, under any bracket schedules the
6Department may prescribe.
7    If a tax is imposed under this subsection (a), a tax shall
8also be imposed under subsection (b) of this Section.
9    (b) If a tax has been imposed under subsection (a), a flood
10prevention service occupation tax shall also be imposed upon
11all persons engaged within the territory of the district in
12the business of making sales of service, who, as an incident to
13making the sales of service, transfer tangible personal
14property, either in the form of tangible personal property or
15in the form of real estate as an incident to a sale of service
16to provide revenue to pay the costs of providing emergency
17levee repair and flood prevention and to secure the payment of
18bonds, notes, and other evidences of indebtedness issued under
19this Act for a period not to exceed 25 years or as required to
20repay the bonds, notes, and other evidences of indebtedness.
21The tax rate shall be 0.25% of the selling price of all
22tangible personal property transferred. Beginning December 1,
232019 and through December 31, 2020, this tax is not imposed on
24sales of aviation fuel unless the tax revenue is expended for
25airport-related purposes. If the District does not have an
26airport-related purpose to which it dedicates aviation fuel

 

 

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1tax revenue, then aviation fuel is excluded from the tax. The
2County must comply with the certification requirements for
3airport-related purposes under Section 2-22 of the Retailers'
4Occupation Tax Act. For purposes of this Act, "airport-related
5purposes" has the meaning ascribed in Section 6z-20.2 of the
6State Finance Act. Beginning January 1, 2021, this tax is not
7imposed on sales of aviation fuel for so long as the revenue
8use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the District.
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 State Department of Revenue. The
13Department shall have full power to administer and enforce
14this subsection; to collect all taxes and penalties due
15hereunder; to dispose of taxes and penalties collected in the
16manner hereinafter provided; and to determine all rights to
17credit memoranda arising on account of the erroneous payment
18of tax or penalty hereunder.
19    In the administration of and compliance with this
20subsection, the Department and persons who are subject to this
21subsection shall (i) have the same rights, remedies,
22privileges, immunities, powers, and duties, (ii) be subject to
23the same conditions, restrictions, limitations, penalties, and
24definitions of terms, and (iii) employ the same modes of
25procedure as are set forth in Sections 2 (except that the
26reference to State in the definition of supplier maintaining a

 

 

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1place of business in this State means the district), 2a
2through 2d, 3 through 3-50 (in respect to all provisions
3contained in those Sections other than the State rate of tax),
44 (except that the reference to the State shall be to the
5district), 5, 7, 8 (except that the jurisdiction to which the
6tax is a debt to the extent indicated in that Section 8 is the
7district), 9 (except as to the disposition of taxes and
8penalties collected, and except that the retailer's discount
9is not allowed for taxes paid on aviation fuel that are subject
10to the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133), 10, 11, 12 (except the reference therein to
12Section 2b of the Retailers' Occupation Tax Act), 13 (except
13that any reference to the State means the district), Section
1415, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act
15and all provisions of the Uniform Penalty and Interest Act, as
16fully as if those provisions were set forth herein.
17    Persons subject to any tax imposed under the authority
18granted in this subsection may reimburse themselves for their
19serviceman's tax liability hereunder by separately stating the
20tax as an additional charge, that charge may be stated in
21combination in a single amount with State tax that servicemen
22are authorized to collect under the Service Use Tax Act, under
23any bracket schedules the Department may prescribe.
24    (c) The taxes imposed in subsections (a) and (b) may not be
25imposed on personal property titled or registered with an
26agency of the State or on personal property taxed at the 1%

 

 

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1rate under the Retailers' Occupation Tax Act and the Service
2Occupation Tax Act (or at the 0% rate imposed under this
3amendatory Act of the 102nd General Assembly).
4    (d) Nothing in this Section shall be construed to
5authorize the district to impose a tax upon the privilege of
6engaging in any business that under the Constitution of the
7United States may not be made the subject of taxation by the
8State.
9    (e) The certificate of registration that is issued by the
10Department to a retailer under the Retailers' Occupation Tax
11Act or a serviceman under the Service Occupation Tax Act
12permits the retailer or serviceman to engage in a business
13that is taxable without registering separately with the
14Department under an ordinance or resolution under this
15Section.
16    (f) Except as otherwise provided, the Department shall
17immediately pay over to the State Treasurer, ex officio, as
18trustee, all taxes and penalties collected under this Section
19to be deposited into the Flood Prevention Occupation Tax Fund,
20which shall be an unappropriated trust fund held outside the
21State treasury. Taxes and penalties collected on aviation fuel
22sold on or after December 1, 2019 and through December 31,
232020, shall be immediately paid over by the Department to the
24State Treasurer, ex officio, as trustee, for deposit into the
25Local Government Aviation Trust Fund. The Department shall
26only pay moneys into the Local Government Aviation Trust Fund

 

 

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1under this Act for so long as the revenue use requirements of
249 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
3District.
4    On or before the 25th day of each calendar month, the
5Department shall prepare and certify to the Comptroller the
6disbursement of stated sums of money to the counties from
7which retailers or servicemen have paid taxes or penalties to
8the Department during the second preceding calendar month. The
9amount to be paid to each county is equal to the amount (not
10including credit memoranda and not including taxes and
11penalties collected on aviation fuel sold on or after December
121, 2019 and through December 31, 2020) collected from the
13county under this Section during the second preceding calendar
14month by the Department, (i) less 2% of that amount (except the
15amount collected on aviation fuel sold on or after December 1,
162019 and through December 31, 2020), which shall be deposited
17into the Tax Compliance and Administration Fund and shall be
18used by the Department in administering and enforcing the
19provisions of this Section on behalf of the county, (ii) plus
20an amount that the Department determines is necessary to
21offset any amounts that were erroneously paid to a different
22taxing body; (iii) less an amount equal to the amount of
23refunds made during the second preceding calendar month by the
24Department on behalf of the county; and (iv) less any amount
25that the Department determines is necessary to offset any
26amounts that were payable to a different taxing body but were

 

 

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1erroneously paid to the county. When certifying the amount of
2a monthly disbursement to a county under this Section, the
3Department shall increase or decrease the amounts by an amount
4necessary to offset any miscalculation of previous
5disbursements within the previous 6 months from the time a
6miscalculation is discovered.
7    Within 10 days after receipt by the Comptroller from the
8Department of the disbursement certification to the counties
9provided for in this Section, the Comptroller shall cause the
10orders to be drawn for the respective amounts in accordance
11with directions contained in the certification.
12    If the Department determines that a refund should be made
13under this Section to a claimant instead of issuing a credit
14memorandum, then the Department shall notify the Comptroller,
15who shall cause the order to be drawn for the amount specified
16and to the person named in the notification from the
17Department. The refund shall be paid by the Treasurer out of
18the Flood Prevention Occupation Tax Fund or the Local
19Government Aviation Trust Fund, as appropriate.
20    (g) If a county imposes a tax under this Section, then the
21county board shall, by ordinance, discontinue the tax upon the
22payment of all indebtedness of the flood prevention district.
23The tax shall not be discontinued until all indebtedness of
24the District has been paid.
25    (h) Any ordinance imposing the tax under this Section, or
26any ordinance that discontinues the tax, must be certified by

 

 

SB2201- 129 -LRB103 28036 HLH 54415 b

1the county clerk and filed with the Illinois Department of
2Revenue either (i) on or before the first day of April,
3whereupon the Department shall proceed to administer and
4enforce the tax or change in the rate as of the first day of
5July next following the filing; or (ii) on or before the first
6day of October, whereupon the Department shall proceed to
7administer and enforce the tax or change in the rate as of the
8first day of January next following the filing.
9    (j) County Flood Prevention Occupation Tax Fund. All
10proceeds received by a county from a tax distribution under
11this Section must be maintained in a special fund known as the
12[name of county] flood prevention occupation tax fund. The
13county shall, at the direction of the flood prevention
14district, use moneys in the fund to pay the costs of providing
15emergency levee repair and flood prevention and to pay bonds,
16notes, and other evidences of indebtedness issued under this
17Act.
18    (k) This Section may be cited as the Flood Prevention
19Occupation Tax Law.
20(Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19;
21102-700, eff. 4-19-22.)
 
22    Section 35. The Local Mass Transit District Act is amended
23by changing Section 5.01 as follows:
 
24    (70 ILCS 3610/5.01)   (from Ch. 111 2/3, par. 355.01)

 

 

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1    Sec. 5.01. Metro East Mass Transit District; use and
2occupation taxes.
3    (a) The Board of Trustees of any Metro East Mass Transit
4District may, by ordinance adopted with the concurrence of
5two-thirds of the then trustees, impose throughout the
6District any or all of the taxes and fees provided in this
7Section. Except as otherwise provided, all taxes and fees
8imposed under this Section shall be used only for public mass
9transportation systems, and the amount used to provide mass
10transit service to unserved areas of the District shall be in
11the same proportion to the total proceeds as the number of
12persons residing in the unserved areas is to the total
13population of the District. Except as otherwise provided in
14this Act, taxes imposed under this Section and civil penalties
15imposed incident thereto shall be collected and enforced by
16the State Department of Revenue. The Department shall have the
17power to administer and enforce the taxes and to determine all
18rights for refunds for erroneous payments of the taxes.
19    (b) The Board may impose a Metro East Mass Transit
20District Retailers' Occupation Tax upon all persons engaged in
21the business of selling tangible personal property, leasing
22tangible personal property, or both selling and leasing
23tangible personal property at retail in the district at a rate
24of 1/4 of 1%, or as authorized under subsection (d-5) of this
25Section, of the gross receipts from the sales or leases made in
26the course of such business within the district, except that

 

 

SB2201- 131 -LRB103 28036 HLH 54415 b

1the rate of tax imposed under this Section on sales of aviation
2fuel on or after December 1, 2019 shall be 0.25% in Madison
3County unless the Metro-East Mass Transit District in Madison
4County has an "airport-related purpose" and any additional
5amount authorized under subsection (d-5) is expended for
6airport-related purposes. If there is no airport-related
7purpose to which aviation fuel tax revenue is dedicated, then
8aviation fuel is excluded from any additional amount
9authorized under subsection (d-5). The rate in St. Clair
10County shall be 0.25% unless the Metro-East Mass Transit
11District in St. Clair County has an "airport-related purpose"
12and the additional 0.50% of the 0.75% tax on aviation fuel
13imposed in that County is expended for airport-related
14purposes. If there is no airport-related purpose to which
15aviation fuel tax revenue is dedicated, then aviation fuel is
16excluded from the additional 0.50% of the 0.75% tax. The tax
17shall not be imposed on the sale or lease of: (1) tangible
18personal property titled or registered with an agency of this
19State's government; (2) tangible personal property subject to
20a personal property lease transaction tax paid to the home
21rule municipality; (3) computer software; or (4) tangible
22personal property subject to the Rental Purchase Agreement
23Occupation and Use Tax Act.
24    The Board must comply with the certification requirements
25for airport-related purposes under Section 2-22 of the
26Retailers' Occupation Tax Act. For purposes of this Section,

 

 

SB2201- 132 -LRB103 28036 HLH 54415 b

1"airport-related purposes" has the meaning ascribed in Section
26z-20.2 of the State Finance Act. This exclusion for aviation
3fuel only applies for so long as the revenue use requirements
4of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
5District.
6    The tax imposed under this Section and all civil penalties
7that may be assessed as an incident thereof shall be collected
8and enforced by the State Department of Revenue. The
9Department shall have full power to administer and enforce
10this Section; to collect all taxes and penalties so collected
11in the manner hereinafter provided; and to determine all
12rights to credit memoranda arising on account of the erroneous
13payment of tax or penalty hereunder. In the administration of,
14and compliance with, this Section, the Department and persons
15who are subject to this Section shall have the same rights,
16remedies, privileges, immunities, powers and duties, and be
17subject to the same conditions, restrictions, limitations,
18penalties, exclusions, exemptions and definitions of terms and
19employ the same modes of procedure, as are prescribed in
20Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
21(in respect to all provisions therein other than the State
22rate of tax), 2c, 3 (except as to the disposition of taxes and
23penalties collected, and except that the retailer's discount
24is not allowed for taxes paid on aviation fuel that are subject
25to the revenue use requirements of 49 U.S.C. 47107(b) and 49
26U.S.C. 47133), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,

 

 

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15l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of the
2Retailers' Occupation Tax Act and Section 3-7 of the Uniform
3Penalty and Interest Act, as fully as if those provisions were
4set forth herein.
5    Persons subject to any tax imposed under the Section may
6reimburse themselves for their seller's tax liability
7hereunder by separately stating the tax as an additional
8charge, which charge may be stated in combination, in a single
9amount, with State taxes that sellers are required to collect
10under the Use Tax Act, in accordance with such bracket
11schedules as the Department may prescribe.
12    Whenever the Department determines that a refund should be
13made under this Section to a claimant instead of issuing a
14credit memorandum, the Department shall notify the State
15Comptroller, who shall cause the warrant to be drawn for the
16amount specified, and to the person named, in the notification
17from the Department. The refund shall be paid by the State
18Treasurer out of the Metro East Mass Transit District tax fund
19established under paragraph (h) of this Section or the Local
20Government Aviation Trust Fund, as appropriate.
21    If a tax is imposed under this subsection (b), a tax shall
22also be imposed under subsections (c) and (d) of this Section.
23    For the purpose of determining whether a tax authorized
24under this Section is applicable, a retail sale, by a producer
25of coal or other mineral mined in Illinois, is a sale at retail
26at the place where the coal or other mineral mined in Illinois

 

 

SB2201- 134 -LRB103 28036 HLH 54415 b

1is extracted from the earth. This paragraph does not apply to
2coal or other mineral when it is delivered or shipped by the
3seller to the purchaser at a point outside Illinois so that the
4sale is exempt under the Federal Constitution as a sale in
5interstate or foreign commerce.
6    No tax shall be imposed or collected under this subsection
7on the sale of a motor vehicle in this State to a resident of
8another state if that motor vehicle will not be titled in this
9State.
10    Nothing in this Section shall be construed to authorize
11the Metro East Mass Transit District to impose a tax upon the
12privilege of engaging in any business which under the
13Constitution of the United States may not be made the subject
14of taxation by this State.
15    (c) If a tax has been imposed under subsection (b), a Metro
16East Mass Transit District Service Occupation Tax shall also
17be imposed upon all persons engaged, in the district, in the
18business of making sales of service, who, as an incident to
19making those sales of service, transfer tangible personal
20property within the District, either in the form of tangible
21personal property or in the form of real estate as an incident
22to a sale of service. The tax rate shall be 1/4%, or as
23authorized under subsection (d-5) of this Section, of the
24selling price of tangible personal property so transferred
25within the district, except that the rate of tax imposed in
26these Counties under this Section on sales of aviation fuel on

 

 

SB2201- 135 -LRB103 28036 HLH 54415 b

1or after December 1, 2019 shall be 0.25% in Madison County
2unless the Metro-East Mass Transit District in Madison County
3has an "airport-related purpose" and any additional amount
4authorized under subsection (d-5) is expended for
5airport-related purposes. If there is no airport-related
6purpose to which aviation fuel tax revenue is dedicated, then
7aviation fuel is excluded from any additional amount
8authorized under subsection (d-5). The rate in St. Clair
9County shall be 0.25% unless the Metro-East Mass Transit
10District in St. Clair County has an "airport-related purpose"
11and the additional 0.50% of the 0.75% tax on aviation fuel is
12expended for airport-related purposes. If there is no
13airport-related purpose to which aviation fuel tax revenue is
14dedicated, then aviation fuel is excluded from the additional
150.50% of the 0.75% tax.
16    The Board must comply with the certification requirements
17for airport-related purposes under Section 2-22 of the
18Retailers' Occupation Tax Act. For purposes of this Section,
19"airport-related purposes" has the meaning ascribed in Section
206z-20.2 of the State Finance Act. This exclusion for aviation
21fuel only applies for so long as the revenue use requirements
22of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
23District.
24    The tax imposed under this paragraph and all civil
25penalties that may be assessed as an incident thereof shall be
26collected and enforced by the State Department of Revenue. The

 

 

SB2201- 136 -LRB103 28036 HLH 54415 b

1Department shall have full power to administer and enforce
2this paragraph; to collect all taxes and penalties due
3hereunder; to dispose of taxes and penalties so collected in
4the manner hereinafter provided; and to determine all rights
5to credit memoranda arising on account of the erroneous
6payment of tax or penalty hereunder. In the administration of,
7and compliance with this paragraph, the Department and persons
8who are subject to this paragraph shall have the same rights,
9remedies, privileges, immunities, powers and duties, and be
10subject to the same conditions, restrictions, limitations,
11penalties, exclusions, exemptions and definitions of terms and
12employ the same modes of procedure as are prescribed in
13Sections 1a-1, 2 (except that the reference to State in the
14definition of supplier maintaining a place of business in this
15State shall mean the Authority), 2a, 3 through 3-50 (in
16respect to all provisions therein other than the State rate of
17tax), 4 (except that the reference to the State shall be to the
18Authority), 5, 7, 8 (except that the jurisdiction to which the
19tax shall be a debt to the extent indicated in that Section 8
20shall be the District), 9 (except as to the disposition of
21taxes and penalties collected, and except that the returned
22merchandise credit for this tax may not be taken against any
23State tax, and except that the retailer's discount is not
24allowed for taxes paid on aviation fuel that are subject to the
25revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2647133), 10, 11, 12 (except the reference therein to Section 2b

 

 

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1of the Retailers' Occupation Tax Act), 13 (except that any
2reference to the State shall mean the District), the first
3paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service
4Occupation Tax Act and Section 3-7 of the Uniform Penalty and
5Interest Act, as fully as if those provisions were set forth
6herein.
7    Persons subject to any tax imposed under the authority
8granted in this paragraph may reimburse themselves for their
9serviceman's tax liability hereunder by separately stating the
10tax as an additional charge, which charge may be stated in
11combination, in a single amount, with State tax that
12servicemen are authorized to collect under the Service Use Tax
13Act, in accordance with such bracket schedules as the
14Department may prescribe.
15    Whenever the Department determines that a refund should be
16made under this paragraph to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the warrant to be drawn for the
19amount specified, and to the person named, in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the Metro East Mass Transit District tax fund
22established under paragraph (h) of this Section or the Local
23Government Aviation Trust Fund, as appropriate.
24    Nothing in this paragraph shall be construed to authorize
25the District to impose a tax upon the privilege of engaging in
26any business which under the Constitution of the United States

 

 

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1may not be made the subject of taxation by the State.
2    (d) If a tax has been imposed under subsection (b), a Metro
3East Mass Transit District Use Tax shall also be imposed upon
4the privilege of using, in the district, any item of tangible
5personal property that is purchased outside the district at
6retail from a retailer, and that is titled or registered with
7an agency of this State's government, at a rate of 1/4%, or as
8authorized under subsection (d-5) of this Section, of the
9selling price of the tangible personal property within the
10District, as "selling price" is defined in the Use Tax Act. The
11tax shall be collected from persons whose Illinois address for
12titling or registration purposes is given as being in the
13District. The tax shall be collected by the Department of
14Revenue for the Metro East Mass Transit District. The tax must
15be paid to the State, or an exemption determination must be
16obtained from the Department of Revenue, before the title or
17certificate of registration for the property may be issued.
18The tax or proof of exemption may be transmitted to the
19Department by way of the State agency with which, or the State
20officer with whom, the tangible personal property must be
21titled or registered if the Department and the State agency or
22State officer determine that this procedure will expedite the
23processing of applications for title or registration.
24    The Department shall have full power to administer and
25enforce this paragraph; to collect all taxes, penalties and
26interest due hereunder; to dispose of taxes, penalties and

 

 

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1interest so collected in the manner hereinafter provided; and
2to determine all rights to credit memoranda or refunds arising
3on account of the erroneous payment of tax, penalty or
4interest hereunder. In the administration of, and compliance
5with, this paragraph, the Department and persons who are
6subject to this paragraph shall have the same rights,
7remedies, privileges, immunities, powers and duties, and be
8subject to the same conditions, restrictions, limitations,
9penalties, exclusions, exemptions and definitions of terms and
10employ the same modes of procedure, as are prescribed in
11Sections 2 (except the definition of "retailer maintaining a
12place of business in this State"), 3 through 3-80 (except
13provisions pertaining to the State rate of tax, and except
14provisions concerning collection or refunding of the tax by
15retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
16pertaining to claims by retailers and except the last
17paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act
18and Section 3-7 of the Uniform Penalty and Interest Act, that
19are not inconsistent with this paragraph, as fully as if those
20provisions were set forth herein.
21    Whenever the Department determines that a refund should be
22made under this paragraph to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the order to be drawn for the
25amount specified, and to the person named, in the notification
26from the Department. The refund shall be paid by the State

 

 

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1Treasurer out of the Metro East Mass Transit District tax fund
2established under paragraph (h) of this Section.
3    (d-5) (A) The county board of any county participating in
4the Metro East Mass Transit District may authorize, by
5ordinance, a referendum on the question of whether the tax
6rates for the Metro East Mass Transit District Retailers'
7Occupation Tax, the Metro East Mass Transit District Service
8Occupation Tax, and the Metro East Mass Transit District Use
9Tax for the District should be increased from 0.25% to 0.75%.
10Upon adopting the ordinance, the county board shall certify
11the proposition to the proper election officials who shall
12submit the proposition to the voters of the District at the
13next election, in accordance with the general election law.
14    The proposition shall be in substantially the following
15form:
16        Shall the tax rates for the Metro East Mass Transit
17    District Retailers' Occupation Tax, the Metro East Mass
18    Transit District Service Occupation Tax, and the Metro
19    East Mass Transit District Use Tax be increased from 0.25%
20    to 0.75%?
21    (B) Two thousand five hundred electors of any Metro East
22Mass Transit District may petition the Chief Judge of the
23Circuit Court, or any judge of that Circuit designated by the
24Chief Judge, in which that District is located to cause to be
25submitted to a vote of the electors the question whether the
26tax rates for the Metro East Mass Transit District Retailers'

 

 

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1Occupation Tax, the Metro East Mass Transit District Service
2Occupation Tax, and the Metro East Mass Transit District Use
3Tax for the District should be increased from 0.25% to 0.75%.
4    Upon submission of such petition the court shall set a
5date not less than 10 nor more than 30 days thereafter for a
6hearing on the sufficiency thereof. Notice of the filing of
7such petition and of such date shall be given in writing to the
8District and the County Clerk at least 7 days before the date
9of such hearing.
10    If such petition is found sufficient, the court shall
11enter an order to submit that proposition at the next
12election, in accordance with general election law.
13    The form of the petition shall be in substantially the
14following form: To the Circuit Court of the County of (name of
15county):
16        We, the undersigned electors of the (name of transit
17    district), respectfully petition your honor to submit to a
18    vote of the electors of (name of transit district) the
19    following proposition:
20        Shall the tax rates for the Metro East Mass Transit
21    District Retailers' Occupation Tax, the Metro East Mass
22    Transit District Service Occupation Tax, and the Metro
23    East Mass Transit District Use Tax be increased from 0.25%
24    to 0.75%?
25        Name                Address, with Street and Number.
26..............................................................

 

 

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1..............................................................
2    (C) The votes shall be recorded as "YES" or "NO". If a
3majority of all votes cast on the proposition are for the
4increase in the tax rates, the Metro East Mass Transit
5District shall begin imposing the increased rates in the
6District, and the Department of Revenue shall begin collecting
7the increased amounts, as provided under this Section. An
8ordinance imposing or discontinuing a tax hereunder or
9effecting a change in the rate thereof shall be adopted and a
10certified copy thereof filed with the Department on or before
11the first day of October, whereupon the Department shall
12proceed to administer and enforce this Section as of the first
13day of January next following the adoption and filing, or on or
14before the first day of April, whereupon the Department shall
15proceed to administer and enforce this Section as of the first
16day of July next following the adoption and filing.
17    (D) If the voters have approved a referendum under this
18subsection, before November 1, 1994, to increase the tax rate
19under this subsection, the Metro East Mass Transit District
20Board of Trustees may adopt by a majority vote an ordinance at
21any time before January 1, 1995 that excludes from the rate
22increase tangible personal property that is titled or
23registered with an agency of this State's government. The
24ordinance excluding titled or registered tangible personal
25property from the rate increase must be filed with the
26Department at least 15 days before its effective date. At any

 

 

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1time after adopting an ordinance excluding from the rate
2increase tangible personal property that is titled or
3registered with an agency of this State's government, the
4Metro East Mass Transit District Board of Trustees may adopt
5an ordinance applying the rate increase to that tangible
6personal property. The ordinance shall be adopted, and a
7certified copy of that ordinance shall be filed with the
8Department, on or before October 1, whereupon the Department
9shall proceed to administer and enforce the rate increase
10against tangible personal property titled or registered with
11an agency of this State's government as of the following
12January 1. After December 31, 1995, any reimposed rate
13increase in effect under this subsection shall no longer apply
14to tangible personal property titled or registered with an
15agency of this State's government. Beginning January 1, 1996,
16the Board of Trustees of any Metro East Mass Transit District
17may never reimpose a previously excluded tax rate increase on
18tangible personal property titled or registered with an agency
19of this State's government. After July 1, 2004, if the voters
20have approved a referendum under this subsection to increase
21the tax rate under this subsection, the Metro East Mass
22Transit District Board of Trustees may adopt by a majority
23vote an ordinance that excludes from the rate increase
24tangible personal property that is titled or registered with
25an agency of this State's government. The ordinance excluding
26titled or registered tangible personal property from the rate

 

 

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1increase shall be adopted, and a certified copy of that
2ordinance shall be filed with the Department on or before
3October 1, whereupon the Department shall administer and
4enforce this exclusion from the rate increase as of the
5following January 1, or on or before April 1, whereupon the
6Department shall administer and enforce this exclusion from
7the rate increase as of the following July 1. The Board of
8Trustees of any Metro East Mass Transit District may never
9reimpose a previously excluded tax rate increase on tangible
10personal property titled or registered with an agency of this
11State's government.
12    (d-6) If the Board of Trustees of any Metro East Mass
13Transit District has imposed a rate increase under subsection
14(d-5) and filed an ordinance with the Department of Revenue
15excluding titled property from the higher rate, then that
16Board may, by ordinance adopted with the concurrence of
17two-thirds of the then trustees, impose throughout the
18District a fee. The fee on the excluded property shall not
19exceed $20 per retail transaction or an amount equal to the
20amount of tax excluded, whichever is less, on tangible
21personal property that is titled or registered with an agency
22of this State's government. Beginning July 1, 2004, the fee
23shall apply only to titled property that is subject to either
24the Metro East Mass Transit District Retailers' Occupation Tax
25or the Metro East Mass Transit District Service Occupation
26Tax. No fee shall be imposed or collected under this

 

 

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1subsection on the sale of a motor vehicle in this State to a
2resident of another state if that motor vehicle will not be
3titled in this State.
4    (d-7) Until June 30, 2004, if a fee has been imposed under
5subsection (d-6), a fee shall also be imposed upon the
6privilege of using, in the district, any item of tangible
7personal property that is titled or registered with any agency
8of this State's government, in an amount equal to the amount of
9the fee imposed under subsection (d-6).
10    (d-7.1) Beginning July 1, 2004, any fee imposed by the
11Board of Trustees of any Metro East Mass Transit District
12under subsection (d-6) and all civil penalties that may be
13assessed as an incident of the fees shall be collected and
14enforced by the State Department of Revenue. Reference to
15"taxes" in this Section shall be construed to apply to the
16administration, payment, and remittance of all fees under this
17Section. For purposes of any fee imposed under subsection
18(d-6), 4% of the fee, penalty, and interest received by the
19Department in the first 12 months that the fee is collected and
20enforced by the Department and 2% of the fee, penalty, and
21interest following the first 12 months (except the amount
22collected on aviation fuel sold on or after December 1, 2019)
23shall be deposited into the Tax Compliance and Administration
24Fund and shall be used by the Department, subject to
25appropriation, to cover the costs of the Department. No
26retailers' discount shall apply to any fee imposed under

 

 

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1subsection (d-6).
2    (d-8) No item of titled property shall be subject to both
3the higher rate approved by referendum, as authorized under
4subsection (d-5), and any fee imposed under subsection (d-6)
5or (d-7).
6    (d-9) (Blank).
7    (d-10) (Blank).
8    (e) A certificate of registration issued by the State
9Department of Revenue to a retailer under the Retailers'
10Occupation Tax Act or under the Service Occupation Tax Act
11shall permit the registrant to engage in a business that is
12taxed under the tax imposed under paragraphs (b), (c) or (d) of
13this Section and no additional registration shall be required
14under the tax. A certificate issued under the Use Tax Act or
15the Service Use Tax Act shall be applicable with regard to any
16tax imposed under paragraph (c) of this Section.
17    (f) (Blank).
18    (g) Any ordinance imposing or discontinuing any tax under
19this Section shall be adopted and a certified copy thereof
20filed with the Department on or before June 1, whereupon the
21Department of Revenue shall proceed to administer and enforce
22this Section on behalf of the Metro East Mass Transit District
23as of September 1 next following such adoption and filing.
24Beginning January 1, 1992, an ordinance or resolution imposing
25or discontinuing the tax hereunder shall be adopted and a
26certified copy thereof filed with the Department on or before

 

 

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1the first day of July, whereupon the Department shall proceed
2to administer and enforce this Section as of the first day of
3October next following such adoption and filing. Beginning
4January 1, 1993, except as provided in subsection (d-5) of
5this Section, an ordinance or resolution imposing or
6discontinuing the tax hereunder shall be adopted and a
7certified copy thereof filed with the Department on or before
8the first day of October, whereupon the Department shall
9proceed to administer and enforce this Section as of the first
10day of January next following such adoption and filing, or,
11beginning January 1, 2004, on or before the first day of April,
12whereupon the Department shall proceed to administer and
13enforce this Section as of the first day of July next following
14the adoption and filing.
15    (h) Except as provided in subsection (d-7.1), the State
16Department of Revenue shall, upon collecting any taxes as
17provided in this Section, pay the taxes over to the State
18Treasurer as trustee for the District. The taxes shall be held
19in a trust fund outside the State Treasury. If an
20airport-related purpose has been certified, taxes and
21penalties collected in St. Clair County on aviation fuel sold
22on or after December 1, 2019 from the 0.50% of the 0.75% rate
23shall be immediately paid over by the Department to the State
24Treasurer, ex officio, as trustee, for deposit into the Local
25Government Aviation Trust Fund. The Department shall only pay
26moneys into the Local Government Aviation Trust Fund under

 

 

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1this Act for so long as the revenue use requirements of 49
2U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
3District.
4    As soon as possible after the first day of each month,
5beginning January 1, 2011, upon certification of the
6Department of Revenue, the Comptroller shall order
7transferred, and the Treasurer shall transfer, to the STAR
8Bonds Revenue Fund the local sales tax increment, as defined
9in the Innovation Development and Economy Act, collected under
10this Section during the second preceding calendar month for
11sales within a STAR bond district. The Department shall make
12this certification only if the local mass transit district
13imposes a tax on real property as provided in the definition of
14"local sales taxes" under the Innovation Development and
15Economy Act.
16    After the monthly transfer to the STAR Bonds Revenue Fund,
17on or before the 25th day of each calendar month, the State
18Department of Revenue shall prepare and certify to the
19Comptroller of the State of Illinois the amount to be paid to
20the District, which shall be the amount (not including credit
21memoranda and not including taxes and penalties collected on
22aviation fuel sold on or after December 1, 2019 that are
23deposited into the Local Government Aviation Trust Fund)
24collected under this Section during the second preceding
25calendar month by the Department plus an amount the Department
26determines is necessary to offset any amounts that were

 

 

SB2201- 149 -LRB103 28036 HLH 54415 b

1erroneously paid to a different taxing body, and not including
2any amount equal to the amount of refunds made during the
3second preceding calendar month by the Department on behalf of
4the District, and not including any amount that the Department
5determines is necessary to offset any amounts that were
6payable to a different taxing body but were erroneously paid
7to the District, and less any amounts that are transferred to
8the STAR Bonds Revenue Fund, less 1.5% of the remainder, which
9the Department shall transfer into the Tax Compliance and
10Administration Fund. The Department, at the time of each
11monthly disbursement to the District, shall prepare and
12certify to the State Comptroller the amount to be transferred
13into the Tax Compliance and Administration Fund under this
14subsection. Within 10 days after receipt by the Comptroller of
15the certification of the amount to be paid to the District and
16the Tax Compliance and Administration Fund, the Comptroller
17shall cause an order to be drawn for payment for the amount in
18accordance with the direction in the certification.
19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
 
21    Section 40. The Regional Transportation Authority Act is
22amended by changing Section 4.03 as follows:
 
23    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)
24    Sec. 4.03. Taxes.

 

 

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1    (a) In order to carry out any of the powers or purposes of
2the Authority, the Board may by ordinance adopted with the
3concurrence of 12 of the then Directors, impose throughout the
4metropolitan region any or all of the taxes provided in this
5Section. Except as otherwise provided in this Act, taxes
6imposed under this Section and civil penalties imposed
7incident thereto shall be collected and enforced by the State
8Department of Revenue. The Department shall have the power to
9administer and enforce the taxes and to determine all rights
10for refunds for erroneous payments of the taxes. Nothing in
11Public Act 95-708 is intended to invalidate any taxes
12currently imposed by the Authority. The increased vote
13requirements to impose a tax shall only apply to actions taken
14after January 1, 2008 (the effective date of Public Act
1595-708).
16    (b) The Board may impose a public transportation tax upon
17all persons engaged in the metropolitan region in the business
18of selling at retail motor fuel for operation of motor
19vehicles upon public highways. The tax shall be at a rate not
20to exceed 5% of the gross receipts from the sales of motor fuel
21in the course of the business. As used in this Act, the term
22"motor fuel" shall have the same meaning as in the Motor Fuel
23Tax Law. The Board may provide for details of the tax. The
24provisions of any tax shall conform, as closely as may be
25practicable, to the provisions of the Municipal Retailers
26Occupation Tax Act, including without limitation, conformity

 

 

SB2201- 151 -LRB103 28036 HLH 54415 b

1to penalties with respect to the tax imposed and as to the
2powers of the State Department of Revenue to promulgate and
3enforce rules and regulations relating to the administration
4and enforcement of the provisions of the tax imposed, except
5that reference in the Act to any municipality shall refer to
6the Authority and the tax shall be imposed only with regard to
7receipts from sales of motor fuel in the metropolitan region,
8at rates as limited by this Section.
9    (c) In connection with the tax imposed under paragraph (b)
10of this Section, the Board may impose a tax upon the privilege
11of using in the metropolitan region motor fuel for the
12operation of a motor vehicle upon public highways, the tax to
13be at a rate not in excess of the rate of tax imposed under
14paragraph (b) of this Section. The Board may provide for
15details of the tax.
16    (d) The Board may impose a motor vehicle parking tax upon
17the privilege of parking motor vehicles at off-street parking
18facilities in the metropolitan region at which a fee is
19charged, and may provide for reasonable classifications in and
20exemptions to the tax, for administration and enforcement
21thereof and for civil penalties and refunds thereunder and may
22provide criminal penalties thereunder, the maximum penalties
23not to exceed the maximum criminal penalties provided in the
24Retailers' Occupation Tax Act. The Authority may collect and
25enforce the tax itself or by contract with any unit of local
26government. The State Department of Revenue shall have no

 

 

SB2201- 152 -LRB103 28036 HLH 54415 b

1responsibility for the collection and enforcement unless the
2Department agrees with the Authority to undertake the
3collection and enforcement. As used in this paragraph, the
4term "parking facility" means a parking area or structure
5having parking spaces for more than 2 vehicles at which motor
6vehicles are permitted to park in return for an hourly, daily,
7or other periodic fee, whether publicly or privately owned,
8but does not include parking spaces on a public street, the use
9of which is regulated by parking meters.
10    (e) The Board may impose a Regional Transportation
11Authority Retailers' Occupation Tax upon all persons engaged
12in the business of selling tangible personal property, leasing
13tangible personal property, or both selling and leasing
14tangible personal property at retail in the metropolitan
15region. In Cook County, the tax rate shall be 1.25% of the
16gross receipts from sales or leases of tangible personal
17property taxed at the 1% rate under the Retailers' Occupation
18Tax Act (or at the 0% rate imposed under this amendatory Act of
19the 102nd General Assembly), and 1% of the gross receipts from
20other taxable sales or leases made in the course of that
21business. In DuPage, Kane, Lake, McHenry, and Will counties,
22the tax rate shall be 0.75% of the gross receipts from all
23taxable sales made in the course of that business. The rate of
24tax imposed in DuPage, Kane, Lake, McHenry, and Will counties
25under this Section on sales of aviation fuel on or after
26December 1, 2019 shall, however, be 0.25% unless the Regional

 

 

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1Transportation Authority in DuPage, Kane, Lake, McHenry, and
2Will counties has an "airport-related purpose" and the
3additional 0.50% of the 0.75% tax on aviation fuel is expended
4for airport-related purposes. If there is no airport-related
5purpose to which aviation fuel tax revenue is dedicated, then
6aviation fuel is excluded from the additional 0.50% of the
70.75% tax. The tax shall not be imposed on the sale or lease
8of: (1) tangible personal property titled or registered with
9an agency of this State's government; (2) tangible personal
10property subject to a personal property lease transaction tax
11paid to the home rule municipality; (3) computer software; or
12(4) tangible personal property subject to the Rental Purchase
13Agreement Occupation and Use Tax Act. The tax imposed under
14this Section and all civil penalties that may be assessed as an
15incident thereof shall be collected and enforced by the State
16Department of Revenue. The Department shall have full power to
17administer and enforce this Section; to collect all taxes and
18penalties so collected in the manner hereinafter provided; and
19to determine all rights to credit memoranda arising on account
20of the erroneous payment of tax or penalty hereunder. In the
21administration of, and compliance with this Section, the
22Department and persons who are subject to this Section shall
23have the same rights, remedies, privileges, immunities,
24powers, and duties, and be subject to the same conditions,
25restrictions, limitations, penalties, exclusions, exemptions,
26and definitions of terms, and employ the same modes of

 

 

SB2201- 154 -LRB103 28036 HLH 54415 b

1procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
21e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
3therein other than the State rate of tax), 2c, 3 (except as to
4the disposition of taxes and penalties collected, and except
5that the retailer's discount is not allowed for taxes paid on
6aviation fuel that are subject to the revenue use requirements
7of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
85d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
910, 11, 12, and 13 of the Retailers' Occupation Tax Act and
10Section 3-7 of the Uniform Penalty and Interest Act, as fully
11as if those provisions were set forth herein.
12    The Board and DuPage, Kane, Lake, McHenry, and Will
13counties must comply with the certification requirements for
14airport-related purposes under Section 2-22 of the Retailers'
15Occupation Tax Act. For purposes of this Section,
16"airport-related purposes" has the meaning ascribed in Section
176z-20.2 of the State Finance Act. This exclusion for aviation
18fuel only applies for so long as the revenue use requirements
19of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
20Authority.
21    Persons subject to any tax imposed under the authority
22granted in this Section may reimburse themselves for their
23seller's tax liability hereunder by separately stating the tax
24as an additional charge, which charge may be stated in
25combination in a single amount with State taxes that sellers
26are required to collect under the Use Tax Act, under any

 

 

SB2201- 155 -LRB103 28036 HLH 54415 b

1bracket schedules the Department may prescribe.
2    Whenever the Department determines that a refund should be
3made under this Section to a claimant instead of issuing a
4credit memorandum, the Department shall notify the State
5Comptroller, who shall cause the warrant to be drawn for the
6amount specified, and to the person named, in the notification
7from the Department. The refund shall be paid by the State
8Treasurer out of the Regional Transportation Authority tax
9fund established under paragraph (n) of this Section or the
10Local Government Aviation Trust Fund, as appropriate.
11    If a tax is imposed under this subsection (e), a tax shall
12also be imposed under subsections (f) and (g) of this Section.
13    For the purpose of determining whether a tax authorized
14under this Section is applicable, a retail sale by a producer
15of coal or other mineral mined in Illinois, is a sale at retail
16at the place where the coal or other mineral mined in Illinois
17is extracted from the earth. This paragraph does not apply to
18coal or other mineral when it is delivered or shipped by the
19seller to the purchaser at a point outside Illinois so that the
20sale is exempt under the Federal Constitution as a sale in
21interstate or foreign commerce.
22    No tax shall be imposed or collected under this subsection
23on the sale of a motor vehicle in this State to a resident of
24another state if that motor vehicle will not be titled in this
25State.
26    Nothing in this Section shall be construed to authorize

 

 

SB2201- 156 -LRB103 28036 HLH 54415 b

1the Regional Transportation Authority to impose a tax upon the
2privilege of engaging in any business that under the
3Constitution of the United States may not be made the subject
4of taxation by this State.
5    (f) If a tax has been imposed under paragraph (e), a
6Regional Transportation Authority Service Occupation Tax shall
7also be imposed upon all persons engaged, in the metropolitan
8region in the business of making sales of service, who as an
9incident to making the sales of service, transfer tangible
10personal property within the metropolitan region, either in
11the form of tangible personal property or in the form of real
12estate as an incident to a sale of service. In Cook County, the
13tax rate shall be: (1) 1.25% of the serviceman's cost price of
14food prepared for immediate consumption and transferred
15incident to a sale of service subject to the service
16occupation tax by an entity licensed under the Hospital
17Licensing Act, the Nursing Home Care Act, the Specialized
18Mental Health Rehabilitation Act of 2013, the ID/DD Community
19Care Act, or the MC/DD Act that is located in the metropolitan
20region; (2) 1.25% of the selling price of tangible personal
21property taxed at the 1% rate under the Service Occupation Tax
22Act (or at the 0% rate imposed under this amendatory Act of the
23102nd General Assembly); and (3) 1% of the selling price from
24other taxable sales of tangible personal property transferred.
25In DuPage, Kane, Lake, McHenry, and Will counties, the rate
26shall be 0.75% of the selling price of all tangible personal

 

 

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1property transferred. The rate of tax imposed in DuPage, Kane,
2Lake, McHenry, and Will counties under this Section on sales
3of aviation fuel on or after December 1, 2019 shall, however,
4be 0.25% unless the Regional Transportation Authority in
5DuPage, Kane, Lake, McHenry, and Will counties has an
6"airport-related purpose" and the additional 0.50% of the
70.75% tax on aviation fuel is expended for airport-related
8purposes. If there is no airport-related purpose to which
9aviation fuel tax revenue is dedicated, then aviation fuel is
10excluded from the additional 0.5% of the 0.75% tax.
11    The Board and DuPage, Kane, Lake, McHenry, and Will
12counties must comply with the certification requirements for
13airport-related purposes under Section 2-22 of the Retailers'
14Occupation Tax Act. For purposes of this Section,
15"airport-related purposes" has the meaning ascribed in Section
166z-20.2 of the State Finance Act. This exclusion for aviation
17fuel only applies for so long as the revenue use requirements
18of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
19Authority.
20    The tax imposed under this paragraph and all civil
21penalties that may be assessed as an incident thereof shall be
22collected and enforced by the State Department of Revenue. The
23Department shall have full power to administer and enforce
24this paragraph; to collect all taxes and penalties due
25hereunder; to dispose of taxes and penalties collected in the
26manner hereinafter provided; and to determine all rights to

 

 

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1credit memoranda arising on account of the erroneous payment
2of tax or penalty hereunder. In the administration of and
3compliance with this paragraph, the Department and persons who
4are subject to this paragraph shall have the same rights,
5remedies, privileges, immunities, powers, and duties, and be
6subject to the same conditions, restrictions, limitations,
7penalties, exclusions, exemptions, and definitions of terms,
8and employ the same modes of procedure, as are prescribed in
9Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
10provisions therein other than the State rate of tax), 4
11(except that the reference to the State shall be to the
12Authority), 5, 7, 8 (except that the jurisdiction to which the
13tax shall be a debt to the extent indicated in that Section 8
14shall be the Authority), 9 (except as to the disposition of
15taxes and penalties collected, and except that the returned
16merchandise credit for this tax may not be taken against any
17State tax, and except that the retailer's discount is not
18allowed for taxes paid on aviation fuel that are subject to the
19revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2047133), 10, 11, 12 (except the reference therein to Section 2b
21of the Retailers' Occupation Tax Act), 13 (except that any
22reference to the State shall mean the Authority), the first
23paragraph of Section 15, 16, 17, 18, 19, and 20 of the Service
24Occupation Tax Act and Section 3-7 of the Uniform Penalty and
25Interest Act, as fully as if those provisions were set forth
26herein.

 

 

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1    Persons subject to any tax imposed under the authority
2granted in this paragraph may reimburse themselves for their
3serviceman's tax liability hereunder by separately stating the
4tax as an additional charge, that charge may be stated in
5combination in a single amount with State tax that servicemen
6are authorized to collect under the Service Use Tax Act, under
7any bracket schedules the Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this paragraph to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the warrant to be drawn for the
12amount specified, and to the person named in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the Regional Transportation Authority tax
15fund established under paragraph (n) of this Section or the
16Local Government Aviation Trust Fund, as appropriate.
17    Nothing in this paragraph shall be construed to authorize
18the Authority to impose a tax upon the privilege of engaging in
19any business that under the Constitution of the United States
20may not be made the subject of taxation by the State.
21    (g) If a tax has been imposed under paragraph (e), a tax
22shall also be imposed upon the privilege of using in the
23metropolitan region, any item of tangible personal property
24that is purchased outside the metropolitan region at retail
25from a retailer, and that is titled or registered with an
26agency of this State's government. In Cook County, the tax

 

 

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1rate shall be 1% of the selling price of the tangible personal
2property, as "selling price" is defined in the Use Tax Act. In
3DuPage, Kane, Lake, McHenry, and Will counties, the tax rate
4shall be 0.75% of the selling price of the tangible personal
5property, as "selling price" is defined in the Use Tax Act. The
6tax shall be collected from persons whose Illinois address for
7titling or registration purposes is given as being in the
8metropolitan region. The tax shall be collected by the
9Department of Revenue for the Regional Transportation
10Authority. The tax must be paid to the State, or an exemption
11determination must be obtained from the Department of Revenue,
12before the title or certificate of registration for the
13property may be issued. The tax or proof of exemption may be
14transmitted to the Department by way of the State agency with
15which, or the State officer with whom, the tangible personal
16property must be titled or registered if the Department and
17the State agency or State officer determine that this
18procedure will expedite the processing of applications for
19title or registration.
20    The Department shall have full power to administer and
21enforce this paragraph; to collect all taxes, penalties, and
22interest due hereunder; to dispose of taxes, penalties, and
23interest collected in the manner hereinafter provided; and to
24determine all rights to credit memoranda or refunds arising on
25account of the erroneous payment of tax, penalty, or interest
26hereunder. In the administration of and compliance with this

 

 

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1paragraph, the Department and persons who are subject to this
2paragraph shall have the same rights, remedies, privileges,
3immunities, powers, and duties, and be subject to the same
4conditions, restrictions, limitations, penalties, exclusions,
5exemptions, and definitions of terms and employ the same modes
6of procedure, as are prescribed in Sections 2 (except the
7definition of "retailer maintaining a place of business in
8this State"), 3 through 3-80 (except provisions pertaining to
9the State rate of tax, and except provisions concerning
10collection or refunding of the tax by retailers), 4, 11, 12,
1112a, 14, 15, 19 (except the portions pertaining to claims by
12retailers and except the last paragraph concerning refunds),
1320, 21, and 22 of the Use Tax Act, and are not inconsistent
14with this paragraph, as fully as if those provisions were set
15forth herein.
16    Whenever the Department determines that a refund should be
17made under this paragraph to a claimant instead of issuing a
18credit memorandum, the Department shall notify the State
19Comptroller, who shall cause the order to be drawn for the
20amount specified, and to the person named in the notification
21from the Department. The refund shall be paid by the State
22Treasurer out of the Regional Transportation Authority tax
23fund established under paragraph (n) of this Section.
24    (h) The Authority may impose a replacement vehicle tax of
25$50 on any passenger car as defined in Section 1-157 of the
26Illinois Vehicle Code purchased within the metropolitan region

 

 

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1by or on behalf of an insurance company to replace a passenger
2car of an insured person in settlement of a total loss claim.
3The tax imposed may not become effective before the first day
4of the month following the passage of the ordinance imposing
5the tax and receipt of a certified copy of the ordinance by the
6Department of Revenue. The Department of Revenue shall collect
7the tax for the Authority in accordance with Sections 3-2002
8and 3-2003 of the Illinois Vehicle Code.
9    The Department shall immediately pay over to the State
10Treasurer, ex officio, as trustee, all taxes collected
11hereunder.
12    As soon as possible after the first day of each month,
13beginning January 1, 2011, upon certification of the
14Department of Revenue, the Comptroller shall order
15transferred, and the Treasurer shall transfer, to the STAR
16Bonds Revenue Fund the local sales tax increment, as defined
17in the Innovation Development and Economy Act, collected under
18this Section during the second preceding calendar month for
19sales within a STAR bond district.
20    After the monthly transfer to the STAR Bonds Revenue Fund,
21on or before the 25th day of each calendar month, the
22Department shall prepare and certify to the Comptroller the
23disbursement of stated sums of money to the Authority. The
24amount to be paid to the Authority shall be the amount
25collected hereunder during the second preceding calendar month
26by the Department, less any amount determined by the

 

 

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1Department to be necessary for the payment of refunds, and
2less any amounts that are transferred to the STAR Bonds
3Revenue Fund. Within 10 days after receipt by the Comptroller
4of the disbursement certification to the Authority provided
5for in this Section to be given to the Comptroller by the
6Department, the Comptroller shall cause the orders to be drawn
7for that amount in accordance with the directions contained in
8the certification.
9    (i) The Board may not impose any other taxes except as it
10may from time to time be authorized by law to impose.
11    (j) A certificate of registration issued by the State
12Department of Revenue to a retailer under the Retailers'
13Occupation Tax Act or under the Service Occupation Tax Act
14shall permit the registrant to engage in a business that is
15taxed under the tax imposed under paragraphs (b), (e), (f) or
16(g) of this Section and no additional registration shall be
17required under the tax. A certificate issued under the Use Tax
18Act or the Service Use Tax Act shall be applicable with regard
19to any tax imposed under paragraph (c) of this Section.
20    (k) The provisions of any tax imposed under paragraph (c)
21of this Section shall conform as closely as may be practicable
22to the provisions of the Use Tax Act, including without
23limitation conformity as to penalties with respect to the tax
24imposed and as to the powers of the State Department of Revenue
25to promulgate and enforce rules and regulations relating to
26the administration and enforcement of the provisions of the

 

 

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1tax imposed. The taxes shall be imposed only on use within the
2metropolitan region and at rates as provided in the paragraph.
3    (l) The Board in imposing any tax as provided in
4paragraphs (b) and (c) of this Section, shall, after seeking
5the advice of the State Department of Revenue, provide means
6for retailers, users or purchasers of motor fuel for purposes
7other than those with regard to which the taxes may be imposed
8as provided in those paragraphs to receive refunds of taxes
9improperly paid, which provisions may be at variance with the
10refund provisions as applicable under the Municipal Retailers
11Occupation Tax Act. The State Department of Revenue may
12provide for certificates of registration for users or
13purchasers of motor fuel for purposes other than those with
14regard to which taxes may be imposed as provided in paragraphs
15(b) and (c) of this Section to facilitate the reporting and
16nontaxability of the exempt sales or uses.
17    (m) Any ordinance imposing or discontinuing any tax under
18this Section shall be adopted and a certified copy thereof
19filed with the Department on or before June 1, whereupon the
20Department of Revenue shall proceed to administer and enforce
21this Section on behalf of the Regional Transportation
22Authority as of September 1 next following such adoption and
23filing. Beginning January 1, 1992, an ordinance or resolution
24imposing or discontinuing the tax hereunder shall be adopted
25and a certified copy thereof filed with the Department on or
26before the first day of July, whereupon the Department shall

 

 

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1proceed to administer and enforce this Section as of the first
2day of October next following such adoption and filing.
3Beginning January 1, 1993, an ordinance or resolution
4imposing, increasing, decreasing, or discontinuing the tax
5hereunder shall be adopted and a certified copy thereof filed
6with the Department, whereupon the Department shall proceed to
7administer and enforce this Section as of the first day of the
8first month to occur not less than 60 days following such
9adoption and filing. Any ordinance or resolution of the
10Authority imposing a tax under this Section and in effect on
11August 1, 2007 shall remain in full force and effect and shall
12be administered by the Department of Revenue under the terms
13and conditions and rates of tax established by such ordinance
14or resolution until the Department begins administering and
15enforcing an increased tax under this Section as authorized by
16Public Act 95-708. The tax rates authorized by Public Act
1795-708 are effective only if imposed by ordinance of the
18Authority.
19    (n) Except as otherwise provided in this subsection (n),
20the State Department of Revenue shall, upon collecting any
21taxes as provided in this Section, pay the taxes over to the
22State Treasurer as trustee for the Authority. The taxes shall
23be held in a trust fund outside the State Treasury. If an
24airport-related purpose has been certified, taxes and
25penalties collected in DuPage, Kane, Lake, McHenry and Will
26counties on aviation fuel sold on or after December 1, 2019

 

 

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1from the 0.50% of the 0.75% rate shall be immediately paid over
2by the Department to the State Treasurer, ex officio, as
3trustee, for deposit into the Local Government Aviation Trust
4Fund. The Department shall only pay moneys into the Local
5Government Aviation Trust Fund under this Act for so long as
6the revenue use requirements of 49 U.S.C. 47107(b) and 49
7U.S.C. 47133 are binding on the Authority. On or before the
825th day of each calendar month, the State Department of
9Revenue shall prepare and certify to the Comptroller of the
10State of Illinois and to the Authority (i) the amount of taxes
11collected in each county other than Cook County in the
12metropolitan region, (not including, if an airport-related
13purpose has been certified, the taxes and penalties collected
14from the 0.50% of the 0.75% rate on aviation fuel sold on or
15after December 1, 2019 that are deposited into the Local
16Government Aviation Trust Fund) (ii) the amount of taxes
17collected within the City of Chicago, and (iii) the amount
18collected in that portion of Cook County outside of Chicago,
19each amount less the amount necessary for the payment of
20refunds to taxpayers located in those areas described in items
21(i), (ii), and (iii), and less 1.5% of the remainder, which
22shall be transferred from the trust fund into the Tax
23Compliance and Administration Fund. The Department, at the
24time of each monthly disbursement to the Authority, shall
25prepare and certify to the State Comptroller the amount to be
26transferred into the Tax Compliance and Administration Fund

 

 

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1under this subsection. Within 10 days after receipt by the
2Comptroller of the certification of the amounts, the
3Comptroller shall cause an order to be drawn for the transfer
4of the amount certified into the Tax Compliance and
5Administration Fund and the payment of two-thirds of the
6amounts certified in item (i) of this subsection to the
7Authority and one-third of the amounts certified in item (i)
8of this subsection to the respective counties other than Cook
9County and the amount certified in items (ii) and (iii) of this
10subsection to the Authority.
11    In addition to the disbursement required by the preceding
12paragraph, an allocation shall be made in July 1991 and each
13year thereafter to the Regional Transportation Authority. The
14allocation shall be made in an amount equal to the average
15monthly distribution during the preceding calendar year
16(excluding the 2 months of lowest receipts) and the allocation
17shall include the amount of average monthly distribution from
18the Regional Transportation Authority Occupation and Use Tax
19Replacement Fund. The distribution made in July 1992 and each
20year thereafter under this paragraph and the preceding
21paragraph shall be reduced by the amount allocated and
22disbursed under this paragraph in the preceding calendar year.
23The Department of Revenue shall prepare and certify to the
24Comptroller for disbursement the allocations made in
25accordance with this paragraph.
26    (o) Failure to adopt a budget ordinance or otherwise to

 

 

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1comply with Section 4.01 of this Act or to adopt a Five-year
2Capital Program or otherwise to comply with paragraph (b) of
3Section 2.01 of this Act shall not affect the validity of any
4tax imposed by the Authority otherwise in conformity with law.
5    (p) At no time shall a public transportation tax or motor
6vehicle parking tax authorized under paragraphs (b), (c), and
7(d) of this Section be in effect at the same time as any
8retailers' occupation, use or service occupation tax
9authorized under paragraphs (e), (f), and (g) of this Section
10is in effect.
11    Any taxes imposed under the authority provided in
12paragraphs (b), (c), and (d) shall remain in effect only until
13the time as any tax authorized by paragraph (e), (f), or (g) of
14this Section are imposed and becomes effective. Once any tax
15authorized by paragraph (e), (f), or (g) is imposed the Board
16may not reimpose taxes as authorized in paragraphs (b), (c),
17and (d) of the Section unless any tax authorized by paragraph
18(e), (f), or (g) of this Section becomes ineffective by means
19other than an ordinance of the Board.
20    (q) Any existing rights, remedies and obligations
21(including enforcement by the Regional Transportation
22Authority) arising under any tax imposed under paragraph (b),
23(c), or (d) of this Section shall not be affected by the
24imposition of a tax under paragraph (e), (f), or (g) of this
25Section.
26(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;

 

 

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1101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
 
2    Section 95. No acceleration or delay. Where this Act makes
3changes in a statute that is represented in this Act by text
4that is not yet or no longer in effect (for example, a Section
5represented by multiple versions), the use of that text does
6not accelerate or delay the taking effect of (i) the changes
7made by this Act or (ii) provisions derived from any other
8Public Act.
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.