Sen. James F. Clayborne, Jr.

Filed: 11/30/2010

 

 


 

 


 
09600HB2376sam002LRB096 10435 PJG 44189 a

1
AMENDMENT TO HOUSE BILL 2376

2    AMENDMENT NO. ______. Amend House Bill 2376 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Local Government Debt Reform Act is amended
5by changing Section 15 as follows:
 
6    (30 ILCS 350/15)  (from Ch. 17, par. 6915)
7    Sec. 15. Double-barrelled bonds. Whenever revenue bonds
8have been authorized to be issued pursuant to applicable law or
9whenever there exists for a governmental unit a revenue source,
10the procedures set forth in this Section may be used by a
11governing body. General obligation bonds may be issued in lieu
12of such revenue bonds as authorized, and general obligation
13bonds may be issued payable from any revenue source. Such
14general obligation bonds may be referred to as "alternate
15bonds". Alternate bonds may be issued without any referendum or
16backdoor referendum except as provided in this Section, upon

 

 

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1the terms provided in Section 10 of this Act without reference
2to other provisions of law, but only upon the conditions
3provided in this Section. Alternate bonds shall not be regarded
4as or included in any computation of indebtedness for the
5purpose of any statutory provision or limitation except as
6expressly provided in this Section.
7    Such conditions are:
8    (a) Alternate bonds shall be issued for a lawful corporate
9purpose. If issued in lieu of revenue bonds, alternate bonds
10shall be issued for the purposes for which such revenue bonds
11shall have been authorized. If issued payable from a revenue
12source in the manner hereinafter provided, which revenue source
13is limited in its purposes or applications, then the alternate
14bonds shall be issued only for such limited purposes or
15applications. Alternate bonds may be issued payable from either
16enterprise revenues or revenue sources, or both.
17    (b) Alternate bonds shall be subject to backdoor
18referendum. The provisions of Section 5 of this Act shall apply
19to such backdoor referendum, together with the provisions
20hereof. The authorizing ordinance shall be published in a
21newspaper of general circulation in the governmental unit.
22Along with or as part of the authorizing ordinance, there shall
23be published a notice of (1) the specific number of voters
24required to sign a petition requesting that the issuance of the
25alternate bonds be submitted to referendum, (2) the time when
26such petition must be filed, (3) the date of the prospective

 

 

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1referendum, and (4), with respect to authorizing ordinances
2adopted on or after January 1, 1991, a statement that
3identifies any revenue source that will be used to pay debt
4service on the alternate bonds. The clerk or secretary of the
5governmental unit shall make a petition form available to
6anyone requesting one. If no petition is filed with the clerk
7or secretary within 30 days of publication of the authorizing
8ordinance and notice, the alternate bonds shall be authorized
9to be issued. But if within this 30 days period, a petition is
10filed with such clerk or secretary signed by electors numbering
11the greater of (i) 7.5% of the registered voters in the
12governmental unit or (ii) 200 of those registered voters or 15%
13of those registered voters, whichever is less, asking that the
14issuance of such alternate bonds be submitted to referendum,
15the clerk or secretary shall certify such question for
16submission at an election held in accordance with the general
17election law. The question on the ballot shall include a
18statement of any revenue source that will be used to pay debt
19service on the alternate bonds. The alternate bonds shall be
20authorized to be issued if a majority of the votes cast on the
21question at such election are in favor thereof provided that
22notice of the bond referendum, if held before July 1, 1999, has
23been given in accordance with the provisions of Section 12-5 of
24the Election Code in effect at the time of the bond referendum,
25at least 10 and not more than 45 days before the date of the
26election, notwithstanding the time for publication otherwise

 

 

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1imposed by Section 12-5. Notices required in connection with
2the submission of public questions on or after July 1, 1999
3shall be as set forth in Section 12-5 of the Election Code.
4Backdoor referendum proceedings for bonds and alternate bonds
5to be issued in lieu of such bonds may be conducted at the same
6time. Notwithstanding any other provision of this Section, a
7backdoor referendum is not required if at least 90% of the
8revenue source pledged to the payment of the alternate bonds as
9determined by the audit or feasibility report is expected to be
10obtained from the County School Facility Occupation Tax Law
11under Section 5-1006.7 of the Counties Code.
12    (c) To the extent payable from enterprise revenues, such
13revenues shall have been determined by the governing body to be
14sufficient to provide for or pay in each year to final maturity
15of such alternate bonds all of the following: (1) costs of
16operation and maintenance of the utility or enterprise, but not
17including depreciation, (2) debt service on all outstanding
18revenue bonds payable from such enterprise revenues, (3) all
19amounts required to meet any fund or account requirements with
20respect to such outstanding revenue bonds, (4) other
21contractual or tort liability obligations, if any, payable from
22such enterprise revenues, and (5) in each year, an amount not
23less than 1.25 times debt service of all (i) alternate bonds
24payable from such enterprise revenues previously issued and
25outstanding and (ii) alternate bonds proposed to be issued. To
26the extent payable from one or more revenue sources, such

 

 

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1sources shall have been determined by the governing body to
2provide in each year, an amount not less than 1.25 times debt
3service of all alternate bonds payable from such revenue
4sources previously issued and outstanding and alternate bonds
5proposed to be issued. The 1.25 figure in the preceding
6sentence shall be reduced to 1.10 if the revenue source is a
7governmental revenue source. The conditions enumerated in this
8subsection (c) need not be met for that amount of debt service
9provided for by the setting aside of proceeds of bonds or other
10moneys at the time of the delivery of such bonds.
11Notwithstanding any other provision of this Section, a backdoor
12referendum is not required if the proceeds backing the debt are
13realized from revenues obtained from the County School Facility
14Occupation Tax Law under Section 5-1006.7 of the Counties Code.
15    (c-1) In the case of alternate bonds issued as variable
16rate bonds (including refunding bonds), debt service shall be
17projected based on the rate for the most recent date shown in
18the 20 G.O. Bond Index of average municipal bond yields as
19published in the most recent edition of The Bond Buyer
20published in New York, New York (or any successor publication
21or index, or if such publication or index is no longer
22published, then any index of long-term municipal tax-exempt
23bond yields selected by the governmental unit), as of the date
24of determination referred to in subsection (c) of this Section.
25Any interest or fees that may be payable to the provider of a
26letter of credit, line of credit, surety bond, bond insurance,

 

 

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1or other credit enhancement relating to such alternate bonds
2and any fees that may be payable to any remarketing agent need
3not be taken into account for purposes of such projection. If
4the governmental unit enters into an agreement in connection
5with such alternate bonds at the time of issuance thereof
6pursuant to which the governmental unit agrees for a specified
7period of time to pay an amount calculated at an agreed-upon
8rate or index based on a notional amount and the other party
9agrees to pay the governmental unit an amount calculated at an
10agreed-upon rate or index based on such notional amount,
11interest shall be projected for such specified period of time
12on the basis of the agreed-upon rate payable by the
13governmental unit.
14    (d) The determination of the sufficiency of enterprise
15revenues or a revenue source, as applicable, shall be supported
16by reference to the most recent audit of the governmental unit,
17which shall be for a fiscal year ending not earlier than 18
18months previous to the time of issuance of the alternate bonds.
19If such audit does not adequately show such enterprise revenues
20or revenue source, as applicable, or if such enterprise
21revenues or revenue source, as applicable, are shown to be
22insufficient, then the determination of sufficiency shall be
23supported by the report of an independent accountant or
24feasibility analyst, the latter having a national reputation
25for expertise in such matters, demonstrating the sufficiency of
26such revenues and explaining, if appropriate, by what means the

 

 

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1revenues will be greater than as shown in the audit. Whenever
2such sufficiency is demonstrated by reference to a schedule of
3higher rates or charges for enterprise revenues or a higher tax
4imposition for a revenue source, such higher rates, charges or
5taxes shall have been properly imposed by an ordinance adopted
6prior to the time of delivery of alternate bonds. The reference
7to and acceptance of an audit or report, as the case may be,
8and the determination of the governing body as to sufficiency
9of enterprise revenues or a revenue source shall be conclusive
10evidence that the conditions of this Section have been met and
11that the alternate bonds are valid.
12    (e) The enterprise revenues or revenue source, as
13applicable, shall be in fact pledged to the payment of the
14alternate bonds; and the governing body shall covenant, to the
15extent it is empowered to do so, to provide for, collect and
16apply such enterprise revenues or revenue source, as
17applicable, to the payment of the alternate bonds and the
18provision of not less than an additional .25 (or .10 for
19governmental revenue sources) times debt service. The pledge
20and establishment of rates or charges for enterprise revenues,
21or the imposition of taxes in a given rate or amount, as
22provided in this Section for alternate bonds, shall constitute
23a continuing obligation of the governmental unit with respect
24to such establishment or imposition and a continuing
25appropriation of the amounts received. All covenants relating
26to alternate bonds and the conditions and obligations imposed

 

 

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1by this Section are enforceable by any bondholder of alternate
2bonds affected, any taxpayer of the governmental unit, and the
3People of the State of Illinois acting through the Attorney
4General or any designee, and in the event that any such action
5results in an order finding that the governmental unit has not
6properly set rates or charges or imposed taxes to the extent it
7is empowered to do so or collected and applied enterprise
8revenues or any revenue source, as applicable, as required by
9this Act, the plaintiff in any such action shall be awarded
10reasonable attorney's fees. The intent is that such enterprise
11revenues or revenue source, as applicable, shall be sufficient
12and shall be applied to the payment of debt service on such
13alternate bonds so that taxes need not be levied, or if levied
14need not be extended, for such payment. Nothing in this Section
15shall inhibit or restrict the authority of a governing body to
16determine the lien priority of any bonds, including alternate
17bonds, which may be issued with respect to any enterprise
18revenues or revenue source.
19    In the event that alternate bonds shall have been issued
20and taxes, other than a designated revenue source, shall have
21been extended pursuant to the general obligation, full faith
22and credit promise supporting such alternate bonds, then the
23amount of such alternate bonds then outstanding shall be
24included in the computation of indebtedness of the governmental
25unit for purposes of all statutory provisions or limitations
26until such time as an audit of the governmental unit shall show

 

 

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1that the alternate bonds have been paid from the enterprise
2revenues or revenue source, as applicable, pledged thereto for
3a complete fiscal year.
4    Alternate bonds may be issued to refund or advance refund
5alternate bonds without meeting any of the conditions set forth
6in this Section, except that the term of the refunding bonds
7shall not be longer than the term of the refunded bonds and
8that the debt service payable in any year on the refunding
9bonds shall not exceed the debt service payable in such year on
10the refunded bonds.
11    Once issued, alternate bonds shall be and forever remain
12until paid or defeased the general obligation of the
13governmental unit, for the payment of which its full faith and
14credit are pledged, and shall be payable from the levy of taxes
15as is provided in this Act for general obligation bonds.
16    The changes made by this amendatory Act of 1990 do not
17affect the validity of bonds authorized before September 1,
181990.
19(Source: P.A. 95-675, eff. 10-11-07.)
 
20    Section 10. The Counties Code is amended by changing
21Section 5-1006.7 as follows:
 
22    (55 ILCS 5/5-1006.7)
23    Sec. 5-1006.7. School facility occupation taxes.
24    (a) A tax shall be imposed in any county The county board

 

 

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1of any county may impose a tax upon all persons engaged in the
2business of selling tangible personal property, other than
3personal property titled or registered with an agency of this
4State's government, at retail in the county on the gross
5receipts from the sales made in the course of business to
6provide revenue to be used exclusively for school facility
7purposes if a proposition for the tax has been submitted to the
8electors of that county and approved by a majority of those
9voting on the question as provided in subsection (c). The tax
10under this Section shall may be imposed only in one-quarter
11percent increments and may not exceed 1%.
12    This additional tax may not be imposed on the sale of food
13for human consumption that is to be consumed off the premises
14where it is sold (other than alcoholic beverages, soft drinks,
15and food that has been prepared for immediate consumption) and
16prescription and non-prescription medicines, drugs, medical
17appliances and insulin, urine testing materials, syringes and
18needles used by diabetics. The Department of Revenue has full
19power to administer and enforce this subsection, to collect all
20taxes and penalties due under this subsection, to dispose of
21taxes and penalties so collected in the manner provided in this
22subsection, and to determine all rights to credit memoranda
23arising on account of the erroneous payment of a tax or penalty
24under this subsection. The Department shall deposit all taxes
25and penalties collected under this subsection into a special
26fund created for that purpose.

 

 

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1    In the administration of and compliance with this
2subsection, the Department and persons who are subject to this
3subsection (i) have the same rights, remedies, privileges,
4immunities, powers, and duties, (ii) are subject to the same
5conditions, restrictions, limitations, penalties, and
6definitions of terms, and (iii) shall employ the same modes of
7procedure as are set forth in Sections 1 through 1o, 2 through
82-70 (in respect to all provisions contained in those Sections
9other than the State rate of tax), 2a through 2h, 3 (except as
10to the disposition of taxes and penalties collected), 4, 5, 5a,
115b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8,
129, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
13and all provisions of the Uniform Penalty and Interest Act as
14if those provisions were set forth in this subsection.
15    The certificate of registration that is issued by the
16Department to a retailer under the Retailers' Occupation Tax
17Act permits the retailer to engage in a business that is
18taxable without registering separately with the Department
19under an ordinance or resolution under this subsection.
20    Persons subject to any tax imposed under the authority
21granted in this subsection may reimburse themselves for their
22seller's tax liability by separately stating that tax as an
23additional charge, which may be stated in combination, in a
24single amount, with State tax that sellers are required to
25collect under the Use Tax Act, pursuant to any bracketed
26schedules set forth by the Department.

 

 

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1    (b) If a tax has been imposed under subsection (a), then a
2service occupation tax must also be imposed at the same rate
3upon all persons engaged, in the county, in the business of
4making sales of service, who, as an incident to making those
5sales of service, transfer tangible personal property within
6the county as an incident to a sale of service.
7    This tax may not be imposed on sales of food for human
8consumption that is to be consumed off the premises where it is
9sold (other than alcoholic beverages, soft drinks, and food
10prepared for immediate consumption) and prescription and
11non-prescription medicines, drugs, medical appliances and
12insulin, urine testing materials, syringes, and needles used by
13diabetics.
14    The tax imposed under this subsection and all civil
15penalties that may be assessed as an incident thereof shall be
16collected and enforced by the Department and deposited into a
17special fund created for that purpose. The Department has full
18power to administer and enforce this subsection, to collect all
19taxes and penalties due under this subsection, to dispose of
20taxes and penalties so collected in the manner provided in this
21subsection, and to determine all rights to credit memoranda
22arising on account of the erroneous payment of a tax or penalty
23under this subsection.
24    In the administration of and compliance with this
25subsection, the Department and persons who are subject to this
26subsection 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
3definition of terms, and (iii) employ the same modes of
4procedure as are set forth in Sections 2 (except that that
5reference to State in the definition of supplier maintaining a
6place of business in this State means the county), 2a through
72d, 3 through 3-50 (in respect to all provisions contained in
8those Sections other than the State rate of tax), 4 (except
9that the reference to the State shall be to the county), 5, 7,
108 (except that the jurisdiction to which the tax is a debt to
11the extent indicated in that Section 8 is the county), 9
12(except as to the disposition of taxes and penalties
13collected), 10, 11, 12 (except the reference therein to Section
142b of the Retailers' Occupation Tax Act), 13 (except that any
15reference to the State means the county), Section 15, 16, 17,
1618, 19, and 20 of the Service Occupation Tax Act and all
17provisions of the Uniform Penalty and Interest Act, as fully as
18if those provisions were set forth herein.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21serviceman's tax liability by separately stating the tax as an
22additional charge, which may be stated in combination, in a
23single amount, with State tax that servicemen are authorized to
24collect under the Service Use Tax Act, pursuant to any
25bracketed schedules set forth by the Department.
26    (c) The tax under this Section may not be imposed until, by

 

 

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1ordinance or resolution of the county board, the question of
2imposing the tax has been submitted to the electors of the
3county at a regular election and approved by a majority of the
4electors voting on the question. Upon receipt of a resolution
5by the county board or a resolution or resolutions by school
6district boards that represent more than 50% at least 51% of
7the student enrollment within the county, the regional
8superintendent of schools of the county or the county board
9must certify the question to the proper election authority for
10submission to the electors of the county at the next regular
11election at which the question lawfully may be submitted to the
12electors, all in accordance with the Election Code.
13    The election authority must submit the question in
14substantially the following form:
15        Shall (name of county) be authorized to impose a
16    retailers' occupation tax and a service occupation tax
17    (commonly referred to as a "sales tax") be imposed in (name
18    of county) at a rate of (insert rate) to be used
19    exclusively for school facility purposes?
20The election authority must record the votes as "Yes" or "No".
21    If a majority of the electors voting on the question vote
22in the affirmative, then the tax shall be imposed at the rate
23set forth in the question the county may, thereafter, impose
24the tax.
25    For the purposes of this subsection (c), "enrollment" means
26the head count of the students residing in the county on the

 

 

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1last school day of September of each year, which must be
2reported on the Illinois State Board of Education Public School
3Fall Enrollment/Housing Report.
4    (d) The Department shall immediately pay over to the State
5Treasurer, ex officio, as trustee, all taxes and penalties
6collected under this Section to be deposited into the School
7Facility Occupation Tax Fund, which shall be an unappropriated
8trust fund held outside the State treasury.
9    On or before the 25th day of each calendar month, the
10Department shall prepare and certify to the Comptroller the
11disbursement of stated sums of money to the regional
12superintendents of schools in counties from which retailers or
13servicemen have paid taxes or penalties to the Department
14during the second preceding calendar month. The amount to be
15paid to each regional superintendent of schools and disbursed
16to him or her in accordance with 3-14.31 of the School Code, is
17equal to the amount (not including credit memoranda) collected
18from the county under this Section during the second preceding
19calendar month by the Department, (i) less 2% of that amount,
20which shall be deposited into the Tax Compliance and
21Administration Fund and shall be used by the Department,
22subject to appropriation, to cover the costs of the Department
23in administering and enforcing the provisions of this Section,
24on behalf of the county, (ii) plus an amount that the
25Department determines is necessary to offset any amounts that
26were erroneously paid to a different taxing body; (iii) less an

 

 

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1amount equal to the amount of refunds made during the second
2preceding calendar month by the Department on behalf of the
3county; and (iv) less any amount that the Department determines
4is necessary to offset any amounts that were payable to a
5different taxing body but were erroneously paid to the county.
6When certifying the amount of a monthly disbursement to a
7regional superintendent of schools under this Section, the
8Department shall increase or decrease the amounts by an amount
9necessary to offset any miscalculation of previous
10disbursements within the previous 6 months from the time a
11miscalculation is discovered.
12    Within 10 days after receipt by the Comptroller from the
13Department of the disbursement certification to the regional
14superintendents of the schools provided for in this Section,
15the Comptroller shall cause the orders to be drawn for the
16respective amounts in accordance with directions contained in
17the certification.
18    If the Department determines that a refund should be made
19under this Section to a claimant instead of issuing a credit
20memorandum, then the Department shall notify the Comptroller,
21who shall cause the order to be drawn for the amount specified
22and to the person named in the notification from the
23Department. The refund shall be paid by the Treasurer out of
24the School Facility Occupation Tax Fund.
25    (e) For the purposes 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 subsection 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    (f) Nothing in this Section may be construed to authorize a
9county board to impose a tax to be imposed upon the privilege
10of engaging in any business that under the Constitution of the
11United States may not be made the subject of taxation by this
12State.
13    (g) If a county board imposes a tax under this Section
14before the effective date of this amendatory Act of the 96th
15General Assembly at a rate below the rate set forth in the
16question approved by a majority of electors of that county
17voting on the question, then the county board may, by
18ordinance, increase the rate of the tax up to the rate set
19forth in the question approved by a majority of electors of
20that county voting on the question. If a county board imposes a
21tax under this Section before the effective date of this
22amendatory Act of the 96th General Assembly, then the board
23may, by ordinance, discontinue or reduce the rate of the tax.
24If a tax is otherwise imposed under this Section on or after
25the effective date of this amendatory Act of the 96th General
26Assembly, then the county board may reduce or discontinue the

 

 

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1tax, but only in accordance with subsection (h-5) of this
2Section. If, however, a school board issues bonds that are
3secured backed by the proceeds of the tax under this Section,
4then the county board may not reduce the tax rate or
5discontinue the tax if that rate reduction or discontinuance
6would adversely affect inhibit the school board's ability to
7pay the principal and interest on those bonds as they become
8due. If the county board reduces the tax rate or discontinues
9the tax, then a referendum must be held in accordance with
10subsection (c) of this Section in order to increase the rate of
11the tax or to reimpose the discontinued tax. The State of
12Illinois pledges to and agrees with the holders of bonds
13secured by proceeds of the tax imposed under this Section that
14the State will not limit or alter the rights, powers, and
15duties set forth in this Section so as to impair the terms of
16any contract made by school districts with those holders or in
17any way impair the rights and remedies of those holders until
18the bonds, together with interest thereon, with interest on any
19unpaid installments of interest, and all costs and expenses in
20connection with any action or proceedings by or on behalf of
21such holders, are fully met and discharged.
22    The results of any election that imposes, reduces, or
23discontinues authorizes a proposition to impose a tax under
24this Section must be certified by the election authority, and
25or to change the rate of the tax along with an ordinance
26imposing the tax, or any ordinance that increases or lowers the

 

 

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1rate or discontinues the tax, must be certified by the county
2clerk and, in each case, filed with the Illinois Department of
3Revenue either (i) on or before the first day of April,
4whereupon the Department shall proceed to administer and
5enforce the tax or change in the rate as of the first day of
6July next following the filing; or (ii) on or before the first
7day of October, whereupon the Department shall proceed to
8administer and enforce the tax or change in the rate as of the
9first day of January next following the filing.
10    (h) For purposes of this Section, "school facility
11purposes" means (i) the acquisition, development,
12construction, reconstruction, rehabilitation, improvement,
13financing, architectural planning, and installation of capital
14facilities consisting of buildings, structures, and durable
15equipment and for the acquisition and improvement of real
16property and interest in real property required, or expected to
17be required, in connection with the capital facilities and (ii)
18the payment of bonds or other obligations heretofore or
19hereafter issued, including bonds or other obligations
20heretofore or hereafter issued to refund or to continue to
21refund bonds or other obligations issued, for school facility
22purposes, provided that the taxes levied to pay those bonds are
23abated by the amount of the taxes imposed under this Section
24that are used to pay those bonds. "School-facility purposes"
25also includes fire prevention, safety, energy conservation,
26disabled accessibility, school security, and specified repair

 

 

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1purposes set forth under Section 17-2.11 of the School Code.
2    (h-5) A county board in a county where a tax has been
3imposed under this Section on or after the effective date of
4this amendatory Act of the 96th General Assembly may, by
5ordinance or resolution, submit to the voters of the county the
6question of reducing or discontinuing the tax. In the ordinance
7or resolution, the county board shall certify the question to
8the proper election authority in accordance with the Election
9Code. The election authority must submit the question in
10substantially the following form:
11        "Shall the school facility retailers' occupation tax
12    and service occupation tax (commonly referred to as the
13    "school facility sales tax") currently imposed in (name of
14    county) at a rate of (insert rate) be (reduced to (insert
15    rate))(discontinued)?"
16If a majority of the electors voting on the question vote in
17the affirmative, then, subject to the provisions of subsection
18(g) of this Section, the tax shall be reduced or discontinued
19as set forth in the question.
20    (i) This Section does not apply to Cook County.
21    (j) This Section may be cited as the County School Facility
22Occupation Tax Law.
23(Source: P.A. 95-675, eff. 10-11-07.)
 
24    Section 15. The School Code is amended by changing Section
2510-22.36 as follows:
 

 

 

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1    (105 ILCS 5/10-22.36)  (from Ch. 122, par. 10-22.36)
2    Sec. 10-22.36. Buildings for school purposes. To build or
3purchase a building for school classroom or instructional
4purposes upon the approval of a majority of the voters upon the
5proposition at a referendum held for such purpose or in
6accordance with Section 17-2.11, 19-3.5, or 19-3.10. The board
7may initiate such referendum by resolution. The board shall
8certify the resolution and proposition to the proper election
9authority for submission in accordance with the general
10election law.
11    The questions of building one or more new buildings for
12school purposes or office facilities, and issuing bonds for the
13purpose of borrowing money to purchase one or more buildings or
14sites for such buildings or office sites, to build one or more
15new buildings for school purposes or office facilities or to
16make additions and improvements to existing school buildings,
17may be combined into one or more propositions on the ballot.
18    Before erecting, or purchasing or remodeling such a
19building the board shall submit the plans and specifications
20respecting heating, ventilating, lighting, seating, water
21supply, toilets and safety against fire to the regional
22superintendent of schools having supervision and control over
23the district, for approval in accordance with Section 2-3.12.
24    Notwithstanding any of the foregoing, no referendum shall
25be required if the purchase, construction, or building of any

 

 

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1such building is completed (1) occurs while the building is
2being leased by the school district or (2) is paid with with
3the expenditure of (A) funds derived from the sale or
4disposition of other buildings, land, or structures of the
5school district or (B) funds received (i) as a grant under the
6School Construction Law, or (ii) as gifts or donations,
7provided that no funds to purchase, construct, or build
8complete such building, other than lease payments, are derived
9from the district's bonded indebtedness or the tax levy of the
10district, or (iii) from the County School Facility Occupation
11Tax Law under Section 5-1006.7 of the Counties Code.
12    Notwithstanding any of the foregoing, no referendum shall
13be required if the purchase, construction, or building of any
14such building is paid with funds received from the County
15School Facility Occupation Tax Law under Section 5-1006.7 of
16the Counties Code or from the proceeds of bonds or other debt
17obligations secured by revenues obtained from that Law,
18provided that no funds to purchase, construct, or build such
19building are derived from the district's other bonded
20indebtedness or the property tax levy of the district.
21(Source: P.A. 95-675, eff. 10-11-07; 96-517, eff. 8-14-09.)
 
22    Section 97. Severability. The provisions of this Act are
23severable under Section 1.31 of the Statute on Statutes.
 
24    Section 99. Effective date. This Act takes effect upon

 

 

09600HB2376sam002- 23 -LRB096 10435 PJG 44189 a

1becoming law.".