Rep. Carol A. Sente

Filed: 3/27/2012

 

 


 

 


 
09700HB3859ham005LRB097 13904 PJG 68169 a

1
AMENDMENT TO HOUSE BILL 3859

2    AMENDMENT NO. ______. Amend House Bill 3859 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Counties Code is amended by changing
5Section 5-1014.3 as follows:
 
6    (55 ILCS 5/5-1014.3)
7    Sec. 5-1014.3. Agreements to share or rebate occupation
8taxes.
9    (a) On and after June 1, 2004, a county board shall not
10enter into any agreement to share or rebate any portion of
11retailers' occupation taxes generated by retail sales of
12tangible personal property if: (1) the tax on those retail
13sales, absent the agreement, would have been paid to another
14unit of local government; and (2) the retailer maintains,
15within that other unit of local government, a retail location
16from which the tangible personal property is delivered to

 

 

09700HB3859ham005- 2 -LRB097 13904 PJG 68169 a

1purchasers, or a warehouse from which the tangible personal
2property is delivered to purchasers. Any unit of local
3government denied retailers' occupation tax revenue because of
4an agreement that violates this Section may file an action in
5circuit court against only the county. Any agreement entered
6into prior to June 1, 2004 is not affected by this amendatory
7Act of the 93rd General Assembly. Any unit of local government
8that prevails in the circuit court action is entitled to
9damages in the amount of the tax revenue it was denied as a
10result of the agreement, statutory interest, costs, reasonable
11attorney's fees, and an amount equal to 50% of the tax.
12    (b) On and after the effective date of this amendatory Act
13of the 93rd General Assembly, a home rule unit shall not enter
14into any agreement prohibited by this Section. This Section is
15a denial and limitation of home rule powers and functions under
16subsection (g) of Section 6 of Article VII of the Illinois
17Constitution.
18    (c) Any county that enters into an agreement to share or
19rebate any portion of retailers' occupation taxes generated by
20retail sales of tangible personal property must complete and
21submit a report by electronic filing to the Department of
22Revenue within 30 days after the execution of the agreement.
23Any county that has entered into such an agreement before the
24effective date of this amendatory Act of the 97th General
25Assembly that has not been terminated or expired as of the
26effective date of this amendatory Act of the 97th General

 

 

09700HB3859ham005- 3 -LRB097 13904 PJG 68169 a

1Assembly shall submit a report with respect to the agreements
2within 90 days after the effective date of this amendatory Act
3of the 97th General Assembly.
4    (d) The report described in this Section shall be made on a
5form to be supplied by the Department of Revenue and shall
6contain the following:
7        (1) the names of the county and the business entering
8    into the agreement;
9        (2) the location or locations of the business within
10    the county;
11        (3) the form shall also contain a statement, to be
12    answered in the affirmative or negative, as to whether or
13    not the company maintains additional places of business in
14    the State other than those described pursuant to paragraph
15    (2);
16        (4) the terms of the agreement, including (i) the
17    manner in which the amount of any retailers' occupation tax
18    to be shared, rebated, or refunded is to be determined each
19    year for the duration of the agreement, (ii) the duration
20    of the agreement, and (iii) the name of any business who is
21    not a party to the agreement but who directly or indirectly
22    receives a share, refund, or rebate of the retailers'
23    occupation tax; and
24        (5) a copy of the agreement to share or rebate any
25    portion of retailers' occupation taxes generated by retail
26    sales of tangible personal property.

 

 

09700HB3859ham005- 4 -LRB097 13904 PJG 68169 a

1    An updated report must be filed by the county within 30
2days after the execution of any amendment made to an agreement.
3    Reports filed with the Department pursuant to this Section
4shall not constitute tax returns.
5    Any disclosure that is reported or released to the public
6shall be redacted by the Department of Revenue. The Department
7of Revenue shall redact the following information: sales
8figures, the amount of sales tax collected, and the amount of
9sales tax rebated.
10(Source: P.A. 93-920, eff. 8-12-04.)
 
11    Section 10. The Illinois Municipal Code is amended by
12changing Section 8-11-21 as follows:
 
13    (65 ILCS 5/8-11-21)
14    Sec. 8-11-21. Agreements to share or rebate occupation
15taxes.
16    (a) On and after June 1, 2004, the corporate authorities of
17a municipality shall not enter into any agreement to share or
18rebate any portion of retailers' occupation taxes generated by
19retail sales of tangible personal property if: (1) the tax on
20those retail sales, absent the agreement, would have been paid
21to another unit of local government; and (2) the retailer
22maintains, within that other unit of local government, a retail
23location from which the tangible personal property is delivered
24to purchasers, or a warehouse from which the tangible personal

 

 

09700HB3859ham005- 5 -LRB097 13904 PJG 68169 a

1property is delivered to purchasers. Any unit of local
2government denied retailers' occupation tax revenue because of
3an agreement that violates this Section may file an action in
4circuit court against only the municipality. Any agreement
5entered into prior to June 1, 2004 is not affected by this
6amendatory Act of the 93rd General Assembly. Any unit of local
7government that prevails in the circuit court action is
8entitled to damages in the amount of the tax revenue it was
9denied as a result of the agreement, statutory interest, costs,
10reasonable attorney's fees, and an amount equal to 50% of the
11tax.
12    (b) On and after the effective date of this amendatory Act
13of the 93rd General Assembly, a home rule unit shall not enter
14into any agreement prohibited by this Section. This Section is
15a denial and limitation of home rule powers and functions under
16subsection (g) of Section 6 of Article VII of the Illinois
17Constitution.
18    (c) Any municipality that enters into an agreement to share
19or rebate any portion of retailers' occupation taxes generated
20by retail sales of tangible personal property must complete and
21submit a report by electronic filing to the Department of
22Revenue within 30 days after the execution of the agreement.
23Any municipality that has entered into such an agreement before
24the effective date of this amendatory Act of the 97th General
25Assembly that has not been terminated or expired as of the
26effective date of this amendatory Act of the 97th General

 

 

09700HB3859ham005- 6 -LRB097 13904 PJG 68169 a

1Assembly shall submit a report with respect to the agreements
2within 90 days after the effective date of this amendatory Act
3of the 97th General Assembly.
4    (d) The report described in this Section shall be made on a
5form to be supplied by the Department of Revenue and shall
6contain the following:
7        (1) the names of the municipality and the business
8    entering into the agreement;
9        (2) the location or locations of the business within
10    the municipality;
11        (3) the form shall also contain a statement, to be
12    answered in the affirmative or negative, as to whether or
13    not the company maintains additional places of business in
14    the State other than those described pursuant to paragraph
15    (2);
16        (4) the terms of the agreement, including (i) the
17    manner in which the amount of any retailers' occupation tax
18    to be shared, rebated, or refunded is to be determined each
19    year for the duration of the agreement, (ii) the duration
20    of the agreement, and (iii) the name of any business who is
21    not a party to the agreement but who directly or indirectly
22    receives a share, refund, or rebate of the retailers'
23    occupation tax; and
24        (5) a copy of the agreement to share or rebate any
25    portion of retailers' occupation taxes generated by retail
26    sales of tangible personal property.

 

 

09700HB3859ham005- 7 -LRB097 13904 PJG 68169 a

1    An updated report must be filed by the municipality within
230 days after the execution of any amendment made to an
3agreement.
4    Reports filed with the Department pursuant to this Section
5shall not constitute tax returns.
6    Any disclosure that is reported or released to the public
7shall be redacted by the Department of Revenue. The Department
8of Revenue shall redact the following information: sales
9figures, the amount of sales tax collected, and the amount of
10sales tax rebated.
11(Source: P.A. 93-920, eff. 8-12-04.)
 
12    Section 90. The State Mandates Act is amended by adding
13Section 8.36 as follows:
 
14    (30 ILCS 805/8.36 new)
15    Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8
16of this Act, no reimbursement by the State is required for the
17implementation of any mandate created by this amendatory Act of
18the 97th General Assembly.".