Rep. Barbara Flynn Currie

Filed: 5/21/2012

 

 


 

 


 
09700SB2194ham002LRB097 10235 HLH 69791 a

1
AMENDMENT TO SENATE BILL 2194

2    AMENDMENT NO. ______. Amend Senate Bill 2194 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Counties Code is amended by changing
5Section 5-1006 as follows:
 
6    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
7    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
8Law. Any county that that is a home rule unit may impose a tax
9upon all persons engaged in the business of selling tangible
10personal property, other than an item of tangible personal
11property titled or registered with an agency of this State's
12government, at retail in the county on the gross receipts from
13such sales made in the course of their business. If imposed,
14this tax shall only be imposed in 1/4% increments. On and after
15September 1, 1991, this additional tax may not be imposed on
16the sales of food for human consumption which is to be consumed

 

 

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

 

 

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11e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
2provisions therein other than the State rate of tax), 4, 5, 5a,
35b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8,
49, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
5Section 3-7 of the Uniform Penalty and Interest Act, as fully
6as if those provisions were set forth herein.
7    No tax may be imposed by a home rule county pursuant to
8this Section unless the county also imposes a tax at the same
9rate pursuant to Section 5-1007.
10    Persons subject to any tax imposed pursuant to the
11authority granted in this Section may reimburse themselves for
12their seller's tax liability hereunder by separately stating
13such tax as an additional charge, which charge may be stated in
14combination, in a single amount, with State tax which sellers
15are required to collect under the Use Tax Act, pursuant to such
16bracket schedules as the Department may prescribe.
17    Whenever the Department determines that a refund should be
18made under this Section to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the order 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 home rule county retailers' occupation tax
24fund.
25    The Department shall forthwith pay over to the State
26Treasurer, ex officio, as trustee, all taxes and penalties

 

 

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

 

 

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

 

 

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

 

 

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1shall proceed to administer and enforce this Section as of the
2first day of January next following such adoption and filing.
3Beginning April 1, 1998, an ordinance or resolution imposing or
4discontinuing the tax hereunder or effecting a change in the
5rate thereof shall either (i) be adopted and a certified copy
6thereof filed with the Department on or before the first day of
7April, whereupon the Department shall proceed to administer and
8enforce this Section as of the first day of July next following
9the adoption and filing; or (ii) be adopted and a certified
10copy thereof filed with the Department on or before the first
11day of October, whereupon the Department shall proceed to
12administer and enforce this Section as of the first day of
13January next following 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 6
19months 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. 96-939, eff. 6-24-10.)".