Full Text of HB3244 101st General Assembly
HB3244eng 101ST GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Innovation Development and Economy Act is | 5 | | amended by changing Section 10 as follows: | 6 | | (50 ILCS 470/10)
| 7 | | Sec. 10. Definitions. As used in this Act, the following | 8 | | words and phrases shall have the following meanings unless a | 9 | | different meaning clearly appears from the context: | 10 | | "Base year" means the calendar year immediately prior to | 11 | | the calendar year in which the STAR bond district is | 12 | | established.
| 13 | | "Commence work" means the manifest commencement of actual | 14 | | operations on the development site, such as, erecting a | 15 | | building, general on-site and off-site grading and utility | 16 | | installations, commencing design and construction | 17 | | documentation, ordering lead-time materials, excavating the | 18 | | ground to lay a foundation or a basement, or work of like | 19 | | description which a reasonable person would recognize as being | 20 | | done with the intention and purpose to continue work until the | 21 | | project is completed.
| 22 | | "County" means the county in which a proposed STAR bond | 23 | | district is located.
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| 1 | | "De minimis" means an amount less than 15% of the land area | 2 | | within a STAR bond district.
| 3 | | "Department of Revenue" means the Department of Revenue of | 4 | | the State of Illinois.
| 5 | | "Destination user" means an owner, operator, licensee, | 6 | | co-developer, subdeveloper, or tenant (i) that operates a | 7 | | business within a STAR bond district that is a retail store | 8 | | having at least 150,000 square feet of sales floor area; (ii) | 9 | | that at the time of opening does not have another Illinois | 10 | | location within a 70 mile radius; (iii) that has an annual | 11 | | average of not less than 30% of customers who travel from at | 12 | | least 75 miles away or from out-of-state, as demonstrated by | 13 | | data from a comparable existing store or stores, or, if there | 14 | | is no comparable existing store, as demonstrated by an economic | 15 | | analysis that shows that the proposed retailer will have an | 16 | | annual average of not less than 30% of customers who travel | 17 | | from at least 75 miles away or from out-of-state; and (iv) that | 18 | | makes an initial capital investment, including project costs | 19 | | and other direct costs, of not less than $30,000,000 for such | 20 | | retail store. | 21 | | "Destination hotel" means a hotel (as that term is defined | 22 | | in Section 2 of the Hotel Operators' Occupation Tax Act) | 23 | | complex having at least 150 guest rooms and which also includes | 24 | | a venue for entertainment attractions, rides, or other | 25 | | activities oriented toward the entertainment and amusement of | 26 | | its guests and other patrons. |
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| 1 | | "Developer" means any individual, corporation, trust, | 2 | | estate, partnership, limited liability partnership, limited | 3 | | liability company, or other entity. The term does not include a | 4 | | not-for-profit entity, political subdivision, or other agency | 5 | | or instrumentality of the State.
| 6 | | "Director" means the Director of Revenue, who shall consult | 7 | | with the Director of Commerce and Economic Opportunity in any | 8 | | approvals or decisions required by the Director under this Act.
| 9 | | "Economic impact study" means a study conducted by an | 10 | | independent economist to project the financial benefit of the | 11 | | proposed STAR bond project to the local, regional, and State | 12 | | economies, consider the proposed adverse impacts on similar | 13 | | projects and businesses, as well as municipalities within the | 14 | | projected market area, and draw conclusions about the net | 15 | | effect of the proposed STAR bond project on the local, | 16 | | regional, and State economies. A copy of the economic impact | 17 | | study shall be provided to the Director for review. | 18 | | "Eligible area" means any improved or vacant area that (i) | 19 | | is contiguous and is not, in the aggregate, less than 250 acres | 20 | | nor more than 500 acres which must include only parcels of real | 21 | | property directly and substantially benefited by the proposed | 22 | | STAR bond district plan, (ii) is adjacent to a federal | 23 | | interstate highway, (iii) is within one mile of 2 State | 24 | | highways, (iv) is within one mile of an entertainment user, or | 25 | | a major or minor league sports stadium or other similar | 26 | | entertainment venue that had an initial capital investment of |
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| 1 | | at least $20,000,000, and (v) includes land that was previously | 2 | | surface or strip mined. The area may be bisected by streets, | 3 | | highways, roads, alleys, railways, bike paths, streams, | 4 | | rivers, and other waterways and still be deemed contiguous. In | 5 | | addition, in order to constitute an eligible area one of the | 6 | | following requirements must be satisfied and all of which are | 7 | | subject to the review and approval of the Director as provided | 8 | | in subsection (d) of Section 15:
| 9 | | (a) the governing body of the political subdivision | 10 | | shall have determined that the area meets the requirements | 11 | | of a "blighted area" as defined under the Tax Increment | 12 | | Allocation Redevelopment Act;
or | 13 | | (b) the governing body of the political subdivision | 14 | | shall have determined that the area is a blighted area as | 15 | | determined under the provisions of Section 11-74.3-5 of the | 16 | | Illinois Municipal Code;
or | 17 | | (c) the governing body of the political subdivision | 18 | | shall make the following findings:
| 19 | | (i) that the vacant portions of the area have | 20 | | remained vacant for at least one year, or that any | 21 | | building located on a vacant portion of the property | 22 | | was demolished within the last year and that the | 23 | | building would have qualified under item (ii) of this | 24 | | subsection;
| 25 | | (ii) if portions of the area are currently | 26 | | developed, that the use, condition, and character of |
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| 1 | | the buildings on the property are not consistent with | 2 | | the purposes set forth in Section 5;
| 3 | | (iii) that the STAR bond district is expected to | 4 | | create or retain job opportunities within the | 5 | | political subdivision;
| 6 | | (iv) that the STAR bond district will serve to | 7 | | further the development of adjacent areas;
| 8 | | (v) that without the availability of STAR bonds, | 9 | | the projects described in the STAR bond district plan | 10 | | would not be possible;
| 11 | | (vi) that the master developer meets high | 12 | | standards of creditworthiness and financial strength | 13 | | as demonstrated by one or more of the following: (i) | 14 | | corporate debenture ratings of BBB or higher by | 15 | | Standard & Poor's Corporation or Baa or higher by | 16 | | Moody's Investors Service, Inc.; (ii) a letter from a | 17 | | financial institution with assets of $10,000,000 or | 18 | | more attesting to the financial strength of the master | 19 | | developer; or (iii) specific evidence of equity | 20 | | financing for not less than 10% of the estimated total | 21 | | STAR bond project costs;
| 22 | | (vii) that the STAR bond district will strengthen | 23 | | the commercial sector of the political subdivision;
| 24 | | (viii) that the STAR bond district will enhance the | 25 | | tax base of the political subdivision; and
| 26 | | (ix) that the formation of a STAR bond district is |
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| 1 | | in the best interest of the political subdivision.
| 2 | | "Entertainment user" means an owner, operator, licensee, | 3 | | co-developer, subdeveloper, or tenant that operates a business | 4 | | within a STAR bond district that has a primary use of providing | 5 | | a venue for entertainment attractions, rides, or other | 6 | | activities oriented toward the entertainment and amusement of | 7 | | its patrons, occupies at least 20 acres of land in the STAR | 8 | | bond district, and makes an initial capital investment, | 9 | | including project costs and other direct and indirect costs, of | 10 | | not less than $25,000,000 for that venue. | 11 | | "Feasibility study" means a feasibility study as defined in | 12 | | subsection (b) of Section 20.
| 13 | | "Infrastructure" means the public improvements and private | 14 | | improvements that serve the public purposes set forth in | 15 | | Section 5 of this Act and that benefit the STAR bond district | 16 | | or any STAR bond projects, including, but not limited to, | 17 | | streets, drives and driveways, traffic and directional signs | 18 | | and signals, parking lots and parking facilities, | 19 | | interchanges, highways, sidewalks, bridges, underpasses and | 20 | | overpasses, bike and walking trails, sanitary storm sewers and | 21 | | lift stations, drainage conduits, channels, levees, canals, | 22 | | storm water detention and retention facilities, utilities and | 23 | | utility connections, water mains and extensions, and street and | 24 | | parking lot lighting and connections. | 25 | | "Local sales taxes" means any locally imposed taxes | 26 | | received by a municipality, county, or other local governmental |
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| 1 | | entity arising from sales by retailers and servicemen within a | 2 | | STAR bond district, including business district sales taxes and | 3 | | STAR bond occupation taxes, and that portion of the net revenue | 4 | | realized under the Retailers' Occupation Tax Act, the Use Tax | 5 | | Act, the Service Use Tax Act, and the Service Occupation Tax | 6 | | Act from transactions at places of business located within a | 7 | | STAR bond district that is deposited into the Local Government | 8 | | Tax Fund and the County and Mass Transit District Fund. For the | 9 | | purpose of this Act, "local sales taxes" does not include (i) | 10 | | any taxes authorized pursuant to the Local Mass Transit | 11 | | District Act or the Metro-East Park and Recreation District Act | 12 | | for so long as the applicable taxing district does not impose a | 13 | | tax on real property, (ii) county school facility and resources | 14 | | occupation taxes imposed pursuant to Section 5-1006.7 of the | 15 | | Counties Code, or (iii) any taxes authorized under the Flood | 16 | | Prevention District Act. | 17 | | "Local sales tax increment" means, with respect to local | 18 | | sales taxes administered by the Illinois Department of Revenue, | 19 | | (i) all of the local sales tax paid by destination users, | 20 | | destination hotels, and entertainment users that is in excess | 21 | | of the local sales tax paid by destination users, destination | 22 | | hotels, and entertainment users for the same month in the base | 23 | | year, as determined by the Illinois Department of Revenue, (ii) | 24 | | in the case of a municipality forming a STAR bond district that | 25 | | is wholly within the corporate boundaries of the municipality | 26 | | and in the case of a municipality and county forming a STAR |
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| 1 | | bond district that is only partially within such municipality, | 2 | | that portion of the local sales tax paid by taxpayers that are | 3 | | not destination users, destination hotels, or entertainment | 4 | | users that is in excess of the local sales tax paid by | 5 | | taxpayers that are not destination users, destination hotels, | 6 | | or entertainment users for the same month in the base year, as | 7 | | determined by the Illinois Department of Revenue, and (iii) in | 8 | | the case of a county in which a STAR bond district is formed | 9 | | that is wholly within a municipality, that portion of the local | 10 | | sales tax paid by taxpayers that are not destination users, | 11 | | destination hotels, or entertainment users that is in excess of | 12 | | the local sales tax paid by taxpayers that are not destination | 13 | | users, destination hotels, or entertainment users for the same | 14 | | month in the base year, as determined by the Illinois | 15 | | Department of Revenue, but only if the corporate authorities of | 16 | | the county adopts an ordinance, and files a copy with the | 17 | | Department within the same time frames as required for STAR | 18 | | bond occupation taxes under Section 31, that designates the | 19 | | taxes referenced in this clause (iii) as part of the local | 20 | | sales tax increment under this Act. "Local sales tax increment" | 21 | | means, with respect to local sales taxes administered by a | 22 | | municipality, county, or other unit of local government, that | 23 | | portion of the local sales tax that is in excess of the local | 24 | | sales tax for the same month in the base year, as determined by | 25 | | the respective municipality, county, or other unit of local | 26 | | government. If any portion of local sales taxes are, at the |
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| 1 | | time of formation of a STAR bond district, already subject to | 2 | | tax increment financing under the Tax Increment Allocation | 3 | | Redevelopment Act, then the local sales tax increment for such | 4 | | portion shall be frozen at the base year established in | 5 | | accordance with this Act, and all future incremental increases | 6 | | shall be included in the "local sales tax increment" under this | 7 | | Act. Any party otherwise entitled to receipt of incremental | 8 | | local sales tax revenues through an existing tax increment | 9 | | financing district shall be entitled to continue to receive | 10 | | such revenues up to the amount frozen in the base year. Nothing | 11 | | in this Act shall affect the prior qualification of existing | 12 | | redevelopment project costs incurred that are eligible for | 13 | | reimbursement under the Tax Increment Allocation Redevelopment | 14 | | Act. In such event, prior to approving a STAR bond district, | 15 | | the political subdivision forming the STAR bond district shall | 16 | | take such action as is necessary, including amending the | 17 | | existing tax increment financing district redevelopment plan, | 18 | | to carry out the provisions of this Act. The Illinois | 19 | | Department of Revenue shall allocate the local sales tax | 20 | | increment only if the local sales tax is administered by the | 21 | | Department. | 22 | | "Market study" means a study to determine the ability of | 23 | | the proposed STAR bond project to gain market share locally and | 24 | | regionally and to remain profitable past the term of repayment | 25 | | of STAR bonds.
| 26 | | "Master developer" means a developer cooperating with a |
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| 1 | | political subdivision to plan, develop, and implement a STAR | 2 | | bond project plan for a STAR bond district. Subject to the | 3 | | limitations of Section 25, the master developer may work with | 4 | | and transfer certain development rights to other developers for | 5 | | the purpose of implementing STAR bond project plans and | 6 | | achieving the purposes of this Act. A master developer for a | 7 | | STAR bond district shall be appointed by a political | 8 | | subdivision in the resolution establishing the STAR bond | 9 | | district, and the master developer must, at the time of | 10 | | appointment, own or have control of, through purchase | 11 | | agreements, option contracts, or other means, not less than 50% | 12 | | of the acreage within the STAR bond district and the master | 13 | | developer or its affiliate must have ownership or control on | 14 | | June 1, 2010. | 15 | | "Master development agreement" means an agreement between | 16 | | the master developer and the political subdivision to govern a | 17 | | STAR bond district and any STAR bond projects.
| 18 | | "Municipality" means the city, village, or incorporated | 19 | | town in which a proposed STAR bond district is located.
| 20 | | "Pledged STAR revenues" means those sales tax and revenues | 21 | | and other sources of funds pledged to pay debt service on STAR | 22 | | bonds or to pay project costs pursuant to Section 30. | 23 | | Notwithstanding any provision to the contrary, the following | 24 | | revenues shall not constitute pledged STAR revenues or be | 25 | | available to pay principal and interest on STAR bonds: any | 26 | | State sales tax increment or local sales tax increment from a |
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| 1 | | retail entity initiating operations in a STAR bond district | 2 | | while terminating operations at another Illinois location | 3 | | within 25 miles of the STAR bond district. For purposes of this | 4 | | paragraph, "terminating operations" means a closing of a retail | 5 | | operation that is directly related to the opening of the same | 6 | | operation or like retail entity owned or operated by more than | 7 | | 50% of the original ownership in a STAR bond district within | 8 | | one year before or after initiating operations in the STAR bond | 9 | | district, but it does not mean closing an operation for reasons | 10 | | beyond the control of the retail entity, as documented by the | 11 | | retail entity, subject to a reasonable finding by the | 12 | | municipality (or county if such retail operation is not located | 13 | | within a municipality) in which the terminated operations were | 14 | | located that the closed location contained inadequate space, | 15 | | had become economically obsolete, or was no longer a viable | 16 | | location for the retailer or serviceman. | 17 | | "Political subdivision" means a municipality or county | 18 | | which undertakes to establish a STAR bond district pursuant to | 19 | | the provisions of this Act. | 20 | | "Project costs" means and includes the sum total of all | 21 | | costs incurred or estimated to be incurred on or following the | 22 | | date of establishment of a STAR bond district that are | 23 | | reasonable or necessary to implement a STAR bond district plan | 24 | | or any STAR bond project plans, or both, including costs | 25 | | incurred for public improvements and private improvements that | 26 | | serve the public purposes set forth in Section 5 of this Act. |
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| 1 | | Such costs include without limitation the following: | 2 | | (a) costs of studies, surveys, development of plans and | 3 | | specifications, formation, implementation, and | 4 | | administration of a STAR bond district, STAR bond district | 5 | | plan, any STAR bond projects, or any STAR bond project | 6 | | plans, including, but not limited to, staff and | 7 | | professional service costs for architectural, engineering, | 8 | | legal, financial, planning, or other services, provided | 9 | | however that no charges for professional services may be | 10 | | based on a percentage of the tax increment collected and no | 11 | | contracts for professional services, excluding | 12 | | architectural and engineering services, may be entered | 13 | | into if the terms of the contract extend beyond a period of | 14 | | 3 years; | 15 | | (b) property assembly costs, including, but not | 16 | | limited to, acquisition of land and other real property or | 17 | | rights or interests therein, located within the boundaries | 18 | | of a STAR bond district, demolition of buildings, site | 19 | | preparation, site improvements that serve as an engineered | 20 | | barrier addressing ground level or below ground | 21 | | environmental contamination, including, but not limited | 22 | | to, parking lots and other concrete or asphalt barriers, | 23 | | the clearing and grading of land, and importing additional | 24 | | soil and fill materials, or removal of soil and fill | 25 | | materials from the site; | 26 | | (c) subject to paragraph (d), costs of buildings and |
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| 1 | | other vertical improvements that are located within the | 2 | | boundaries of a STAR bond district and owned by a political | 3 | | subdivision or other public entity, including without | 4 | | limitation police and fire stations, educational | 5 | | facilities, and public restrooms and rest areas; | 6 | | (c-1) costs of buildings and other vertical | 7 | | improvements that are located within the boundaries of a | 8 | | STAR bond district and owned by a destination user or | 9 | | destination hotel; except that only 2 destination users in | 10 | | a STAR bond district and one destination hotel are eligible | 11 | | to include the cost of those vertical improvements as | 12 | | project costs; | 13 | | (c-5) costs of buildings; rides and attractions, which | 14 | | include carousels, slides, roller coasters, displays, | 15 | | models, towers, works of art, and similar theme and | 16 | | amusement park improvements; and other vertical | 17 | | improvements that are located within the boundaries of a | 18 | | STAR bond district and owned by an entertainment user; | 19 | | except that only one entertainment user in a STAR bond | 20 | | district is eligible to include the cost of those vertical | 21 | | improvements as project costs; | 22 | | (d) costs of the design and construction of | 23 | | infrastructure and public works located within the | 24 | | boundaries of a STAR bond district that are reasonable or | 25 | | necessary to implement a STAR bond district plan or any | 26 | | STAR bond project plans, or both, except that project costs |
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| 1 | | shall not include the cost of constructing a new municipal | 2 | | public building principally used to provide offices, | 3 | | storage space, or conference facilities or vehicle | 4 | | storage, maintenance, or repair for administrative, public | 5 | | safety, or public works personnel and that is not intended | 6 | | to replace an existing public building unless the political | 7 | | subdivision makes a reasonable determination in a STAR bond | 8 | | district plan or any STAR bond project plans, supported by | 9 | | information that provides the basis for that | 10 | | determination, that the new municipal building is required | 11 | | to meet an increase in the need for public safety purposes | 12 | | anticipated to result from the implementation of the STAR | 13 | | bond district plan or any STAR bond project plans; | 14 | | (e) costs of the design and construction of the | 15 | | following improvements located outside the boundaries of a | 16 | | STAR bond district, provided that the costs are essential | 17 | | to further the purpose and development of a STAR bond | 18 | | district plan and either (i) part of and connected to | 19 | | sewer, water, or utility service lines that physically | 20 | | connect to the STAR bond district or (ii) significant | 21 | | improvements for adjacent offsite highways, streets, | 22 | | roadways, and interchanges that are approved by the | 23 | | Illinois Department of Transportation. No other cost of | 24 | | infrastructure and public works improvements located | 25 | | outside the boundaries of a STAR bond district may be | 26 | | deemed project costs; |
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| 1 | | (f) costs of job training and retraining projects, | 2 | | including the cost of "welfare to work" programs | 3 | | implemented by businesses located within a STAR bond | 4 | | district; | 5 | | (g) financing costs, including, but not limited to, all | 6 | | necessary and incidental expenses related to the issuance | 7 | | of obligations and which may include payment of interest on | 8 | | any obligations issued hereunder including interest | 9 | | accruing during the estimated period of construction of any | 10 | | improvements in a STAR bond district or any STAR bond | 11 | | projects for which such obligations are issued and for not | 12 | | exceeding 36 months thereafter and including reasonable | 13 | | reserves related thereto; | 14 | | (h) to the extent the political subdivision by written | 15 | | agreement accepts and approves the same, all or a portion | 16 | | of a taxing district's capital costs resulting from a STAR | 17 | | bond district or STAR bond projects necessarily incurred or | 18 | | to be incurred within a taxing district in furtherance of | 19 | | the objectives of a STAR bond district plan or STAR bond | 20 | | project plans; | 21 | | (i) interest cost incurred by a developer for project | 22 | | costs related to the acquisition, formation, | 23 | | implementation, development, construction, and | 24 | | administration of a STAR bond district, STAR bond district | 25 | | plan, STAR bond projects, or any STAR bond project plans | 26 | | provided that: |
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| 1 | | (i) payment of such costs in any one year may not | 2 | | exceed 30% of the annual interest costs incurred by the | 3 | | developer with regard to the STAR bond district or any | 4 | | STAR bond projects during that year; and | 5 | | (ii) the total of such interest payments paid | 6 | | pursuant to this Act may not exceed 30% of the total | 7 | | cost paid or incurred by the developer for a STAR bond | 8 | | district or STAR bond projects, plus project costs, | 9 | | excluding any property assembly costs incurred by a | 10 | | political subdivision pursuant to this Act; | 11 | | (j) costs of common areas located within the boundaries | 12 | | of a STAR bond district; | 13 | | (k) costs of landscaping and plantings, retaining | 14 | | walls and fences, man-made lakes and ponds, shelters, | 15 | | benches, lighting, and similar amenities located within | 16 | | the boundaries of a STAR bond district; | 17 | | (l) costs of mounted building signs, site monument, and | 18 | | pylon signs located within the boundaries of a STAR bond | 19 | | district; or | 20 | | (m) if included in the STAR bond district plan and | 21 | | approved in writing by the Director, salaries or a portion | 22 | | of salaries for local government employees to the extent | 23 | | the same are directly attributable to the work of such | 24 | | employees on the establishment and management of a STAR | 25 | | bond district or any STAR bond projects. | 26 | | Except as specified in items (a) through (m), "project |
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| 1 | | costs" shall not include: | 2 | | (i) the cost of construction of buildings that are | 3 | | privately owned or owned by a municipality and leased to a | 4 | | developer or retail user for non-entertainment retail | 5 | | uses; | 6 | | (ii) moving expenses for employees of the businesses | 7 | | locating within the STAR bond district; | 8 | | (iii) property taxes for property located in the STAR | 9 | | bond district; | 10 | | (iv) lobbying costs; and | 11 | | (v) general overhead or administrative costs of the | 12 | | political subdivision that would still have been incurred | 13 | | by the political subdivision if the political subdivision | 14 | | had not established a STAR bond district. | 15 | | "Project development agreement" means any one or more | 16 | | agreements, including any amendments thereto, between a master | 17 | | developer and any co-developer or subdeveloper in connection | 18 | | with a STAR bond project, which project development agreement | 19 | | may include the political subdivision as a party.
| 20 | | "Projected market area" means any area within the State in | 21 | | which a STAR bond district or STAR bond project is projected to | 22 | | have a significant fiscal or market impact as determined by the | 23 | | Director.
| 24 | | "Resolution" means a resolution, order, ordinance, or | 25 | | other appropriate form of legislative action of a political | 26 | | subdivision or other applicable public entity approved by a |
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| 1 | | vote of a majority of a quorum at a meeting of the governing | 2 | | body of the political subdivision or applicable public entity.
| 3 | | "STAR bond" means a sales tax and revenue bond, note, or | 4 | | other obligation payable from pledged STAR revenues and issued | 5 | | by a political subdivision, the proceeds of which shall be used | 6 | | only to pay project costs as defined in this Act.
| 7 | | "STAR bond district" means the specific area declared to be | 8 | | an eligible area as determined by the political subdivision, | 9 | | and approved by the Director, in which the political | 10 | | subdivision may develop one or more STAR bond projects.
| 11 | | "STAR bond district plan" means the preliminary or | 12 | | conceptual plan that generally identifies the proposed STAR | 13 | | bond project areas and identifies in a general manner the | 14 | | buildings, facilities, and improvements to be constructed or | 15 | | improved in each STAR bond project area.
| 16 | | "STAR bond project" means a project within a STAR bond | 17 | | district which is approved pursuant to Section 20.
| 18 | | "STAR bond project area" means the geographic area within a | 19 | | STAR bond district in which there may be one or more STAR bond | 20 | | projects.
| 21 | | "STAR bond project plan" means the written plan adopted by | 22 | | a political subdivision for the development of a STAR bond | 23 | | project in a STAR bond district; the plan may include, but is | 24 | | not limited to, (i) project costs incurred prior to the date of | 25 | | the STAR bond project plan and estimated future STAR bond | 26 | | project costs, (ii) proposed sources of funds to pay those |
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| 1 | | costs, (iii) the nature and estimated term of any obligations | 2 | | to be issued by the political subdivision to pay those costs, | 3 | | (iv) the most recent equalized assessed valuation of the STAR | 4 | | bond project area, (v) an estimate of the equalized assessed | 5 | | valuation of the STAR bond district or applicable project area | 6 | | after completion of a STAR bond project, (vi) a general | 7 | | description of the types of any known or proposed developers, | 8 | | users, or tenants of the STAR bond project or projects included | 9 | | in the plan, (vii) a general description of the type, | 10 | | structure, and character of the property or facilities to be | 11 | | developed or improved, (viii) a description of the general land | 12 | | uses to apply to the STAR bond project, and (ix) a general | 13 | | description or an estimate of the type, class, and number of | 14 | | employees to be employed in the operation of the STAR bond | 15 | | project.
| 16 | | "State sales tax" means all of the net revenue realized | 17 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the | 18 | | Service Use Tax Act, and the Service Occupation Tax Act from | 19 | | transactions at places of business located within a STAR bond | 20 | | district, excluding that portion of the net revenue realized | 21 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the | 22 | | Service Use Tax Act, and the Service Occupation Tax Act from | 23 | | transactions at places of business located within a STAR bond | 24 | | district that is deposited into the Local Government Tax Fund | 25 | | and the County and Mass Transit District Fund. | 26 | | "State sales tax increment" means (i) 100% of that portion |
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| 1 | | of the State sales tax that is in excess of the State sales tax | 2 | | for the same month in the base year, as determined by the | 3 | | Department of Revenue, from transactions at up to 2 destination | 4 | | users, one destination hotel, and one entertainment user | 5 | | located within a STAR bond district, which destination users, | 6 | | destination hotel, and entertainment user shall be designated | 7 | | by the master developer and approved by the political | 8 | | subdivision and the Director in conjunction with the applicable | 9 | | STAR bond project approval, and (ii) 25% of that portion of the | 10 | | State sales tax that is in excess of the State sales tax for | 11 | | the same month in the base year, as determined by the | 12 | | Department of Revenue, from all other transactions within a | 13 | | STAR bond district. If any portion of State sales taxes are, at | 14 | | the time of formation of a STAR bond district, already subject | 15 | | to tax increment financing under the Tax Increment Allocation | 16 | | Redevelopment Act, then the State sales tax increment for such | 17 | | portion shall be frozen at the base year established in | 18 | | accordance with this Act, and all future incremental increases | 19 | | shall be included in the State sales tax increment under this | 20 | | Act. Any party otherwise entitled to receipt of incremental | 21 | | State sales tax revenues through an existing tax increment | 22 | | financing district shall be entitled to continue to receive | 23 | | such revenues up to the amount frozen in the base year. Nothing | 24 | | in this Act shall affect the prior qualification of existing | 25 | | redevelopment project costs incurred that are eligible for | 26 | | reimbursement under the Tax Increment Allocation Redevelopment |
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| 1 | | Act. In such event, prior to approving a STAR bond district, | 2 | | the political subdivision forming the STAR bond district shall | 3 | | take such action as is necessary, including amending the | 4 | | existing tax increment financing district redevelopment plan, | 5 | | to carry out the provisions of this Act. | 6 | | "Substantial change" means a change wherein the proposed | 7 | | STAR bond project plan differs substantially in size, scope, or | 8 | | use from the approved STAR bond district plan or STAR bond | 9 | | project plan.
| 10 | | "Taxpayer" means an individual, partnership, corporation, | 11 | | limited liability company, trust, estate, or other entity that | 12 | | is subject to the Illinois Income Tax Act.
| 13 | | "Total development costs" means the aggregate public and | 14 | | private investment in a STAR bond district, including project | 15 | | costs and other direct and indirect costs related to the | 16 | | development of the STAR bond district. | 17 | | "Traditional retail use" means the operation of a business | 18 | | that derives at least 90% of its annual gross revenue from | 19 | | sales at retail, as that phrase is defined by Section 1 of the | 20 | | Retailers' Occupation Tax Act, but does not include the | 21 | | operations of destination users, entertainment users, | 22 | | restaurants, hotels, retail uses within hotels, or any other | 23 | | non-retail uses. | 24 | | "Vacant" means that portion of the land in a proposed STAR | 25 | | bond district that is not occupied by a building, facility, or | 26 | | other vertical improvement.
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| 1 | | (Source: P.A. 99-642, eff. 7-28-16.) | 2 | | Section 10. The Counties Code is amended by changing | 3 | | Section 5-1006.7 as follows: | 4 | | (55 ILCS 5/5-1006.7) | 5 | | Sec. 5-1006.7. School facility and resources occupation | 6 | | taxes. | 7 | | (a) In any county, a tax shall be imposed upon all persons | 8 | | engaged in the business of selling tangible personal property, | 9 | | other than personal property titled or registered with an | 10 | | agency of this State's government, at retail in the county on | 11 | | the gross receipts from the sales made in the course of | 12 | | business to provide revenue to be used exclusively (i) for | 13 | | school facility purposes , (ii) school resource officers and | 14 | | mental health professionals, or (iii) school facility | 15 | | purposes, school resource officers, and mental health | 16 | | professionals if a proposition for the tax has been submitted | 17 | | to the electors of that county and approved by a majority of | 18 | | those voting on the question as provided in subsection (c). The | 19 | | tax under this Section shall be imposed only in one-quarter | 20 | | percent increments and may not exceed 1%. | 21 | | This additional tax may not be imposed on tangible personal | 22 | | property taxed at the 1% rate under the Retailers' Occupation | 23 | | Tax Act.
The Department of Revenue has full power to administer | 24 | | and enforce this subsection, to collect all taxes and penalties |
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| 1 | | due under this subsection, to dispose of taxes and penalties so | 2 | | collected in the manner provided in this subsection, and to | 3 | | determine all rights to credit memoranda arising on account of | 4 | | the erroneous payment of a tax or penalty under this | 5 | | subsection. The Department shall deposit all taxes and | 6 | | penalties collected under this subsection into a special fund | 7 | | created for that purpose. | 8 | | In the administration of and compliance with this | 9 | | subsection, the Department and persons who are subject to this | 10 | | subsection (i) have the same rights, remedies, privileges, | 11 | | immunities, powers, and duties, (ii) are subject to the same | 12 | | conditions, restrictions, limitations, penalties, and | 13 | | definitions of terms, and (iii) shall employ the same modes of | 14 | | procedure as are set forth in Sections 1 through 1o, 2 through | 15 | | 2-70 (in respect to all provisions contained in those Sections | 16 | | other than the State rate of tax), 2a through 2h, 3 (except as | 17 | | to the disposition of taxes and penalties collected), 4, 5, 5a, | 18 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | 19 | | 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation | 20 | | Tax Act and all provisions of the Uniform Penalty and Interest | 21 | | Act as if those provisions were set forth in this subsection. | 22 | | The certificate of registration that is issued by the | 23 | | Department to a retailer under the Retailers' Occupation Tax | 24 | | Act permits the retailer to engage in a business that is | 25 | | taxable without registering separately with the Department | 26 | | under an ordinance or resolution under this subsection. |
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| 1 | | Persons subject to any tax imposed under the authority | 2 | | granted in this subsection may reimburse themselves for their | 3 | | seller's tax liability by separately stating that tax as an | 4 | | additional charge, which may be stated in combination, in a | 5 | | single amount, with State tax that sellers are required to | 6 | | collect under the Use Tax Act, pursuant to any bracketed | 7 | | schedules set forth by the Department. | 8 | | (b) If a tax has been imposed under subsection (a), then a | 9 | | service occupation tax must also be imposed at the same rate | 10 | | upon all persons engaged, in the county, in the business of | 11 | | making sales of service, who, as an incident to making those | 12 | | sales of service, transfer tangible personal property within | 13 | | the county as an incident to a sale of service. | 14 | | This tax may not be imposed on tangible personal property | 15 | | taxed at the 1% rate under the Service Occupation Tax Act. | 16 | | The tax imposed under this subsection and all civil | 17 | | penalties that may be assessed as an incident thereof shall be | 18 | | collected and enforced by the Department and deposited into a | 19 | | special fund created for that purpose. The Department has full | 20 | | power to administer and enforce this subsection, to collect all | 21 | | taxes and penalties due under this subsection, to dispose of | 22 | | taxes and penalties so collected in the manner provided in this | 23 | | subsection, and to determine all rights to credit memoranda | 24 | | arising on account of the erroneous payment of a tax or penalty | 25 | | under this subsection. | 26 | | In the administration of and compliance with this |
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| 1 | | subsection, the Department and persons who are subject to this | 2 | | subsection shall (i) have the same rights, remedies, | 3 | | privileges, immunities, powers and duties, (ii) be subject to | 4 | | the same conditions, restrictions, limitations, penalties and | 5 | | definition of terms, and (iii) employ the same modes of | 6 | | procedure as are set forth in Sections 2 (except that that | 7 | | reference to State in the definition of supplier maintaining a | 8 | | place of business in this State means the county), 2a through | 9 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 10 | | those Sections other than the State rate of tax), 4 (except | 11 | | that the reference to the State shall be to the county), 5, 7, | 12 | | 8 (except that the jurisdiction to which the tax is a debt to | 13 | | the extent indicated in that Section 8 is the county), 9 | 14 | | (except as to the disposition of taxes and penalties | 15 | | collected), 10, 11, 12 (except the reference therein to Section | 16 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any | 17 | | reference to the State means the county), Section 15, 16, 17, | 18 | | 18, 19, and 20 of the Service Occupation Tax Act and all | 19 | | provisions of the Uniform Penalty and Interest Act, as fully as | 20 | | if those provisions were set forth herein. | 21 | | Persons subject to any tax imposed under the authority | 22 | | granted in this subsection may reimburse themselves for their | 23 | | serviceman's tax liability by separately stating the tax as an | 24 | | additional charge, which may be stated in combination, in a | 25 | | single amount, with State tax that servicemen are authorized to | 26 | | collect under the Service Use Tax Act, pursuant to any |
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| 1 | | bracketed schedules set forth by the Department. | 2 | | (c) The tax under this Section may not be imposed until the | 3 | | question of imposing the tax has been submitted to the electors | 4 | | of the county at a regular election and approved by a majority | 5 | | of the electors voting on the question. For all regular | 6 | | elections held prior to August 23, 2011 (the effective date of | 7 | | Public Act 97-542), upon a resolution by the county board or a | 8 | | resolution by school district boards that represent at least | 9 | | 51% of the student enrollment within the county, the county | 10 | | board must certify the question to the proper election | 11 | | authority in accordance with the Election Code. | 12 | | For all regular elections held prior to August 23, 2011 | 13 | | (the effective date of Public Act 97-542), the election | 14 | | authority must submit the question in substantially the | 15 | | following form: | 16 | | Shall (name of county) be authorized to impose a | 17 | | retailers' occupation tax and a service occupation tax | 18 | | (commonly referred to as a "sales tax") at a rate of | 19 | | (insert rate) to be used exclusively for school facility | 20 | | purposes? | 21 | | The election authority must record the votes as "Yes" or "No". | 22 | | If a majority of the electors voting on the question vote | 23 | | in the affirmative, then the county may, thereafter, impose the | 24 | | tax. | 25 | | For all regular elections held on or after August 23, 2011 | 26 | | (the effective date of Public Act 97-542), the regional |
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| 1 | | superintendent of schools for the county must, upon receipt of | 2 | | a resolution or resolutions of school district boards that | 3 | | represent more than 50% of the student enrollment within the | 4 | | county, certify the question to the proper election authority | 5 | | for submission to the electors of the county at the next | 6 | | regular election at which the question lawfully may be | 7 | | submitted to the electors, all in accordance with the Election | 8 | | Code. | 9 | | For all regular elections held on or after August 23, 2011 | 10 | | (the effective date of Public Act 97-542) and before the | 11 | | effective date of this amendatory Act of the 101st General | 12 | | Assembly , the election authority must submit the question in | 13 | | substantially the following form: | 14 | | Shall a retailers' occupation tax and a service | 15 | | occupation tax (commonly referred to as a "sales tax") be | 16 | | imposed in (name of county) at a rate of (insert rate) to | 17 | | be used exclusively for school facility purposes? | 18 | | The election authority must record the votes as "Yes" or "No". | 19 | | If a majority of the electors voting on the question vote | 20 | | in the affirmative, then the tax shall be imposed at the rate | 21 | | set forth in the question. | 22 | | For all regular elections held on or after the effective | 23 | | date of this amendatory Act of the 101st General Assembly, the | 24 | | election authority must submit the question as follows: | 25 | | (1) If the referendum is to expand the use of revenues | 26 | | from a currently imposed tax exclusively for school |
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| 1 | | facility purposes to include school resource officers and | 2 | | mental health professionals, the question shall be in | 3 | | substantially the following form: | 4 | | In addition to school facility purposes, shall | 5 | | (name of county) school districts be authorized to use | 6 | | revenues from the tax commonly referred to as the | 7 | | school facility sales tax that is currently imposed in | 8 | | (name of county) at a rate of (insert rate) for school | 9 | | resource officers and mental health professionals? | 10 | | (2) If the referendum is to increase the rate of a tax | 11 | | currently imposed exclusively for school facility purposes | 12 | | at less than 1% and dedicate the additional revenues for | 13 | | school resource officers and mental health professionals, | 14 | | the question shall be in substantially the following form: | 15 | | Shall the tax commonly referred to as the school | 16 | | facility sales tax that is currently imposed in (name | 17 | | of county) at the rate of (insert rate) be increased to | 18 | | a rate of (insert rate) with the additional revenues | 19 | | used exclusively for school resource officers and | 20 | | mental health professionals? | 21 | | (3) If the referendum is to impose a tax in a county | 22 | | that has not previously imposed a tax under this Section | 23 | | exclusively for school facility purposes, the question | 24 | | shall be in substantially the following form: | 25 | | Shall a retailers' occupation tax and a service | 26 | | occupation tax (commonly referred to as a sales tax) be |
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| 1 | | imposed in (name of county) at a rate of (insert rate) | 2 | | to be used exclusively for school facility purposes? | 3 | | (4) If the referendum is to impose a tax in a county | 4 | | that has not previously imposed a tax under this Section | 5 | | exclusively for school resource officers and mental health | 6 | | professionals, the question shall be in substantially the | 7 | | following form: | 8 | | Shall a retailers' occupation tax and a service | 9 | | occupation tax (commonly referred to as a sales tax) be | 10 | | imposed in (name of county) at a rate of (insert rate) | 11 | | to be used exclusively for school resource officers and | 12 | | mental health professionals? | 13 | | (5) If the referendum is to impose a tax in a county | 14 | | that has not previously imposed a tax under this Section | 15 | | exclusively for school facility purposes, school resource | 16 | | officers, and mental health professionals, the question | 17 | | shall be in substantially the following form: | 18 | | Shall a retailers' occupation tax and a service | 19 | | occupation tax (commonly referred to as a sales tax) be | 20 | | imposed in (name of county) at a rate of (insert rate) | 21 | | to be used exclusively for school facility purposes, | 22 | | school resource officers, and mental health | 23 | | professionals? | 24 | | The election authority must record the votes as "Yes" or | 25 | | "No". | 26 | | If a majority of the electors voting on the question vote |
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| 1 | | in the affirmative, then the tax shall be imposed at the rate | 2 | | set forth in the question. | 3 | | For the purposes of this subsection (c), "enrollment" means | 4 | | the head count of the students residing in the county on the | 5 | | last school day of September of each year, which must be | 6 | | reported on the Illinois State Board of Education Public School | 7 | | Fall Enrollment/Housing Report.
| 8 | | (d) The Department shall immediately pay over to the State | 9 | | Treasurer, ex officio, as trustee, all taxes and penalties | 10 | | collected under this Section to be deposited into the School | 11 | | Facility Occupation Tax Fund, which shall be an unappropriated | 12 | | trust fund held outside the State treasury. | 13 | | On or before the 25th day of each calendar month, the | 14 | | Department shall prepare and certify to the Comptroller the | 15 | | disbursement of stated sums of money to the regional | 16 | | superintendents of schools in counties from which retailers or | 17 | | servicemen have paid taxes or penalties to the Department | 18 | | during the second preceding calendar month. The amount to be | 19 | | paid to each regional superintendent of schools and disbursed | 20 | | to him or her in accordance with Section 3-14.31 of the School | 21 | | Code, is equal to the amount (not including credit memoranda) | 22 | | collected from the county under this Section during the second | 23 | | preceding calendar month by the Department, (i) less 2% of that | 24 | | amount, which shall be deposited into the Tax Compliance and | 25 | | Administration Fund and shall be used by the Department, | 26 | | subject to appropriation, to cover the costs of the Department |
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| 1 | | in administering and enforcing the provisions of this Section, | 2 | | on behalf of the county, (ii) plus an amount that the | 3 | | Department determines is necessary to offset any amounts that | 4 | | were erroneously paid to a different taxing body; (iii) less an | 5 | | amount equal to the amount of refunds made during the second | 6 | | preceding calendar month by the Department on behalf of the | 7 | | county; and (iv) less any amount that the Department determines | 8 | | is necessary to offset any amounts that were payable to a | 9 | | different taxing body but were erroneously paid to the county. | 10 | | When certifying the amount of a monthly disbursement to a | 11 | | regional superintendent of schools under this Section, the | 12 | | Department shall increase or decrease the amounts by an amount | 13 | | necessary to offset any miscalculation of previous | 14 | | disbursements within the previous 6 months from the time a | 15 | | miscalculation is discovered. | 16 | | Within 10 days after receipt by the Comptroller from the | 17 | | Department of the disbursement certification to the regional | 18 | | superintendents of the schools provided for in this Section, | 19 | | the Comptroller shall cause the orders to be drawn for the | 20 | | respective amounts in accordance with directions contained in | 21 | | the certification. | 22 | | If the Department determines that a refund should be made | 23 | | under this Section to a claimant instead of issuing a credit | 24 | | memorandum, then the Department shall notify the Comptroller, | 25 | | who shall cause the order to be drawn for the amount specified | 26 | | and to the person named in the notification from the |
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| 1 | | Department. The refund shall be paid by the Treasurer out of | 2 | | the School Facility Occupation Tax Fund.
| 3 | | (e) For the purposes of determining the local governmental | 4 | | unit whose tax is applicable, a retail sale by a producer of | 5 | | coal or another mineral mined in Illinois is a sale at retail | 6 | | at the place where the coal or other mineral mined in Illinois | 7 | | is extracted from the earth. This subsection does not apply to | 8 | | coal or another mineral when it is delivered or shipped by the | 9 | | seller to the purchaser at a point outside Illinois so that the | 10 | | sale is exempt under the United States Constitution as a sale | 11 | | in interstate or foreign commerce. | 12 | | (f) Nothing in this Section may be construed to authorize a | 13 | | tax to be imposed upon the privilege of engaging in any | 14 | | business that under the Constitution of the United States may | 15 | | not be made the subject of taxation by this State. | 16 | | (g) If a county board imposes a tax under this Section | 17 | | pursuant to a referendum held before August 23, 2011 (the | 18 | | effective date of Public Act 97-542) at a rate below the rate | 19 | | set forth in the question approved by a majority of electors of | 20 | | that county voting on the question as provided in subsection | 21 | | (c), then the county board may, by ordinance, increase the rate | 22 | | of the tax up to the rate set forth in the question approved by | 23 | | a majority of electors of that county voting on the question as | 24 | | provided in subsection (c). If a county board imposes a tax | 25 | | under this Section pursuant to a referendum held before August | 26 | | 23, 2011 (the effective date of Public Act 97-542), then the |
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| 1 | | board may, by ordinance, discontinue or reduce the rate of the | 2 | | tax. If a tax is imposed under this Section pursuant to a | 3 | | referendum held on or after August 23, 2011 (the effective date | 4 | | of Public Act 97-542) and before the effective date of this | 5 | | amendatory Act of the 101st General Assembly , then the county | 6 | | board may reduce or discontinue the tax, but only in accordance | 7 | | with subsection (h-5) of this Section. If a tax is imposed | 8 | | under this Section pursuant to a referendum held on or after | 9 | | the effective date of this amendatory Act of the 101st General | 10 | | Assembly, then the county board may reduce or discontinue the | 11 | | tax, but only in accordance with subsection (h-10). If, | 12 | | however, a school board issues bonds that are secured by the | 13 | | proceeds of the tax under this Section, then the county board | 14 | | may not reduce the tax rate or discontinue the tax if that rate | 15 | | reduction or discontinuance would adversely affect the school | 16 | | board's ability to pay the principal and interest on those | 17 | | bonds as they become due or necessitate the extension of | 18 | | additional property taxes to pay the principal and interest on | 19 | | those bonds. If the county board reduces the tax rate or | 20 | | discontinues the tax, then a referendum must be held in | 21 | | accordance with subsection (c) of this Section in order to | 22 | | increase the rate of the tax or to reimpose the discontinued | 23 | | tax. | 24 | | Until January 1, 2014, the results of any election that | 25 | | imposes, reduces, or discontinues a tax under this Section must | 26 | | be certified by the election authority, and any ordinance that |
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| 1 | | increases or lowers the rate or discontinues the tax must be | 2 | | certified by the county clerk and, in each case, filed with the | 3 | | Illinois Department of Revenue either (i) on or before the | 4 | | first day of April, whereupon the Department shall proceed to | 5 | | administer and enforce the tax or change in the rate as of the | 6 | | first day of July next following the filing; or (ii) on or | 7 | | before the first day of October, whereupon the Department shall | 8 | | proceed to administer and enforce the tax or change in the rate | 9 | | as of the first day of January next following the filing. | 10 | | Beginning January 1, 2014, the results of any election that | 11 | | imposes, reduces, or discontinues a tax under this Section must | 12 | | be certified by the election authority, and any ordinance that | 13 | | increases or lowers the rate or discontinues the tax must be | 14 | | certified by the county clerk and, in each case, filed with the | 15 | | Illinois Department of Revenue either (i) on or before the | 16 | | first day of May, whereupon the Department shall proceed to | 17 | | administer and enforce the tax or change in the rate as of the | 18 | | first day of July next following the filing; or (ii) on or | 19 | | before the first day of October, whereupon the Department shall | 20 | | proceed to administer and enforce the tax or change in the rate | 21 | | as of the first day of January next following the filing. | 22 | | (h) For purposes of this Section, "school facility | 23 | | purposes" means (i) the acquisition, development, | 24 | | construction, reconstruction, rehabilitation, improvement, | 25 | | financing, architectural planning, and installation of capital | 26 | | facilities consisting of buildings, structures, and durable |
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| 1 | | equipment and for the acquisition and improvement of real | 2 | | property and interest in real property required, or expected to | 3 | | be required, in connection with the capital facilities and (ii) | 4 | | the payment of bonds or other obligations heretofore or | 5 | | hereafter issued, including bonds or other obligations | 6 | | heretofore or hereafter issued to refund or to continue to | 7 | | refund bonds or other obligations issued, for school facility | 8 | | purposes, provided that the taxes levied to pay those bonds are | 9 | | abated by the amount of the taxes imposed under this Section | 10 | | that are used to pay those bonds. "School-facility purposes" | 11 | | also includes fire prevention, safety, energy conservation, | 12 | | accessibility, school security, and specified repair purposes | 13 | | set forth under Section 17-2.11 of the School Code. | 14 | | (h-5) A county board in a county where a tax has been | 15 | | imposed under this Section pursuant to a referendum held on or | 16 | | after August 23, 2011 (the effective date of Public Act 97-542) | 17 | | and before the effective date of this amendatory Act of the | 18 | | 101st General Assembly may, by ordinance or resolution, submit | 19 | | to the voters of the county the question of reducing or | 20 | | discontinuing the tax. In the ordinance or resolution, the | 21 | | county board shall certify the question to the proper election | 22 | | authority in accordance with the Election Code. The election | 23 | | authority must submit the question in substantially the | 24 | | following form: | 25 | | Shall the school facility retailers' occupation tax | 26 | | and service occupation tax (commonly referred to as the |
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| 1 | | "school facility sales tax") currently imposed in (name of | 2 | | county) at a rate of (insert rate) be (reduced to (insert | 3 | | rate))(discontinued)? | 4 | | If a majority of the electors voting on the question vote in | 5 | | the affirmative, then, subject to the provisions of subsection | 6 | | (g) of this Section, the tax shall be reduced or discontinued | 7 | | as set forth in the question. | 8 | | (h-10) A county board in a county where a tax has been | 9 | | imposed under this Section pursuant to a referendum held on or | 10 | | after the effective date of this amendatory Act of the 101st | 11 | | General Assembly may, by ordinance or resolution, submit to the | 12 | | voters of the county the question of reducing or discontinuing | 13 | | the tax. In the ordinance or resolution, the county board shall | 14 | | certify the question to the proper election authority in | 15 | | accordance with the Election Code. The election authority must | 16 | | submit the question in substantially the following form: | 17 | | Shall the school facility and resources retailers' | 18 | | occupation tax and service occupation tax (commonly | 19 | | referred to as the school facility and resources sales tax) | 20 | | currently imposed in (name of county) at a rate of (insert | 21 | | rate) be (reduced to (insert rate)) (discontinued)? | 22 | | The election authority must record the votes as "Yes" or | 23 | | "No". | 24 | | If a majority of the electors voting on the question vote | 25 | | in the affirmative, then, subject to the provisions of | 26 | | subsection (g) of this Section, the tax shall be reduced or |
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| 1 | | discontinued as set forth in the question. | 2 | | (i) This Section does not apply to Cook County. | 3 | | (j) This Section may be cited as the County School Facility | 4 | | and Resources Occupation Tax Law.
| 5 | | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; | 6 | | 99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.) | 7 | | Section 15. The School Code is amended by changing Sections | 8 | | 3-14.31, 10-20.43, 10-22.36, and 17-2.11 as follows: | 9 | | (105 ILCS 5/3-14.31)
| 10 | | Sec. 3-14.31. School facility and resources occupation tax | 11 | | proceeds. | 12 | | (a) Within 30 days after receiving any proceeds of a school | 13 | | facility and resources occupation tax under Section 5-1006.7 of | 14 | | the Counties Code, each regional superintendent must disburse | 15 | | those proceeds to each school district that is located in the | 16 | | county in which the tax was collected. | 17 | | (b) The proceeds must be disbursed on an enrollment basis | 18 | | and allocated based upon the number of each school district's | 19 | | resident pupils that reside within the county collecting the | 20 | | tax divided by the total number of resident students within the | 21 | | county.
| 22 | | (Source: P.A. 95-675, eff. 10-11-07; 95-850, eff. 1-1-09.) | 23 | | (105 ILCS 5/10-20.43)
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| 1 | | Sec. 10-20.43. School facility and resources occupation | 2 | | tax fund. All proceeds received by a school district from a | 3 | | distribution under Section 3-14.31 must be maintained in a | 4 | | special fund known as the school facility and resources | 5 | | occupation tax fund. The district may use moneys in that fund | 6 | | only for school facility purposes, as that term is defined | 7 | | under Section 5-1006.7 of the Counties Code.
| 8 | | (Source: P.A. 97-813, eff. 7-13-12.)
| 9 | | (105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
| 10 | | Sec. 10-22.36. Buildings for school purposes. To build or | 11 | | purchase a building for school classroom or
instructional | 12 | | purposes upon the approval of a majority of the voters upon the
| 13 | | proposition at a referendum held for such purpose or in | 14 | | accordance with
Section 17-2.11, 19-3.5, or 19-3.10. The board | 15 | | may initiate such referendum by resolution.
The board shall | 16 | | certify the resolution and proposition to the proper
election | 17 | | authority for submission in accordance with the general | 18 | | election law.
| 19 | | The questions of building one or more new buildings for | 20 | | school
purposes or office facilities, and issuing bonds for the | 21 | | purpose of
borrowing money to purchase one or more buildings or | 22 | | sites for such
buildings or office sites, to build one or more | 23 | | new buildings for school
purposes or office facilities or to | 24 | | make additions and improvements to
existing school buildings, | 25 | | may be combined into one or more propositions
on the ballot.
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| 1 | | Before erecting, or purchasing or remodeling such a | 2 | | building the
board shall submit the plans and specifications | 3 | | respecting heating,
ventilating, lighting, seating, water | 4 | | supply, toilets and safety against
fire to the regional | 5 | | superintendent of schools having supervision and
control over | 6 | | the district, for approval in accordance with Section 2-3.12.
| 7 | | Notwithstanding any of the foregoing, no referendum shall | 8 | | be required
if the purchase, construction, or building of any
| 9 | | such
building (1) occurs while the building is being
leased by | 10 | | the school district or (2) is paid with (A) funds
derived from | 11 | | the sale or disposition of other buildings, land, or
structures | 12 | | of the school district or (B) funds received (i) as a
grant | 13 | | under the
School Construction Law or (ii) as gifts or | 14 | | donations,
provided that no funds to purchase, construct, or | 15 | | build such building, other than lease
payments, are
derived | 16 | | from the district's bonded indebtedness or the tax levy of
the
| 17 | | district. | 18 | | Notwithstanding any of the foregoing, no referendum shall | 19 | | be required if the purchase, construction, or building of any | 20 | | such building is paid with funds received from the County | 21 | | School Facility and Resources Occupation Tax Law under Section | 22 | | 5-1006.7 of the Counties Code or from the proceeds of bonds or | 23 | | other debt obligations secured by revenues obtained from that | 24 | | Law.
| 25 | | (Source: P.A. 96-517, eff. 8-14-09; 97-542, eff. 8-23-11.)
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| 1 | | (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11) | 2 | | Sec. 17-2.11. School board power to levy a tax or to borrow | 3 | | money and
issue bonds for fire prevention, safety, energy | 4 | | conservation,
accessibility, school security, and specified | 5 | | repair purposes. | 6 | | (a) Whenever, as a
result of any lawful order of any | 7 | | agency,
other than a school board, having authority to enforce | 8 | | any school building code
applicable to any facility that houses | 9 | | students, or any law or regulation for
the protection and | 10 | | safety of the environment, pursuant to the Environmental
| 11 | | Protection Act, any school district having a population of less | 12 | | than 500,000
inhabitants is required to alter or reconstruct | 13 | | any school building or
permanent, fixed equipment; the district | 14 | | may, by proper resolution, levy a tax for the purpose of making | 15 | | such alteration or reconstruction, based on a survey report by | 16 | | an architect or engineer licensed in this State, upon all of | 17 | | the taxable property of the district at the value as assessed | 18 | | by the Department of Revenue and at a rate not to exceed 0.05% | 19 | | per year for a period sufficient to finance such alteration or | 20 | | reconstruction, upon the following conditions: | 21 | | (1) When there are not sufficient funds available in | 22 | | the operations and maintenance fund of the school district, | 23 | | the school facility and resources occupation tax fund of | 24 | | the district, or the fire prevention and safety fund of the | 25 | | district, as determined by the district on the basis of | 26 | | rules adopted by the State Board of Education, to make such |
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| 1 | | alteration or reconstruction or to purchase and install | 2 | | such permanent, fixed equipment so ordered or determined as | 3 | | necessary. Appropriate school district records must be | 4 | | made available to the State Superintendent of Education, | 5 | | upon request, to confirm this insufficiency. | 6 | | (2) When a certified estimate of an architect or | 7 | | engineer licensed in this State stating the estimated | 8 | | amount necessary to make the alteration or reconstruction | 9 | | or to purchase and install the equipment so ordered has | 10 | | been secured by the school district, and the estimate has | 11 | | been approved by the regional superintendent of schools | 12 | | having jurisdiction over the district and the State | 13 | | Superintendent of Education. Approval must not be granted | 14 | | for any work that has already started without the prior | 15 | | express authorization of the State Superintendent of | 16 | | Education. If the estimate is not approved or is denied | 17 | | approval by the regional superintendent of schools within 3 | 18 | | months after the date on which it is submitted to him or | 19 | | her, the school board of the district may submit the | 20 | | estimate directly to the State Superintendent of Education | 21 | | for approval or denial. | 22 | | In the case of an emergency situation, where the estimated | 23 | | cost to effectuate emergency repairs is less than the amount | 24 | | specified in Section 10-20.21 of this Code, the school district | 25 | | may proceed with such repairs prior to approval by the State | 26 | | Superintendent of Education, but shall comply with the |
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| 1 | | provisions of subdivision (2) of this subsection (a) as soon | 2 | | thereafter as may be as well as Section 10-20.21 of this Code. | 3 | | If the estimated cost to effectuate emergency repairs is | 4 | | greater than the amount specified in Section 10-20.21 of this | 5 | | Code, then the school district shall proceed in conformity with | 6 | | Section 10-20.21 of this Code and with rules established by the | 7 | | State Board of Education to address such situations. The rules | 8 | | adopted by the State Board of Education to deal with these | 9 | | situations shall stipulate that emergency situations must be | 10 | | expedited and given priority consideration. For purposes of | 11 | | this paragraph, an emergency is a situation that presents an | 12 | | imminent and continuing threat to the health and safety of | 13 | | students or other occupants of a facility, requires complete or | 14 | | partial evacuation of a building or part of a building, or | 15 | | consumes one or more of the 5 emergency days built into the | 16 | | adopted calendar of the school or schools or would otherwise be | 17 | | expected to cause such school or schools to fall short of the | 18 | | minimum school calendar requirements. | 19 | | (b) Whenever any such district determines that
it is | 20 | | necessary for energy conservation purposes that any school | 21 | | building
or permanent, fixed equipment should be altered or | 22 | | reconstructed and
that such alterations or reconstruction will | 23 | | be made with funds not necessary
for the completion of approved | 24 | | and recommended projects contained in any safety
survey report | 25 | | or amendments thereto authorized by Section 2-3.12 of this Act; | 26 | | the district may levy a tax or issue bonds as provided in |
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| 1 | | subsection (a) of this Section. | 2 | | (c) Whenever
any such district determines that it is | 3 | | necessary for accessibility purposes and to comply with the | 4 | | school building
code that any
school building or equipment | 5 | | should be altered or reconstructed and that such
alterations or | 6 | | reconstruction will be made with
funds not necessary for the | 7 | | completion of approved and recommended projects
contained in | 8 | | any safety survey report or amendments thereto authorized under
| 9 | | Section 2-3.12 of this Act, the district may levy a tax or | 10 | | issue bonds as provided in subsection (a) of this Section. | 11 | | (d) Whenever any such district determines that it is
| 12 | | necessary for school
security purposes and the related | 13 | | protection and safety of pupils and school
personnel that any | 14 | | school building or property should be altered or
reconstructed | 15 | | or that security systems and equipment (including but not | 16 | | limited
to intercom, early detection and warning, access | 17 | | control and television
monitoring systems) should be purchased | 18 | | and installed, and that such
alterations, reconstruction or | 19 | | purchase and installation of equipment will be
made with funds | 20 | | not necessary for the completion of approved and recommended
| 21 | | projects contained in any safety survey report or amendment | 22 | | thereto authorized
by Section 2-3.12 of this Act and will deter | 23 | | and prevent unauthorized entry or
activities upon school | 24 | | property by unknown or dangerous persons, assure early
| 25 | | detection and advance warning of any such actual or attempted | 26 | | unauthorized
entry or activities and help assure the continued |
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| 1 | | safety of pupils and school
staff if any such unauthorized | 2 | | entry or activity is attempted or occurs;
the district may levy | 3 | | a tax or issue bonds as provided in subsection (a) of this | 4 | | Section. | 5 | | If such a school district determines that it is necessary | 6 | | for school security purposes and the related protection and | 7 | | safety of pupils and school staff to hire a school resource | 8 | | officer and the district determines that it does not need funds | 9 | | for any of the other purposes set forth in this Section, then | 10 | | the district may levy a tax or issue bonds as provided in | 11 | | subsection (a). | 12 | | (e) If a school district does not need funds for other fire | 13 | | prevention and
safety projects, including the completion of | 14 | | approved and recommended projects
contained in any safety | 15 | | survey report or amendments thereto authorized by
Section | 16 | | 2-3.12 of this Act, and it is determined after a public hearing | 17 | | (which
is preceded by at least one published notice (i) | 18 | | occurring at least 7 days
prior to the hearing in a newspaper | 19 | | of general circulation within the school
district and (ii) | 20 | | setting forth the time, date, place, and general subject
matter | 21 | | of the hearing) that there is a
substantial, immediate, and | 22 | | otherwise unavoidable threat to the health, safety,
or welfare | 23 | | of pupils due to disrepair of school sidewalks, playgrounds, | 24 | | parking
lots, or school bus turnarounds and repairs must be | 25 | | made; then the district may levy a tax or issue bonds as | 26 | | provided in subsection (a) of this Section. |
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| 1 | | (f) For purposes of this Section a school district may | 2 | | replace a school
building or build additions to replace | 3 | | portions of a building when it is
determined that the | 4 | | effectuation of the recommendations for the existing
building | 5 | | will cost more than the replacement costs. Such determination | 6 | | shall
be based on a comparison of estimated costs made by an | 7 | | architect or engineer
licensed in the State of Illinois. The | 8 | | new building or addition shall be
equivalent in area (square | 9 | | feet) and comparable in purpose and grades served
and may be on | 10 | | the same site or another site. Such replacement may only be | 11 | | done
upon order of the regional superintendent of schools and | 12 | | the approval of the
State Superintendent of Education. | 13 | | (g) The filing of a certified copy of the resolution | 14 | | levying the tax when
accompanied by the certificates of the | 15 | | regional superintendent of schools and
State Superintendent of | 16 | | Education shall be the authority of the county clerk to
extend | 17 | | such tax. | 18 | | (h) The county clerk of the county in which any school | 19 | | district levying a
tax under the authority of this Section is | 20 | | located, in reducing raised
levies, shall not consider any such | 21 | | tax as a part of the general levy
for school purposes and shall | 22 | | not include the same in the limitation of
any other tax rate | 23 | | which may be extended. | 24 | | Such tax shall be levied and collected in like manner as | 25 | | all other
taxes of school districts, subject to the provisions | 26 | | contained in this Section. |
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| 1 | | (i) The tax rate limit specified in this Section may be | 2 | | increased to .10%
upon the approval of a proposition to effect | 3 | | such increase by a majority
of the electors voting on that | 4 | | proposition at a regular scheduled election.
Such proposition | 5 | | may be initiated by resolution of the school board and
shall be | 6 | | certified by the secretary to the proper election authorities | 7 | | for
submission in accordance with the general election law. | 8 | | (j) When taxes are levied by any school district for fire | 9 | | prevention,
safety, energy conservation, and school security | 10 | | purposes as specified in this
Section, and the purposes for | 11 | | which the taxes have been
levied are accomplished and paid in | 12 | | full, and there remain funds on hand in
the Fire Prevention and | 13 | | Safety Fund from the proceeds of the taxes levied,
including | 14 | | interest earnings thereon, the school board by resolution shall | 15 | | use
such excess and other board restricted funds, excluding | 16 | | bond proceeds and
earnings from such proceeds, as follows: | 17 | | (1) for other authorized fire prevention,
safety, | 18 | | energy conservation, required safety inspections, school | 19 | | security purposes, sampling for lead in drinking water in | 20 | | schools, and for repair and mitigation due to lead levels | 21 | | in the drinking water supply;
or | 22 | | (2) for transfer to the Operations and Maintenance Fund
| 23 | | for the purpose of abating an equal amount of operations | 24 | | and maintenance
purposes taxes. | 25 | | Notwithstanding subdivision (2) of this subsection (j) and | 26 | | subsection (k) of this Section, through June 30, 2020, the |
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| 1 | | school board
may, by proper resolution following a public | 2 | | hearing set by the
school board or the president of the school | 3 | | board (that is
preceded (i) by at least one published notice | 4 | | over the name of
the clerk or secretary of the board, occurring | 5 | | at least 7 days
and not more than 30 days prior to the hearing, | 6 | | in a newspaper
of general circulation within the school | 7 | | district and (ii) by
posted notice over the name of the clerk | 8 | | or secretary of the
board, at least 48 hours before the | 9 | | hearing, at the principal
office of the school board or at the | 10 | | building where the hearing
is to be held if a principal office | 11 | | does not exist, with both
notices setting forth the time, date, | 12 | | place, and subject matter
of the hearing), transfer surplus | 13 | | life safety taxes and interest earnings thereon to the | 14 | | Operations and Maintenance Fund for building repair work. | 15 | | (k) If any transfer is made to the Operation and | 16 | | Maintenance
Fund, the secretary of the school board shall | 17 | | within 30 days notify
the county clerk of the amount of that | 18 | | transfer and direct the clerk to
abate the taxes to be extended | 19 | | for the purposes of operations and
maintenance authorized under | 20 | | Section 17-2 of this Act by an amount equal
to such transfer. | 21 | | (l) If the proceeds from the tax levy authorized by this
| 22 | | Section are insufficient to complete the work approved under | 23 | | this
Section, the school board is authorized to sell bonds | 24 | | without referendum
under the provisions of this Section in an | 25 | | amount that, when added to the
proceeds of the tax levy | 26 | | authorized by this Section, will allow completion
of the |
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| 1 | | approved work. | 2 | | (m) Any bonds issued pursuant to this Section shall bear | 3 | | interest at a rate not to exceed the maximum rate
authorized by | 4 | | law at the time of the making of the contract, shall mature
| 5 | | within 20 years from date, and shall be signed by the president | 6 | | of the school
board and the treasurer of the school district. | 7 | | (n) In order to authorize and issue such bonds, the school | 8 | | board shall adopt
a resolution fixing the amount of bonds, the | 9 | | date thereof, the maturities
thereof, rates of interest | 10 | | thereof, place of payment and denomination,
which shall be in | 11 | | denominations of not less than $100 and not more than
$5,000, | 12 | | and provide for the levy and collection of a direct annual tax | 13 | | upon
all the taxable property in the school district sufficient | 14 | | to pay the
principal and interest on such bonds to maturity. | 15 | | Upon the filing in the
office of the county clerk of the county | 16 | | in which the school district is
located of a certified copy of | 17 | | the resolution, it is the duty of the
county clerk to extend | 18 | | the tax therefor in addition to and in excess of all
other | 19 | | taxes heretofore or hereafter authorized to be
levied by such | 20 | | school district. | 21 | | (o) After the time such bonds are issued as provided for by | 22 | | this Section, if
additional alterations or reconstructions are | 23 | | required to be made because
of surveys conducted by an | 24 | | architect or engineer licensed in the State of
Illinois, the | 25 | | district may levy a tax at a rate not to exceed .05% per year
| 26 | | upon all the taxable property of the district or issue |
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| 1 | | additional bonds,
whichever action shall be the most feasible. | 2 | | (p) This Section is cumulative and constitutes complete | 3 | | authority for the
issuance of bonds as provided in this Section | 4 | | notwithstanding any other
statute or law to the contrary. | 5 | | (q) With respect to instruments for the payment of money | 6 | | issued under this
Section either before, on, or after the | 7 | | effective date of Public Act 86-004
(June 6, 1989), it is, and | 8 | | always has been, the intention of the General
Assembly (i) that | 9 | | the Omnibus Bond Acts are, and always have been,
supplementary | 10 | | grants of power to issue instruments in accordance with the
| 11 | | Omnibus Bond Acts, regardless of any provision of this Act that | 12 | | may appear
to be or to have been more restrictive than those | 13 | | Acts, (ii) that the
provisions of this Section are not a | 14 | | limitation on the supplementary
authority granted by the | 15 | | Omnibus Bond Acts, and (iii) that instruments
issued under this | 16 | | Section within the supplementary authority granted by the
| 17 | | Omnibus Bond Acts are not invalid because of any provision of | 18 | | this Act that
may appear to be or to have been more restrictive | 19 | | than those Acts. | 20 | | (r) When the purposes for which the bonds are issued have | 21 | | been accomplished
and paid for in full and there remain funds | 22 | | on hand from the proceeds of
the bond sale and interest | 23 | | earnings therefrom, the board shall, by
resolution, use such | 24 | | excess funds in accordance with the provisions of
Section | 25 | | 10-22.14 of this Act. | 26 | | (s) Whenever any tax is levied or bonds issued for fire |
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| 1 | | prevention, safety,
energy conservation, and school security | 2 | | purposes, such proceeds shall be
deposited and accounted for | 3 | | separately within the Fire Prevention and Safety
Fund. | 4 | | (Source: P.A. 99-143, eff. 7-27-15; 99-713, eff. 8-5-16; | 5 | | 99-922, eff. 1-17-17; 100-465, eff. 8-31-17.) | 6 | | Section 20. The School Construction Law is amended by | 7 | | changing Section 5-25 as follows:
| 8 | | (105 ILCS 230/5-25)
| 9 | | Sec. 5-25. Eligibility and project standards.
| 10 | | (a) The State Board of Education shall establish | 11 | | eligibility standards for
school construction project grants | 12 | | and debt service grants. These standards
shall include minimum | 13 | | enrollment requirements for eligibility for school
| 14 | | construction project grants of 200 students for elementary | 15 | | districts, 200
students for high school districts, and 400 | 16 | | students for unit districts. The total enrollment of member | 17 | | districts forming a cooperative high school in accordance with | 18 | | subsection (c) of Section 10-22.22 of the School Code shall | 19 | | meet the minimum enrollment requirements specified in this | 20 | | subsection (a). The
State Board of Education shall approve a | 21 | | district's eligibility for a school
construction project grant | 22 | | or a debt service grant pursuant to the established
standards.
| 23 | | For purposes only of determining a Type 40 area vocational | 24 | | center's eligibility for an entity included in a school |
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| 1 | | construction project grant or a school maintenance project | 2 | | grant, an area vocational center shall be deemed eligible if | 3 | | one or more of its member school districts satisfy the grant | 4 | | index criteria set forth in this Law. A Type 40 area vocational | 5 | | center that makes application for school construction funds | 6 | | after August 25, 2009 (the effective date of Public Act 96-731) | 7 | | shall be placed on the respective application cycle list. Type | 8 | | 40 area vocational centers must be placed last on the priority | 9 | | listing of eligible entities for the applicable fiscal year.
| 10 | | (b) The Capital Development Board shall establish
project | 11 | | standards for all school construction project grants provided | 12 | | pursuant
to this Article. These standards shall include space | 13 | | and capacity standards as
well as the determination of | 14 | | recognized project costs that shall be eligible
for State | 15 | | financial assistance and enrichment costs that shall not be | 16 | | eligible
for State financial assistance.
| 17 | | (c) The State Board of Education and the Capital | 18 | | Development Board shall
not establish standards that | 19 | | disapprove or otherwise establish limitations
that restrict | 20 | | the eligibility of (i) a school district with a population | 21 | | exceeding
500,000 for a school construction project grant based | 22 | | on the fact that any or
all of the school construction project | 23 | | grant will be used to pay debt service
or to make lease | 24 | | payments, as authorized by subsection (b) of Section 5-35 of
| 25 | | this Law, (ii) a school district located in whole or in part in | 26 | | a county that imposes a tax for school facility or resources |
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| 1 | | purposes pursuant to Section 5-1006.7 of the Counties Code, or | 2 | | (iii) a school district that (1) was organized prior to 1860 | 3 | | and (2) is located in part in a city originally incorporated | 4 | | prior to 1840, based on the fact that all or a part of the | 5 | | school construction project is owned by a public building | 6 | | commission and leased to the school district or the fact that | 7 | | any or all of the school construction project grant will be | 8 | | used to pay debt service or to make lease payments.
| 9 | | (d) A reorganized school district or cooperative high | 10 | | school may use a school construction application that was | 11 | | submitted by a school district that formed the reorganized | 12 | | school district or cooperative high school if that application | 13 | | has not been entitled for a project by the State Board of | 14 | | Education and any one or more of the following happen within | 15 | | the current or prior 4 fiscal years: | 16 | | (1) a new school district is created in accordance with | 17 | | Article 11E of the School Code; | 18 | | (2) an existing school district annexes all of the | 19 | | territory of one or more other school districts in | 20 | | accordance with Article 7 of the School Code; or | 21 | | (3) a cooperative high school is formed in accordance | 22 | | with subsection (c) of Section 10-22.22 of the School Code.
| 23 | | A new elementary district formed from a school district | 24 | | conversion, as defined in Section 11E-15 of the School Code, | 25 | | may use only the application of the dissolved district whose | 26 | | territory is now included in the new elementary district and |
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| 1 | | must obtain the written approval of the local school board of | 2 | | any other school district that includes territory from that | 3 | | dissolved district. A new high school district formed from a | 4 | | school district conversion, as defined in Section 11E-15 of the | 5 | | School Code, may use only the application of any dissolved | 6 | | district whose territory is now included in the new high school | 7 | | district, but only after obtaining the written approval of the | 8 | | local school board of any other school district that includes | 9 | | territory from that dissolved district. A cooperative high | 10 | | school using this Section must obtain the written approval of | 11 | | the local school board of the member school district whose | 12 | | application it is using. All other eligibility and project | 13 | | standards apply to this Section. | 14 | | (Source: P.A. 96-37, eff. 7-13-09; 96-731, eff. 8-25-09; | 15 | | 96-1000, eff. 7-2-10; 96-1381, eff. 1-1-11; 96-1467, eff. | 16 | | 8-20-10; 97-232, eff. 7-28-11; 97-333, eff. 8-12-11.)
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.
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