Full Text of SB1581 101st General Assembly
SB1581eng 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 Transportation Development Partnership Act | 5 | | is amended by changing Section 5 as follows: | 6 | | (30 ILCS 177/5)
| 7 | | Sec. 5. Transportation Development Partnership Trust Fund. | 8 | | The Transportation Development Partnership Trust Fund is | 9 | | created as a trust fund in the State treasury. The State | 10 | | Treasurer shall be the custodian of the Fund. If a county or an | 11 | | entity created by an intergovernmental agreement between 2 or | 12 | | more counties elects to participate under Section 5-1035.1 or | 13 | | 5-1006.5 of the Counties Code or designates funds by ordinance, | 14 | | the Department of Revenue shall transfer to the State Treasurer | 15 | | all or a portion of the taxes and penalties collected under the | 16 | | Special County Retailers' Occupation Tax For Public Safety, | 17 | | Public Facilities, Mental Health, Substance Abuse, or | 18 | | Transportation and under the County Option Motor Fuel Tax or | 19 | | the funds designated by the county or entity by ordinance into | 20 | | the Transportation Development Partnership Trust Fund. The | 21 | | Department of Transportation shall maintain a separate account | 22 | | for each participating county or entity within the Fund. The | 23 | | Department of Transportation shall administer the Fund. |
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| 1 | | Moneys in the Fund shall be used for transportation-related | 2 | | projects. The Department of Transportation and participating | 3 | | counties or entities may, at the Secretary's discretion under | 4 | | agency procedures, enter into an intergovernmental agreement. | 5 | | The agreement shall at a minimum: | 6 | | (1) Describe the project to be constructed from the | 7 | | Department of Transportation's Multi-Year Highway | 8 | | Improvement Program. | 9 | | (2) Provide that an eligible project cost a minimum of | 10 | | $5,000,000. | 11 | | (3) Provide that the county or entity must raise a | 12 | | significant percentage, no less than the amount | 13 | | contributed by the State, of required federal matching | 14 | | funds. | 15 | | (4) Provide that the Secretary of Transportation must | 16 | | certify that the county or entity has transferred the | 17 | | required moneys to the Fund and the certification shall be | 18 | | transmitted to each county or entity no more than 30 days | 19 | | after the final deposit is made. | 20 | | (5) Provide for the repayment, without interest, to the | 21 | | county or entity of the moneys contributed by the county or | 22 | | entity to the Fund, less 10% of the aggregate funds | 23 | | contributed as matching funds and as federal funds. | 24 | | (6) Provide that the repayment of the moneys | 25 | | contributed by the county or the entity shall be made by | 26 | | the Department of Transportation no later than 10 years |
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| 1 | | after the certification by the Secretary of Transportation | 2 | | that the money has been deposited by the county or entity | 3 | | into the Fund.
| 4 | | (Source: P.A. 100-1167, eff. 1-4-19.) | 5 | | Section 10. The Simplified Sales and Use Tax Administration | 6 | | Act is amended by changing Section 2 as follows:
| 7 | | (35 ILCS 171/2)
| 8 | | Sec. 2. Definitions. As used in this Act:
| 9 | | (a) "Agreement" means the Streamlined Sales and Use Tax | 10 | | Agreement as
amended and adopted on January 27, 2001.
| 11 | | (b) "Certified Automated System" means software certified | 12 | | jointly by the
states that are signatories to the Agreement to | 13 | | calculate the tax imposed by
each jurisdiction on a | 14 | | transaction, determine the amount of tax to remit to the
| 15 | | appropriate state, and maintain a record of the transaction.
| 16 | | (c) "Certified Service Provider" means an agent certified | 17 | | jointly by the
states that are signatories to the Agreement to | 18 | | perform all of the seller's
sales tax functions.
| 19 | | (d) "Person" means an individual, trust, estate, | 20 | | fiduciary, partnership,
limited liability company, limited | 21 | | liability partnership, corporation, or any
other legal entity.
| 22 | | (e) "Sales Tax" means the tax levied under the Service | 23 | | Occupation Tax Act
(35
ILCS
115/) and the Retailers' Occupation | 24 | | Tax Act (35 ILCS 120/). "Sales tax" also
means
any local
sales |
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| 1 | | tax levied under the Home Rule Municipal Retailers' Occupation | 2 | | Tax Act
(65 ILCS
5/8-11-1), the Non-Home Rule Municipal | 3 | | Retailers' Occupation Tax Act (65 ILCS
5/8-11-1.3), the | 4 | | Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
| 5 | | 5/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65 | 6 | | ILCS 5/8-11-5),
the
Home
Rule County Retailers' Occupation Tax | 7 | | Law (55 ILCS 5/5-1006), the Special
County Retailers'
| 8 | | Occupation Tax for Public Safety, Public Facilities, Mental | 9 | | Health, Substance Abuse, or Transportation Law (55 ILCS | 10 | | 5/5-1006.5), the Home Rule County
Service Occupation Tax Law | 11 | | (55 ILCS 5/5-1007), subsection (b) of the Rock
Island County | 12 | | Use and
Occupation Tax Law (55 ILCS 5/5-1008.5(b)), the Metro | 13 | | East Mass Transit
District
Retailers' Occupation Tax (70 ILCS | 14 | | 3610/5.01(b)), the Metro East Mass Transit
District
Service | 15 | | Occupation Tax (70 ILCS 3610/5.01(c)), the Regional | 16 | | Transportation
Authority
Retailers' Occupation Tax (70 ILCS | 17 | | 3615/4.03(e)), the Regional Transportation
Authority
Service | 18 | | Occupation Tax (70 ILCS 3615/4.03(f)), the County Water | 19 | | Commission
Retailers' Occupation Tax (70 ILCS 3720/4(b)), or | 20 | | the County Water Commission
Service Occupation Tax (70 ILCS | 21 | | 3720/4(c)).
| 22 | | (f) "Seller" means any person making sales of personal | 23 | | property or
services.
| 24 | | (g) "State" means any state of the United States and the | 25 | | District of
Columbia.
| 26 | | (h) "Use tax" means the tax levied under the Use Tax Act |
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| 1 | | (35 ILCS 105/) and
the
Service Use Tax Act (35 ILCS 110/). "Use | 2 | | tax" also means any local use tax
levied
under the Home Rule | 3 | | Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that
the
| 4 | | State and the municipality have entered into an agreement that | 5 | | provides for
administration of the tax by the State.
| 6 | | (Source: P.A. 100-1167, eff. 1-4-19.)
| 7 | | Section 15. The Counties Code is amended by changing | 8 | | Section 5-1006.5 as follows:
| 9 | | (55 ILCS 5/5-1006.5)
| 10 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| 11 | | For Public Safety, Public Facilities, Mental Health, Substance | 12 | | Abuse, or Transportation . | 13 | | (a) The county board of any county may impose a
tax upon | 14 | | all persons engaged in the business of selling tangible | 15 | | personal
property, other than personal property titled or | 16 | | registered with an agency of
this State's government, at retail | 17 | | in the county on the gross receipts from the
sales made in the | 18 | | course of business to provide revenue to be used exclusively
| 19 | | for public safety, public facility, mental health, substance | 20 | | abuse, or transportation purposes in that county, if a
| 21 | | proposition for the
tax has been submitted to the electors of | 22 | | that county and
approved by a majority of those voting on the | 23 | | question. If imposed, this tax
shall be imposed only in | 24 | | one-quarter percent increments. By resolution, the
county |
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| 1 | | board may order the proposition to be submitted at any | 2 | | election.
If the tax is imposed for
transportation purposes for | 3 | | expenditures for public highways or as
authorized
under the | 4 | | Illinois Highway Code, the county board must publish notice
of | 5 | | the existence of its long-range highway transportation
plan as | 6 | | required or described in Section 5-301 of the Illinois
Highway | 7 | | Code and must make the plan publicly available prior to
| 8 | | approval of the ordinance or resolution
imposing the tax. If | 9 | | the tax is imposed for transportation purposes for
expenditures | 10 | | for passenger rail transportation, the county board must | 11 | | publish
notice of the existence of its long-range passenger | 12 | | rail transportation plan
and
must make the plan publicly | 13 | | available prior to approval of the ordinance or
resolution | 14 | | imposing the tax. | 15 | | If a tax is imposed for public facilities purposes, then | 16 | | the name of the project may be included in the proposition at | 17 | | the discretion of the county board as determined in the | 18 | | enabling resolution. For example, the "XXX Nursing Home" or the | 19 | | "YYY Museum". | 20 | | The county clerk shall certify the
question to the proper | 21 | | election authority, who
shall submit the proposition at an | 22 | | election in accordance with the general
election law.
| 23 | | (1) The proposition for public safety purposes shall be | 24 | | in
substantially the following form: | 25 | | "To pay for public safety purposes, shall (name of | 26 | | county) be authorized to impose an increase on its share of |
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| 1 | | local sales taxes by (insert rate)?" | 2 | | As additional information on the ballot below the | 3 | | question shall appear the following: | 4 | | "This would mean that a consumer would pay an | 5 | | additional (insert amount) in sales tax for every $100 of | 6 | | tangible personal property bought at retail."
| 7 | | The county board may also opt to establish a sunset | 8 | | provision at which time the additional sales tax would | 9 | | cease being collected, if not terminated earlier by a vote | 10 | | of the county board. If the county board votes to include a | 11 | | sunset provision, the proposition for public safety | 12 | | purposes shall be in substantially the following form: | 13 | | "To pay for public safety purposes, shall (name of | 14 | | county) be authorized to impose an increase on its share of | 15 | | local sales taxes by (insert rate) for a period not to | 16 | | exceed (insert number of years)?" | 17 | | As additional information on the ballot below the | 18 | | question shall appear the following: | 19 | | "This would mean that a consumer would pay an | 20 | | additional (insert amount) in sales tax for every $100 of | 21 | | tangible personal property bought at retail. If imposed, | 22 | | the additional tax would cease being collected at the end | 23 | | of (insert number of years), if not terminated earlier by a | 24 | | vote of the county board."
| 25 | | For the purposes of the
paragraph, "public safety | 26 | | purposes" means
crime prevention, detention, criminal |
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| 1 | | justice, fire fighting, police, medical, ambulance, or
| 2 | | other emergency services.
| 3 | | Votes shall be recorded as "Yes" or "No".
| 4 | | Beginning on the January 1 or July 1, whichever is | 5 | | first, that occurs not less than 30 days after May 31, 2015 | 6 | | (the effective date of Public Act 99-4), Adams County may | 7 | | impose a public safety retailers' occupation tax and | 8 | | service occupation tax at the rate of 0.25%, as provided in | 9 | | the referendum approved by the voters on April 7, 2015, | 10 | | notwithstanding the omission of the additional information | 11 | | that is otherwise required to be printed on the ballot | 12 | | below the question pursuant to this item (1). | 13 | | (2) The proposition for transportation purposes shall | 14 | | be in
substantially
the following form: | 15 | | "To pay for improvements to roads and other | 16 | | transportation purposes, shall (name of county) be | 17 | | authorized to impose an increase on its share of local | 18 | | sales taxes by (insert rate)?" | 19 | | As additional information on the ballot below the | 20 | | question shall appear the following: | 21 | | "This would mean that a consumer would pay an | 22 | | additional (insert amount) in sales tax for every $100 of | 23 | | tangible personal property bought at retail."
| 24 | | The county board may also opt to establish a sunset | 25 | | provision at which time the additional sales tax would | 26 | | cease being collected, if not terminated earlier by a vote |
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| 1 | | of the county board. If the county board votes to include a | 2 | | sunset provision, the proposition for transportation | 3 | | purposes shall be in substantially the following form: | 4 | | "To pay for road improvements and other transportation | 5 | | purposes, shall (name of county) be authorized to impose an | 6 | | increase on its share of local sales taxes by (insert rate) | 7 | | for a period not to exceed (insert number of years)?" | 8 | | As additional information on the ballot below the | 9 | | question shall appear the following: | 10 | | "This would mean that a consumer would pay an | 11 | | additional (insert amount) in sales tax for every $100 of | 12 | | tangible personal property bought at retail. If imposed, | 13 | | the additional tax would cease being collected at the end | 14 | | of (insert number of years), if not terminated earlier by a | 15 | | vote of the county board."
| 16 | | For the purposes of this paragraph, transportation | 17 | | purposes means
construction, maintenance, operation, and | 18 | | improvement of
public highways, any other purpose for which | 19 | | a county may expend funds under
the Illinois Highway Code, | 20 | | and passenger rail transportation.
| 21 | | The votes shall be recorded as "Yes" or "No".
| 22 | | (3) The proposition for public facilities purposes | 23 | | shall be in substantially the following form: | 24 | | "To pay for public facilities purposes, shall (name of
| 25 | | county) be authorized to impose an increase on its share of
| 26 | | local sales taxes by (insert rate)?" |
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| 1 | | As additional information on the ballot below the
| 2 | | question shall appear the following: | 3 | | "This would mean that a consumer would pay an
| 4 | | additional (insert amount) in sales tax for every $100 of
| 5 | | tangible personal property bought at retail." | 6 | | The county board may also opt to establish a sunset
| 7 | | provision at which time the additional sales tax would
| 8 | | cease being collected, if not terminated earlier by a vote
| 9 | | of the county board. If the county board votes to include a
| 10 | | sunset provision, the proposition for public facilities
| 11 | | purposes shall be in substantially the following form: | 12 | | "To pay for public facilities purposes, shall (name of
| 13 | | county) be authorized to impose an increase on its share of
| 14 | | local sales taxes by (insert rate) for a period not to
| 15 | | exceed (insert number of years)?" | 16 | | As additional information on the ballot below the
| 17 | | question shall appear the following: | 18 | | "This would mean that a consumer would pay an
| 19 | | additional (insert amount) in sales tax for every $100 of
| 20 | | tangible personal property bought at retail. If imposed,
| 21 | | the additional tax would cease being collected at the end
| 22 | | of (insert number of years), if not terminated earlier by a
| 23 | | vote of the county board." | 24 | | For purposes of this Section, "public facilities | 25 | | purposes" means the acquisition, development, | 26 | | construction, reconstruction, rehabilitation, improvement, |
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| 1 | | financing, architectural planning, and installation of | 2 | | capital facilities consisting of buildings, structures, | 3 | | and durable equipment and for the acquisition and | 4 | | improvement of real property and interest in real property | 5 | | required, or expected to be required, in connection with | 6 | | the public facilities, for use by the county for the | 7 | | furnishing of governmental services to its citizens, | 8 | | including but not limited to museums and nursing homes. | 9 | | The votes shall be recorded as "Yes" or "No". | 10 | | (4) The proposition for mental health purposes shall be | 11 | | in substantially the following form: | 12 | | "To pay for mental health purposes, shall (name of
| 13 | | county) be authorized to impose an increase on its share of
| 14 | | local sales taxes by (insert rate)?" | 15 | | As additional information on the ballot below the
| 16 | | question shall appear the following: | 17 | | "This would mean that a consumer would pay an
| 18 | | additional (insert amount) in sales tax for every $100 of
| 19 | | tangible personal property bought at retail." | 20 | | The county board may also opt to establish a sunset
| 21 | | provision at which time the additional sales tax would
| 22 | | cease being collected, if not terminated earlier by a vote
| 23 | | of the county board. If the county board votes to include a
| 24 | | sunset provision, the proposition for public facilities
| 25 | | purposes shall be in substantially the following form: | 26 | | "To pay for mental health purposes, shall (name of
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| 1 | | county) be authorized to impose an increase on its share of
| 2 | | local sales taxes by (insert rate) for a period not to
| 3 | | exceed (insert number of years)?" | 4 | | As additional information on the ballot below the
| 5 | | question shall appear the following: | 6 | | "This would mean that a consumer would pay an
| 7 | | additional (insert amount) in sales tax for every $100 of
| 8 | | tangible personal property bought at retail. If imposed,
| 9 | | the additional tax would cease being collected at the end
| 10 | | of (insert number of years), if not terminated earlier by a
| 11 | | vote of the county board." | 12 | | The votes shall be recorded as "Yes" or "No". | 13 | | (5) The proposition for substance abuse purposes shall | 14 | | be in substantially the following form: | 15 | | "To pay for substance abuse purposes, shall (name of
| 16 | | county) be authorized to impose an increase on its share of
| 17 | | local sales taxes by (insert rate)?" | 18 | | As additional information on the ballot below the
| 19 | | question shall appear the following: | 20 | | "This would mean that a consumer would pay an
| 21 | | additional (insert amount) in sales tax for every $100 of
| 22 | | tangible personal property bought at retail." | 23 | | The county board may also opt to establish a sunset
| 24 | | provision at which time the additional sales tax would
| 25 | | cease being collected, if not terminated earlier by a vote
| 26 | | of the county board. If the county board votes to include a
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| 1 | | sunset provision, the proposition for public facilities
| 2 | | purposes shall be in substantially the following form: | 3 | | "To pay for substance abuse purposes, shall (name of
| 4 | | county) be authorized to impose an increase on its share of
| 5 | | local sales taxes by (insert rate) for a period not to
| 6 | | exceed (insert number of years)?" | 7 | | As additional information on the ballot below the
| 8 | | question shall appear the following: | 9 | | "This would mean that a consumer would pay an
| 10 | | additional (insert amount) in sales tax for every $100 of
| 11 | | tangible personal property bought at retail. If imposed,
| 12 | | the additional tax would cease being collected at the end
| 13 | | of (insert number of years), if not terminated earlier by a
| 14 | | vote of the county board." | 15 | | The votes shall be recorded as "Yes" or "No". | 16 | | If a majority of the electors voting on
the proposition | 17 | | vote in favor of it, the county may impose the tax.
A county | 18 | | may not submit more than one proposition authorized by this | 19 | | Section
to the electors at any one time.
| 20 | | This additional tax may not be imposed on tangible personal | 21 | | property taxed at the 1% rate under the Retailers' Occupation | 22 | | Tax Act. The tax imposed by a county under this Section and
all | 23 | | civil penalties that may be assessed as an incident of the tax | 24 | | shall be
collected and enforced by the Illinois Department of | 25 | | Revenue and deposited
into a special fund created for that | 26 | | purpose. The certificate
of registration that is issued by the |
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| 1 | | Department to a retailer under the
Retailers' Occupation Tax | 2 | | Act shall permit the retailer to engage in a business
that is | 3 | | taxable without registering separately with the Department | 4 | | under an
ordinance or resolution under this Section. The | 5 | | Department has full
power to administer and enforce this | 6 | | Section, to collect all taxes and
penalties due under this | 7 | | Section, to dispose of taxes and penalties so
collected in the | 8 | | manner provided in this Section, and to determine
all rights to | 9 | | credit memoranda arising on account of the erroneous payment of
| 10 | | a tax or penalty under this Section. In the administration of | 11 | | and compliance
with this Section, the Department and persons | 12 | | who are subject to this Section
shall (i) have the same rights, | 13 | | remedies, privileges, immunities, powers, and
duties, (ii) be | 14 | | subject to the same conditions, restrictions, limitations,
| 15 | | penalties, and definitions of terms, and (iii) employ the same | 16 | | modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, | 17 | | 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to | 18 | | all provisions contained in those Sections
other than the
State | 19 | | rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to
| 20 | | transaction returns and quarter monthly payments), 4, 5, 5a, | 21 | | 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | 22 | | 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation | 23 | | Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act | 24 | | as if those provisions were set forth in this Section.
| 25 | | Persons subject to any tax imposed under the authority | 26 | | granted in this
Section may reimburse themselves for their |
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| 1 | | sellers' tax liability by
separately stating the tax as an | 2 | | additional charge, which charge may be stated
in combination, | 3 | | in a single amount, with State tax which sellers are required
| 4 | | to collect under the Use Tax Act, pursuant to such bracketed | 5 | | schedules as the
Department may prescribe.
| 6 | | Whenever the Department determines that a refund should be | 7 | | made under this
Section to a claimant instead of issuing a | 8 | | credit memorandum, the Department
shall notify the State | 9 | | Comptroller, who shall cause the order to be drawn for
the | 10 | | amount specified and to the person named in the notification | 11 | | from the
Department. The refund shall be paid by the State | 12 | | Treasurer out of the Special County
Public Safety, Public | 13 | | Facilities, Mental Health, Substance Abuse, or Transportation | 14 | | Retailers' Occupation Tax Fund.
| 15 | | (b) If a tax has been imposed under subsection (a), a
| 16 | | service occupation tax shall
also be imposed at the same rate | 17 | | upon all persons engaged, in the county, in
the business
of | 18 | | making sales of service, who, as an incident to making those | 19 | | sales of
service, transfer tangible personal property within | 20 | | the county
as an
incident to a sale of service.
This tax may | 21 | | not be imposed on tangible personal property taxed at the 1% | 22 | | rate under the Service Occupation Tax Act.
The tax imposed | 23 | | under this subsection and all civil penalties that may be
| 24 | | assessed as an incident thereof shall be collected and enforced | 25 | | by the
Department of Revenue. The Department has
full power to
| 26 | | administer and enforce this subsection; to collect all taxes |
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| 1 | | and penalties
due hereunder; to dispose of taxes and penalties | 2 | | so collected in the manner
hereinafter provided; and to | 3 | | determine all rights to credit memoranda
arising on account of | 4 | | the erroneous payment of tax or penalty hereunder.
In the | 5 | | administration of, and compliance with this subsection, the
| 6 | | Department and persons who are subject to this paragraph shall | 7 | | (i) have the
same rights, remedies, privileges, immunities, | 8 | | powers, and duties, (ii) be
subject to the same conditions, | 9 | | restrictions, limitations, penalties,
exclusions, exemptions, | 10 | | and definitions of terms, and (iii) employ the same
modes
of | 11 | | procedure as are prescribed in Sections 2 (except that the
| 12 | | reference to State in the definition of supplier maintaining a | 13 | | place of
business in this State shall mean the county), 2a, 2b, | 14 | | 2c, 3 through
3-50 (in respect to all provisions therein other | 15 | | than the State rate of
tax), 4 (except that the reference to | 16 | | the State shall be to the county),
5, 7, 8 (except that the | 17 | | jurisdiction to which the tax shall be a debt to
the extent | 18 | | indicated in that Section 8 shall be the county), 9 (except as
| 19 | | to the disposition of taxes and penalties collected), 10, 11, | 20 | | 12 (except the reference therein to Section 2b of the
| 21 | | Retailers' Occupation Tax Act), 13 (except that any reference | 22 | | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | 23 | | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | 24 | | Uniform Penalty and Interest Act, as fully as if those | 25 | | provisions were
set forth herein.
| 26 | | Persons subject to any tax imposed under the authority |
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| 1 | | granted in
this subsection may reimburse themselves for their | 2 | | serviceman's tax liability
by separately stating the tax as an | 3 | | additional charge, which
charge may be stated in combination, | 4 | | in a single amount, with State tax
that servicemen are | 5 | | authorized to collect under the Service Use Tax Act, in
| 6 | | accordance with such bracket schedules as the Department may | 7 | | prescribe.
| 8 | | Whenever the Department determines that a refund should be | 9 | | made under this
subsection to a claimant instead of issuing a | 10 | | credit memorandum, the Department
shall notify the State | 11 | | Comptroller, who shall cause the warrant to be drawn
for the | 12 | | amount specified, and to the person named, in the notification
| 13 | | from the Department. The refund shall be paid by the State | 14 | | Treasurer out
of the Special County Public Safety, Public | 15 | | Facilities, Mental Health, Substance Abuse, or Transportation | 16 | | Retailers' Occupation Tax Fund.
| 17 | | Nothing in this subsection shall be construed to authorize | 18 | | the county
to impose a tax upon the privilege of engaging in | 19 | | any business which under
the Constitution of the United States | 20 | | may not be made the subject of taxation
by the State.
| 21 | | (c) The Department shall immediately pay over to the State | 22 | | Treasurer, ex
officio,
as trustee, all taxes and penalties | 23 | | collected under this Section to be
deposited into the Special | 24 | | County Public Safety, Public Facilities, Mental Health, | 25 | | Substance Abuse, or Transportation Retailers'
Occupation Tax | 26 | | Fund, which
shall be an unappropriated trust fund held outside |
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| 1 | | of the State treasury. | 2 | | As soon as possible after the first day of each month, | 3 | | beginning January 1, 2011, upon certification of the Department | 4 | | of Revenue, the Comptroller shall order transferred, and the | 5 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 6 | | local sales tax increment, as defined in the Innovation | 7 | | Development and Economy Act, collected under this Section | 8 | | during the second preceding calendar month for sales within a | 9 | | STAR bond district. | 10 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 11 | | on
or before the 25th
day of each calendar month, the | 12 | | Department shall prepare and certify to the
Comptroller the | 13 | | disbursement of stated sums of money
to the counties from which | 14 | | retailers have paid
taxes or penalties to the Department during | 15 | | the second preceding
calendar month. The amount to be paid to | 16 | | each county, and deposited by the
county into its special fund | 17 | | created for the purposes of this Section, shall
be the amount | 18 | | (not
including credit memoranda) collected under this Section | 19 | | during the second
preceding
calendar month by the Department | 20 | | plus an amount the Department determines is
necessary to offset | 21 | | any amounts that were erroneously paid to a different
taxing | 22 | | body, and not including (i) an amount equal to the amount of | 23 | | refunds
made
during the second preceding calendar month by the | 24 | | Department on behalf of
the county, (ii) any amount that the | 25 | | Department determines is
necessary to offset any amounts that | 26 | | were payable to a different taxing body
but were erroneously |
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| 1 | | paid to the county, (iii) any amounts that are transferred to | 2 | | the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, | 3 | | which shall be transferred into the Tax Compliance and | 4 | | Administration Fund. The Department, at the time of each | 5 | | monthly disbursement to the counties, shall prepare and certify | 6 | | to the State Comptroller the amount to be transferred into the | 7 | | Tax Compliance and Administration Fund under this subsection. | 8 | | Within 10 days after receipt by the
Comptroller of the | 9 | | disbursement certification to the counties and the Tax | 10 | | Compliance and Administration Fund provided for in
this Section | 11 | | to be given to the Comptroller by the Department, the | 12 | | Comptroller
shall cause the orders to be drawn for the | 13 | | respective amounts in accordance
with directions contained in | 14 | | the certification.
| 15 | | In addition to the disbursement required by the preceding | 16 | | paragraph, an
allocation shall be made in March of each year to | 17 | | each county that received
more than $500,000 in disbursements | 18 | | under the preceding paragraph in the
preceding calendar year. | 19 | | The allocation shall be in an amount equal to the
average | 20 | | monthly distribution made to each such county under the | 21 | | preceding
paragraph during the preceding calendar year | 22 | | (excluding the 2 months of
highest receipts). The distribution | 23 | | made in March of each year subsequent to
the year in which an | 24 | | allocation was made pursuant to this paragraph and the
| 25 | | preceding paragraph shall be reduced by the amount allocated | 26 | | and disbursed
under this paragraph in the preceding calendar |
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| 1 | | year. The Department shall
prepare and certify to the | 2 | | Comptroller for disbursement the allocations made in
| 3 | | accordance with this paragraph.
| 4 | | A county may direct, by ordinance, that all or a portion of | 5 | | the taxes and penalties collected under the Special County | 6 | | Retailers' Occupation Tax For Public Safety, Public | 7 | | Facilities, Mental Health, Substance Abuse, or Transportation | 8 | | be deposited into the Transportation Development Partnership | 9 | | Trust Fund. | 10 | | (d) For the purpose of determining the local governmental | 11 | | unit whose tax is
applicable, a retail sale by a producer of | 12 | | coal or another mineral mined in
Illinois is a sale at retail | 13 | | at the place where the coal or other mineral mined
in Illinois | 14 | | is extracted from the earth. This paragraph does not apply to | 15 | | coal
or another mineral when it is delivered or shipped by the | 16 | | seller to the
purchaser
at a point outside Illinois so that the | 17 | | sale is exempt under the United States
Constitution as a sale | 18 | | in interstate or foreign commerce.
| 19 | | (e) Nothing in this Section shall be construed to authorize | 20 | | a county to
impose a
tax upon the privilege of engaging in any | 21 | | business that under the Constitution
of the United States may | 22 | | not be made the subject of taxation by this State.
| 23 | | (e-5) If a county imposes a tax under this Section, the | 24 | | county board may,
by ordinance, discontinue or lower the rate | 25 | | of the tax. If the county board
lowers the tax rate or | 26 | | discontinues the tax, a referendum must be
held in accordance |
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| 1 | | with subsection (a) of this Section in order to increase the
| 2 | | rate of the tax or to reimpose the discontinued tax.
| 3 | | (f) Beginning April 1, 1998 and through December 31, 2013, | 4 | | the results of any election authorizing a
proposition to impose | 5 | | a tax
under this Section or effecting a change in the rate of | 6 | | tax, or any ordinance
lowering the rate or discontinuing the | 7 | | tax,
shall be certified
by the
county clerk and filed with the | 8 | | Illinois Department of Revenue
either (i) on or
before the | 9 | | first day of April, whereupon the Department shall proceed to
| 10 | | administer and enforce the tax as of the first day of July next | 11 | | following
the filing; or (ii)
on or before the first day of | 12 | | October, whereupon the
Department shall proceed to administer | 13 | | and enforce the tax as of the first
day of January next | 14 | | following the filing.
| 15 | | Beginning January 1, 2014, the results of any election | 16 | | authorizing a proposition to impose a tax under this Section or | 17 | | effecting an increase in the rate of tax, along with the | 18 | | ordinance adopted to impose the tax or increase the rate of the | 19 | | tax, or any ordinance adopted to lower the rate or discontinue | 20 | | the tax, shall be certified by the county clerk and filed with | 21 | | the Illinois Department of Revenue either (i) on or before the | 22 | | first day of May, whereupon the Department shall proceed to | 23 | | administer and enforce the tax as of the first day of July next | 24 | | following the adoption and filing; or (ii) on or before the | 25 | | first day of October, whereupon the Department shall proceed to | 26 | | administer and enforce the tax as of the first day of January |
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| 1 | | next following the adoption and filing. | 2 | | (g) When certifying the amount of a monthly disbursement to | 3 | | a county under
this
Section, the Department shall increase or | 4 | | decrease the amounts by an amount
necessary to offset any | 5 | | miscalculation of previous disbursements. The offset
amount | 6 | | shall be the amount erroneously disbursed within the previous 6 | 7 | | months
from the time a miscalculation is discovered.
| 8 | | (h) This Section may be cited as the " Special County | 9 | | Retailers' Occupation Tax
For Public Safety, Public | 10 | | Facilities, Mental Health, Substance Abuse, or Transportation | 11 | | Law " .
| 12 | | (i) For purposes of this Section, "public safety" includes, | 13 | | but is not
limited to, crime prevention, detention, fire | 14 | | fighting, police, medical,
ambulance, or other emergency
| 15 | | services. The county may share tax proceeds received under this | 16 | | Section for public safety purposes, including proceeds | 17 | | received before August 4, 2009 (the effective date of Public | 18 | | Act 96-124), with any fire protection district located in the | 19 | | county. For the purposes of this Section, "transportation" | 20 | | includes, but
is not limited to, the construction,
maintenance, | 21 | | operation, and improvement of public highways, any other
| 22 | | purpose for which a county may expend funds under the Illinois | 23 | | Highway Code,
and passenger rail transportation. For the | 24 | | purposes of this Section, "public facilities purposes" | 25 | | includes, but is not limited to, the acquisition, development, | 26 | | construction, reconstruction, rehabilitation, improvement, |
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| 1 | | financing, architectural planning, and installation of capital | 2 | | facilities consisting of buildings, structures, and durable | 3 | | equipment and for the acquisition and improvement of real | 4 | | property and interest in real property required, or expected to | 5 | | be required, in connection with the public facilities, for use | 6 | | by the county for the furnishing of governmental services to | 7 | | its citizens, including but not limited to museums and nursing | 8 | | homes. | 9 | | (j) The Department may promulgate rules to implement Public | 10 | | Act 95-1002 only to the extent necessary to apply the existing | 11 | | rules for the Special County Retailers' Occupation Tax for | 12 | | Public Safety to this new purpose for public facilities.
| 13 | | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, | 14 | | eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | 15 | | 100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
| 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.
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