Full Text of SB3469 101st General Assembly
SB3469 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB3469 Introduced 2/14/2020, by Sen. Jason A. Barickman SYNOPSIS AS INTRODUCED: |
| 70 ILCS 200/245-12 | | 70 ILCS 750/25 | | 70 ILCS 1605/30 | | 70 ILCS 3610/5.01 | from Ch. 111 2/3, par. 355.01 | 70 ILCS 3615/4.03 | from Ch. 111 2/3, par. 704.03 | 70 ILCS 3720/4 | from Ch. 111 2/3, par. 254 | 410 ILCS 705/1-10 | | 410 ILCS 705/20-50 | | 410 ILCS 705/60-10 | | 410 ILCS 705/65-10 | |
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Amends the Civic Center Code, the Flood Prevention District Act, the Metro-East Park and Recreation District Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Cannabis Regulation and Tax Act. Provides that no special district may impose a tax on the cultivation, sale, or use of cannabis. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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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 Civic Center Code is amended by changing | 5 | | Section 245-12 as follows:
| 6 | | (70 ILCS 200/245-12)
| 7 | | Sec. 245-12. Use and occupation taxes.
| 8 | | (a) The Authority may adopt a resolution that authorizes a | 9 | | referendum on
the
question of whether the Authority shall be | 10 | | authorized to impose a retailers'
occupation tax, a service | 11 | | occupation tax, and a use tax in one-quarter percent
increments | 12 | | at a rate not to exceed 1%. The Authority shall certify the | 13 | | question
to the proper election authorities who shall submit | 14 | | the question to the voters
of the metropolitan area at the next | 15 | | regularly scheduled election in accordance
with the general | 16 | | election law. The question shall
be in substantially the | 17 | | following form:
| 18 | | "Shall the Salem Civic Center Authority be authorized to | 19 | | impose a retailers'
occupation tax, a service occupation | 20 | | tax, and a use tax at the rate of (rate)
for the sole | 21 | | purpose of obtaining funds for the support, construction,
| 22 | | maintenance, or financing of a facility of the Authority?"
| 23 | | Votes shall be recorded as "yes" or "no". |
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| 1 | | If a majority of all votes cast on
the proposition are in | 2 | | favor of the proposition, the Authority is authorized to
impose | 3 | | the tax.
| 4 | | (b) The Authority shall impose the retailers'
occupation | 5 | | tax upon all persons engaged in the business of selling | 6 | | tangible
personal property at retail in the metropolitan area, | 7 | | at the
rate approved by referendum, on the
gross receipts from | 8 | | the sales made in the course of such business within
the | 9 | | metropolitan area. Beginning December 1, 2019 and through | 10 | | December 31, 2020, this tax is not imposed on sales of aviation | 11 | | fuel unless the tax revenue is expended for airport-related | 12 | | purposes. If the Authority does not have an airport-related | 13 | | purpose to which it dedicates aviation fuel tax revenue, then | 14 | | aviation fuel is excluded from the tax. The Authority must | 15 | | comply with the certification requirements for airport-related | 16 | | purposes under Section 2-22 of the Retailers' Occupation Tax | 17 | | Act. For purposes of this Section, "airport-related purposes" | 18 | | has the meaning ascribed in Section 6z-20.2 of the State | 19 | | Finance Act. Beginning January 1, 2021, this tax is not imposed | 20 | | on sales of aviation fuel for so long as the revenue use | 21 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 22 | | binding on the Authority. | 23 | | The tax imposed under this Section and all civil
penalties | 24 | | that may be assessed as an incident thereof shall be collected
| 25 | | and enforced by the Department of Revenue. The Department has
| 26 | | full power to administer and enforce this Section; to collect |
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| 1 | | all taxes
and penalties so collected in the manner provided in | 2 | | this Section; and to
determine
all rights to credit memoranda | 3 | | arising on account of the erroneous payment
of tax or penalty | 4 | | hereunder. In the administration of, and compliance with,
this | 5 | | Section, the Department and persons who are subject to this | 6 | | Section
shall (i) have the same rights, remedies, privileges, | 7 | | immunities, powers and
duties, (ii) be subject to the same | 8 | | conditions, restrictions, limitations,
penalties, exclusions, | 9 | | exemptions, and definitions of terms, and (iii) employ
the same | 10 | | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, | 11 | | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in | 12 | | respect
to all provisions
therein other than the State rate of | 13 | | tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
| 14 | | disposition of taxes and penalties collected and provisions | 15 | | related to
quarter monthly payments, and except that the | 16 | | retailer's discount is not allowed for taxes paid on aviation | 17 | | fuel that are subject to the revenue use requirements of 49 | 18 | | U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e,
| 19 | | 5f, 5g,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, | 20 | | and 13 of
the Retailers' Occupation Tax Act and Section 3-7 of | 21 | | the Uniform Penalty
and Interest Act, as fully as if those | 22 | | provisions were set forth in this
subsection.
| 23 | | Persons subject to any tax imposed under this subsection | 24 | | may reimburse
themselves for their seller's tax liability by | 25 | | separately stating
the tax as an additional charge, which | 26 | | charge may be stated in combination,
in a single amount, with |
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| 1 | | State taxes that sellers are required to collect,
in accordance | 2 | | with such bracket schedules as the
Department may prescribe.
| 3 | | Whenever the Department determines that a refund should be | 4 | | made under this
subsection to a claimant instead of issuing a | 5 | | credit memorandum, the Department
shall notify the State | 6 | | Comptroller, who shall cause the warrant to be drawn
for the | 7 | | amount specified, and to the person named, in the notification
| 8 | | from the Department. The refund shall be paid by the State | 9 | | Treasurer out
of the tax fund referenced under
paragraph (g) of | 10 | | this Section or the Local Government Aviation Trust Fund, as | 11 | | appropriate.
| 12 | | If a tax is imposed under this subsection (b), a tax shall | 13 | | also be
imposed at the same rate under subsections (c) and (d) | 14 | | of this Section.
| 15 | | For the purpose of determining whether a tax authorized | 16 | | under this Section
is applicable, a retail sale, by a producer | 17 | | of coal or other mineral mined
in Illinois, is a sale at retail | 18 | | at the place where the coal or other mineral
mined in Illinois | 19 | | is extracted from the earth. This paragraph does not
apply to | 20 | | coal or other mineral when it is delivered or shipped by the | 21 | | seller
to the purchaser at a point outside Illinois so that the | 22 | | sale is exempt
under the Federal Constitution as a sale in | 23 | | interstate or foreign commerce.
| 24 | | Nothing in this Section shall be construed to authorize the | 25 | | Authority
to impose a tax upon the privilege of engaging in any
| 26 | | business which under the Constitution of the United States may |
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| 1 | | not be made
the subject of taxation by this State.
| 2 | | (c) If a tax has been imposed under subsection (b), a
| 3 | | service occupation tax shall
also be imposed at the same rate | 4 | | upon all persons engaged, in the metropolitan
area, in the | 5 | | business
of making sales of service, who, as an incident to | 6 | | making those sales of
service, transfer tangible personal | 7 | | property within the metropolitan area
as an
incident to a sale | 8 | | of service.
The tax imposed under this subsection and all civil | 9 | | penalties that may be
assessed as an incident thereof shall be | 10 | | collected and enforced by the
Department of Revenue. | 11 | | Beginning December 1, 2019 and through December 31, 2020, | 12 | | this tax is not imposed on sales of aviation fuel unless the | 13 | | tax revenue is expended for airport-related purposes. If the | 14 | | Authority does not have an airport-related purpose to which it | 15 | | dedicates aviation fuel tax revenue, then aviation fuel is | 16 | | excluded from the tax. The Authority must comply with the | 17 | | certification requirements for airport-related purposes under | 18 | | Section 2-22 of the Retailers' Occupation Tax Act. Beginning | 19 | | January 1, 2021, this tax is not imposed on sales of aviation | 20 | | fuel for so long as the revenue use requirements of 49 U.S.C. | 21 | | 47107(b) and 49 U.S.C. 47133 are binding on the Authority. | 22 | | The Department has
full power to
administer and enforce | 23 | | this paragraph; to collect all taxes and penalties
due | 24 | | hereunder; to dispose of taxes and penalties so collected in | 25 | | the manner
hereinafter provided; and to determine all rights to | 26 | | credit memoranda
arising on account of the erroneous payment of |
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| 1 | | tax or penalty hereunder.
In the administration of, and | 2 | | compliance with this paragraph, the
Department and persons who | 3 | | are subject to this paragraph shall (i) have the
same rights, | 4 | | remedies, privileges, immunities, powers, and duties, (ii) be
| 5 | | subject to the same conditions, restrictions, limitations, | 6 | | penalties,
exclusions, exemptions, and definitions of terms, | 7 | | and (iii) employ the same
modes
of procedure as are prescribed | 8 | | in Sections 2 (except that the
reference to State in the | 9 | | definition of supplier maintaining a place of
business in this | 10 | | State shall mean the metropolitan area), 2a, 2b, 3 through
3-55 | 11 | | (in respect to all provisions therein other than the State rate | 12 | | of
tax), 4 (except that the reference to the State shall be to | 13 | | the Authority),
5, 7, 8 (except that the jurisdiction to which | 14 | | the tax shall be a debt to
the extent indicated in that Section | 15 | | 8 shall be the Authority), 9 (except as
to the disposition of | 16 | | taxes and penalties collected, and except that
the returned | 17 | | merchandise credit for this tax may not be taken against any
| 18 | | State tax, and except that the retailer's discount is not | 19 | | allowed for taxes paid on aviation fuel that are subject to the | 20 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 21 | | 47133), 11, 12 (except the reference therein to Section 2b of | 22 | | the
Retailers' Occupation Tax Act), 13 (except that any | 23 | | reference to the State
shall mean the Authority), 15, 16,
17, | 24 | | 18, 19 and 20 of the Service Occupation Tax Act and Section 3-7 | 25 | | of
the Uniform Penalty and Interest Act, as fully as if those | 26 | | provisions were
set forth herein.
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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 | | serviceman's tax liability
by separately stating the tax as an | 4 | | additional charge, which
charge may be stated in combination, | 5 | | in a single amount, with State tax
that servicemen are | 6 | | authorized to collect under the Service Use Tax Act, in
| 7 | | accordance with such bracket schedules as the Department may | 8 | | prescribe.
| 9 | | Whenever the Department determines that a refund should be | 10 | | made under this
subsection to a claimant instead of issuing a | 11 | | credit memorandum, the Department
shall notify the State | 12 | | Comptroller, who shall cause the warrant to be drawn
for the | 13 | | amount specified, and to the person named, in the notification
| 14 | | from the Department. The refund shall be paid by the State | 15 | | Treasurer out
of the tax fund referenced under
paragraph (g) of | 16 | | this Section or the Local Government Aviation Trust Fund, as | 17 | | appropriate.
| 18 | | Nothing in this paragraph shall be construed to authorize | 19 | | the Authority
to impose a tax upon the privilege of engaging in | 20 | | any business which under
the Constitution of the United States | 21 | | may not be made the subject of taxation
by the State.
| 22 | | (d) If a tax has been imposed under subsection (b), a
use | 23 | | tax shall
also be imposed at the same rate upon the privilege | 24 | | of using, in the
metropolitan area, any item of
tangible | 25 | | personal property that is purchased outside the metropolitan | 26 | | area at
retail from a retailer, and that is titled or |
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| 1 | | registered at a location within
the metropolitan area with an | 2 | | agency of
this State's government. "Selling price" is
defined | 3 | | as in the Use Tax Act. The tax shall be collected from persons | 4 | | whose
Illinois address for titling or registration purposes is | 5 | | given as being in
the metropolitan area. The tax shall be | 6 | | collected by the Department of Revenue
for
the Authority. The | 7 | | tax must be paid to the State,
or an exemption determination | 8 | | must be obtained from the Department of
Revenue, before the | 9 | | title or certificate of registration for the property
may be | 10 | | issued. The tax or proof of exemption may be transmitted to the
| 11 | | Department by way of the State agency with which, or the State | 12 | | officer with
whom, the tangible personal property must be | 13 | | titled or registered if the
Department and the State agency or | 14 | | State officer determine that this
procedure will expedite the | 15 | | processing of applications for title or
registration.
| 16 | | The Department has full power to administer and enforce | 17 | | this
paragraph; to collect all taxes, penalties and interest | 18 | | due hereunder; to
dispose of taxes, penalties and interest so | 19 | | collected in the manner
hereinafter provided; and to determine | 20 | | all rights to credit memoranda or
refunds arising on account of | 21 | | the erroneous payment of tax, penalty or
interest hereunder. In | 22 | | the administration of, and compliance with, this
subsection, | 23 | | the Department and persons who are subject to this paragraph
| 24 | | shall (i) have the same rights, remedies, privileges, | 25 | | immunities, powers,
and duties, (ii) be subject to the same | 26 | | conditions, restrictions, limitations,
penalties, exclusions, |
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| 1 | | exemptions, and definitions of terms,
and (iii) employ the same | 2 | | modes of procedure as are prescribed in Sections 2
(except the | 3 | | definition of "retailer maintaining a place of business in this
| 4 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, | 5 | | 7, 8 (except that the jurisdiction to which the tax shall be a | 6 | | debt to
the extent indicated in that Section 8 shall be the | 7 | | Authority), 9 (except
provisions relating to quarter
monthly | 8 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 | 9 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and | 10 | | Interest Act, that are not inconsistent with this
paragraph, as | 11 | | fully as if those provisions were set forth herein.
| 12 | | Whenever the Department determines that a refund should be | 13 | | made under this
subsection to a claimant instead of issuing a | 14 | | credit memorandum, the Department
shall notify the State | 15 | | Comptroller, who shall cause the order
to be drawn for the | 16 | | amount specified, and to the person named, in the
notification | 17 | | from the Department. The refund shall be paid by the State
| 18 | | Treasurer out of the tax fund referenced
under paragraph (g) of | 19 | | this Section.
| 20 | | (e) A certificate of registration issued by the State | 21 | | Department of
Revenue to a retailer under the Retailers' | 22 | | Occupation Tax Act or under the
Service Occupation Tax Act | 23 | | shall permit the registrant to engage in a
business that is | 24 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) | 25 | | of this Section and no additional registration shall be | 26 | | required.
A certificate issued under the Use Tax Act or the |
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| 1 | | Service Use Tax
Act shall be applicable with regard to any tax | 2 | | imposed under paragraph (c)
of this Section.
| 3 | | (f) The results of any election authorizing a proposition | 4 | | to impose a tax
under this Section or effecting a change in the | 5 | | rate of tax shall be certified
by the proper election | 6 | | authorities and filed with the Illinois Department on or
before | 7 | | the first day of April. In addition, an ordinance imposing,
| 8 | | discontinuing, or effecting a change in the rate of tax under | 9 | | this
Section shall be adopted and a certified copy thereof | 10 | | filed with the
Department
on or before the first day of April. | 11 | | After proper receipt of such
certifications, the Department | 12 | | shall proceed to administer and enforce this
Section as of the | 13 | | first day of July next following such adoption and filing.
| 14 | | (g) Except as otherwise provided, the Department of Revenue | 15 | | shall, upon collecting any taxes and penalties
as
provided in | 16 | | this Section, pay the taxes and penalties over to the State
| 17 | | Treasurer as
trustee for the Authority. The taxes and penalties | 18 | | shall be held in a trust
fund outside
the State Treasury. Taxes | 19 | | and penalties collected on aviation fuel sold on or after | 20 | | December 1, 2019 and through December 31, 2020, shall be | 21 | | immediately paid over by the Department to the State Treasurer, | 22 | | ex officio, as trustee, for deposit into the Local Government | 23 | | Aviation Trust Fund. The Department shall only pay moneys into | 24 | | the Local Government Aviation Trust Fund under this Section for | 25 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) | 26 | | and 49 U.S.C. 47133 are binding on the District. On or before |
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| 1 | | the 25th day of each calendar month, the
Department of Revenue | 2 | | shall prepare and certify to the Comptroller of
the State of | 3 | | Illinois the amount to be paid to the Authority, which shall be
| 4 | | the balance in the fund, less any amount determined by the | 5 | | Department
to be necessary for the payment of refunds and not | 6 | | including taxes and penalties collected on aviation fuel sold | 7 | | on or after December 1, 2019. Within 10 days after receipt by
| 8 | | the Comptroller of the certification of the amount to be paid | 9 | | to the
Authority, the Comptroller shall cause an order to be | 10 | | drawn for payment
for the amount in accordance with the | 11 | | directions contained in the
certification.
Amounts received | 12 | | from the tax imposed under this Section shall be used only for
| 13 | | the
support, construction, maintenance, or financing of a | 14 | | facility of the
Authority.
| 15 | | (h) When certifying the amount of a monthly disbursement to | 16 | | the Authority
under this Section, the Department shall increase | 17 | | or decrease the amounts by an
amount necessary to offset any | 18 | | miscalculation of previous disbursements. The
offset amount | 19 | | shall be the amount erroneously disbursed within the previous 6
| 20 | | months from the time a miscalculation is discovered.
| 21 | | (i) Notwithstanding any other provision of law, no tax may | 22 | | be imposed under this Section on the sale or use of cannabis, | 23 | | as defined in Section 1-10 of the Cannabis Regulation and Tax | 24 | | Act. | 25 | | (i) This Section may be cited as the Salem Civic Center Use | 26 | | and Occupation
Tax Law.
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| 1 | | (Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
| 2 | | Section 10. The Flood Prevention District Act is amended by | 3 | | changing Section 25 as follows:
| 4 | | (70 ILCS 750/25)
| 5 | | Sec. 25. Flood prevention retailers' and service | 6 | | occupation taxes. | 7 | | (a) If the Board of Commissioners of a flood prevention | 8 | | district determines that an emergency situation exists | 9 | | regarding levee repair or flood prevention, and upon an | 10 | | ordinance confirming the determination adopted by the | 11 | | affirmative vote of a majority of the members of the county | 12 | | board of the county in which the district is situated, the | 13 | | county may impose a flood prevention
retailers' occupation tax | 14 | | upon all persons engaged in the business of
selling tangible | 15 | | personal property at retail within the territory of the | 16 | | district to provide revenue to pay the costs of providing | 17 | | emergency levee repair and flood prevention and to secure the | 18 | | payment of bonds, notes, and other evidences of indebtedness | 19 | | issued under this Act for a period not to exceed 25 years or as | 20 | | required to repay the bonds, notes, and other evidences of | 21 | | indebtedness issued under this Act.
The tax rate shall be 0.25%
| 22 | | of the gross receipts from all taxable sales made in the course | 23 | | of that
business. Beginning December 1, 2019 and through | 24 | | December 31, 2020, this tax is not imposed on sales of aviation |
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| 1 | | fuel unless the tax revenue is expended for airport-related | 2 | | purposes. If the District does not have an airport-related | 3 | | purpose to which it dedicates aviation fuel tax revenue, then | 4 | | aviation fuel is excluded from the tax. The County must comply | 5 | | with the certification requirements for airport-related | 6 | | purposes under Section 2-22 of the Retailers' Occupation Tax | 7 | | Act. The tax
imposed under this Section and all civil penalties | 8 | | that may be
assessed as an incident thereof shall be collected | 9 | | and enforced by the
State Department of Revenue. The Department | 10 | | shall have full power to
administer and enforce this Section; | 11 | | to collect all taxes and penalties
so collected in the manner | 12 | | hereinafter provided; and to determine all
rights to credit | 13 | | memoranda arising on account of the erroneous payment
of tax or | 14 | | penalty hereunder. | 15 | | For purposes of this Act, "airport-related purposes" has | 16 | | the meaning ascribed in Section 6z-20.2 of the State Finance | 17 | | Act. Beginning January 1, 2021, this tax is not imposed on | 18 | | sales of aviation fuel for so long as the revenue use | 19 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 20 | | binding on the District. | 21 | | In the administration of and compliance with this | 22 | | subsection, the Department and persons who are subject to this | 23 | | subsection (i) have the same rights, remedies, privileges, | 24 | | immunities, powers, and duties, (ii) are subject to the same | 25 | | conditions, restrictions, limitations, penalties, and | 26 | | definitions of terms, and (iii) shall employ the same modes of |
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| 1 | | procedure as are set forth in Sections 1 through 1o, 2 through | 2 | | 2-70 (in respect to all provisions contained in those Sections | 3 | | other than the State rate of tax), 2a through 2h, 3 (except as | 4 | | to the disposition of taxes and penalties collected, and except | 5 | | that the retailer's discount is not allowed for taxes paid on | 6 | | aviation fuel that are subject to the revenue use requirements | 7 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, | 8 | | 5d, 5e, 5f, 5g, 5h, 5i, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, | 9 | | 11a, 12, and 13 of the Retailers' Occupation Tax Act and all | 10 | | provisions of the Uniform Penalty and Interest Act as if those | 11 | | provisions were set forth in this subsection. | 12 | | Persons subject to any tax imposed under this Section may | 13 | | reimburse themselves for their seller's tax
liability | 14 | | hereunder by separately stating the tax as an additional
| 15 | | charge, which charge may be stated in combination in a single | 16 | | amount
with State taxes that sellers are required to collect | 17 | | under the Use
Tax Act, under any bracket schedules the
| 18 | | Department may prescribe. | 19 | | If a tax is imposed under this subsection (a), a tax shall | 20 | | also
be imposed under subsection (b) of this Section. | 21 | | (b) If a tax has been imposed under subsection (a), a flood | 22 | | prevention service occupation
tax shall
also be imposed upon | 23 | | all persons engaged within the territory of the district in
the | 24 | | business of making sales of service, who, as an incident to | 25 | | making the sales
of service, transfer tangible personal | 26 | | property,
either in the form of tangible personal property or |
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| 1 | | in the form of real estate
as an incident to a sale of service | 2 | | to provide revenue to pay the costs of providing emergency | 3 | | levee repair and flood prevention and to secure the payment of | 4 | | bonds, notes, and other evidences of indebtedness issued under | 5 | | this Act for a period not to exceed 25 years or as required to | 6 | | repay the bonds, notes, and other evidences of indebtedness. | 7 | | The tax rate shall be 0.25% of the selling price
of all | 8 | | tangible personal property transferred. Beginning December 1, | 9 | | 2019 and through December 31, 2020, this tax is not imposed on | 10 | | sales of aviation fuel unless the tax revenue is expended for | 11 | | airport-related purposes. If the District does not have an | 12 | | airport-related purpose to which it dedicates aviation fuel tax | 13 | | revenue, then aviation fuel is excluded from the tax. The | 14 | | County must comply with the certification requirements for | 15 | | airport-related purposes under Section 2-22 of the Retailers' | 16 | | Occupation Tax Act. For purposes of this Act, "airport-related | 17 | | purposes" has the meaning ascribed in Section 6z-20.2 of the | 18 | | State Finance Act. Beginning January 1, 2021, this tax is not | 19 | | imposed on sales of aviation fuel for so long as the revenue | 20 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 21 | | binding on the District. | 22 | | The tax imposed under this subsection and all civil
| 23 | | penalties that may be assessed as an incident thereof shall be | 24 | | collected
and enforced by the State Department of Revenue. The | 25 | | Department shall
have full power to administer and enforce this | 26 | | subsection; to collect all
taxes and penalties due hereunder; |
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| 1 | | to dispose of taxes and penalties
collected in the manner | 2 | | hereinafter provided; and to determine all
rights to credit | 3 | | memoranda arising on account of the erroneous payment
of tax or | 4 | | penalty hereunder. | 5 | | In the administration of and compliance with this | 6 | | subsection, the Department and persons who are subject to this | 7 | | subsection shall (i) have the same rights, remedies, | 8 | | privileges, immunities, powers, and duties, (ii) be subject to | 9 | | the same conditions, restrictions, limitations, penalties, and | 10 | | definitions of terms, and (iii) employ the same modes of | 11 | | procedure as are set forth in Sections 2 (except that the | 12 | | reference to State in the definition of supplier maintaining a | 13 | | place of business in this State means the district), 2a through | 14 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 15 | | those Sections other than the State rate of tax), 4 (except | 16 | | that the reference to the State shall be to the district), 5, | 17 | | 7, 8 (except that the jurisdiction to which the tax is a debt | 18 | | to the extent indicated in that Section 8 is the district), 9 | 19 | | (except as to the disposition of taxes and penalties collected, | 20 | | and except that the retailer's discount is not allowed for | 21 | | taxes paid on aviation fuel that are subject to the revenue use | 22 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, | 23 | | 11, 12 (except the reference therein to Section 2b of the | 24 | | Retailers' Occupation Tax Act), 13 (except that any reference | 25 | | to the State means the district), Section 15, 16, 17, 18, 19, | 26 | | and 20 of the Service Occupation Tax Act and all provisions of |
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| 1 | | the Uniform Penalty and Interest Act, as fully as if those | 2 | | provisions were set forth herein. | 3 | | Persons subject to any tax imposed under the authority | 4 | | granted
in this subsection may reimburse themselves for their | 5 | | serviceman's tax
liability hereunder by separately stating the | 6 | | tax as an additional
charge, that charge may be stated in | 7 | | combination in a single amount
with State tax that servicemen | 8 | | are authorized to collect under the
Service Use Tax Act, under | 9 | | any bracket schedules the
Department may prescribe. | 10 | | (c) The taxes imposed in subsections (a) and (b) may not be | 11 | | imposed on personal property titled or registered with an | 12 | | agency of the State or on personal property taxed at the 1% | 13 | | rate under the Retailers' Occupation Tax Act and the Service | 14 | | Occupation Tax Act. | 15 | | (d) Nothing in this Section shall be construed to authorize | 16 | | the
district to impose a tax upon the privilege of engaging in | 17 | | any business
that under the Constitution of the United States | 18 | | may not be made the
subject of taxation by the State. | 19 | | (e) The certificate of registration that is issued by the | 20 | | Department to a retailer under the Retailers' Occupation Tax | 21 | | Act or a serviceman under the Service Occupation Tax Act | 22 | | permits the retailer or serviceman to engage in a business that | 23 | | is taxable without registering separately with the Department | 24 | | under an ordinance or resolution under this Section. | 25 | | (f) Except as otherwise provided, the Department shall | 26 | | immediately pay over to the State Treasurer, ex officio, as |
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| 1 | | trustee, all taxes and penalties collected under this Section | 2 | | to be deposited into the Flood Prevention Occupation Tax Fund, | 3 | | which shall be an unappropriated trust fund held outside the | 4 | | State treasury. Taxes and penalties collected on aviation fuel | 5 | | sold on or after December 1, 2019 and through December 31, | 6 | | 2020, shall be immediately paid over by the Department to the | 7 | | State Treasurer, ex officio, as trustee, for deposit into the | 8 | | Local Government Aviation Trust Fund. The Department shall only | 9 | | pay moneys into the Local Government Aviation Trust Fund under | 10 | | this Act for so long as the revenue use requirements of 49 | 11 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 12 | | District. | 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 counties from which | 16 | | retailers or servicemen have paid taxes or penalties to the | 17 | | Department during the second preceding calendar month. The | 18 | | amount to be paid to each county is equal to the amount (not | 19 | | including credit memoranda and not including taxes and | 20 | | penalties collected on aviation fuel sold on or after December | 21 | | 1, 2019 and through December 31, 2020) collected from the | 22 | | county under this Section during the second preceding calendar | 23 | | month by the Department, (i) less 2% of that amount (except the | 24 | | amount collected on aviation fuel sold on or after December 1, | 25 | | 2019 and through December 31, 2020), which shall be deposited | 26 | | into the Tax Compliance and Administration Fund and shall be |
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| 1 | | used by the Department in administering and enforcing the | 2 | | provisions of this Section on behalf of the county, (ii) plus | 3 | | an amount that the Department determines is necessary to offset | 4 | | any amounts that were erroneously paid to a different taxing | 5 | | body; (iii) less an amount equal to the amount of refunds made | 6 | | during the second preceding calendar month by the Department on | 7 | | behalf of the county; and (iv) less any amount that the | 8 | | Department determines is necessary to offset any amounts that | 9 | | were payable to a different taxing body but were erroneously | 10 | | paid to the county. When certifying the amount of a monthly | 11 | | disbursement to a county under this Section, the Department | 12 | | shall increase or decrease the amounts by an amount necessary | 13 | | to offset any miscalculation of previous disbursements within | 14 | | the previous 6 months from the time a miscalculation is | 15 | | discovered. | 16 | | Within 10 days after receipt by the Comptroller from the | 17 | | Department of the disbursement certification to the counties | 18 | | provided for in this Section, the Comptroller shall cause the | 19 | | orders to be drawn for the respective amounts in accordance | 20 | | with directions contained in the certification. | 21 | | If the Department determines that a refund should be made | 22 | | under this Section to a claimant instead of issuing a credit | 23 | | memorandum, then the Department shall notify the Comptroller, | 24 | | who shall cause the order to be drawn for the amount specified | 25 | | and to the person named in the notification from the | 26 | | Department. The refund shall be paid by the Treasurer out of |
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| 1 | | the Flood Prevention Occupation Tax Fund or the Local | 2 | | Government Aviation Trust Fund, as appropriate. | 3 | | (g) If a county imposes a tax under this Section, then the | 4 | | county board shall, by ordinance, discontinue the tax upon the | 5 | | payment of all indebtedness of the flood prevention district. | 6 | | The tax shall not be discontinued until all indebtedness of the | 7 | | District has been paid. | 8 | | (h) Any ordinance imposing the tax under this Section, or | 9 | | any ordinance that discontinues the tax, must be certified by | 10 | | the county clerk and filed with the Illinois Department of | 11 | | Revenue either (i) on or before the first day of April, | 12 | | whereupon the Department shall proceed to administer and | 13 | | enforce the tax or change in the rate as of the first day of | 14 | | July next following the filing; or (ii) on or before the first | 15 | | day of October, whereupon the Department shall proceed to | 16 | | administer and enforce the tax or change in the rate as of the | 17 | | first day of January next following the filing. | 18 | | (j) County Flood Prevention Occupation Tax Fund. All | 19 | | proceeds received by a county from a tax distribution under | 20 | | this Section must be maintained in a special fund known as the | 21 | | [name of county] flood prevention occupation tax fund. The | 22 | | county shall, at the direction of the flood prevention | 23 | | district, use moneys in the fund to pay the costs of providing | 24 | | emergency levee repair and flood prevention and to pay bonds, | 25 | | notes, and other evidences of indebtedness issued under this | 26 | | Act. |
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| 1 | | (k) Notwithstanding any other provision of law, no tax may | 2 | | be imposed under this Section on the sale or use of cannabis, | 3 | | as defined in Section 1-10 of the Cannabis Regulation and Tax | 4 | | Act. | 5 | | (k) This Section may be cited as the Flood Prevention | 6 | | Occupation Tax Law.
| 7 | | (Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; | 8 | | 101-604, eff. 12-13-19.)
| 9 | | Section 20. The Metro-East Park and Recreation District Act | 10 | | is amended by changing Section 30 as follows:
| 11 | | (70 ILCS 1605/30)
| 12 | | Sec. 30. Taxes.
| 13 | | (a) The board shall impose a
tax upon all persons engaged | 14 | | in the business of selling tangible personal
property, other | 15 | | than personal property titled or registered with an agency of
| 16 | | this State's government,
at retail in the District on the gross | 17 | | receipts from the
sales made in the course of business.
This | 18 | | tax
shall be imposed only at the rate of one-tenth of one per | 19 | | cent.
| 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. Beginning December 1, 2019 and through December 31, | 23 | | 2020, this tax is not imposed on sales of aviation fuel unless | 24 | | the tax revenue is expended for airport-related purposes. If |
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| 1 | | the District does not have an airport-related purpose to which | 2 | | it dedicates aviation fuel tax revenue, then aviation fuel | 3 | | shall be excluded from tax. The board must comply with the | 4 | | certification requirements for airport-related purposes under | 5 | | Section 2-22 of the Retailers' Occupation Tax Act. For purposes | 6 | | of this Act, "airport-related purposes" has the meaning | 7 | | ascribed in Section 6z-20.2 of the State Finance Act. Beginning | 8 | | January 1, 2021, this tax is not imposed on sales of aviation | 9 | | fuel for so long as the revenue use requirements of 49 U.S.C. | 10 | | 47107(b) and 49 U.S.C. 47133 are binding on the District.
The | 11 | | tax imposed by the Board under this Section and
all civil | 12 | | penalties that may be assessed as an incident of the tax shall | 13 | | be
collected and enforced by the Department of Revenue. The | 14 | | certificate
of registration that is issued by the Department to | 15 | | a retailer under the
Retailers' Occupation Tax Act shall permit | 16 | | the retailer to engage in a business
that is taxable without | 17 | | registering separately with the Department under an
ordinance | 18 | | or resolution under this Section. The Department has full
power | 19 | | to administer and enforce this Section, to collect all taxes | 20 | | and
penalties due under this Section, to dispose of taxes and | 21 | | penalties so
collected in the manner provided in this Section, | 22 | | and to determine
all rights to credit memoranda arising on | 23 | | account of the erroneous payment of
a tax or penalty under this | 24 | | Section. In the administration of and compliance
with this | 25 | | Section, the Department and persons who are subject to this | 26 | | Section
shall (i) have the same rights, remedies, privileges, |
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| 1 | | immunities, powers, and
duties, (ii) be subject to the same | 2 | | conditions, restrictions, limitations,
penalties, and | 3 | | definitions of terms, and (iii) employ the same modes of
| 4 | | procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, | 5 | | 1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all | 6 | | provisions contained in those Sections
other than the
State | 7 | | rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except | 8 | | provisions
relating to
transaction returns and quarter monthly | 9 | | payments, and except that the retailer's discount is not | 10 | | allowed for taxes paid on aviation fuel that are subject to the | 11 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 12 | | 47133), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, | 13 | | 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
| 14 | | Retailers' Occupation Tax Act and the Uniform Penalty and
| 15 | | Interest Act as if those provisions were set forth in this | 16 | | Section.
| 17 | | Persons subject to any tax imposed under the authority | 18 | | granted in this
Section may reimburse themselves for their | 19 | | sellers' tax liability by
separately stating the tax as an | 20 | | additional charge, which charge may be stated
in combination, | 21 | | in a single amount, with State tax which sellers are required
| 22 | | to collect under the Use Tax Act, pursuant to such bracketed | 23 | | schedules as the
Department may prescribe.
| 24 | | Whenever the Department determines that a refund should be | 25 | | made under this
Section to a claimant instead of issuing a | 26 | | credit memorandum, the Department
shall notify the State |
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| 1 | | Comptroller, who shall cause the order to be drawn for
the | 2 | | amount specified and to the person named in the notification | 3 | | from the
Department. The refund shall be paid by the State | 4 | | Treasurer out of the
State Metro-East Park and Recreation | 5 | | District Fund or the Local Government Aviation Trust Fund, as | 6 | | appropriate.
| 7 | | (b) If a tax has been imposed under subsection (a), a
| 8 | | service occupation tax shall
also be imposed at the same rate | 9 | | upon all persons engaged, in the District, in
the business
of | 10 | | making sales of service, who, as an incident to making those | 11 | | sales of
service, transfer tangible personal property within | 12 | | the District
as an
incident to a sale of service.
This tax may | 13 | | not be imposed on tangible personal property taxed at the 1% | 14 | | rate under the Service Occupation Tax Act. Beginning December | 15 | | 1, 2019 and through December 31, 2020, this tax may not be | 16 | | imposed on sales of aviation fuel unless the tax revenue is | 17 | | expended for airport-related purposes. If the District does not | 18 | | have an airport-related purpose to which it dedicates aviation | 19 | | fuel tax revenue, then aviation fuel shall be excluded from | 20 | | tax. The board must comply with the certification requirements | 21 | | for airport-related purposes under Section 2-22 of the | 22 | | Retailers' Occupation Tax Act. For purposes of this Act, | 23 | | "airport-related purposes" has the meaning ascribed in Section | 24 | | 6z-20.2 of the State Finance Act. Beginning January 1, 2021, | 25 | | this tax is not imposed on sales of aviation fuel for so long | 26 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
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| 1 | | U.S.C. 47133 are binding on the District.
The tax imposed under | 2 | | this subsection and all civil penalties that may be
assessed as | 3 | | an incident thereof shall be collected and enforced by the
| 4 | | Department of Revenue. The Department has
full power to
| 5 | | administer and enforce this subsection; to collect all taxes | 6 | | and penalties
due hereunder; to dispose of taxes and penalties | 7 | | so collected in the manner
hereinafter provided; and to | 8 | | determine all rights to credit memoranda
arising on account of | 9 | | the erroneous payment of tax or penalty hereunder.
In the | 10 | | administration of, and compliance with this subsection, the
| 11 | | Department and persons who are subject to this paragraph shall | 12 | | (i) have the
same rights, remedies, privileges, immunities, | 13 | | powers, and duties, (ii) be
subject to the same conditions, | 14 | | restrictions, limitations, penalties,
exclusions, exemptions, | 15 | | and definitions of terms, and (iii) employ the same
modes
of | 16 | | procedure as are prescribed in Sections 2 (except that the
| 17 | | reference to State in the definition of supplier maintaining a | 18 | | place of
business in this State shall mean the District), 2a, | 19 | | 2b, 2c, 3 through
3-50 (in respect to all provisions therein | 20 | | other than the State rate of
tax), 4 (except that the reference | 21 | | to the State shall be to the District),
5, 7, 8 (except that | 22 | | the jurisdiction to which the tax shall be a debt to
the extent | 23 | | indicated in that Section 8 shall be the District), 9 (except | 24 | | as
to the disposition of taxes and penalties collected, and | 25 | | except that the retailer's discount is not allowed for taxes | 26 | | paid on aviation fuel that are subject to the revenue use |
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| 1 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, | 2 | | 11, 12 (except the
reference therein to Section 2b of the
| 3 | | Retailers' Occupation Tax Act), 13 (except that any reference | 4 | | to the State
shall mean the District), Sections 15, 16,
17, 18, | 5 | | 19 and 20 of the Service Occupation Tax Act and
the Uniform | 6 | | Penalty and Interest Act, as fully as if those provisions were
| 7 | | set forth herein.
| 8 | | Persons subject to any tax imposed under the authority | 9 | | granted in
this subsection may reimburse themselves for their | 10 | | serviceman's tax liability
by separately stating the tax as an | 11 | | additional charge, which
charge may be stated in combination, | 12 | | in a single amount, with State tax
that servicemen are | 13 | | authorized to collect under the Service Use Tax Act, in
| 14 | | accordance with such bracket schedules as the Department may | 15 | | prescribe.
| 16 | | Whenever the Department determines that a refund should be | 17 | | made under this
subsection to a claimant instead of issuing a | 18 | | credit memorandum, the Department
shall notify the State | 19 | | Comptroller, who shall cause the warrant to be drawn
for the | 20 | | amount specified, and to the person named, in the notification
| 21 | | from the Department. The refund shall be paid by the State | 22 | | Treasurer out
of the
State Metro-East Park and Recreation | 23 | | District Fund or the Local Government Aviation Trust Fund, as | 24 | | appropriate.
| 25 | | Nothing in this subsection shall be construed to authorize | 26 | | the board
to impose a tax upon the privilege of engaging in any |
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| 1 | | business which under
the Constitution of the United States may | 2 | | not be made the subject of taxation
by the State.
| 3 | | (c) Except as otherwise provided in this paragraph, the | 4 | | Department shall immediately pay over to the State Treasurer, | 5 | | ex
officio,
as trustee, all taxes and penalties collected under | 6 | | this Section to be
deposited into the
State Metro-East Park and | 7 | | Recreation District Fund, which
shall be an unappropriated | 8 | | trust fund held outside of the State treasury. Taxes and | 9 | | penalties collected on aviation fuel sold on or after December | 10 | | 1, 2019 and through December 31, 2020, shall be immediately | 11 | | paid over by the Department to the State Treasurer, ex officio, | 12 | | as trustee, for deposit into the Local Government Aviation | 13 | | Trust Fund. The Department shall only pay moneys into the Local | 14 | | Government Aviation Trust Fund under this Act for so long as | 15 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 16 | | U.S.C. 47133 are binding on the District. | 17 | | As soon as possible after the first day of each month, | 18 | | beginning January 1, 2011, upon certification of the Department | 19 | | of Revenue, the Comptroller shall order transferred, and the | 20 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 21 | | local sales tax increment, as defined in the Innovation | 22 | | Development and Economy Act, collected under this Section | 23 | | during the second preceding calendar month for sales within a | 24 | | STAR bond district. The Department shall make this | 25 | | certification only if the Metro East Park and Recreation | 26 | | District imposes a tax on real property as provided in the |
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| 1 | | definition of "local sales taxes" under the Innovation | 2 | | Development and Economy Act. | 3 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 4 | | on
or before the 25th
day of each calendar month, the | 5 | | Department shall prepare and certify to the
Comptroller the | 6 | | disbursement of stated sums of money
pursuant to Section 35 of | 7 | | this Act to the District from which retailers have
paid
taxes | 8 | | or penalties to the Department during the second preceding
| 9 | | calendar month. The amount to be paid to the District shall be | 10 | | the amount (not
including credit memoranda and not including | 11 | | taxes and penalties collected on aviation fuel sold on or after | 12 | | December 1, 2019 and through December 31, 2020) collected under | 13 | | this Section during the second
preceding
calendar month by the | 14 | | Department plus an amount the Department determines is
| 15 | | necessary to offset any amounts that were erroneously paid to a | 16 | | different
taxing body, and not including (i) an amount equal to | 17 | | the amount of refunds
made
during the second preceding calendar | 18 | | month by the Department on behalf of
the District, (ii) any | 19 | | amount that the Department determines is
necessary to offset | 20 | | any amounts that were payable to a different taxing body
but | 21 | | were erroneously paid to the District, (iii) any amounts that | 22 | | are transferred to the STAR Bonds Revenue Fund, and (iv) 1.5% | 23 | | of the remainder, which the Department shall transfer into the | 24 | | Tax Compliance and Administration Fund. The Department, at the | 25 | | time of each monthly disbursement to the District, shall | 26 | | prepare and certify to the State Comptroller the amount to be |
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| 1 | | transferred into the Tax Compliance and Administration Fund | 2 | | under this subsection. Within 10 days after receipt by the
| 3 | | Comptroller of the disbursement certification to the District | 4 | | and the Tax Compliance and Administration Fund provided for in
| 5 | | this Section to be given to the Comptroller by the Department, | 6 | | the Comptroller
shall cause the orders to be drawn for the | 7 | | respective amounts in accordance
with directions contained in | 8 | | the certification.
| 9 | | (d) For the purpose of determining
whether a tax authorized | 10 | | under this Section is
applicable, a retail sale by a producer | 11 | | of coal or another mineral mined in
Illinois is a sale at | 12 | | retail at the place where the coal or other mineral mined
in | 13 | | Illinois is extracted from the earth. This paragraph does not | 14 | | apply to coal
or another mineral when it is delivered or | 15 | | shipped by the seller to the
purchaser
at a point outside | 16 | | Illinois so that the sale is exempt under the United States
| 17 | | Constitution as a sale in interstate or foreign commerce.
| 18 | | (e) Nothing in this Section shall be construed to authorize | 19 | | the board to
impose a
tax upon the privilege of engaging in any | 20 | | business that under the Constitution
of the United States may | 21 | | not be made the subject of taxation by this State.
| 22 | | (f) An ordinance imposing a tax under this Section or an | 23 | | ordinance extending
the
imposition of a tax to an additional | 24 | | county or counties
shall be certified
by the
board and filed | 25 | | with the Department of Revenue
either (i) on or
before the | 26 | | first day of April, whereupon the Department shall proceed to
|
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| 1 | | administer and enforce the tax as of the first day of July next | 2 | | following
the filing; or (ii)
on or before the first day of | 3 | | October, whereupon the
Department shall proceed to administer | 4 | | and enforce the tax as of the first
day of January next | 5 | | following the filing.
| 6 | | (g) When certifying the amount of a monthly disbursement to | 7 | | the District
under
this
Section, the Department shall increase | 8 | | or decrease the amounts by an amount
necessary to offset any | 9 | | misallocation of previous disbursements. The offset
amount | 10 | | shall be the amount erroneously disbursed within the previous 6 | 11 | | months
from the time a misallocation is discovered.
| 12 | | (h) Notwithstanding any other provision of law, no tax may | 13 | | be imposed under this Section on the sale or use of cannabis, | 14 | | as defined in Section 1-10 of the Cannabis Regulation and Tax | 15 | | Act. | 16 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | 17 | | 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, eff. | 18 | | 7-12-19; 101-604, eff. 12-13-19.)
| 19 | | Section 25. The Local Mass Transit District Act is amended | 20 | | by changing Section 5.01 as follows:
| 21 | | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| 22 | | Sec. 5.01. Metro East Mass Transit District; use and | 23 | | occupation taxes.
| 24 | | (a) The Board of Trustees of any Metro East Mass Transit
|
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| 1 | | District may, by ordinance adopted with the concurrence of | 2 | | two-thirds of
the then trustees, impose throughout the District | 3 | | any or all of the taxes and
fees provided in this Section. | 4 | | Except as otherwise provided, all taxes and fees imposed under | 5 | | this Section
shall be used only for public mass transportation | 6 | | systems, and the amount used
to provide mass transit service to | 7 | | unserved areas of the District shall be in
the same proportion | 8 | | to the total proceeds as the number of persons residing in
the | 9 | | unserved areas is to the total population of the District. | 10 | | Except as
otherwise provided in this Act, taxes imposed under
| 11 | | this Section and civil penalties imposed incident thereto shall | 12 | | be
collected and enforced by the State Department of Revenue.
| 13 | | The Department shall have the power to administer and enforce | 14 | | the taxes
and to determine all rights for refunds for erroneous | 15 | | payments of the taxes.
| 16 | | (b) The Board may impose a Metro East Mass Transit District | 17 | | Retailers'
Occupation Tax upon all persons engaged in the | 18 | | business of selling tangible
personal property at retail in the | 19 | | district at a rate of 1/4 of 1%, or as
authorized under | 20 | | subsection (d-5) of this Section, of the
gross receipts from | 21 | | the sales made in the course of such business within
the | 22 | | district, except that the rate of tax imposed under this | 23 | | Section on sales of aviation fuel on or after December 1, 2019 | 24 | | shall be 0.25% in Madison County unless the Metro-East Mass | 25 | | Transit District in Madison County has an "airport-related | 26 | | purpose" and any additional amount authorized under subsection |
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| 1 | | (d-5) is expended for airport-related purposes. If there is no | 2 | | airport-related purpose to which aviation fuel tax revenue is | 3 | | dedicated, then aviation fuel is excluded from any additional | 4 | | amount authorized under subsection (d-5). The rate in St. Clair | 5 | | County shall be 0.25% unless the Metro-East Mass Transit | 6 | | District in St. Clair County has an "airport-related purpose" | 7 | | and the additional 0.50% of the 0.75% tax on aviation fuel | 8 | | imposed in that County is expended for airport-related | 9 | | purposes. If there is no airport-related purpose to which | 10 | | aviation fuel tax revenue is dedicated, then aviation fuel is | 11 | | excluded from the additional 0.50% of the 0.75% tax. | 12 | | The Board must comply with the certification requirements | 13 | | for airport-related purposes under Section 2-22 of the | 14 | | Retailers' Occupation Tax Act. For purposes of this Section, | 15 | | "airport-related purposes" has the meaning ascribed in Section | 16 | | 6z-20.2 of the State Finance Act. This exclusion for aviation | 17 | | fuel only applies for so long as the revenue use requirements | 18 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 19 | | District. | 20 | | The tax imposed under this Section and all civil
penalties | 21 | | that may be assessed as an incident thereof shall be collected
| 22 | | and enforced by the State Department of Revenue. The Department | 23 | | shall have
full power to administer and enforce this Section; | 24 | | to collect all taxes
and penalties so collected in the manner | 25 | | hereinafter provided; and to determine
all rights to credit | 26 | | memoranda arising on account of the erroneous payment
of tax or |
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| 1 | | penalty hereunder. In the administration of, and compliance | 2 | | with,
this Section, the Department and persons who are subject | 3 | | to this Section
shall have the same rights, remedies, | 4 | | privileges, immunities, powers and
duties, and be subject to | 5 | | the same conditions, restrictions, limitations,
penalties, | 6 | | exclusions, exemptions and definitions of terms and employ
the | 7 | | same modes of procedure, as are prescribed in Sections 1, 1a, | 8 | | 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all | 9 | | provisions
therein other than the State rate of tax), 2c, 3 | 10 | | (except as to the
disposition of taxes and penalties collected, | 11 | | and except that the retailer's discount is not allowed for | 12 | | taxes paid on aviation fuel that are subject to the revenue use | 13 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, | 14 | | 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | 15 | | 7, 8, 9, 10, 11, 12, 13, and 14 of
the Retailers' Occupation | 16 | | Tax Act and Section 3-7 of the Uniform Penalty
and Interest | 17 | | Act, as fully as if those provisions were set forth herein.
| 18 | | Persons subject to any tax imposed under the Section may | 19 | | reimburse
themselves for their seller's tax liability | 20 | | hereunder by separately stating
the tax as an additional | 21 | | charge, which charge may be stated in combination,
in a single | 22 | | amount, with State taxes that sellers are required to collect
| 23 | | under the Use Tax Act, in accordance with such bracket | 24 | | schedules as the
Department may prescribe.
| 25 | | Whenever the Department determines that a refund should be | 26 | | made under this
Section to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department
shall notify the State | 2 | | Comptroller, who shall cause the warrant to be drawn
for the | 3 | | amount specified, and to the person named, in the notification
| 4 | | from the Department. The refund shall be paid by the State | 5 | | Treasurer out
of the Metro East Mass Transit District tax fund | 6 | | established under
paragraph (h)
of this Section or the Local | 7 | | Government Aviation Trust Fund, as appropriate.
| 8 | | If a tax is imposed under this subsection (b), a tax shall | 9 | | also be
imposed under subsections (c) and (d) of this Section.
| 10 | | For the purpose of determining whether a tax authorized | 11 | | under this Section
is applicable, a retail sale, by a producer | 12 | | of coal or other 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 other 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 Federal Constitution as a sale in | 18 | | interstate or foreign commerce.
| 19 | | No tax shall be imposed or collected under this subsection | 20 | | on the sale of a motor vehicle in this State to a resident of | 21 | | another state if that motor vehicle will not be titled in this | 22 | | State.
| 23 | | Nothing in this Section shall be construed to authorize the | 24 | | Metro East
Mass Transit District to impose a tax upon the | 25 | | privilege of engaging in any
business which under the | 26 | | Constitution of the United States may not be made
the subject |
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| 1 | | of taxation by this State.
| 2 | | (c) If a tax has been imposed under subsection (b), a Metro | 3 | | East Mass
Transit District Service Occupation Tax shall
also be | 4 | | imposed upon all persons engaged, in the district, in the | 5 | | business
of making sales of service, who, as an incident to | 6 | | making those sales of
service, transfer tangible personal | 7 | | property within the District, either in
the form of tangible | 8 | | personal property or in the form of real estate as an
incident | 9 | | to a sale of service. The tax rate shall be 1/4%, or as | 10 | | authorized
under subsection (d-5) of this Section, of the | 11 | | selling
price of tangible personal property so transferred | 12 | | within the district, except that the rate of tax imposed in | 13 | | these Counties under this Section on sales of aviation fuel on | 14 | | or after December 1, 2019 shall be 0.25% in Madison County | 15 | | unless the Metro-East Mass Transit District in Madison County | 16 | | has an "airport-related purpose" and any additional amount | 17 | | authorized under subsection (d-5) is expended for | 18 | | airport-related purposes. If there is no airport-related | 19 | | purpose to which aviation fuel tax revenue is dedicated, then | 20 | | aviation fuel is excluded from any additional amount authorized | 21 | | under subsection (d-5). The rate in St. Clair County shall be | 22 | | 0.25% unless the Metro-East Mass Transit District in St. Clair | 23 | | County has an "airport-related purpose" and the additional | 24 | | 0.50% of the 0.75% tax on aviation fuel is expended for | 25 | | airport-related purposes. If there is no airport-related | 26 | | purpose to which aviation fuel tax revenue is dedicated, then |
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| 1 | | aviation fuel is excluded from the additional 0.50% of the | 2 | | 0.75% tax.
| 3 | | The Board must comply with the certification requirements | 4 | | for airport-related purposes under Section 2-22 of the | 5 | | Retailers' Occupation Tax Act. For purposes of this Section, | 6 | | "airport-related purposes" has the meaning ascribed in Section | 7 | | 6z-20.2 of the State Finance Act. This exclusion for aviation | 8 | | fuel only applies for so long as the revenue use requirements | 9 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 10 | | District. | 11 | | The tax imposed under this paragraph and all civil | 12 | | penalties that may be
assessed as an incident thereof shall be | 13 | | collected and enforced by the
State Department of Revenue. The | 14 | | Department shall have full power to
administer and enforce this | 15 | | paragraph; to collect all taxes and penalties
due hereunder; to | 16 | | dispose of taxes and penalties so collected in the manner
| 17 | | hereinafter provided; and to determine all rights to credit | 18 | | memoranda
arising on account of the erroneous payment of tax or | 19 | | penalty hereunder.
In the administration of, and compliance | 20 | | with this paragraph, the
Department and persons who are subject | 21 | | to this paragraph shall have the
same rights, remedies, | 22 | | privileges, immunities, powers and duties, and be
subject to | 23 | | the same conditions, restrictions, limitations, penalties,
| 24 | | exclusions, exemptions and definitions of terms and employ the | 25 | | same modes
of procedure as are prescribed in Sections 1a-1, 2 | 26 | | (except that the
reference to State in the definition of |
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| 1 | | supplier maintaining a place of
business in this State shall | 2 | | mean the Authority), 2a, 3 through
3-50 (in respect to all | 3 | | provisions therein other than the State rate of
tax), 4 (except | 4 | | that the reference to the State shall be to the Authority),
5, | 5 | | 7, 8 (except that the jurisdiction to which the tax shall be a | 6 | | debt to
the extent indicated in that Section 8 shall be the | 7 | | District), 9 (except as
to the disposition of taxes and | 8 | | penalties collected, and except that
the returned merchandise | 9 | | credit for this tax may not be taken against any
State tax, and | 10 | | except that the retailer's discount is not allowed for taxes | 11 | | paid on aviation fuel that are subject to the revenue use | 12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, | 13 | | 11, 12 (except the reference therein to Section 2b of the
| 14 | | Retailers' Occupation Tax Act), 13 (except that any reference | 15 | | to the State
shall mean the District), the first paragraph of | 16 | | Section 15, 16,
17, 18, 19 and 20 of the Service Occupation Tax | 17 | | Act and Section 3-7 of
the Uniform Penalty and Interest Act, as | 18 | | fully as if those provisions were
set forth herein.
| 19 | | Persons subject to any tax imposed under the authority | 20 | | granted in
this paragraph may reimburse themselves for their | 21 | | serviceman's tax liability
hereunder by separately stating the | 22 | | tax as an additional charge, which
charge may be stated in | 23 | | combination, in a single amount, with State tax
that servicemen | 24 | | are authorized to collect under the Service Use Tax Act, in
| 25 | | accordance with such bracket schedules as the Department may | 26 | | prescribe.
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| 1 | | Whenever the Department determines that a refund should be | 2 | | made under this
paragraph to a claimant instead of issuing a | 3 | | credit memorandum, the Department
shall notify the State | 4 | | Comptroller, who shall cause the warrant to be drawn
for the | 5 | | amount specified, and to the person named, in the notification
| 6 | | from the Department. The refund shall be paid by the State | 7 | | Treasurer out
of the Metro East Mass Transit District tax fund | 8 | | established under
paragraph (h)
of this Section or the Local | 9 | | Government Aviation Trust Fund, as appropriate.
| 10 | | Nothing in this paragraph shall be construed to authorize | 11 | | the District
to impose a tax upon the privilege of engaging in | 12 | | any business which under
the Constitution of the United States | 13 | | may not be made the subject of taxation
by the State.
| 14 | | (d) If a tax has been imposed under subsection (b), a Metro | 15 | | East Mass
Transit District Use Tax shall
also be imposed upon | 16 | | the privilege of using, in the district, any item of
tangible | 17 | | personal property that is purchased outside the district at
| 18 | | retail from a retailer, and that is titled or registered with | 19 | | an agency of
this State's government, at a rate of 1/4%, or as | 20 | | authorized under subsection
(d-5) of this Section, of the | 21 | | selling price of the
tangible personal property within the | 22 | | District, as "selling price" is
defined in the Use Tax Act. The | 23 | | tax shall be collected from persons whose
Illinois address for | 24 | | titling or registration purposes is given as being in
the | 25 | | District. The tax shall be collected by the Department of | 26 | | Revenue for
the Metro East Mass Transit District. The tax must |
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| 1 | | be paid to the State,
or an exemption determination must be | 2 | | obtained from the Department of
Revenue, before the title or | 3 | | certificate of registration for the property
may be issued. The | 4 | | tax or proof of exemption may be transmitted to the
Department | 5 | | by way of the State agency with which, or the State officer | 6 | | with
whom, the tangible personal property must be titled or | 7 | | registered if the
Department and the State agency or State | 8 | | officer determine that this
procedure will expedite the | 9 | | processing of applications for title or
registration.
| 10 | | The Department shall have full power to administer and | 11 | | enforce this
paragraph; to collect all taxes, penalties and | 12 | | interest due hereunder; to
dispose of taxes, penalties and | 13 | | interest so collected in the manner
hereinafter provided; and | 14 | | to determine all rights to credit memoranda or
refunds arising | 15 | | on account of the erroneous payment of tax, penalty or
interest | 16 | | hereunder. In the administration of, and compliance with, this
| 17 | | paragraph, the Department and persons who are subject to this | 18 | | paragraph
shall have the same rights, remedies, privileges, | 19 | | immunities, powers and
duties, and be subject to the same | 20 | | conditions, restrictions, limitations,
penalties, exclusions, | 21 | | exemptions and definitions of terms
and employ the same modes | 22 | | of procedure, as are prescribed in Sections 2
(except the | 23 | | definition of "retailer maintaining a place of business in this
| 24 | | State"), 3 through 3-80 (except provisions pertaining to the | 25 | | State rate
of tax, and except provisions concerning collection | 26 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
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| 1 | | 19 (except the portions pertaining
to claims by retailers and | 2 | | except the last paragraph concerning refunds),
20, 21 and 22 of | 3 | | the Use Tax Act and Section 3-7 of the Uniform Penalty
and | 4 | | Interest Act, that are not inconsistent with this
paragraph, as | 5 | | fully as if those provisions were set forth herein.
| 6 | | Whenever the Department determines that a refund should be | 7 | | made under this
paragraph 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 Metro East Mass Transit District tax fund | 13 | | established
under paragraph (h)
of this Section.
| 14 | | (d-5) (A) The county board of any county participating in | 15 | | the Metro
East Mass Transit District may authorize, by | 16 | | ordinance, a
referendum on the question of whether the tax | 17 | | rates for the
Metro East Mass Transit District Retailers' | 18 | | Occupation Tax, the
Metro East Mass Transit District Service | 19 | | Occupation Tax, and the
Metro East Mass Transit District Use | 20 | | Tax for
the District should be increased from 0.25% to 0.75%.
| 21 | | Upon adopting the ordinance, the county
board shall certify the | 22 | | proposition to the proper election officials who shall
submit | 23 | | the proposition to the voters of the District at the next | 24 | | election,
in accordance with the general election law.
| 25 | | The proposition shall be in substantially the following | 26 | | form:
|
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| 1 | | Shall the tax rates for the Metro East Mass Transit | 2 | | District Retailers'
Occupation Tax, the Metro East Mass | 3 | | Transit District Service Occupation Tax,
and the Metro East | 4 | | Mass Transit District Use Tax be increased from 0.25% to
| 5 | | 0.75%?
| 6 | | (B) Two thousand five hundred electors of any Metro East | 7 | | Mass Transit
District may petition the Chief Judge of the | 8 | | Circuit Court, or any judge of
that Circuit designated by the | 9 | | Chief Judge, in which that District is located
to cause to be | 10 | | submitted to a vote of the electors the question whether the | 11 | | tax
rates for the Metro East Mass Transit District Retailers' | 12 | | Occupation Tax, the
Metro East Mass Transit District Service | 13 | | Occupation Tax, and the Metro East
Mass Transit District Use | 14 | | Tax for the District should be increased from 0.25%
to 0.75%.
| 15 | | Upon submission of such petition the court shall set a date | 16 | | not less than 10
nor more than 30 days thereafter for a hearing | 17 | | on the sufficiency thereof.
Notice of the filing of such | 18 | | petition and of such date shall be given in
writing to the | 19 | | District and the County Clerk at least 7 days before the date | 20 | | of
such hearing.
| 21 | | If such petition is found sufficient, the court shall enter | 22 | | an order to
submit that proposition at the next election, in | 23 | | accordance with general
election law.
| 24 | | The form of the petition shall be in substantially the | 25 | | following form: To the
Circuit Court of the County of (name of | 26 | | county):
|
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| 1 | | We, the undersigned electors of the (name of transit | 2 | | district),
respectfully petition your honor to submit to a | 3 | | vote of the electors of (name
of transit district) the | 4 | | following proposition:
| 5 | | Shall the tax rates for the Metro East Mass Transit | 6 | | District Retailers'
Occupation Tax, the Metro East Mass | 7 | | Transit District Service Occupation Tax,
and the Metro East | 8 | | Mass Transit District Use Tax be increased from 0.25% to
| 9 | | 0.75%?
| 10 | | Name Address, with Street and Number.
| |
11 | | ...................... | ........................................ | |
12 | | ...................... | ........................................ |
|
13 | | (C) The votes shall be recorded as "YES" or "NO". If a | 14 | | majority of all
votes
cast on the proposition are for the | 15 | | increase in
the tax rates, the Metro East Mass Transit District | 16 | | shall begin imposing the
increased rates in the District, and
| 17 | | the Department of Revenue shall begin collecting the increased | 18 | | amounts, as
provided under this Section.
An ordinance imposing | 19 | | or discontinuing a tax hereunder or effecting a change
in the | 20 | | rate thereof shall be adopted and a certified copy thereof | 21 | | filed with
the Department on or before the first day of | 22 | | October, whereupon the Department
shall proceed to administer | 23 | | and enforce this Section as of the first day of
January next | 24 | | following the adoption and filing, or on or before the first | 25 | | day
of April, whereupon the Department shall proceed to | 26 | | administer and enforce this
Section as of the first day of July |
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| 1 | | next following the adoption and filing.
| 2 | | (D) If the voters have approved a referendum under this | 3 | | subsection,
before
November 1, 1994, to
increase the tax rate | 4 | | under this subsection, the Metro East Mass Transit
District | 5 | | Board of Trustees may adopt by a majority vote an ordinance at | 6 | | any
time
before January 1, 1995 that excludes from the rate | 7 | | increase tangible personal
property that is titled or | 8 | | registered with an
agency of this State's government.
The | 9 | | ordinance excluding titled or
registered tangible personal | 10 | | property from the rate increase must be filed with
the | 11 | | Department at least 15 days before its effective date.
At any | 12 | | time after adopting an ordinance excluding from the rate | 13 | | increase
tangible personal property that is titled or | 14 | | registered with an agency of this
State's government, the Metro | 15 | | East Mass Transit District Board of Trustees may
adopt an | 16 | | ordinance applying the rate increase to that tangible personal
| 17 | | property. The ordinance shall be adopted, and a certified copy | 18 | | of that
ordinance shall be filed with the Department, on or | 19 | | before October 1, whereupon
the Department shall proceed to | 20 | | administer and enforce the rate increase
against tangible | 21 | | personal property titled or registered with an agency of this
| 22 | | State's government as of the following January
1. After | 23 | | December 31, 1995, any reimposed rate increase in effect under | 24 | | this
subsection shall no longer apply to tangible personal | 25 | | property titled or
registered with an agency of this State's | 26 | | government. Beginning January 1,
1996, the Board of Trustees of |
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| 1 | | any Metro East Mass Transit
District may never reimpose a | 2 | | previously excluded tax rate increase on tangible
personal | 3 | | property titled or registered with an agency of this State's
| 4 | | government.
After July 1, 2004, if the voters have approved a | 5 | | referendum under this
subsection to increase the tax rate under | 6 | | this subsection, the Metro East Mass
Transit District Board of | 7 | | Trustees may adopt by a majority vote an ordinance
that | 8 | | excludes from the rate increase tangible personal property that | 9 | | is titled
or registered with an agency of this State's | 10 | | government. The ordinance excluding titled or registered | 11 | | tangible personal property from the rate increase shall be
| 12 | | adopted, and a certified copy of that ordinance shall be filed | 13 | | with the
Department on or before October 1, whereupon the | 14 | | Department shall administer and enforce this exclusion from the | 15 | | rate increase as of the
following January 1, or on or before | 16 | | April 1, whereupon the Department shall
administer and enforce | 17 | | this exclusion from the rate increase as of the
following July | 18 | | 1. The Board of Trustees of any Metro East Mass Transit | 19 | | District
may never
reimpose a previously excluded tax rate | 20 | | increase on tangible personal property
titled or registered | 21 | | with an agency of this State's government.
| 22 | | (d-6) If the Board of Trustees of any Metro East Mass | 23 | | Transit District has
imposed a rate increase under subsection | 24 | | (d-5) and filed an
ordinance with the Department of Revenue | 25 | | excluding titled property from the
higher rate, then that Board | 26 | | may, by ordinance adopted with
the concurrence of two-thirds of |
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| 1 | | the then trustees, impose throughout the
District a fee. The | 2 | | fee on the excluded property shall not exceed $20 per
retail | 3 | | transaction or an
amount
equal to the amount of tax excluded, | 4 | | whichever is less, on
tangible personal property that is titled | 5 | | or registered with an agency of this
State's government. | 6 | | Beginning July 1, 2004, the fee shall apply only to
titled | 7 | | property that is subject to either the Metro East Mass Transit | 8 | | District
Retailers' Occupation Tax or the Metro East Mass | 9 | | Transit District Service
Occupation Tax. No fee shall be | 10 | | imposed or collected under this subsection on the sale of a | 11 | | motor vehicle in this State to a resident of another state if | 12 | | that motor vehicle will not be titled in this State.
| 13 | | (d-7) Until June 30, 2004, if a fee has been imposed under | 14 | | subsection
(d-6), a fee shall also
be imposed upon the | 15 | | privilege of using, in the district, any item of tangible
| 16 | | personal property that is titled or registered with any agency | 17 | | of this State's
government, in an amount equal to the amount of | 18 | | the fee imposed under
subsection (d-6).
| 19 | | (d-7.1) Beginning July 1, 2004, any fee imposed by the | 20 | | Board of Trustees
of any Metro East Mass Transit District under | 21 | | subsection (d-6) and all civil
penalties that may be assessed | 22 | | as an incident of the fees shall be collected
and enforced by | 23 | | the State Department of Revenue. Reference to "taxes" in this
| 24 | | Section shall be construed to apply to the administration, | 25 | | payment, and
remittance of all fees under this Section. For | 26 | | purposes of any fee imposed
under subsection (d-6), 4% of the |
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| 1 | | fee, penalty, and interest received by the
Department in the | 2 | | first 12 months that the fee is collected and enforced by
the | 3 | | Department and 2% of the fee, penalty, and interest following | 4 | | the first
12 months (except the amount collected on aviation | 5 | | fuel sold on or after December 1, 2019) shall be deposited into | 6 | | the Tax Compliance and Administration
Fund and shall be used by | 7 | | the Department, subject to appropriation, to cover
the costs of | 8 | | the Department. No retailers' discount shall apply to any fee
| 9 | | imposed under subsection (d-6).
| 10 | | (d-8) No item of titled property shall be subject to both
| 11 | | the higher rate approved by referendum, as authorized under | 12 | | subsection (d-5),
and any fee imposed under subsection (d-6) or | 13 | | (d-7).
| 14 | | (d-9) (Blank).
| 15 | | (d-10) (Blank).
| 16 | | (e) A certificate of registration issued by the State | 17 | | Department of
Revenue to a retailer under the Retailers' | 18 | | Occupation Tax Act or under the
Service Occupation Tax Act | 19 | | shall permit the registrant to engage in a
business that is | 20 | | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | 21 | | this Section and no additional registration shall be required | 22 | | under
the tax. A certificate issued under the Use Tax Act or | 23 | | the Service Use Tax
Act shall be applicable with regard to any | 24 | | tax imposed under paragraph (c)
of this Section.
| 25 | | (f) (Blank).
| 26 | | (g) Any ordinance imposing or discontinuing any tax under |
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| 1 | | this
Section shall be adopted and a certified copy thereof | 2 | | filed with the
Department on or before June 1, whereupon the | 3 | | Department of Revenue shall
proceed to administer and enforce | 4 | | this Section on behalf of the Metro East
Mass Transit District | 5 | | as of September 1 next following such
adoption and filing. | 6 | | Beginning January 1, 1992, an ordinance or resolution
imposing | 7 | | or discontinuing the tax hereunder shall be adopted and a
| 8 | | certified copy thereof filed with the Department on or before | 9 | | the first day
of July, whereupon the Department shall proceed | 10 | | to administer and enforce
this Section as of the first day of | 11 | | October next following such adoption
and filing. Beginning | 12 | | January 1, 1993, except as provided in subsection
(d-5) of this | 13 | | Section, an ordinance or resolution imposing
or discontinuing | 14 | | the tax hereunder shall be adopted and a certified copy
thereof | 15 | | filed with the Department on or before the first day of | 16 | | October,
whereupon the Department shall proceed to administer | 17 | | and enforce this
Section as of the first day of January next | 18 | | following such adoption and
filing,
or, beginning January 1, | 19 | | 2004, on or before the first day of April, whereupon
the | 20 | | Department shall proceed to administer and enforce this Section | 21 | | as of the
first day of July next following the adoption and | 22 | | filing.
| 23 | | (h) Except as provided in subsection (d-7.1), the State | 24 | | Department of
Revenue shall, upon collecting any taxes as
| 25 | | provided in this Section, pay the taxes over to the State | 26 | | Treasurer as
trustee for the District. The taxes shall be held |
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| 1 | | in a trust fund outside
the State Treasury. If an | 2 | | airport-related purpose has been certified, taxes and | 3 | | penalties collected in St. Clair County on aviation fuel sold | 4 | | on or after December 1, 2019 from the 0.50% of the 0.75% rate | 5 | | shall be immediately paid over by the Department to the State | 6 | | Treasurer, ex officio, as trustee, for deposit into the Local | 7 | | Government Aviation Trust Fund. The Department shall only pay | 8 | | moneys into the Local Government Aviation Trust Fund under this | 9 | | Act for so long as the revenue use requirements of 49 U.S.C. | 10 | | 47107(b) and 49 U.S.C. 47133 are binding on the District. | 11 | | As soon as possible after the first day of each month, | 12 | | beginning January 1, 2011, upon certification of the Department | 13 | | of Revenue, the Comptroller shall order transferred, and the | 14 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 15 | | local sales tax increment, as defined in the Innovation | 16 | | Development and Economy Act, collected under this Section | 17 | | during the second preceding calendar month for sales within a | 18 | | STAR bond district. The Department shall make this | 19 | | certification only if the local mass transit district imposes a | 20 | | tax on real property as provided in the definition of "local | 21 | | sales taxes" under the Innovation Development and Economy Act. | 22 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 23 | | on or before the 25th day of each calendar month, the
State | 24 | | Department of Revenue shall prepare and certify to the | 25 | | Comptroller of
the State of Illinois the amount to be paid to | 26 | | the District, which shall be
the amount (not including credit |
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| 1 | | memoranda and not including taxes and penalties collected on | 2 | | aviation fuel sold on or after December 1, 2019 that are | 3 | | deposited into the Local Government Aviation Trust Fund) | 4 | | collected under this Section during the second preceding | 5 | | calendar month by the Department plus an amount the Department | 6 | | determines is necessary to offset any amounts that were | 7 | | erroneously paid to a different taxing body, and not including | 8 | | any amount equal to the amount of refunds made during the | 9 | | second preceding calendar month by the Department on behalf of | 10 | | the District, and not including any amount that the Department | 11 | | determines is necessary to offset any amounts that were payable | 12 | | to a different taxing body but were erroneously paid to the | 13 | | District, and less any amounts that are transferred to the STAR | 14 | | Bonds Revenue Fund, less 1.5% of the remainder, which the | 15 | | Department shall transfer into the Tax Compliance and | 16 | | Administration Fund. The Department, at the time of each | 17 | | monthly disbursement to the District, shall prepare and certify | 18 | | to the State Comptroller the amount to be transferred into the | 19 | | Tax Compliance and Administration Fund under this subsection. | 20 | | Within 10 days after receipt by
the Comptroller of the | 21 | | certification of the amount to be paid to the
District and the | 22 | | Tax Compliance and Administration Fund, the Comptroller shall | 23 | | cause an order to be drawn for payment
for the amount in | 24 | | accordance with the direction in the certification.
| 25 | | (i) Notwithstanding any other provision of law, no tax may | 26 | | be imposed under this Section on the sale or use of cannabis, |
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| 1 | | as defined in Section 1-10 of the Cannabis Regulation and Tax | 2 | | Act. | 3 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | 4 | | 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
| 5 | | Section 30. The Regional Transportation Authority Act is | 6 | | amended by changing Section 4.03 as follows:
| 7 | | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| 8 | | Sec. 4.03. Taxes.
| 9 | | (a) In order to carry out any of the powers or
purposes of | 10 | | the Authority, the Board may by ordinance adopted with the
| 11 | | concurrence of 12
of the then Directors, impose throughout the
| 12 | | metropolitan region any or all of the taxes provided in this | 13 | | Section.
Except as otherwise provided in this Act, taxes | 14 | | imposed under this
Section and civil penalties imposed incident | 15 | | thereto shall be collected
and enforced by the State Department | 16 | | of Revenue. The Department shall
have the power to administer | 17 | | and enforce the taxes and to determine all
rights for refunds | 18 | | for erroneous payments of the taxes. Nothing in Public Act | 19 | | 95-708 is intended to invalidate any taxes currently imposed by | 20 | | the Authority. The increased vote requirements to impose a tax | 21 | | shall only apply to actions taken after January 1, 2008 (the | 22 | | effective date of Public Act 95-708).
| 23 | | (b) The Board may impose a public transportation tax upon | 24 | | all
persons engaged in the metropolitan region in the business |
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| 1 | | of selling at
retail motor fuel for operation of motor vehicles | 2 | | upon public highways. The
tax shall be at a rate not to exceed | 3 | | 5% of the gross receipts from the sales
of motor fuel in the | 4 | | course of the business. As used in this Act, the term
"motor | 5 | | fuel" shall have the same meaning as in the Motor Fuel Tax Law. | 6 | | The Board may provide for details of the tax. The provisions of
| 7 | | any tax shall conform, as closely as may be practicable, to the | 8 | | provisions
of the Municipal Retailers Occupation Tax Act, | 9 | | including without limitation,
conformity to penalties with | 10 | | respect to the tax imposed and as to the powers of
the State | 11 | | Department of Revenue to promulgate and enforce rules and | 12 | | regulations
relating to the administration and enforcement of | 13 | | the provisions of the tax
imposed, except that reference in the | 14 | | Act to any municipality shall refer to
the Authority and the | 15 | | tax shall be imposed only with regard to receipts from
sales of | 16 | | motor fuel in the metropolitan region, at rates as limited by | 17 | | this
Section.
| 18 | | (c) In connection with the tax imposed under paragraph (b) | 19 | | of
this Section, the Board may impose a tax upon the privilege | 20 | | of using in
the metropolitan region motor fuel for the | 21 | | operation of a motor vehicle
upon public highways, the tax to | 22 | | be at a rate not in excess of the rate
of tax imposed under | 23 | | paragraph (b) of this Section. The Board may
provide for | 24 | | details of the tax.
| 25 | | (d) The Board may impose a motor vehicle parking tax upon | 26 | | the
privilege of parking motor vehicles at off-street parking |
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| 1 | | facilities in
the metropolitan region at which a fee is | 2 | | charged, and may provide for
reasonable classifications in and | 3 | | exemptions to the tax, for
administration and enforcement | 4 | | thereof and for civil penalties and
refunds thereunder and may | 5 | | provide criminal penalties thereunder, the
maximum penalties | 6 | | not to exceed the maximum criminal penalties provided
in the | 7 | | Retailers' Occupation Tax Act. The
Authority may collect and | 8 | | enforce the tax itself or by contract with
any unit of local | 9 | | government. The State Department of Revenue shall have
no | 10 | | responsibility for the collection and enforcement unless the
| 11 | | Department agrees with the Authority to undertake the | 12 | | collection and
enforcement. As used in this paragraph, the term | 13 | | "parking facility"
means a parking area or structure having | 14 | | parking spaces for more than 2
vehicles at which motor vehicles | 15 | | are permitted to park in return for an
hourly, daily, or other | 16 | | periodic fee, whether publicly or privately
owned, but does not | 17 | | include parking spaces on a public street, the use
of which is | 18 | | regulated by parking meters.
| 19 | | (e) The Board may impose a Regional Transportation | 20 | | Authority
Retailers' Occupation Tax upon all persons engaged in | 21 | | the business of
selling tangible personal property at retail in | 22 | | the metropolitan region.
In Cook County, the tax rate shall be | 23 | | 1.25%
of the gross receipts from sales
of tangible personal | 24 | | property taxed at the 1% rate under the Retailers' Occupation | 25 | | Tax Act, and 1%
of the
gross receipts from other taxable sales | 26 | | made in the course of that business.
In DuPage, Kane, Lake, |
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| 1 | | McHenry, and Will counties, the tax rate shall be 0.75%
of the | 2 | | gross receipts from all taxable sales made in the course of | 3 | | that
business. The rate of tax imposed in DuPage, Kane, Lake, | 4 | | McHenry, and Will counties under this Section on sales of | 5 | | aviation fuel on or after December 1, 2019 shall, however, be | 6 | | 0.25% unless the Regional Transportation Authority in DuPage, | 7 | | Kane, Lake, McHenry, and Will counties has an "airport-related | 8 | | purpose" and the additional 0.50% of the 0.75% tax on aviation | 9 | | fuel is expended for airport-related purposes. If there is no | 10 | | airport-related purpose to which aviation fuel tax revenue is | 11 | | dedicated, then aviation fuel is excluded from the additional | 12 | | 0.50% of the 0.75% tax. The tax
imposed under this Section and | 13 | | all civil penalties that may be
assessed as an incident thereof | 14 | | shall be collected and enforced by the
State Department of | 15 | | Revenue. The Department shall have full power to
administer and | 16 | | enforce this Section; to collect all taxes and penalties
so | 17 | | collected in the manner hereinafter provided; and to determine | 18 | | all
rights to credit memoranda arising on account of the | 19 | | erroneous payment
of tax or penalty hereunder. In the | 20 | | administration of, and compliance
with this Section, the | 21 | | Department and persons who are subject to this
Section shall | 22 | | have the same rights, remedies, privileges, immunities,
| 23 | | powers, and duties, and be subject to the same conditions, | 24 | | restrictions,
limitations, penalties, exclusions, exemptions, | 25 | | and definitions of terms,
and employ the same modes of | 26 | | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, |
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| 1 | | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions | 2 | | therein other than the State rate of tax), 2c, 3 (except as to
| 3 | | the disposition of taxes and penalties collected, and except | 4 | | that the retailer's discount is not allowed for taxes paid on | 5 | | aviation fuel that are subject to the revenue use requirements | 6 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, | 7 | | 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, | 8 | | 10, 11, 12, and
13 of the Retailers' Occupation Tax Act and | 9 | | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | 10 | | as if those
provisions were set forth herein.
| 11 | | The Board and DuPage, Kane, Lake, McHenry, and Will | 12 | | counties must comply with the certification requirements for | 13 | | airport-related purposes under Section 2-22 of the Retailers' | 14 | | Occupation Tax Act. For purposes of this Section, | 15 | | "airport-related purposes" has the meaning ascribed in Section | 16 | | 6z-20.2 of the State Finance Act. This exclusion for aviation | 17 | | fuel only applies for so long as the revenue use requirements | 18 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 19 | | Authority. | 20 | | Persons subject to any tax imposed under the authority | 21 | | granted
in this Section may reimburse themselves for their | 22 | | seller's tax
liability hereunder by separately stating the tax | 23 | | as an additional
charge, which charge may be stated in | 24 | | combination in a single amount
with State taxes that sellers | 25 | | are required to collect under the Use
Tax Act, under any | 26 | | bracket schedules the
Department may prescribe.
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| 1 | | Whenever the Department determines that a refund should be | 2 | | made under
this Section to a claimant instead of issuing a | 3 | | credit memorandum, the
Department shall notify the State | 4 | | Comptroller, who shall cause the
warrant to be drawn for the | 5 | | amount specified, and to the person named,
in the notification | 6 | | from the Department. The refund shall be paid by
the State | 7 | | Treasurer out of the Regional Transportation Authority tax
fund | 8 | | established under paragraph (n) of this Section or the Local | 9 | | Government Aviation Trust Fund, as appropriate.
| 10 | | If a tax is imposed under this subsection (e), a tax shall | 11 | | also
be imposed under subsections (f) and (g) of this Section.
| 12 | | For the purpose of determining whether a tax authorized | 13 | | under this
Section is applicable, a retail sale by a producer | 14 | | of coal or other
mineral mined in Illinois, is a sale at retail | 15 | | at the place where the
coal or other mineral mined in Illinois | 16 | | is extracted from the earth.
This paragraph does not apply to | 17 | | coal or other mineral when it is
delivered or shipped by the | 18 | | seller to the purchaser at a point outside
Illinois so that the | 19 | | sale is exempt under the Federal Constitution as a
sale in | 20 | | interstate or foreign commerce.
| 21 | | No tax shall be imposed or collected under this subsection | 22 | | on the sale of a motor vehicle in this State to a resident of | 23 | | another state if that motor vehicle will not be titled in this | 24 | | State.
| 25 | | Nothing in this Section shall be construed to authorize the | 26 | | Regional
Transportation Authority to impose a tax upon the |
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| 1 | | privilege of engaging
in any business that under the | 2 | | Constitution of the United States may
not be made the subject | 3 | | of taxation by this State.
| 4 | | (f) If a tax has been imposed under paragraph (e), a
| 5 | | Regional Transportation Authority Service Occupation
Tax shall
| 6 | | also be imposed upon all persons engaged, in the metropolitan | 7 | | region in
the business of making sales of service, who as an | 8 | | incident to making the sales
of service, transfer tangible | 9 | | personal property within the metropolitan region,
either in the | 10 | | form of tangible personal property or in the form of real | 11 | | estate
as an incident to a sale of service. In Cook County, the | 12 | | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | 13 | | food prepared for
immediate consumption and transferred | 14 | | incident to a sale of service subject
to the service occupation | 15 | | tax by an entity licensed under the Hospital
Licensing Act, the | 16 | | Nursing Home Care Act, the Specialized Mental Health | 17 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | 18 | | the MC/DD Act that is located in the metropolitan
region; (2) | 19 | | 1.25%
of the selling price of tangible personal property taxed | 20 | | at the 1% rate under the Service Occupation Tax Act; and (3) 1%
| 21 | | of the selling price from other taxable sales of
tangible | 22 | | personal property transferred. In DuPage, Kane, Lake,
McHenry, | 23 | | and Will counties, the rate shall be 0.75%
of the selling price
| 24 | | of all tangible personal property transferred. The rate of tax | 25 | | imposed in DuPage, Kane, Lake, McHenry, and Will counties under | 26 | | this Section on sales of aviation fuel on or after December 1, |
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| 1 | | 2019 shall, however, be 0.25% unless the Regional | 2 | | Transportation Authority in DuPage, Kane, Lake, McHenry, and | 3 | | Will counties has an "airport-related purpose" and the | 4 | | additional 0.50% of the 0.75% tax on aviation fuel is expended | 5 | | for airport-related purposes. If there is no airport-related | 6 | | purpose to which aviation fuel tax revenue is dedicated, then | 7 | | aviation fuel is excluded from the additional 0.5% of the 0.75% | 8 | | tax.
| 9 | | The Board and DuPage, Kane, Lake, McHenry, and Will | 10 | | counties must comply with the certification requirements for | 11 | | airport-related purposes under Section 2-22 of the Retailers' | 12 | | Occupation Tax Act. For purposes of this Section, | 13 | | "airport-related purposes" has the meaning ascribed in Section | 14 | | 6z-20.2 of the State Finance Act. This exclusion for aviation | 15 | | fuel only applies for so long as the revenue use requirements | 16 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 17 | | Authority. | 18 | | The tax imposed under this paragraph and all civil
| 19 | | penalties that may be assessed as an incident thereof shall be | 20 | | collected
and enforced by the State Department of Revenue. The | 21 | | Department shall
have full power to administer and enforce this | 22 | | paragraph; to collect all
taxes and penalties due hereunder; to | 23 | | dispose of taxes and penalties
collected in the manner | 24 | | hereinafter provided; and to determine all
rights to credit | 25 | | memoranda arising on account of the erroneous payment
of tax or | 26 | | penalty hereunder. In the administration of and compliance
with |
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| 1 | | this paragraph, the Department and persons who are subject to | 2 | | this
paragraph shall have the same rights, remedies, | 3 | | privileges, immunities,
powers, and duties, and be subject to | 4 | | the same conditions, restrictions,
limitations, penalties, | 5 | | exclusions, exemptions, and definitions of terms,
and employ | 6 | | the same modes of procedure, as are prescribed in Sections | 7 | | 1a-1, 2,
2a, 3 through 3-50 (in respect to all provisions | 8 | | therein other than the
State rate of tax), 4 (except that the | 9 | | reference to the State shall be to
the Authority), 5, 7, 8 | 10 | | (except that the jurisdiction to which the tax
shall be a debt | 11 | | to the extent indicated in that Section 8 shall be the
| 12 | | Authority), 9 (except as to the disposition of taxes and | 13 | | penalties
collected, and except that the returned merchandise | 14 | | credit for this tax may
not be taken against any State tax, and | 15 | | except that the retailer's discount is not allowed for taxes | 16 | | paid on aviation fuel that are subject to the revenue use | 17 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, | 18 | | 11, 12 (except the reference
therein to Section 2b of the | 19 | | Retailers' Occupation Tax Act), 13 (except
that any reference | 20 | | to the State shall mean the Authority), the first
paragraph of | 21 | | Section 15, 16, 17, 18, 19, and 20 of the Service
Occupation | 22 | | Tax Act and Section 3-7 of the Uniform Penalty and Interest
| 23 | | Act, as fully as if those provisions were set forth herein.
| 24 | | Persons subject to any tax imposed under the authority | 25 | | granted
in this paragraph may reimburse themselves for their | 26 | | serviceman's tax
liability hereunder by separately stating the |
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| 1 | | tax as an additional
charge, that charge may be stated in | 2 | | combination in a single amount
with State tax that servicemen | 3 | | are authorized to collect under the
Service Use Tax Act, under | 4 | | any bracket schedules the
Department may prescribe.
| 5 | | Whenever the Department determines that a refund should be | 6 | | made under
this paragraph to a claimant instead of issuing a | 7 | | credit memorandum, the
Department shall notify the State | 8 | | Comptroller, who shall cause the
warrant to be drawn for the | 9 | | amount specified, and to the person named
in the notification | 10 | | from the Department. The refund shall be paid by
the State | 11 | | Treasurer out of the Regional Transportation Authority tax
fund | 12 | | established under paragraph (n) of this Section or the Local | 13 | | Government Aviation Trust Fund, as appropriate.
| 14 | | Nothing in this paragraph shall be construed to authorize | 15 | | the
Authority to impose a tax upon the privilege of engaging in | 16 | | any business
that under the Constitution of the United States | 17 | | may not be made the
subject of taxation by the State.
| 18 | | (g) If a tax has been imposed under paragraph (e), a tax | 19 | | shall
also be imposed upon the privilege of using in the | 20 | | metropolitan region,
any item of tangible personal property | 21 | | that is purchased outside the
metropolitan region at retail | 22 | | from a retailer, and that is titled or
registered with an | 23 | | agency of this State's government. In Cook County, the
tax rate | 24 | | shall be 1%
of the selling price of the tangible personal | 25 | | property,
as "selling price" is defined in the Use Tax Act. In | 26 | | DuPage, Kane, Lake,
McHenry, and Will counties, the tax rate |
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| 1 | | shall be 0.75%
of the selling price of
the tangible personal | 2 | | property, as "selling price" is defined in the
Use Tax Act. The | 3 | | tax shall be collected from persons whose Illinois
address for | 4 | | titling or registration purposes is given as being in the
| 5 | | metropolitan region. The tax shall be collected by the | 6 | | Department of
Revenue for the Regional Transportation | 7 | | Authority. The tax must be paid
to the State, or an exemption | 8 | | determination must be obtained from the
Department of Revenue, | 9 | | before the title or certificate of registration for
the | 10 | | property may be issued. The tax or proof of exemption may be
| 11 | | transmitted to the Department by way of the State agency with | 12 | | which, or the
State officer with whom, the tangible personal | 13 | | property must be titled or
registered if the Department and the | 14 | | State agency or State officer
determine that this procedure | 15 | | will expedite the processing of applications
for title or | 16 | | registration.
| 17 | | The Department shall have full power to administer and | 18 | | enforce this
paragraph; to collect all taxes, penalties, and | 19 | | interest due hereunder;
to dispose of taxes, penalties, and | 20 | | interest collected in the manner
hereinafter provided; and to | 21 | | determine all rights to credit memoranda or
refunds arising on | 22 | | account of the erroneous payment of tax, penalty, or
interest | 23 | | hereunder. In the administration of and compliance with this
| 24 | | paragraph, the Department and persons who are subject to this | 25 | | paragraph
shall have the same rights, remedies, privileges, | 26 | | immunities, powers, and
duties, and be subject to the same |
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| 1 | | conditions, restrictions,
limitations, penalties, exclusions, | 2 | | exemptions, and definitions of terms
and employ the same modes | 3 | | of procedure, as are prescribed in Sections 2
(except the | 4 | | definition of "retailer maintaining a place of business in this
| 5 | | State"), 3 through 3-80 (except provisions pertaining to the | 6 | | State rate
of tax, and except provisions concerning collection | 7 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | 8 | | 19 (except the portions pertaining
to claims by retailers and | 9 | | except the last paragraph concerning refunds),
20, 21, and 22 | 10 | | of the Use Tax Act, and are not inconsistent with this
| 11 | | paragraph, as fully as if those provisions were set forth | 12 | | herein.
| 13 | | Whenever the Department determines that a refund should be | 14 | | made under
this paragraph to a claimant instead of issuing a | 15 | | credit memorandum, the
Department shall notify the State | 16 | | Comptroller, who shall cause the order
to be drawn for the | 17 | | amount specified, and to the person named in the
notification | 18 | | from the Department. The refund shall be paid by the State
| 19 | | Treasurer out of the Regional Transportation Authority tax fund
| 20 | | established under paragraph (n) of this Section.
| 21 | | (h) The Authority may impose a replacement vehicle tax of | 22 | | $50 on any
passenger car as defined in Section 1-157 of the | 23 | | Illinois Vehicle Code
purchased within the metropolitan region | 24 | | by or on behalf of an
insurance company to replace a passenger | 25 | | car of
an insured person in settlement of a total loss claim. | 26 | | The tax imposed
may not become effective before the first day |
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| 1 | | of the month following the
passage of the ordinance imposing | 2 | | the tax and receipt of a certified copy
of the ordinance by the | 3 | | Department of Revenue. The Department of Revenue
shall collect | 4 | | the tax for the Authority in accordance with Sections 3-2002
| 5 | | and 3-2003 of the Illinois Vehicle Code.
| 6 | | The Department shall immediately pay over to the State | 7 | | Treasurer,
ex officio, as trustee, all taxes collected | 8 | | hereunder. | 9 | | As soon as possible after the first day of each month, | 10 | | beginning January 1, 2011, upon certification of the Department | 11 | | of Revenue, the Comptroller shall order transferred, and the | 12 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 13 | | local sales tax increment, as defined in the Innovation | 14 | | Development and Economy Act, collected under this Section | 15 | | during the second preceding calendar month for sales within a | 16 | | STAR bond district. | 17 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 18 | | on
or before the 25th day of each calendar month, the | 19 | | Department shall
prepare and certify to the Comptroller the | 20 | | disbursement of stated sums
of money to the Authority. The | 21 | | amount to be paid to the Authority shall be
the amount | 22 | | collected hereunder during the second preceding calendar month
| 23 | | by the Department, less any amount determined by the Department | 24 | | to be
necessary for the payment of refunds, and less any | 25 | | amounts that are transferred to the STAR Bonds Revenue Fund. | 26 | | Within 10 days after receipt by the
Comptroller of the |
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| 1 | | disbursement certification to the Authority provided
for in | 2 | | this Section to be given to the Comptroller by the Department, | 3 | | the
Comptroller shall cause the orders to be drawn for that | 4 | | amount in
accordance with the directions contained in the | 5 | | certification.
| 6 | | (i) The Board may not impose any other taxes except as it | 7 | | may from
time to time be authorized by law to impose.
| 8 | | (j) A certificate of registration issued by the State | 9 | | Department of
Revenue to a retailer under the Retailers' | 10 | | Occupation Tax Act or under the
Service Occupation Tax Act | 11 | | shall permit the registrant to engage in a
business that is | 12 | | taxed under the tax imposed under paragraphs
(b), (e), (f) or | 13 | | (g) of this Section and no additional registration
shall be | 14 | | required under the tax. A certificate issued under the
Use Tax | 15 | | Act or the Service Use Tax Act shall be applicable with regard | 16 | | to
any tax imposed under paragraph (c) of this Section.
| 17 | | (k) The provisions of any tax imposed under paragraph (c) | 18 | | of
this Section shall conform as closely as may be practicable | 19 | | to the
provisions of the Use Tax Act, including
without | 20 | | limitation conformity as to penalties with respect to the tax
| 21 | | imposed and as to the powers of the State Department of Revenue | 22 | | to
promulgate and enforce rules and regulations relating to the
| 23 | | administration and enforcement of the provisions of the tax | 24 | | imposed.
The taxes shall be imposed only on use within the | 25 | | metropolitan region
and at rates as provided in the paragraph.
| 26 | | (l) The Board in imposing any tax as provided in paragraphs |
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| 1 | | (b)
and (c) of this Section, shall, after seeking the advice of | 2 | | the State
Department of Revenue, provide means for retailers, | 3 | | users or purchasers
of motor fuel for purposes other than those | 4 | | with regard to which the
taxes may be imposed as provided in | 5 | | those paragraphs to receive refunds
of taxes improperly paid, | 6 | | which provisions may be at variance with the
refund provisions | 7 | | as applicable under the Municipal Retailers
Occupation Tax Act. | 8 | | The State Department of Revenue may provide for
certificates of | 9 | | registration for users or purchasers of motor fuel for purposes
| 10 | | other than those with regard to which taxes may be imposed as | 11 | | provided in
paragraphs (b) and (c) of this Section to | 12 | | facilitate the reporting and
nontaxability of the exempt sales | 13 | | or uses.
| 14 | | (m) Any ordinance imposing or discontinuing any tax under | 15 | | this Section shall
be adopted and a certified copy thereof | 16 | | filed with the Department on or before
June 1, whereupon the | 17 | | Department of Revenue shall proceed to administer and
enforce | 18 | | this Section on behalf of the Regional Transportation Authority | 19 | | as of
September 1 next following such adoption and filing.
| 20 | | Beginning January 1, 1992, an ordinance or resolution imposing | 21 | | or
discontinuing the tax hereunder shall be adopted and a | 22 | | certified copy
thereof filed with the Department on or before | 23 | | the first day of July,
whereupon the Department shall proceed | 24 | | to administer and enforce this
Section as of the first day of | 25 | | October next following such adoption and
filing. Beginning | 26 | | January 1, 1993, an ordinance or resolution imposing, |
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| 1 | | increasing, decreasing, or
discontinuing the tax hereunder | 2 | | shall be adopted and a certified copy
thereof filed with the | 3 | | Department,
whereupon the Department shall proceed to | 4 | | administer and enforce this
Section as of the first day of the | 5 | | first month to occur not less than 60 days
following such | 6 | | adoption and filing. Any ordinance or resolution of the | 7 | | Authority imposing a tax under this Section and in effect on | 8 | | August 1, 2007 shall remain in full force and effect and shall | 9 | | be administered by the Department of Revenue under the terms | 10 | | and conditions and rates of tax established by such ordinance | 11 | | or resolution until the Department begins administering and | 12 | | enforcing an increased tax under this Section as authorized by | 13 | | Public Act 95-708. The tax rates authorized by Public Act | 14 | | 95-708 are effective only if imposed by ordinance of the | 15 | | Authority.
| 16 | | (n) Except as otherwise provided in this subsection (n), | 17 | | the State Department of Revenue shall, upon collecting any | 18 | | taxes
as provided in this Section, pay the taxes over to the | 19 | | State Treasurer
as trustee for the Authority. The taxes shall | 20 | | be held in a trust fund
outside the State Treasury. If an | 21 | | airport-related purpose has been certified, taxes and | 22 | | penalties collected in DuPage, Kane, Lake, McHenry and Will | 23 | | counties on aviation fuel sold on or after December 1, 2019 | 24 | | from the 0.50% of the 0.75% rate shall be immediately paid over | 25 | | by the Department to the State Treasurer, ex officio, as | 26 | | trustee, for deposit into the Local Government Aviation Trust |
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| 1 | | Fund. The Department shall only pay moneys into the Local | 2 | | Government Aviation Trust Fund under this Act for so long as | 3 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 4 | | U.S.C. 47133 are binding on the Authority. On or before the | 5 | | 25th day of each calendar
month, the State Department of | 6 | | Revenue shall prepare and certify to the
Comptroller of the | 7 | | State of Illinois and
to the Authority (i) the
amount of taxes | 8 | | collected in each county other than Cook County in the
| 9 | | metropolitan region, (not including, if an airport-related | 10 | | purpose has been certified, the taxes and penalties collected | 11 | | from the 0.50% of the 0.75% rate on aviation fuel sold on or | 12 | | after December 1, 2019 that are deposited into the Local | 13 | | Government Aviation Trust Fund) (ii)
the amount of taxes | 14 | | collected within the City
of Chicago,
and (iii) the amount | 15 | | collected in that portion
of Cook County outside of Chicago, | 16 | | each amount less the amount necessary for the payment
of | 17 | | refunds to taxpayers located in those areas described in items | 18 | | (i), (ii), and (iii), and less 1.5% of the remainder, which | 19 | | shall be transferred from the trust fund into the Tax | 20 | | Compliance and Administration Fund. The Department, at the time | 21 | | of each monthly disbursement to the Authority, shall prepare | 22 | | and certify to the State Comptroller the amount to be | 23 | | transferred into the Tax Compliance and Administration Fund | 24 | | under this subsection.
Within 10 days after receipt by the | 25 | | Comptroller of the certification of
the amounts, the | 26 | | Comptroller shall cause an
order to be drawn for the transfer |
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| 1 | | of the amount certified into the Tax Compliance and | 2 | | Administration Fund and the payment of two-thirds of the | 3 | | amounts certified in item (i) of this subsection to the | 4 | | Authority and one-third of the amounts certified in item (i) of | 5 | | this subsection to the respective counties other than Cook | 6 | | County and the amount certified in items (ii) and (iii) of this | 7 | | subsection to the Authority.
| 8 | | In addition to the disbursement required by the preceding | 9 | | paragraph, an
allocation shall be made in July 1991 and each | 10 | | year thereafter to the
Regional Transportation Authority. The | 11 | | allocation shall be made in an
amount equal to the average | 12 | | monthly distribution during the preceding
calendar year | 13 | | (excluding the 2 months of lowest receipts) and the
allocation | 14 | | shall include the amount of average monthly distribution from
| 15 | | the Regional Transportation Authority Occupation and Use Tax | 16 | | Replacement
Fund. The distribution made in July 1992 and each | 17 | | year thereafter under
this paragraph and the preceding | 18 | | paragraph shall be reduced by the amount
allocated and | 19 | | disbursed under this paragraph in the preceding calendar
year. | 20 | | The Department of Revenue shall prepare and certify to the
| 21 | | Comptroller for disbursement the allocations made in | 22 | | accordance with this
paragraph.
| 23 | | (o) Failure to adopt a budget ordinance or otherwise to | 24 | | comply with
Section 4.01 of this Act or to adopt a Five-year | 25 | | Capital Program or otherwise to
comply with paragraph (b) of | 26 | | Section 2.01 of this Act shall not affect
the validity of any |
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| 1 | | tax imposed by the Authority otherwise in conformity
with law.
| 2 | | (p) At no time shall a public transportation tax or motor | 3 | | vehicle
parking tax authorized under paragraphs (b), (c), and | 4 | | (d) of this Section
be in effect at the same time as any | 5 | | retailers' occupation, use or
service occupation tax | 6 | | authorized under paragraphs (e), (f), and (g) of
this Section | 7 | | is in effect.
| 8 | | Any taxes imposed under the authority provided in | 9 | | paragraphs (b), (c),
and (d) shall remain in effect only until | 10 | | the time as any tax
authorized by paragraph (e), (f), or (g) of | 11 | | this Section are imposed and
becomes effective. Once any tax | 12 | | authorized by paragraph (e), (f), or (g)
is imposed the Board | 13 | | may not reimpose taxes as authorized in paragraphs
(b), (c), | 14 | | and (d) of the Section unless any tax authorized by paragraph
| 15 | | (e), (f), or (g) of this Section becomes ineffective by means
| 16 | | other than an ordinance of the Board.
| 17 | | (q) Any existing rights, remedies and obligations | 18 | | (including
enforcement by the Regional Transportation | 19 | | Authority) arising under any
tax imposed under paragraph (b), | 20 | | (c), or (d) of this Section shall not
be affected by the | 21 | | imposition of a tax under paragraph (e), (f), or (g)
of this | 22 | | Section.
| 23 | | (r) Notwithstanding any other provision of law, no tax may | 24 | | be imposed under this Section on the sale or use of cannabis, | 25 | | as defined in Section 1-10 of the Cannabis Regulation and Tax | 26 | | Act. |
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| 1 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | 2 | | 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, eff. | 3 | | 7-12-19; 101-604, eff. 12-13-19.)
| 4 | | Section 35. The Water Commission Act of 1985 is amended by | 5 | | changing Section 4 as follows:
| 6 | | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| 7 | | Sec. 4. Taxes. | 8 | | (a) The board of commissioners of any county water | 9 | | commission
may, by ordinance, impose throughout the territory | 10 | | of the commission any or
all of the taxes provided in this | 11 | | Section for its corporate purposes.
However, no county water | 12 | | commission may impose any such tax unless the
commission | 13 | | certifies the proposition of imposing the tax to the proper
| 14 | | election officials, who shall submit the proposition to the | 15 | | voters residing
in the territory at an election in accordance | 16 | | with the general election
law, and the proposition has been | 17 | | approved by a majority of those voting on
the proposition.
| 18 | | The proposition shall be in the form provided in Section 5 | 19 | | or shall be
substantially in the following form:
| 20 | | -------------------------------------------------------------
| 21 | | Shall the (insert corporate
| 22 | | name of county water commission) YES
| 23 | | impose (state type of tax or ------------------------
| 24 | | taxes to be imposed) at the NO
|
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| 1 | | rate of 1/4%?
| 2 | | -------------------------------------------------------------
| 3 | | Taxes imposed under this Section and civil penalties | 4 | | imposed
incident thereto shall be collected and enforced by the | 5 | | State Department of
Revenue. The Department shall have the | 6 | | power to administer and enforce the
taxes and to determine all | 7 | | rights for refunds for erroneous payments of
the taxes.
| 8 | | (b) The board of commissioners may impose a County Water | 9 | | Commission
Retailers' Occupation Tax upon all persons engaged | 10 | | in the business of
selling tangible personal property at retail | 11 | | in the territory of the
commission at a rate of 1/4% of the | 12 | | gross receipts from the sales made in
the course of such | 13 | | business within the territory. Beginning January 1, 2021, this | 14 | | tax is not imposed on sales of aviation fuel for so long as the | 15 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 16 | | 47133 are binding on the District. | 17 | | The tax imposed under
this paragraph and all civil | 18 | | penalties that may be assessed as an incident
thereof shall be | 19 | | collected and enforced by the State Department of Revenue.
The | 20 | | Department shall have full power to administer and enforce this
| 21 | | paragraph; to collect all taxes and penalties due hereunder; to | 22 | | dispose of
taxes and penalties so collected in the manner | 23 | | hereinafter provided; and to
determine all rights to credit | 24 | | memoranda arising on account of the
erroneous payment of tax or | 25 | | penalty hereunder. In the administration of,
and compliance | 26 | | with, this paragraph, the Department and persons who are
|
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| 1 | | subject to this paragraph shall have the same rights, remedies, | 2 | | privileges,
immunities, powers and duties, and be subject to | 3 | | the same conditions,
restrictions, limitations, penalties, | 4 | | exclusions, exemptions and
definitions of terms, and employ the | 5 | | same modes of procedure, as are
prescribed in Sections 1, 1a, | 6 | | 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all | 7 | | provisions therein other than the State rate of tax
except that | 8 | | tangible personal property taxed at the 1% rate under the | 9 | | Retailers' Occupation Tax Act
shall not be subject to tax | 10 | | hereunder), 2c, 3 (except as to the disposition
of taxes and | 11 | | penalties collected, and except that the retailer's discount is | 12 | | not allowed for taxes paid on aviation fuel sold on or after | 13 | | December 1, 2019 and through December 31, 2020), 4, 5, 5a, 5b, | 14 | | 5c, 5d, 5e, 5f, 5g, 5h,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, | 15 | | 9, 10, 11, 12, and 13 of
the Retailers' Occupation Tax Act and | 16 | | Section 3-7 of the Uniform Penalty
and Interest Act, as fully | 17 | | as if those provisions were set forth herein.
| 18 | | Persons subject to any tax imposed under the authority | 19 | | granted in this
paragraph may reimburse themselves for their | 20 | | seller's tax liability
hereunder by separately stating the tax | 21 | | as an additional charge, which
charge may be stated in | 22 | | combination, in a single amount, with State taxes
that sellers | 23 | | are required to collect under the Use Tax Act and under
| 24 | | subsection (e) of Section 4.03 of the Regional Transportation | 25 | | Authority
Act, in accordance with such bracket schedules as the | 26 | | Department may prescribe.
|
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| 1 | | Whenever the Department determines that a refund should be | 2 | | made under this
paragraph to a claimant instead of issuing a | 3 | | credit memorandum, the Department
shall notify the State | 4 | | Comptroller, who shall cause the warrant to be drawn
for the | 5 | | amount specified, and to the person named, in the notification
| 6 | | from the Department. The refund shall be paid by the State | 7 | | Treasurer out
of a county water commission tax fund established | 8 | | under subsection (g) of
this Section.
| 9 | | For the purpose of determining whether a tax authorized | 10 | | under this paragraph
is applicable, a retail sale by a producer | 11 | | of coal or other mineral mined
in Illinois is a sale at retail | 12 | | at the place where the coal or other mineral
mined in Illinois | 13 | | is extracted from the earth. This paragraph does not
apply to | 14 | | coal or other mineral when it is delivered or shipped by the | 15 | | seller
to the purchaser at a point outside Illinois so that the | 16 | | sale is exempt
under the Federal Constitution as a sale in | 17 | | interstate or foreign commerce.
| 18 | | If a tax is imposed under this subsection (b), a tax shall | 19 | | also be
imposed under subsections (c) and (d) of this Section.
| 20 | | No tax shall be imposed or collected under this subsection | 21 | | on the sale of a motor vehicle in this State to a resident of | 22 | | another state if that motor vehicle will not be titled in this | 23 | | State.
| 24 | | Nothing in this paragraph shall be construed to authorize a | 25 | | county water
commission to impose a tax upon the privilege of | 26 | | engaging in any
business which under the Constitution of the |
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| 1 | | United States may not be made
the subject of taxation by this | 2 | | State.
| 3 | | (c) If a tax has been imposed under subsection (b), a
| 4 | | County Water Commission Service Occupation
Tax shall
also be | 5 | | imposed upon all persons engaged, in the territory of the
| 6 | | commission, in the business of making sales of service, who, as | 7 | | an
incident to making the sales of service, transfer tangible | 8 | | personal
property within the territory. The tax rate shall be | 9 | | 1/4% of the selling
price of tangible personal property so | 10 | | transferred within the territory.
Beginning January 1, 2021, | 11 | | this tax is not imposed on sales of aviation fuel for so long | 12 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 13 | | U.S.C. 47133 are binding on the District. | 14 | | The tax imposed under this paragraph and all civil | 15 | | penalties that may be
assessed as an incident thereof shall be | 16 | | collected and enforced by the
State Department of Revenue. The | 17 | | Department shall have full power to
administer and enforce this | 18 | | paragraph; to collect all taxes and penalties
due hereunder; to | 19 | | dispose of taxes and penalties so collected in the manner
| 20 | | hereinafter provided; and to determine all rights to credit | 21 | | memoranda
arising on account of the erroneous payment of tax or | 22 | | penalty hereunder.
In the administration of, and compliance | 23 | | with, this paragraph, the
Department and persons who are | 24 | | subject to this paragraph shall have the
same rights, remedies, | 25 | | privileges, immunities, powers and duties, and be
subject to | 26 | | the same conditions, restrictions, limitations, penalties,
|
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| 1 | | exclusions, exemptions and definitions of terms, and employ the | 2 | | same modes
of procedure, as are prescribed in Sections 1a-1, 2 | 3 | | (except that the
reference to State in the definition of | 4 | | supplier maintaining a place of
business in this State shall | 5 | | mean the territory of the commission), 2a, 3
through 3-50 (in | 6 | | respect to all provisions therein other than the State
rate of | 7 | | tax except that tangible personal property taxed at the 1% rate | 8 | | under the Service Occupation Tax Act shall not be subject to | 9 | | tax hereunder), 4 (except that the
reference to the State shall | 10 | | be to the territory of the commission), 5, 7,
8 (except that | 11 | | the jurisdiction to which the tax shall be a debt to the
extent | 12 | | indicated in that Section 8 shall be the commission), 9 (except | 13 | | as
to the disposition of taxes and penalties collected and | 14 | | except that the
returned merchandise credit for this tax may | 15 | | not be taken against any State
tax, and except that the | 16 | | retailer's discount is not allowed for taxes paid on aviation | 17 | | fuel sold on or after December 1, 2019 and through December 31, | 18 | | 2020), 10, 11, 12 (except the reference therein to Section 2b | 19 | | of the
Retailers' Occupation Tax Act), 13 (except that any | 20 | | reference to the State
shall mean the territory of the | 21 | | commission), the first paragraph of Section
15, 15.5, 16, 17, | 22 | | 18, 19, and 20 of the Service Occupation Tax Act as fully
as if | 23 | | those provisions were set forth herein.
| 24 | | Persons subject to any tax imposed under the authority | 25 | | granted in
this paragraph may reimburse themselves for their | 26 | | serviceman's tax liability
hereunder by separately stating the |
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| 1 | | tax as an additional charge, which
charge may be stated in | 2 | | combination, in a single amount, with State tax
that servicemen | 3 | | are authorized to collect under the Service Use Tax Act,
and | 4 | | any tax for which servicemen may be liable under subsection (f) | 5 | | of Section
4.03 of the Regional Transportation Authority Act, | 6 | | in 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
paragraph 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 a
county water commission tax fund established | 15 | | under subsection (g) of this
Section.
| 16 | | Nothing in this paragraph shall be construed to authorize a | 17 | | county water
commission to impose a tax upon the privilege of | 18 | | engaging in any business
which under the Constitution of the | 19 | | United States may not be made the
subject of taxation by the | 20 | | State.
| 21 | | (d) If a tax has been imposed under subsection (b), a tax | 22 | | shall
also be imposed upon the privilege of using, in the | 23 | | territory of the
commission, any item of tangible personal | 24 | | property that is purchased
outside the territory at retail from | 25 | | a retailer, and that is titled or
registered with an agency of | 26 | | this State's government, at a rate of 1/4% of
the selling price |
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| 1 | | of the tangible personal property within the territory,
as | 2 | | "selling price" is defined in the Use Tax Act. The tax shall be | 3 | | collected
from persons whose Illinois address for titling or | 4 | | registration purposes
is given as being in the territory. The | 5 | | tax shall be collected by the
Department of Revenue for a | 6 | | county water commission. The tax must be paid
to the State, or | 7 | | an exemption determination must be obtained from the
Department | 8 | | of Revenue, before the title or certificate of registration for
| 9 | | the property may be issued. The tax or proof of exemption may | 10 | | be
transmitted to the Department by way of the State agency | 11 | | with which, or the
State officer with whom, the tangible | 12 | | personal property must be titled or
registered if the | 13 | | Department and the State agency or State officer
determine that | 14 | | this procedure will expedite the processing of applications
for | 15 | | title or registration.
| 16 | | The Department shall have full power to administer and | 17 | | enforce this
paragraph; to collect all taxes, penalties, and | 18 | | interest due hereunder; to
dispose of taxes, penalties, and | 19 | | interest so collected in the manner
hereinafter provided; and | 20 | | to determine all rights to credit memoranda or
refunds arising | 21 | | on account of the erroneous payment of tax, penalty, or
| 22 | | interest hereunder. In the administration of and compliance | 23 | | with this
paragraph, the Department and persons who are subject | 24 | | to this paragraph
shall have the same rights, remedies, | 25 | | privileges, immunities, powers, and
duties, and be subject to | 26 | | the same conditions, restrictions, limitations,
penalties, |
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| 1 | | exclusions, exemptions, and definitions of terms and employ the
| 2 | | same modes of procedure, as are prescribed in Sections 2 | 3 | | (except the
definition of "retailer maintaining a place of | 4 | | business in this State"), 3
through 3-80 (except provisions | 5 | | pertaining to the State rate of tax,
and except provisions | 6 | | concerning collection or refunding of the tax by
retailers), 4, | 7 | | 11,
12, 12a, 14, 15, 19 (except the portions pertaining to | 8 | | claims by retailers
and except the last paragraph concerning | 9 | | refunds), 20, 21, and 22 of the Use
Tax Act and Section 3-7 of | 10 | | the Uniform Penalty and Interest Act that are
not inconsistent | 11 | | with this paragraph, as fully as if those provisions were
set | 12 | | forth herein.
| 13 | | Whenever the Department determines that a refund should be | 14 | | made under this
paragraph to a claimant instead of issuing a | 15 | | credit memorandum, the Department
shall notify the State | 16 | | Comptroller, who shall cause the order
to be drawn for the | 17 | | amount specified, and to the person named, in the
notification | 18 | | from the Department. The refund shall be paid by the State
| 19 | | Treasurer out of a county water commission tax fund established
| 20 | | under subsection (g) of this Section.
| 21 | | (e) A certificate of registration issued by the State | 22 | | Department of
Revenue to a retailer under the Retailers' | 23 | | Occupation Tax Act or under the
Service Occupation Tax Act | 24 | | shall permit the registrant to engage in a
business that is | 25 | | taxed under the tax imposed under subsection (b), (c),
or (d) | 26 | | of this Section and no additional registration shall be |
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| 1 | | required under
the tax. A certificate issued under the Use Tax | 2 | | Act or the Service Use Tax
Act shall be applicable with regard | 3 | | to any tax imposed under subsection (c)
of this Section.
| 4 | | (f) Any ordinance imposing or discontinuing any tax under | 5 | | this Section
shall be adopted and a certified copy thereof | 6 | | filed with the Department on
or before June 1, whereupon the | 7 | | Department of Revenue shall proceed to
administer and enforce | 8 | | this Section on behalf of the county water
commission as of | 9 | | September 1 next following the adoption and filing.
Beginning | 10 | | January 1, 1992, an ordinance or resolution imposing or
| 11 | | discontinuing the tax hereunder shall be adopted and a | 12 | | certified copy
thereof filed with the Department on or before | 13 | | the first day of July,
whereupon the Department shall proceed | 14 | | to administer and enforce this
Section as of the first day of | 15 | | October next following such adoption and
filing. Beginning | 16 | | January 1, 1993, an ordinance or resolution imposing or
| 17 | | discontinuing the tax hereunder shall be adopted and a | 18 | | certified copy
thereof filed with the Department on or before | 19 | | the first day of October,
whereupon the Department shall | 20 | | proceed to administer and enforce this
Section as of the first | 21 | | day of January next following such adoption and filing.
| 22 | | (g) The State Department of Revenue shall, upon collecting | 23 | | any taxes as
provided in this Section, pay the taxes over to | 24 | | the State Treasurer as
trustee for the commission. The taxes | 25 | | shall be held in a trust fund outside
the State Treasury. | 26 | | As soon as possible after the first day of each month, |
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| 1 | | beginning January 1, 2011, upon certification of the Department | 2 | | of Revenue, the Comptroller shall order transferred, and the | 3 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 4 | | local sales tax increment, as defined in the Innovation | 5 | | Development and Economy Act, collected under this Section | 6 | | during the second preceding calendar month for sales within a | 7 | | STAR bond district. | 8 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 9 | | on or before the 25th day of each calendar month, the
State | 10 | | Department of Revenue shall prepare and certify to the | 11 | | Comptroller of
the State of Illinois the amount to be paid to | 12 | | the commission, which shall be
the amount (not including credit | 13 | | memoranda) collected under this Section during the second | 14 | | preceding calendar month by the Department plus an amount the | 15 | | Department determines is necessary to offset any amounts that | 16 | | were erroneously paid to a different taxing body, and not | 17 | | including any amount equal to the amount of refunds made during | 18 | | the second preceding calendar month by the Department on behalf | 19 | | of the commission, and not including any amount that the | 20 | | Department determines is necessary to offset any amounts that | 21 | | were payable to a different taxing body but were erroneously | 22 | | paid to the commission, and less any amounts that are | 23 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | 24 | | remainder, which shall be transferred into the Tax Compliance | 25 | | and Administration Fund. The Department, at the time of each | 26 | | monthly disbursement to the commission, shall prepare and |
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| 1 | | certify to the State Comptroller the amount to be transferred | 2 | | into the Tax Compliance and Administration Fund under this | 3 | | subsection. Within 10 days after receipt by
the Comptroller of | 4 | | the certification of the amount to be paid to the
commission | 5 | | and the Tax Compliance and Administration Fund, the Comptroller | 6 | | shall cause an order to be drawn for the payment
for the amount | 7 | | in accordance with the direction in the certification.
| 8 | | (h) Beginning June 1, 2016, any tax imposed pursuant to | 9 | | this Section may no longer be imposed or collected, unless a | 10 | | continuation of the tax is approved by the voters at a | 11 | | referendum as set forth in this Section. | 12 | | (i) Notwithstanding any other provision of law, no tax may | 13 | | be imposed under this Section on the sale or use of cannabis, | 14 | | as defined in Section 1-10 of the Cannabis Regulation and Tax | 15 | | Act. | 16 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | 17 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. | 18 | | 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19.)
| 19 | | Section 40. The Cannabis Regulation and Tax Act is amended | 20 | | by changing Sections 1-10, 20-50, 60-10, and 65-10 as follows: | 21 | | (410 ILCS 705/1-10)
| 22 | | Sec. 1-10. Definitions. In this Act: | 23 | | "Adult Use Cultivation Center License" means a license | 24 | | issued by the Department of Agriculture that permits a person |
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| 1 | | to act as a cultivation center under this Act and any | 2 | | administrative rule made in furtherance of this Act. | 3 | | "Adult Use Dispensing Organization License" means a | 4 | | license issued by the Department of Financial and Professional | 5 | | Regulation that permits a person to act as a dispensing | 6 | | organization under this Act and any administrative rule made in | 7 | | furtherance of this Act. | 8 | | "Advertise" means to engage in promotional activities | 9 | | including, but not limited to: newspaper, radio, Internet and | 10 | | electronic media, and television advertising; the distribution | 11 | | of fliers and circulars; billboard advertising; and the display | 12 | | of window and interior signs. "Advertise" does not mean | 13 | | exterior signage displaying only the name of the licensed | 14 | | cannabis business establishment. | 15 | | "BLS Region" means a region in Illinois used by the United | 16 | | States Bureau of Labor Statistics to gather and categorize | 17 | | certain employment and wage data. The 17 such regions in | 18 | | Illinois are: Bloomington, Cape Girardeau, Carbondale-Marion, | 19 | | Champaign-Urbana, Chicago-Naperville-Elgin, Danville, | 20 | | Davenport-Moline-Rock Island, Decatur, Kankakee, Peoria, | 21 | | Rockford, St. Louis, Springfield, Northwest Illinois | 22 | | nonmetropolitan area, West Central Illinois nonmetropolitan | 23 | | area, East Central Illinois nonmetropolitan area, and South | 24 | | Illinois nonmetropolitan area. | 25 | | "Cannabis" means marijuana, hashish, and other substances | 26 | | that are identified as including any parts of the plant |
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| 1 | | Cannabis sativa and including derivatives or subspecies, such | 2 | | as indica, of all strains of cannabis, whether growing or not; | 3 | | the seeds thereof, the resin extracted from any part of the | 4 | | plant; and any compound, manufacture, salt, derivative, | 5 | | mixture, or preparation of the plant, its seeds, or resin, | 6 | | including tetrahydrocannabinol (THC) and all other naturally | 7 | | produced cannabinol derivatives, whether produced directly or | 8 | | indirectly by extraction; however, "cannabis" does not include | 9 | | the mature stalks of the plant, fiber produced from the stalks, | 10 | | oil or cake made from the seeds of the plant, any other | 11 | | compound, manufacture, salt, derivative, mixture, or | 12 | | preparation of the mature stalks (except the resin extracted | 13 | | from it), fiber, oil or cake, or the sterilized seed of the | 14 | | plant that is incapable of germination. "Cannabis" does not | 15 | | include industrial hemp as defined and authorized under the | 16 | | Industrial Hemp Act. "Cannabis" also means cannabis flower, | 17 | | concentrate, and cannabis-infused products. | 18 | | "Cannabis business establishment" means a cultivation | 19 | | center, craft grower, processing organization, infuser | 20 | | organization, dispensing organization, or transporting | 21 | | organization. | 22 | | "Cannabis concentrate" means a product derived from | 23 | | cannabis that is produced by extracting cannabinoids, | 24 | | including tetrahydrocannabinol (THC), from the plant through | 25 | | the use of propylene glycol, glycerin, butter, olive oil or | 26 | | other typical cooking fats; water, ice, or dry ice; or butane, |
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| 1 | | propane, CO 2 , ethanol, or isopropanol and with the intended use | 2 | | of smoking or making a cannabis-infused product. The use of any | 3 | | other solvent is expressly prohibited unless and until it is | 4 | | approved by the Department of Agriculture. | 5 | | "Cannabis container" means a sealed, traceable, container, | 6 | | or package used for the purpose of containment of cannabis or | 7 | | cannabis-infused product during transportation. | 8 | | "Cannabis flower" means marijuana, hashish, and other | 9 | | substances that are identified as including any parts of the | 10 | | plant Cannabis sativa and including derivatives or subspecies, | 11 | | such as indica, of all strains of cannabis; including raw kief, | 12 | | leaves, and buds, but not resin that has been extracted from | 13 | | any part of such plant; nor any compound, manufacture, salt, | 14 | | derivative, mixture, or preparation of such plant, its seeds, | 15 | | or resin. | 16 | | "Cannabis-infused product" means a beverage, food, oil, | 17 | | ointment, tincture, topical formulation, or another product | 18 | | containing cannabis or cannabis concentrate that is not | 19 | | intended to be smoked. | 20 | | "Cannabis paraphernalia" means equipment, products, or | 21 | | materials intended to be used for planting, propagating, | 22 | | cultivating, growing, harvesting, manufacturing, producing, | 23 | | processing, preparing, testing, analyzing, packaging, | 24 | | repackaging, storing, containing, concealing, ingesting, or | 25 | | otherwise introducing cannabis into the human body. | 26 | | "Cannabis plant monitoring system" or "plant monitoring |
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| 1 | | system" means a system that includes, but is not limited to, | 2 | | testing and data collection established and maintained by the | 3 | | cultivation center, craft grower, or processing organization | 4 | | and that is available to the Department of Revenue, the | 5 | | Department of Agriculture, the Department of Financial and | 6 | | Professional Regulation, and the Department of State Police for | 7 | | the purposes of documenting each cannabis plant and monitoring | 8 | | plant development throughout the life cycle of a cannabis plant | 9 | | cultivated for the intended use by a customer from seed | 10 | | planting to final packaging. | 11 | | "Cannabis testing facility" means an entity registered by | 12 | | the Department of Agriculture to test cannabis for potency and | 13 | | contaminants. | 14 | | "Clone" means a plant section from a female cannabis plant | 15 | | not yet rootbound, growing in a water solution or other | 16 | | propagation matrix, that is capable of developing into a new | 17 | | plant. | 18 | | "Community College Cannabis Vocational Training Pilot | 19 | | Program faculty participant" means a person who is 21 years of | 20 | | age or older, licensed by the Department of Agriculture, and is | 21 | | employed or contracted by an Illinois community college to | 22 | | provide student instruction using cannabis plants at an | 23 | | Illinois Community College. | 24 | | "Community College Cannabis Vocational Training Pilot | 25 | | Program faculty participant Agent Identification Card" means a | 26 | | document issued by the Department of Agriculture that |
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| 1 | | identifies a person as Community College Cannabis Vocational | 2 | | Training Pilot Program faculty participant. | 3 | | "Conditional Adult Use Dispensing Organization License" | 4 | | means a license awarded to top-scoring applicants for an Adult | 5 | | Use Dispensing Organization License that reserves the right to | 6 | | an Adult Use Dispensing Organization License if the applicant | 7 | | meets certain conditions described in this Act, but does not | 8 | | entitle the recipient to begin purchasing or selling cannabis | 9 | | or cannabis-infused products. | 10 | | "Conditional Adult Use Cultivation Center License" means a | 11 | | license awarded to top-scoring applicants for an Adult Use | 12 | | Cultivation Center License that reserves the right to an Adult | 13 | | Use Cultivation Center License if the applicant meets certain | 14 | | conditions as determined by the Department of Agriculture by | 15 | | rule, but does not entitle the recipient to begin growing, | 16 | | processing, or selling cannabis or cannabis-infused products. | 17 | | "Craft grower" means a facility operated by an organization | 18 | | or business that is licensed by the Department of Agriculture | 19 | | to cultivate, dry, cure, and package cannabis and perform other | 20 | | necessary activities to make cannabis available for sale at a | 21 | | dispensing organization or use at a processing organization. A | 22 | | craft grower may contain up to 5,000 square feet of canopy | 23 | | space on its premises for plants in the flowering state. The | 24 | | Department of Agriculture may authorize an increase or decrease | 25 | | of flowering stage cultivation space in increments of 3,000 | 26 | | square feet by rule based on market need, craft grower |
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| 1 | | capacity, and the licensee's history of compliance or | 2 | | noncompliance, with a maximum space of 14,000 square feet for | 3 | | cultivating plants in the flowering stage, which must be | 4 | | cultivated in all stages of growth in an enclosed and secure | 5 | | area. A craft grower may share premises with a processing | 6 | | organization or a dispensing organization, or both, provided | 7 | | each licensee stores currency and cannabis or cannabis-infused | 8 | | products in a separate secured vault to which the other | 9 | | licensee does not have access or all licensees sharing a vault | 10 | | share more than 50% of the same ownership. | 11 | | "Craft grower agent" means a principal officer, board | 12 | | member, employee, or other agent of a craft grower who is 21 | 13 | | years of age or older. | 14 | | "Craft Grower Agent Identification Card" means a document | 15 | | issued by the Department of Agriculture that identifies a | 16 | | person as a craft grower agent. | 17 | | "Cultivation center" means a facility operated by an | 18 | | organization or business that is licensed by the Department of | 19 | | Agriculture to cultivate, process, transport (unless otherwise | 20 | | limited by this Act), and perform other necessary activities to | 21 | | provide cannabis and cannabis-infused products to cannabis | 22 | | business establishments. | 23 | | "Cultivation center agent" means a principal officer, | 24 | | board member, employee, or other agent of a cultivation center | 25 | | who is 21 years of age or older. | 26 | | "Cultivation Center Agent Identification Card" means a |
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| 1 | | document issued by the Department of Agriculture that | 2 | | identifies a person as a cultivation center agent. | 3 | | "Currency" means currency and coin of the United States. | 4 | | "Dispensary" means a facility operated by a dispensing | 5 | | organization at which activities licensed by this Act may | 6 | | occur. | 7 | | "Dispensing organization" means a facility operated by an | 8 | | organization or business that is licensed by the Department of | 9 | | Financial and Professional Regulation to acquire cannabis from | 10 | | a cultivation center, craft grower, processing organization, | 11 | | or another dispensary for the purpose of selling or dispensing | 12 | | cannabis, cannabis-infused products, cannabis seeds, | 13 | | paraphernalia, or related supplies under this Act to purchasers | 14 | | or to qualified registered medical cannabis patients and | 15 | | caregivers. As used in this Act, "dispensing organization" | 16 | | includes a registered medical cannabis organization as defined | 17 | | in the Compassionate Use of Medical Cannabis Program Act or its | 18 | | successor Act that has obtained an Early Approval Adult Use | 19 | | Dispensing Organization License. | 20 | | "Dispensing organization agent" means a principal officer, | 21 | | employee, or agent of a dispensing organization who is 21 years | 22 | | of age or older. | 23 | | "Dispensing organization agent identification card" means | 24 | | a document issued by the Department of Financial and | 25 | | Professional Regulation that identifies a person as a | 26 | | dispensing organization agent. |
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| 1 | | "Disproportionately Impacted Area" means a census tract or | 2 | | comparable geographic area that satisfies the following | 3 | | criteria as determined by the Department of Commerce and | 4 | | Economic Opportunity, that: | 5 | | (1) meets at least one of the following criteria: | 6 | | (A) the area has a poverty rate of at least 20% | 7 | | according to the latest federal decennial census; or | 8 | | (B) 75% or more of the children in the area | 9 | | participate in the federal free lunch program | 10 | | according to reported statistics from the State Board | 11 | | of Education; or | 12 | | (C) at least 20% of the households in the area | 13 | | receive assistance under the Supplemental Nutrition | 14 | | Assistance Program; or | 15 | | (D) the area has an average unemployment rate, as | 16 | | determined by the Illinois Department of Employment | 17 | | Security, that is more than 120% of the national | 18 | | unemployment average, as determined by the United | 19 | | States Department of Labor, for a period of at least 2 | 20 | | consecutive calendar years preceding the date of the | 21 | | application; and | 22 | | (2) has high rates of arrest, conviction, and | 23 | | incarceration related to the sale, possession, use, | 24 | | cultivation, manufacture, or transport of cannabis. | 25 | | "Early Approval Adult Use Cultivation Center License" | 26 | | means a license that permits a medical cannabis cultivation |
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| 1 | | center licensed under the Compassionate Use of Medical Cannabis | 2 | | Program Act as of the effective date of this Act to begin | 3 | | cultivating, infusing, packaging, transporting (unless | 4 | | otherwise provided in this Act), processing and selling | 5 | | cannabis or cannabis-infused product to cannabis business | 6 | | establishments for resale to purchasers as permitted by this | 7 | | Act as of January 1, 2020. | 8 | | "Early Approval Adult Use Dispensing Organization License" | 9 | | means a license that permits a medical cannabis dispensing | 10 | | organization licensed under the Compassionate Use of Medical | 11 | | Cannabis Program Act as of the effective date of this Act to | 12 | | begin selling cannabis or cannabis-infused product to | 13 | | purchasers as permitted by this Act as of January 1, 2020. | 14 | | "Early Approval Adult Use Dispensing Organization at a | 15 | | secondary site" means a license that permits a medical cannabis | 16 | | dispensing organization licensed under the Compassionate Use | 17 | | of Medical Cannabis Program Act as of the effective date of | 18 | | this Act to begin selling cannabis or cannabis-infused product | 19 | | to purchasers as permitted by this Act on January 1, 2020 at a | 20 | | different dispensary location from its existing registered | 21 | | medical dispensary location. | 22 | | "Enclosed, locked facility" means a room, greenhouse, | 23 | | building, or other enclosed area equipped with locks or other | 24 | | security devices that permit access only by cannabis business | 25 | | establishment agents working for the licensed cannabis | 26 | | business establishment or acting pursuant to this Act to |
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| 1 | | cultivate, process, store, or distribute cannabis. | 2 | | "Enclosed, locked space" means a closet, room, greenhouse, | 3 | | building or other enclosed area equipped with locks or other | 4 | | security devices that permit access only by authorized | 5 | | individuals under this Act. "Enclosed, locked space" may | 6 | | include: | 7 | | (1) a space within a residential building that (i) is | 8 | | the primary residence of the individual cultivating 5 or | 9 | | fewer cannabis plants that are more than 5 inches tall and | 10 | | (ii) includes sleeping quarters and indoor plumbing. The | 11 | | space must only be accessible by a key or code that is | 12 | | different from any key or code that can be used to access | 13 | | the residential building from the exterior; or | 14 | | (2) a structure, such as a shed or greenhouse, that | 15 | | lies on the same plot of land as a residential building | 16 | | that (i) includes sleeping quarters and indoor plumbing and | 17 | | (ii) is used as a primary residence by the person | 18 | | cultivating 5 or fewer cannabis plants that are more than 5 | 19 | | inches tall, such as a shed or greenhouse. The structure | 20 | | must remain locked when it is unoccupied by people. | 21 | | "Financial institution" has the same meaning as "financial | 22 | | organization" as defined in Section 1501 of the Illinois Income | 23 | | Tax Act, and also includes the holding companies, subsidiaries, | 24 | | and affiliates of such financial organizations. | 25 | | "Flowering stage" means the stage of cultivation where and | 26 | | when a cannabis plant is cultivated to produce plant material |
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| 1 | | for cannabis products. This includes mature plants as follows: | 2 | | (1) if greater than 2 stigmas are visible at each | 3 | | internode of the plant; or | 4 | | (2) if the cannabis plant is in an area that has been | 5 | | intentionally deprived of light for a period of time | 6 | | intended to produce flower buds and induce maturation, from | 7 | | the moment the light deprivation began through the | 8 | | remainder of the marijuana plant growth cycle. | 9 | | "Individual" means a natural person. | 10 | | "Infuser organization" or "infuser" means a facility | 11 | | operated by an organization or business that is licensed by the | 12 | | Department of Agriculture to directly incorporate cannabis or | 13 | | cannabis concentrate into a product formulation to produce a | 14 | | cannabis-infused product. | 15 | | "Kief" means the resinous crystal-like trichomes that are | 16 | | found on cannabis and that are accumulated, resulting in a | 17 | | higher concentration of cannabinoids, untreated by heat or | 18 | | pressure, or extracted using a solvent. | 19 | | "Labor peace agreement" means an agreement between a | 20 | | cannabis business establishment and any labor organization | 21 | | recognized under the National Labor Relations Act, referred to | 22 | | in this Act as a bona fide labor organization, that prohibits | 23 | | labor organizations and members from engaging in picketing, | 24 | | work stoppages, boycotts, and any other economic interference | 25 | | with the cannabis business establishment. This agreement means | 26 | | that the cannabis business establishment has agreed not to |
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| 1 | | disrupt efforts by the bona fide labor organization to | 2 | | communicate with, and attempt to organize and represent, the | 3 | | cannabis business establishment's employees. The agreement | 4 | | shall provide a bona fide labor organization access at | 5 | | reasonable times to areas in which the cannabis business | 6 | | establishment's employees work, for the purpose of meeting with | 7 | | employees to discuss their right to representation, employment | 8 | | rights under State law, and terms and conditions of employment. | 9 | | This type of agreement shall not mandate a particular method of | 10 | | election or certification of the bona fide labor organization. | 11 | | "Limited access area" means a room or other area under the | 12 | | control of a cannabis dispensing organization licensed under | 13 | | this Act and upon the licensed premises where cannabis sales | 14 | | occur with access limited to purchasers, dispensing | 15 | | organization owners and other dispensing organization agents, | 16 | | or service professionals conducting business with the | 17 | | dispensing organization, or, if sales to registered qualifying | 18 | | patients, caregivers, provisional patients, and Opioid | 19 | | Alternative Pilot Program participants licensed pursuant to | 20 | | the Compassionate Use of Medical Cannabis Program Act are also | 21 | | permitted at the dispensary, registered qualifying patients, | 22 | | caregivers, provisional patients, and Opioid Alternative Pilot | 23 | | Program participants. | 24 | | "Member of an impacted family" means an individual who has | 25 | | a parent, legal guardian, child, spouse, or dependent, or was a | 26 | | dependent of an individual who, prior to the effective date of |
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| 1 | | this Act, was arrested for, convicted of, or adjudicated | 2 | | delinquent for any offense that is eligible for expungement | 3 | | under this Act. | 4 | | "Mother plant" means a cannabis plant that is cultivated or | 5 | | maintained for the purpose of generating clones, and that will | 6 | | not be used to produce plant material for sale to an infuser or | 7 | | dispensing organization. | 8 | | "Ordinary public view" means within the sight line with | 9 | | normal visual range of a person, unassisted by visual aids, | 10 | | from a public street or sidewalk adjacent to real property, or | 11 | | from within an adjacent property. | 12 | | "Ownership and control" means ownership of at least 51% of | 13 | | the business, including corporate stock if a corporation, and | 14 | | control over the management and day-to-day operations of the | 15 | | business and an interest in the capital, assets, and profits | 16 | | and losses of the business proportionate to percentage of | 17 | | ownership. | 18 | | "Person" means a natural individual, firm, partnership, | 19 | | association, joint stock company, joint venture, public or | 20 | | private corporation, limited liability company, or a receiver, | 21 | | executor, trustee, guardian, or other representative appointed | 22 | | by order of any court. | 23 | | "Possession limit" means the amount of cannabis under | 24 | | Section 10-10 that may be possessed at any one time by a person | 25 | | 21 years of age or older or who is a registered qualifying | 26 | | medical cannabis patient or caregiver under the Compassionate |
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| 1 | | Use of Medical Cannabis Program Act. | 2 | | "Principal officer" includes a cannabis business | 3 | | establishment applicant or licensed cannabis business | 4 | | establishment's board member, owner with more than 1% interest | 5 | | of the total cannabis business establishment or more than 5% | 6 | | interest of the total cannabis business establishment of a | 7 | | publicly traded company, president, vice president, secretary, | 8 | | treasurer, partner, officer, member, manager member, or person | 9 | | with a profit sharing, financial interest, or revenue sharing | 10 | | arrangement. The definition includes a person with authority to | 11 | | control the cannabis business establishment, a person who | 12 | | assumes responsibility for the debts of the cannabis business | 13 | | establishment and who is further defined in this Act. | 14 | | "Primary residence" means a dwelling where a person usually | 15 | | stays or stays more often than other locations. It may be | 16 | | determined by, without limitation, presence, tax filings; | 17 | | address on an Illinois driver's license, an Illinois | 18 | | Identification Card, or an Illinois Person with a Disability | 19 | | Identification Card; or voter registration. No person may have | 20 | | more than one primary residence. | 21 | | "Processing organization" or "processor" means a facility | 22 | | operated by an organization or business that is licensed by the | 23 | | Department of Agriculture to either extract constituent | 24 | | chemicals or compounds to produce cannabis concentrate or | 25 | | incorporate cannabis or cannabis concentrate into a product | 26 | | formulation to produce a cannabis product. |
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| 1 | | "Processing organization agent" means a principal officer, | 2 | | board member, employee, or agent of a processing organization. | 3 | | "Processing organization agent identification card" means | 4 | | a document issued by the Department of Agriculture that | 5 | | identifies a person as a processing organization agent. | 6 | | "Purchaser" means a person 21 years of age or older who | 7 | | acquires cannabis for a valuable consideration. "Purchaser" | 8 | | does not include a cardholder under the Compassionate Use of | 9 | | Medical Cannabis Program Act. | 10 | | "Qualified Social Equity Applicant" means a Social Equity | 11 | | Applicant who has been awarded a conditional license under this | 12 | | Act to operate a cannabis business establishment. | 13 | | "Resided" means an individual's primary residence was | 14 | | located within the relevant geographic area as established by 2 | 15 | | of the following: | 16 | | (1) a signed lease agreement that includes the | 17 | | applicant's name; | 18 | | (2) a property deed that includes the applicant's name; | 19 | | (3) school records; | 20 | | (4) a voter registration card; | 21 | | (5) an Illinois driver's license, an Illinois | 22 | | Identification Card, or an Illinois Person with a | 23 | | Disability Identification Card; | 24 | | (6) a paycheck stub; | 25 | | (7) a utility bill; | 26 | | (8) tax records; or |
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| 1 | | (9) any other proof of residency or other information | 2 | | necessary to establish residence as provided by rule. | 3 | | "Smoking" means the inhalation of smoke caused by the | 4 | | combustion of cannabis. | 5 | | "Social Equity Applicant" means an applicant that is an | 6 | | Illinois resident that meets one of the following criteria: | 7 | | (1) an applicant with at least 51% ownership and | 8 | | control by one or more individuals who have resided for at | 9 | | least 5 of the preceding 10 years in a Disproportionately | 10 | | Impacted Area; | 11 | | (2) an applicant with at least 51% ownership and | 12 | | control by one or more individuals who:
| 13 | | (i) have been arrested for, convicted of, or | 14 | | adjudicated delinquent for any offense that is | 15 | | eligible for expungement under this Act; or
| 16 | | (ii) is a member of an impacted family; | 17 | | (3) for applicants with a minimum of 10 full-time | 18 | | employees, an applicant with at least 51% of current | 19 | | employees who: | 20 | | (i) currently reside in a Disproportionately | 21 | | Impacted Area; or | 22 | | (ii) have been arrested for, convicted of, or | 23 | | adjudicated delinquent for any offense that is | 24 | | eligible for expungement under this Act or member of an | 25 | | impacted family. | 26 | | Nothing in this Act shall be construed to preempt or limit |
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| 1 | | the duties of any employer under the Job Opportunities for | 2 | | Qualified Applicants Act. Nothing in this Act shall permit an | 3 | | employer to require an employee to disclose sealed or expunged | 4 | | offenses, unless otherwise required by law. | 5 | | "Special district" means a unit of local government, other | 6 | | than a county, municipality, or school district. | 7 | | "Tincture" means a cannabis-infused solution, typically | 8 | | comprised of alcohol, glycerin, or vegetable oils, derived | 9 | | either directly from the cannabis plant or from a processed | 10 | | cannabis extract. A tincture is not an alcoholic liquor as | 11 | | defined in the Liquor Control Act of 1934. A tincture shall | 12 | | include a calibrated dropper or other similar device capable of | 13 | | accurately measuring servings. | 14 | | "Transporting organization" or "transporter" means an | 15 | | organization or business that is licensed by the Department of | 16 | | Agriculture to transport cannabis or cannabis-infused product | 17 | | on behalf of a cannabis business establishment or a community | 18 | | college licensed under the Community
College Cannabis | 19 | | Vocational Training Pilot Program.
| 20 | | "Transporting organization agent" means a principal | 21 | | officer, board member, employee, or agent of a transporting | 22 | | organization. | 23 | | "Transporting organization agent identification card" | 24 | | means a document issued by the Department of Agriculture that | 25 | | identifies a person as a transporting organization agent. | 26 | | "Unit of local government" means any county, city, village, |
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| 1 | | or incorporated town. | 2 | | "Vegetative stage" means the stage of cultivation in which | 3 | | a cannabis plant is propagated to produce additional cannabis | 4 | | plants or reach a sufficient size for production. This includes | 5 | | seedlings, clones, mothers, and other immature cannabis plants | 6 | | as follows: | 7 | | (1) if the cannabis plant is in an area that has not | 8 | | been intentionally deprived of light for a period of time | 9 | | intended to produce flower buds and induce maturation, it | 10 | | has no more than 2 stigmas visible at each internode of the | 11 | | cannabis plant; or | 12 | | (2) any cannabis plant that is cultivated solely for | 13 | | the purpose of propagating clones and is never used to | 14 | | produce cannabis.
| 15 | | (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.) | 16 | | (410 ILCS 705/20-50)
| 17 | | Sec. 20-50. Cultivator taxes; returns. | 18 | | (a) A tax is imposed upon the privilege of cultivating and | 19 | | processing adult use cannabis at the rate of 7% of the gross | 20 | | receipts from the sale of cannabis by a cultivator to a | 21 | | dispensing organization. The sale of any adult use product that | 22 | | contains any amount of cannabis or any derivative thereof is | 23 | | subject to the tax under this Section on the full selling price | 24 | | of the product. The proceeds from this tax shall be deposited | 25 | | into the Cannabis Regulation Fund. This tax shall be paid by |
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| 1 | | the cultivator who makes the first sale and is not the | 2 | | responsibility of a dispensing organization, qualifying | 3 | | patient, or purchaser. | 4 | | (b) In the administration of and compliance with this | 5 | | Section, the Department of Revenue and persons who are subject | 6 | | to this Section: (i) have the same rights, remedies, | 7 | | privileges, immunities, powers, and duties, (ii) are subject to | 8 | | the same conditions, restrictions, limitations, penalties, and | 9 | | definitions of terms, and (iii) shall employ the same modes of | 10 | | procedure as are set forth in the Cannabis Cultivation | 11 | | Privilege Tax Law and the Uniform Penalty and Interest Act as | 12 | | if those provisions were set forth in this Section. | 13 | | (c) The tax imposed under this Act shall be in addition to | 14 | | all other occupation or privilege taxes imposed by the State of | 15 | | Illinois or by any municipal corporation or political | 16 | | subdivision thereof.
| 17 | | (d) Notwithstanding any other provision of law, no special | 18 | | district may levy a tax upon the privilege of cultivating and | 19 | | processing adult use cannabis. | 20 | | (Source: P.A. 101-27, eff. 6-25-19.) | 21 | | (410 ILCS 705/60-10)
| 22 | | Sec. 60-10. Tax imposed. | 23 | | (a) Beginning September 1, 2019, a tax is imposed upon the | 24 | | privilege of cultivating cannabis at the rate of 7% of the | 25 | | gross receipts from the first sale of cannabis by a cultivator. |
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| 1 | | The sale of any product that contains any amount of cannabis or | 2 | | any derivative thereof is subject to the tax under this Section | 3 | | on the full selling price of the product. The Department may | 4 | | determine the selling price of the cannabis when the seller and | 5 | | purchaser are affiliated persons, when the sale and purchase of | 6 | | cannabis is not an arm's length transaction, or when cannabis | 7 | | is transferred by a craft grower to the craft grower's | 8 | | dispensing organization or infuser or processing organization | 9 | | and a value is not established for the cannabis. The value | 10 | | determined by the Department shall be commensurate with the | 11 | | actual price received for products of like quality, character, | 12 | | and use in the area. If there are no sales of cannabis of like | 13 | | quality, character, and use in the same area, then the | 14 | | Department shall establish a reasonable value based on sales of | 15 | | products of like quality, character, and use in other areas of | 16 | | the State, taking into consideration any other relevant | 17 | | factors. | 18 | | (b) The Cannabis Cultivation Privilege Tax imposed under | 19 | | this Article is solely the responsibility of the cultivator who | 20 | | makes the first sale and is not the responsibility of a | 21 | | subsequent purchaser, a dispensing organization, or an | 22 | | infuser. Persons subject to the tax imposed under this Article | 23 | | may, however, reimburse themselves for their tax liability | 24 | | hereunder by separately stating reimbursement for their tax | 25 | | liability as an additional charge. | 26 | | (c) The tax imposed under this Article shall be in addition |
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| 1 | | to all other occupation, privilege, or excise taxes imposed by | 2 | | the State of Illinois or by any unit of local government.
| 3 | | (d) Notwithstanding any other provision of law, no special | 4 | | district may levy a tax upon the privilege of cultivating | 5 | | cannabis. | 6 | | (Source: P.A. 101-27, eff. 6-25-19.) | 7 | | (410 ILCS 705/65-10)
| 8 | | Sec. 65-10. Tax imposed. | 9 | | (a) Beginning January 1, 2020, a tax is imposed upon | 10 | | purchasers for the privilege of using cannabis at the following | 11 | | rates: | 12 | | (1) Any cannabis, other than a cannabis-infused | 13 | | product, with an adjusted delta-9-tetrahydrocannabinol | 14 | | level at or below 35% shall be taxed at a rate of 10% of the | 15 | | purchase price; | 16 | | (2) Any cannabis, other than a cannabis-infused | 17 | | product, with an adjusted delta-9-tetrahydrocannabinol | 18 | | level above 35% shall be taxed at a rate of 25% of the | 19 | | purchase price; and | 20 | | (3) A cannabis-infused product shall be taxed at a rate | 21 | | of 20% of the purchase price. | 22 | | (b) The purchase of any product that contains any amount of | 23 | | cannabis or any derivative thereof is subject to the tax under | 24 | | subsection (a) of this Section on the full purchase price of | 25 | | the product. |
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| 1 | | (c) The tax imposed under this Section is not imposed on | 2 | | cannabis that is subject to tax under the Compassionate Use of | 3 | | Medical Cannabis Program Act. The tax imposed by this Section | 4 | | is not imposed with respect to any transaction in interstate | 5 | | commerce, to the extent the transaction may not, under the | 6 | | Constitution and statutes of the United States, be made the | 7 | | subject of taxation by this State. | 8 | | (d) The tax imposed under this Article shall be in addition | 9 | | to all other occupation, privilege, or excise taxes imposed by | 10 | | the State of Illinois or by any municipal corporation or | 11 | | political subdivision thereof. | 12 | | (e) The tax imposed under this Article shall not be imposed | 13 | | on any purchase by a purchaser if the cannabis retailer is | 14 | | prohibited by federal or State Constitution, treaty, | 15 | | convention, statute, or court decision from collecting the tax | 16 | | from the purchaser.
| 17 | | (f) Notwithstanding any other provision of law, no special | 18 | | district may levy a tax upon purchasers for the privilege of | 19 | | using cannabis. | 20 | | (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
| 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law.
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