Full Text of SB2324 103rd General Assembly
SB2324eng 103RD GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Counties Code is amended by changing | 5 | | Section 5-1006.7 as follows: | 6 | | (55 ILCS 5/5-1006.7) | 7 | | Sec. 5-1006.7. School facility and resources occupation | 8 | | taxes. | 9 | | (a) In any county, a tax shall be imposed upon all persons | 10 | | engaged in the business of selling tangible personal property, | 11 | | other than personal property titled or registered with an | 12 | | agency of this State's government, at retail in the county on | 13 | | the gross receipts from the sales made in the course of | 14 | | business to provide revenue to be used exclusively for (i) | 15 | | school facility purposes (except as otherwise provided in this | 16 | | Section), (ii) school resource officers and mental health | 17 | | professionals, or (iii) school facility purposes, school | 18 | | resource officers, and mental health professionals if a | 19 | | proposition for the tax has been submitted to the electors of | 20 | | that county and approved by a majority of those voting on the | 21 | | question as provided in subsection (c). The tax under this | 22 | | Section shall be imposed only in one-quarter percent | 23 | | increments and may not exceed 1%. |
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| 1 | | This additional tax may not be imposed on tangible | 2 | | personal property taxed at the 1% rate under the Retailers' | 3 | | Occupation Tax Act (or at the 0% rate imposed under Public Act | 4 | | 102-700 this amendatory Act of the 102nd General Assembly ). | 5 | | Beginning December 1, 2019 and through December 31, 2020, this | 6 | | tax is not imposed on sales of aviation fuel unless the tax | 7 | | revenue is expended for airport-related purposes. If the | 8 | | county does not have an airport-related purpose to which it | 9 | | dedicates aviation fuel tax revenue, then aviation fuel is | 10 | | excluded from the tax. The county must comply with the | 11 | | certification requirements for airport-related purposes under | 12 | | Section 2-22 of the Retailers' Occupation Tax Act. For | 13 | | purposes of this Section, "airport-related purposes" has the | 14 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. | 15 | | Beginning January 1, 2021, this tax is not imposed on sales of | 16 | | aviation fuel for so long as the revenue use requirements of 49 | 17 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
| 18 | | The Department of Revenue has full power to administer and | 19 | | enforce this subsection, to collect all taxes and penalties | 20 | | due under this subsection, to dispose of taxes and penalties | 21 | | so collected in the manner provided in this subsection, and to | 22 | | determine all rights to credit memoranda arising on account of | 23 | | the erroneous payment of a tax or penalty under this | 24 | | subsection. The Department shall deposit all taxes and | 25 | | penalties collected under this subsection into a special fund | 26 | | created for that purpose. |
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| 1 | | In the administration of and compliance with this | 2 | | subsection, the Department and persons who are subject to this | 3 | | subsection (i) have the same rights, remedies, privileges, | 4 | | immunities, powers, and duties, (ii) are subject to the same | 5 | | conditions, restrictions, limitations, penalties, and | 6 | | definitions of terms, and (iii) shall employ the same modes of | 7 | | procedure as are set forth in Sections 1 through 1o, 2 through | 8 | | 2-70 (in respect to all provisions contained in those Sections | 9 | | other than the State rate of tax), 2a through 2h, 3 (except as | 10 | | to the disposition of taxes and penalties collected, and | 11 | | except that the retailer's discount is not allowed for taxes | 12 | | 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, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, | 15 | | 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' | 16 | | Occupation Tax Act and all provisions of the Uniform Penalty | 17 | | and Interest Act as if those provisions were set forth in this | 18 | | subsection. | 19 | | The certificate of registration that is issued by the | 20 | | Department to a retailer under the Retailers' Occupation Tax | 21 | | Act permits the retailer to engage in a business that is | 22 | | taxable without registering separately with the Department | 23 | | under an ordinance or resolution under this subsection. | 24 | | Persons subject to any tax imposed under the authority | 25 | | granted in this subsection may reimburse themselves for their | 26 | | seller's tax liability by separately stating that tax as an |
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| 1 | | additional charge, which may be stated in combination, in a | 2 | | single amount, with State tax that sellers are required to | 3 | | collect under the Use Tax Act, pursuant to any bracketed | 4 | | schedules set forth by the Department. | 5 | | (b) If a tax has been imposed under subsection (a), then a | 6 | | service occupation tax must also be imposed at the same rate | 7 | | upon all persons engaged, in the county, in the business of | 8 | | making sales of service, who, as an incident to making those | 9 | | sales of service, transfer tangible personal property within | 10 | | the county as an incident to a sale of service. | 11 | | This tax may not be imposed on tangible personal property | 12 | | taxed at the 1% rate under the Service Occupation Tax Act (or | 13 | | at the 0% rate imposed under Public Act 102-700 this | 14 | | amendatory Act of the 102nd General Assembly ). Beginning | 15 | | December 1, 2019 and through December 31, 2020, this tax is not | 16 | | imposed on sales of aviation fuel unless the tax revenue is | 17 | | expended for airport-related purposes. If the county does not | 18 | | have an airport-related purpose to which it dedicates aviation | 19 | | fuel tax revenue, then aviation fuel is excluded from the tax. | 20 | | The county must comply with the certification requirements for | 21 | | airport-related purposes under Section 2-22 of the Retailers' | 22 | | Occupation Tax Act. For purposes of this Section, | 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 county. | 2 | | The tax imposed under this subsection and all civil | 3 | | penalties that may be assessed as an incident thereof shall be | 4 | | collected and enforced by the Department and deposited into a | 5 | | special fund created for that purpose. The Department has full | 6 | | power to administer and enforce this subsection, to collect | 7 | | all taxes and penalties due under this subsection, to dispose | 8 | | of taxes and penalties so collected in the manner provided in | 9 | | this subsection, and to determine all rights to credit | 10 | | memoranda arising on account of the erroneous payment of a tax | 11 | | or penalty under this subsection. | 12 | | In the administration of and compliance with this | 13 | | subsection, the Department and persons who are subject to this | 14 | | subsection shall (i) have the same rights, remedies, | 15 | | privileges, immunities, powers and duties, (ii) be subject to | 16 | | the same conditions, restrictions, limitations, penalties and | 17 | | definition of terms, and (iii) employ the same modes of | 18 | | procedure as are set forth in Sections 2 (except that that | 19 | | reference to State in the definition of supplier maintaining a | 20 | | place of business in this State means the county), 2a through | 21 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 22 | | those Sections other than the State rate of tax), 4 (except | 23 | | that the reference to the State shall be to the county), 5, 7, | 24 | | 8 (except that the jurisdiction to which the tax is a debt to | 25 | | the extent indicated in that Section 8 is the county), 9 | 26 | | (except as to the disposition of taxes and penalties |
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| 1 | | collected, and except that the retailer's discount is not | 2 | | allowed for taxes paid on aviation fuel that are subject to the | 3 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 4 | | 47133), 10, 11, 12 (except the reference therein to Section 2b | 5 | | of the Retailers' Occupation Tax Act), 13 (except that any | 6 | | reference to the State means the county), Section 15, 16, 17, | 7 | | 18, 19, and 20 of the Service Occupation Tax Act and all | 8 | | provisions of the Uniform Penalty and Interest Act, as fully | 9 | | as if those provisions were set forth herein. | 10 | | Persons subject to any tax imposed under the authority | 11 | | granted in this subsection may reimburse themselves for their | 12 | | serviceman's tax liability by separately stating the tax as an | 13 | | additional charge, which may be stated in combination, in a | 14 | | single amount, with State tax that servicemen are authorized | 15 | | to collect under the Service Use Tax Act, pursuant to any | 16 | | bracketed schedules set forth by the Department. | 17 | | (c) The tax under this Section may not be imposed until the | 18 | | question of imposing the tax has been submitted to the | 19 | | electors of the county at a regular election and approved by a | 20 | | majority of the electors voting on the question. For all | 21 | | regular elections held prior to August 23, 2011 (the effective | 22 | | date of Public Act 97-542), upon a resolution by the county | 23 | | board or a resolution by school district boards that represent | 24 | | at least 51% of the student enrollment within the county, the | 25 | | county board must certify the question to the proper election | 26 | | authority in accordance with the Election Code. |
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| 1 | | For all regular elections held prior to August 23, 2011 | 2 | | (the effective date of Public Act 97-542), the election | 3 | | authority must submit the question in substantially the | 4 | | following form: | 5 | | Shall (name of county) be authorized to impose a | 6 | | retailers' occupation tax and a service occupation tax | 7 | | (commonly referred to as a "sales tax") at a rate of | 8 | | (insert rate) to be used exclusively for school facility | 9 | | purposes? | 10 | | The election authority must record the votes as "Yes" or | 11 | | "No". | 12 | | If a majority of the electors voting on the question vote | 13 | | in the affirmative, then the county may, thereafter, impose | 14 | | the tax. | 15 | | For all regular elections held on or after August 23, 2011 | 16 | | (the effective date of Public Act 97-542) through the | 17 | | effective date of this amendatory Act of the 103rd General | 18 | | Assembly , the regional superintendent of schools for the | 19 | | county must, upon receipt of a resolution or resolutions of | 20 | | school district boards that represent more than 50% of the | 21 | | student enrollment within the county, certify the question to | 22 | | the proper election authority for submission to the electors | 23 | | of the county at the next regular election at which the | 24 | | question lawfully may be submitted to the electors, all in | 25 | | accordance with the Election Code. For all regular elections | 26 | | held after the effective date of this amendatory Act of the |
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| 1 | | 103rd General Assembly, the regional superintendent of schools | 2 | | for the county must, upon receipt of a resolution or | 3 | | resolutions of school district boards that represent more than | 4 | | 51% of the student enrollment within the county or two-thirds | 5 | | of the school districts, certify the question to the proper | 6 | | election authority for submission to the electors of the | 7 | | county at the next regular election at which the question | 8 | | lawfully may be submitted to the electors, all in accordance | 9 | | with the Election Code. | 10 | | For all regular elections held on or after August 23, 2011 | 11 | | (the effective date of Public Act 97-542) and before August | 12 | | 23, 2019 (the effective date of Public Act 101-455), the | 13 | | election authority must submit the question in substantially | 14 | | the following form: | 15 | | Shall a retailers' occupation tax and a service | 16 | | occupation tax (commonly referred to as a "sales tax") be | 17 | | imposed in (name of county) at a rate of (insert rate) to | 18 | | be used exclusively for school facility purposes? | 19 | | The election authority must record the votes as "Yes" or | 20 | | "No". | 21 | | If a majority of the electors voting on the question vote | 22 | | in the affirmative, then the tax shall be imposed at the rate | 23 | | set forth in the question. | 24 | | For all regular elections held on or after August 23, 2019 | 25 | | (the effective date of Public Act 101-455), the election | 26 | | authority must submit the question as follows: |
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| 1 | | (1) If the referendum is to expand the use of revenues | 2 | | from a currently imposed tax exclusively for school | 3 | | facility purposes to include school resource officers and | 4 | | mental health professionals, the question shall be in | 5 | | substantially the following form: | 6 | | In addition to school facility purposes, shall | 7 | | (name of county) school districts be authorized to use | 8 | | revenues from the tax commonly referred to as the | 9 | | school facility sales tax that is currently imposed in | 10 | | (name of county) at a rate of (insert rate) for school | 11 | | resource officers and mental health professionals? | 12 | | (2) If the referendum is to increase the rate of a tax | 13 | | currently imposed exclusively for school facility purposes | 14 | | at less than 1% and dedicate the additional revenues for | 15 | | school resource officers and mental health professionals, | 16 | | the question shall be in substantially the following form: | 17 | | Shall the tax commonly referred to as the school | 18 | | facility sales tax that is currently imposed in (name | 19 | | of county) at the rate of (insert rate) be increased to | 20 | | a rate of (insert rate) with the additional revenues | 21 | | used exclusively for school resource officers and | 22 | | mental health professionals? | 23 | | (3) If the referendum is to impose a tax in a county | 24 | | that has not previously imposed a tax under this Section | 25 | | exclusively for school facility purposes, the question | 26 | | shall be in substantially the following form: |
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| 1 | | Shall a retailers' occupation tax and a service | 2 | | occupation tax (commonly referred to as a sales tax) | 3 | | be imposed in (name of county) at a rate of (insert | 4 | | rate) to be used exclusively for school facility | 5 | | purposes? | 6 | | (4) If the referendum is to impose a tax in a county | 7 | | that has not previously imposed a tax under this Section | 8 | | exclusively for school resource officers and mental health | 9 | | professionals, the question shall be in substantially the | 10 | | following form: | 11 | | Shall a retailers' occupation tax and a service | 12 | | occupation tax (commonly referred to as a sales tax) | 13 | | be imposed in (name of county) at a rate of (insert | 14 | | rate) to be used exclusively for school resource | 15 | | officers and mental health professionals? | 16 | | (5) If the referendum is to impose a tax in a county | 17 | | that has not previously imposed a tax under this Section | 18 | | exclusively for school facility purposes, school resource | 19 | | officers, and mental health professionals, the question | 20 | | shall be in substantially the following form: | 21 | | Shall a retailers' occupation tax and a service | 22 | | occupation tax (commonly referred to as a sales tax) | 23 | | be imposed in (name of county) at a rate of (insert | 24 | | rate) to be used exclusively for school facility | 25 | | purposes, school resource officers, and mental health | 26 | | professionals? |
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| 1 | | The election authority must record the votes as "Yes" or | 2 | | "No". | 3 | | If a majority of the electors voting on the question vote | 4 | | in the affirmative, then the tax shall be imposed at the rate | 5 | | set forth in the question. | 6 | | For the purposes of this subsection (c), "enrollment" | 7 | | means the head count of the students residing in the county on | 8 | | the last school day of September of each year, which must be | 9 | | reported on the Illinois State Board of Education Public | 10 | | School Fall Enrollment/Housing Report.
| 11 | | (d) Except as otherwise provided, the Department shall | 12 | | immediately pay over to the State Treasurer, ex officio, as | 13 | | trustee, all taxes and penalties collected under this Section | 14 | | to be deposited into the School Facility Occupation Tax Fund, | 15 | | which shall be an unappropriated trust fund held outside the | 16 | | State treasury. Taxes and penalties collected on aviation fuel | 17 | | sold on or after December 1, 2019 and through December 31, | 18 | | 2020, shall be immediately paid over by the Department to the | 19 | | State Treasurer, ex officio, as trustee, for deposit into the | 20 | | Local Government Aviation Trust Fund. The Department shall | 21 | | only pay moneys into the Local Government Aviation Trust Fund | 22 | | under this Section for so long as the revenue use requirements | 23 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 24 | | county. | 25 | | On or before the 25th day of each calendar month, the | 26 | | Department shall prepare and certify to the Comptroller the |
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| 1 | | disbursement of stated sums of money to the regional | 2 | | superintendents of schools in counties from which retailers or | 3 | | servicemen have paid taxes or penalties to the Department | 4 | | during the second preceding calendar month. The amount to be | 5 | | paid to each regional superintendent of schools and disbursed | 6 | | to him or her in accordance with Section 3-14.31 of the School | 7 | | Code, is equal to the amount (not including credit memoranda | 8 | | and not including taxes and penalties collected on aviation | 9 | | fuel sold on or after December 1, 2019 and through December 31, | 10 | | 2020) collected from the county under this Section during the | 11 | | second preceding calendar month by the Department, (i) less 2% | 12 | | of that amount (except the amount collected on aviation fuel | 13 | | sold on or after December 1, 2019 and through December 31, | 14 | | 2020), of which 50% shall be deposited into the Tax Compliance | 15 | | and Administration Fund and shall be used by the Department, | 16 | | subject to appropriation, to cover the costs of the Department | 17 | | in administering and enforcing the provisions of this Section, | 18 | | on behalf of the county, and 50% shall be distributed to the | 19 | | regional superintendent of schools to cover the costs in | 20 | | administering and enforcing the provisions of this Section ; , | 21 | | (ii) plus an amount that the Department determines is | 22 | | necessary to offset any amounts that were erroneously paid to | 23 | | a different taxing body; (iii) less an amount equal to the | 24 | | amount of refunds made during the second preceding calendar | 25 | | month by the Department on behalf of the county; and (iv) less | 26 | | any amount that the Department determines is necessary to |
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| 1 | | offset any amounts that were payable to a different taxing | 2 | | body but were erroneously paid to the county. When certifying | 3 | | the amount of a monthly disbursement to a regional | 4 | | superintendent of schools under this Section, the Department | 5 | | shall increase or decrease the amounts by an amount necessary | 6 | | to offset any miscalculation of previous disbursements within | 7 | | the previous 6 months from the time a miscalculation is | 8 | | discovered. | 9 | | Within 10 days after receipt by the Comptroller from the | 10 | | Department of the disbursement certification to the regional | 11 | | superintendents of the schools provided for in this Section, | 12 | | the Comptroller shall cause the orders to be drawn for the | 13 | | respective amounts in accordance with directions contained in | 14 | | the certification. | 15 | | If the Department determines that a refund should be made | 16 | | under this Section to a claimant instead of issuing a credit | 17 | | memorandum, then the Department shall notify the Comptroller, | 18 | | who shall cause the order to be drawn for the amount specified | 19 | | and to the person named in the notification from the | 20 | | Department. The refund shall be paid by the Treasurer out of | 21 | | the School Facility Occupation Tax Fund or the Local | 22 | | Government Aviation Trust Fund, as appropriate.
| 23 | | (e) For the purposes of determining the local governmental | 24 | | unit whose tax is applicable, a retail sale by a producer of | 25 | | coal or another mineral mined in Illinois is a sale at retail | 26 | | at the place where the coal or other mineral mined in Illinois |
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| 1 | | is extracted from the earth. This subsection does not apply to | 2 | | coal or another mineral when it is delivered or shipped by the | 3 | | seller to the purchaser at a point outside Illinois so that the | 4 | | sale is exempt under the United States Constitution as a sale | 5 | | in interstate or foreign commerce. | 6 | | (f) Nothing in this Section may be construed to authorize | 7 | | a tax to be imposed upon the privilege of engaging in any | 8 | | business that under the Constitution of the United States may | 9 | | not be made the subject of taxation by this State. | 10 | | (g) If a county board imposes a tax under this Section | 11 | | pursuant to a referendum held before August 23, 2011 (the | 12 | | effective date of Public Act 97-542) at a rate below the rate | 13 | | set forth in the question approved by a majority of electors of | 14 | | that county voting on the question as provided in subsection | 15 | | (c), then the county board may, by ordinance, increase the | 16 | | rate of the tax up to the rate set forth in the question | 17 | | approved by a majority of electors of that county voting on the | 18 | | question as provided in subsection (c). If a county board | 19 | | imposes a tax under this Section pursuant to a referendum held | 20 | | before August 23, 2011 (the effective date of Public Act | 21 | | 97-542), then the board may, by ordinance, discontinue or | 22 | | reduce the rate of the tax. If a tax is imposed under this | 23 | | Section pursuant to a referendum held on or after August 23, | 24 | | 2011 (the effective date of Public Act 97-542) and before | 25 | | August 23, 2019 (the effective date of Public Act 101-455), | 26 | | then the county board may reduce or discontinue the tax, but |
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| 1 | | only in accordance with subsection (h-5) of this Section. If a | 2 | | tax is imposed under this Section pursuant to a referendum | 3 | | held on or after August 23, 2019 (the effective date of Public | 4 | | Act 101-455), then the county board may reduce or discontinue | 5 | | the tax, but only in accordance with subsection (h-10). If, | 6 | | however, a school board issues bonds that are secured by the | 7 | | proceeds of the tax under this Section, then the county board | 8 | | may not reduce the tax rate or discontinue the tax if that rate | 9 | | reduction or discontinuance would adversely affect the school | 10 | | board's ability to pay the principal and interest on those | 11 | | bonds as they become due or necessitate the extension of | 12 | | additional property taxes to pay the principal and interest on | 13 | | those bonds. If the county board reduces the tax rate or | 14 | | discontinues the tax, then a referendum must be held in | 15 | | accordance with subsection (c) of this Section in order to | 16 | | increase the rate of the tax or to reimpose the discontinued | 17 | | tax. | 18 | | Until January 1, 2014, the results of any election that | 19 | | imposes, reduces, or discontinues a tax under this Section | 20 | | must be certified by the election authority, and any ordinance | 21 | | that increases or lowers the rate or discontinues the tax must | 22 | | be certified by the county clerk and, in each case, filed with | 23 | | the Illinois Department of Revenue either (i) on or before the | 24 | | first day of April, whereupon the Department shall proceed to | 25 | | administer and enforce the tax or change in the rate as of the | 26 | | first day of July next following the filing; or (ii) on or |
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| 1 | | before the first day of October, whereupon the Department | 2 | | shall proceed to administer and enforce the tax or change in | 3 | | the rate as of the first day of January next following the | 4 | | filing. | 5 | | Beginning January 1, 2014, the results of any election | 6 | | that imposes, reduces, or discontinues a tax under this | 7 | | Section must be certified by the election authority, and any | 8 | | ordinance that increases or lowers the rate or discontinues | 9 | | the tax must be certified by the county clerk and, in each | 10 | | case, filed with the Illinois Department of Revenue either (i) | 11 | | on or before the first day of May, whereupon the Department | 12 | | shall proceed to administer and enforce the tax or change in | 13 | | the rate as of the first day of July next following the filing; | 14 | | or (ii) on or before the first day of October, whereupon the | 15 | | Department shall proceed to administer and enforce the tax or | 16 | | change in the rate as of the first day of January next | 17 | | following the filing. | 18 | | (h) For purposes of this Section, "school facility | 19 | | purposes" means (i) the acquisition, development, | 20 | | construction, reconstruction, rehabilitation, improvement, | 21 | | financing, architectural planning, and installation of capital | 22 | | facilities consisting of buildings, structures, and durable | 23 | | equipment and for the acquisition and improvement of real | 24 | | property and interest in real property required, or expected | 25 | | to be required, in connection with the capital facilities and | 26 | | (ii) the payment of bonds or other obligations heretofore or |
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| 1 | | hereafter issued, including bonds or other obligations | 2 | | heretofore or hereafter issued to refund or to continue to | 3 | | refund bonds or other obligations issued, for school facility | 4 | | purposes, provided that the taxes levied to pay those bonds | 5 | | are abated by the amount of the taxes imposed under this | 6 | | Section that are used to pay those bonds. "School facility | 7 | | purposes" also includes fire prevention, safety, energy | 8 | | conservation, accessibility, school security, and specified | 9 | | repair purposes set forth under Section 17-2.11 of the School | 10 | | Code. | 11 | | (h-5) A county board in a county where a tax has been | 12 | | imposed under this Section pursuant to a referendum held on or | 13 | | after August 23, 2011 (the effective date of Public Act | 14 | | 97-542) and before August 23, 2019 (the effective date of | 15 | | Public Act 101-455) may, by ordinance or resolution, submit to | 16 | | the voters of the county the question of reducing or | 17 | | discontinuing the tax. In the ordinance or resolution, the | 18 | | county board shall certify the question to the proper election | 19 | | authority in accordance with the Election Code. The election | 20 | | authority must submit the question in substantially the | 21 | | following form: | 22 | | Shall the school facility retailers' occupation tax | 23 | | and service occupation tax (commonly referred to as the | 24 | | "school facility sales tax") currently imposed in (name of | 25 | | county) at a rate of (insert rate) be (reduced to (insert | 26 | | rate))(discontinued)? |
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| 1 | | If a majority of the electors voting on the question vote in | 2 | | the affirmative, then, subject to the provisions of subsection | 3 | | (g) of this Section, the tax shall be reduced or discontinued | 4 | | as set forth in the question. | 5 | | (h-10) A county board in a county where a tax has been | 6 | | imposed under this Section pursuant to a referendum held on or | 7 | | after August 23, 2019 (the effective date of Public Act | 8 | | 101-455) may, by ordinance or resolution, submit to the voters | 9 | | of the county the question of reducing or discontinuing the | 10 | | tax. In the ordinance or resolution, the county board shall | 11 | | certify the question to the proper election authority in | 12 | | accordance with the Election Code. The election authority must | 13 | | submit the question in substantially the following form: | 14 | | Shall the school facility and resources retailers' | 15 | | occupation tax and service occupation tax (commonly | 16 | | referred to as the school facility and resources sales | 17 | | tax) currently imposed in (name of county) at a rate of | 18 | | (insert rate) be (reduced to (insert rate)) | 19 | | (discontinued)? | 20 | | The election authority must record the votes as "Yes" or | 21 | | "No". | 22 | | If a majority of the electors voting on the question vote | 23 | | in the affirmative, then, subject to the provisions of | 24 | | subsection (g) of this Section, the tax shall be reduced or | 25 | | discontinued as set forth in the question. | 26 | | (i) This Section does not apply to Cook County. |
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| 1 | | (j) This Section may be cited as the County School | 2 | | Facility and Resources Occupation Tax Law.
| 3 | | (Source: P.A. 101-10, eff. 6-5-19; 101-455, eff. 8-23-19; | 4 | | 101-604, eff. 12-13-19; 102-700, eff. 4-19-22; 102-1062, eff. | 5 | | 7-1-22; revised 8-10-22.)
| 6 | | Section 99. Effective date. This Act takes effect upon | 7 | | becoming law.
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