093_SB0843ham001











                                     LRB093 02925 MKM 15263 a

 1                    AMENDMENT TO SENATE BILL 843

 2        AMENDMENT NO.     .  Amend Senate Bill 843  by  replacing
 3    the title with the following:
 4        "AN ACT concerning local government."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5.  The  Counties  Code  is  amended  by  adding
 8    Section 5-1014.3 as follows:

 9        (55 ILCS 5/5-1014.3 new)
10        Sec.  5-1014.3.  Agreements to share or rebate occupation
11    taxes. On and after July 1, 2003, neither a county board  nor
12    a  retailer  shall enter into or renew any agreement to share
13    or  rebate  any  portion  of  retailers'   occupation   taxes
14    generated  by  retail sales of tangible personal property if:
15    (1) the tax on those  retail  sales,  absent  the  agreement,
16    would have been paid to another unit of local government; and
17    (2)  the  retailer maintains, within that other unit of local
18    government,  a  retail  location  from  which  the   tangible
19    personal  property is delivered to purchasers, or a warehouse
20    from which the tangible personal  property  is  delivered  to
21    purchasers.  Any  unit  of local government denied retailers'
 
                            -2-      LRB093 02925 MKM 15263 a
 1    occupation tax revenue because of an agreement that  violates
 2    this  Section may file an action in circuit court against the
 3    county, against the retailer, or  both.  Any  unit  of  local
 4    government  that  prevails  in  the  circuit  court action is
 5    entitled to damages in the amount of the tax revenue  it  was
 6    denied  as  a  result  of  the agreement, statutory interest,
 7    costs, reasonable attorney's fees, and an amount equal to 50%
 8    of the tax.

 9        Section 10. The Illinois Municipal  Code  is  amended  by
10    adding Section 8-11-21 as follows:

11        (65 ILCS 5/8-11-21 new)
12        Sec.  8-11-21.  Agreements  to share or rebate occupation
13    taxes. On and after  July  1,  2003,  neither  the  corporate
14    authorities of a municipality nor a retailer shall enter into
15    or  renew  any  agreement  to  share or rebate any portion of
16    retailers' occupation taxes  generated  by  retail  sales  of
17    tangible  personal  property  if: (1) the tax on those retail
18    sales, absent the agreement, would have been paid to  another
19    unit  of  local  government;  and (2) the retailer maintains,
20    within that other unit of local government, a retail location
21    from which the tangible personal  property  is  delivered  to
22    purchasers,  or  a warehouse from which the tangible personal
23    property is  delivered  to  purchasers.  Any  unit  of  local
24    government  denied  retailers' occupation tax revenue because
25    of an agreement that violates this Section may file an action
26    in  circuit  court  against  the  municipality,  against  the
27    retailer, or both. Any unit of local government that prevails
28    in the circuit court action is entitled  to  damages  in  the
29    amount  of  the  tax revenue it was denied as a result of the
30    agreement, statutory interest, costs,  reasonable  attorney's
31    fees, and an amount equal to 50% of the tax.
 
                            -3-      LRB093 02925 MKM 15263 a
 1        Section  99.  Effective date.  This Act takes effect upon
 2    becoming law.".