093_SB0843ham002

 










                                     LRB093 02925 MKM 15734 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 any agreement to share or rebate
13    any portion  of  retailers'  occupation  taxes  generated  by
14    retail sales of tangible personal property if: (1) the tax on
15    those  retail  sales,  absent  the agreement, would have been
16    paid to  another  unit  of  local  government;  and  (2)  the
17    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 15734 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 agreement  entered
 4    into prior to July 1, 2003 is not affected by this amendatory
 5    Act  of  the  93rd  General  Assembly  and  may be renewed or
 6    extended after the effective date of this amendatory  Act  of
 7    the  93rd General Assembly. Any unit of local government that
 8    prevails in the circuit court action is entitled  to  damages
 9    in the amount of the tax revenue it was denied as a result of
10    the   agreement,   statutory   interest,   costs,  reasonable
11    attorney's fees, and an amount equal to 50% of the tax.

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

14        (65 ILCS 5/8-11-21 new)
15        Sec.  8-11-21.  Agreements  to share or rebate occupation
16    taxes. On and after  July  1,  2003,  neither  the  corporate
17    authorities of a municipality nor a retailer shall enter into
18    any  agreement  to  share or rebate any portion of retailers'
19    occupation  taxes  generated  by  retail  sales  of  tangible
20    personal property if: (1) the  tax  on  those  retail  sales,
21    absent the agreement, would have been paid to another unit of
22    local government; and (2) the retailer maintains, within that
23    other  unit of local government, a retail location from which
24    the tangible personal property is delivered to purchasers, or
25    a warehouse from which  the  tangible  personal  property  is
26    delivered  to purchasers. Any unit of local government denied
27    retailers' occupation tax revenue  because  of  an  agreement
28    that  violates  this  Section  may  file an action in circuit
29    court against the  municipality,  against  the  retailer,  or
30    both. Any agreement entered into prior to July 1, 2003 is not
31    affected  by this amendatory Act of the 93rd General Assembly
32    and may be renewed or extended after the  effective  date  of
 
                            -3-      LRB093 02925 MKM 15734 a
 1    this amendatory Act of the 93rd General Assembly. Any unit of
 2    local government that prevails in the circuit court action is
 3    entitled  to  damages in the amount of the tax revenue it was
 4    denied as a result  of  the  agreement,  statutory  interest,
 5    costs, reasonable attorney's fees, and an amount equal to 50%
 6    of the tax.

 7        Section  99.  Effective date.  This Act takes effect upon
 8    becoming law.".