Full Text of SB3196 93rd General Assembly
SB3196ham001 93RD GENERAL ASSEMBLY
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Rep. Michael J. Madigan
Filed: 1/10/2005
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| AMENDMENT TO SENATE BILL 3196
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| AMENDMENT NO. ______. Amend Senate Bill 3196 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Use Tax Act is amended by changing Section | 5 |
| 3-55 as follows:
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| (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
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| Sec. 3-55. Multistate exemption. To prevent actual or | 8 |
| likely multistate taxation, the tax imposed by this
Act
does | 9 |
| not apply to the use of
tangible personal property in this | 10 |
| State under the following circumstances:
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| (a) The use, in this State, of tangible personal property | 12 |
| acquired
outside this State by a nonresident individual and | 13 |
| brought into this
State by the individual for his or her own | 14 |
| use while temporarily within
this State or while passing | 15 |
| through this State.
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| (b) The use, in this State, of tangible personal
property | 17 |
| by an
interstate carrier for hire as rolling stock moving in | 18 |
| interstate
commerce or by lessors under a lease of one year or | 19 |
| longer executed or
in effect at the time of purchase of | 20 |
| tangible personal property by
interstate carriers for-hire for | 21 |
| use as rolling stock moving in interstate
commerce as long as | 22 |
| so used by the interstate carriers for-hire, and equipment
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| operated by a telecommunications provider, licensed as a common | 24 |
| carrier by the
Federal Communications Commission, which is |
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| permanently installed in or affixed
to aircraft moving in | 2 |
| interstate commerce.
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| (c) The use, in this State, by owners, lessors,
or
shippers
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| of tangible personal property that is utilized by interstate | 5 |
| carriers
for hire for use as rolling stock moving in interstate | 6 |
| commerce as
long as so used by the interstate carriers for | 7 |
| hire, and equipment
operated by a telecommunications provider, | 8 |
| licensed as a common carrier by the
Federal Communications | 9 |
| Commission, which is permanently installed in or affixed
to | 10 |
| aircraft moving in interstate commerce.
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| (d) The use, in this State, of tangible personal property | 12 |
| that is
acquired outside this State and caused to be brought | 13 |
| into this State by
a person who has already paid a tax in | 14 |
| another State in respect to the
sale, purchase, or use of that | 15 |
| property, to the extent of the amount of
the tax properly due | 16 |
| and paid in the other State.
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| (e) The temporary storage, in this State, of tangible | 18 |
| personal
property that is acquired outside this State and that, | 19 |
| after
being brought into this State and stored here | 20 |
| temporarily, is used
solely outside this State or is physically | 21 |
| attached to or incorporated
into other tangible personal | 22 |
| property that is used solely outside this
State, or is altered | 23 |
| by converting, fabricating, manufacturing, printing,
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| processing, or shaping, and, as altered, is used solely outside | 25 |
| this State.
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| (f) The temporary storage in this State of building | 27 |
| materials and
fixtures that are acquired either in this State | 28 |
| or outside this State
by an Illinois registered combination | 29 |
| retailer and construction contractor, and
that the purchaser | 30 |
| thereafter uses outside this State by incorporating that
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| property into real estate located outside this State.
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| (g) The use or purchase of tangible personal property by a | 33 |
| common carrier
by rail or motor that receives the physical | 34 |
| possession of the property in
Illinois, and
that transports the |
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| property, or shares with another common carrier in the
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| transportation of the property, out of Illinois on a standard | 3 |
| uniform bill of
lading showing the seller of the property as | 4 |
| the shipper or consignor of the
property to a destination | 5 |
| outside Illinois, for use outside Illinois.
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| (h) Except as provided in subsection (h-1), the
The use, in | 7 |
| this State, of a motor vehicle that was sold in
this State to a | 8 |
| nonresident, even though the motor vehicle is
delivered to the | 9 |
| nonresident in this State, if the motor vehicle
is not to be | 10 |
| titled in this State, and if a
drive-away permit is issued to | 11 |
| the motor vehicle as
provided in Section 3-603 of the Illinois | 12 |
| Vehicle Code or if the
nonresident purchaser has vehicle | 13 |
| registration plates to transfer
to the motor vehicle upon | 14 |
| returning to his or her home state.
The issuance of the | 15 |
| drive-away permit or having the
out-of-state
registration | 16 |
| plates to be transferred shall be prima facie evidence
that the | 17 |
| motor vehicle will not be titled in this State.
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| (h-1) The exemption under subsection (h) does not apply if | 19 |
| the state in which the motor vehicle will be titled does not | 20 |
| allow a reciprocal exemption for the use in that state of a | 21 |
| motor vehicle sold and delivered in that state to an Illinois | 22 |
| resident but titled in Illinois. The tax collected under this | 23 |
| Act on the sale of a motor vehicle in this State to a resident | 24 |
| of another state that does not allow a reciprocal exemption | 25 |
| shall be imposed at a rate equal to the state's rate of tax on | 26 |
| taxable property in the state in which the purchaser is a | 27 |
| resident, except that the tax shall not exceed the tax that | 28 |
| would otherwise be imposed under this Act. At the time of the | 29 |
| sale, the purchaser shall execute a statement, signed under | 30 |
| penalty of perjury, of his or her intent to title the vehicle | 31 |
| in the state in which the purchaser is a resident within 30 | 32 |
| days after the sale and of the fact of the payment to the State | 33 |
| of Illinois of tax in an amount equivalent to the state's rate | 34 |
| of tax on taxable property in his or her state of residence and |
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| shall submit the statement to the appropriate tax collection | 2 |
| agency in his or her state of residence. In addition, the | 3 |
| retailer must retain a signed copy of the statement in his or | 4 |
| her records. Nothing in this subsection shall be construed to | 5 |
| require the removal of the vehicle from this state following | 6 |
| the filing of an intent to title the vehicle in the purchaser's | 7 |
| state of residence if the purchaser titles the vehicle in his | 8 |
| or her state of residence within 30 days after the date of | 9 |
| sale. The tax collected under this Act in accordance with this | 10 |
| subsection (h-1) shall be proportionately distributed as if the | 11 |
| tax were collected at the 6.25% general rate imposed under this | 12 |
| Act.
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| (i) Beginning July 1, 1999, the use, in this State, of fuel | 14 |
| acquired
outside this State and brought into this State in the | 15 |
| fuel supply
tanks of locomotives engaged in freight hauling and | 16 |
| passenger service for
interstate commerce. This subsection is | 17 |
| exempt from the provisions of Section
3-90.
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| (j) Beginning on January 1, 2002, the use of tangible | 19 |
| personal property
purchased from an Illinois retailer by a | 20 |
| taxpayer engaged in centralized
purchasing activities in | 21 |
| Illinois who will, upon receipt of the property in
Illinois, | 22 |
| temporarily store the property in Illinois (i) for the purpose | 23 |
| of
subsequently transporting it outside this State for use or | 24 |
| consumption
thereafter solely outside this State or (ii) for | 25 |
| the purpose of being
processed, fabricated, or manufactured | 26 |
| into, attached to, or incorporated into
other tangible personal | 27 |
| property to be transported outside this State and
thereafter | 28 |
| used or consumed solely outside this State. The Director of | 29 |
| Revenue
shall, pursuant to rules adopted in accordance with the | 30 |
| Illinois Administrative
Procedure Act, issue a permit to any | 31 |
| taxpayer in good standing with the
Department who is eligible | 32 |
| for the exemption under this subsection (j). The
permit issued | 33 |
| under this subsection (j) shall authorize the holder, to the
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| extent and in the manner specified in the rules adopted under |
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| this Act, to
purchase tangible personal property from a | 2 |
| retailer exempt from the taxes
imposed by this Act. Taxpayers | 3 |
| shall maintain all necessary books and records
to substantiate | 4 |
| the use and consumption of all such tangible personal property
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| outside of the State of Illinois.
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| (Source: P.A. 92-16, eff. 6-28-01; 92-488, eff. 8-23-01; | 7 |
| 92-680, eff.
7-16-02; 92-23, eff. 6-20-03.)
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| Section 10. The Retailers' Occupation Tax Act is amended by | 9 |
| changing Section 2-5 as follows:
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| (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
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| Sec. 2-5. Exemptions. Gross receipts from proceeds from the | 12 |
| sale of
the following tangible personal property are exempt | 13 |
| from the tax imposed
by this Act:
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| (1) Farm chemicals.
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| (2) Farm machinery and equipment, both new and used, | 16 |
| including that
manufactured on special order, certified by the | 17 |
| purchaser to be used
primarily for production agriculture or | 18 |
| State or federal agricultural
programs, including individual | 19 |
| replacement parts for the machinery and
equipment, including | 20 |
| machinery and equipment purchased for lease,
and including | 21 |
| implements of husbandry defined in Section 1-130 of
the | 22 |
| Illinois Vehicle Code, farm machinery and agricultural | 23 |
| chemical and
fertilizer spreaders, and nurse wagons required to | 24 |
| be registered
under Section 3-809 of the Illinois Vehicle Code,
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| but
excluding other motor vehicles required to be registered | 26 |
| under the Illinois
Vehicle Code.
Horticultural polyhouses or | 27 |
| hoop houses used for propagating, growing, or
overwintering | 28 |
| plants shall be considered farm machinery and equipment under
| 29 |
| this item (2).
Agricultural chemical tender tanks and dry boxes | 30 |
| shall include units sold
separately from a motor vehicle | 31 |
| required to be licensed and units sold mounted
on a motor | 32 |
| vehicle required to be licensed, if the selling price of the |
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| tender
is separately stated.
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| Farm machinery and equipment shall include precision | 3 |
| farming equipment
that is
installed or purchased to be | 4 |
| installed on farm machinery and equipment
including, but not | 5 |
| limited to, tractors, harvesters, sprayers, planters,
seeders, | 6 |
| or spreaders.
Precision farming equipment includes, but is not | 7 |
| limited to,
soil testing sensors, computers, monitors, | 8 |
| software, global positioning
and mapping systems, and other | 9 |
| such equipment.
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| Farm machinery and equipment also includes computers, | 11 |
| sensors, software, and
related equipment used primarily in the
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| computer-assisted operation of production agriculture | 13 |
| facilities, equipment,
and activities such as, but
not limited | 14 |
| to,
the collection, monitoring, and correlation of
animal and | 15 |
| crop data for the purpose of
formulating animal diets and | 16 |
| agricultural chemicals. This item (7) is exempt
from the | 17 |
| provisions of
Section 2-70.
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| (3) Until July 1, 2003, distillation machinery and | 19 |
| equipment, sold as a
unit or kit,
assembled or installed by the | 20 |
| retailer, certified by the user to be used
only for the | 21 |
| production of ethyl alcohol that will be used for consumption
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| as motor fuel or as a component of motor fuel for the personal | 23 |
| use of the
user, and not subject to sale or resale.
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| (4) Until July 1, 2003 and beginning again September 1, | 25 |
| 2004, graphic arts machinery and equipment, including
repair | 26 |
| and
replacement parts, both new and used, and including that | 27 |
| manufactured on
special order or purchased for lease, certified | 28 |
| by the purchaser to be used
primarily for graphic arts | 29 |
| production.
Equipment includes chemicals or
chemicals acting | 30 |
| as catalysts but only if
the chemicals or chemicals acting as | 31 |
| catalysts effect a direct and immediate
change upon a
graphic | 32 |
| arts product.
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| (5) A motor vehicle of the first division, a motor vehicle | 34 |
| of the second
division that is a self-contained motor vehicle |
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| designed or permanently
converted to provide living quarters | 2 |
| for recreational, camping, or travel
use, with direct walk | 3 |
| through access to the living quarters from the
driver's seat, | 4 |
| or a motor vehicle of the second division that is of the van
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| configuration designed for the transportation of not less than | 6 |
| 7 nor more
than 16 passengers, as defined in Section 1-146 of | 7 |
| the Illinois Vehicle
Code, that is used for automobile renting, | 8 |
| as defined in the Automobile
Renting Occupation and Use Tax | 9 |
| Act.
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| (6) Personal property sold by a teacher-sponsored student | 11 |
| organization
affiliated with an elementary or secondary school | 12 |
| located in Illinois.
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| (7) Until July 1, 2003, proceeds of that portion of the | 14 |
| selling price of
a passenger car the
sale of which is subject | 15 |
| to the Replacement Vehicle Tax.
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| (8) Personal property sold to an Illinois county fair | 17 |
| association for
use in conducting, operating, or promoting the | 18 |
| county fair.
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| (9) Personal property sold to a not-for-profit arts
or | 20 |
| cultural organization that establishes, by proof required by | 21 |
| the Department
by
rule, that it has received an exemption under | 22 |
| Section 501(c)(3) of the
Internal Revenue Code and that is | 23 |
| organized and operated primarily for the
presentation
or | 24 |
| support of arts or cultural programming, activities, or | 25 |
| services. These
organizations include, but are not limited to, | 26 |
| music and dramatic arts
organizations such as symphony | 27 |
| orchestras and theatrical groups, arts and
cultural service | 28 |
| organizations, local arts councils, visual arts organizations,
| 29 |
| and media arts organizations.
On and after the effective date | 30 |
| of this amendatory Act of the 92nd General
Assembly, however, | 31 |
| an entity otherwise eligible for this exemption shall not
make | 32 |
| tax-free purchases unless it has an active identification | 33 |
| number issued by
the Department.
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| (10) Personal property sold by a corporation, society, |
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| association,
foundation, institution, or organization, other | 2 |
| than a limited liability
company, that is organized and | 3 |
| operated as a not-for-profit service enterprise
for the benefit | 4 |
| of persons 65 years of age or older if the personal property
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| was not purchased by the enterprise for the purpose of resale | 6 |
| by the
enterprise.
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| (11) Personal property sold to a governmental body, to a | 8 |
| corporation,
society, association, foundation, or institution | 9 |
| organized and operated
exclusively for charitable, religious, | 10 |
| or educational purposes, or to a
not-for-profit corporation, | 11 |
| society, association, foundation, institution,
or organization | 12 |
| that has no compensated officers or employees and that is
| 13 |
| organized and operated primarily for the recreation of persons | 14 |
| 55 years of
age or older. A limited liability company may | 15 |
| qualify for the exemption under
this paragraph only if the | 16 |
| limited liability company is organized and operated
| 17 |
| exclusively for educational purposes. On and after July 1, | 18 |
| 1987, however, no
entity otherwise eligible for this exemption | 19 |
| shall make tax-free purchases
unless it has an active | 20 |
| identification number issued by the Department.
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| (12) Tangible personal property sold to
interstate | 22 |
| carriers
for hire for use as
rolling stock moving in interstate | 23 |
| commerce or to lessors under leases of
one year or longer | 24 |
| executed or in effect at the time of purchase by
interstate | 25 |
| carriers for hire for use as rolling stock moving in interstate
| 26 |
| commerce and equipment operated by a telecommunications | 27 |
| provider, licensed as a
common carrier by the Federal | 28 |
| Communications Commission, which is permanently
installed in | 29 |
| or affixed to aircraft moving in interstate commerce.
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| (12-5) On and after July 1, 2003 and through June 30, 2004, | 31 |
| motor vehicles of the second division
with a gross vehicle | 32 |
| weight in excess of 8,000 pounds
that
are
subject to the | 33 |
| commercial distribution fee imposed under Section 3-815.1 of
| 34 |
| the Illinois
Vehicle Code. Beginning on July 1, 2004 and |
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| through June 30, 2005, the use in this State of motor vehicles | 2 |
| of the second division: (i) with a gross vehicle weight rating | 3 |
| in excess of 8,000 pounds; (ii) that are subject to the | 4 |
| commercial distribution fee imposed under Section 3-815.1 of | 5 |
| the Illinois Vehicle Code; and (iii) that are primarily used | 6 |
| for commercial purposes. Through June 30, 2005, this
exemption | 7 |
| applies to repair and replacement parts added
after the
initial | 8 |
| purchase of such a motor vehicle if that motor vehicle is used | 9 |
| in a
manner that
would qualify for the rolling stock exemption | 10 |
| otherwise provided for in this
Act. For purposes of this | 11 |
| paragraph, "used for commercial purposes" means the | 12 |
| transportation of persons or property in furtherance of any | 13 |
| commercial or industrial enterprise whether for-hire or not.
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| (13) Proceeds from sales to owners, lessors, or
shippers of
| 15 |
| tangible personal property that is utilized by interstate | 16 |
| carriers for
hire for use as rolling stock moving in interstate | 17 |
| commerce
and equipment operated by a telecommunications | 18 |
| provider, licensed as a
common carrier by the Federal | 19 |
| Communications Commission, which is
permanently installed in | 20 |
| or affixed to aircraft moving in interstate commerce.
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| (14) Machinery and equipment that will be used by the | 22 |
| purchaser, or a
lessee of the purchaser, primarily in the | 23 |
| process of manufacturing or
assembling tangible personal | 24 |
| property for wholesale or retail sale or
lease, whether the | 25 |
| sale or lease is made directly by the manufacturer or by
some | 26 |
| other person, whether the materials used in the process are | 27 |
| owned by
the manufacturer or some other person, or whether the | 28 |
| sale or lease is made
apart from or as an incident to the | 29 |
| seller's engaging in the service
occupation of producing | 30 |
| machines, tools, dies, jigs, patterns, gauges, or
other similar | 31 |
| items of no commercial value on special order for a particular
| 32 |
| purchaser.
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| (15) Proceeds of mandatory service charges separately | 34 |
| stated on
customers' bills for purchase and consumption of food |
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| and beverages, to the
extent that the proceeds of the service | 2 |
| charge are in fact turned over as
tips or as a substitute for | 3 |
| tips to the employees who participate directly
in preparing, | 4 |
| serving, hosting or cleaning up the food or beverage function
| 5 |
| with respect to which the service charge is imposed.
| 6 |
| (16) Petroleum products sold to a purchaser if the seller
| 7 |
| is prohibited by federal law from charging tax to the | 8 |
| purchaser.
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| (17) Tangible personal property sold to a common carrier by | 10 |
| rail or
motor that
receives the physical possession of the | 11 |
| property in Illinois and that
transports the property, or | 12 |
| shares with another common carrier in the
transportation of the | 13 |
| property, out of Illinois on a standard uniform bill
of lading | 14 |
| showing the seller of the property as the shipper or consignor | 15 |
| of
the property to a destination outside Illinois, for use | 16 |
| outside Illinois.
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| (18) Legal tender, currency, medallions, or gold or silver | 18 |
| coinage
issued by the State of Illinois, the government of the | 19 |
| United States of
America, or the government of any foreign | 20 |
| country, and bullion.
| 21 |
| (19) Until July 1 2003, oil field exploration, drilling, | 22 |
| and production
equipment, including
(i) rigs and parts of rigs, | 23 |
| rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | 24 |
| tubular goods, including casing and
drill strings, (iii) pumps | 25 |
| and pump-jack units, (iv) storage tanks and flow
lines, (v) any | 26 |
| individual replacement part for oil field exploration,
| 27 |
| drilling, and production equipment, and (vi) machinery and | 28 |
| equipment purchased
for lease; but
excluding motor vehicles | 29 |
| required to be registered under the Illinois
Vehicle Code.
| 30 |
| (20) Photoprocessing machinery and equipment, including | 31 |
| repair and
replacement parts, both new and used, including that | 32 |
| manufactured on
special order, certified by the purchaser to be | 33 |
| used primarily for
photoprocessing, and including | 34 |
| photoprocessing machinery and equipment
purchased for lease.
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| (21) Until July 1, 2003, coal exploration, mining, | 2 |
| offhighway hauling,
processing,
maintenance, and reclamation | 3 |
| equipment, including
replacement parts and equipment, and | 4 |
| including
equipment purchased for lease, but excluding motor | 5 |
| vehicles required to be
registered under the Illinois Vehicle | 6 |
| Code.
| 7 |
| (22) Fuel and petroleum products sold to or used by an air | 8 |
| carrier,
certified by the carrier to be used for consumption, | 9 |
| shipment, or storage
in the conduct of its business as an air | 10 |
| common carrier, for a flight
destined for or returning from a | 11 |
| location or locations
outside the United States without regard | 12 |
| to previous or subsequent domestic
stopovers.
| 13 |
| (23) A transaction in which the purchase order is received | 14 |
| by a florist
who is located outside Illinois, but who has a | 15 |
| florist located in Illinois
deliver the property to the | 16 |
| purchaser or the purchaser's donee in Illinois.
| 17 |
| (24) Fuel consumed or used in the operation of ships, | 18 |
| barges, or vessels
that are used primarily in or for the | 19 |
| transportation of property or the
conveyance of persons for | 20 |
| hire on rivers bordering on this State if the
fuel is delivered | 21 |
| by the seller to the purchaser's barge, ship, or vessel
while | 22 |
| it is afloat upon that bordering river.
| 23 |
| (25) Except as provided in item (25-5) of this Section, a
A
| 24 |
| motor vehicle sold in this State to a nonresident even though | 25 |
| the
motor vehicle is delivered to the nonresident in this | 26 |
| State, if the motor
vehicle is not to be titled in this State, | 27 |
| and if a drive-away permit
is issued to the motor vehicle as | 28 |
| provided in Section 3-603 of the Illinois
Vehicle Code or if | 29 |
| the nonresident purchaser has vehicle registration
plates to | 30 |
| transfer to the motor vehicle upon returning to his or her home
| 31 |
| state. The issuance of the drive-away permit or having
the
| 32 |
| out-of-state registration plates to be transferred is prima | 33 |
| facie evidence
that the motor vehicle will not be titled in | 34 |
| this State.
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| (25-5) The exemption under item (25) does not apply if the | 2 |
| state in which the motor vehicle will be titled does not allow | 3 |
| a reciprocal exemption for a motor vehicle sold and delivered | 4 |
| in that state to an Illinois resident but titled in Illinois. | 5 |
| The tax collected under this Act on the sale of a motor vehicle | 6 |
| in this State to a resident of another state that does not | 7 |
| allow a reciprocal exemption shall be imposed at a rate equal | 8 |
| to the state's rate of tax on taxable property in the state in | 9 |
| which the purchaser is a resident, except that the tax shall | 10 |
| not exceed the tax that would otherwise be imposed under this | 11 |
| Act. At the time of the sale, the purchaser shall execute a | 12 |
| statement, signed under penalty of perjury, of his or her | 13 |
| intent to title the vehicle in the state in which the purchaser | 14 |
| is a resident within 30 days after the sale and of the fact of | 15 |
| the payment to the State of Illinois of tax in an amount | 16 |
| equivalent to the state's rate of tax on taxable property in | 17 |
| his or her state of residence and shall submit the statement to | 18 |
| the appropriate tax collection agency in his or her state of | 19 |
| residence. In addition, the retailer must retain a signed copy | 20 |
| of the statement in his or her records. Nothing in this item | 21 |
| shall be construed to require the removal of the vehicle from | 22 |
| this state following the filing of an intent to title the | 23 |
| vehicle in the purchaser's state of residence if the purchaser | 24 |
| titles the vehicle in his or her state of residence within 30 | 25 |
| days after the date of sale. The tax collected under this Act | 26 |
| in accordance with this item (25-5) shall be proportionately | 27 |
| distributed as if the tax were collected at the 6.25% general | 28 |
| rate imposed under this Act.
| 29 |
| (26) Semen used for artificial insemination of livestock | 30 |
| for direct
agricultural production.
| 31 |
| (27) Horses, or interests in horses, registered with and | 32 |
| meeting the
requirements of any of the
Arabian Horse Club | 33 |
| Registry of America, Appaloosa Horse Club, American Quarter
| 34 |
| Horse Association, United States
Trotting Association, or |
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| Jockey Club, as appropriate, used for
purposes of breeding or | 2 |
| racing for prizes.
| 3 |
| (28) Computers and communications equipment utilized for | 4 |
| any
hospital
purpose
and equipment used in the diagnosis,
| 5 |
| analysis, or treatment of hospital patients sold to a lessor | 6 |
| who leases the
equipment, under a lease of one year or longer | 7 |
| executed or in effect at the
time of the purchase, to a
| 8 |
| hospital
that has been issued an active tax exemption | 9 |
| identification number by the
Department under Section 1g of | 10 |
| this Act.
| 11 |
| (29) Personal property sold to a lessor who leases the
| 12 |
| property, under a
lease of one year or longer executed or in | 13 |
| effect at the time of the purchase,
to a governmental body
that | 14 |
| has been issued an active tax exemption identification number | 15 |
| by the
Department under Section 1g of this Act.
| 16 |
| (30) Beginning with taxable years ending on or after | 17 |
| December
31, 1995
and
ending with taxable years ending on or | 18 |
| before December 31, 2004,
personal property that is
donated for | 19 |
| disaster relief to be used in a State or federally declared
| 20 |
| disaster area in Illinois or bordering Illinois by a | 21 |
| manufacturer or retailer
that is registered in this State to a | 22 |
| corporation, society, association,
foundation, or institution | 23 |
| that has been issued a sales tax exemption
identification | 24 |
| number by the Department that assists victims of the disaster
| 25 |
| who reside within the declared disaster area.
| 26 |
| (31) Beginning with taxable years ending on or after | 27 |
| December
31, 1995 and
ending with taxable years ending on or | 28 |
| before December 31, 2004, personal
property that is used in the | 29 |
| performance of infrastructure repairs in this
State, including | 30 |
| but not limited to municipal roads and streets, access roads,
| 31 |
| bridges, sidewalks, waste disposal systems, water and sewer | 32 |
| line extensions,
water distribution and purification | 33 |
| facilities, storm water drainage and
retention facilities, and | 34 |
| sewage treatment facilities, resulting from a State
or |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| federally declared disaster in Illinois or bordering Illinois | 2 |
| when such
repairs are initiated on facilities located in the | 3 |
| declared disaster area
within 6 months after the disaster.
| 4 |
| (32) Beginning July 1, 1999, game or game birds sold at a | 5 |
| "game breeding
and
hunting preserve area" or an "exotic game | 6 |
| hunting area" as those terms are used
in the
Wildlife Code or | 7 |
| at a hunting enclosure approved through rules adopted by the
| 8 |
| Department of Natural Resources. This paragraph is exempt from | 9 |
| the provisions
of
Section 2-70.
| 10 |
| (33) A motor vehicle, as that term is defined in Section | 11 |
| 1-146
of the
Illinois Vehicle Code, that is donated to a | 12 |
| corporation, limited liability
company, society, association, | 13 |
| foundation, or institution that is determined by
the Department | 14 |
| to be organized and operated exclusively for educational
| 15 |
| purposes. For purposes of this exemption, "a corporation, | 16 |
| limited liability
company, society, association, foundation, | 17 |
| or institution organized and
operated
exclusively for | 18 |
| educational purposes" means all tax-supported public schools,
| 19 |
| private schools that offer systematic instruction in useful | 20 |
| branches of
learning by methods common to public schools and | 21 |
| that compare favorably in
their scope and intensity with the | 22 |
| course of study presented in tax-supported
schools, and | 23 |
| vocational or technical schools or institutes organized and
| 24 |
| operated exclusively to provide a course of study of not less | 25 |
| than 6 weeks
duration and designed to prepare individuals to | 26 |
| follow a trade or to pursue a
manual, technical, mechanical, | 27 |
| industrial, business, or commercial
occupation.
| 28 |
| (34) Beginning January 1, 2000, personal property, | 29 |
| including food, purchased
through fundraising events for the | 30 |
| benefit of a public or private elementary or
secondary school, | 31 |
| a group of those schools, or one or more school districts if
| 32 |
| the events are sponsored by an entity recognized by the school | 33 |
| district that
consists primarily of volunteers and includes | 34 |
| parents and teachers of the
school children. This paragraph |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| does not apply to fundraising events (i) for
the benefit of | 2 |
| private home instruction or (ii) for which the fundraising
| 3 |
| entity purchases the personal property sold at the events from | 4 |
| another
individual or entity that sold the property for the | 5 |
| purpose of resale by the
fundraising entity and that profits | 6 |
| from the sale to the fundraising entity.
This paragraph is | 7 |
| exempt from the provisions of Section 2-70.
| 8 |
| (35) Beginning January 1, 2000 and through December 31, | 9 |
| 2001, new or used
automatic vending machines that prepare and | 10 |
| serve hot food and beverages,
including coffee, soup, and other | 11 |
| items, and replacement parts for these
machines. Beginning | 12 |
| January 1, 2002 and through June 30, 2003, machines
and parts | 13 |
| for machines used in
commercial, coin-operated amusement and | 14 |
| vending business if a use or occupation
tax is paid on the | 15 |
| gross receipts derived from the use of the commercial,
| 16 |
| coin-operated amusement and vending machines. This paragraph | 17 |
| is exempt from
the provisions of Section 2-70.
| 18 |
| (35-5) Food for human consumption that is to be consumed | 19 |
| off
the premises where it is sold (other than alcoholic | 20 |
| beverages, soft drinks,
and food that has been prepared for | 21 |
| immediate consumption) and prescription
and nonprescription | 22 |
| medicines, drugs, medical appliances, and insulin, urine
| 23 |
| testing materials, syringes, and needles used by diabetics, for | 24 |
| human use, when
purchased for use by a person receiving medical | 25 |
| assistance under Article 5 of
the Illinois Public Aid Code who | 26 |
| resides in a licensed long-term care facility,
as defined in | 27 |
| the Nursing Home Care Act.
| 28 |
| (36) Beginning August 2, 2001, computers and | 29 |
| communications equipment
utilized for any hospital purpose and | 30 |
| equipment used in the diagnosis,
analysis, or treatment of | 31 |
| hospital patients sold to a lessor who leases the
equipment, | 32 |
| under a lease of one year or longer executed or in effect at | 33 |
| the
time of the purchase, to a hospital that has been issued an | 34 |
| active tax
exemption identification number by the Department |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| under Section 1g of this Act.
This paragraph is exempt from the | 2 |
| provisions of Section 2-70.
| 3 |
| (37) Beginning August 2, 2001, personal property sold to a | 4 |
| lessor who
leases the property, under a lease of one year or | 5 |
| longer executed or in effect
at the time of the purchase, to a | 6 |
| governmental body that has been issued an
active tax exemption | 7 |
| identification number by the Department under Section 1g
of | 8 |
| this Act. This paragraph is exempt from the provisions of | 9 |
| Section 2-70.
| 10 |
| (38) Beginning on January 1, 2002, tangible personal | 11 |
| property purchased
from an Illinois retailer by a taxpayer | 12 |
| engaged in centralized purchasing
activities in Illinois who | 13 |
| will, upon receipt of the property in Illinois,
temporarily | 14 |
| store the property in Illinois (i) for the purpose of | 15 |
| subsequently
transporting it outside this State for use or | 16 |
| consumption thereafter solely
outside this State or (ii) for | 17 |
| the purpose of being processed, fabricated, or
manufactured | 18 |
| into, attached to, or incorporated into other tangible personal
| 19 |
| property to be transported outside this State and thereafter | 20 |
| used or consumed
solely outside this State. The Director of | 21 |
| Revenue shall, pursuant to rules
adopted in accordance with the | 22 |
| Illinois Administrative Procedure Act, issue a
permit to any | 23 |
| taxpayer in good standing with the Department who is eligible | 24 |
| for
the exemption under this paragraph (38). The permit issued | 25 |
| under
this paragraph (38) shall authorize the holder, to the | 26 |
| extent and
in the manner specified in the rules adopted under | 27 |
| this Act, to purchase
tangible personal property from a | 28 |
| retailer exempt from the taxes imposed by
this Act. Taxpayers | 29 |
| shall maintain all necessary books and records to
substantiate | 30 |
| the use and consumption of all such tangible personal property
| 31 |
| outside of the State of Illinois.
| 32 |
| (Source: P.A. 92-16, eff. 6-28-01; 92-35, eff. 7-1-01; 92-227, | 33 |
| eff. 8-2-01; 92-337, eff. 8-10-01; 92-484, eff. 8-23-01; | 34 |
| 92-488, eff. 8-23-01; 92-651, eff. 7-11-02; 92-680, eff. |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| 7-16-02; 93-23, eff. 6-20-03; 93-24, eff. 6-20-03; 93-840, eff. | 2 |
| 7-30-04; 93-1033, eff. 9-3-04; revised 9-14-04.)
| 3 |
| Section 12. The Uniform Penalty and Interest Act is amended | 4 |
| by changing Section 3-3 as follows:
| 5 |
| (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
| 6 |
| Sec. 3-3. Penalty for failure to file or pay.
| 7 |
| (a) This subsection (a) is applicable before January 1, | 8 |
| 1996. A penalty
of 5% of the tax required to be shown due on a | 9 |
| return shall be
imposed for failure to file the tax return on | 10 |
| or before the due date prescribed
for filing determined with | 11 |
| regard for any extension of time for filing
(penalty
for late | 12 |
| filing or nonfiling). If any unprocessable return is corrected | 13 |
| and
filed within 21 days after notice by the Department, the | 14 |
| late filing or
nonfiling penalty shall not apply. If a penalty | 15 |
| for late filing or nonfiling
is imposed in addition to a | 16 |
| penalty for late payment, the total penalty due
shall be the | 17 |
| sum of the late filing penalty and the applicable late payment
| 18 |
| penalty.
Beginning on the effective date of this amendatory Act | 19 |
| of 1995, in the case
of any type of tax return required to be | 20 |
| filed more frequently
than annually, when the failure to file | 21 |
| the tax return on or before the
date prescribed for filing | 22 |
| (including any extensions) is shown to be
nonfraudulent and has | 23 |
| not occurred in the 2 years immediately preceding the
failure | 24 |
| to file on the prescribed due date, the penalty imposed by | 25 |
| Section
3-3(a) shall be abated.
| 26 |
| (a-5) This subsection (a-5) is applicable to returns due on | 27 |
| and after
January 1, 1996 and on or before December 31, 2000.
A | 28 |
| penalty equal to 2% of
the tax required to be shown due on a | 29 |
| return, up to a maximum amount of $250,
determined without | 30 |
| regard to any part of the tax that is paid on time or by any
| 31 |
| credit that was properly allowable on the date the return was | 32 |
| required to be
filed, shall be
imposed for failure to file the |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| tax return on or before the due date prescribed
for filing | 2 |
| determined with regard for any extension of time for filing.
| 3 |
| However, if any return is not filed within 30 days after notice | 4 |
| of nonfiling
mailed by the Department to the last known address | 5 |
| of the taxpayer contained in
Department records, an additional | 6 |
| penalty amount shall be imposed equal to the
greater of $250 or | 7 |
| 2% of the tax shown on the return. However, the additional
| 8 |
| penalty amount may not exceed $5,000 and is determined without | 9 |
| regard to any
part of the tax that is paid on time or by any | 10 |
| credit that was properly
allowable on the date the return was | 11 |
| required to be filed (penalty
for late filing or nonfiling). If | 12 |
| any unprocessable return is corrected and
filed within 30 days | 13 |
| after notice by the Department, the late filing or
nonfiling | 14 |
| penalty shall not apply. If a penalty for late filing or | 15 |
| nonfiling
is imposed in addition to a penalty for late payment, | 16 |
| the total penalty due
shall be the sum of the late filing | 17 |
| penalty and the applicable late payment
penalty.
In the case of | 18 |
| any type of tax return required to be filed more frequently
| 19 |
| than annually, when the failure to file the tax return on or | 20 |
| before the
date prescribed for filing (including any | 21 |
| extensions) is shown to be
nonfraudulent and has not occurred | 22 |
| in the 2 years immediately preceding the
failure to file on the | 23 |
| prescribed due date, the penalty imposed by Section
3-3(a-5) | 24 |
| shall be abated.
| 25 |
| (a-10) This subsection (a-10) is applicable to returns due | 26 |
| on and after
January 1, 2001.
A penalty equal to 2% of
the tax | 27 |
| required to be shown due on a return, up to a maximum amount of | 28 |
| $250,
reduced by any tax that is
paid on time or by any
credit | 29 |
| that was properly allowable on the date the return was required | 30 |
| to be
filed, shall be
imposed for failure to file the tax | 31 |
| return on or before the due date prescribed
for filing | 32 |
| determined with regard for any extension of time for filing.
| 33 |
| However, if any return is not filed within 30 days after notice | 34 |
| of nonfiling
mailed by the Department to the last known address |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| of the taxpayer contained in
Department records, an additional | 2 |
| penalty amount shall be imposed equal to the
greater of $250 or | 3 |
| 2% of the tax shown on the return. However, the additional
| 4 |
| penalty amount may not exceed $5,000 and is determined without | 5 |
| regard to any
part of the tax that is paid on time or by any | 6 |
| credit that was properly
allowable on the date the return was | 7 |
| required to be filed (penalty
for late filing or nonfiling). If | 8 |
| any unprocessable return is corrected and
filed within 30 days | 9 |
| after notice by the Department, the late filing or
nonfiling | 10 |
| penalty shall not apply. If a penalty for late filing or | 11 |
| nonfiling
is imposed in addition to a penalty for late payment, | 12 |
| the total penalty due
shall be the sum of the late filing | 13 |
| penalty and the applicable late payment
penalty.
In the case of | 14 |
| any type of tax return required to be filed more frequently
| 15 |
| than annually, when the failure to file the tax return on or | 16 |
| before the
date prescribed for filing (including any | 17 |
| extensions) is shown to be
nonfraudulent and has not occurred | 18 |
| in the 2 years immediately preceding the
failure to file on the | 19 |
| prescribed due date, the penalty imposed by Section
3-3(a-10) | 20 |
| shall be abated.
| 21 |
| (b) This subsection is applicable before January 1, 1998.
A | 22 |
| penalty of 15% of the tax shown on the return or the tax | 23 |
| required to
be shown due on the return shall be imposed for | 24 |
| failure to pay:
| 25 |
| (1) the tax shown due on the return on or before the | 26 |
| due date prescribed
for payment of that tax, an amount of | 27 |
| underpayment of estimated tax, or an
amount that is | 28 |
| reported in an amended return other than an amended return
| 29 |
| timely filed as required by subsection (b) of Section 506 | 30 |
| of the Illinois
Income Tax Act (penalty for late payment or | 31 |
| nonpayment of admitted liability);
or
| 32 |
| (2) the full amount of any tax required to be shown due | 33 |
| on a
return and which is not shown (penalty for late | 34 |
| payment or nonpayment of
additional liability), within 30 |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| days after a notice of arithmetic error,
notice and demand, | 2 |
| or a final assessment is issued by the Department.
In the | 3 |
| case of a final assessment arising following a protest and | 4 |
| hearing,
the 30-day period shall not begin until all | 5 |
| proceedings in court for review of
the final assessment | 6 |
| have terminated or the period for obtaining a review has
| 7 |
| expired without proceedings for a review having been | 8 |
| instituted. In the case
of a notice of tax liability that | 9 |
| becomes a final assessment without a protest
and hearing, | 10 |
| the penalty provided in this paragraph (2) shall be imposed | 11 |
| at the
expiration of the period provided for the filing of | 12 |
| a protest.
| 13 |
| (b-5) This subsection is applicable to returns due on and | 14 |
| after January
1, 1998 and on or before December 31, 2000.
A | 15 |
| penalty of 20% of the tax shown on the return or the tax | 16 |
| required to be
shown due on the return shall be imposed for | 17 |
| failure to
pay:
| 18 |
| (1) the tax shown due on the return on or before the | 19 |
| due date prescribed
for payment of that tax, an amount of | 20 |
| underpayment of estimated tax, or an
amount that is | 21 |
| reported in an amended return other than an amended return
| 22 |
| timely filed as required by subsection (b) of Section 506 | 23 |
| of the Illinois
Income Tax Act (penalty for late payment or | 24 |
| nonpayment of admitted liability);
or
| 25 |
| (2) the full amount of any tax required to be shown due | 26 |
| on a
return and which is not shown (penalty for late | 27 |
| payment or nonpayment of
additional liability), within 30 | 28 |
| days after a notice of arithmetic error,
notice and demand, | 29 |
| or a final assessment is issued by the Department.
In the | 30 |
| case of a final assessment arising following a protest and | 31 |
| hearing,
the 30-day period shall not begin until all | 32 |
| proceedings in court for review of
the final assessment | 33 |
| have terminated or the period for obtaining a review has
| 34 |
| expired without proceedings for a review having been |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| instituted. In the case
of a notice of tax liability that | 2 |
| becomes a final assessment without a protest
and hearing, | 3 |
| the penalty provided in this paragraph (2) shall be imposed | 4 |
| at the
expiration of the period provided for the filing of | 5 |
| a protest.
| 6 |
| (b-10) This subsection (b-10) is applicable to returns due | 7 |
| on and after
January 1, 2001 and on or before December 31, | 8 |
| 2003. A penalty shall be
imposed for failure to pay:
| 9 |
| (1) the tax shown due on a return on or before the due | 10 |
| date prescribed for
payment of that tax, an amount of | 11 |
| underpayment of estimated tax, or an amount
that is | 12 |
| reported in an amended return other than an amended return | 13 |
| timely filed
as required by subsection (b) of Section 506 | 14 |
| of the Illinois Income Tax Act
(penalty for late payment or | 15 |
| nonpayment of admitted liability). The amount of
penalty | 16 |
| imposed under this subsection (b-10)(1) shall be 2% of any | 17 |
| amount that
is paid no later than 30 days after the due | 18 |
| date, 5% of any amount that is
paid later than 30 days | 19 |
| after the due date and not later than 90 days after
the due | 20 |
| date, 10% of any amount that is paid later than 90 days | 21 |
| after the due
date and not later than 180 days after the | 22 |
| due date, and 15% of any amount that
is paid later than 180 | 23 |
| days after the
due date.
If notice and demand is made for | 24 |
| the payment of any amount of tax due and if
the amount due | 25 |
| is paid within 30 days after the date of the notice and | 26 |
| demand,
then the penalty for late payment or nonpayment of | 27 |
| admitted liability under
this subsection (b-10)(1) on the | 28 |
| amount so paid shall not accrue for the period
after the | 29 |
| date of the notice and demand.
| 30 |
| (2) the full amount of any tax required to be shown due | 31 |
| on a return and
that is not shown (penalty for late payment | 32 |
| or nonpayment of additional
liability), within 30 days | 33 |
| after a notice of arithmetic error, notice and
demand, or a | 34 |
| final assessment is issued by the Department. In the case |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| of a
final assessment arising following a protest and | 2 |
| hearing, the 30-day period
shall not begin until all | 3 |
| proceedings in court for review of the final
assessment | 4 |
| have terminated or the period for obtaining a review has | 5 |
| expired
without proceedings for a review having been | 6 |
| instituted. The amount of penalty
imposed under this | 7 |
| subsection (b-10)(2) shall be 20% of any amount that is not
| 8 |
| paid within the 30-day period. In the case of a notice of | 9 |
| tax liability that
becomes a final assessment without a | 10 |
| protest and hearing, the penalty provided
in this | 11 |
| subsection (b-10)(2) shall be imposed at the expiration of | 12 |
| the period
provided for the filing of a protest.
| 13 |
| (b-15) This subsection (b-15) is applicable to returns due | 14 |
| on and after
January 1, 2004 and on or before December 31, | 15 |
| 2004 . (1) A penalty shall be imposed for failure to pay the tax | 16 |
| shown due or
required to be shown due on a return on or before | 17 |
| the due date prescribed for
payment of that tax, an amount of | 18 |
| underpayment of estimated tax, or an amount
that is reported in | 19 |
| an amended return other than an amended return timely filed
as | 20 |
| required by subsection (b) of Section 506 of the Illinois | 21 |
| Income Tax Act
(penalty for late payment or nonpayment of | 22 |
| admitted liability). The amount of
penalty imposed under this | 23 |
| subsection (b-15)(1) shall be 2% of any amount that
is paid no | 24 |
| later than 30 days after the due date, 10% of any amount that | 25 |
| is
paid later than 30 days after the due date and not later | 26 |
| than 90 days after the
due date, 15% of any amount that is paid | 27 |
| later than 90 days after the due date
and not later than 180 | 28 |
| days after the due date, and 20% of any amount that is
paid | 29 |
| later than 180 days after the due date. If notice and demand is | 30 |
| made for
the payment of any amount of tax due and if the amount | 31 |
| due is paid within 30
days after the date of this notice and | 32 |
| demand, then the penalty for late
payment or nonpayment of | 33 |
| admitted liability under this subsection (b-15)(1) on
the | 34 |
| amount so paid shall not accrue for the period after the date |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| of the notice
and demand.
| 2 |
| (2) A penalty shall be imposed for failure to file a | 3 |
| return or to show on
a timely return the full amount of any | 4 |
| tax required to be shown due. The
amount
of penalty imposed | 5 |
| under this subsection (b-15)(2) shall be :
| 6 |
| (A) 5% of any amount of tax (other than an amount | 7 |
| properly reported on
an amended return timely filed as | 8 |
| required by subsection (b) of Section 506 of
the | 9 |
| Illinois Income Tax Act) that is shown on a return or | 10 |
| amended return filed
prior to the date the Department | 11 |
| has initiated an audit or investigation of the
| 12 |
| taxpayer;
| 13 |
| (B) 10% of any amount of tax (other than an amount | 14 |
| properly reported on
an
amended return timely filed as | 15 |
| required by subsection (b) of Section 506 of the
| 16 |
| Illinois Income Tax Act) that is shown on a return or | 17 |
| amended return filed on
or after the date the | 18 |
| Department has initiated an audit or investigation of | 19 |
| the
taxpayer, but prior to the date any notice of | 20 |
| deficiency, notice of tax
liability, notice of | 21 |
| assessment or notice of final assessment is issued by | 22 |
| the
Department with respect to any portion of such | 23 |
| underreported amount; or
| 24 |
| (C) 20% of any amount that is not reported on a | 25 |
| return or amended return
filed prior to the date any | 26 |
| notice of deficiency, notice of tax liability,
notice | 27 |
| of assessment or notice of final assessment is issued | 28 |
| by the Department
with respect to any portion of such | 29 |
| underreported amount.
| 30 |
| (b-20) This subsection (b-20) is applicable to returns due | 31 |
| on and after January 1, 2005. | 32 |
| (1) A penalty shall be imposed for failure to pay, | 33 |
| prior to the due date for payment, any amount of tax the | 34 |
| payment of which is required to be made prior to the filing |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| of a return or without a return (penalty for late payment | 2 |
| or nonpayment of estimated or accelerated tax). The amount | 3 |
| of penalty imposed under this paragraph (1) shall be 2% of | 4 |
| any amount that is paid no later than 30 days after the due | 5 |
| date and 10% of any amount that is paid later than 30 days | 6 |
| after the due date. | 7 |
| (2) A penalty shall be imposed for failure to pay the | 8 |
| tax shown due or required to be shown due on a return on or | 9 |
| before the due date prescribed for payment of that tax or | 10 |
| an amount that is reported in an amended return other than | 11 |
| an amended return timely filed as required by subsection | 12 |
| (b) of Section 506 of the Illinois Income Tax Act (penalty | 13 |
| for late payment or nonpayment of tax). The amount of | 14 |
| penalty imposed under this paragraph (2) shall be 2% of any | 15 |
| amount that is paid no later than 30 days after the due | 16 |
| date, 10% of any amount that is paid later than 30 days | 17 |
| after the due date and prior to the date the Department has | 18 |
| initiated an audit or investigation of the taxpayer, and | 19 |
| 20% of any amount that is paid after the date the | 20 |
| Department has initiated an audit or investigation of the | 21 |
| taxpayer; provided that the penalty shall be reduced to 15% | 22 |
| if the entire amount due is paid not later than 30 days | 23 |
| after the Department has provided the taxpayer with an | 24 |
| amended return (following completion of an occupation, | 25 |
| use, or excise tax audit) or a form for waiver of | 26 |
| restrictions on assessment (following completion of an | 27 |
| income tax audit); provided further that the reduction to | 28 |
| 15% shall be rescinded if the taxpayer makes any claim for | 29 |
| refund or credit of the tax, penalties, or interest | 30 |
| determined to be due upon audit, except in the case of a | 31 |
| claim filed pursuant to subsection (b) of Section 506 of | 32 |
| the Illinois Income Tax Act or to claim a carryover of a | 33 |
| loss or credit, the availability of which was not | 34 |
| determined in the audit. For purposes of this paragraph |
|
|
|
09300SB3196ham001 |
- 25 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| (2), any overpayment reported on an original return that | 2 |
| has been allowed as a refund or credit to the taxpayer | 3 |
| shall be deemed to have not been paid on or before the due | 4 |
| date for payment and any amount paid under protest pursuant | 5 |
| to the provisions of the State Officers and Employees Money | 6 |
| Disposition Act shall be deemed to have been paid after the | 7 |
| Department has initiated an audit and more than 30 days | 8 |
| after the Department has provided the taxpayer with an | 9 |
| amended return (following completion of an occupation, | 10 |
| use, or excise tax audit) or a form for waiver of | 11 |
| restrictions on assessment (following completion of an | 12 |
| income tax audit). | 13 |
| (3) The penalty imposed under this subsection (b-20) | 14 |
| shall be deemed assessed at the time the tax upon which the | 15 |
| penalty is computed is assessed, except that, if the | 16 |
| reduction of the penalty imposed under paragraph (2) of | 17 |
| this section (b-20) to 15% is rescinded because a claim for | 18 |
| refund or credit has been filed, the increase in penalty | 19 |
| shall be deemed assessed at the time the claim for refund | 20 |
| or credit is filed.
| 21 |
| (c) For purposes of the late payment penalties, the basis | 22 |
| of the penalty
shall be the tax shown or required to be shown | 23 |
| on a return, whichever is
applicable, reduced by any part of | 24 |
| the tax which is paid on time and by any
credit which was | 25 |
| properly allowable on the date the return was required to
be | 26 |
| filed.
| 27 |
| (d) A penalty shall be applied to the tax required to be | 28 |
| shown even if
that amount is less than the tax shown on the | 29 |
| return.
| 30 |
| (e) This subsection (e) is applicable to returns due before | 31 |
| January 1,
2001.
If both a subsection (b)(1) or (b-5)(1) | 32 |
| penalty and a subsection (b)(2)
or (b-5)(2) penalty are | 33 |
| assessed against the same return, the subsection
(b)(2) or | 34 |
| (b-5)(2) penalty shall
be assessed against only the additional |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| tax found to be due.
| 2 |
| (e-5) This subsection (e-5) is applicable to returns due on | 3 |
| and after
January 1, 2001.
If both a subsection (b-10)(1) | 4 |
| penalty and a subsection
(b-10)(2) penalty are assessed against | 5 |
| the same return,
the subsection (b-10)(2) penalty shall be | 6 |
| assessed against
only the additional tax found to be due.
| 7 |
| (f) If the taxpayer has failed to file the return, the | 8 |
| Department shall
determine the correct tax according to its | 9 |
| best judgment and information,
which amount shall be prima | 10 |
| facie evidence of the correctness of the tax due.
| 11 |
| (g) The time within which to file a return or pay an amount | 12 |
| of tax due
without imposition of a penalty does not extend the | 13 |
| time within which to
file a protest to a notice of tax | 14 |
| liability or a notice of deficiency.
| 15 |
| (h) No return shall be determined to be unprocessable | 16 |
| because of the
omission of any information requested on the | 17 |
| return pursuant to Section
2505-575
of the Department of | 18 |
| Revenue Law (20 ILCS 2505/2505-575).
| 19 |
| (i) If a taxpayer has a tax liability that is eligible for | 20 |
| amnesty under the
Tax Delinquency Amnesty Act and the taxpayer | 21 |
| fails to satisfy the tax liability
during the amnesty period | 22 |
| provided for in that Act, then the penalty imposed by
the | 23 |
| Department under this Section shall be imposed in an amount | 24 |
| that is 200% of
the amount that would otherwise be imposed | 25 |
| under this Section.
| 26 |
| (Source: P.A. 92-742, eff. 7-25-02; 93-26, eff. 6-20-03; 93-32, | 27 |
| eff.
6-20-03; revised 8-1-03.)
| 28 |
| Section 15. The Local Mass Transit District Act is amended | 29 |
| by changing Section 5.01 as follows:
| 30 |
| (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
| 31 |
| Sec. 5.01. Metro East Mass Transit District; use and | 32 |
| occupation taxes.
|
|
|
|
09300SB3196ham001 |
- 27 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| (a) The Board of Trustees of any Metro East Mass Transit
| 2 |
| District may, by ordinance adopted with the concurrence of | 3 |
| two-thirds of
the then trustees, impose throughout the District | 4 |
| any or all of the taxes and
fees provided in this Section. All | 5 |
| taxes and fees imposed under this Section
shall be used only | 6 |
| for public mass transportation systems, and the amount used
to | 7 |
| provide mass transit service to unserved areas of the District | 8 |
| shall be in
the same proportion to the total proceeds as the | 9 |
| number of persons residing in
the unserved areas is to the | 10 |
| total population of the District. Except as
otherwise provided | 11 |
| in this Act, taxes imposed under
this Section and civil | 12 |
| penalties imposed incident thereto shall be
collected and | 13 |
| enforced by the State Department of Revenue.
The Department | 14 |
| shall have the power to administer and enforce the taxes
and to | 15 |
| determine all rights for refunds for erroneous payments of the | 16 |
| taxes.
| 17 |
| (b) The Board may impose a Metro East Mass Transit District | 18 |
| Retailers'
Occupation Tax upon all persons engaged in the | 19 |
| business of selling tangible
personal property at retail in the | 20 |
| district at a rate of 1/4 of 1%, or as
authorized under | 21 |
| subsection (d-5) of this Section, of the
gross receipts from | 22 |
| the sales made in the course of such business within
the | 23 |
| district. The tax imposed under this Section and all civil
| 24 |
| penalties that may be assessed as an incident thereof shall be | 25 |
| collected
and enforced by the State Department of Revenue. The | 26 |
| Department shall have
full power to administer and enforce this | 27 |
| Section; to collect all taxes
and penalties so collected in the | 28 |
| manner hereinafter provided; and to determine
all rights to | 29 |
| credit memoranda arising on account of the erroneous payment
of | 30 |
| tax or penalty hereunder. In the administration of, and | 31 |
| compliance with,
this Section, the Department and persons who | 32 |
| are subject to this Section
shall have the same rights, | 33 |
| remedies, privileges, immunities, powers and
duties, and be | 34 |
| subject to the same conditions, restrictions, limitations,
|
|
|
|
09300SB3196ham001 |
- 28 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| penalties, exclusions, exemptions and definitions of terms and | 2 |
| employ
the same modes of procedure, as are prescribed in | 3 |
| Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 | 4 |
| (in respect to all provisions
therein other than the State rate | 5 |
| of tax), 2c, 3 (except as to the
disposition of taxes and | 6 |
| penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, | 7 |
| 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of
the | 8 |
| Retailers' Occupation Tax Act and Section 3-7 of the Uniform | 9 |
| Penalty
and Interest Act, as fully as if those provisions were | 10 |
| set forth herein.
| 11 |
| Persons subject to any tax imposed under the Section may | 12 |
| reimburse
themselves for their seller's tax liability | 13 |
| hereunder by separately stating
the tax as an additional | 14 |
| charge, which charge may be stated in combination,
in a single | 15 |
| amount, with State taxes that sellers are required to collect
| 16 |
| under the Use Tax Act, in accordance with such bracket | 17 |
| schedules as the
Department may prescribe.
| 18 |
| Whenever the Department determines that a refund should be | 19 |
| made under this
Section to a claimant instead of issuing a | 20 |
| credit memorandum, the Department
shall notify the State | 21 |
| Comptroller, who shall cause the warrant to be drawn
for the | 22 |
| amount specified, and to the person named, in the notification
| 23 |
| from the Department. The refund shall be paid by the State | 24 |
| Treasurer out
of the Metro East Mass Transit District tax fund | 25 |
| established under
paragraph (g) of this Section.
| 26 |
| If a tax is imposed under this subsection (b), a tax shall | 27 |
| also be
imposed under subsections (c) and (d) of this Section.
| 28 |
| For the purpose of determining whether a tax authorized | 29 |
| under this Section
is applicable, a retail sale, by a producer | 30 |
| of coal or other mineral mined
in Illinois, is a sale at retail | 31 |
| at the place where the coal or other mineral
mined in Illinois | 32 |
| is extracted from the earth. This paragraph does not
apply to | 33 |
| coal or other mineral when it is delivered or shipped by the | 34 |
| seller
to the purchaser at a point outside Illinois so that the |
|
|
|
09300SB3196ham001 |
- 29 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| sale is exempt
under the Federal Constitution as a sale in | 2 |
| interstate or foreign commerce.
| 3 |
| No tax shall be imposed or collected under this subsection | 4 |
| on the sale of a motor vehicle in this State to a resident of | 5 |
| another state if that motor vehicle will not be titled in this | 6 |
| State.
| 7 |
| Nothing in this Section shall be construed to authorize the | 8 |
| Metro East
Mass Transit District to impose a tax upon the | 9 |
| privilege of engaging in any
business which under the | 10 |
| Constitution of the United States may not be made
the subject | 11 |
| of taxation by this State.
| 12 |
| (c) If a tax has been imposed under subsection (b), a Metro | 13 |
| East Mass
Transit District Service Occupation Tax shall
also be | 14 |
| imposed upon all persons engaged, in the district, in the | 15 |
| business
of making sales of service, who, as an incident to | 16 |
| making those sales of
service, transfer tangible personal | 17 |
| property within the District, either in
the form of tangible | 18 |
| personal property or in the form of real estate as an
incident | 19 |
| to a sale of service. The tax rate shall be 1/4%, or as | 20 |
| authorized
under subsection (d-5) of this Section, of the | 21 |
| selling
price of tangible personal property so transferred | 22 |
| within the district.
The tax imposed under this paragraph and | 23 |
| all civil penalties that may be
assessed as an incident thereof | 24 |
| shall be collected and enforced by the
State Department of | 25 |
| Revenue. The Department shall have full power to
administer and | 26 |
| enforce this paragraph; to collect all taxes and penalties
due | 27 |
| hereunder; to dispose of taxes and penalties so collected in | 28 |
| the manner
hereinafter provided; and to determine all rights to | 29 |
| credit memoranda
arising on account of the erroneous payment of | 30 |
| tax or penalty hereunder.
In the administration of, and | 31 |
| compliance with this paragraph, the
Department and persons who | 32 |
| are subject to this paragraph shall have the
same rights, | 33 |
| remedies, privileges, immunities, powers and duties, and be
| 34 |
| subject to the same conditions, restrictions, limitations, |
|
|
|
09300SB3196ham001 |
- 30 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| penalties,
exclusions, exemptions and definitions of terms and | 2 |
| employ the same modes
of procedure as are prescribed in | 3 |
| Sections 1a-1, 2 (except that the
reference to State in the | 4 |
| definition of supplier maintaining a place of
business in this | 5 |
| State shall mean the Authority), 2a, 3 through
3-50 (in respect | 6 |
| to all provisions therein other than the State rate of
tax), 4 | 7 |
| (except that the reference to the State shall be to the | 8 |
| Authority),
5, 7, 8 (except that the jurisdiction to which the | 9 |
| tax shall be a debt to
the extent indicated in that Section 8 | 10 |
| shall be the District), 9 (except as
to the disposition of | 11 |
| taxes and penalties collected, and except that
the returned | 12 |
| merchandise credit for this tax may not be taken against any
| 13 |
| State tax), 10, 11, 12 (except the reference therein to Section | 14 |
| 2b of the
Retailers' Occupation Tax Act), 13 (except that any | 15 |
| reference to the State
shall mean the District), the first | 16 |
| paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service | 17 |
| Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | 18 |
| Interest Act, as fully as if those provisions were
set forth | 19 |
| herein.
| 20 |
| Persons subject to any tax imposed under the authority | 21 |
| granted in
this paragraph may reimburse themselves for their | 22 |
| serviceman's tax liability
hereunder by separately stating the | 23 |
| tax as an additional charge, which
charge may be stated in | 24 |
| combination, in a single amount, with State tax
that servicemen | 25 |
| are authorized to collect under the Service Use Tax Act, in
| 26 |
| accordance with such bracket schedules as the Department may | 27 |
| prescribe.
| 28 |
| Whenever the Department determines that a refund should be | 29 |
| made under this
paragraph to a claimant instead of issuing a | 30 |
| credit memorandum, the Department
shall notify the State | 31 |
| Comptroller, who shall cause the warrant to be drawn
for the | 32 |
| amount specified, and to the person named, in the notification
| 33 |
| from the Department. The refund shall be paid by the State | 34 |
| Treasurer out
of the Metro East Mass Transit District tax fund |
|
|
|
09300SB3196ham001 |
- 31 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| established under
paragraph (g) of this Section.
| 2 |
| Nothing in this paragraph shall be construed to authorize | 3 |
| the District
to impose a tax upon the privilege of engaging in | 4 |
| any business which under
the Constitution of the United States | 5 |
| may not be made the subject of taxation
by the State.
| 6 |
| (d) If a tax has been imposed under subsection (b), a Metro | 7 |
| East Mass
Transit District Use Tax shall
also be imposed upon | 8 |
| the privilege of using, in the district, any item of
tangible | 9 |
| personal property that is purchased outside the district at
| 10 |
| retail from a retailer, and that is titled or registered with | 11 |
| an agency of
this State's government, at a rate of 1/4%, or as | 12 |
| authorized under subsection
(d-5) of this Section, of the | 13 |
| selling price of the
tangible personal property within the | 14 |
| District, as "selling price" is
defined in the Use Tax Act. The | 15 |
| tax shall be collected from persons whose
Illinois address for | 16 |
| titling or registration purposes is given as being in
the | 17 |
| District. The tax shall be collected by the Department of | 18 |
| Revenue for
the Metro East Mass Transit District. The tax must | 19 |
| be paid to the State,
or an exemption determination must be | 20 |
| obtained from the Department of
Revenue, before the title or | 21 |
| certificate of registration for the property
may be issued. The | 22 |
| tax or proof of exemption may be transmitted to the
Department | 23 |
| by way of the State agency with which, or the State officer | 24 |
| with
whom, the tangible personal property must be titled or | 25 |
| registered if the
Department and the State agency or State | 26 |
| officer determine that this
procedure will expedite the | 27 |
| processing of applications for title or
registration.
| 28 |
| The Department shall have full power to administer and | 29 |
| enforce this
paragraph; to collect all taxes, penalties and | 30 |
| interest due hereunder; to
dispose of taxes, penalties and | 31 |
| interest so collected in the manner
hereinafter provided; and | 32 |
| to determine all rights to credit memoranda or
refunds arising | 33 |
| on account of the erroneous payment of tax, penalty or
interest | 34 |
| hereunder. In the administration of, and compliance with, this
|
|
|
|
09300SB3196ham001 |
- 32 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| paragraph, the Department and persons who are subject to this | 2 |
| paragraph
shall have the same rights, remedies, privileges, | 3 |
| immunities, powers and
duties, and be subject to the same | 4 |
| conditions, restrictions, limitations,
penalties, exclusions, | 5 |
| exemptions and definitions of terms
and employ the same modes | 6 |
| of procedure, as are prescribed in Sections 2
(except the | 7 |
| definition of "retailer maintaining a place of business in this
| 8 |
| State"), 3 through 3-80 (except provisions pertaining to the | 9 |
| State rate
of tax, and except provisions concerning collection | 10 |
| or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | 11 |
| 19 (except the portions pertaining
to claims by retailers and | 12 |
| except the last paragraph concerning refunds),
20, 21 and 22 of | 13 |
| the Use Tax Act and Section 3-7 of the Uniform Penalty
and | 14 |
| Interest Act, that are not inconsistent with this
paragraph, as | 15 |
| fully as if those provisions were set forth herein.
| 16 |
| Whenever the Department determines that a refund should be | 17 |
| made under this
paragraph to a claimant instead of issuing a | 18 |
| credit memorandum, the Department
shall notify the State | 19 |
| Comptroller, who shall cause the order
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 Metro East Mass Transit District tax fund | 23 |
| established
under paragraph (g) of this Section.
| 24 |
| (d-5) (A) The county board of any county participating in | 25 |
| the Metro
East Mass Transit District may authorize, by | 26 |
| ordinance, a
referendum on the question of whether the tax | 27 |
| rates for the
Metro East Mass Transit District Retailers' | 28 |
| Occupation Tax, the
Metro East Mass Transit District Service | 29 |
| Occupation Tax, and the
Metro East Mass Transit District Use | 30 |
| Tax for
the District should be increased from 0.25% to 0.75%.
| 31 |
| Upon adopting the ordinance, the county
board shall certify the | 32 |
| proposition to the proper election officials who shall
submit | 33 |
| the proposition to the voters of the District at the next | 34 |
| election,
in accordance with the general election law.
|
|
|
|
09300SB3196ham001 |
- 33 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| The proposition shall be in substantially the following | 2 |
| form:
| 3 |
| Shall the tax rates for the Metro East Mass Transit | 4 |
| District Retailers'
Occupation Tax, the Metro East Mass | 5 |
| Transit District Service Occupation Tax,
and the Metro East | 6 |
| Mass Transit District Use Tax be increased from 0.25% to
| 7 |
| 0.75%?
| 8 |
| (B) Two thousand five hundred electors of any Metro East | 9 |
| Mass Transit
District may petition the Chief Judge of the | 10 |
| Circuit Court, or any judge of
that Circuit designated by the | 11 |
| Chief Judge, in which that District is located
to cause to be | 12 |
| submitted to a vote of the electors the question whether the | 13 |
| tax
rates for the Metro East Mass Transit District Retailers' | 14 |
| Occupation Tax, the
Metro East Mass Transit District Service | 15 |
| Occupation Tax, and the Metro East
Mass Transit District Use | 16 |
| Tax for the District should be increased from 0.25%
to 0.75%.
| 17 |
| Upon submission of such petition the court shall set a date | 18 |
| not less than 10
nor more than 30 days thereafter for a hearing | 19 |
| on the sufficiency thereof.
Notice of the filing of such | 20 |
| petition and of such date shall be given in
writing to the | 21 |
| District and the County Clerk at least 7 days before the date | 22 |
| of
such hearing.
| 23 |
| If such petition is found sufficient, the court shall enter | 24 |
| an order to
submit that proposition at the next election, in | 25 |
| accordance with general
election law.
| 26 |
| The form of the petition shall be in substantially the | 27 |
| following form: To the
Circuit Court of the County of (name of | 28 |
| county):
| 29 |
| We, the undersigned electors of the (name of transit | 30 |
| district),
respectfully petition your honor to submit to a | 31 |
| vote of the electors of (name
of transit district) the | 32 |
| following proposition:
| 33 |
| Shall the tax rates for the Metro East Mass Transit | 34 |
| District Retailers'
Occupation Tax, the Metro East Mass |
|
|
|
09300SB3196ham001 |
- 34 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| Transit District Service Occupation Tax,
and the Metro East | 2 |
| Mass Transit District Use Tax be increased from 0.25% to
| 3 |
| 0.75%?
| 4 |
| Name Address, with Street and Number.
|
|
5 | | ...................... |
........................................ |
|
6 | | ...................... |
........................................ |
|
7 |
| (C) The votes shall be recorded as "YES" or "NO". If a | 8 |
| majority of all
votes
cast on the proposition are for the | 9 |
| increase in
the tax rates, the Metro East Mass Transit District | 10 |
| shall begin imposing the
increased rates in the District, and
| 11 |
| the Department of Revenue shall begin collecting the increased | 12 |
| amounts, as
provided under this Section.
An ordinance imposing | 13 |
| or discontinuing a tax hereunder or effecting a change
in the | 14 |
| rate thereof 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 the adoption and filing.
| 19 |
| (D) If the voters have approved a referendum under this | 20 |
| subsection,
before
November 1, 1994, to
increase the tax rate | 21 |
| under this subsection, the Metro East Mass Transit
District | 22 |
| Board of Trustees may adopt by a majority vote an ordinance at | 23 |
| any
time
before January 1, 1995 that excludes from the rate | 24 |
| increase tangible personal
property that is titled or | 25 |
| registered with an
agency of this State's government. The | 26 |
| ordinance excluding titled or
registered tangible personal | 27 |
| property from the rate increase must be filed with
the | 28 |
| Department at least 15 days before its effective date.
At any | 29 |
| time after adopting an ordinance excluding from the rate | 30 |
| increase
tangible personal property that is titled or | 31 |
| registered with an agency of this
State's government, the Metro | 32 |
| East Mass Transit District Board of Trustees may
adopt an |
|
|
|
09300SB3196ham001 |
- 35 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| ordinance applying the rate increase to that tangible personal
| 2 |
| property. The ordinance shall be adopted, and a certified copy | 3 |
| of that
ordinance shall be filed with the Department, on or | 4 |
| before October 1, whereupon
the Department shall proceed to | 5 |
| administer and enforce the rate increase
against tangible | 6 |
| personal property titled or registered with an agency of this
| 7 |
| State's government as of the following January
1. After | 8 |
| December 31, 1995, any reimposed rate increase in effect under | 9 |
| this
subsection shall no longer apply to tangible personal | 10 |
| property titled or
registered with an agency of this State's | 11 |
| government. Beginning January 1,
1996, the Board of Trustees of | 12 |
| any Metro East Mass Transit
District may never reimpose a | 13 |
| previously excluded tax rate increase on tangible
personal | 14 |
| property titled or registered with an agency of this State's
| 15 |
| government.
| 16 |
| (d-6) If the Board of Trustees of any Metro East Mass | 17 |
| Transit District has
imposed a rate increase under subsection | 18 |
| (d-5) and filed an
ordinance with the Department of Revenue | 19 |
| excluding titled property from the
higher rate, then that Board | 20 |
| may, by ordinance adopted with
the concurrence of two-thirds of | 21 |
| the then trustees, impose throughout the
District a fee. The | 22 |
| fee on the excluded property shall not exceed $20 per
retail | 23 |
| transaction or an
amount
equal to the amount of tax excluded, | 24 |
| whichever is less, on
tangible personal property that is titled | 25 |
| or registered with an agency of this
State's government. No fee | 26 |
| shall be imposed or collected under this subsection on the sale | 27 |
| of a motor vehicle in this State to a resident of another state | 28 |
| if that motor vehicle will not be titled in this State.
| 29 |
| (d-7) If a fee has been imposed under subsection (d-6), a | 30 |
| fee shall also
be imposed upon the privilege of using, in the | 31 |
| district, any item of tangible
personal property that is titled | 32 |
| or registered with any agency of this State's
government, in an | 33 |
| amount equal to the amount of the fee imposed under
subsection | 34 |
| (d-6).
|
|
|
|
09300SB3196ham001 |
- 36 - |
LRB093 21117 BDD 54539 a |
|
| 1 |
| (d-8) No item of titled property shall be subject to both
| 2 |
| the higher rate approved by referendum, as authorized under | 3 |
| subsection (d-5),
and any fee imposed under subsection (d-6) or | 4 |
| (d-7).
| 5 |
| (d-9) If fees have been imposed under subsections (d-6) and | 6 |
| (d-7), the
Board shall forward a copy of the ordinance adopting | 7 |
| such fees, which shall
include all zip codes in whole or in | 8 |
| part within the boundaries of the
district, to the Secretary
of | 9 |
| State within thirty days. By the 25th of each month, the | 10 |
| Secretary of State
shall subsequently provide the Illinois | 11 |
| Department of Revenue
with a list of identifiable retail
| 12 |
| transactions subject
to the .25% rate occurring within the zip | 13 |
| codes which are in whole or in part
within the boundaries of | 14 |
| the district and a list of
title applications for addresses | 15 |
| within the boundaries of the district for the
previous month.
| 16 |
| (d-10) In the event that a retailer fails to pay applicable | 17 |
| fees within 30
days of the date of the transaction, a penalty | 18 |
| shall be assessed at the rate of
25% of the amount of fees. | 19 |
| Interest on both late fees and penalties shall be
assessed at | 20 |
| the rate of 1% per month. All fees, penalties, and attorney | 21 |
| fees
shall constitute a lien on the personal and real property | 22 |
| of the retailer.
| 23 |
| (e) A certificate of registration issued by the State | 24 |
| Department of
Revenue to a retailer under the Retailers' | 25 |
| Occupation Tax Act or under the
Service Occupation Tax Act | 26 |
| shall permit the registrant to engage in a
business that is | 27 |
| taxed under the tax imposed under paragraphs (b), (c)
or (d) of | 28 |
| this Section and no additional registration shall be required | 29 |
| under
the tax. A certificate issued under the Use Tax Act or | 30 |
| the Service Use Tax
Act shall be applicable with regard to any | 31 |
| tax imposed under paragraph (c)
of this Section.
| 32 |
| (f) The Board may impose a replacement vehicle tax of $50 | 33 |
| on any
passenger car, as defined in Section 1-157 of the | 34 |
| Illinois Vehicle Code,
purchased within the district area by or |
|
|
|
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LRB093 21117 BDD 54539 a |
|
| 1 |
| on behalf of an insurance company
to replace a passenger car of | 2 |
| an insured person in settlement of a total
loss claim. The tax | 3 |
| imposed may not become effective before the first
day of the | 4 |
| month following the passage of the ordinance imposing the tax
| 5 |
| and receipt of a certified copy of the ordinance by the | 6 |
| Department of
Revenue. The Department of Revenue shall collect | 7 |
| the tax for the district
in accordance with Sections 3-2002 and | 8 |
| 3-2003 of the Illinois Vehicle Code.
| 9 |
| The Department shall immediately pay over to the State | 10 |
| Treasurer,
ex officio, as trustee, all taxes collected | 11 |
| hereunder. On
or before the 25th day of each calendar month, | 12 |
| the Department shall
prepare and certify to the Comptroller the | 13 |
| disbursement of stated sums
of money to named districts, the | 14 |
| districts to be those from
which retailers have paid taxes or | 15 |
| penalties hereunder to the Department
during the second | 16 |
| preceding calendar month. The amount to be paid to
each | 17 |
| district shall be the amount collected hereunder during the | 18 |
| second
preceding calendar month by the Department, less any | 19 |
| amount determined by
the Department to be necessary for the | 20 |
| payment of refunds. Within 10 days
after receipt by the | 21 |
| Comptroller of the disbursement certification to the
| 22 |
| districts, provided for in this Section to be given to the | 23 |
| Comptroller by
the Department, the Comptroller shall cause the | 24 |
| orders to be drawn for the
respective amounts in accordance | 25 |
| with the directions contained in the
certification.
| 26 |
| (g) Any ordinance imposing or discontinuing any tax under | 27 |
| this
Section shall be adopted and a certified copy thereof | 28 |
| filed with the
Department on or before June 1, whereupon the | 29 |
| Department of Revenue shall
proceed to administer and enforce | 30 |
| this Section on behalf of the Metro East
Mass Transit District | 31 |
| as of September 1 next following such
adoption and filing. | 32 |
| Beginning January 1, 1992, an ordinance or resolution
imposing | 33 |
| or discontinuing the tax hereunder shall be adopted and a
| 34 |
| certified copy thereof filed with the Department on or before |
|
|
|
09300SB3196ham001 |
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|
| 1 |
| the first day
of July, whereupon the Department shall proceed | 2 |
| to administer and enforce
this Section as of the first day of | 3 |
| October next following such adoption
and filing. Beginning | 4 |
| January 1, 1993, except as provided in subsection
(d-5) of this | 5 |
| Section, an ordinance or resolution imposing
or discontinuing | 6 |
| the tax hereunder shall be adopted and a certified copy
thereof | 7 |
| filed with the Department on or before the first day of | 8 |
| October,
whereupon the Department shall proceed to administer | 9 |
| and enforce this
Section as of the first day of January next | 10 |
| following such adoption and filing.
| 11 |
| (h) The State Department of Revenue shall, upon collecting | 12 |
| any taxes as
provided in this Section, pay the taxes over to | 13 |
| the State Treasurer as
trustee for the District. The taxes | 14 |
| shall be held in a trust fund outside
the State Treasury. On or | 15 |
| before the 25th day of each calendar month, the
State | 16 |
| Department of Revenue shall prepare and certify to the | 17 |
| Comptroller of
the State of Illinois the amount to be paid to | 18 |
| the District, which shall be
the then balance in the fund, less | 19 |
| any amount determined by the Department
to be necessary for the | 20 |
| payment of refunds. Within 10 days after receipt by
the | 21 |
| Comptroller of the certification of the amount to be paid to | 22 |
| the
District, the Comptroller shall cause an order to be drawn | 23 |
| for payment
for the amount in accordance with the direction in | 24 |
| the certification.
| 25 |
| (Source: P.A. 93-590; eff. 1-1-04.)
| 26 |
| Section 20. The Regional Transportation Authority Act is | 27 |
| amended by changing Section 4.03 as follows:
| 28 |
| (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| 29 |
| Sec. 4.03. Taxes.
| 30 |
| (a) In order to carry out any of the powers or
purposes of | 31 |
| the Authority, the Board may by ordinance adopted with the
| 32 |
| concurrence of 9 of the then Directors, impose throughout the
|
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| metropolitan region any or all of the taxes provided in this | 2 |
| Section.
Except as otherwise provided in this Act, taxes | 3 |
| imposed under this
Section and civil penalties imposed incident | 4 |
| thereto shall be collected
and enforced by the State Department | 5 |
| of Revenue. The Department shall
have the power to administer | 6 |
| and enforce the taxes and to determine all
rights for refunds | 7 |
| for erroneous payments of the taxes.
| 8 |
| (b) The Board may impose a public transportation tax upon | 9 |
| all
persons engaged in the metropolitan region in the business | 10 |
| of selling at
retail motor fuel for operation of motor vehicles | 11 |
| upon public highways. The
tax shall be at a rate not to exceed | 12 |
| 5% of the gross receipts from the sales
of motor fuel in the | 13 |
| course of the business. As used in this Act, the term
"motor | 14 |
| fuel" shall have the same meaning as in the Motor Fuel Tax Law. | 15 |
| The Board may provide for details of the tax. The provisions of
| 16 |
| any tax shall conform, as closely as may be practicable, to the | 17 |
| provisions
of the Municipal Retailers Occupation Tax Act, | 18 |
| including without limitation,
conformity to penalties with | 19 |
| respect to the tax imposed and as to the powers of
the State | 20 |
| Department of Revenue to promulgate and enforce rules and | 21 |
| regulations
relating to the administration and enforcement of | 22 |
| the provisions of the tax
imposed, except that reference in the | 23 |
| Act to any municipality shall refer to
the Authority and the | 24 |
| tax shall be imposed only with regard to receipts from
sales of | 25 |
| motor fuel in the metropolitan region, at rates as limited by | 26 |
| this
Section.
| 27 |
| (c) In connection with the tax imposed under paragraph (b) | 28 |
| of
this Section the Board may impose a tax upon the privilege | 29 |
| of using in
the metropolitan region motor fuel for the | 30 |
| operation of a motor vehicle
upon public highways, the tax to | 31 |
| be at a rate not in excess of the rate
of tax imposed under | 32 |
| paragraph (b) of this Section. The Board may
provide for | 33 |
| details of the tax.
| 34 |
| (d) The Board may impose a motor vehicle parking tax upon |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| the
privilege of parking motor vehicles at off-street parking | 2 |
| facilities in
the metropolitan region at which a fee is | 3 |
| charged, and may provide for
reasonable classifications in and | 4 |
| exemptions to the tax, for
administration and enforcement | 5 |
| thereof and for civil penalties and
refunds thereunder and may | 6 |
| provide criminal penalties thereunder, the
maximum penalties | 7 |
| not to exceed the maximum criminal penalties provided
in the | 8 |
| Retailers' Occupation Tax Act. The
Authority may collect and | 9 |
| enforce the tax itself or by contract with
any unit of local | 10 |
| government. The State Department of Revenue shall have
no | 11 |
| responsibility for the collection and enforcement unless the
| 12 |
| Department agrees with the Authority to undertake the | 13 |
| collection and
enforcement. As used in this paragraph, the term | 14 |
| "parking facility"
means a parking area or structure having | 15 |
| parking spaces for more than 2
vehicles at which motor vehicles | 16 |
| are permitted to park in return for an
hourly, daily, or other | 17 |
| periodic fee, whether publicly or privately
owned, but does not | 18 |
| include parking spaces on a public street, the use
of which is | 19 |
| regulated by parking meters.
| 20 |
| (e) The Board may impose a Regional Transportation | 21 |
| Authority
Retailers' Occupation Tax upon all persons engaged in | 22 |
| the business of
selling tangible personal property at retail in | 23 |
| the metropolitan region.
In Cook County the tax rate shall be | 24 |
| 1% of the gross receipts from sales
of food for human | 25 |
| consumption that is to be consumed off the premises
where it is | 26 |
| sold (other than alcoholic beverages, soft drinks and food
that | 27 |
| has been prepared for immediate consumption) and prescription | 28 |
| and
nonprescription medicines, drugs, medical appliances and | 29 |
| insulin, urine
testing materials, syringes and needles used by | 30 |
| diabetics, and 3/4% of the
gross receipts from other taxable | 31 |
| sales made in the course of that business.
In DuPage, Kane, | 32 |
| Lake, McHenry, and Will Counties, the tax rate shall be 1/4%
of | 33 |
| the gross receipts from all taxable sales made in the course of | 34 |
| that
business. The tax
imposed under this Section and all civil |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| penalties that may be
assessed as an incident thereof shall be | 2 |
| collected and enforced by the
State Department of Revenue. The | 3 |
| Department shall have full power to
administer and enforce this | 4 |
| Section; to collect all taxes and penalties
so collected in the | 5 |
| manner hereinafter provided; and to determine all
rights to | 6 |
| credit memoranda arising on account of the erroneous payment
of | 7 |
| tax or penalty hereunder. In the administration of, and | 8 |
| compliance
with this Section, the Department and persons who | 9 |
| are subject to this
Section shall have the same rights, | 10 |
| remedies, privileges, immunities,
powers and duties, and be | 11 |
| subject to the same conditions, restrictions,
limitations, | 12 |
| penalties, exclusions, exemptions and definitions of terms,
| 13 |
| and employ the same modes of procedure, as are prescribed in | 14 |
| Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 | 15 |
| (in respect to all
provisions therein other than the State rate | 16 |
| of tax), 2c, 3 (except as to
the disposition of taxes and | 17 |
| penalties collected), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, | 18 |
| 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and
13 of the | 19 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 20 |
| Penalty and Interest Act, as fully as if those
provisions were | 21 |
| set forth herein.
| 22 |
| Persons subject to any tax imposed under the authority | 23 |
| granted
in this Section may reimburse themselves for their | 24 |
| seller's tax
liability hereunder by separately stating the tax | 25 |
| as an additional
charge, which charge may be stated in | 26 |
| combination in a single amount
with State taxes that sellers | 27 |
| are required to collect under the Use
Tax Act, under any | 28 |
| bracket schedules the
Department may prescribe.
| 29 |
| Whenever the Department determines that a refund should be | 30 |
| made under
this Section to a claimant instead of issuing a | 31 |
| credit memorandum, the
Department shall notify the State | 32 |
| Comptroller, who shall cause the
warrant to be drawn for the | 33 |
| amount specified, and to the person named,
in the notification | 34 |
| from the Department. The refund shall be paid by
the State |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| Treasurer out of the Regional Transportation Authority tax
fund | 2 |
| established under paragraph (n) of this Section.
| 3 |
| If a tax is imposed under this subsection (e), a tax shall | 4 |
| also
be imposed under subsections (f) and (g) of this Section.
| 5 |
| For the purpose of determining whether a tax authorized | 6 |
| under this
Section is applicable, a retail sale by a producer | 7 |
| of coal or other
mineral mined in Illinois, is a sale at retail | 8 |
| at the place where the
coal or other mineral mined in Illinois | 9 |
| is extracted from the earth.
This paragraph does not apply to | 10 |
| coal or other mineral when it is
delivered or shipped by the | 11 |
| seller to the purchaser at a point outside
Illinois so that the | 12 |
| sale is exempt under the Federal Constitution as a
sale in | 13 |
| interstate or foreign commerce.
| 14 |
| No tax shall be imposed or collected under this subsection | 15 |
| on the sale of a motor vehicle in this State to a resident of | 16 |
| another state if that motor vehicle will not be titled in this | 17 |
| State.
| 18 |
| Nothing in this Section shall be construed to authorize the | 19 |
| Regional
Transportation Authority to impose a tax upon the | 20 |
| privilege of engaging
in any business that under the | 21 |
| Constitution of the United States may
not be made the subject | 22 |
| of taxation by this State.
| 23 |
| (f) If a tax has been imposed under paragraph (e), a
| 24 |
| Regional Transportation Authority Service Occupation
Tax shall
| 25 |
| also be imposed upon all persons engaged, in the metropolitan | 26 |
| region in
the business of making sales of service, who as an | 27 |
| incident to making the sales
of service, transfer tangible | 28 |
| personal property within the metropolitan region,
either in the | 29 |
| form of tangible personal property or in the form of real | 30 |
| estate
as an incident to a sale of service. In Cook County, the | 31 |
| tax rate
shall be: (1) 1% of the serviceman's cost price of | 32 |
| food prepared for
immediate consumption and transferred | 33 |
| incident to a sale of service subject
to the service occupation | 34 |
| tax by an entity licensed under the Hospital
Licensing Act or |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| the Nursing Home Care Act that is located in the metropolitan
| 2 |
| region; (2) 1% of the selling price of food for human | 3 |
| consumption that is to
be consumed off the premises where it is | 4 |
| sold (other than alcoholic
beverages, soft drinks and food that | 5 |
| has been prepared for immediate
consumption) and prescription | 6 |
| and nonprescription medicines, drugs, medical
appliances and | 7 |
| insulin, urine testing materials, syringes and needles used
by | 8 |
| diabetics; and (3) 3/4% of the selling price from other taxable | 9 |
| sales of
tangible personal property transferred. In DuPage, | 10 |
| Kane, Lake,
McHenry and Will Counties the rate shall be 1/4% of | 11 |
| the selling price
of all tangible personal property | 12 |
| transferred.
| 13 |
| The tax imposed under this paragraph and all civil
| 14 |
| penalties that may be assessed as an incident thereof shall be | 15 |
| collected
and enforced by the State Department of Revenue. The | 16 |
| Department shall
have full power to administer and enforce this | 17 |
| paragraph; to collect all
taxes and penalties due hereunder; to | 18 |
| dispose of taxes and penalties
collected in the manner | 19 |
| hereinafter provided; and to determine all
rights to credit | 20 |
| memoranda arising on account of the erroneous payment
of tax or | 21 |
| penalty hereunder. In the administration of and compliance
with | 22 |
| this paragraph, the Department and persons who are subject to | 23 |
| this
paragraph shall have the same rights, remedies, | 24 |
| privileges, immunities,
powers and duties, and be subject to | 25 |
| the same conditions, restrictions,
limitations, penalties, | 26 |
| exclusions, exemptions and definitions of terms,
and employ the | 27 |
| same modes of procedure, as are prescribed in Sections 1a-1, 2,
| 28 |
| 2a, 3 through 3-50 (in respect to all provisions therein other | 29 |
| than the
State rate of tax), 4 (except that the reference to | 30 |
| the State shall be to
the Authority), 5, 7, 8 (except that the | 31 |
| jurisdiction to which the tax
shall be a debt to the extent | 32 |
| indicated in that Section 8 shall be the
Authority), 9 (except | 33 |
| as to the disposition of taxes and penalties
collected, and | 34 |
| except that the returned merchandise credit for this tax may
|
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| not be taken against any State tax), 10, 11, 12 (except the | 2 |
| reference
therein to Section 2b of the Retailers' Occupation | 3 |
| Tax Act), 13 (except
that any reference to the State shall mean | 4 |
| the Authority), the first
paragraph of Section 15, 16, 17, 18, | 5 |
| 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of | 6 |
| the Uniform Penalty and Interest
Act, as fully as if those | 7 |
| provisions were set forth herein.
| 8 |
| Persons subject to any tax imposed under the authority | 9 |
| granted
in this paragraph may reimburse themselves for their | 10 |
| serviceman's tax
liability hereunder by separately stating the | 11 |
| tax as an additional
charge, that charge may be stated in | 12 |
| combination in a single amount
with State tax that servicemen | 13 |
| are authorized to collect under the
Service Use Tax Act, under | 14 |
| any bracket schedules the
Department may prescribe.
| 15 |
| Whenever the Department determines that a refund should be | 16 |
| made under
this paragraph to a claimant instead of issuing a | 17 |
| credit memorandum, the
Department shall notify the State | 18 |
| Comptroller, who shall cause the
warrant to be drawn for the | 19 |
| amount specified, and to the person named
in the notification | 20 |
| from the Department. The refund shall be paid by
the State | 21 |
| Treasurer out of the Regional Transportation Authority tax
fund | 22 |
| established under paragraph (n) of this Section.
| 23 |
| Nothing in this paragraph shall be construed to authorize | 24 |
| the
Authority to impose a tax upon the privilege of engaging in | 25 |
| any business
that under the Constitution of the United States | 26 |
| may not be made the
subject of taxation by the State.
| 27 |
| (g) If a tax has been imposed under paragraph (e), a tax | 28 |
| shall
also be imposed upon the privilege of using in the | 29 |
| metropolitan region,
any item of tangible personal property | 30 |
| that is purchased outside the
metropolitan region at retail | 31 |
| from a retailer, and that is titled or
registered with an | 32 |
| agency of this State's government. In Cook County the
tax rate | 33 |
| shall be 3/4% of the selling price of the tangible personal | 34 |
| property,
as "selling price" is defined in the Use Tax Act. In |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| DuPage, Kane, Lake,
McHenry and Will counties the tax rate | 2 |
| shall be 1/4% of the selling price of
the tangible personal | 3 |
| property, as "selling price" is defined in the
Use Tax Act. The | 4 |
| tax shall be collected from persons whose Illinois
address for | 5 |
| titling or registration purposes is given as being in the
| 6 |
| metropolitan region. The tax shall be collected by the | 7 |
| Department of
Revenue for the Regional Transportation | 8 |
| Authority. The tax must be paid
to the State, or an exemption | 9 |
| determination must be obtained from the
Department of Revenue, | 10 |
| before the title or certificate of registration for
the | 11 |
| property may be issued. The tax or proof of exemption may be
| 12 |
| transmitted to the Department by way of the State agency with | 13 |
| which, or the
State officer with whom, the tangible personal | 14 |
| property must be titled or
registered if the Department and the | 15 |
| State agency or State officer
determine that this procedure | 16 |
| will expedite the processing of applications
for title or | 17 |
| registration.
| 18 |
| The Department shall have full power to administer and | 19 |
| enforce this
paragraph; to collect all taxes, penalties and | 20 |
| interest due hereunder;
to dispose of taxes, penalties and | 21 |
| interest collected in the manner
hereinafter provided; and to | 22 |
| determine all rights to credit memoranda or
refunds arising on | 23 |
| account of the erroneous payment of tax, penalty or
interest | 24 |
| hereunder. In the administration of and compliance with this
| 25 |
| paragraph, the Department and persons who are subject to this | 26 |
| paragraph
shall have the same rights, remedies, privileges, | 27 |
| immunities, powers and
duties, and be subject to the same | 28 |
| conditions, restrictions,
limitations, penalties, exclusions, | 29 |
| exemptions and definitions of terms
and employ the same modes | 30 |
| of procedure, as are prescribed in Sections 2
(except the | 31 |
| definition of "retailer maintaining a place of business in this
| 32 |
| State"), 3 through 3-80 (except provisions pertaining to the | 33 |
| State rate
of tax, and except provisions concerning collection | 34 |
| or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 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 are not inconsistent with this
paragraph, | 4 |
| as fully as if those provisions were set forth herein.
| 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 order
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.
| 13 |
| (h) The Authority may impose a replacement vehicle tax of | 14 |
| $50 on any
passenger car as defined in Section 1-157 of the | 15 |
| Illinois Vehicle Code
purchased within the metropolitan region | 16 |
| by or on behalf of an
insurance company to replace a passenger | 17 |
| car of
an insured person in settlement of a total loss claim. | 18 |
| The tax imposed
may not become effective before the first day | 19 |
| of the month following the
passage of the ordinance imposing | 20 |
| the tax and receipt of a certified copy
of the ordinance by the | 21 |
| Department of Revenue. The Department of Revenue
shall collect | 22 |
| the tax for the Authority in accordance with Sections 3-2002
| 23 |
| and 3-2003 of the Illinois Vehicle Code.
| 24 |
| The Department shall immediately pay over to the State | 25 |
| Treasurer,
ex officio, as trustee, all taxes collected | 26 |
| hereunder. On
or before the 25th day of each calendar month, | 27 |
| the Department shall
prepare and certify to the Comptroller the | 28 |
| disbursement of stated sums
of money to the Authority. The | 29 |
| amount to be paid to the Authority shall be
the amount | 30 |
| collected hereunder during the second preceding calendar month
| 31 |
| by the Department, less any amount determined by the Department | 32 |
| to be
necessary for the payment of refunds. Within 10 days | 33 |
| after receipt by the
Comptroller of the disbursement | 34 |
| certification to the Authority provided
for in this Section to |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| be given to the Comptroller by the Department, the
Comptroller | 2 |
| shall cause the orders to be drawn for that amount in
| 3 |
| accordance with the directions contained in the certification.
| 4 |
| (i) The Board may not impose any other taxes except as it | 5 |
| may from
time to time be authorized by law to impose.
| 6 |
| (j) A certificate of registration issued by the State | 7 |
| Department of
Revenue to a retailer under the Retailers' | 8 |
| Occupation Tax Act or under the
Service Occupation Tax Act | 9 |
| shall permit the registrant to engage in a
business that is | 10 |
| taxed under the tax imposed under paragraphs
(b), (e), (f) or | 11 |
| (g) of this Section and no additional registration
shall be | 12 |
| required under the tax. A certificate issued under the
Use Tax | 13 |
| Act or the Service Use Tax Act shall be applicable with regard | 14 |
| to
any tax imposed under paragraph (c) of this Section.
| 15 |
| (k) The provisions of any tax imposed under paragraph (c) | 16 |
| of
this Section shall conform as closely as may be practicable | 17 |
| to the
provisions of the Use Tax Act, including
without | 18 |
| limitation conformity as to penalties with respect to the tax
| 19 |
| imposed and as to the powers of the State Department of Revenue | 20 |
| to
promulgate and enforce rules and regulations relating to the
| 21 |
| administration and enforcement of the provisions of the tax | 22 |
| imposed.
The taxes shall be imposed only on use within the | 23 |
| metropolitan region
and at rates as provided in the paragraph.
| 24 |
| (l) The Board in imposing any tax as provided in paragraphs | 25 |
| (b)
and (c) of this Section, shall, after seeking the advice of | 26 |
| the State
Department of Revenue, provide means for retailers, | 27 |
| users or purchasers
of motor fuel for purposes other than those | 28 |
| with regard to which the
taxes may be imposed as provided in | 29 |
| those paragraphs to receive refunds
of taxes improperly paid, | 30 |
| which provisions may be at variance with the
refund provisions | 31 |
| as applicable under the Municipal Retailers
Occupation Tax Act. | 32 |
| The State Department of Revenue may provide for
certificates of | 33 |
| registration for users or purchasers of motor fuel for purposes
| 34 |
| other than those with regard to which taxes may be imposed as |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| provided in
paragraphs (b) and (c) of this Section to | 2 |
| facilitate the reporting and
nontaxability of the exempt sales | 3 |
| or uses.
| 4 |
| (m) 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 Regional Transportation Authority | 9 |
| as of
September 1 next following such adoption and filing.
| 10 |
| Beginning January 1, 1992, an ordinance or resolution imposing | 11 |
| or
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 |
| (n) 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 Authority. The taxes | 25 |
| shall be held in a trust fund
outside the State Treasury. On or | 26 |
| before the 25th day of each calendar
month, the State | 27 |
| Department of Revenue shall prepare and certify to the
| 28 |
| Comptroller of the State of Illinois the amount to be paid to | 29 |
| the
Authority, which shall be the then balance in the fund, | 30 |
| less any amount
determined by the Department to be necessary | 31 |
| for the payment of refunds.
The State Department of Revenue | 32 |
| shall also certify to the Authority the
amount of taxes | 33 |
| collected in each County other than Cook County in the
| 34 |
| metropolitan region less the amount necessary for the payment |
|
|
|
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LRB093 21117 BDD 54539 a |
|
| 1 |
| of refunds to
taxpayers in the County. With regard to the | 2 |
| County of Cook, the
certification shall specify the amount of | 3 |
| taxes collected within the City
of Chicago less the amount | 4 |
| necessary for the payment of refunds to
taxpayers in the City | 5 |
| of Chicago and the amount collected in that portion
of Cook | 6 |
| County outside of Chicago less the amount necessary for the | 7 |
| payment
of refunds to taxpayers in that portion of Cook County | 8 |
| outside of Chicago.
Within 10 days after receipt by the | 9 |
| Comptroller of the certification of
the amount to be paid to | 10 |
| the Authority, the Comptroller shall cause an
order to be drawn | 11 |
| for the payment for the amount
in accordance with the direction | 12 |
| in the certification.
| 13 |
| In addition to the disbursement required by the preceding | 14 |
| paragraph, an
allocation shall be made in July 1991 and each | 15 |
| year thereafter to the
Regional Transportation Authority. The | 16 |
| allocation shall be made in an
amount equal to the average | 17 |
| monthly distribution during the preceding
calendar year | 18 |
| (excluding the 2 months of lowest receipts) and the
allocation | 19 |
| shall include the amount of average monthly distribution from
| 20 |
| the Regional Transportation Authority Occupation and Use Tax | 21 |
| Replacement
Fund. The distribution made in July 1992 and each | 22 |
| year thereafter under
this paragraph and the preceding | 23 |
| paragraph shall be reduced by the amount
allocated and | 24 |
| disbursed under this paragraph in the preceding calendar
year. | 25 |
| The Department of Revenue shall prepare and certify to the
| 26 |
| Comptroller for disbursement the allocations made in | 27 |
| accordance with this
paragraph.
| 28 |
| (o) Failure to adopt a budget ordinance or otherwise to | 29 |
| comply with
Section 4.01 of this Act or to adopt a Five-year | 30 |
| Program or otherwise to
comply with paragraph (b) of Section | 31 |
| 2.01 of this Act shall not affect
the validity of any tax | 32 |
| imposed by the Authority otherwise in conformity
with law.
| 33 |
| (p) At no time shall a public transportation tax or motor | 34 |
| vehicle
parking tax authorized under paragraphs (b), (c) and |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| (d) of this Section
be in effect at the same time as any | 2 |
| retailers' occupation, use or
service occupation tax | 3 |
| authorized under paragraphs (e), (f) and (g) of
this Section is | 4 |
| in effect.
| 5 |
| Any taxes imposed under the authority provided in | 6 |
| paragraphs (b), (c)
and (d) shall remain in effect only until | 7 |
| the time as any tax
authorized by paragraphs (e), (f) or (g) of | 8 |
| this Section are imposed and
becomes effective. Once any tax | 9 |
| authorized by paragraphs (e), (f) or (g)
is imposed the Board | 10 |
| may not reimpose taxes as authorized in paragraphs
(b), (c) and | 11 |
| (d) of the Section unless any tax authorized by
paragraphs (e), | 12 |
| (f) or (g) of this Section becomes ineffective by means
other | 13 |
| than an ordinance of the Board.
| 14 |
| (q) Any existing rights, remedies and obligations | 15 |
| (including
enforcement by the Regional Transportation | 16 |
| Authority) arising under any
tax imposed under paragraphs (b), | 17 |
| (c) or (d) of this Section shall not
be affected by the | 18 |
| imposition of a tax under paragraphs (e), (f) or (g)
of this | 19 |
| Section.
| 20 |
| (Source: P.A. 91-51, eff. 6-30-99; 92-221, eff. 8-2-01; 92-651, | 21 |
| eff.
7-11-02.)
| 22 |
| Section 25. The Water Commission Act of 1985 is amended by | 23 |
| changing Section 4 as follows:
| 24 |
| (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| 25 |
| Sec. 4. (a) The board of commissioners of any county water | 26 |
| commission
may, by ordinance, impose throughout the territory | 27 |
| of the commission any or
all of the taxes provided in this | 28 |
| Section for its corporate purposes.
However, no county water | 29 |
| commission may impose any such tax unless the
commission | 30 |
| certifies the proposition of imposing the tax to the proper
| 31 |
| election officials, who shall submit the proposition to the | 32 |
| voters residing
in the territory at an election in accordance |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| with the general election
law, and the proposition has been | 2 |
| approved by a majority of those voting on
the proposition.
| 3 |
| The proposition shall be in the form provided in Section 5 | 4 |
| or shall be
substantially in the following form:
| 5 |
| -------------------------------------------------------------
| 6 |
| Shall the (insert corporate
| 7 |
| name of county water commission) YES
| 8 |
| impose (state type of tax or ------------------------
| 9 |
| taxes to be imposed) at the NO
| 10 |
| rate of 1/4%?
| 11 |
| -------------------------------------------------------------
| 12 |
| Taxes imposed under this Section and civil penalties | 13 |
| imposed
incident thereto shall be collected and enforced by the | 14 |
| State Department of
Revenue. The Department shall have the | 15 |
| power to administer and enforce the
taxes and to determine all | 16 |
| rights for refunds for erroneous payments of
the taxes.
| 17 |
| (b) The board of commissioners may impose a County Water | 18 |
| Commission
Retailers' Occupation Tax upon all persons engaged | 19 |
| in the business of
selling tangible personal property at retail | 20 |
| in the territory of the
commission at a rate of 1/4% of the | 21 |
| gross receipts from the sales made in
the course of such | 22 |
| business within the territory. The tax imposed under
this | 23 |
| paragraph and all civil penalties that may be assessed as an | 24 |
| incident
thereof shall be collected and enforced by the State | 25 |
| Department of Revenue.
The Department shall have full power to | 26 |
| administer and enforce this
paragraph; to collect all taxes and | 27 |
| penalties due hereunder; to dispose of
taxes and penalties so | 28 |
| collected in the manner hereinafter provided; and to
determine | 29 |
| all rights to credit memoranda arising on account of the
| 30 |
| erroneous payment of tax or penalty hereunder. In the | 31 |
| administration of,
and compliance with, this paragraph, the | 32 |
| Department and persons who are
subject to this paragraph shall | 33 |
| have the same rights, remedies, privileges,
immunities, powers | 34 |
| and duties, and be subject to the same conditions,
|
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| restrictions, limitations, penalties, exclusions, exemptions | 2 |
| and
definitions of terms, and employ the same modes of | 3 |
| procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | 4 |
| 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | 5 |
| therein other than the State rate of tax
except that food for | 6 |
| human consumption that is to be consumed off the
premises where | 7 |
| it is sold (other than alcoholic beverages, soft drinks, and
| 8 |
| food that has been prepared for immediate consumption) and | 9 |
| prescription
and nonprescription medicine, drugs, medical | 10 |
| appliances and insulin, urine
testing materials, syringes, and | 11 |
| needles used by diabetics, for human use,
shall not be subject | 12 |
| to tax hereunder), 2c, 3 (except as to the disposition
of taxes | 13 |
| and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
| 14 |
| 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
the | 15 |
| Retailers' Occupation Tax Act and Section 3-7 of the Uniform | 16 |
| Penalty
and Interest Act, as fully as if those provisions were | 17 |
| 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.
| 27 |
| Whenever the Department determines that a refund should be | 28 |
| made under this
paragraph to a claimant instead of issuing a | 29 |
| credit memorandum, the Department
shall notify the State | 30 |
| Comptroller, who shall cause the warrant to be drawn
for the | 31 |
| amount specified, and to the person named, in the notification
| 32 |
| from the Department. The refund shall be paid by the State | 33 |
| Treasurer out
of a county water commission tax fund established | 34 |
| under paragraph (g) of
this Section.
|
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| For the purpose of determining whether a tax authorized | 2 |
| under this paragraph
is applicable, a retail sale by a producer | 3 |
| of coal or other mineral mined
in Illinois is a sale at retail | 4 |
| at the place where the coal or other mineral
mined in Illinois | 5 |
| is extracted from the earth. This paragraph does not
apply to | 6 |
| coal or other mineral when it is delivered or shipped by the | 7 |
| seller
to the purchaser at a point outside Illinois so that the | 8 |
| sale is exempt
under the Federal Constitution as a sale in | 9 |
| interstate or foreign commerce.
| 10 |
| If a tax is imposed under this subsection (b) a tax shall | 11 |
| also be
imposed under subsections (c) and (d) of this Section.
| 12 |
| No tax shall be imposed or collected under this subsection | 13 |
| on the sale of a motor vehicle in this State to a resident of | 14 |
| another state if that motor vehicle will not be titled in this | 15 |
| State.
| 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 this | 20 |
| State.
| 21 |
| (c) If a tax has been imposed under subsection (b), a
| 22 |
| County Water Commission Service Occupation
Tax shall
also be | 23 |
| imposed upon all persons engaged, in the territory of the
| 24 |
| commission, in the business of making sales of service, who, as | 25 |
| an
incident to making the sales of service, transfer tangible | 26 |
| personal
property within the territory. The tax rate shall be | 27 |
| 1/4% of the selling
price of tangible personal property so | 28 |
| transferred within the territory.
The tax imposed under this | 29 |
| paragraph and all civil penalties that may be
assessed as an | 30 |
| incident thereof shall be collected and enforced by the
State | 31 |
| Department of Revenue. The Department shall have full power to
| 32 |
| administer and enforce this paragraph; to collect all taxes and | 33 |
| penalties
due hereunder; to dispose of taxes and penalties so | 34 |
| collected in the manner
hereinafter provided; and to determine |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| all rights to credit memoranda
arising on account of the | 2 |
| erroneous payment of tax or penalty hereunder.
In the | 3 |
| administration of, and compliance with, this paragraph, the
| 4 |
| Department and persons who are subject to this paragraph shall | 5 |
| have the
same rights, remedies, privileges, immunities, powers | 6 |
| and duties, and be
subject to the same conditions, | 7 |
| restrictions, limitations, penalties,
exclusions, exemptions | 8 |
| and definitions of terms, and employ the same modes
of | 9 |
| procedure, as are prescribed in Sections 1a-1, 2 (except that | 10 |
| the
reference to State in the definition of supplier | 11 |
| maintaining a place of
business in this State shall mean the | 12 |
| territory of the commission), 2a, 3
through 3-50 (in respect to | 13 |
| all provisions therein other than the State
rate of tax except | 14 |
| that food for human consumption that is to be consumed
off the | 15 |
| premises where it is sold (other than alcoholic beverages, soft
| 16 |
| drinks, and food that has been prepared for immediate | 17 |
| consumption) and
prescription and nonprescription medicines, | 18 |
| drugs, medical appliances and
insulin, urine testing | 19 |
| materials, syringes, and needles used by diabetics,
for human | 20 |
| use, shall not be subject to tax hereunder), 4 (except that the
| 21 |
| reference to the State shall be to the territory of the | 22 |
| commission), 5, 7,
8 (except that the jurisdiction to which the | 23 |
| tax shall be a debt to the
extent indicated in that Section 8 | 24 |
| shall be the commission), 9 (except as
to the disposition of | 25 |
| taxes and penalties collected and except that the
returned | 26 |
| merchandise credit for this tax may not be taken against any | 27 |
| State
tax), 10, 11, 12 (except the reference therein to Section | 28 |
| 2b of the
Retailers' Occupation Tax Act), 13 (except that any | 29 |
| reference to the State
shall mean the territory of the | 30 |
| commission), the first paragraph of Section
15, 15.5, 16, 17, | 31 |
| 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | 32 |
| those provisions were set forth herein.
| 33 |
| Persons subject to any tax imposed under the authority | 34 |
| granted in
this paragraph may reimburse themselves for their |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| serviceman's tax liability
hereunder by separately stating the | 2 |
| tax as an additional charge, which
charge may be stated in | 3 |
| combination, in a single amount, with State tax
that servicemen | 4 |
| are authorized to collect under the Service Use Tax Act,
and | 5 |
| any tax for which servicemen may be liable under subsection (f) | 6 |
| of
Sec. 4.03 of the Regional Transportation Authority 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
paragraph 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 a
county water commission tax fund established | 16 |
| under paragraph (g) of this
Section.
| 17 |
| Nothing in this paragraph shall be construed to authorize a | 18 |
| county water
commission to impose a tax upon the privilege of | 19 |
| engaging in any business
which under the Constitution of the | 20 |
| United States may not be made the
subject of taxation by the | 21 |
| State.
| 22 |
| (d) If a tax has been imposed under subsection (b), a tax | 23 |
| shall
also imposed upon the privilege of using, in the | 24 |
| territory of the
commission, any item of tangible personal | 25 |
| property that is purchased
outside the territory at retail from | 26 |
| a retailer, and that is titled or
registered with an agency of | 27 |
| this State's government, at a rate of 1/4% of
the selling price | 28 |
| of the tangible personal property within the territory,
as | 29 |
| "selling price" is defined in the Use Tax Act. The tax shall be | 30 |
| collected
from persons whose Illinois address for titling or | 31 |
| registration purposes
is given as being in the territory. The | 32 |
| tax shall be collected by the
Department of Revenue for a | 33 |
| county water commission. The tax must be paid
to the State, or | 34 |
| an exemption determination must be obtained from the
Department |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| of Revenue, before the title or certificate of registration for
| 2 |
| the property may be issued. The tax or proof of exemption may | 3 |
| be
transmitted to the Department by way of the State agency | 4 |
| with which, or the
State officer with whom, the tangible | 5 |
| personal property must be titled or
registered if the | 6 |
| Department and the State agency or State officer
determine that | 7 |
| this procedure will expedite the processing of applications
for | 8 |
| title or registration.
| 9 |
| The Department shall have full power to administer and | 10 |
| enforce this
paragraph; to collect all taxes, penalties and | 11 |
| interest due hereunder; to
dispose of taxes, penalties and | 12 |
| interest so collected in the manner
hereinafter provided; and | 13 |
| to determine all rights to credit memoranda or
refunds arising | 14 |
| on account of the erroneous payment of tax, penalty or
interest | 15 |
| hereunder. In the administration of, and compliance with this
| 16 |
| paragraph, the Department and persons who are subject to this | 17 |
| paragraph
shall have the same rights, remedies, privileges, | 18 |
| immunities, powers and
duties, and be subject to the same | 19 |
| conditions, restrictions, limitations,
penalties, exclusions, | 20 |
| exemptions and definitions of terms and employ the
same modes | 21 |
| of procedure, as are prescribed in Sections 2 (except the
| 22 |
| definition of "retailer maintaining a place of business in this | 23 |
| State"), 3
through 3-80 (except provisions pertaining to the | 24 |
| State rate of tax,
and except provisions concerning collection | 25 |
| or refunding of the tax by
retailers, and except that food for | 26 |
| human consumption that is to be
consumed off the premises where | 27 |
| it is sold (other than alcoholic beverages,
soft drinks, and | 28 |
| food that has been prepared for immediate consumption)
and | 29 |
| prescription and nonprescription medicines, drugs, medical | 30 |
| appliances
and insulin, urine testing materials, syringes, and | 31 |
| needles used by
diabetics, for human use, shall not be subject | 32 |
| to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | 33 |
| portions pertaining to claims by retailers
and except the last | 34 |
| paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| and Section 3-7 of the Uniform Penalty and Interest Act that | 2 |
| are
not inconsistent with this paragraph, as fully as if those | 3 |
| provisions were
set forth herein.
| 4 |
| Whenever the Department determines that a refund should be | 5 |
| made under this
paragraph to a claimant instead of issuing a | 6 |
| credit memorandum, the Department
shall notify the State | 7 |
| Comptroller, who shall cause the order
to be drawn for the | 8 |
| amount specified, and to the person named, in the
notification | 9 |
| from the Department. The refund shall be paid by the State
| 10 |
| Treasurer out of a county water commission tax fund established
| 11 |
| under paragraph (g) of this Section.
| 12 |
| (e) A certificate of registration issued by the State | 13 |
| Department of
Revenue to a retailer under the Retailers' | 14 |
| Occupation Tax Act or under the
Service Occupation Tax Act | 15 |
| shall permit the registrant to engage in a
business that is | 16 |
| taxed under the tax imposed under paragraphs (b), (c)
or (d) of | 17 |
| this Section and no additional registration shall be required | 18 |
| under
the tax. A certificate issued under the Use Tax Act or | 19 |
| the Service Use Tax
Act shall be applicable with regard to any | 20 |
| tax imposed under paragraph (c)
of this Section.
| 21 |
| (f) Any ordinance imposing or discontinuing any tax under | 22 |
| this Section
shall be adopted and a certified copy thereof | 23 |
| filed with the Department on
or before June 1, whereupon the | 24 |
| Department of Revenue shall proceed to
administer and enforce | 25 |
| this Section on behalf of the county water
commission as of | 26 |
| September 1 next following the adoption and filing.
Beginning | 27 |
| January 1, 1992, an ordinance or resolution imposing or
| 28 |
| discontinuing the tax hereunder shall be adopted and a | 29 |
| certified copy
thereof filed with the Department on or before | 30 |
| the first day of July,
whereupon the Department shall proceed | 31 |
| to administer and enforce this
Section as of the first day of | 32 |
| October next following such adoption and
filing. Beginning | 33 |
| January 1, 1993, an ordinance or resolution imposing or
| 34 |
| discontinuing the tax hereunder shall be adopted and a |
|
|
|
09300SB3196ham001 |
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LRB093 21117 BDD 54539 a |
|
| 1 |
| certified copy
thereof filed with the Department on or before | 2 |
| the first day of October,
whereupon the Department shall | 3 |
| proceed to administer and enforce this
Section as of the first | 4 |
| day of January next following such adoption and filing.
| 5 |
| (g) The State Department of Revenue shall, upon collecting | 6 |
| any taxes as
provided in this Section, pay the taxes over to | 7 |
| the State Treasurer as
trustee for the commission. The taxes | 8 |
| shall be held in a trust fund outside
the State Treasury. On or | 9 |
| 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 then balance in the fund, | 13 |
| less any amount determined by the Department
to be necessary | 14 |
| for the payment of refunds. Within 10 days after receipt by
the | 15 |
| Comptroller of the certification of the amount to be paid to | 16 |
| the
commission, the Comptroller shall cause an order to be | 17 |
| drawn for the payment
for the amount in accordance with the | 18 |
| direction in the certification.
| 19 |
| (Source: P.A. 91-51, eff. 6-30-99; 92-221, eff. 8-2-01 .)
| 20 |
| Section 99. Effective date. This Act takes effect upon | 21 |
| becoming law.".
|
|