Full Text of SB2652 97th General Assembly
SB2652sam001 97TH GENERAL ASSEMBLY | Sen. Toi W. Hutchinson Filed: 4/24/2012
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| 1 | | AMENDMENT TO SENATE BILL 2652
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2652 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 1. Short title. This Article may be cited as the | 5 | | Regional Cooperation and Smart Growth in Eastern Will County | 6 | | Act. | 7 | | Section 5. Findings and purpose. | 8 | | (1) The purpose of this Act is promoting responsible | 9 | | growth, regional cooperation, a regional approach to land use | 10 | | planning and design standards, revenue sharing among member | 11 | | entities, and preserving and enhancing the quality of life | 12 | | within the District. | 13 | | (2) The south suburban airport to be sited in eastern Will | 14 | | County, Illinois, will generate development in and around | 15 | | surrounding jurisdictions. This development will have a | 16 | | significant impact upon the region and will provide burdens as |
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| 1 | | well as benefits upon existing infrastructure. These burdens | 2 | | and benefits need to be shared and apportioned equitably. | 3 | | (3) Cooperation among the surrounding local governments | 4 | | and agencies will support economic development and increase the | 5 | | potential benefits of the airport while limiting the adverse | 6 | | impacts upon the region. Sharing of certain revenues among the | 7 | | municipal members of the District will encourage cooperation, | 8 | | promote a regional approach to land use planning, and assist | 9 | | each member in dealing with adverse impact upon their | 10 | | municipality. | 11 | | (4) It is also a purpose of this Act to ensure that future | 12 | | land uses within the area designated as the Eastern Will County | 13 | | Development District are compatible with the airport and its | 14 | | operations so that future operations and growth are not unduly | 15 | | constrained. | 16 | | (5) This Act creates an entity, entitled the Eastern Will | 17 | | County Development District, to implement the purpose of this | 18 | | Act. The District should have adequate powers to achieve its | 19 | | goals and objectives, to be self-supporting, and to raise | 20 | | revenue in order to assist local governments address negative | 21 | | impacts upon infrastructure.
| 22 | | Section 10. Definitions. As used in this Act: | 23 | | "Airport" or "south suburban airport" means a south
| 24 | | suburban airport, as defined by the Federal Aviation
| 25 | | Administration, located in eastern Will County, Illinois. |
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| 1 | | "Airport authority" means an authority created to
| 2 | | establish and maintain a south suburban airport located in
| 3 | | eastern Will County, Illinois. | 4 | | "Airport-dependent uses" means uses that are typically | 5 | | found on or near an airport and must, by the nature of their | 6 | | operations, services, or products, be located on an airport or | 7 | | have direct and immediate access to an airport or airport | 8 | | runway. Such uses include, but are not limited to, airport | 9 | | terminals and control towers; airport runways, taxiways, taxi | 10 | | lanes, aircraft parking lanes, and auxiliary roads; hangars; | 11 | | aircraft rescue and firefighting facilities; air cargo | 12 | | storage, but not large distribution facilities; aircraft | 13 | | maintenance, washing, and repair shops; restaurants and hotels | 14 | | within a terminal; airline catering services; express mail and | 15 | | package sorting facilities, aviation fuel farms and services; | 16 | | aircraft testing facilities; airport administrative offices; | 17 | | airport authority offices and maintenance facilities; on-site | 18 | | parking; corporate facilities, including aircraft storage and | 19 | | operations; and any other use deemed to be necessary for the | 20 | | flight operation of the airport. | 21 | | "Board" means the Board of Directors of the Eastern Will | 22 | | County Development District. | 23 | | "Compatible land use" means any use of lands, buildings, | 24 | | and structures which is harmonious to the uses and activities | 25 | | being conducted on the adjoining lands and properties and which | 26 | | does not adversely affect or unreasonably impact any use or |
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| 1 | | enjoyment of the adjoined land. | 2 | | "County" means Will County. | 3 | | "District" means the Eastern Will County Development | 4 | | District. | 5 | | "District Land Use Plan" means a written statement of land | 6 | | use policies, goals, and objectives, together with maps, | 7 | | graphs, charts, illustrations or any other form of written or | 8 | | visual communication, as appropriate, that is adopted by the | 9 | | District. | 10 | | "Member entities" means the villages of Beecher, Crete, | 11 | | Monee, Peotone, University Park, the County of Will, and any | 12 | | new municipality incorporated under the laws of the State of | 13 | | Illinois which becomes a member of the Eastern Will County | 14 | | Development District. | 15 | | "Member villages" means the villages of Beecher, Crete, | 16 | | Monee, Peotone, and University Park and any new municipality | 17 | | incorporated under the laws of the State of Illinois and | 18 | | located entirely within the boundaries of the Eastern Will | 19 | | County Development District. | 20 | | Section 15. Creation of District. | 21 | | (a) The Eastern Will County Development District is created | 22 | | as a political subdivision, body politic, and municipal | 23 | | corporation. The territorial jurisdiction of the District is | 24 | | the rectangular geographic area within the following | 25 | | boundaries: commencing at the southwest corner of Peotone |
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| 1 | | Township and the southern boundary line of Will County, East to | 2 | | the Indiana state line, then north to a line one mile south of | 3 | | the Northern Will-Cook County line, then west to the western | 4 | | boundary line of Green Garden and Peotone townships, then south | 5 | | to the southern boundary of Will County. | 6 | | (b) The governing and administrative powers of the District | 7 | | are vested in its Board of Directors, consisting of one member | 8 | | appointed by the President of the Village of Beecher with the | 9 | | consent of the Village Board, one member appointed by the | 10 | | President of the Village of Crete with the consent of the | 11 | | Village Board, one member appointed by the President of the | 12 | | Village of Monee with the consent of the Village Board, one | 13 | | member appointed by the President of the Village of Peotone | 14 | | with the consent of the Village Board, one member appointed by | 15 | | the Mayor of the Village of University Park with the consent of | 16 | | the Village Board, one member appointed by the County Executive | 17 | | of Will County with the consent of the County Board, and one | 18 | | member appointed by the governing body of the airport | 19 | | authority. | 20 | | (c) The members of the Board shall be residents of Will | 21 | | County, Illinois, with their primary residence located within | 22 | | the Eastern Will County Development District. | 23 | | (d) The terms of the initial appointees shall commence 30 | 24 | | days after the effective date of this Act. The duration of the | 25 | | term of each of the initial appointees shall be determined by | 26 | | lot as follows: one of the appointees shall serve a term |
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| 1 | | expiring on the third Monday in May in the second year | 2 | | following the effective date of this Act; 2 of the appointees | 3 | | shall serve terms expiring on the third Monday in May in the | 4 | | third year following the effective date of this Act; 2 of the | 5 | | appointees shall serve terms expiring on the third Monday in | 6 | | May in the fourth year following the effective date of this | 7 | | Act, and 2 of the appointees shall be appointed to serve terms | 8 | | expiring on the third Monday in May in the fifth year following | 9 | | the effective date of this Act. All successors shall be | 10 | | appointed by the original appointing authority and hold office | 11 | | for a term of 4 years commencing the third Monday in May of the | 12 | | year in which their term commences, except in case of an | 13 | | appointment to fill a vacancy. Vacancies shall be filled for | 14 | | the remainder of the vacated term by the original appointing | 15 | | authority. Each member appointed to the Board shall serve until | 16 | | his or her successor is appointed and qualified. | 17 | | Notwithstanding the time remaining on a specific board member's | 18 | | term, board members shall serve at the pleasure of the | 19 | | appointing authority and a board member may be replaced by the | 20 | | appointing entity during that board member's term of office. A | 21 | | new board member who is appointed to replace a current board | 22 | | member during the current board member's term shall serve the | 23 | | remainder of the current board member's term in office. The | 24 | | appointing authority shall give notice of the appointment of | 25 | | the new board member, including a certified copy of the | 26 | | resolution appointing the new member, to the Board via |
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| 1 | | certified mail. The new member will commence serving at the | 2 | | next meeting of the Board following notice of appointment. | 3 | | (e) The Board shall annually choose one of its members to | 4 | | serve as Chair and one of its members to serve as Secretary. | 5 | | The Board shall appoint a Treasurer for the District who is not | 6 | | required to be a member of the Board. | 7 | | (f) Members of the Board shall serve without compensation | 8 | | for their services as members but may be reimbursed for all | 9 | | necessary expenses incurred in connection with the performance | 10 | | of their duties as members. | 11 | | (g) Within 30 days after appointment of the initial | 12 | | members, the Board shall organize for the transaction of | 13 | | business, select members to serve as Chair and Secretary, and | 14 | | adopt by-laws. Thereafter, the Board shall meet on the call of | 15 | | the Chair or upon written notice by 4 members of the Board. A | 16 | | majority of the members of the Board must be present in person | 17 | | to constitute a quorum for the transaction of business. The | 18 | | affirmative vote of a majority of a quorum of the members shall | 19 | | be necessary for the adoption of any ordinance or resolution. | 20 | | All ordinances and resolutions, before taking effect, shall be | 21 | | in writing, signed by the Chair, and attested by the Secretary. | 22 | | (h) The Board shall appoint an Executive Director, who is | 23 | | not a member of the Board, who shall hold office at the | 24 | | discretion of the Board. The Executive Director shall be the | 25 | | chief administrative and operational officer of the District, | 26 | | direct and supervise its administrative affairs and general |
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| 1 | | management, perform such other duties as may be prescribed from | 2 | | time to time by the Board, and receive compensation fixed by | 3 | | the Board. The Executive Director shall attend all meetings of | 4 | | the Board, but no action of the Board shall be invalid on | 5 | | account of the absence of the Executive Director from a | 6 | | meeting. | 7 | | (i) Should a new municipality incorporate within the | 8 | | District, that new municipality shall become a member of the | 9 | | District and shall be entitled to all rights and | 10 | | responsibilities of membership including voting membership | 11 | | upon the Board and revenue sharing, so long as the following | 12 | | criteria are met: | 13 | | (1) The new municipality is incorporated as a village | 14 | | or city under Illinois law, and | 15 | | (2) the entire corporate boundaries of the new | 16 | | municipality are within the District at the time of | 17 | | incorporation. | 18 | | (j) The Board may set, through its by-laws, a process by | 19 | | which other municipalities may become a member of the District. | 20 | | A recommendation by a majority vote of the Board to add an | 21 | | additional member entity shall be considered persuasive by the | 22 | | General Assembly in considering an amendment to this Act to | 23 | | include the additional municipality. | 24 | | Section 20. Administration. The District has the authority | 25 | | to establish a budget, raise revenue for administration, and |
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| 1 | | retain staff, agents, and consultants to carry out planning, | 2 | | development review, and other duties and exercise all other | 3 | | powers incidental, necessary, convenient, or desirable to | 4 | | carry out and effectuate the powers granted in this Act. | 5 | | Without limitation, the District may enter into | 6 | | intergovernmental agreements under the Intergovernmental | 7 | | Cooperation Act, engage the services of the Illinois Finance | 8 | | Authority, sue and be sued, have and use a corporate seal, | 9 | | designate a fiscal year, and enter into contracts and leases. | 10 | | Section 25. Planning. The District shall adopt an overall | 11 | | District Land Use Plan that identifies likely key development | 12 | | areas within the airport environs and lays the foundation for | 13 | | design and development standards and development review in that | 14 | | area. The District Land Use Plan is to be prepared by staff and | 15 | | consultants. Key elements shall include open space, | 16 | | transportation needs, compatibility of uses, and noise | 17 | | mitigation. Preparation of the District Land Use Plan shall | 18 | | include an opportunity for input from the governing body of | 19 | | each township with land within the District, and those Illinois | 20 | | cities and villages having a statutory planning area within the | 21 | | District boundaries. Prior to final approval of the District | 22 | | Land Use Plan by the Board, the Board shall hold a public | 23 | | hearing, pursuant to public notice of not less than 5 days and | 24 | | not more than 20 days, for the purpose of providing an | 25 | | opportunity for input by these townships and municipalities and |
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| 1 | | the public. | 2 | | The District Land Use Plan shall be transmitted to the | 3 | | governing bodies of the member villages and Will County for | 4 | | review and consideration. The District Land Use Plan shall not | 5 | | become effective until the governing bodies of Will County and | 6 | | of each member village of the District has approved the plan. | 7 | | However, approval of the District Land Use Plan shall not be | 8 | | unreasonably withheld. Should any member village fail to | 9 | | approve or reject the District Land Use Plan for a period | 10 | | greater than 90 days after receipt of the plan from the | 11 | | District, that failure to act shall be deemed to be an approval | 12 | | of the District Land Use Plan. In the event that a member | 13 | | village shall reject the District Land Use Plan, that member | 14 | | village shall provide written notice of the rejection of the | 15 | | plan to the District. Said rejection notice shall include the | 16 | | specific reasons for said rejection of the District Land Use | 17 | | Plan. The District and its member villages and Will County | 18 | | shall make good faith efforts to come to an agreement regarding | 19 | | the District Land Use Plan. It shall be public policy that a | 20 | | District Land Use Plan be approved by the members of the | 21 | | District in order that the District may effectively perform its | 22 | | statutory mission. | 23 | | The District Land Use Plan shall cover all territory within | 24 | | the District, including land uses within the member villages, | 25 | | focusing particularly on peripheral properties that may be | 26 | | directly affected by airport-related development. |
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| 1 | | The District Land Use Plan shall be reviewed and revised | 2 | | every 5 years, or at such times as may be deemed necessary by a | 3 | | majority vote of the Board, to reflect recent developments, | 4 | | annexations, and changing land use needs within the region. | 5 | | Section 30. Design and development standards and | 6 | | development review. After adopting a District Land Use Plan, | 7 | | the District shall promulgate design and development | 8 | | standards. The design and development standards shall | 9 | | establish baseline requirements within the District in order to | 10 | | ensure that baseline design and development standards are | 11 | | consistent throughout the District. The District shall work | 12 | | with each member entity to encourage that the member villages | 13 | | and county shall adopt said baseline design and development | 14 | | standards. | 15 | | The District shall review the design and development | 16 | | standards of each member village and of Will County and the | 17 | | District shall certify that said member village or county | 18 | | standards conform to the District's baseline design and | 19 | | development standards. Notwithstanding adoption by the | 20 | | District of design and development standards, any member | 21 | | village or County may adopt land use regulations that are more | 22 | | stringent than those of the District. | 23 | | Development applications shall be handled by the | 24 | | jurisdiction within which the project is located. The host | 25 | | jurisdiction shall review the application, applying the |
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| 1 | | District's design and development standards, in addition to any | 2 | | other normal development requirements. The host jurisdiction | 3 | | shall forward the development application to the District for | 4 | | comment and certification. The District shall review the | 5 | | application and make specific findings regarding the impact of | 6 | | the project and determinations regarding mitigation of | 7 | | negative impact. | 8 | | The certification process shall be determined by the Board | 9 | | and shall require a finding by a majority of the Board that a | 10 | | proposed development conforms to the District Land Use Plan, | 11 | | conforms to the District's design and development standards, | 12 | | and has adequately addressed the need to mitigate negative | 13 | | impact upon regional infrastructure in order for the District | 14 | | to make a positive finding. If the District finds that the | 15 | | proposed development satisfies the preceding criteria, the | 16 | | District shall notify the affected municipality that the | 17 | | District has reached a positive finding regarding the proposed | 18 | | development. The District shall issue a Certificate of | 19 | | Conformance to the host jurisdiction as evidence of the | 20 | | positive finding. | 21 | | If any member entity shall object to a proposed | 22 | | development, that development shall be subject to a review | 23 | | process to be determined by the Board that shall require a | 24 | | two-thirds majority of the Board for a positive finding and | 25 | | issuance of a Certificate of Conformance. | 26 | | If the District makes a finding that a proposed development |
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| 1 | | fails to conform to the District Land Use Plan, fails to | 2 | | satisfy the applicable design and development standards, or | 3 | | fails to adequately address the need to mitigate negative | 4 | | impact upon regional infrastructure, the District shall notify | 5 | | the affected municipality of the District's negative finding. A | 6 | | negative finding by the District shall trigger a requirement | 7 | | that the affected host jurisdiction reach an extraordinary | 8 | | majority within their approval process in order to approve the | 9 | | proposed development. If a municipality should approve a | 10 | | development by an extraordinary majority and that development | 11 | | has failed to cure the defects that resulted in a negative | 12 | | finding by the District, then the proposed development shall be | 13 | | deemed a non-conforming development. | 14 | | The District shall act in a timely manner in reviewing | 15 | | development proposals. After this timely review, the District | 16 | | shall convey, in writing, to the host jurisdiction the | 17 | | District's certification of a positive finding or a negative | 18 | | finding regarding the proposed development. A negative finding | 19 | | shall include the reasons for the negative finding and | 20 | | suggestions for ways to cure the negative aspects of the | 21 | | proposed development. | 22 | | The District's authority is subject to all pre-annexation | 23 | | or other governmental agreements of the member villages and | 24 | | county in existence on the effective date of this Act. | 25 | | If land in the District is annexed into a member village, | 26 | | the District shall continue to have development review power |
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| 1 | | over that property as set forth in this Section and the design | 2 | | and development standards shall continue to apply. It shall be | 3 | | the policy of the District that when development is proposed in | 4 | | any unincorporated area, the District shall encourage, and | 5 | | assist in, annexation to an appropriate municipality. | 6 | | Notwithstanding any other provision of this Section, | 7 | | undeveloped land within each member village on the effective | 8 | | date of this Act that has not received development approval or | 9 | | has not been the subject of a pre-existing annexation or | 10 | | development agreement must comply with uniform airport noise | 11 | | and safety and hazard mitigation land use regulations | 12 | | promulgated by the District, the airport authority, or other | 13 | | governmental agencies. | 14 | | Building code and zoning enforcement authority shall be | 15 | | exercised by the member village in which the property is | 16 | | located and shall be exercised by the County if the property is | 17 | | not located in a member village. | 18 | | The review and certification authority of the District | 19 | | shall be limited to non-residential development within the | 20 | | District, except the District may require notice of all | 21 | | proposed development for the purpose of determining | 22 | | consistency with the District Land Use Plan. Airport-dependent | 23 | | uses on land owned by the airport authority shall be exempt | 24 | | from the District's review and certification process. | 25 | | Section 35. Land acquisition. The District may acquire by |
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| 1 | | purchase or gift and hold or dispose of real or personal | 2 | | property or rights or interests therein. The District may | 3 | | acquire property from willing sellers, but the District may not | 4 | | exercise the power of eminent domain. Prior to the acquisition | 5 | | of real property, the District shall provide 30 days' notice to | 6 | | the airport authority in order that the airport authority may | 7 | | make a determination that the land acquisition will not hinder | 8 | | any airport uses or future expansion. | 9 | | Section 40. Airport noise monitoring, mitigation, and | 10 | | enforcement programs. Appropriate notations, in a form to be | 11 | | determined by the District, shall be required on all property | 12 | | deeds of land within the District that are within delineated | 13 | | noise impacted areas as defined by the airport authority. | 14 | | The District may act as a representative of the member | 15 | | villages in discussing noise issues and cooperative mitigation | 16 | | measures with the airport authority and the Federal Aviation | 17 | | Administration. | 18 | | Section 45. Economic development and marketing. The | 19 | | District may market and promote economic development | 20 | | activities in cooperation with the County, member villages, and | 21 | | other agencies. The District may help fund economic development | 22 | | activities by the County, villages, townships, and other | 23 | | entities. The District may seek grants, loans, or other | 24 | | financing opportunities to promote its planning and economic |
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| 1 | | development mission or for operations. | 2 | | Section 50. Infrastructure and service mitigation fees. | 3 | | The District may impose infrastructure and service mitigation | 4 | | fees on new industrial and commercial development within the | 5 | | District to pay for infrastructure and services necessitated by | 6 | | that development. New industrial and commercial development | 7 | | shall be industrial and commercial property that is developed, | 8 | | as evidenced by an application for building permit, within the | 9 | | District, after the effective date of this Act. | 10 | | Section 55. Property taxes. The District may levy ad | 11 | | valorem property taxes upon all new industrial and commercial | 12 | | taxable property in the District. New industrial and commercial | 13 | | property shall be property that is developed, as evidenced by | 14 | | an application for building permit within the District, after | 15 | | the effective date of this Act. Proceeds shall be used for the | 16 | | administrative and operating expenses of the District, to carry | 17 | | out planning and development review functions, and to fund | 18 | | infrastructure improvements within the District. | 19 | | Section 60. Use and occupation taxes. | 20 | | (a) The District shall not have the authority to levy taxes | 21 | | for any purpose, except as provided in subsections (b), (c), | 22 | | (d), (e), and (f). | 23 | | (b) By ordinance the District shall, as soon as practicable |
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| 1 | | from the effective date of this Act, impose an occupation tax | 2 | | upon all persons engaged within the corporate limits of the | 3 | | District in the business of renting, leasing, or letting rooms | 4 | | in a hotel, as defined in the Hotel Operators' Occupation Tax | 5 | | Act, at a rate of 2.5% of the gross rental receipts from the | 6 | | renting, leasing, or letting of rooms within the District, | 7 | | excluding, however, from gross rental receipts the proceeds of | 8 | | renting, leasing, or letting to permanent residents of a hotel | 9 | | as defined in that Act. Gross rental receipts shall not include | 10 | | charges that are added on account of the liability arising from | 11 | | any tax imposed by the State or any governmental agency on the | 12 | | occupation of renting, leasing or letting rooms in a hotel. | 13 | | The tax imposed by the District under this subsection and | 14 | | all civil penalties that may be assessed as an incident to that | 15 | | tax shall be collected and enforced by the Illinois Department | 16 | | of Revenue. The certificate of registration that is issued by | 17 | | the Department to a lessor under the Hotel Operators' | 18 | | Occupation Tax Act shall permit that registrant to engage in a | 19 | | business that is taxable under any ordinance enacted under this | 20 | | subsection without registering separately with the Department | 21 | | under that ordinance or under this subsection. The Department | 22 | | shall have full power to administer and enforce this | 23 | | subsection, to collect all taxes and penalties due under this | 24 | | subsection, to dispose of taxes and penalties so collected in | 25 | | the manner provided in this subsection, and to determine all | 26 | | rights to memoranda arising on account of the erroneous payment |
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| 1 | | of tax or penalty under this subsection. In the administration | 2 | | of, and compliance with, this subsection, the Department and | 3 | | persons who are subject to this subsection shall have the same | 4 | | rights, remedies, privileges, powers, and duties, shall be | 5 | | subject to the same conditions, restrictions, limitations, | 6 | | penalties, and definitions of terms, and shall employ the same | 7 | | modes of procedure as are prescribed in the Hotel Operators' | 8 | | Occupation Tax Act (except where the Act is inconsistent with | 9 | | this subsection), as fully as the Act were set out in this | 10 | | subsection. | 11 | | Whenever the Department determines that a refund should be | 12 | | made under this subsection to a claimant instead of issuing a | 13 | | credit memorandum, the Department shall notify the State | 14 | | Comptroller, who shall cause a warrant to be drawn for the | 15 | | amount specified and to the person named in the notification | 16 | | from the Department. The refund shall be paid by the State | 17 | | Treasurer. | 18 | | Persons subject to any tax under the authority imposed in | 19 | | this subsection may reimburse themselves for their tax | 20 | | liability for that tax by separately stating that tax as an | 21 | | additional charge, which charge may be stated in combination, | 22 | | in a single amount, with State taxes imposed under the Hotel | 23 | | Operators' Occupation Tax Act and the municipal tax imposed | 24 | | under Section 8-3-13 of the Illinois Municipal Code. | 25 | | The person filing the return shall, at the time of filing | 26 | | the return, pay to the Department the amount of the tax, less a |
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| 1 | | discount of 2.1% or $25 per calendar year, whichever is | 2 | | greater, which is allowed to reimburse the operator for the | 3 | | expenses incurred in keeping records, preparing and filing | 4 | | returns, remitting the tax, and supplying data to the | 5 | | Department on request. | 6 | | The Department shall forthwith pay over to the State | 7 | | Treasurer, ex officio, as trustee for the District, all taxes | 8 | | and penalties collected under this subsection for deposit into | 9 | | a trust fund held outside the State Treasury. On or before the | 10 | | 25th day of each calendar month, the Department shall certify | 11 | | to the Comptroller the amounts to be paid, which shall be the | 12 | | amounts (not including credit memoranda) collected under this | 13 | | subsection during the second preceding calendar month by the | 14 | | Department, less any amounts determined by the Department to be | 15 | | necessary for payment of refunds. | 16 | | A certified copy of any ordinance imposing or discontinuing | 17 | | a tax under this subsection or effecting a change in the rate | 18 | | of that tax shall be filed with the Illinois Department of | 19 | | Revenue, whereupon the Department shall proceed to administer | 20 | | and enforce this subsection on behalf of the District as of the | 21 | | first day of the third calendar month following the date of | 22 | | filing. | 23 | | (c) By ordinance the District shall, as soon as practicable | 24 | | after the effective date of this Act, impose a tax upon all | 25 | | persons engaged in the business of renting automobiles in the | 26 | | District at the rate of 6% of the gross receipts from that |
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| 1 | | business, except that no tax shall be imposed on the business | 2 | | of renting automobiles for use as taxicabs or in livery | 3 | | service. The tax imposed under this subsection and all civil | 4 | | penalties that may be assessed as an incident to that tax shall | 5 | | be collected and enforced by the Illinois Department of | 6 | | Revenue. The certificate of registration issued by the | 7 | | Department to a retailer under the Retailers' Occupation Tax | 8 | | Act or under the Automobile Renting Occupation and Use Tax Act | 9 | | shall permit that person to engage in a business that is | 10 | | taxable under any ordinance enacted under this subsection | 11 | | without registering separately with the Department under that | 12 | | ordinance or under this subsection. The Department shall have | 13 | | full power to administer and enforce this subsection, to | 14 | | collect all taxes and penalties due under this subsection, to | 15 | | dispose of taxes and penalties so collected in the manner | 16 | | provided in this subsection, and to determine all rights to | 17 | | credit memoranda arising on account of the erroneous payment of | 18 | | tax or penalty under this subsection. In the administration of | 19 | | and compliance with this subsection, the Department and persons | 20 | | who are subject to this subsection shall have the same rights, | 21 | | remedies, privileges, immunities, powers, and duties, be | 22 | | subject to the same conditions, restrictions, limitations, | 23 | | penalties, and definitions of terms, and employ the same modes | 24 | | of procedure as are as the Department may prescribe. | 25 | | Whenever the Department determines that a refund should be | 26 | | made under this subsection to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department shall notify the State | 2 | | prescribed in Sections 2 and 3 (in respect to all provisions of | 3 | | those Sections other than the State rate of tax; and in respect | 4 | | to the provisions of the Retailers' Occupation Tax Act referred | 5 | | to in those Sections, except as to the disposition of taxes and | 6 | | penalties collected, except for the provision allowing | 7 | | retailers a deduction from the tax to cover certain costs, and | 8 | | except that credit memoranda issued under this subsection may | 9 | | not be used to discharge any State tax liability) of the | 10 | | Automobile Renting Occupation and Use Tax Act, as fully as if | 11 | | provisions contained in those Sections of that Act were set | 12 | | forth in this subsection. | 13 | | Persons subject to any tax imposed under the authority | 14 | | granted in this subsection may reimburse themselves for their | 15 | | tax liability under this subsection by separately stating that | 16 | | tax as an additional charge, which charge may be stated in | 17 | | combination, in a single amount, with State tax that sellers | 18 | | are required to collect under the Automobile Renting Occupation | 19 | | and Use Tax Act, pursuant to bracket schedules as the | 20 | | Department may prescribe. Whenever the Department determines | 21 | | that a refund should be made under this Section to a claimant | 22 | | instead of issuing a credit memorandum, the Department shall | 23 | | notify the State Comptroller, who shall cause a warrant to be | 24 | | drawn for the amount specified and to the person named in the | 25 | | notification from the Department. The refund shall be paid by | 26 | | the State Treasurer. |
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| 1 | | The Department shall forthwith pay over to the State | 2 | | Treasurer, ex officio, as trustee, all taxes and penalties | 3 | | collected under this subsection for deposit into a trust fund | 4 | | held outside the State Treasury. On or before the 25th day of | 5 | | each calendar month, the Department shall certify to the | 6 | | Comptroller the amounts to be paid under this Section (not | 7 | | including credit memoranda) or collected under this subsection | 8 | | during the second preceding calendar month by the Department, | 9 | | less any amount determined by the Department to be necessary | 10 | | for payment of refunds. Within 10 days after receipt by the | 11 | | Comptroller of the Department's certification, the Comptroller | 12 | | shall cause the orders to be drawn for such amounts, and the | 13 | | Treasurer shall administer those amounts. | 14 | | Nothing in this subsection authorizes the District to | 15 | | impose a tax upon the privilege of engaging in any business | 16 | | that under the Constitution of the United States may not be | 17 | | made the subject of taxation by this State.
| 18 | | A certified copy of any ordinance imposing or discontinuing | 19 | | a tax under this subsection or effecting a change in the rate | 20 | | of that tax shall be filed with the Illinois Department of | 21 | | Revenue, whereupon the Department shall proceed to administer | 22 | | and enforce this subsection on behalf of the District as of the | 23 | | first day of the third calendar month following the date of | 24 | | filing. | 25 | | (d) By ordinance the District shall, as soon as practicable | 26 | | after the effective date of this Act, impose a tax upon the |
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| 1 | | privilege of using in the District an automobile that is rented | 2 | | from a rentor outside Illinois and is titled or registered with | 3 | | an agency of this State's government at a rate of 6% of the | 4 | | rental price of that automobile, except that no tax shall be | 5 | | imposed on the privilege of using automobiles rented for use as | 6 | | taxicabs or in livery service. The tax shall be collected from | 7 | | persons whose Illinois address for titling or registration | 8 | | purposes is given as being in the District. The tax shall be | 9 | | collected by the Department of Revenue for the District. The | 10 | | tax must be paid to the State or an exemption determination | 11 | | must be obtained from the Department of Revenue before the | 12 | | title or certificate of registration for the property may be | 13 | | issued. The tax or proof of exemption may be transmitted to the | 14 | | Department by way of the State agency with which or State | 15 | | officer with whom the tangible personal property must be titled | 16 | | or registered if the Department and that agency or State | 17 | | officer determine that this procedure will expedite the | 18 | | processing of applications for title or registration. | 19 | | The Department shall have full power to administer and | 20 | | enforce this subsection, to collect all taxes, penalties, and | 21 | | interest due under this subsection, to dispose of taxes, | 22 | | penalties, and interest so collected in the manner provided in | 23 | | this subsection, and to determine all rights to credit | 24 | | memoranda or refunds arising on account of the erroneous | 25 | | payment of tax, penalty, or interest under this subsection. In | 26 | | the administration of and compliance with this subsection, the |
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| 1 | | Department and persons who are subject to this subsection shall | 2 | | have the same rights, remedies, privileges, immunities, | 3 | | powers, and duties, be subject to the same conditions, | 4 | | restrictions, limitations, penalties, and definitions of | 5 | | terms, and employ the same modes of procedure as are prescribed | 6 | | in Sections 2 and 4 (except provisions pertaining to the State | 7 | | rate of tax; and in respect to the provisions of the Use Tax | 8 | | Act referred to in that Section, except provisions concerning | 9 | | collection or refunding of the tax by retailers, except the | 10 | | provisions of Section 19 pertaining to claims by retailers, | 11 | | except the last paragraph concerning refunds, and except that | 12 | | credit memoranda issued under this subsection may not be used | 13 | | to discharge any State tax liability) of the Automobile Renting | 14 | | Occupation and Use Tax Act, as fully as if provisions contained | 15 | | in those Sections of that Act were set forth in this | 16 | | subsection. | 17 | | Whenever the Department determines that a refund should be | 18 | | made under this subsection to a claimant instead of issuing a | 19 | | credit memorandum, the Department shall notify the State | 20 | | Comptroller, who shall cause a warrant to be drawn for the | 21 | | amount specified and to the person named in the notification | 22 | | from the Department. The refund shall be paid by the State | 23 | | Treasurer. | 24 | | The Department shall forthwith pay over to the State | 25 | | Treasurer, ex officio, as trustee, all taxes, penalties, and | 26 | | interest collected under this subsection for deposit into a |
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| 1 | | trust fund held outside the State Treasury. On or before the | 2 | | 25th day of each calendar month, the Department shall certify | 3 | | to the State Comptroller the amounts to be paid, which shall be | 4 | | the amounts (not including credit memoranda) collected under | 5 | | this subsection during the second preceding calendar month by | 6 | | the Department, less any amounts determined by the Department | 7 | | to be necessary for payment of refunds. Within 10 days after | 8 | | receipt by the State Comptroller of the Department's | 9 | | certification, the Comptroller shall cause the orders to be | 10 | | drawn for such amounts, and the Treasurer shall administer | 11 | | those amounts. | 12 | | A certified copy of any ordinance imposing or discontinuing | 13 | | a tax or effecting a change in the rate of that tax shall be | 14 | | filed with the Illinois Department of Revenue, whereupon the | 15 | | Department shall proceed to administer and enforce this | 16 | | subsection on behalf of the District as of the first day of the | 17 | | third calendar month following the date of filing. | 18 | | (f) By ordinance the District shall, as soon as practicable | 19 | | after the effective date of this Act, impose an occupation tax | 20 | | on all persons, other than a governmental agency, engaged in | 21 | | the business of providing ground transportation for hire to | 22 | | passengers in the District at a rate of (i) $2 per taxi or | 23 | | livery vehicle departure with passengers for hire from | 24 | | commercial service airports in the District, (ii) for each | 25 | | departure with passengers for hire from a commercial service | 26 | | airport in the District in a bus or van operated by a person |
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| 1 | | other than a person described in item (iii): $9 per bus or van | 2 | | with a capacity of one to 12 passengers, $18 per bus or van | 3 | | with a capacity of 13 to 24 passengers, and $27 per bus or van | 4 | | with a capacity of over 24 passengers, and (iii) for each | 5 | | departure with passengers for hire from a commercial service | 6 | | airport in the District in a bus or van operated by a person | 7 | | regulated by the Interstate Commerce Commission or Illinois | 8 | | Commerce Commission, operating scheduled service from the | 9 | | airport, and charging fares on a per passenger basis: $1 per | 10 | | passenger for hire in each bus or van. The term "commercial | 11 | | service airport" means the south suburban airport as defined by | 12 | | this Act. | 13 | | In the ordinance imposing the tax, the District may provide | 14 | | for the administration and enforcement of the tax and the | 15 | | collection of the tax from persons subject to the tax as the | 16 | | District determines to be necessary or practicable for the | 17 | | effective administration of the tax. The District may enter | 18 | | into agreements as it deems appropriate with any governmental | 19 | | agency providing for that agency to act as the District's agent | 20 | | to collect the tax. | 21 | | In the ordinance imposing the tax, the District may | 22 | | designate a method or methods for persons subject to the tax to | 23 | | reimburse themselves for the tax liability arising under the | 24 | | ordinance (i) by separately stating the full amount of the tax | 25 | | liability as an additional charge to passengers departing the | 26 | | airports, (ii) by separately stating one-half of the tax |
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| 1 | | liability as an additional charge to both passengers departing | 2 | | from and to passengers arriving at the airports, or (iii) by | 3 | | some other method determined by the District.
| 4 | | All taxes, penalties, and interest collected under any | 5 | | ordinance adopted under this subsection, less any amounts | 6 | | determined to be necessary for the payment of refunds, shall be | 7 | | paid forthwith to the State Treasurer, ex officio, for | 8 | | disbursement.
| 9 | | Section 65. Initial funding. The member entities and the | 10 | | State of Illinois shall provide funding for the first 3 years | 11 | | of the District's expenses pursuant to the following formula: | 12 | | (i) Each member entity shall contribute to the District | 13 | | a sum equal to $2 per person for each resident of that | 14 | | member entity, as determined by the most recent census, | 15 | | residing within the District per annum for 3 consecutive | 16 | | years. The total of this annual contribution shall be | 17 | | deemed the Local Contribution; and | 18 | | (ii) The State of Illinois shall provide matching funds | 19 | | to the District in an amount equal to the Local | 20 | | Contribution for 3 consecutive years.
| 21 | | Section 70. Special assessments. The District may levy, | 22 | | assess, and collect special assessments, except with respect to | 23 | | property that is not subject to special assessments, on new | 24 | | industrial and commercial development. New industrial and |
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| 1 | | commercial development shall be industrial and commercial | 2 | | property that is developed, as evidenced by an application for | 3 | | building permit, within the District, after the effective date | 4 | | of this Act. | 5 | | Section 75. Revenue Bonds.
The District may borrow money | 6 | | from the United States Government or an agency thereof, or from | 7 | | any other public or private source, for the purposes of the | 8 | | District and, as evidence thereof, may issue its revenue bonds | 9 | | payable solely from the revenue from the operation of the | 10 | | District and any other funds available to the District for such | 11 | | purposes. These bonds may be issued with maturities not | 12 | | exceeding 40 years from the date of the bonds, and in such | 13 | | amounts as may be necessary to provide sufficient funds, | 14 | | together with interest, for the purposes of the District. These | 15 | | bonds shall bear interest at a rate not more than the maximum | 16 | | rate authorized by the Bond Authorization Act, payable | 17 | | semi-annually, may be made registerable as to principal, and | 18 | | may be made payable and callable as provided on any interest | 19 | | payment date at a price of par and accrued interest under such | 20 | | terms and conditions as may be fixed by the ordinance | 21 | | authorizing the issuance of the bonds. Bonds issued under this | 22 | | Section are negotiable instruments. They shall be executed by | 23 | | the Chair and members of the Board, attested by the Secretary, | 24 | | and shall be sealed with the corporate seal of the District. In | 25 | | case any Board member or officer whose signature appears on the |
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| 1 | | bonds or coupons ceases to hold that office before the bonds | 2 | | are delivered, such officer's signature shall nevertheless be | 3 | | valid and sufficient for all purposes as though the officer had | 4 | | remained in office until the bonds were delivered. The bonds | 5 | | shall be sold in such manner and upon such terms as the Board | 6 | | shall determine, except that the selling price shall be such | 7 | | that the interest cost to the District of the proceeds of the | 8 | | bonds shall not exceed the maximum rate authorized by the Bond | 9 | | Authorization Act, payable semi-annually, computed to maturity | 10 | | according to the standard table of bond values. The ordinance | 11 | | shall fix the amount of the revenue bonds proposed to be | 12 | | issued, the maturity or maturities, the interest rate, which | 13 | | shall not exceed the maximum rate authorized by the Bond | 14 | | Authorization Act, and all the details in connection with the | 15 | | bonds. The ordinance may contain such covenants and | 16 | | restrictions upon the issuance of additional revenue bonds | 17 | | thereafter, which shall share equally in the revenue of the | 18 | | District, as may be deemed necessary or advisable for the | 19 | | assurance of the payment of the bonds first issued. The | 20 | | District may also provide in the ordinance authorizing the | 21 | | issuance of bonds under this Section that the bonds, or such | 22 | | ones thereof may be specified, shall, to the extent and manner | 23 | | prescribed, be subordinated and be junior in standing, with | 24 | | respect to the payment of principal and interest and the | 25 | | security thereof, to such other bonds as are designated in the | 26 | | ordinance. The ordinance shall pledge the revenue derived from |
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| 1 | | the operations of the District for the cost of paying the cost | 2 | | and operation of the District, and, as applicable, providing | 3 | | adequate depreciation funds, and paying the principal of and | 4 | | interest on the bonds of the District issued under this | 5 | | Section.
| 6 | | Section 80. Fees and charges. The District may levy, | 7 | | assess, and collect fees and charges for services as it deems | 8 | | appropriate. | 9 | | Section 85. Loans, grants, voluntary contributions and | 10 | | appropriations. The District may accept loans, grants, | 11 | | voluntary contributions, or appropriations of money or | 12 | | materials or property of any kind from a federal or State | 13 | | agency or officer, a unit of local government, or a private | 14 | | person or entity.
| 15 | | Section 90. Revenue sharing. The District, member | 16 | | villages, and county may share tax revenues subject to the | 17 | | following restrictions: | 18 | | (i) District-wide use and occupation taxes are not | 19 | | subject to revenue sharing. | 20 | | (ii) Funds generated by the existing rates of the | 21 | | member villages and the county are not subject to revenue | 22 | | sharing; and | 23 | | (iii) Taxes imposed by other entities are not subject |
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| 1 | | to revenue sharing.
| 2 | | The member entities shall share certain revenue generated | 3 | | within the District for new commercial and industrial | 4 | | development occurring after the effective date of this | 5 | | legislation. The amount of revenue subject to revenue sharing | 6 | | is as follows: (i) one-half of the corporate ad valorem | 7 | | property tax on new commercial and industrial development | 8 | | within the District shall be shared among the member entities, | 9 | | up to a limit of the first 0.2500 of the member entity's | 10 | | corporate levy, and (ii) one-half of any new local sales tax | 11 | | shall be shared among the member entities. The first half of | 12 | | the revenue from new ad valorem property taxes on new | 13 | | commercial and industrial development shall be retained by the | 14 | | host community and the second half of this revenue shall be | 15 | | distributed in one-sixth shares to the 6 member entities. The | 16 | | first half of any new sales taxes within the District shall be | 17 | | retained by the host community and the second half of this | 18 | | revenue shall be distributed in one-sixth shares to the 6 | 19 | | member entities. Should any additional municipalities become | 20 | | member villages, the distribution formula shall be amended to | 21 | | provide for equal shares of shared revenue for each member | 22 | | entity. | 23 | | Existing and future ad valorem property tax proceeds for | 24 | | all taxing bodies, except the member entities, shall remain | 25 | | with the entity that assessed them. | 26 | | Should a member entity offer an incentive for development |
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| 1 | | in the form of a tax rebate, the rebate shall not include funds | 2 | | that are subject to revenue sharing unless the entity offering | 3 | | the incentive reimburses the other member entity entitled to | 4 | | receive revenue sharing for lost revenue, or the entitled | 5 | | members waive their right to reimbursement for lost revenue as | 6 | | evidenced by an intergovernmental agreement. Establishment of | 7 | | any new or expanded Tax Increment Financing districts within | 8 | | the District shall be subject to the revenue sharing | 9 | | requirements and restrictions of this Act.
| 10 | | Section 95. Infrastructure improvements. The District does | 11 | | not have independent authority to directly undertake | 12 | | infrastructure improvements, such as roads and water and sewer | 13 | | lines. However, the District may pass through funds it collects | 14 | | under this Act to other entities, such as the Illinois | 15 | | Department of Transportation, the county, townships, or | 16 | | villages. These funds shall be used to undertake infrastructure | 17 | | improvements, off-airport, according to a capital improvement | 18 | | plan approved by the Board or upon a finding of a majority of | 19 | | the Board that such improvements promote economic development | 20 | | within the District, provide community services or amenities, | 21 | | or help advance or realize other purposes for which the | 22 | | District was created.
| 23 | | Section 100. Annexation. Property within the District that | 24 | | is unincorporated on the effective date of this Act may be |
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| 1 | | annexed by a member village in accordance with State law; | 2 | | however, the District shall continue to have review and | 3 | | approval authority with respect to that property under Section | 4 | | 30.
| 5 | | Section 900. The Illinois Finance Authority Act is amended | 6 | | by changing Section 820-50 as follows:
| 7 | | (20 ILCS 3501/820-50)
| 8 | | Sec. 820-50. Pledge of Funds by Units of Local Government.
| 9 | | (a) Pledge of Funds. Any unit of local government which | 10 | | receives funds from
the Department of Revenue, including | 11 | | without limitation funds received pursuant
to
Sections 8-11-1, | 12 | | 8-11-1.4, 8-11-5 or 8-11-6 of the Illinois Municipal Code,
the | 13 | | Home Rule County Retailers' Occupation Tax Act, the Home Rule | 14 | | County
Service
Occupation Tax Act,
Sections 25.05-2, 25.05-3 or | 15 | | 25.05-10 of "An Act to revise
the law in relation to counties",
| 16 | | Section 5.01 of the Local Mass Transit
District Act,
Section | 17 | | 4.03 of the Regional Transportation Authority Act,
Sections 2 | 18 | | or 12 of the State Revenue Sharing
Act, Section 60 of the | 19 | | Regional Cooperation and Smart Growth in Eastern Will County | 20 | | Act,
or from the Department of Transportation pursuant to
| 21 | | Section 8 of the Motor Fuel Tax Law, or from the State | 22 | | Superintendent of
Education (directly or indirectly through | 23 | | regional superintendents of schools)
pursuant to Article 18 of | 24 | | the School Code, or any unit of government which
receives other |
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| 1 | | funds which are at any time in the custody of the State
| 2 | | Treasurer, the State Comptroller, the Department of Revenue, | 3 | | the Department of
Transportation or the State Superintendent of | 4 | | Education may by appropriate
proceedings, pledge to the | 5 | | Authority or any entity acting on behalf of the
Authority | 6 | | (including, without limitation, any trustee), any or all of | 7 | | such
receipts to the extent that such receipts are necessary to | 8 | | provide revenues to
pay the principal of, premium, if any, and | 9 | | interest on, and other fees related
to, or to secure, any of | 10 | | the local government securities of such unit of local
| 11 | | government which have been sold or delivered to the Authority | 12 | | or its designee
or to pay lease rental payments to be made by | 13 | | such unit of local government to
the
extent that such lease | 14 | | rental payments secure the payment of the principal of,
| 15 | | premium, if any, and interest on, and other fees related to, | 16 | | any local
government securities which have been sold or | 17 | | delivered to the Authority or its
designee. Any pledge of such | 18 | | receipts (or any portion thereof) shall constitute
a first and | 19 | | prior lien thereon and shall be binding from the time the | 20 | | pledge is
made.
| 21 | | (b) Direct Payment of Pledged Receipts. Any such unit of | 22 | | local government
may, by such proceedings, direct that all or | 23 | | any of such pledged receipts
payable to
such unit of local | 24 | | government be paid directly to the Authority or such other
| 25 | | entity (including, without limitation, any trustee) for the | 26 | | purpose of paying
the
principal of, premium, if any, and |
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| 1 | | interest on, and fees relating to, such
local
government | 2 | | securities or for the purpose of paying such lease rental | 3 | | payments
to
the extent necessary to pay the principal of, | 4 | | premium, if any, and interest on,
and other fees related to, | 5 | | such local government securities secured by such
lease rental | 6 | | payments. Upon receipt of a certified copy of such proceedings | 7 | | by
the State Treasurer, the State Comptroller, the Department | 8 | | of Revenue, the
Department of Transportation or the State | 9 | | Superintendent of Education, as the
case may be, such | 10 | | Department or State Superintendent shall direct the State
| 11 | | Comptroller and State Treasurer to pay to, or on behalf of, the | 12 | | Authority or
such other entity (including, without limitation, | 13 | | any trustee) all or such
portion of the pledged receipts from | 14 | | the Department of Revenue, or the
Department of Transportation | 15 | | or the State Superintendent of Education (directly
or | 16 | | indirectly through regional superintendents of schools), as | 17 | | the case may be,
sufficient to pay the principal of and | 18 | | premium, if any, and interest on, and
other fees related to, | 19 | | the local governmental securities for which the pledge
was made | 20 | | or to pay such lease rental payments securing such local | 21 | | government
securities for which the pledge was made. The | 22 | | proceedings shall constitute
authorization for such a | 23 | | directive to the State Comptroller to cause orders to
be drawn | 24 | | and to the State Treasurer to pay in accordance with such | 25 | | directive.
To the extent that the Authority or its designee | 26 | | notifies the Department of
Revenue, the Department of |
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| 1 | | Transportation or the State Superintendent of
Education, as the | 2 | | case may be, that the unit of local government has previously
| 3 | | paid to the Authority or its designee the amount of any | 4 | | principal, premium,
interest and fees payable from such pledged | 5 | | receipts, the State Comptroller
shall cause orders to be drawn | 6 | | and the State Treasurer shall pay such pledged
receipts to the | 7 | | unit of local government as if they were not pledged receipts.
| 8 | | To the extent that such receipts are pledged and paid to the | 9 | | Authority or such
other entity, any taxes which have been | 10 | | levied or fees or charges assessed
pursuant to law on account | 11 | | of the issuance of such local government securities
shall be | 12 | | paid to the unit of local government and may be used for the | 13 | | purposes
for which the pledged receipts would have been used.
| 14 | | (c) Payment of Pledged Receipts upon Default. Any such unit | 15 | | of local
government may, by such proceedings, direct that such | 16 | | pledged receipts payable
to such unit of local government be | 17 | | paid to the Authority or such other entity
(including, without | 18 | | limitation, any trustee) upon a default in the payment of
any
| 19 | | principal of, premium, if any, or interest on, or fees relating | 20 | | to, any of the
local government securities of such unit of | 21 | | local government which have been
sold or delivered to the | 22 | | Authority or its designee or any of the local
government | 23 | | securities which have been sold or delivered to the Authority | 24 | | or its
designee and which are secured by such lease rental | 25 | | payments. If such local
governmental security is in default as | 26 | | to the payment of principal thereof,
premium, if any, or |
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| 1 | | interest thereon, or fees relating thereto, to the extent
that | 2 | | the State Treasurer, the State Comptroller, the Department of | 3 | | Revenue, the
Department of Transportation or the State | 4 | | Superintendent of Education (directly
or indirectly through | 5 | | regional superintendents of schools) shall be the
custodian at | 6 | | any time of any other available funds or
moneys pledged to the
| 7 | | payment of such local government securities or such lease | 8 | | rental payments
securing such local government securities | 9 | | pursuant to this
Section and due or
payable to such a unit of | 10 | | local government at any time subsequent to written
notice
to | 11 | | the State Comptroller and State Treasurer from the Authority or | 12 | | any
entity acting on behalf of the Authority (including, | 13 | | without limitation, any
trustee) to the effect that such unit | 14 | | of local government has not paid or is in
default as to payment | 15 | | of the principal of, premium, if any, or interest on, or
fees | 16 | | relating to, any local government security sold or delivered to | 17 | | the
Authority or any such entity (including, without | 18 | | limitation, any trustee) or
has
not paid or is in default as to | 19 | | the payment of such lease rental payments
securing the payment | 20 | | of the principal of, premium, if any, or interest on, or
other | 21 | | fees relating to, any local government security sold or | 22 | | delivered to the
Authority or such other entity (including, | 23 | | without limitation, any trustee):
| 24 | | (i) The State Comptroller and the State Treasurer shall | 25 | | withhold
the payment of such funds or moneys from such unit | 26 | | of local government until
the
amount of such principal, |
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| 1 | | premium, if any, interest or fees then due and unpaid
has | 2 | | been paid to the Authority or any such entity (including, | 3 | | without
limitation,
any trustee), or the State Comptroller | 4 | | and the State Treasurer have been
advised
that | 5 | | arrangements, satisfactory to the Authority or such | 6 | | entity, have been made
for the payment of such principal, | 7 | | premium, if any, interest and fees; and
| 8 | | (ii) Within 10 days after a demand for payment by the | 9 | | Authority or
such entity given to such unit of local | 10 | | government, the State Treasurer and the
State Comptroller, | 11 | | the State Treasurer shall pay such funds or moneys as are
| 12 | | legally available therefor to the Authority or such entity | 13 | | for the payment of
principal of, premium, if any, or | 14 | | interest on, or fees relating to, such local
government | 15 | | securities. The Authority or any such entity may carry out | 16 | | this
Section and exercise all the rights, remedies and | 17 | | provisions provided or
referred to in this
Section.
| 18 | | (d) Remedies. Upon the sale or delivery of any local | 19 | | government securities
of
the Authority or its designee, the | 20 | | local government which issued such local
government securities | 21 | | shall be deemed to have agreed that upon its failure to
pay | 22 | | interest or premium, if any, on, or principal of, or fees | 23 | | relating to, the
local government securities sold or delivered | 24 | | to the Authority or any entity
acting on behalf of the | 25 | | Authority (including, without limitation, any trustee)
when | 26 | | payable, all statutory defenses to nonpayment are thereby |
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| 1 | | waived. Upon a
default in payment of principal of or interest | 2 | | on any local government
securities issued by a unit of local | 3 | | government and sold or delivered to the
Authority or its | 4 | | designee, and upon demand on the unit of local government for
| 5 | | payment, if the local government securities are payable from | 6 | | property taxes and
funds are not legally available in the | 7 | | treasury of the unit of local government
to make payment, an | 8 | | action in mandamus for the levy of a tax by the unit of
local | 9 | | government to pay the principal of or interest on the local | 10 | | government
securities shall lie, and the Authority or such | 11 | | entity shall be constituted a
holder or owner of the local | 12 | | government securities as being in default. Upon
the occurrence | 13 | | of any failure or default with respect to any local government
| 14 | | securities issued by a unit of local government, the Authority | 15 | | or such entity
may thereupon avail itself of all remedies, | 16 | | rights and provisions of law
applicable in the circumstances, | 17 | | and the failure to exercise or exert any
rights or remedies | 18 | | within a time or period provided by law may not be raised as
a | 19 | | defense by the unit of local government.
| 20 | | (Source: P.A. 93-205, eff. 1-1-04.)
| 21 | | Section 905. The State Officers and Employees Money | 22 | | Disposition Act is amended by changing Section 2a as follows:
| 23 | | (30 ILCS 230/2a) (from Ch. 127, par. 172)
| 24 | | Sec. 2a. Every officer, board, commission, commissioner, |
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| 1 | | department,
institute, arm, or agency to whom or to which this | 2 | | Act applies is to notify
the State Treasurer as to money paid | 3 | | to him, her, or it under protest as
provided in Section 2a.1, | 4 | | and the Treasurer is to place the money in a special
fund to be | 5 | | known as the protest fund. At the expiration of 30 days from | 6 | | the
date of payment, the money is to be transferred from the | 7 | | protest fund to the
appropriate fund in which it would have | 8 | | been placed had there been payment
without protest unless the | 9 | | party making that payment under protest has filed a
complaint | 10 | | and secured within that 30 days a temporary restraining order | 11 | | or a
preliminary injunction, restraining the making of that | 12 | | transfer and unless, in
addition, within that 30 days, a copy | 13 | | of the temporary restraining order or
preliminary injunction | 14 | | has been served upon the State Treasurer and also
upon the | 15 | | officer, board, commission, commissioner, department,
| 16 | | institute, arm, or agency to whom or to which the payment under | 17 | | protest was
made, in which case the payment and such other | 18 | | payments as are subsequently
made under notice of protest, as | 19 | | provided in Section 2a.1, by the
same person, the transfer of | 20 | | which payments is restrained by such
temporary restraining | 21 | | order or preliminary injunction, are to be held
in the protest | 22 | | fund until the final order or judgment of the court. The
| 23 | | judicial remedy herein provided, however, relates only to | 24 | | questions which
must be decided by the court in determining the | 25 | | proper disposition of the
moneys paid under protest. Any | 26 | | authorized payment from the protest fund
shall bear simple |
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| 1 | | interest at a rate equal to the average of the weekly rates
at | 2 | | issuance on 13-week U.S. Treasury Bills from the date of | 3 | | deposit
into the protest fund to the date of disbursement from | 4 | | the protest fund.
In cases involving temporary restraining | 5 | | orders or preliminary
injunctions entered March 10, 1982, or | 6 | | thereafter, pursuant to this
Section, when the party paying | 7 | | under protest fails in the protest action the
State Treasurer | 8 | | shall determine if any moneys paid under protest were paid
as a | 9 | | result of assessments under the following provisions: the | 10 | | Municipal
Retailers' Occupation Tax Act, the Municipal Service | 11 | | Occupation Tax Act,
the Municipal Use Tax Act, the Municipal | 12 | | Automobile Renting Occupation Tax Act,
the Municipal | 13 | | Automobile Renting Use Tax Act, Section 8-11-9 of the Illinois
| 14 | | Municipal Code, the Tourism, Conventions and Other Special | 15 | | Events Promotion Act
of 1967, the County Automobile Renting | 16 | | Occupation Tax Act, the County
Automobile Renting Use Tax Act, | 17 | | Section 5-1034 of the Counties Code, Section
5.01 of the Local | 18 | | Mass Transit District Act, the Downstate Public
Transportation
| 19 | | Act, Section 4.03 of the Regional Transportation Authority Act, | 20 | | subsections (c)
and (d) of Section 201 of the Illinois Income | 21 | | Tax Act, Section 2a.1 of the
Messages Tax Act, Section 2a.1 of | 22 | | the Gas Revenue Tax Act, Section 2a.1 of the
Public Utilities | 23 | | Revenue Act, Section 60 of the Regional Cooperation and Smart | 24 | | Growth in Eastern Will County Act, and the Water Company | 25 | | Invested Capital Tax Act.
Any such moneys paid under protest | 26 | | shall bear simple interest at a rate equal
to the average of |
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| 1 | | the weekly rates at issuance on 13-week U.S. Treasury
Bills | 2 | | from the date of deposit into the protest fund to the date of
| 3 | | disbursement from the protest fund.
| 4 | | It is unlawful for the Clerk of a court, a bank or any | 5 | | person other than
the State Treasurer to be appointed as | 6 | | trustee with respect to any
purported payment under protest, or | 7 | | otherwise to be authorized by a court
to hold any purported | 8 | | payment under protest, during the pendency of the
litigation | 9 | | involving such purported payment under protest, it being the
| 10 | | expressed intention of the General Assembly that no one is to | 11 | | act as custodian
of any such purported payment under protest | 12 | | except the State Treasurer.
| 13 | | No payment under protest within the meaning of this Act has | 14 | | been made
unless paid to an officer, board, commission, | 15 | | commissioner, department,
institute, arm or agency brought | 16 | | within this Act by Section 1 and unless
made in the form | 17 | | specified by Section 2a.1. No payment into court or to a
| 18 | | circuit clerk or other court-appointed trustee is a payment | 19 | | under protest
within the meaning of this Act.
| 20 | | (Source: P.A. 87-950.)
| 21 | | Section 910. The Use Tax Act is amended by changing Section | 22 | | 22 as follows:
| 23 | | (35 ILCS 105/22) (from Ch. 120, par. 439.22)
| 24 | | Sec. 22. If it is determined that the Department should |
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| 1 | | issue a credit or refund
under this Act, the Department may | 2 | | first apply the amount thereof against
any amount of tax or | 3 | | penalty or interest due hereunder, or under the Retailers'
| 4 | | Occupation Tax Act, the Service Occupation Tax
Act, the Service | 5 | | Use Tax Act,
any local occupation or use tax administered by | 6 | | the Department,
Section 4 of the Water Commission Act of
1985, | 7 | | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 8 | | Transit District Act, Section 60 of the Regional Cooperation | 9 | | and Smart Growth in Eastern Will County Act, or subsections | 10 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 11 | | Authority Act,
from the person entitled to such credit or | 12 | | refund.
For this purpose, if proceedings are pending to | 13 | | determine whether or not
any tax or penalty or interest is due | 14 | | under this Act or under the Retailers'
Occupation Tax Act, the | 15 | | Service Occupation Tax
Act, the Service Use Tax Act,
any local | 16 | | occupation or use tax administered by the Department,
Section 4 | 17 | | of the Water Commission Act of
1985, subsections (b), (c) and | 18 | | (d) of Section 5.01 of the Local Mass
Transit District Act, | 19 | | Section 60 of the Regional Cooperation and Smart Growth in | 20 | | Eastern Will County Act, or subsections (e), (f) and (g) of | 21 | | Section 4.03 of
the Regional Transportation Authority Act,
from | 22 | | such person, the Department may withhold
issuance of the credit | 23 | | or refund pending the final disposition of such
proceedings and | 24 | | may apply such credit or refund against any amount found to
be | 25 | | due to the Department as a result of such proceedings. The | 26 | | balance, if
any, of the credit or refund shall be issued to the |
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| 1 | | person entitled
thereto.
| 2 | | Any credit memorandum issued hereunder may be used by the | 3 | | authorized
holder thereof to pay any tax or penalty or interest | 4 | | due or to become due
under this Act or under the Retailers' | 5 | | Occupation Tax Act, the Service
Occupation Tax Act, the Service | 6 | | Use Tax Act,
any local occupation or use tax administered by | 7 | | the Department,
Section 4 of the Water Commission Act of
1985, | 8 | | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 9 | | Transit District Act, Section 60 of the Regional Cooperation | 10 | | and Smart Growth in Eastern Will County Act, or subsections | 11 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 12 | | Authority Act,
from such holder. Subject
to reasonable rules of | 13 | | the Department, a credit memorandum issued hereunder
may be | 14 | | assigned by the holder thereof to any other person for use in | 15 | | paying
tax or penalty or interest which may be due or become | 16 | | due under this Act or
under the Retailers' Occupation Tax Act, | 17 | | the Service Occupation
Tax Act or the Service Use Tax Act, from | 18 | | the assignee.
| 19 | | In any case in which there has been an erroneous refund of | 20 | | tax
payable under this Act, a notice of tax liability may be | 21 | | issued at any time
within 3 years from the making of that | 22 | | refund, or within 5 years from the
making of that refund if it | 23 | | appears that any part of the refund was induced
by fraud or the | 24 | | misrepresentation of a material fact. The amount of any
| 25 | | proposed assessment set forth in the notice shall be limited to | 26 | | the amount
of the erroneous refund.
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| 1 | | (Source: P.A. 91-901, eff. 1-1-01.)
| 2 | | Section 915. The Service Use Tax Act is amended by changing | 3 | | Section 20 as follows:
| 4 | | (35 ILCS 110/20) (from Ch. 120, par. 439.50)
| 5 | | Sec. 20. If it is determined that the Department should | 6 | | issue a credit or refund
hereunder, the Department may first | 7 | | apply the amount thereof against any
amount of tax or penalty | 8 | | or interest due hereunder, or under the Service
Occupation Tax | 9 | | Act, the Retailers' Occupation Tax Act, the Use Tax Act,
any | 10 | | local occupation or use tax administered by the Department, | 11 | | Section 4 of the Water Commission Act of
1985, subsections (b), | 12 | | (c) and (d) of Section 5.01 of the Local Mass
Transit District | 13 | | Act, Section 60 of the Regional Cooperation and Smart Growth in | 14 | | Eastern Will County Act, or subsections (e), (f) and (g) of | 15 | | Section 4.03 of
the Regional Transportation Authority Act,
from | 16 | | the person entitled to such credit or refund. For
this purpose, | 17 | | if proceedings are pending to determine whether or not any
tax | 18 | | or penalty or interest is due hereunder, or under the Service
| 19 | | Occupation Tax Act, the Retailers' Occupation Tax Act, the Use | 20 | | Tax Act,
any local occupation or use tax administered by the | 21 | | Department, Section 4 of the Water Commission Act of
1985, | 22 | | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 23 | | Transit District Act, Section 60 of the Regional Cooperation | 24 | | and Smart Growth in Eastern Will County Act, or subsections |
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| 1 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 2 | | Authority Act,
from such person, the Department may withhold | 3 | | issuance of
the credit or refund pending the final disposition | 4 | | of such proceedings and
may apply such credit or refund against | 5 | | any amount found to be due to the
Department as a result of | 6 | | such proceedings. The balance, if any, of the
credit or refund | 7 | | shall be issued to the person entitled thereto.
| 8 | | Any credit memorandum issued hereunder may be used by the | 9 | | authorized
holder thereof to pay any tax or penalty or interest | 10 | | due or to become due
under this Act, the Service Occupation Tax | 11 | | Act, the
Retailers' Occupation Tax Act, the Use Tax Act,
any | 12 | | local occupation or use tax administered by the Department, | 13 | | Section 4 of the Water Commission Act of
1985, subsections (b), | 14 | | (c) and (d) of Section 5.01 of the Local Mass
Transit District | 15 | | Act, Section 60 of the Regional Cooperation and Smart Growth in | 16 | | Eastern Will County Act, or subsections (e), (f) and (g) of | 17 | | Section 4.03 of
the Regional Transportation Authority Act,
from | 18 | | such holder.
Subject to reasonable rules of the Department, a | 19 | | credit memorandum issued
hereunder may be assigned by the | 20 | | holder thereof to any other person for use
in paying tax or | 21 | | penalty or interest which may be due or become due under
this | 22 | | Act, the Service Occupation Tax Act, the Retailers'
Occupation | 23 | | Tax Act, the Use Tax Act,
any local occupation or use tax | 24 | | administered by the Department, Section 4 of the Water | 25 | | Commission Act of
1985, subsections (b), (c) and (d) of Section | 26 | | 5.01 of the Local Mass
Transit District Act, Section 60 of the |
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| 1 | | Regional Cooperation and Smart Growth in Eastern Will County | 2 | | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 3 | | Regional Transportation Authority Act,
from the assignee.
| 4 | | In any case which there has been an erroneous refund of tax
| 5 | | payable under this Act, a notice of tax liability may be issued | 6 | | at any
time within 3 years from the making of that refund, or | 7 | | within 5 years from
the making of that refund if it appears | 8 | | that any part of the refund was
induced by fraud or the | 9 | | misrepresentation of a material fact. The amount of
any | 10 | | proposed assessment set forth in the notice shall be limited to | 11 | | the
amount of the erroneous refund.
| 12 | | (Source: P.A. 91-901, eff. 1-1-01.)
| 13 | | Section 920. The Service Occupation Tax Act is amended by | 14 | | changing Section 20 as follows:
| 15 | | (35 ILCS 115/20) (from Ch. 120, par. 439.120)
| 16 | | Sec. 20. If it is determined that
the Department should | 17 | | issue a credit or
refund
hereunder, the Department may first | 18 | | apply the amount thereof against any
amount of tax or penalty | 19 | | or interest due hereunder, or under the Service
Use Tax Act, | 20 | | the Retailers' Occupation Tax Act, the Use
Tax Act,
any local | 21 | | occupation or use tax administered by the Department,
Section 4 | 22 | | of the Water Commission Act of
1985, subsections (b), (c) and | 23 | | (d) of Section 5.01 of the Local Mass
Transit District Act, | 24 | | Section 60 of the Regional Cooperation and Smart Growth in |
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| 1 | | Eastern Will County Act, or subsections (e), (f) and (g) of | 2 | | Section 4.03 of
the Regional Transportation Authority Act,
from | 3 | | the person entitled to such credit or refund. For this
purpose, | 4 | | if proceedings are pending to determine whether or not any tax | 5 | | or
penalty or interest is due hereunder, or under the Service | 6 | | Use Tax Act,
the Retailers' Occupation Tax Act, the Use Tax | 7 | | Act,
any local occupation or use tax administered by the | 8 | | Department,
Section 4 of the Water Commission Act of
1985, | 9 | | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 10 | | Transit District Act, Section 60 of the Regional Cooperation | 11 | | and Smart Growth in Eastern Will County Act, or subsections | 12 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 13 | | Authority Act,
from
such person, the Department may withhold | 14 | | issuance of the credit or refund
pending the final disposition | 15 | | of such proceedings and may apply such credit
or refund against | 16 | | any amount found to be due to the Department as a result
of | 17 | | such proceedings. The balance, if any, of the credit or refund | 18 | | shall be
issued to the person entitled thereto.
| 19 | | Any credit memorandum issued hereunder may be used by the | 20 | | authorized
holder thereof to pay any tax or penalty or interest | 21 | | due or to become due
under this Act, or under the Service Use | 22 | | Tax Act, the Retailers'
Occupation Tax Act, the Use Tax Act,
| 23 | | any local occupation or use tax administered by the Department,
| 24 | | Section 4 of the Water Commission Act of
1985, subsections (b), | 25 | | (c) and (d) of Section 5.01 of the Local Mass
Transit District | 26 | | Act, Section 60 of the Regional Cooperation and Smart Growth in |
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| 1 | | Eastern Will County Act, or subsections (e), (f) and (g) of | 2 | | Section 4.03 of
the Regional Transportation Authority Act,
from | 3 | | such holder. Subject to
reasonable rules of the Department, a | 4 | | credit memorandum issued hereunder
may be assigned by the | 5 | | holder thereof to any other person for use in paying
tax or | 6 | | penalty or interest which may be due or become due under this | 7 | | Act,
the Service Use Tax Act, the Retailers' Occupation Tax
| 8 | | Act, the Use Tax Act,
any local occupation or use tax | 9 | | administered by the Department,
Section 4 of the Water | 10 | | Commission Act of
1985, subsections (b), (c) and (d) of Section | 11 | | 5.01 of the Local Mass
Transit District Act, Section 60 of the | 12 | | Regional Cooperation and Smart Growth in Eastern Will County | 13 | | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 14 | | Regional Transportation Authority Act,
from the assignee.
| 15 | | In any case in which there has been an erroneous refund of | 16 | | tax payable
under this Act, a notice of tax liability may be | 17 | | issued at any time within
3 years from the making of that | 18 | | refund, or within 5 years from the making
of that refund if it | 19 | | appears that any part of the refund was induced by
fraud or the | 20 | | misrepresentation of a material fact. The amount of any
| 21 | | proposed assessment set forth in the notice shall be limited to | 22 | | the amount
of the erroneous refund.
| 23 | | (Source: P.A. 91-901, eff. 1-1-01.)
| 24 | | Section 925. The Retailers' Occupation Tax Act is amended | 25 | | by changing Section 6 as follows:
|
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| 1 | | (35 ILCS 120/6) (from Ch. 120, par. 445)
| 2 | | Sec. 6. Credit memorandum or refund. If it appears, after | 3 | | claim therefor
filed with the Department, that
an amount of tax | 4 | | or penalty or interest has been paid which was not due under
| 5 | | this Act, whether as the result of a mistake of fact or an | 6 | | error of law,
except as hereinafter provided, then the | 7 | | Department shall issue a credit
memorandum or refund to the | 8 | | person who made the erroneous payment or, if
that person died | 9 | | or became a person under legal disability, to his or her
legal | 10 | | representative, as such.
For purposes of this Section, the tax | 11 | | is deemed to be erroneously paid by
a retailer when the | 12 | | manufacturer of a motor vehicle sold by the retailer
accepts
| 13 | | the return of that automobile and refunds to the purchaser the | 14 | | selling price of
that vehicle as provided in the New Vehicle | 15 | | Buyer Protection Act. When a
motor vehicle is returned for a | 16 | | refund of the purchase price under the New
Vehicle Buyer | 17 | | Protection Act, the Department shall issue a credit memorandum
| 18 | | or a refund for the amount of tax paid by the retailer under | 19 | | this Act
attributable to the initial sale of that vehicle. | 20 | | Claims submitted by the
retailer are subject to the same | 21 | | restrictions and procedures provided for in
this Act.
If it is | 22 | | determined that the Department
should issue a credit memorandum | 23 | | or refund, the Department may first apply
the amount thereof | 24 | | against any tax or penalty or interest due or to become
due | 25 | | under this Act or under the Use Tax Act, the Service Occupation |
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| 1 | | Tax
Act, the Service Use Tax Act,
any local occupation or use | 2 | | tax administered by the Department,
Section 4 of the Water | 3 | | Commission Act of
1985, subsections (b), (c) and (d) of Section | 4 | | 5.01 of the Local Mass
Transit District Act, Section 60 of the | 5 | | Regional Cooperation and Smart Growth in Eastern Will County | 6 | | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 7 | | Regional Transportation Authority Act, from the person who made | 8 | | the
erroneous payment. If no tax or penalty or interest is due | 9 | | and no
proceeding is pending to determine whether such person | 10 | | is indebted to the
Department for tax or penalty or interest, | 11 | | the credit memorandum or refund
shall be issued to the | 12 | | claimant; or (in the case of a credit memorandum)
the credit | 13 | | memorandum may be assigned and set over by the lawful holder
| 14 | | thereof, subject to reasonable rules of the Department, to any | 15 | | other person
who is subject to this Act, the Use Tax Act, the | 16 | | Service Occupation Tax Act,
the Service Use Tax Act,
any local | 17 | | occupation or use tax administered by the Department,
Section 4 | 18 | | of the Water Commission Act of
1985, subsections (b), (c) and | 19 | | (d) of Section 5.01 of the Local Mass
Transit District Act, | 20 | | Section 60 of the Regional Cooperation and Smart Growth in | 21 | | Eastern Will County Act, or subsections (e), (f) and (g) of | 22 | | Section 4.03 of
the Regional Transportation Authority Act,
and | 23 | | the amount thereof applied by the Department against any tax or
| 24 | | penalty or interest due or to become due under this Act or | 25 | | under the Use
Tax Act, the Service Occupation Tax Act, the | 26 | | Service
Use Tax Act,
any local occupation or use tax |
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| 1 | | administered by the Department,
Section 4 of the Water | 2 | | Commission Act of
1985, subsections (b), (c) and (d) of Section | 3 | | 5.01 of the Local Mass
Transit District Act, Section 60 of the | 4 | | Regional Cooperation and Smart Growth in Eastern Will County | 5 | | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 6 | | Regional Transportation Authority Act, from such assignee. | 7 | | However, as
to any claim for credit or refund filed with the | 8 | | Department on and after
each January 1 and July 1 no amount of | 9 | | tax or penalty or interest
erroneously paid (either in total or | 10 | | partial liquidation of a tax or
penalty or amount of interest | 11 | | under this Act) more than 3 years prior to
such January 1 and | 12 | | July 1, respectively, shall be credited or refunded,
except | 13 | | that if both the Department and the taxpayer have agreed to an
| 14 | | extension of time to issue a notice of tax liability as
| 15 | | provided in Section 4 of this Act, such claim may be filed at | 16 | | any time
prior to the expiration of the period agreed upon.
| 17 | | No claim may be allowed for any amount paid to the | 18 | | Department, whether
paid voluntarily or involuntarily, if paid | 19 | | in total or partial liquidation
of an assessment which had | 20 | | become final before the claim for credit or
refund to recover | 21 | | the amount so paid is filed with the Department, or if
paid in | 22 | | total or partial liquidation of a judgment or order of
court. | 23 | | No credit may be allowed or refund made for any amount paid by | 24 | | or
collected from any claimant unless it appears (a) that the | 25 | | claimant bore
the burden of such amount and has not been | 26 | | relieved thereof nor reimbursed
therefor and has not shifted |
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| 1 | | such burden directly or indirectly through
inclusion of such | 2 | | amount in the price of the tangible personal property
sold by | 3 | | him or her or in any manner whatsoever; and that no | 4 | | understanding or
agreement, written or oral, exists whereby he | 5 | | or she or his or her
legal representative may be relieved of | 6 | | the burden of such amount, be
reimbursed therefor or may shift | 7 | | the burden thereof; or (b) that he or she
or his or her legal | 8 | | representative has repaid unconditionally such amount
to his or | 9 | | her vendee (1) who bore the burden thereof and has not shifted
| 10 | | such burden directly or indirectly, in any manner whatsoever; | 11 | | (2) who, if
he or she has shifted such burden, has repaid | 12 | | unconditionally such amount
to his own vendee; and (3) who is | 13 | | not entitled to receive any reimbursement
therefor from any | 14 | | other source than from his or her vendor, nor to be
relieved of | 15 | | such burden in any manner whatsoever. No credit may be allowed
| 16 | | or refund made for any amount paid by or collected from any | 17 | | claimant unless
it appears that the claimant has | 18 | | unconditionally repaid, to the purchaser,
any amount collected | 19 | | from the purchaser and retained by the claimant with
respect to | 20 | | the same transaction under the Use Tax Act.
| 21 | | Any credit or refund that is allowed under this Section | 22 | | shall bear interest
at the rate and in the manner specified in | 23 | | the Uniform Penalty and Interest
Act.
| 24 | | In case the Department determines that the claimant is | 25 | | entitled to a
refund, such refund shall be made only from such | 26 | | appropriation as may be
available for that purpose. If it |
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| 1 | | appears unlikely that the amount
appropriated would permit | 2 | | everyone having a claim allowed during the period
covered by | 3 | | such appropriation to elect to receive a cash refund, the
| 4 | | Department, by rule or regulation, shall provide for the | 5 | | payment of refunds in
hardship cases and shall define what | 6 | | types of cases qualify as hardship cases.
| 7 | | If a retailer who has failed to pay retailers' occupation | 8 | | tax on gross
receipts from retail sales is required by the | 9 | | Department to pay such tax,
such retailer, without filing any | 10 | | formal claim with the Department, shall
be allowed to take | 11 | | credit against such retailers' occupation tax liability
to the | 12 | | extent, if any, to which such retailer has paid an amount | 13 | | equivalent
to retailers' occupation tax or has paid use tax in | 14 | | error to his or her vendor
or vendors of the same tangible | 15 | | personal property which such retailer bought
for resale and did | 16 | | not first use before selling it, and no penalty or
interest | 17 | | shall be charged to such retailer on the amount of such credit.
| 18 | | However, when such credit is allowed to the retailer by the | 19 | | Department, the
vendor is precluded from refunding any of that | 20 | | tax to the retailer and
filing a claim for credit or refund | 21 | | with respect thereto with the
Department. The provisions of | 22 | | this amendatory Act shall be applied
retroactively, regardless | 23 | | of the date of the transaction.
| 24 | | (Source: P.A. 91-901, eff. 1-1-01.)
| 25 | | Section 930. The State Mandates Act is amended by adding |
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| 1 | | Section 8.36 as follows: | 2 | | (30 ILCS 805/8.36 new) | 3 | | Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8 | 4 | | of this Act, no reimbursement by the State is required for the | 5 | | implementation of any mandate created by this amendatory Act of | 6 | | the 97th General Assembly. | 7 | | Section 990. Severability; construction. The provisions of | 8 | | this Act are severable under Section 1.31 of the Statute on | 9 | | Statutes. The provisions of this Act shall be reasonably and | 10 | | liberally construed to achieve the purposes for the | 11 | | establishment of the Eastern Will County Development District. | 12 | | Section 999. Effective date. This Act takes effect January | 13 | | 1, 2013.".
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