Illinois General Assembly - Full Text of SB2278
Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of SB2278  102nd General Assembly

SB2278 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB2278

 

Introduced 2/26/2021, by Sen. Steve Stadelman

 

SYNOPSIS AS INTRODUCED:
 
55 ILCS 5/5-1006.5

    Amends the Counties Code. Provides that a county that is authorized to impose a Special County Retailers' Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation may establish a 7-member board, which shall oversee the use of funds received from the tax.


LRB102 16606 HLH 22004 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2278LRB102 16606 HLH 22004 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Counties Code is amended by changing
5Section 5-1006.5 as follows:
 
6    (55 ILCS 5/5-1006.5)
7    Sec. 5-1006.5. Special County Retailers' Occupation Tax
8For Public Safety, Public Facilities, Mental Health, Substance
9Abuse, or Transportation.
10    (a) The county board of any county may impose a tax upon
11all persons engaged in the business of selling tangible
12personal property, other than personal property titled or
13registered with an agency of this State's government, at
14retail in the county on the gross receipts from the sales made
15in the course of business to provide revenue to be used
16exclusively for public safety, public facility, mental health,
17substance abuse, or transportation purposes in that county
18(except as otherwise provided in this Section), if a
19proposition for the tax has been submitted to the electors of
20that county and approved by a majority of those voting on the
21question. If imposed, this tax shall be imposed only in
22one-quarter percent increments. By resolution, the county
23board may order the proposition to be submitted at any

 

 

SB2278- 2 -LRB102 16606 HLH 22004 b

1election. If the tax is imposed for transportation purposes
2for expenditures for public highways or as authorized under
3the Illinois Highway Code, the county board must publish
4notice of the existence of its long-range highway
5transportation plan as required or described in Section 5-301
6of the Illinois Highway Code and must make the plan publicly
7available prior to approval of the ordinance or resolution
8imposing the tax. If the tax is imposed for transportation
9purposes for expenditures for passenger rail transportation,
10the county board must publish notice of the existence of its
11long-range passenger rail transportation plan and must make
12the plan publicly available prior to approval of the ordinance
13or resolution imposing the tax.
14    If a tax is imposed for public facilities purposes, then
15the name of the project may be included in the proposition at
16the discretion of the county board as determined in the
17enabling resolution. For example, the "XXX Nursing Home" or
18the "YYY Museum".
19    The county clerk shall certify the question to the proper
20election authority, who shall submit the proposition at an
21election in accordance with the general election law.
22        (1) The proposition for public safety purposes shall
23    be in substantially the following form:
24        "To pay for public safety purposes, shall (name of
25    county) be authorized to impose an increase on its share
26    of local sales taxes by (insert rate)?"

 

 

SB2278- 3 -LRB102 16606 HLH 22004 b

1        As additional information on the ballot below the
2    question shall appear the following:
3        "This would mean that a consumer would pay an
4    additional (insert amount) in sales tax for every $100 of
5    tangible personal property bought at retail."
6        The county board may also opt to establish a sunset
7    provision at which time the additional sales tax would
8    cease being collected, if not terminated earlier by a vote
9    of the county board. If the county board votes to include a
10    sunset provision, the proposition for public safety
11    purposes shall be in substantially the following form:
12        "To pay for public safety purposes, shall (name of
13    county) be authorized to impose an increase on its share
14    of local sales taxes by (insert rate) for a period not to
15    exceed (insert number of years)?"
16        As additional information on the ballot below the
17    question shall appear the following:
18        "This would mean that a consumer would pay an
19    additional (insert amount) in sales tax for every $100 of
20    tangible personal property bought at retail. If imposed,
21    the additional tax would cease being collected at the end
22    of (insert number of years), if not terminated earlier by
23    a vote of the county board."
24        For the purposes of the paragraph, "public safety
25    purposes" means crime prevention, detention, fire
26    fighting, police, medical, ambulance, or other emergency

 

 

SB2278- 4 -LRB102 16606 HLH 22004 b

1    services.
2        Votes shall be recorded as "Yes" or "No".
3        Beginning on the January 1 or July 1, whichever is
4    first, that occurs not less than 30 days after May 31, 2015
5    (the effective date of Public Act 99-4), Adams County may
6    impose a public safety retailers' occupation tax and
7    service occupation tax at the rate of 0.25%, as provided
8    in the referendum approved by the voters on April 7, 2015,
9    notwithstanding the omission of the additional information
10    that is otherwise required to be printed on the ballot
11    below the question pursuant to this item (1).
12        (2) The proposition for transportation purposes shall
13    be in substantially the following form:
14        "To pay for improvements to roads and other
15    transportation purposes, shall (name of county) be
16    authorized to impose an increase on its share of local
17    sales taxes by (insert rate)?"
18        As additional information on the ballot below the
19    question shall appear the following:
20        "This would mean that a consumer would pay an
21    additional (insert amount) in sales tax for every $100 of
22    tangible personal property bought at retail."
23        The county board may also opt to establish a sunset
24    provision at which time the additional sales tax would
25    cease being collected, if not terminated earlier by a vote
26    of the county board. If the county board votes to include a

 

 

SB2278- 5 -LRB102 16606 HLH 22004 b

1    sunset provision, the proposition for transportation
2    purposes shall be in substantially the following form:
3        "To pay for road improvements and other transportation
4    purposes, shall (name of county) be authorized to impose
5    an increase on its share of local sales taxes by (insert
6    rate) for a period not to exceed (insert number of
7    years)?"
8        As additional information on the ballot below the
9    question shall appear the following:
10        "This would mean that a consumer would pay an
11    additional (insert amount) in sales tax for every $100 of
12    tangible personal property bought at retail. If imposed,
13    the additional tax would cease being collected at the end
14    of (insert number of years), if not terminated earlier by
15    a vote of the county board."
16        For the purposes of this paragraph, transportation
17    purposes means construction, maintenance, operation, and
18    improvement of public highways, any other purpose for
19    which a county may expend funds under the Illinois Highway
20    Code, and passenger rail transportation.
21        The votes shall be recorded as "Yes" or "No".
22        (3) The proposition for public facilities purposes
23    shall be in substantially the following form:
24        "To pay for public facilities purposes, shall (name of
25    county) be authorized to impose an increase on its share
26    of local sales taxes by (insert rate)?"

 

 

SB2278- 6 -LRB102 16606 HLH 22004 b

1        As additional information on the ballot below the
2    question shall appear the following:
3        "This would mean that a consumer would pay an
4    additional (insert amount) in sales tax for every $100 of
5    tangible personal property bought at retail."
6        The county board may also opt to establish a sunset
7    provision at which time the additional sales tax would
8    cease being collected, if not terminated earlier by a vote
9    of the county board. If the county board votes to include a
10    sunset provision, the proposition for public facilities
11    purposes shall be in substantially the following form:
12        "To pay for public facilities purposes, shall (name of
13    county) be authorized to impose an increase on its share
14    of local sales taxes by (insert rate) for a period not to
15    exceed (insert number of years)?"
16        As additional information on the ballot below the
17    question shall appear the following:
18        "This would mean that a consumer would pay an
19    additional (insert amount) in sales tax for every $100 of
20    tangible personal property bought at retail. If imposed,
21    the additional tax would cease being collected at the end
22    of (insert number of years), if not terminated earlier by
23    a vote of the county board."
24        For purposes of this Section, "public facilities
25    purposes" means the acquisition, development,
26    construction, reconstruction, rehabilitation,

 

 

SB2278- 7 -LRB102 16606 HLH 22004 b

1    improvement, financing, architectural planning, and
2    installation of capital facilities consisting of
3    buildings, structures, and durable equipment and for the
4    acquisition and improvement of real property and interest
5    in real property required, or expected to be required, in
6    connection with the public facilities, for use by the
7    county for the furnishing of governmental services to its
8    citizens, including, but not limited to, museums and
9    nursing homes.
10        The votes shall be recorded as "Yes" or "No".
11        (4) The proposition for mental health purposes shall
12    be in substantially the following form:
13        "To pay for mental health purposes, shall (name of
14    county) be authorized to impose an increase on its share
15    of local sales taxes by (insert rate)?"
16        As additional information on the ballot below the
17    question shall appear the following:
18        "This would mean that a consumer would pay an
19    additional (insert amount) in sales tax for every $100 of
20    tangible personal property bought at retail."
21        The county board may also opt to establish a sunset
22    provision at which time the additional sales tax would
23    cease being collected, if not terminated earlier by a vote
24    of the county board. If the county board votes to include a
25    sunset provision, the proposition for public facilities
26    purposes shall be in substantially the following form:

 

 

SB2278- 8 -LRB102 16606 HLH 22004 b

1        "To pay for mental health purposes, shall (name of
2    county) be authorized to impose an increase on its share
3    of local sales taxes by (insert rate) for a period not to
4    exceed (insert number of years)?"
5        As additional information on the ballot below the
6    question shall appear the following:
7        "This would mean that a consumer would pay an
8    additional (insert amount) in sales tax for every $100 of
9    tangible personal property bought at retail. If imposed,
10    the additional tax would cease being collected at the end
11    of (insert number of years), if not terminated earlier by
12    a vote of the county board."
13        The votes shall be recorded as "Yes" or "No".
14        (5) The proposition for substance abuse purposes shall
15    be in substantially the following form:
16        "To pay for substance abuse purposes, shall (name of
17    county) be authorized to impose an increase on its share
18    of local sales taxes by (insert rate)?"
19        As additional information on the ballot below the
20    question shall appear the following:
21        "This would mean that a consumer would pay an
22    additional (insert amount) in sales tax for every $100 of
23    tangible personal property bought at retail."
24        The county board may also opt to establish a sunset
25    provision at which time the additional sales tax would
26    cease being collected, if not terminated earlier by a vote

 

 

SB2278- 9 -LRB102 16606 HLH 22004 b

1    of the county board. If the county board votes to include a
2    sunset provision, the proposition for public facilities
3    purposes shall be in substantially the following form:
4        "To pay for substance abuse purposes, shall (name of
5    county) be authorized to impose an increase on its share
6    of local sales taxes by (insert rate) for a period not to
7    exceed (insert number of years)?"
8        As additional information on the ballot below the
9    question shall appear the following:
10        "This would mean that a consumer would pay an
11    additional (insert amount) in sales tax for every $100 of
12    tangible personal property bought at retail. If imposed,
13    the additional tax would cease being collected at the end
14    of (insert number of years), if not terminated earlier by
15    a vote of the county board."
16        The votes shall be recorded as "Yes" or "No".
17    If a majority of the electors voting on the proposition
18vote in favor of it, the county may impose the tax. A county
19may not submit more than one proposition authorized by this
20Section to the electors at any one time.
21    This additional tax may not be imposed on tangible
22personal property taxed at the 1% rate under the Retailers'
23Occupation Tax Act. Beginning December 1, 2019 and through
24December 31, 2020, this tax is not imposed on sales of aviation
25fuel unless the tax revenue is expended for airport-related
26purposes. If the county does not have an airport-related

 

 

SB2278- 10 -LRB102 16606 HLH 22004 b

1purpose to which it dedicates aviation fuel tax revenue, then
2aviation fuel is excluded from the tax. The county must comply
3with the certification requirements for airport-related
4purposes under Section 2-22 of the Retailers' Occupation Tax
5Act. For purposes of this Section, "airport-related purposes"
6has the meaning ascribed in Section 6z-20.2 of the State
7Finance Act. Beginning January 1, 2021, this tax is not
8imposed on sales of aviation fuel for so long as the revenue
9use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the county. The tax imposed by a county under this
11Section and all civil penalties that may be assessed as an
12incident of the tax shall be collected and enforced by the
13Illinois Department of Revenue and deposited into a special
14fund created for that purpose. The certificate of registration
15that is issued by the Department to a retailer under the
16Retailers' Occupation Tax Act shall permit the retailer to
17engage in a business that is taxable without registering
18separately with the Department under an ordinance or
19resolution under this Section. The Department has full power
20to administer and enforce this Section, to collect all taxes
21and penalties due under this Section, to dispose of taxes and
22penalties so collected in the manner provided in this Section,
23and to determine all rights to credit memoranda arising on
24account of the erroneous payment of a tax or penalty under this
25Section. In the administration of and compliance with this
26Section, the Department and persons who are subject to this

 

 

SB2278- 11 -LRB102 16606 HLH 22004 b

1Section shall (i) have the same rights, remedies, privileges,
2immunities, powers, and duties, (ii) be subject to the same
3conditions, restrictions, limitations, penalties, and
4definitions of terms, and (iii) employ the same modes of
5procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
61f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
7provisions contained in those Sections other than the State
8rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
9transaction returns and quarter monthly payments, and except
10that the retailer's discount is not allowed for taxes paid on
11aviation fuel that are deposited into the Local Government
12Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
135j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
14of the Retailers' Occupation Tax Act and Section 3-7 of the
15Uniform Penalty and Interest Act as if those provisions were
16set forth in this Section.
17    Persons subject to any tax imposed under the authority
18granted in this Section may reimburse themselves for their
19sellers' tax liability by separately stating the tax as an
20additional charge, which charge may be stated in combination,
21in a single amount, with State tax which sellers are required
22to collect under the Use Tax Act, pursuant to such bracketed
23schedules as the Department may prescribe.
24    Whenever the Department determines that a refund should be
25made under this Section to a claimant instead of issuing a
26credit memorandum, the Department shall notify the State

 

 

SB2278- 12 -LRB102 16606 HLH 22004 b

1Comptroller, who shall cause the order to be drawn for the
2amount specified and to the person named in the notification
3from the Department. The refund shall be paid by the State
4Treasurer out of the County Public Safety, Public Facilities,
5Mental Health, Substance Abuse, or Transportation Retailers'
6Occupation Tax Fund or the Local Government Aviation Trust
7Fund, as appropriate.
8    (b) If a tax has been imposed under subsection (a), a
9service occupation tax shall also be imposed at the same rate
10upon all persons engaged, in the county, in the business of
11making sales of service, who, as an incident to making those
12sales of service, transfer tangible personal property within
13the county as an incident to a sale of service. This tax may
14not be imposed on tangible personal property taxed at the 1%
15rate under the Service Occupation Tax Act. Beginning December
161, 2019 and through December 31, 2020, this tax is not imposed
17on sales of aviation fuel unless the tax revenue is expended
18for airport-related purposes. If the county does not have an
19airport-related purpose to which it dedicates aviation fuel
20tax revenue, then aviation fuel is excluded from the tax. The
21county must comply with the certification requirements for
22airport-related purposes under Section 2-22 of the Retailers'
23Occupation Tax Act. For purposes of this Section,
24"airport-related purposes" has the meaning ascribed in Section
256z-20.2 of the State Finance Act. Beginning January 1, 2021,
26this tax is not imposed on sales of aviation fuel for so long

 

 

SB2278- 13 -LRB102 16606 HLH 22004 b

1as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2U.S.C. 47133 are binding on the county. The tax imposed under
3this subsection and all civil penalties that may be assessed
4as an incident thereof shall be collected and enforced by the
5Department of Revenue. The Department has full power to
6administer and enforce this subsection; to collect all taxes
7and penalties due hereunder; to dispose of taxes and penalties
8so collected in the manner hereinafter provided; and to
9determine all rights to credit memoranda arising on account of
10the erroneous payment of tax or penalty hereunder. In the
11administration of and compliance with this subsection, the
12Department and persons who are subject to this paragraph shall
13(i) have the same rights, remedies, privileges, immunities,
14powers, and duties, (ii) be subject to the same conditions,
15restrictions, limitations, penalties, exclusions, exemptions,
16and definitions of terms, and (iii) employ the same modes of
17procedure as are prescribed in Sections 2 (except that the
18reference to State in the definition of supplier maintaining a
19place of business in this State shall mean the county), 2a, 2b,
202c, 3 through 3-50 (in respect to all provisions therein other
21than the State rate of tax), 4 (except that the reference to
22the State shall be to the county), 5, 7, 8 (except that the
23jurisdiction to which the tax shall be a debt to the extent
24indicated in that Section 8 shall be the county), 9 (except as
25to the disposition of taxes and penalties collected, and
26except that the retailer's discount is not allowed for taxes

 

 

SB2278- 14 -LRB102 16606 HLH 22004 b

1paid on aviation fuel that are deposited into the Local
2Government Aviation Trust Fund), 10, 11, 12 (except the
3reference therein to Section 2b of the Retailers' Occupation
4Tax Act), 13 (except that any reference to the State shall mean
5the county), Section 15, 16, 17, 18, 19, and 20 of the Service
6Occupation Tax Act, and Section 3-7 of the Uniform Penalty and
7Interest Act, as fully as if those provisions were set forth
8herein.
9    Persons subject to any tax imposed under the authority
10granted in this subsection may reimburse themselves for their
11serviceman's tax liability by separately stating the tax as an
12additional charge, which charge may be stated in combination,
13in a single amount, with State tax that servicemen are
14authorized to collect under the Service Use Tax Act, in
15accordance with such bracket schedules as the Department may
16prescribe.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the warrant to be drawn for the
21amount specified, and to the person named, in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the County Public Safety, Public Facilities,
24Mental Health, Substance Abuse, or Transportation Retailers'
25Occupation Fund or the Local Government Aviation Trust Fund,
26as appropriate.

 

 

SB2278- 15 -LRB102 16606 HLH 22004 b

1    Nothing in this subsection shall be construed to authorize
2the county to impose a tax upon the privilege of engaging in
3any business which under the Constitution of the United States
4may not be made the subject of taxation by the State.
5    (c) Except as otherwise provided in this paragraph, the
6Department shall immediately pay over to the State Treasurer,
7ex officio, as trustee, all taxes and penalties collected
8under this Section to be deposited into the County Public
9Safety, Public Facilities, Mental Health, Substance Abuse, or
10Transportation Retailers' Occupation Tax Fund, which shall be
11an unappropriated trust fund held outside of the State
12treasury. Taxes and penalties collected on aviation fuel sold
13on or after December 1, 2019 and through December 31, 2020,
14shall be immediately paid over by the Department to the State
15Treasurer, ex officio, as trustee, for deposit into the Local
16Government Aviation Trust Fund. The Department shall only pay
17moneys into the Local Government Aviation Trust Fund under
18this Act for so long as the revenue use requirements of 49
19U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
20    As soon as possible after the first day of each month,
21beginning January 1, 2011, upon certification of the
22Department of Revenue, the Comptroller shall order
23transferred, and the Treasurer shall transfer, to the STAR
24Bonds Revenue Fund the local sales tax increment, as defined
25in the Innovation Development and Economy Act, collected under
26this Section during the second preceding calendar month for

 

 

SB2278- 16 -LRB102 16606 HLH 22004 b

1sales within a STAR bond district.
2    After the monthly transfer to the STAR Bonds Revenue Fund,
3on or before the 25th day of each calendar month, the
4Department shall prepare and certify to the Comptroller the
5disbursement of stated sums of money to the counties from
6which retailers have paid taxes or penalties to the Department
7during the second preceding calendar month. The amount to be
8paid to each county, and deposited by the county into its
9special fund created for the purposes of this Section, shall
10be the amount (not including credit memoranda and not
11including taxes and penalties collected on aviation fuel sold
12on or after December 1, 2019 and through December 31, 2020)
13collected under this Section during the second preceding
14calendar month by the Department plus an amount the Department
15determines is necessary to offset any amounts that were
16erroneously paid to a different taxing body, and not including
17(i) an amount equal to the amount of refunds made during the
18second preceding calendar month by the Department on behalf of
19the county, (ii) any amount that the Department determines is
20necessary to offset any amounts that were payable to a
21different taxing body but were erroneously paid to the county,
22(iii) any amounts that are transferred to the STAR Bonds
23Revenue Fund, and (iv) 1.5% of the remainder, which shall be
24transferred into the Tax Compliance and Administration Fund.
25The Department, at the time of each monthly disbursement to
26the counties, shall prepare and certify to the State

 

 

SB2278- 17 -LRB102 16606 HLH 22004 b

1Comptroller the amount to be transferred into the Tax
2Compliance and Administration Fund under this subsection.
3Within 10 days after receipt by the Comptroller of the
4disbursement certification to the counties and the Tax
5Compliance and Administration Fund provided for in this
6Section to be given to the Comptroller by the Department, the
7Comptroller shall cause the orders to be drawn for the
8respective amounts in accordance with directions contained in
9the certification.
10    In addition to the disbursement required by the preceding
11paragraph, an allocation shall be made in March of each year to
12each county that received more than $500,000 in disbursements
13under the preceding paragraph in the preceding calendar year.
14The allocation shall be in an amount equal to the average
15monthly distribution made to each such county under the
16preceding paragraph during the preceding calendar year
17(excluding the 2 months of highest receipts). The distribution
18made in March of each year subsequent to the year in which an
19allocation was made pursuant to this paragraph and the
20preceding paragraph shall be reduced by the amount allocated
21and disbursed under this paragraph in the preceding calendar
22year. The Department shall prepare and certify to the
23Comptroller for disbursement the allocations made in
24accordance with this paragraph.
25    (d) For the purpose of determining the local governmental
26unit whose tax is applicable, a retail sale by a producer of

 

 

SB2278- 18 -LRB102 16606 HLH 22004 b

1coal or another mineral mined in Illinois is a sale at retail
2at the place where the coal or other mineral mined in Illinois
3is extracted from the earth. This paragraph does not apply to
4coal or another mineral when it is delivered or shipped by the
5seller to the purchaser at a point outside Illinois so that the
6sale is exempt under the United States Constitution as a sale
7in interstate or foreign commerce.
8    (e) Nothing in this Section shall be construed to
9authorize a county to impose a tax upon the privilege of
10engaging in any business that under the Constitution of the
11United States may not be made the subject of taxation by this
12State.
13    (e-5) If a county imposes a tax under this Section, the
14county board may, by ordinance, discontinue or lower the rate
15of the tax. If the county board lowers the tax rate or
16discontinues the tax, a referendum must be held in accordance
17with subsection (a) of this Section in order to increase the
18rate of the tax or to reimpose the discontinued tax.
19    (f) Beginning April 1, 1998 and through December 31, 2013,
20the results of any election authorizing a proposition to
21impose a tax under this Section or effecting a change in the
22rate of tax, or any ordinance lowering the rate or
23discontinuing the tax, shall be certified by the county clerk
24and filed with the Illinois Department of Revenue either (i)
25on or before the first day of April, whereupon the Department
26shall proceed to administer and enforce the tax as of the first

 

 

SB2278- 19 -LRB102 16606 HLH 22004 b

1day of July next following the filing; or (ii) on or before the
2first day of October, whereupon the Department shall proceed
3to administer and enforce the tax as of the first day of
4January next following the filing.
5    Beginning January 1, 2014, the results of any election
6authorizing a proposition to impose a tax under this Section
7or effecting an increase in the rate of tax, along with the
8ordinance adopted to impose the tax or increase the rate of the
9tax, or any ordinance adopted to lower the rate or discontinue
10the tax, shall be certified by the county clerk and filed with
11the Illinois Department of Revenue either (i) on or before the
12first day of May, whereupon the Department shall proceed to
13administer and enforce the tax as of the first day of July next
14following the adoption and filing; or (ii) on or before the
15first day of October, whereupon the Department shall proceed
16to administer and enforce the tax as of the first day of
17January next following the adoption and filing.
18    (g) When certifying the amount of a monthly disbursement
19to a county under this Section, the Department shall increase
20or decrease the amounts by an amount necessary to offset any
21miscalculation of previous disbursements. The offset amount
22shall be the amount erroneously disbursed within the previous
236 months from the time a miscalculation is discovered.
24    (g-5) Any county authorized to levy a tax under this
25Section may establish a 7-member board, which shall oversee
26the use of funds received from the tax under this Section. Such

 

 

SB2278- 20 -LRB102 16606 HLH 22004 b

1board shall be appointed by the chairman of the county board or
2chief executive officer of the county with the advice and
3consent of the county board. Members of the 7-member board
4shall be residents of the county who are over 18 years of age.
5The county board may by ordinance or resolution provide for
6the specific authority and procedures of the board.
7    (h) This Section may be cited as the "Special County
8Occupation Tax For Public Safety, Public Facilities, Mental
9Health, Substance Abuse, or Transportation Law".
10    (i) For purposes of this Section, "public safety"
11includes, but is not limited to, crime prevention, detention,
12fire fighting, police, medical, ambulance, or other emergency
13services. The county may share tax proceeds received under
14this Section for public safety purposes, including proceeds
15received before August 4, 2009 (the effective date of Public
16Act 96-124), with any fire protection district located in the
17county. For the purposes of this Section, "transportation"
18includes, but is not limited to, the construction,
19maintenance, operation, and improvement of public highways,
20any other purpose for which a county may expend funds under the
21Illinois Highway Code, and passenger rail transportation. For
22the purposes of this Section, "public facilities purposes"
23includes, but is not limited to, the acquisition, development,
24construction, reconstruction, rehabilitation, improvement,
25financing, architectural planning, and installation of capital
26facilities consisting of buildings, structures, and durable

 

 

SB2278- 21 -LRB102 16606 HLH 22004 b

1equipment and for the acquisition and improvement of real
2property and interest in real property required, or expected
3to be required, in connection with the public facilities, for
4use by the county for the furnishing of governmental services
5to its citizens, including, but not limited to, museums and
6nursing homes.
7    (j) The Department may promulgate rules to implement
8Public Act 95-1002 only to the extent necessary to apply the
9existing rules for the Special County Retailers' Occupation
10Tax for Public Safety to this new purpose for public
11facilities.
12(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
13100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; 101-10, eff.
146-5-19; 101-81, eff. 7-12-19; 101-275, eff. 8-9-19; 101-604,
15eff. 12-13-19.)