Illinois General Assembly - Full Text of SB2278
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Full Text of SB2278  102nd General Assembly

SB2278sam001 102ND GENERAL ASSEMBLY

Sen. Steve Stadelman

Filed: 4/8/2021

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2278

2    AMENDMENT NO. ______. Amend Senate Bill 2278 by replacing
3everything after the enacting clause with the following:
 
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,

 

 

10200SB2278sam001- 2 -LRB102 16606 HLH 24263 a

1substance abuse, or transportation purposes in that county
2(except as otherwise provided in this Section), if a
3proposition for the tax has been submitted to the electors of
4that county and approved by a majority of those voting on the
5question. If imposed, this tax shall be imposed only in
6one-quarter percent increments. By resolution, the county
7board may order the proposition to be submitted at any
8election. If the tax is imposed for transportation purposes
9for expenditures for public highways or as authorized under
10the Illinois Highway Code, the county board must publish
11notice of the existence of its long-range highway
12transportation plan as required or described in Section 5-301
13of the Illinois Highway Code and must make the plan publicly
14available prior to approval of the ordinance or resolution
15imposing the tax. If the tax is imposed for transportation
16purposes for expenditures for passenger rail transportation,
17the county board must publish notice of the existence of its
18long-range passenger rail transportation plan and must make
19the plan publicly available prior to approval of the ordinance
20or resolution imposing the tax.
21    If a tax is imposed for public facilities purposes, then
22the name of the project may be included in the proposition at
23the discretion of the county board as determined in the
24enabling resolution. For example, the "XXX Nursing Home" or
25the "YYY Museum".
26    The county clerk shall certify the question to the proper

 

 

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1election authority, who shall submit the proposition at an
2election in accordance with the general election law.
3        (1) The proposition for public safety purposes shall
4    be in substantially the following form:
5        "To pay for public safety purposes, shall (name of
6    county) be authorized to impose an increase on its share
7    of local sales taxes by (insert rate)?"
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."
13        The county board may also opt to establish a sunset
14    provision at which time the additional sales tax would
15    cease being collected, if not terminated earlier by a vote
16    of the county board. If the county board votes to include a
17    sunset provision, the proposition for public safety
18    purposes shall be in substantially the following form:
19        "To pay for public safety purposes, shall (name of
20    county) be authorized to impose an increase on its share
21    of local sales taxes by (insert rate) for a period not to
22    exceed (insert number of years)?"
23        As additional information on the ballot below the
24    question shall appear the following:
25        "This would mean that a consumer would pay an
26    additional (insert amount) in sales tax for every $100 of

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1Section to the electors at any one time.
2    This additional tax may not be imposed on tangible
3personal property taxed at the 1% rate under the Retailers'
4Occupation Tax Act. Beginning December 1, 2019 and through
5December 31, 2020, this tax is not imposed on sales of aviation
6fuel unless the tax revenue is expended for airport-related
7purposes. If the county does not have an airport-related
8purpose to which it dedicates aviation fuel tax revenue, then
9aviation fuel is excluded from the tax. The county must comply
10with the certification requirements for airport-related
11purposes under Section 2-22 of the Retailers' Occupation Tax
12Act. For purposes of this Section, "airport-related purposes"
13has the meaning ascribed in Section 6z-20.2 of the State
14Finance Act. Beginning January 1, 2021, this tax is not
15imposed on sales of aviation fuel for so long as the revenue
16use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
17binding on the county. The tax imposed by a county under this
18Section and all civil penalties that may be assessed as an
19incident of the tax shall be collected and enforced by the
20Illinois Department of Revenue and deposited into a special
21fund created for that purpose. The certificate of registration
22that is issued by the Department to a retailer under the
23Retailers' Occupation Tax Act shall permit the retailer to
24engage in a business that is taxable without registering
25separately with the Department under an ordinance or
26resolution under this Section. The Department has full power

 

 

10200SB2278sam001- 11 -LRB102 16606 HLH 24263 a

1to administer and enforce this Section, to collect all taxes
2and penalties due under this Section, to dispose of taxes and
3penalties so collected in the manner provided in this Section,
4and to determine all rights to credit memoranda arising on
5account of the erroneous payment of a tax or penalty under this
6Section. In the administration of and compliance with this
7Section, the Department and persons who are subject to this
8Section shall (i) have the same rights, remedies, privileges,
9immunities, powers, and duties, (ii) be subject to the same
10conditions, restrictions, limitations, penalties, and
11definitions of terms, and (iii) employ the same modes of
12procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
131f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
14provisions contained in those Sections other than the State
15rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
16transaction returns and quarter monthly payments, and except
17that the retailer's discount is not allowed for taxes paid on
18aviation fuel that are deposited into the Local Government
19Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
205j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
21of the Retailers' Occupation Tax Act and Section 3-7 of the
22Uniform Penalty and Interest Act as if those provisions were
23set forth in this Section.
24    Persons subject to any tax imposed under the authority
25granted in this Section may reimburse themselves for their
26sellers' tax liability by separately stating the tax as an

 

 

10200SB2278sam001- 12 -LRB102 16606 HLH 24263 a

1additional charge, which charge may be stated in combination,
2in a single amount, with State tax which sellers are required
3to collect under the Use Tax Act, pursuant to such bracketed
4schedules as the Department may prescribe.
5    Whenever the Department determines that a refund should be
6made under this Section to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the order to be drawn for the
9amount specified and to the person named in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of the County Public Safety, Public Facilities,
12Mental Health, Substance Abuse, or Transportation Retailers'
13Occupation Tax Fund or the Local Government Aviation Trust
14Fund, as appropriate.
15    (b) If a tax has been imposed under subsection (a), a
16service occupation tax shall also be imposed at the same rate
17upon all persons engaged, in the county, in the business of
18making sales of service, who, as an incident to making those
19sales of service, transfer tangible personal property within
20the county as an incident to a sale of service. This tax may
21not be imposed on tangible personal property taxed at the 1%
22rate under the Service Occupation Tax Act. Beginning December
231, 2019 and through December 31, 2020, this tax is not imposed
24on sales of aviation fuel unless the tax revenue is expended
25for airport-related purposes. If the county does not have an
26airport-related purpose to which it dedicates aviation fuel

 

 

10200SB2278sam001- 13 -LRB102 16606 HLH 24263 a

1tax revenue, then aviation fuel is excluded from the tax. The
2county must comply with the certification requirements for
3airport-related purposes under Section 2-22 of the Retailers'
4Occupation Tax Act. For purposes of this Section,
5"airport-related purposes" has the meaning ascribed in Section
66z-20.2 of the State Finance Act. Beginning January 1, 2021,
7this tax is not imposed on sales of aviation fuel for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the county. The tax imposed under
10this subsection and all civil penalties that may be assessed
11as an incident thereof shall be collected and enforced by the
12Department of Revenue. The Department has full power to
13administer and enforce this subsection; to collect all taxes
14and penalties due hereunder; to dispose of taxes and penalties
15so collected in the manner hereinafter provided; and to
16determine all rights to credit memoranda arising on account of
17the erroneous payment of tax or penalty hereunder. In the
18administration of and compliance with this subsection, the
19Department and persons who are subject to this paragraph shall
20(i) have the same rights, remedies, privileges, immunities,
21powers, and duties, (ii) be subject to the same conditions,
22restrictions, limitations, penalties, exclusions, exemptions,
23and definitions of terms, and (iii) employ the same modes of
24procedure as are prescribed in Sections 2 (except that the
25reference to State in the definition of supplier maintaining a
26place of business in this State shall mean the county), 2a, 2b,

 

 

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12c, 3 through 3-50 (in respect to all provisions therein other
2than the State rate of tax), 4 (except that the reference to
3the State shall be to the county), 5, 7, 8 (except that the
4jurisdiction to which the tax shall be a debt to the extent
5indicated in that Section 8 shall be the county), 9 (except as
6to the disposition of taxes and penalties collected, and
7except that the retailer's discount is not allowed for taxes
8paid on aviation fuel that are deposited into the Local
9Government Aviation Trust Fund), 10, 11, 12 (except the
10reference therein to Section 2b of the Retailers' Occupation
11Tax Act), 13 (except that any reference to the State shall mean
12the county), Section 15, 16, 17, 18, 19, and 20 of the Service
13Occupation Tax Act, and Section 3-7 of the Uniform Penalty and
14Interest Act, as fully as if those provisions were set forth
15herein.
16    Persons subject to any tax imposed under the authority
17granted in this subsection may reimburse themselves for their
18serviceman's tax liability by separately stating the tax as an
19additional charge, which charge may be stated in combination,
20in a single amount, with State tax that servicemen are
21authorized to collect under the Service Use Tax Act, in
22accordance with such bracket schedules as the Department may
23prescribe.
24    Whenever the Department determines that a refund should be
25made under this subsection to a claimant instead of issuing a
26credit memorandum, the Department shall notify the State

 

 

10200SB2278sam001- 15 -LRB102 16606 HLH 24263 a

1Comptroller, who shall cause the warrant 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 Fund or the Local Government Aviation Trust Fund,
7as appropriate.
8    Nothing in this subsection shall be construed to authorize
9the county to impose a tax upon the privilege of engaging in
10any business which under the Constitution of the United States
11may not be made the subject of taxation by the State.
12    (c) Except as otherwise provided in this paragraph, the
13Department shall immediately pay over to the State Treasurer,
14ex officio, as trustee, all taxes and penalties collected
15under this Section to be deposited into the County Public
16Safety, Public Facilities, Mental Health, Substance Abuse, or
17Transportation Retailers' Occupation Tax Fund, which shall be
18an unappropriated trust fund held outside of the State
19treasury. Taxes and penalties collected on aviation fuel sold
20on or after December 1, 2019 and through December 31, 2020,
21shall be immediately paid over by the Department to the State
22Treasurer, ex officio, as trustee, for deposit into the Local
23Government Aviation Trust Fund. The Department shall only pay
24moneys into the Local Government Aviation Trust Fund under
25this Act for so long as the revenue use requirements of 49
26U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.

 

 

10200SB2278sam001- 16 -LRB102 16606 HLH 24263 a

1    As soon as possible after the first day of each month,
2beginning January 1, 2011, upon certification of the
3Department of Revenue, the Comptroller shall order
4transferred, and the Treasurer shall transfer, to the STAR
5Bonds Revenue Fund the local sales tax increment, as defined
6in the Innovation Development and Economy Act, collected under
7this Section during the second preceding calendar month for
8sales within a STAR bond district.
9    After the monthly transfer to the STAR Bonds Revenue Fund,
10on or before the 25th day of each calendar month, the
11Department shall prepare and certify to the Comptroller the
12disbursement of stated sums of money to the counties from
13which retailers have paid taxes or penalties to the Department
14during the second preceding calendar month. The amount to be
15paid to each county, and deposited by the county into its
16special fund created for the purposes of this Section, shall
17be the amount (not including credit memoranda and not
18including taxes and penalties collected on aviation fuel sold
19on or after December 1, 2019 and through December 31, 2020)
20collected under this Section during the second preceding
21calendar month by the Department plus an amount the Department
22determines is necessary to offset any amounts that were
23erroneously paid to a different taxing body, and not including
24(i) an amount equal to the amount of refunds made during the
25second preceding calendar month by the Department on behalf of
26the county, (ii) any amount that the Department determines is

 

 

10200SB2278sam001- 17 -LRB102 16606 HLH 24263 a

1necessary to offset any amounts that were payable to a
2different taxing body but were erroneously paid to the county,
3(iii) any amounts that are transferred to the STAR Bonds
4Revenue Fund, and (iv) 1.5% of the remainder, which shall be
5transferred into the Tax Compliance and Administration Fund.
6The Department, at the time of each monthly disbursement to
7the counties, shall prepare and certify to the State
8Comptroller the amount to be transferred into the Tax
9Compliance and Administration Fund under this subsection.
10Within 10 days after receipt by the Comptroller of the
11disbursement certification to the counties and the Tax
12Compliance and Administration Fund provided for in this
13Section to be given to the Comptroller by the Department, the
14Comptroller shall cause the orders to be drawn for the
15respective amounts in accordance with directions contained in
16the certification.
17    In addition to the disbursement required by the preceding
18paragraph, an allocation shall be made in March of each year to
19each county that received more than $500,000 in disbursements
20under the preceding paragraph in the preceding calendar year.
21The allocation shall be in an amount equal to the average
22monthly distribution made to each such county under the
23preceding paragraph during the preceding calendar year
24(excluding the 2 months of highest receipts). The distribution
25made in March of each year subsequent to the year in which an
26allocation was made pursuant to this paragraph and the

 

 

10200SB2278sam001- 18 -LRB102 16606 HLH 24263 a

1preceding paragraph shall be reduced by the amount allocated
2and disbursed under this paragraph in the preceding calendar
3year. The Department shall prepare and certify to the
4Comptroller for disbursement the allocations made in
5accordance with this paragraph.
6    (d) For the purpose of determining the local governmental
7unit whose tax is applicable, a retail sale by a producer of
8coal or another mineral mined in Illinois is a sale at retail
9at the place where the coal or other mineral mined in Illinois
10is extracted from the earth. This paragraph does not apply to
11coal or another mineral when it is delivered or shipped by the
12seller to the purchaser at a point outside Illinois so that the
13sale is exempt under the United States Constitution as a sale
14in interstate or foreign commerce.
15    (e) Nothing in this Section shall be construed to
16authorize a county to impose a tax upon the privilege of
17engaging in any business that under the Constitution of the
18United States may not be made the subject of taxation by this
19State.
20    (e-5) If a county imposes a tax under this Section, the
21county board may, by ordinance, discontinue or lower the rate
22of the tax. If the county board lowers the tax rate or
23discontinues the tax, a referendum must be held in accordance
24with subsection (a) of this Section in order to increase the
25rate of the tax or to reimpose the discontinued tax.
26    (f) Beginning April 1, 1998 and through December 31, 2013,

 

 

10200SB2278sam001- 19 -LRB102 16606 HLH 24263 a

1the results of any election authorizing a proposition to
2impose a tax under this Section or effecting a change in the
3rate of tax, or any ordinance lowering the rate or
4discontinuing the tax, shall be certified by the county clerk
5and filed with the Illinois Department of Revenue either (i)
6on or before the first day of April, whereupon the Department
7shall proceed to administer and enforce the tax as of the first
8day of July next following the filing; or (ii) on or before the
9first day of October, whereupon the Department shall proceed
10to administer and enforce the tax as of the first day of
11January next following the filing.
12    Beginning January 1, 2014, the results of any election
13authorizing a proposition to impose a tax under this Section
14or effecting an increase in the rate of tax, along with the
15ordinance adopted to impose the tax or increase the rate of the
16tax, or any ordinance adopted to lower the rate or discontinue
17the tax, shall be certified by the county clerk and filed with
18the Illinois Department of Revenue either (i) on or before the
19first day of May, whereupon the Department shall proceed to
20administer and enforce the tax as of the first day of July next
21following the adoption and filing; or (ii) on or before the
22first day of October, whereupon the Department shall proceed
23to administer and enforce the tax as of the first day of
24January next following the adoption and filing.
25    (g) When certifying the amount of a monthly disbursement
26to a county under this Section, the Department shall increase

 

 

10200SB2278sam001- 20 -LRB102 16606 HLH 24263 a

1or decrease the amounts by an amount necessary to offset any
2miscalculation of previous disbursements. The offset amount
3shall be the amount erroneously disbursed within the previous
46 months from the time a miscalculation is discovered.
5    (g-5) Every county authorized to levy a tax under this
6Section shall, before it levies such tax, establish a 7-member
7special county occupation tax board, which shall administer
8this Section. That 7-member board shall be appointed by the
9chairman of the county board or the chief executive officer of
10the county, with the advice and consent of the county board.
11Members of the special county occupation tax board shall be
12residents of the county who are over 18 years of age. Only one
13member shall be a member of the county board. The chairman of
14the county board or chief executive officer of the county may,
15upon the request of the special county occupation tax board,
16appoint 2 additional members to the special county occupation
17tax board. The county board may by ordinance or resolution
18provide for the specific authority and procedures of the
19special county occupation tax board. No member of the special
20county occupation tax board may receive compensation from any
21facility or service operating under contract with that board.
22Home rule units are exempt from this subsection (g-5).
23However, they may, by ordinance, adopt the provisions of this
24subsection, or any portion thereof, that they may deem
25advisable.
26    Any county that imposes a tax under this Section on the

 

 

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1effective date of this amendatory Act of the 102nd General
2Assembly shall establish a special county occupation tax board
3within 90 days after the effective date of this amendatory Act
4of the 102nd General Assembly.
5    Except as otherwise provided in this subsection, each
6member of the special county occupation tax board shall serve
7for a 4-year term. Of the members first appointed, 2 shall be
8appointed for a term of 2 years, 2 for a term of 3 years, and 3
9for a term of 4 years. All terms shall be measured from the
10first day of the year of appointment. Vacancies shall be
11filled for the unexpired term in the same manner as original
12appointments.
13    Any member of the special county occupation tax board may
14be removed by the appointing officer for absenteeism, neglect
15of duty, misconduct or malfeasance in office, after being
16given a written statement of the charges and an opportunity to
17be heard thereon.
18    (h) This Section may be cited as the "Special County
19Occupation Tax For Public Safety, Public Facilities, Mental
20Health, Substance Abuse, or Transportation Law".
21    (i) For purposes of this Section, "public safety"
22includes, but is not limited to, crime prevention, detention,
23fire fighting, police, medical, ambulance, or other emergency
24services. The county may share tax proceeds received under
25this Section for public safety purposes, including proceeds
26received before August 4, 2009 (the effective date of Public

 

 

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1Act 96-124), with any fire protection district located in the
2county. For the purposes of this Section, "transportation"
3includes, but is not limited to, the construction,
4maintenance, operation, and improvement of public highways,
5any other purpose for which a county may expend funds under the
6Illinois Highway Code, and passenger rail transportation. For
7the purposes of this Section, "public facilities purposes"
8includes, but is not limited to, the acquisition, development,
9construction, reconstruction, rehabilitation, improvement,
10financing, architectural planning, and installation of capital
11facilities consisting of buildings, structures, and durable
12equipment and for the acquisition and improvement of real
13property and interest in real property required, or expected
14to be required, in connection with the public facilities, for
15use by the county for the furnishing of governmental services
16to its citizens, including, but not limited to, museums and
17nursing homes.
18    (j) The Department may promulgate rules to implement
19Public Act 95-1002 only to the extent necessary to apply the
20existing rules for the Special County Retailers' Occupation
21Tax for Public Safety to this new purpose for public
22facilities.
23(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
24100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; 101-10, eff.
256-5-19; 101-81, eff. 7-12-19; 101-275, eff. 8-9-19; 101-604,
26eff. 12-13-19.)".