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

SB2278sam002 102ND GENERAL ASSEMBLY

Sen. Steve Stadelman

Filed: 4/16/2021

 

 


 

 


 
10200SB2278sam002LRB102 16606 HLH 25348 a

1
AMENDMENT TO SENATE BILL 2278

2    AMENDMENT NO. ______. Amend Senate Bill 2278, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Counties Code is amended by changing
6Section 5-1006.5 as follows:
 
7    (55 ILCS 5/5-1006.5)
8    Sec. 5-1006.5. Special County Retailers' Occupation Tax
9For Public Safety, Public Facilities, Mental Health, Substance
10Abuse, or Transportation.
11    (a) The county board of any county may impose a tax upon
12all persons engaged in the business of selling tangible
13personal property, other than personal property titled or
14registered with an agency of this State's government, at
15retail in the county on the gross receipts from the sales made
16in the course of business to provide revenue to be used

 

 

10200SB2278sam002- 2 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 3 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 4 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 5 -LRB102 16606 HLH 25348 a

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 transportation
10    purposes shall be in substantially the following form:
11        "To pay for road improvements and other transportation
12    purposes, shall (name of county) be authorized to impose
13    an increase on its share of local sales taxes by (insert
14    rate) for a period not to exceed (insert number of
15    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 this paragraph, transportation
25    purposes means construction, maintenance, operation, and
26    improvement of public highways, any other purpose for

 

 

10200SB2278sam002- 6 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 7 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 8 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 9 -LRB102 16606 HLH 25348 a

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 substance abuse 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        The votes shall be recorded as "Yes" or "No".
25    If a majority of the electors voting on the proposition
26vote in favor of it, the county may impose the tax. A county

 

 

10200SB2278sam002- 10 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 11 -LRB102 16606 HLH 25348 a

1resolution under this Section. The Department has full power
2to administer and enforce this Section, to collect all taxes
3and penalties due under this Section, to dispose of taxes and
4penalties so collected in the manner provided in this Section,
5and to determine all rights to credit memoranda arising on
6account of the erroneous payment of a tax or penalty under this
7Section. In the administration of and compliance with this
8Section, the Department and persons who are subject to this
9Section shall (i) have the same rights, remedies, privileges,
10immunities, powers, and duties, (ii) be subject to the same
11conditions, restrictions, limitations, penalties, and
12definitions of terms, and (iii) employ the same modes of
13procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
141f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
15provisions contained in those Sections other than the State
16rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
17transaction returns and quarter monthly payments, and except
18that the retailer's discount is not allowed for taxes paid on
19aviation fuel that are deposited into the Local Government
20Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
215j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
22of the Retailers' Occupation Tax Act and Section 3-7 of the
23Uniform Penalty and Interest Act as if those provisions were
24set forth in this Section.
25    Persons subject to any tax imposed under the authority
26granted in this Section may reimburse themselves for their

 

 

10200SB2278sam002- 12 -LRB102 16606 HLH 25348 a

1sellers' tax liability by separately stating the tax as an
2additional charge, which charge may be stated in combination,
3in a single amount, with State tax which sellers are required
4to collect under the Use Tax Act, pursuant to such bracketed
5schedules as the Department may prescribe.
6    Whenever the Department determines that a refund should be
7made under this Section to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the order to be drawn for the
10amount specified and to the person named in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the County Public Safety, Public Facilities,
13Mental Health, Substance Abuse, or Transportation Retailers'
14Occupation Tax Fund or the Local Government Aviation Trust
15Fund, as appropriate.
16    (b) If a tax has been imposed under subsection (a), a
17service occupation tax shall also be imposed at the same rate
18upon all persons engaged, in the county, in the business of
19making sales of service, who, as an incident to making those
20sales of service, transfer tangible personal property within
21the county as an incident to a sale of service. This tax may
22not be imposed on tangible personal property taxed at the 1%
23rate under the Service Occupation Tax Act. Beginning December
241, 2019 and through December 31, 2020, this tax is not imposed
25on sales of aviation fuel unless the tax revenue is expended
26for airport-related purposes. If the county does not have an

 

 

10200SB2278sam002- 13 -LRB102 16606 HLH 25348 a

1airport-related purpose to which it dedicates aviation fuel
2tax revenue, then aviation fuel is excluded from the tax. The
3county must comply with the certification requirements for
4airport-related purposes under Section 2-22 of the Retailers'
5Occupation Tax Act. For purposes of this Section,
6"airport-related purposes" has the meaning ascribed in Section
76z-20.2 of the State Finance Act. Beginning January 1, 2021,
8this tax is not imposed on sales of aviation fuel for so long
9as the revenue use requirements of 49 U.S.C. 47107(b) and 49
10U.S.C. 47133 are binding on the county. The tax imposed under
11this subsection and all civil penalties that may be assessed
12as an incident thereof shall be collected and enforced by the
13Department of Revenue. The Department has full power to
14administer and enforce this subsection; to collect all taxes
15and penalties due hereunder; to dispose of taxes and penalties
16so collected in the manner hereinafter provided; and to
17determine all rights to credit memoranda arising on account of
18the erroneous payment of tax or penalty hereunder. In the
19administration of and compliance with this subsection, the
20Department and persons who are subject to this paragraph shall
21(i) have the same rights, remedies, privileges, immunities,
22powers, and duties, (ii) be subject to the same conditions,
23restrictions, limitations, penalties, exclusions, exemptions,
24and definitions of terms, and (iii) employ the same modes of
25procedure as are prescribed in Sections 2 (except that the
26reference to State in the definition of supplier maintaining a

 

 

10200SB2278sam002- 14 -LRB102 16606 HLH 25348 a

1place of business in this State shall mean the county), 2a, 2b,
22c, 3 through 3-50 (in respect to all provisions therein other
3than the State rate of tax), 4 (except that the reference to
4the State shall be to the county), 5, 7, 8 (except that the
5jurisdiction to which the tax shall be a debt to the extent
6indicated in that Section 8 shall be the county), 9 (except as
7to the disposition of taxes and penalties collected, and
8except that the retailer's discount is not allowed for taxes
9paid on aviation fuel that are deposited into the Local
10Government Aviation Trust Fund), 10, 11, 12 (except the
11reference therein to Section 2b of the Retailers' Occupation
12Tax Act), 13 (except that any reference to the State shall mean
13the county), Section 15, 16, 17, 18, 19, and 20 of the Service
14Occupation Tax Act, and Section 3-7 of the Uniform Penalty and
15Interest Act, as fully as if those provisions were set forth
16herein.
17    Persons subject to any tax imposed under the authority
18granted in this subsection may reimburse themselves for their
19serviceman's 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 that servicemen are
22authorized to collect under the Service Use Tax Act, in
23accordance with such bracket schedules as the Department may
24prescribe.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

10200SB2278sam002- 15 -LRB102 16606 HLH 25348 a

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the County Public Safety, Public Facilities,
6Mental Health, Substance Abuse, or Transportation Retailers'
7Occupation Fund or the Local Government Aviation Trust Fund,
8as appropriate.
9    Nothing in this subsection shall be construed to authorize
10the county to impose a tax upon the privilege of engaging in
11any business which under the Constitution of the United States
12may not be made the subject of taxation by the State.
13    (c) Except as otherwise provided in this paragraph, the
14Department shall immediately pay over to the State Treasurer,
15ex officio, as trustee, all taxes and penalties collected
16under this Section to be deposited into the County Public
17Safety, Public Facilities, Mental Health, Substance Abuse, or
18Transportation Retailers' Occupation Tax Fund, which shall be
19an unappropriated trust fund held outside of the State
20treasury. Taxes and penalties collected on aviation fuel sold
21on or after December 1, 2019 and through December 31, 2020,
22shall be immediately paid over by the Department to the State
23Treasurer, ex officio, as trustee, for deposit into the Local
24Government Aviation Trust Fund. The Department shall only pay
25moneys into the Local Government Aviation Trust Fund under
26this Act for so long as the revenue use requirements of 49

 

 

10200SB2278sam002- 16 -LRB102 16606 HLH 25348 a

1U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
2    As soon as possible after the first day of each month,
3beginning January 1, 2011, upon certification of the
4Department of Revenue, the Comptroller shall order
5transferred, and the Treasurer shall transfer, to the STAR
6Bonds Revenue Fund the local sales tax increment, as defined
7in the Innovation Development and Economy Act, collected under
8this Section during the second preceding calendar month for
9sales within a STAR bond district.
10    After the monthly transfer to the STAR Bonds Revenue Fund,
11on or before the 25th day of each calendar month, the
12Department shall prepare and certify to the Comptroller the
13disbursement of stated sums of money to the counties from
14which retailers have paid taxes or penalties to the Department
15during the second preceding calendar month. The amount to be
16paid to each county, and deposited by the county into its
17special fund created for the purposes of this Section, shall
18be the amount (not including credit memoranda and not
19including taxes and penalties collected on aviation fuel sold
20on or after December 1, 2019 and through December 31, 2020)
21collected under this Section during the second preceding
22calendar month by the Department plus an amount the Department
23determines is necessary to offset any amounts that were
24erroneously paid to a different taxing body, and not including
25(i) an amount equal to the amount of refunds made during the
26second preceding calendar month by the Department on behalf of

 

 

10200SB2278sam002- 17 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 18 -LRB102 16606 HLH 25348 a

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

 

 

10200SB2278sam002- 19 -LRB102 16606 HLH 25348 a

1    (f) Beginning April 1, 1998 and through December 31, 2013,
2the results of any election authorizing a proposition to
3impose a tax under this Section or effecting a change in the
4rate of tax, or any ordinance lowering the rate or
5discontinuing the tax, shall be certified by the county clerk
6and filed with the Illinois Department of Revenue either (i)
7on or before the first day of April, whereupon the Department
8shall proceed to administer and enforce the tax as of the first
9day of July next following the filing; or (ii) on or before the
10first day of October, whereupon the Department shall proceed
11to administer and enforce the tax as of the first day of
12January next following the filing.
13    Beginning January 1, 2014, the results of any election
14authorizing a proposition to impose a tax under this Section
15or effecting an increase in the rate of tax, along with the
16ordinance adopted to impose the tax or increase the rate of the
17tax, or any ordinance adopted to lower the rate or discontinue
18the tax, shall be certified by the county clerk and filed with
19the Illinois Department of Revenue either (i) on or before the
20first day of May, whereupon the Department shall proceed to
21administer and enforce the tax as of the first day of July next
22following the adoption and filing; or (ii) on or before the
23first day of October, whereupon the Department shall proceed
24to administer and enforce the tax as of the first day of
25January next following the adoption and filing.
26    (g) When certifying the amount of a monthly disbursement

 

 

10200SB2278sam002- 20 -LRB102 16606 HLH 25348 a

1to a county under this Section, the Department shall increase
2or decrease the amounts by an amount necessary to offset any
3miscalculation of previous disbursements. The offset amount
4shall be the amount erroneously disbursed within the previous
56 months from the time a miscalculation is discovered.
6    (g-5) Every county authorized to levy a tax under this
7Section shall, before it levies such tax, establish a 7-member
8mental health board, which shall have the same powers and
9duties and be constituted in the same manner as a community
10mental health board established under the Community Mental
11Health Act. Proceeds of the tax under this Section that are
12earmarked for mental health or substance abuse purposes shall
13be deposited into a special county occupation tax fund for
14mental health and substance abuse. The 7-member mental health
15board established under this subsection shall administer the
16special county occupation tax fund for mental health and
17substance abuse in the same manner as the community mental
18health board administers the community mental health fund
19under the Community Mental Health Act.
20    (h) This Section may be cited as the "Special County
21Occupation Tax For Public Safety, Public Facilities, Mental
22Health, Substance Abuse, or Transportation Law".
23    (i) For purposes of this Section, "public safety"
24includes, but is not limited to, crime prevention, detention,
25fire fighting, police, medical, ambulance, or other emergency
26services. The county may share tax proceeds received under

 

 

10200SB2278sam002- 21 -LRB102 16606 HLH 25348 a

1this Section for public safety purposes, including proceeds
2received before August 4, 2009 (the effective date of Public
3Act 96-124), with any fire protection district located in the
4county. For the purposes of this Section, "transportation"
5includes, but is not limited to, the construction,
6maintenance, operation, and improvement of public highways,
7any other purpose for which a county may expend funds under the
8Illinois Highway Code, and passenger rail transportation. For
9the purposes of this Section, "public facilities purposes"
10includes, but is not limited to, the acquisition, development,
11construction, reconstruction, rehabilitation, improvement,
12financing, architectural planning, and installation of capital
13facilities consisting of buildings, structures, and durable
14equipment and for the acquisition and improvement of real
15property and interest in real property required, or expected
16to be required, in connection with the public facilities, for
17use by the county for the furnishing of governmental services
18to its citizens, including, but not limited to, museums and
19nursing homes.
20    (j) The Department may promulgate rules to implement
21Public Act 95-1002 only to the extent necessary to apply the
22existing rules for the Special County Retailers' Occupation
23Tax for Public Safety to this new purpose for public
24facilities.
25(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; 101-10, eff.

 

 

10200SB2278sam002- 22 -LRB102 16606 HLH 25348 a

16-5-19; 101-81, eff. 7-12-19; 101-275, eff. 8-9-19; 101-604,
2eff. 12-13-19.)".