Full Text of HB3184 94th General Assembly
HB3184 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB3184
Introduced 2/22/2005, by Rep. Tom Cross SYNOPSIS AS INTRODUCED: |
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65 ILCS 5/8-11-1.3 |
from Ch. 24, par. 8-11-1.3 |
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Amends the Non-Home Rule Municipal Retailers' Occupation Tax Act in the
Illinois Municipal Code. Makes a technical change in a Section authorizing the imposition of the tax.
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A BILL FOR
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HB3184 |
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LRB094 07373 AJO 37532 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by | 5 |
| changing Section 8-11-1.3 as follows:
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| (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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| Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | 8 |
| Occupation Tax Act. The
The corporate authorities of a non-home | 9 |
| rule municipality may impose
a tax upon all persons engaged in | 10 |
| the business of selling tangible
personal property, other than | 11 |
| on an item of tangible personal property
which is titled and | 12 |
| registered by an agency of this State's Government,
at retail | 13 |
| in the municipality for expenditure on
public infrastructure or | 14 |
| for property tax relief or both as defined in
Section 8-11-1.2 | 15 |
| if approved by
referendum as provided in Section 8-11-1.1, of | 16 |
| the gross receipts from such
sales made in the course of such | 17 |
| business.
The tax imposed may not be more than 1/2 of 1% and | 18 |
| may be imposed only in
1/4% increments. The tax may not be | 19 |
| imposed on the sale of food for human
consumption that is
to be | 20 |
| consumed off the premises where it is sold (other than | 21 |
| alcoholic
beverages, soft drinks, and food that has been | 22 |
| prepared for immediate
consumption) and prescription and | 23 |
| nonprescription medicines, drugs, medical
appliances, and | 24 |
| insulin, urine testing materials, syringes, and needles used by
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| diabetics.
The tax imposed by a
municipality pursuant to this | 26 |
| Section and all civil penalties that may be
assessed as an | 27 |
| incident thereof shall be collected and enforced by the
State | 28 |
| Department of Revenue. The certificate of registration which is
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| issued by the Department to a retailer under the Retailers' | 30 |
| Occupation Tax
Act shall permit such retailer to engage in a | 31 |
| business which is taxable
under any ordinance or resolution | 32 |
| enacted pursuant to
this Section without registering |
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HB3184 |
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LRB094 07373 AJO 37532 b |
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| separately with the Department under
such ordinance or | 2 |
| resolution or under this Section. The Department
shall have | 3 |
| full power to administer and enforce this Section; to collect
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| all taxes and penalties due hereunder; to dispose of taxes and | 5 |
| penalties
so collected in the manner hereinafter provided, and | 6 |
| to determine all
rights to credit memoranda, arising on account | 7 |
| of the erroneous payment
of tax or penalty hereunder. In the | 8 |
| administration of, and compliance
with, this Section, the | 9 |
| Department and persons who are subject to this
Section shall | 10 |
| have the same rights, remedies, privileges, immunities,
powers | 11 |
| and duties, and be subject to the same conditions, | 12 |
| restrictions,
limitations, penalties and definitions of terms, | 13 |
| and employ the same
modes of procedure, as are prescribed in | 14 |
| Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | 15 |
| respect to all provisions therein other than
the State rate of | 16 |
| tax), 2c, 3 (except as to the disposition of taxes and
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| penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | 18 |
| 5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the | 19 |
| Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | 20 |
| Penalty and Interest
Act as fully as if those provisions were | 21 |
| set forth herein. | 22 |
| No municipality may impose a tax under this Section unless | 23 |
| the municipality
also imposes a tax at the same rate under | 24 |
| Section 8-11-1.4 of this Code.
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| Persons subject to any tax imposed pursuant to the | 26 |
| authority granted
in this Section may reimburse themselves for | 27 |
| their seller's tax
liability hereunder by separately stating | 28 |
| such tax as an additional
charge, which charge may be stated in | 29 |
| combination, in a single amount,
with State tax which sellers | 30 |
| are required to collect under the Use Tax
Act, pursuant to such | 31 |
| bracket schedules as the Department may prescribe.
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| Whenever the Department determines that a refund should be | 33 |
| made under
this Section to a claimant instead of issuing a | 34 |
| credit memorandum, the
Department shall notify the State | 35 |
| Comptroller, who shall cause the
order to be drawn for the | 36 |
| amount specified, and to the person named,
in such notification |
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HB3184 |
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| from the Department. Such refund shall be paid by
the State | 2 |
| Treasurer out of the non-home rule municipal retailers'
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| occupation tax fund.
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| The Department shall forthwith pay over to the State | 5 |
| Treasurer, ex
officio, as trustee, all taxes and penalties | 6 |
| collected hereunder. On or
before the 25th day of each calendar | 7 |
| month, the Department shall
prepare and certify to the | 8 |
| Comptroller the disbursement of stated sums
of money to named | 9 |
| municipalities, the municipalities to be those from
which | 10 |
| retailers have paid taxes or penalties hereunder to the | 11 |
| Department
during the second preceding calendar month. The | 12 |
| amount to be paid to each
municipality shall be the amount (not | 13 |
| including credit memoranda) collected
hereunder during the | 14 |
| second preceding calendar month by the Department plus
an | 15 |
| amount the Department determines is necessary to offset any | 16 |
| amounts
which were erroneously paid to a different taxing body, | 17 |
| and not including
an amount equal to the amount of refunds made | 18 |
| during the second preceding
calendar month by the Department on | 19 |
| behalf of such municipality, and not
including any amount which | 20 |
| the Department determines is necessary to offset
any amounts | 21 |
| which were payable to a different taxing body but were
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| erroneously paid to the municipality. Within 10 days after | 23 |
| receipt, by the
Comptroller, of the disbursement certification | 24 |
| to the municipalities,
provided for in this Section to be given | 25 |
| to the Comptroller by the
Department, the Comptroller shall | 26 |
| cause the orders to be drawn for the
respective amounts in | 27 |
| accordance with the directions contained in such
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| certification.
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| For the purpose of determining the local governmental unit | 30 |
| whose tax
is applicable, a retail sale, by a producer of coal | 31 |
| or other mineral
mined in Illinois, is a sale at retail at the | 32 |
| place where the coal or
other mineral mined in Illinois is | 33 |
| extracted from the earth. This
paragraph does not apply to coal | 34 |
| or other mineral when it is delivered
or shipped by the seller | 35 |
| to the purchaser at a point outside Illinois so
that the sale | 36 |
| is exempt under the Federal Constitution as a sale in
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| interstate or foreign commerce.
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| Nothing in this Section shall be construed to authorize a
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| municipality to impose a tax upon the privilege of engaging in | 4 |
| any
business which under the constitution of the United States | 5 |
| may not be
made the subject of taxation by this State.
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| When certifying the amount of a monthly disbursement to a | 7 |
| municipality
under this Section, the Department shall increase | 8 |
| or decrease such amount
by an amount necessary to offset any | 9 |
| misallocation of previous
disbursements. The offset amount | 10 |
| shall be the amount erroneously disbursed
within the previous 6 | 11 |
| months from the time a misallocation is discovered.
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| The Department of Revenue shall implement this amendatory | 13 |
| Act of the 91st
General Assembly so as to collect the tax on | 14 |
| and after January 1, 2002.
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| As used in this Section, "municipal" and "municipality" | 16 |
| means a city,
village or incorporated town, including an | 17 |
| incorporated town which has
superseded a civil township.
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| This Section shall be known and may be cited as the | 19 |
| "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
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| (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | 21 |
| eff.
1-1-03.)
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