Full Text of SB3616 101st General Assembly
SB3616 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB3616 Introduced 2/14/2020, by Sen. Andy Manar SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/18-185 | | 35 ILCS 200/18-213.1 new | | 55 ILCS 5/5-1006.7 | |
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Amends the Counties Code. Provides that school districts may use school facility occupation tax revenue for school funding purposes if the board of a school district adopts a resolution providing that revenue may be used as such for the 3 levy years next following the adoption of a resolution. Provides that, if a school district adopts such a resolution, the district is subject to the Property Tax Extension Limitation Law during that period. Amends the Property Tax Extension Limitation Law in the Property Tax Code to make conforming changes.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 18-185 and by adding Section 18-213.1 as follows: | 6 | | (35 ILCS 200/18-185)
| 7 | | Sec. 18-185. Short title; definitions. This Division 5 may | 8 | | be cited as the
Property Tax Extension Limitation Law. As used | 9 | | in this Division 5:
| 10 | | "Consumer Price Index" means the Consumer Price Index for | 11 | | All Urban
Consumers for all items published by the United | 12 | | States Department of Labor.
| 13 | | "Extension limitation" means (a) the lesser of 5% or the | 14 | | percentage increase
in the Consumer Price Index during the | 15 | | 12-month calendar year preceding the
levy year or (b) the rate | 16 | | of increase approved by voters under Section 18-205.
| 17 | | "Affected county" means a county of 3,000,000 or more | 18 | | inhabitants or a
county contiguous to a county of 3,000,000 or | 19 | | more inhabitants.
| 20 | | "Taxing district" has the same meaning provided in Section | 21 | | 1-150, except as
otherwise provided in this Section. For the | 22 | | 1991 through 1994 levy years only,
"taxing district" includes | 23 | | only each non-home rule taxing district having the
majority of |
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| 1 | | its
1990 equalized assessed value within any county or counties | 2 | | contiguous to a
county with 3,000,000 or more inhabitants. | 3 | | Beginning with the 1995 levy
year, "taxing district" includes | 4 | | only each non-home rule taxing district
subject to this Law | 5 | | before the 1995 levy year and each non-home rule
taxing | 6 | | district not subject to this Law before the 1995 levy year | 7 | | having the
majority of its 1994 equalized assessed value in an | 8 | | affected county or
counties. Beginning with the levy year in
| 9 | | which this Law becomes applicable to a taxing district as
| 10 | | provided in Section 18-213, "taxing district" also includes | 11 | | those taxing
districts made subject to this Law as provided in | 12 | | Section 18-213.
Beginning in levy year 2020, "taxing district" | 13 | | also includes those taxing districts made subject to this Law | 14 | | as provided in Section 18-213.1.
| 15 | | "Aggregate extension" for taxing districts to which this | 16 | | Law applied before
the 1995 levy year means the annual | 17 | | corporate extension for the taxing
district and those special | 18 | | purpose extensions that are made annually for
the taxing | 19 | | district, excluding special purpose extensions: (a) made for | 20 | | the
taxing district to pay interest or principal on general | 21 | | obligation bonds
that were approved by referendum; (b) made for | 22 | | any taxing district to pay
interest or principal on general | 23 | | obligation bonds issued before October 1,
1991; (c) made for | 24 | | any taxing district to pay interest or principal on bonds
| 25 | | issued to refund or continue to refund those bonds issued | 26 | | before October 1,
1991; (d)
made for any taxing district to pay |
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| 1 | | interest or principal on bonds
issued to refund or continue to | 2 | | refund bonds issued after October 1, 1991 that
were approved by | 3 | | referendum; (e)
made for any taxing district to pay interest
or | 4 | | principal on revenue bonds issued before October 1, 1991 for | 5 | | payment of
which a property tax levy or the full faith and | 6 | | credit of the unit of local
government is pledged; however, a | 7 | | tax for the payment of interest or principal
on those bonds | 8 | | shall be made only after the governing body of the unit of | 9 | | local
government finds that all other sources for payment are | 10 | | insufficient to make
those payments; (f) made for payments | 11 | | under a building commission lease when
the lease payments are | 12 | | for the retirement of bonds issued by the commission
before | 13 | | October 1, 1991, to pay for the building project; (g) made for | 14 | | payments
due under installment contracts entered into before | 15 | | October 1, 1991;
(h) made for payments of principal and | 16 | | interest on bonds issued under the
Metropolitan Water | 17 | | Reclamation District Act to finance construction projects
| 18 | | initiated before October 1, 1991; (i) made for payments of | 19 | | principal and
interest on limited bonds, as defined in Section | 20 | | 3 of the Local Government Debt
Reform Act, in an amount not to | 21 | | exceed the debt service extension base less
the amount in items | 22 | | (b), (c), (e), and (h) of this definition for
non-referendum | 23 | | obligations, except obligations initially issued pursuant to
| 24 | | referendum; (j) made for payments of principal and interest on | 25 | | bonds
issued under Section 15 of the Local Government Debt | 26 | | Reform Act; (k)
made
by a school district that participates in |
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| 1 | | the Special Education District of
Lake County, created by | 2 | | special education joint agreement under Section
10-22.31 of the | 3 | | School Code, for payment of the school district's share of the
| 4 | | amounts required to be contributed by the Special Education | 5 | | District of Lake
County to the Illinois Municipal Retirement | 6 | | Fund under Article 7 of the
Illinois Pension Code; the amount | 7 | | of any extension under this item (k) shall be
certified by the | 8 | | school district to the county clerk; (l) made to fund
expenses | 9 | | of providing joint recreational programs for persons with | 10 | | disabilities under
Section 5-8 of
the
Park District Code or | 11 | | Section 11-95-14 of the Illinois Municipal Code; (m) made for | 12 | | temporary relocation loan repayment purposes pursuant to | 13 | | Sections 2-3.77 and 17-2.2d of the School Code; (n) made for | 14 | | payment of principal and interest on any bonds issued under the | 15 | | authority of Section 17-2.2d of the School Code; (o) made for | 16 | | contributions to a firefighter's pension fund created under | 17 | | Article 4 of the Illinois Pension Code, to the extent of the | 18 | | amount certified under item (5) of Section 4-134 of the | 19 | | Illinois Pension Code; and (p) made for road purposes in the | 20 | | first year after a township assumes the rights, powers, duties, | 21 | | assets, property, liabilities, obligations, and
| 22 | | responsibilities of a road district abolished under the | 23 | | provisions of Section 6-133 of the Illinois Highway Code.
| 24 | | "Aggregate extension" for the taxing districts to which | 25 | | this Law did not
apply before the 1995 levy year (except taxing | 26 | | districts subject to this Law
in
accordance with Section |
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| 1 | | 18-213) means the annual corporate extension for the
taxing | 2 | | district and those special purpose extensions that are made | 3 | | annually for
the taxing district, excluding special purpose | 4 | | extensions: (a) made for the
taxing district to pay interest or | 5 | | principal on general obligation bonds that
were approved by | 6 | | referendum; (b) made for any taxing district to pay interest
or | 7 | | principal on general obligation bonds issued before March 1, | 8 | | 1995; (c) made
for any taxing district to pay interest or | 9 | | principal on bonds issued to refund
or continue to refund those | 10 | | bonds issued before March 1, 1995; (d) made for any
taxing | 11 | | district to pay interest or principal on bonds issued to refund | 12 | | or
continue to refund bonds issued after March 1, 1995 that | 13 | | were approved by
referendum; (e) made for any taxing district | 14 | | to pay interest or principal on
revenue bonds issued before | 15 | | March 1, 1995 for payment of which a property tax
levy or the | 16 | | full faith and credit of the unit of local government is | 17 | | pledged;
however, a tax for the payment of interest or | 18 | | principal on those bonds shall be
made only after the governing | 19 | | body of the unit of local government finds that
all other | 20 | | sources for payment are insufficient to make those payments; | 21 | | (f) made
for payments under a building commission lease when | 22 | | the lease payments are for
the retirement of bonds issued by | 23 | | the commission before March 1, 1995 to
pay for the building | 24 | | project; (g) made for payments due under installment
contracts | 25 | | entered into before March 1, 1995; (h) made for payments of
| 26 | | principal and interest on bonds issued under the Metropolitan |
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| 1 | | Water Reclamation
District Act to finance construction | 2 | | projects initiated before October 1,
1991; (h-4) made for | 3 | | stormwater management purposes by the Metropolitan Water | 4 | | Reclamation District of Greater Chicago under Section 12 of the | 5 | | Metropolitan Water Reclamation District Act; (i) made for | 6 | | payments of principal and interest on limited bonds,
as defined | 7 | | in Section 3 of the Local Government Debt Reform Act, in an | 8 | | amount
not to exceed the debt service extension base less the | 9 | | amount in items (b),
(c), and (e) of this definition for | 10 | | non-referendum obligations, except
obligations initially | 11 | | issued pursuant to referendum and bonds described in
subsection | 12 | | (h) of this definition; (j) made for payments of
principal and | 13 | | interest on bonds issued under Section 15 of the Local | 14 | | Government
Debt Reform Act; (k) made for payments of principal | 15 | | and interest on bonds
authorized by Public Act 88-503 and | 16 | | issued under Section 20a of the Chicago
Park District Act for | 17 | | aquarium or
museum projects; (l) made for payments of principal | 18 | | and interest on
bonds
authorized by Public Act 87-1191 or | 19 | | 93-601 and (i) issued pursuant to Section 21.2 of the Cook | 20 | | County Forest
Preserve District Act, (ii) issued under Section | 21 | | 42 of the Cook County
Forest Preserve District Act for | 22 | | zoological park projects, or (iii) issued
under Section 44.1 of | 23 | | the Cook County Forest Preserve District Act for
botanical | 24 | | gardens projects; (m) made
pursuant
to Section 34-53.5 of the | 25 | | School Code, whether levied annually or not;
(n) made to fund | 26 | | expenses of providing joint recreational programs for persons |
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| 1 | | with disabilities under Section 5-8 of the Park
District Code | 2 | | or Section 11-95-14 of the Illinois Municipal Code;
(o) made by | 3 | | the
Chicago Park
District for recreational programs for persons | 4 | | with disabilities under subsection (c) of
Section
7.06 of the | 5 | | Chicago Park District Act; (p) made for contributions to a | 6 | | firefighter's pension fund created under Article 4 of the | 7 | | Illinois Pension Code, to the extent of the amount certified | 8 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 9 | | (q) made by Ford Heights School District 169 under Section | 10 | | 17-9.02 of the School Code; and (r) made for the purpose of | 11 | | making employer contributions to the Public School Teachers' | 12 | | Pension and Retirement Fund of Chicago under Section 34-53 of | 13 | | the School Code.
| 14 | | "Aggregate extension" for all taxing districts to which | 15 | | this Law applies in
accordance with Section 18-213.1 or Section | 16 | | 18-213, except for those taxing districts subject to
paragraph | 17 | | (2) of subsection (e) of Section 18-213, means the annual | 18 | | corporate
extension for the
taxing district and those special | 19 | | purpose extensions that are made annually for
the taxing | 20 | | district, excluding special purpose extensions: (a) made for | 21 | | the
taxing district to pay interest or principal on general | 22 | | obligation bonds that
were approved by referendum; (b) made for | 23 | | any taxing district to pay interest
or principal on general | 24 | | obligation bonds issued before the date on which the
referendum | 25 | | making this
Law applicable to the taxing district is held; (c) | 26 | | made
for any taxing district to pay interest or principal on |
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| 1 | | bonds issued to refund
or continue to refund those bonds issued | 2 | | before the date on which the
referendum making this Law
| 3 | | applicable to the taxing district is held;
(d) made for any
| 4 | | taxing district to pay interest or principal on bonds issued to | 5 | | refund or
continue to refund bonds issued after the date on | 6 | | which the referendum making
this Law
applicable to the taxing | 7 | | district is held if the bonds were approved by
referendum after | 8 | | the date on which the referendum making this Law
applicable to | 9 | | the taxing district is held; (e) made for any
taxing district | 10 | | to pay interest or principal on
revenue bonds issued before the | 11 | | date on which the referendum making this Law
applicable to the
| 12 | | taxing district is held for payment of which a property tax
| 13 | | levy or the full faith and credit of the unit of local | 14 | | government is pledged;
however, a tax for the payment of | 15 | | interest or principal on those bonds shall be
made only after | 16 | | the governing body of the unit of local government finds that
| 17 | | all other sources for payment are insufficient to make those | 18 | | payments; (f) made
for payments under a building commission | 19 | | lease when the lease payments are for
the retirement of bonds | 20 | | issued by the commission before the date on which the
| 21 | | referendum making this
Law applicable to the taxing district is | 22 | | held to
pay for the building project; (g) made for payments due | 23 | | under installment
contracts entered into before the date on | 24 | | which the referendum making this Law
applicable to
the taxing | 25 | | district is held;
(h) made for payments
of principal and | 26 | | interest on limited bonds,
as defined in Section 3 of the Local |
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| 1 | | Government Debt Reform Act, in an amount
not to exceed the debt | 2 | | service extension base less the amount in items (b),
(c), and | 3 | | (e) of this definition for non-referendum obligations, except
| 4 | | obligations initially issued pursuant to referendum; (i) made | 5 | | for payments
of
principal and interest on bonds issued under | 6 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 7 | | for a qualified airport authority to pay interest or principal | 8 | | on
general obligation bonds issued for the purpose of paying | 9 | | obligations due
under, or financing airport facilities | 10 | | required to be acquired, constructed,
installed or equipped | 11 | | pursuant to, contracts entered into before March
1, 1996 (but | 12 | | not including any amendments to such a contract taking effect | 13 | | on
or after that date); (k) made to fund expenses of providing | 14 | | joint
recreational programs for persons with disabilities | 15 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 16 | | of the Illinois Municipal Code; (l) made for contributions to a | 17 | | firefighter's pension fund created under Article 4 of the | 18 | | Illinois Pension Code, to the extent of the amount certified | 19 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 20 | | and (m) made for the taxing district to pay interest or | 21 | | principal on general obligation bonds issued pursuant to | 22 | | Section 19-3.10 of the School Code.
| 23 | | "Aggregate extension" for all taxing districts to which | 24 | | this Law applies in
accordance with paragraph (2) of subsection | 25 | | (e) of Section 18-213 means the
annual corporate extension for | 26 | | the
taxing district and those special purpose extensions that |
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| 1 | | are made annually for
the taxing district, excluding special | 2 | | purpose extensions: (a) made for the
taxing district to pay | 3 | | interest or principal on general obligation bonds that
were | 4 | | approved by referendum; (b) made for any taxing district to pay | 5 | | interest
or principal on general obligation bonds issued before | 6 | | March 7, 1997 ( the effective date of Public Act 89-718)
this | 7 | | amendatory Act of 1997 ;
(c) made
for any taxing district to pay | 8 | | interest or principal on bonds issued to refund
or continue to | 9 | | refund those bonds issued before March 7, 1997 ( the effective | 10 | | date
of Public Act 89-718) this amendatory Act of 1997 ;
(d) | 11 | | made for any
taxing district to pay interest or principal on | 12 | | bonds issued to refund or
continue to refund bonds issued after | 13 | | March 7, 1997 ( the effective date of Public Act 89-718) this | 14 | | amendatory Act
of 1997 if the bonds were approved by referendum | 15 | | after March 7, 1997 ( the effective date of Public Act 89-718)
| 16 | | this amendatory Act of 1997 ;
(e) made for any
taxing district | 17 | | to pay interest or principal on
revenue bonds issued before | 18 | | March 7, 1997 ( the effective date of Public Act 89-718) this | 19 | | amendatory Act of 1997
for payment of which a property tax
levy | 20 | | or the full faith and credit of the unit of local government is | 21 | | pledged;
however, a tax for the payment of interest or | 22 | | principal on those bonds shall be
made only after the governing | 23 | | body of the unit of local government finds that
all other | 24 | | sources for payment are insufficient to make those payments; | 25 | | (f) made
for payments under a building commission lease when | 26 | | the lease payments are for
the retirement of bonds issued by |
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| 1 | | the commission before March 7, 1997 ( the effective date
of | 2 | | Public Act 89-718) this amendatory Act of 1997
to
pay for the | 3 | | building project; (g) made for payments due under installment
| 4 | | contracts entered into before March 7, 1997 ( the effective date | 5 | | of Public Act 89-718) this amendatory Act of
1997 ;
(h) made for | 6 | | payments
of principal and interest on limited bonds,
as defined | 7 | | in Section 3 of the Local Government Debt Reform Act, in an | 8 | | amount
not to exceed the debt service extension base less the | 9 | | amount in items (b),
(c), and (e) of this definition for | 10 | | non-referendum obligations, except
obligations initially | 11 | | issued pursuant to referendum; (i) made for payments
of
| 12 | | principal and interest on bonds issued under Section 15 of the | 13 | | Local Government
Debt Reform Act;
(j)
made for a qualified | 14 | | airport authority to pay interest or principal on
general | 15 | | obligation bonds issued for the purpose of paying obligations | 16 | | due
under, or financing airport facilities required to be | 17 | | acquired, constructed,
installed or equipped pursuant to, | 18 | | contracts entered into before March
1, 1996 (but not including | 19 | | any amendments to such a contract taking effect on
or after | 20 | | that date); (k) made to fund expenses of providing joint
| 21 | | recreational programs for persons with disabilities under | 22 | | Section 5-8 of
the
Park District Code or Section 11-95-14 of | 23 | | the Illinois Municipal Code; and (l) made for contributions to | 24 | | a firefighter's pension fund created under Article 4 of the | 25 | | Illinois Pension Code, to the extent of the amount certified | 26 | | under item (5) of Section 4-134 of the Illinois Pension Code.
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| 1 | | "Debt service extension base" means an amount equal to that | 2 | | portion of the
extension for a taxing district for the debt | 3 | | service base year 1994 levy year, or for those taxing
districts | 4 | | subject to this Law in accordance with Section 18-213, except | 5 | | for
those subject to paragraph (2) of subsection (e) of Section | 6 | | 18-213, for the
levy
year in which the referendum making this | 7 | | Law applicable to the taxing district
is held, or for those | 8 | | taxing districts subject to this Law in accordance with
| 9 | | paragraph (2) of subsection (e) of Section 18-213 for the 1996 | 10 | | levy year, constituting an
extension for payment of principal | 11 | | and interest on bonds issued by the taxing
district without | 12 | | referendum, but not including excluded non-referendum bonds. | 13 | | For park districts (i) that were first
subject to this Law in | 14 | | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | 15 | | for the payment of principal and interest on bonds issued by | 16 | | the park
district without referendum (but not including | 17 | | excluded non-referendum bonds)
was less than 51% of the amount | 18 | | for the 1991 levy year constituting an
extension for payment of | 19 | | principal and interest on bonds issued by the park
district | 20 | | without referendum (but not including excluded non-referendum | 21 | | bonds),
"debt service extension base" means an amount equal to | 22 | | that portion of the
extension for the 1991 levy year | 23 | | constituting an extension for payment of
principal and interest | 24 | | on bonds issued by the park district without referendum
(but | 25 | | not including excluded non-referendum bonds). A debt service | 26 | | extension base established or increased at any time pursuant to |
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| 1 | | any provision of this Law, except Section 18-212, shall be | 2 | | increased each year commencing with the later of (i) the 2009 | 3 | | levy year or (ii) the first levy year in which this Law becomes | 4 | | applicable to the taxing district, by the lesser of 5% or the | 5 | | percentage increase in the Consumer Price Index during the | 6 | | 12-month calendar year preceding the levy year. The debt | 7 | | service extension
base may be established or increased as | 8 | | provided under Section 18-212.
"Excluded non-referendum bonds" | 9 | | means (i) bonds authorized by Public
Act 88-503 and issued | 10 | | under Section 20a of the Chicago Park District Act for
aquarium | 11 | | and museum projects; (ii) bonds issued under Section 15 of the
| 12 | | Local Government Debt Reform Act; or (iii) refunding | 13 | | obligations issued
to refund or to continue to refund | 14 | | obligations initially issued pursuant to
referendum.
For the | 15 | | purposes of this definition of debt service extension base, | 16 | | "debt service base year" means: (i) for those taxing
districts | 17 | | subject to this Law in accordance with Section 18-213, except | 18 | | for
those subject to paragraph (2) of subsection (e) of Section | 19 | | 18-213, the
levy
year in which the referendum making this Law | 20 | | applicable to the taxing district
is held; (ii) for those | 21 | | taxing districts subject to this Law in accordance with
| 22 | | paragraph (2) of subsection (e) of Section 18-213, the 1996 | 23 | | levy year; (iii) for those taxing
districts subject to this Law | 24 | | in accordance with Section 18-213.1, the levy year prior to the | 25 | | first year in which the taxing district is authorized to use | 26 | | the tax under Section 5-1006.7 of the Counties Code for school |
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| 1 | | funding purposes; or (iv) for all other taxing districts, the | 2 | | 1994 levy year.
| 3 | | "Special purpose extensions" include, but are not limited | 4 | | to, extensions
for levies made on an annual basis for | 5 | | unemployment and workers'
compensation, self-insurance, | 6 | | contributions to pension plans, and extensions
made pursuant to | 7 | | Section 6-601 of the Illinois Highway Code for a road
| 8 | | district's permanent road fund whether levied annually or not. | 9 | | The
extension for a special service area is not included in the
| 10 | | aggregate extension.
| 11 | | "Aggregate extension base" means the taxing district's | 12 | | last preceding
aggregate extension as adjusted under Sections | 13 | | 18-135, 18-215,
18-230, and 18-206.
An adjustment under Section | 14 | | 18-135 shall be made for the 2007 levy year and all subsequent | 15 | | levy years whenever one or more counties within which a taxing | 16 | | district is located (i) used estimated valuations or rates when | 17 | | extending taxes in the taxing district for the last preceding | 18 | | levy year that resulted in the over or under extension of | 19 | | taxes, or (ii) increased or decreased the tax extension for the | 20 | | last preceding levy year as required by Section 18-135(c). | 21 | | Whenever an adjustment is required under Section 18-135, the | 22 | | aggregate extension base of the taxing district shall be equal | 23 | | to the amount that the aggregate extension of the taxing | 24 | | district would have been for the last preceding levy year if | 25 | | either or both (i) actual, rather than estimated, valuations or | 26 | | rates had been used to calculate the extension of taxes for the |
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| 1 | | last levy year, or (ii) the tax extension for the last | 2 | | preceding levy year had not been adjusted as required by | 3 | | subsection (c) of Section 18-135.
| 4 | | Notwithstanding any other provision of law, for levy year | 5 | | 2012, the aggregate extension base for West Northfield School | 6 | | District No. 31 in Cook County shall be $12,654,592. | 7 | | "Levy year" has the same meaning as "year" under Section
| 8 | | 1-155.
| 9 | | "New property" means (i) the assessed value, after final | 10 | | board of review or
board of appeals action, of new improvements | 11 | | or additions to existing
improvements on any parcel of real | 12 | | property that increase the assessed value of
that real property | 13 | | during the levy year multiplied by the equalization factor
| 14 | | issued by the Department under Section 17-30, (ii) the assessed | 15 | | value, after
final board of review or board of appeals action, | 16 | | of real property not exempt
from real estate taxation, which | 17 | | real property was exempt from real estate
taxation for any | 18 | | portion of the immediately preceding levy year, multiplied by
| 19 | | the equalization factor issued by the Department under Section | 20 | | 17-30, including the assessed value, upon final stabilization | 21 | | of occupancy after new construction is complete, of any real | 22 | | property located within the boundaries of an otherwise or | 23 | | previously exempt military reservation that is intended for | 24 | | residential use and owned by or leased to a private corporation | 25 | | or other entity,
(iii) in counties that classify in accordance | 26 | | with Section 4 of Article
IX of the
Illinois Constitution, an |
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| 1 | | incentive property's additional assessed value
resulting from | 2 | | a
scheduled increase in the level of assessment as applied to | 3 | | the first year
final board of
review market value, and (iv) any | 4 | | increase in assessed value due to oil or gas production from an | 5 | | oil or gas well required to be permitted under the Hydraulic | 6 | | Fracturing Regulatory Act that was not produced in or accounted | 7 | | for during the previous levy year.
In addition, the county | 8 | | clerk in a county containing a population of
3,000,000 or more | 9 | | shall include in the 1997
recovered tax increment value for any | 10 | | school district, any recovered tax
increment value that was | 11 | | applicable to the 1995 tax year calculations.
| 12 | | "Qualified airport authority" means an airport authority | 13 | | organized under
the Airport Authorities Act and located in a | 14 | | county bordering on the State of
Wisconsin and having a | 15 | | population in excess of 200,000 and not greater than
500,000.
| 16 | | "Recovered tax increment value" means, except as otherwise | 17 | | provided in this
paragraph, the amount of the current year's | 18 | | equalized assessed value, in the
first year after a | 19 | | municipality terminates
the designation of an area as a | 20 | | redevelopment project area previously
established under the | 21 | | Tax Increment Allocation Redevelopment Development Act in the | 22 | | Illinois
Municipal Code, previously established under the | 23 | | Industrial Jobs Recovery Law
in the Illinois Municipal Code, | 24 | | previously established under the Economic Development Project | 25 | | Area Tax Increment Act of 1995, or previously established under | 26 | | the Economic
Development Area Tax Increment Allocation Act, of |
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| 1 | | each taxable lot, block,
tract, or parcel of real property in | 2 | | the redevelopment project area over and
above the initial | 3 | | equalized assessed value of each property in the
redevelopment | 4 | | project area.
For the taxes which are extended for the 1997 | 5 | | levy year, the recovered tax
increment value for a non-home | 6 | | rule taxing district that first became subject
to this Law for | 7 | | the 1995 levy year because a majority of its 1994 equalized
| 8 | | assessed value was in an affected county or counties shall be | 9 | | increased if a
municipality terminated the designation of an | 10 | | area in 1993 as a redevelopment
project area previously | 11 | | established under the Tax Increment Allocation Redevelopment
| 12 | | Development Act in the Illinois Municipal Code, previously | 13 | | established under
the Industrial Jobs Recovery Law in the | 14 | | Illinois Municipal Code, or previously
established under the | 15 | | Economic Development Area Tax Increment Allocation Act,
by an | 16 | | amount equal to the 1994 equalized assessed value of each | 17 | | taxable lot,
block, tract, or parcel of real property in the | 18 | | redevelopment project area over
and above the initial equalized | 19 | | assessed value of each property in the
redevelopment project | 20 | | area.
In the first year after a municipality
removes a taxable | 21 | | lot, block, tract, or parcel of real property from a
| 22 | | redevelopment project area established under the Tax Increment | 23 | | Allocation Redevelopment
Development Act in the Illinois
| 24 | | Municipal Code, the Industrial Jobs Recovery Law
in the | 25 | | Illinois Municipal Code, or the Economic
Development Area Tax | 26 | | Increment Allocation Act, "recovered tax increment value"
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| 1 | | means the amount of the current year's equalized assessed value | 2 | | of each taxable
lot, block, tract, or parcel of real property | 3 | | removed from the redevelopment
project area over and above the | 4 | | initial equalized assessed value of that real
property before | 5 | | removal from the redevelopment project area.
| 6 | | Except as otherwise provided in this Section, "limiting | 7 | | rate" means a
fraction the numerator of which is the last
| 8 | | preceding aggregate extension base times an amount equal to one | 9 | | plus the
extension limitation defined in this Section and the | 10 | | denominator of which
is the current year's equalized assessed | 11 | | value of all real property in the
territory under the | 12 | | jurisdiction of the taxing district during the prior
levy year. | 13 | | For those taxing districts that reduced their aggregate
| 14 | | extension for the last preceding levy year, except for school | 15 | | districts that reduced their extension for educational | 16 | | purposes pursuant to Section 18-206, the highest aggregate | 17 | | extension
in any of the last 3 preceding levy years shall be | 18 | | used for the purpose of
computing the limiting rate. The | 19 | | denominator shall not include new
property or the recovered tax | 20 | | increment
value.
If a new rate, a rate decrease, or a limiting | 21 | | rate increase has been approved at an election held after March | 22 | | 21, 2006, then (i) the otherwise applicable limiting rate shall | 23 | | be increased by the amount of the new rate or shall be reduced | 24 | | by the amount of the rate decrease, as the case may be, or (ii) | 25 | | in the case of a limiting rate increase, the limiting rate | 26 | | shall be equal to the rate set forth
in the proposition |
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| 1 | | approved by the voters for each of the years specified in the | 2 | | proposition, after
which the limiting rate of the taxing | 3 | | district shall be calculated as otherwise provided. In the case | 4 | | of a taxing district that obtained referendum approval for an | 5 | | increased limiting rate on March 20, 2012, the limiting rate | 6 | | for tax year 2012 shall be the rate that generates the | 7 | | approximate total amount of taxes extendable for that tax year, | 8 | | as set forth in the proposition approved by the voters; this | 9 | | rate shall be the final rate applied by the county clerk for | 10 | | the aggregate of all capped funds of the district for tax year | 11 | | 2012.
| 12 | | (Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17; | 13 | | 100-465, eff. 8-31-17; revised 8-12-19.)
| 14 | | (35 ILCS 200/18-213.1 new) | 15 | | Sec. 18-213.1. School funding occupation taxes. If a school | 16 | | district adopts a resolution as provided in subsection (a-5) of | 17 | | Section 5-1006.7 of the Counties Code, then the district is | 18 | | subject to this Law beginning on January 1 of the levy year | 19 | | following the calendar year in which the resolution is adopted. | 20 | | Section 10. The Counties Code is amended by changing | 21 | | Section 5-1006.7 as follows: | 22 | | (55 ILCS 5/5-1006.7) | 23 | | Sec. 5-1006.7. School facility , funding, and resources |
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| 1 | | occupation taxes. | 2 | | (a) In any county, a tax shall be imposed upon all persons | 3 | | engaged in the business of selling tangible personal property, | 4 | | other than personal property titled or registered with an | 5 | | agency of this State's government, at retail in the county on | 6 | | the gross receipts from the sales made in the course of | 7 | | business to provide revenue to be used exclusively (i) for (i) | 8 | | school facility purposes (except as otherwise provided in this | 9 | | Section), (ii) school resource officers and mental health | 10 | | professionals, or (iii) school facility purposes, school | 11 | | resource officers, and mental health professionals if a | 12 | | proposition for the tax has been submitted to the electors of | 13 | | that county and approved by a majority of those voting on the | 14 | | question as provided in subsection (c) , or (iv) the uses | 15 | | described in (i), (ii), or (iii), as applicable to the school | 16 | | district, and school funding purposes as authorized in | 17 | | accordance with subsection (a-5) . The tax under this Section | 18 | | shall be imposed only in one-quarter percent increments and may | 19 | | not exceed 1%. | 20 | | (a-5) A school district located within a county that has | 21 | | imposed taxes under this Section may use the moneys received | 22 | | from the imposition of those taxes for school funding purposes | 23 | | only as follows: | 24 | | (1) The board of the school district shall adopt a | 25 | | resolution providing that revenue received from the | 26 | | imposition of taxes under this Section may also be used for |
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| 1 | | school funding purposes for a period of 3 consecutive years | 2 | | beginning on January 1 of the year following the date on | 3 | | which the resolution is adopted. | 4 | | (2) After adopting a resolution under paragraph (1): | 5 | | (A) school facility occupation tax revenue under | 6 | | this Section may additionally be used for school | 7 | | funding purposes during the 3-year period described in | 8 | | paragraph (1); | 9 | | (B) the school district shall be subject to the | 10 | | Property Tax Extension Limitation Law in the Property | 11 | | Tax Code during that 3-year period and any renewal | 12 | | period authorized by subparagraph (C); | 13 | | (C) at the end of the 3-year period, the school | 14 | | district must stop using school facility occupation | 15 | | tax revenue for school funding purposes unless it has | 16 | | adopted an additional resolution under paragraph (1) | 17 | | authorizing the use of revenue for school funding | 18 | | purposes for an additional 3-year period. | 19 | | (3) If 2 or more school districts consolidate, and at | 20 | | least one of the districts is authorized to use revenue | 21 | | from the school facility occupation tax for school funding | 22 | | purposes, the board of the newly consolidated school | 23 | | district must, no later than 90 days after the | 24 | | consolidation is finalized, adopt a resolution choosing | 25 | | whether to use school facility occupation tax revenue of | 26 | | the newly consolidated school district for school funding |
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| 1 | | purposes. During that 90-day period, or until a resolution | 2 | | is adopted, whichever is earlier, the district may continue | 3 | | to use school facility occupation tax revenue for school | 4 | | funding purposes if the revenue is received from within the | 5 | | territory of the district that had authorized the use of | 6 | | such revenue for school funding purposes prior to the | 7 | | consolidation and the expenditure is made to benefit a | 8 | | school or schools within the territory of the district that | 9 | | had authorized the use of such revenue for school funding | 10 | | purposes prior to the consolidation. If, no later than 90 | 11 | | days after the consolidation is finalized, the newly | 12 | | consolidated school district adopts a resolution choosing | 13 | | to use the school facility occupation tax revenue for | 14 | | school funding purposes, a new 3-year extension limitation | 15 | | period will begin on January 1 of the levy year next | 16 | | following the adoption of the resolution, and the | 17 | | consolidated school district must comply with this | 18 | | subsection (a-5) as to all school facility occupation tax | 19 | | revenue of the consolidated school district. If, no later | 20 | | than 90 days after the consolidation is finalized, the new | 21 | | board of the consolidated school district adopts a | 22 | | resolution choosing not to use school facility occupation | 23 | | tax revenue for school funding purposes, any use of this | 24 | | revenue for school funding purposes must cease and the | 25 | | extension limitation period ends on December 31 of the levy | 26 | | year in which the resolution is adopted. |
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| 1 | | For the purposes of this subsection (a-5), "school funding | 2 | | purposes" includes, but is not limited to, funding for | 3 | | after-school programs, payroll, computer technology and | 4 | | equipment, instructional materials, and transportation. | 5 | | The Department of Revenue shall adopt rules relating to the | 6 | | administration of this subsection (a-5). | 7 | | (a-10) The tax under subsection (a) This additional tax may | 8 | | not be imposed on tangible personal property taxed at the 1% | 9 | | rate under the Retailers' Occupation Tax Act. Beginning | 10 | | December 1, 2019, this tax is not imposed on sales of aviation | 11 | | fuel unless the tax revenue is expended for airport-related | 12 | | purposes. If the county does not have an airport-related | 13 | | purpose to which it dedicates aviation fuel tax revenue, then | 14 | | aviation fuel is excluded from the tax. The county must comply | 15 | | with the certification requirements for airport-related | 16 | | purposes under Section 5-1184. For purposes of this Act, | 17 | | "airport-related purposes" has the meaning ascribed in Section | 18 | | 6z-20.2 of the State Finance Act. This exclusion for aviation | 19 | | fuel only applies for so long as the revenue use requirements | 20 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | 21 | | county.
The Department of Revenue has full power to administer | 22 | | and enforce this subsection, to collect all taxes and penalties | 23 | | due under this subsection, to dispose of taxes and penalties so | 24 | | collected in the manner provided in this subsection, and to | 25 | | determine all rights to credit memoranda arising on account of | 26 | | the erroneous payment of a tax or penalty under this |
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| 1 | | subsection. The Department shall deposit all taxes and | 2 | | penalties collected under this subsection into a special fund | 3 | | created for that purpose. | 4 | | In the administration of and compliance with this | 5 | | subsection, the Department and persons who are subject to this | 6 | | subsection (i) have the same rights, remedies, privileges, | 7 | | immunities, powers, and duties, (ii) are subject to the same | 8 | | conditions, restrictions, limitations, penalties, and | 9 | | definitions of terms, and (iii) shall employ the same modes of | 10 | | procedure as are set forth in Sections 1 through 1o, 2 through | 11 | | 2-70 (in respect to all provisions contained in those Sections | 12 | | other than the State rate of tax), 2a through 2h, 3 (except as | 13 | | to the disposition of taxes and penalties collected, and except | 14 | | that the retailer's discount is not allowed for taxes paid on | 15 | | aviation fuel that are deposited into the Local Government | 16 | | Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | 17 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 | 18 | | of the Retailers' Occupation Tax Act and all provisions of the | 19 | | Uniform Penalty and Interest Act as if those provisions were | 20 | | set forth in this subsection. | 21 | | The certificate of registration that is issued by the | 22 | | Department to a retailer under the Retailers' Occupation Tax | 23 | | Act permits the retailer to engage in a business that is | 24 | | taxable without registering separately with the Department | 25 | | under an ordinance or resolution under this subsection. | 26 | | Persons subject to any tax imposed under the authority |
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| 1 | | granted in this subsection may reimburse themselves for their | 2 | | seller's tax liability by separately stating that tax as an | 3 | | additional charge, which may be stated in combination, in a | 4 | | single amount, with State tax that sellers are required to | 5 | | collect under the Use Tax Act, pursuant to any bracketed | 6 | | schedules set forth by the Department. | 7 | | (b) If a tax has been imposed under subsection (a), then a | 8 | | service occupation tax must also be imposed at the same rate | 9 | | upon all persons engaged, in the county, in the business of | 10 | | making sales of service, who, as an incident to making those | 11 | | sales of service, transfer tangible personal property within | 12 | | the county as an incident to a sale of service. | 13 | | This tax may not be imposed on tangible personal property | 14 | | taxed at the 1% rate under the Service Occupation Tax Act. | 15 | | Beginning December 1, 2019, this tax is not imposed on sales of | 16 | | aviation fuel unless the tax revenue is expended for | 17 | | airport-related purposes. If the county does not have an | 18 | | airport-related purpose to which it dedicates aviation fuel tax | 19 | | revenue, then aviation fuel is excluded from the tax. The | 20 | | county must comply with the certification requirements for | 21 | | airport-related purposes under Section 5-1184. For purposes of | 22 | | this Act, "airport-related purposes" has the meaning ascribed | 23 | | in Section 6z-20.2 of the State Finance Act. This exclusion for | 24 | | aviation fuel only applies for so long as the revenue use | 25 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 26 | | binding on the county. |
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| 1 | | The tax imposed under this subsection and all civil | 2 | | penalties that may be assessed as an incident thereof shall be | 3 | | collected and enforced by the Department and deposited into a | 4 | | special fund created for that purpose. The Department has full | 5 | | power to administer and enforce this subsection, to collect all | 6 | | taxes and penalties due under this subsection, to dispose of | 7 | | taxes and penalties so collected in the manner provided in this | 8 | | subsection, and to determine all rights to credit memoranda | 9 | | arising on account of the erroneous payment of a tax or penalty | 10 | | under this subsection. | 11 | | In the administration of and compliance with this | 12 | | subsection, the Department and persons who are subject to this | 13 | | subsection shall (i) have the same rights, remedies, | 14 | | privileges, immunities, powers and duties, (ii) be subject to | 15 | | the same conditions, restrictions, limitations, penalties and | 16 | | definition of terms, and (iii) employ the same modes of | 17 | | procedure as are set forth in Sections 2 (except that that | 18 | | reference to State in the definition of supplier maintaining a | 19 | | place of business in this State means the county), 2a through | 20 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 21 | | those Sections other than the State rate of tax), 4 (except | 22 | | that the reference to the State shall be to the county), 5, 7, | 23 | | 8 (except that the jurisdiction to which the tax is a debt to | 24 | | the extent indicated in that Section 8 is the county), 9 | 25 | | (except as to the disposition of taxes and penalties collected, | 26 | | and except that the retailer's discount is not allowed for |
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| 1 | | taxes paid on aviation fuel that are deposited into the Local | 2 | | Government Aviation Trust Fund), 10, 11, 12 (except the | 3 | | reference therein to Section 2b of the Retailers' Occupation | 4 | | Tax Act), 13 (except that any reference to the State means the | 5 | | county), Section 15, 16, 17, 18, 19, and 20 of the Service | 6 | | Occupation Tax Act and all provisions of the Uniform Penalty | 7 | | and Interest Act, as fully as if those provisions were set | 8 | | forth herein. | 9 | | Persons subject to any tax imposed under the authority | 10 | | granted in this subsection may reimburse themselves for their | 11 | | serviceman's tax liability by separately stating the tax as an | 12 | | additional charge, which may be stated in combination, in a | 13 | | single amount, with State tax that servicemen are authorized to | 14 | | collect under the Service Use Tax Act, pursuant to any | 15 | | bracketed schedules set forth by the Department. | 16 | | (c) The tax under this Section may not be imposed until the | 17 | | question of imposing the tax has been submitted to the electors | 18 | | of the county at a regular election and approved by a majority | 19 | | of the electors voting on the question. For all regular | 20 | | elections held prior to August 23, 2011 (the effective date of | 21 | | Public Act 97-542), upon a resolution by the county board or a | 22 | | resolution by school district boards that represent at least | 23 | | 51% of the student enrollment within the county, the county | 24 | | board must certify the question to the proper election | 25 | | authority in accordance with the Election Code. | 26 | | For all regular elections held prior to August 23, 2011 |
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| 1 | | (the effective date of Public Act 97-542), the election | 2 | | authority must submit the question in substantially the | 3 | | following form: | 4 | | Shall (name of county) be authorized to impose a | 5 | | retailers' occupation tax and a service occupation tax | 6 | | (commonly referred to as a "sales tax") at a rate of | 7 | | (insert rate) to be used exclusively for school facility | 8 | | purposes? | 9 | | The election authority must record the votes as "Yes" or | 10 | | "No". | 11 | | If a majority of the electors voting on the question vote | 12 | | in the affirmative, then the county may, thereafter, impose the | 13 | | tax. | 14 | | For all regular elections held on or after August 23, 2011 | 15 | | (the effective date of Public Act 97-542), the regional | 16 | | superintendent of schools for the county must, upon receipt of | 17 | | a resolution or resolutions of school district boards that | 18 | | represent more than 50% of the student enrollment within the | 19 | | county, certify the question to the proper election authority | 20 | | for submission to the electors of the county at the next | 21 | | regular election at which the question lawfully may be | 22 | | submitted to the electors, all in accordance with the Election | 23 | | Code. | 24 | | For all regular elections held on or after August 23, 2011 | 25 | | (the effective date of Public Act 97-542) and before August 23, | 26 | | 2019 ( the effective date of Public Act 101-455) this amendatory |
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| 1 | | Act of the 101st General Assembly , the election authority must | 2 | | submit the question in substantially the following form: | 3 | | Shall a retailers' occupation tax and a service | 4 | | occupation tax (commonly referred to as a "sales tax") be | 5 | | imposed in (name of county) at a rate of (insert rate) to | 6 | | be used exclusively for school facility purposes? | 7 | | The election authority must record the votes as "Yes" or | 8 | | "No". | 9 | | If a majority of the electors voting on the question vote | 10 | | in the affirmative, then the tax shall be imposed at the rate | 11 | | set forth in the question. | 12 | | For all regular elections held on or after August 23, 2019 | 13 | | ( the effective date of Public Act 101-455) this amendatory Act | 14 | | of the 101st General Assembly , the election authority must | 15 | | submit the question as follows: | 16 | | (1) If the referendum is to expand the use of revenues | 17 | | from a currently imposed tax exclusively for school | 18 | | facility purposes to include school resource officers and | 19 | | mental health professionals, the question shall be in | 20 | | substantially the following form: | 21 | | In addition to school facility purposes, shall | 22 | | (name of county) school districts be authorized to use | 23 | | revenues from the tax commonly referred to as the | 24 | | school facility sales tax that is currently imposed in | 25 | | (name of county) at a rate of (insert rate) for school | 26 | | resource officers and mental health professionals? |
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| 1 | | (2) If the referendum is to increase the rate of a tax | 2 | | currently imposed exclusively for school facility purposes | 3 | | at less than 1% and dedicate the additional revenues for | 4 | | school resource officers and mental health professionals, | 5 | | the question shall be in substantially the following form: | 6 | | Shall the tax commonly referred to as the school | 7 | | facility sales tax that is currently imposed in (name | 8 | | of county) at the rate of (insert rate) be increased to | 9 | | a rate of (insert rate) with the additional revenues | 10 | | used exclusively for school resource officers and | 11 | | mental health professionals? | 12 | | (3) If the referendum is to impose a tax in a county | 13 | | that has not previously imposed a tax under this Section | 14 | | exclusively for school facility purposes, the question | 15 | | shall be in substantially the following form: | 16 | | Shall a retailers' occupation tax and a service | 17 | | occupation tax (commonly referred to as a sales tax) be | 18 | | imposed in (name of county) at a rate of (insert rate) | 19 | | to be used exclusively for school facility purposes? | 20 | | (4) If the referendum is to impose a tax in a county | 21 | | that has not previously imposed a tax under this Section | 22 | | exclusively for school resource officers and mental health | 23 | | professionals, the question shall be in substantially the | 24 | | following form: | 25 | | Shall a retailers' occupation tax and a service | 26 | | occupation tax (commonly referred to as a sales tax) be |
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| 1 | | imposed in (name of county) at a rate of (insert rate) | 2 | | to be used exclusively for school resource officers and | 3 | | mental health professionals? | 4 | | (5) If the referendum is to impose a tax in a county | 5 | | that has not previously imposed a tax under this Section | 6 | | exclusively for school facility purposes, school resource | 7 | | officers, and mental health professionals, the question | 8 | | shall be in substantially the following form: | 9 | | Shall a retailers' occupation tax and a service | 10 | | occupation tax (commonly referred to as a sales tax) be | 11 | | imposed in (name of county) at a rate of (insert rate) | 12 | | to be used exclusively for school facility purposes, | 13 | | school resource officers, and mental health | 14 | | professionals? | 15 | | The election authority must record the votes as "Yes" or | 16 | | "No". | 17 | | If a majority of the electors voting on the question vote | 18 | | in the affirmative, then the tax shall be imposed at the rate | 19 | | set forth in the question. | 20 | | For the purposes of this subsection (c), "enrollment" means | 21 | | the head count of the students residing in the county on the | 22 | | last school day of September of each year, which must be | 23 | | reported on the Illinois State Board of Education Public School | 24 | | Fall Enrollment/Housing Report.
| 25 | | (d) Except as otherwise provided, the Department shall | 26 | | immediately pay over to the State Treasurer, ex officio, as |
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| 1 | | trustee, all taxes and penalties collected under this Section | 2 | | to be deposited into the School Facility Occupation Tax Fund, | 3 | | which shall be an unappropriated trust fund held outside the | 4 | | State treasury. Taxes and penalties collected on aviation fuel | 5 | | sold on or after December 1, 2019, shall be immediately paid | 6 | | over by the Department to the State Treasurer, ex officio, as | 7 | | trustee, for deposit into the Local Government Aviation Trust | 8 | | Fund. The Department shall only pay moneys into the Local | 9 | | Government Aviation Trust Fund under this Act for so long as | 10 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 11 | | U.S.C. 47133 are binding on the county. | 12 | | On or before the 25th day of each calendar month, the | 13 | | Department shall prepare and certify to the Comptroller the | 14 | | disbursement of stated sums of money to the regional | 15 | | superintendents of schools in counties from which retailers or | 16 | | servicemen have paid taxes or penalties to the Department | 17 | | during the second preceding calendar month. The amount to be | 18 | | paid to each regional superintendent of schools and disbursed | 19 | | to him or her in accordance with Section 3-14.31 of the School | 20 | | Code, is equal to the amount (not including credit memoranda | 21 | | and not including taxes and penalties collected on aviation | 22 | | fuel sold on or after December 1, 2019) collected from the | 23 | | county under this Section during the second preceding calendar | 24 | | month by the Department, (i) less 2% of that amount (except the | 25 | | amount collected on aviation fuel sold on or after December 1, | 26 | | 2019), which shall be deposited into the Tax Compliance and |
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| 1 | | Administration Fund and shall be used by the Department, | 2 | | subject to appropriation, to cover the costs of the Department | 3 | | in administering and enforcing the provisions of this Section, | 4 | | on behalf of the county, (ii) plus an amount that the | 5 | | Department determines is necessary to offset any amounts that | 6 | | were erroneously paid to a different taxing body; (iii) less an | 7 | | amount equal to the amount of refunds made during the second | 8 | | preceding calendar month by the Department on behalf of the | 9 | | county; and (iv) less any amount that the Department determines | 10 | | is necessary to offset any amounts that were payable to a | 11 | | different taxing body but were erroneously paid to the county. | 12 | | When certifying the amount of a monthly disbursement to a | 13 | | regional superintendent of schools under this Section, the | 14 | | Department shall increase or decrease the amounts by an amount | 15 | | necessary to offset any miscalculation of previous | 16 | | disbursements within the previous 6 months from the time a | 17 | | miscalculation is discovered. | 18 | | Within 10 days after receipt by the Comptroller from the | 19 | | Department of the disbursement certification to the regional | 20 | | superintendents of the schools provided for in this Section, | 21 | | the Comptroller shall cause the orders to be drawn for the | 22 | | respective amounts in accordance with directions contained in | 23 | | the certification. | 24 | | If the Department determines that a refund should be made | 25 | | under this Section to a claimant instead of issuing a credit | 26 | | memorandum, then the Department shall notify the Comptroller, |
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| 1 | | who shall cause the order to be drawn for the amount specified | 2 | | and to the person named in the notification from the | 3 | | Department. The refund shall be paid by the Treasurer out of | 4 | | the School Facility Occupation Tax Fund.
| 5 | | (e) For the purposes of determining the local governmental | 6 | | unit whose tax is applicable, a retail sale by a producer of | 7 | | coal or another mineral mined in Illinois is a sale at retail | 8 | | at the place where the coal or other mineral mined in Illinois | 9 | | is extracted from the earth. This subsection does not apply to | 10 | | coal or another mineral when it is delivered or shipped by the | 11 | | seller to the purchaser at a point outside Illinois so that the | 12 | | sale is exempt under the United States Constitution as a sale | 13 | | in interstate or foreign commerce. | 14 | | (f) Nothing in this Section may be construed to authorize a | 15 | | tax to be imposed upon the privilege of engaging in any | 16 | | business that under the Constitution of the United States may | 17 | | not be made the subject of taxation by this State. | 18 | | (g) If a county board imposes a tax under this Section | 19 | | pursuant to a referendum held before August 23, 2011 (the | 20 | | effective date of Public Act 97-542) at a rate below the rate | 21 | | set forth in the question approved by a majority of electors of | 22 | | that county voting on the question as provided in subsection | 23 | | (c), then the county board may, by ordinance, increase the rate | 24 | | of the tax up to the rate set forth in the question approved by | 25 | | a majority of electors of that county voting on the question as | 26 | | provided in subsection (c). If a county board imposes a tax |
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| 1 | | under this Section pursuant to a referendum held before August | 2 | | 23, 2011 (the effective date of Public Act 97-542), then the | 3 | | board may, by ordinance, discontinue or reduce the rate of the | 4 | | tax. If a tax is imposed under this Section pursuant to a | 5 | | referendum held on or after August 23, 2011 (the effective date | 6 | | of Public Act 97-542) and before August 23, 2019 ( the effective | 7 | | date of Public Act 101-455) this amendatory Act of the 101st | 8 | | General Assembly , then the county board may reduce or | 9 | | discontinue the tax, but only in accordance with subsection | 10 | | (h-5) of this Section. If a tax is imposed under this Section | 11 | | pursuant to a referendum held on or after August 23, 2019 ( the | 12 | | effective date of Public Act 101-455) this amendatory Act of | 13 | | the 101st General Assembly , then the county board may reduce or | 14 | | discontinue the tax, but only in accordance with subsection | 15 | | (h-10). If, however, a school board issues bonds that are | 16 | | secured by the proceeds of the tax under this Section, then the | 17 | | county board may not reduce the tax rate or discontinue the tax | 18 | | if that rate reduction or discontinuance would adversely affect | 19 | | the school board's ability to pay the principal and interest on | 20 | | those bonds as they become due or necessitate the extension of | 21 | | additional property taxes to pay the principal and interest on | 22 | | those bonds. If the county board reduces the tax rate or | 23 | | discontinues the tax, then a referendum must be held in | 24 | | accordance with subsection (c) of this Section in order to | 25 | | increase the rate of the tax or to reimpose the discontinued | 26 | | tax. |
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| 1 | | Until January 1, 2014, the results of any election that | 2 | | imposes, reduces, or discontinues a tax under this Section must | 3 | | be certified by the election authority, and any ordinance that | 4 | | increases or lowers the rate or discontinues the tax must be | 5 | | certified by the county clerk and, in each case, filed with the | 6 | | Illinois Department of Revenue either (i) on or before the | 7 | | first day of April, whereupon the Department shall proceed to | 8 | | administer and enforce the tax or change in the rate as of the | 9 | | first day of July next following the filing; or (ii) on or | 10 | | before the first day of October, whereupon the Department shall | 11 | | proceed to administer and enforce the tax or change in the rate | 12 | | as of the first day of January next following the filing. | 13 | | Beginning January 1, 2014, the results of any election that | 14 | | imposes, reduces, or discontinues a tax under this Section must | 15 | | be certified by the election authority, and any ordinance that | 16 | | increases or lowers the rate or discontinues the tax must be | 17 | | certified by the county clerk and, in each case, filed with the | 18 | | Illinois Department of Revenue either (i) on or before the | 19 | | first day of May, whereupon the Department shall proceed to | 20 | | administer and enforce the tax or change in the rate as of the | 21 | | first day of July next following the filing; or (ii) on or | 22 | | before the first day of October, whereupon the Department shall | 23 | | proceed to administer and enforce the tax or change in the rate | 24 | | as of the first day of January next following the filing. | 25 | | (h) For purposes of this Section, "school facility | 26 | | purposes" means (i) the acquisition, development, |
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| 1 | | construction, reconstruction, rehabilitation, improvement, | 2 | | financing, architectural planning, and installation of capital | 3 | | facilities consisting of buildings, structures, and durable | 4 | | equipment and for the acquisition and improvement of real | 5 | | property and interest in real property required, or expected to | 6 | | be required, in connection with the capital facilities and (ii) | 7 | | the payment of bonds or other obligations heretofore or | 8 | | hereafter issued, including bonds or other obligations | 9 | | heretofore or hereafter issued to refund or to continue to | 10 | | refund bonds or other obligations issued, for school facility | 11 | | purposes, provided that the taxes levied to pay those bonds are | 12 | | abated by the amount of the taxes imposed under this Section | 13 | | that are used to pay those bonds. " School facility | 14 | | School-facility purposes" also includes fire prevention, | 15 | | safety, energy conservation, accessibility, school security, | 16 | | and specified repair purposes set forth under Section 17-2.11 | 17 | | of the School Code. | 18 | | (h-5) A county board in a county where a tax has been | 19 | | imposed under this Section pursuant to a referendum held on or | 20 | | after August 23, 2011 (the effective date of Public Act 97-542) | 21 | | and before August 23, 2019 ( the effective date of Public Act | 22 | | 101-455) this amendatory Act of the 101st General Assembly may, | 23 | | by ordinance or resolution, submit to the voters of the county | 24 | | the question of reducing or discontinuing the tax. In the | 25 | | ordinance or resolution, the county board shall certify the | 26 | | question to the proper election authority in accordance with |
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| 1 | | the Election Code. The election authority must submit the | 2 | | question in substantially the following form: | 3 | | Shall the school facility retailers' occupation tax | 4 | | and service occupation tax (commonly referred to as the | 5 | | "school facility sales tax") currently imposed in (name of | 6 | | county) at a rate of (insert rate) be (reduced to (insert | 7 | | rate))(discontinued)? | 8 | | If a majority of the electors voting on the question vote in | 9 | | the affirmative, then, subject to the provisions of subsection | 10 | | (g) of this Section, the tax shall be reduced or discontinued | 11 | | as set forth in the question. | 12 | | (h-10) A county board in a county where a tax has been | 13 | | imposed under this Section pursuant to a referendum held on or | 14 | | after August 23, 2019 ( the effective date of Public Act | 15 | | 101-455) this amendatory Act of the 101st General Assembly may, | 16 | | by ordinance or resolution, submit to the voters of the county | 17 | | the question of reducing or discontinuing the tax. In the | 18 | | ordinance or resolution, the county board shall certify the | 19 | | question to the proper election authority in accordance with | 20 | | the Election Code. The election authority must submit the | 21 | | question in substantially the following form: | 22 | | Shall the school facility and resources retailers' | 23 | | occupation tax and service occupation tax (commonly | 24 | | referred to as the school facility and resources sales tax) | 25 | | currently imposed in (name of county) at a rate of (insert | 26 | | rate) be (reduced to (insert rate)) (discontinued)? |
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| 1 | | The election authority must record the votes as "Yes" or | 2 | | "No". | 3 | | If a majority of the electors voting on the question vote | 4 | | in the affirmative, then, subject to the provisions of | 5 | | subsection (g) of this Section, the tax shall be reduced or | 6 | | discontinued as set forth in the question. | 7 | | (i) This Section does not apply to Cook County. | 8 | | (j) This Section may be cited as the County School Facility | 9 | | and Resources Occupation Tax Law.
| 10 | | (Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; | 11 | | 101-455, eff. 8-23-19; revised 9-10-19.)
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