| |
Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
MUNICIPALITIES (65 ILCS 5/) Illinois Municipal Code. 65 ILCS 5/8-10-26
(65 ILCS 5/8-10-26)
Sec. 8-10-26.
Long-term contracts.
Any municipality may enter into a
long-term energy
contract, even if the length of the contract would exceed the term of office of
the
corporate authorities that approved the contract.
(Source: P.A. 93-58, eff. 1-1-04.)
|
65 ILCS 5/Art. 8 Div. 11
(65 ILCS 5/Art. 8 Div. 11 heading)
DIVISION 11.
CERTAIN REVENUE TAXES
|
65 ILCS 5/8-11-1 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
(Text of Section before amendment by P.A. 103-592 )
Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax Act. The
corporate authorities of a home rule municipality may
impose a tax upon all persons engaged in the business of selling tangible
personal property, other than an item of tangible personal property titled
or registered with an agency of this State's government, at retail in the
municipality on the gross receipts from these sales made in
the course of such business. If imposed, the tax shall only
be imposed in 1/4% increments. On and after September 1, 1991, this
additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. The tax imposed
by a home rule municipality under this Section and all
civil penalties that may be assessed as an incident of the tax shall
be collected and enforced by the State Department of
Revenue. The certificate of registration that is issued by
the Department to a retailer under the Retailers' Occupation Tax Act
shall permit the retailer to engage in a business that is taxable
under any ordinance or resolution enacted pursuant to
this Section without registering separately with the Department under such
ordinance or resolution or under this Section. The Department shall have
full power to administer and enforce this Section; to collect all taxes and
penalties due hereunder; to dispose of taxes and penalties so collected in
the manner hereinafter provided; and to determine all rights to
credit memoranda arising on account of the erroneous payment of tax or
penalty hereunder. In the administration of, and compliance with, this
Section the Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities, powers and duties,
and be subject to the same conditions, restrictions, limitations, penalties
and definitions of terms, and employ the same modes of procedure, as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through
2-65 (in
respect to all provisions therein other than the State rate of tax), 2c, 3
(except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, as fully as if those provisions were
set forth herein.
No tax may be imposed by a home rule municipality under this Section
unless the municipality also imposes a tax at the same rate under Section
8-11-5 of this Act.
Persons subject to any tax imposed under the authority granted in this
Section may reimburse themselves for their seller's tax liability hereunder
by separately stating that tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax which sellers are
required to collect under the Use Tax Act, pursuant to such bracket
schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under
this Section to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause the
order to be drawn for the amount specified and to the person named
in the notification from the Department. The refund shall be paid by the
State Treasurer out of the home rule municipal retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties collected
hereunder for deposit into the Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the disbursement of
stated sums of money to named municipalities, the municipalities to be
those from which retailers have paid taxes or penalties hereunder to the
Department during the second preceding calendar month. The amount to be
paid to each municipality shall be the amount (not including credit
memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar month
by the Department plus an amount the Department determines is necessary to
offset any amounts that were erroneously paid to a different
taxing body, and not including an amount equal to the amount of refunds
made during the second preceding calendar month by the Department on
behalf of such municipality, and not including any amount that the Department
determines is necessary to offset any amounts that were payable to a
different taxing body but were erroneously paid to the municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within
10 days after receipt by the Comptroller of the disbursement certification
to the municipalities and the Tax Compliance and Administration Fund provided for in this Section to be given to the
Comptroller by the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the directions
contained in the certification.
In addition to the disbursement required by the preceding paragraph and
in order to mitigate delays caused by distribution procedures, an
allocation shall, if requested, be made within 10 days after January 14,
1991, and in November of 1991 and each year thereafter, to each
municipality that received more than $500,000 during the preceding fiscal
year, (July 1 through June 30) whether collected by the municipality or
disbursed by the Department as required by this Section. Within 10 days
after January 14, 1991, participating municipalities shall notify the
Department in writing of their intent to participate. In addition, for the
initial distribution, participating municipalities shall certify to the
Department the amounts collected by the municipality for each month under
its home rule occupation and service occupation tax during the period July
1, 1989 through June 30, 1990. The allocation within 10 days after January
14, 1991, shall be in an amount equal to the monthly average of these
amounts, excluding the 2 months of highest receipts. The monthly average
for the period of July 1, 1990 through June 30, 1991 will be determined as
follows: the amounts collected by the municipality under its home rule
occupation and service occupation tax during the period of July 1, 1990
through September 30, 1990, plus amounts collected by the Department and
paid to such municipality through June 30, 1991, excluding the 2 months of
highest receipts. The monthly average for each subsequent period of July 1
through June 30 shall be an amount equal to the monthly distribution made
to each such municipality under the preceding paragraph during this period,
excluding the 2 months of highest receipts. The distribution made in
November 1991 and each year thereafter under this paragraph and the
preceding paragraph shall be reduced by the amount allocated and disbursed
under this paragraph in the preceding period of July 1 through June 30.
The Department shall prepare and certify to the Comptroller for
disbursement the allocations made in accordance with this paragraph.
For the purpose of determining the local governmental unit whose tax
is applicable, a retail sale by a producer of coal or other mineral
mined in Illinois is a sale at retail at the place where the coal or
other mineral mined in Illinois is extracted from the earth. This
paragraph does not apply to coal or other mineral when it is delivered
or shipped by the seller to the purchaser at a point outside Illinois so
that the sale is exempt under the United States Constitution as a sale in
interstate or foreign commerce.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may not be
made the subject of taxation by this State.
An ordinance or resolution imposing or discontinuing a tax hereunder or
effecting a change in the rate thereof shall be adopted and a certified
copy thereof filed with the Department on or before the first day of June,
whereupon the Department shall proceed to administer and enforce this
Section as of the first day of September next following the
adoption and filing. Beginning January 1, 1992, an ordinance or resolution
imposing or discontinuing the tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof filed with the
Department on or before the first day of July, whereupon the Department
shall proceed to administer and enforce this Section as of the first day of
October next following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax hereunder or
effecting a change in the rate thereof shall be adopted and a certified
copy thereof filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer and enforce
this Section as of the first day of January next following the
adoption and filing.
However, a municipality located in a county with a population in excess of
3,000,000 that elected to become a home rule unit at the general primary
election in
1994 may adopt an ordinance or resolution imposing the tax under this Section
and file a certified copy of the ordinance or resolution with the Department on
or before July 1, 1994. The Department shall then proceed to administer and
enforce this Section as of October 1, 1994.
Beginning April 1, 1998, an ordinance or
resolution imposing or
discontinuing the tax hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with the Department on
or
before the first day of April, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of July next following
the adoption and filing; or (ii) be adopted and a certified copy thereof filed
with the Department on or before the first day of October, whereupon the
Department shall proceed to administer and enforce this Section as of the first
day of January next following the adoption and filing.
When certifying the amount of a monthly disbursement to a municipality
under this Section, the Department shall increase or decrease the amount by
an amount necessary to offset any misallocation of previous disbursements.
The offset amount shall be the amount erroneously disbursed
within the previous 6 months from the time a misallocation is discovered.
Any unobligated balance remaining in the Municipal Retailers' Occupation
Tax Fund on December 31, 1989, which fund was abolished by Public Act
85-1135, and all receipts of municipal tax as a result of audits of
liability periods prior to January 1, 1990, shall be paid into the Local
Government Tax Fund for distribution as provided by this Section prior to
the enactment of Public Act 85-1135. All receipts of municipal tax as a
result of an assessment not arising from an audit, for liability periods
prior to January 1, 1990, shall be paid into the Local Government Tax Fund
for distribution before July 1, 1990, as provided by this Section prior to
the enactment of Public Act 85-1135; and on and after July 1,
1990, all such receipts shall be distributed as provided in Section
6z-18 of the State Finance Act.
As used in this Section, "municipal" and "municipality" means a city,
village or incorporated town, including an incorporated town that has
superseded a civil township.
This Section shall be known and may be cited as the Home Rule Municipal
Retailers' Occupation Tax Act.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax Act. The corporate authorities of a home rule municipality may impose a tax upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State's government, at retail in the municipality on the gross receipts from these sales made in the course of such business. If imposed, the tax shall only be imposed in 1/4% increments. On and after September 1, 1991, this additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. The tax imposed by a home rule municipality under this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the State Department of Revenue. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder. In the administration of, and compliance with, this Section the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c, 3 (except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein. No tax may be imposed by a home rule municipality under this Section unless the municipality also imposes a tax at the same rate under Section 8-11-5 of this Act. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, then that tax applies to leases of tangible personal property in effect, entered into, or renewed on or after that date in the same manner as the tax under this Section and in accordance with the changes made by this amendatory Act of the 103rd General Assembly. Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified and to the person named in the notification from the Department. The refund shall be paid by the State Treasurer out of the home rule municipal retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided in this paragraph, the Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar month by the Department plus an amount the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality, and not including any amount that the Department determines is necessary to offset any amounts that were payable to a different taxing body but were erroneously paid to the municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification. In addition to the disbursement required by the preceding paragraph and in order to mitigate delays caused by distribution procedures, an allocation shall, if requested, be made within 10 days after January 14, 1991, and in November of 1991 and each year thereafter, to each municipality that received more than $500,000 during the preceding fiscal year, (July 1 through June 30) whether collected by the municipality or disbursed by the Department as required by this Section. Within 10 days after January 14, 1991, participating municipalities shall notify the Department in writing of their intent to participate. In addition, for the initial distribution, participating municipalities shall certify to the Department the amounts collected by the municipality for each month under its home rule occupation and service occupation tax during the period July 1, 1989 through June 30, 1990. The allocation within 10 days after January 14, 1991, shall be in an amount equal to the monthly average of these amounts, excluding the 2 months of highest receipts. The monthly average for the period of July 1, 1990 through June 30, 1991 will be determined as follows: the amounts collected by the municipality under its home rule occupation and service occupation tax during the period of July 1, 1990 through September 30, 1990, plus amounts collected by the Department and paid to such municipality through June 30, 1991, excluding the 2 months of highest receipts. The monthly average for each subsequent period of July 1 through June 30 shall be an amount equal to the monthly distribution made to each such municipality under the preceding paragraph during this period, excluding the 2 months of highest receipts. The distribution made in November 1991 and each year thereafter under this paragraph and the preceding paragraph shall be reduced by the amount allocated and disbursed under this paragraph in the preceding period of July 1 through June 30. The Department shall prepare and certify to the Comptroller for disbursement the allocations made in accordance with this paragraph. For the purpose of determining the local governmental unit whose tax is applicable, a retail sale by a producer of coal or other mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State. An ordinance or resolution imposing or discontinuing a tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of June, whereupon the Department shall proceed to administer and enforce this Section as of the first day of September next following the adoption and filing. Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of July, whereupon the Department shall proceed to administer and enforce this Section as of the first day of October next following such adoption and filing. Beginning January 1, 1993, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. However, a municipality located in a county with a population in excess of 3,000,000 that elected to become a home rule unit at the general primary election in 1994 may adopt an ordinance or resolution imposing the tax under this Section and file a certified copy of the ordinance or resolution with the Department on or before July 1, 1994. The Department shall then proceed to administer and enforce this Section as of October 1, 1994. Beginning April 1, 1998, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing; or (ii) be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. When certifying the amount of a monthly disbursement to a municipality under this Section, the Department shall increase or decrease the amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. Any unobligated balance remaining in the Municipal Retailers' Occupation Tax Fund on December 31, 1989, which fund was abolished by Public Act 85-1135, and all receipts of municipal tax as a result of audits of liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund for distribution as provided by this Section prior to the enactment of Public Act 85-1135. All receipts of municipal tax as a result of an assessment not arising from an audit, for liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund for distribution before July 1, 1990, as provided by this Section prior to the enactment of Public Act 85-1135; and on and after July 1, 1990, all such receipts shall be distributed as provided in Section 6z-18 of the State Finance Act. As used in this Section, "municipal" and "municipality" means a city, village or incorporated town, including an incorporated town that has superseded a civil township. This Section shall be known and may be cited as the Home Rule Municipal Retailers' Occupation Tax Act. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) |
65 ILCS 5/8-11-1.1 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) Sec. 8-11-1.1. Non-home rule municipalities; imposition of taxes. (a) The corporate authorities of a non-home rule municipality may impose by ordinance or resolution the taxes authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. (b) (Blank). (c) Until January 1, 1992, an ordinance or resolution imposing the tax of not more than 1% hereunder or discontinuing the same shall be adopted and a certified copy thereof, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of such tax, filed with the Department of Revenue, on or before the first day of June, whereupon the Department shall proceed to administer and enforce the additional tax or to discontinue the tax, as the case may be, as of the first day of September next following such adoption and filing. Beginning January 1, 1992 and through December 31, 1992, an ordinance or resolution imposing or discontinuing the tax hereunder shall be adopted and a certified copy thereof filed with the Department on or before the first day of July, whereupon the Department shall proceed to administer and enforce this Section as of the first day of October next following such adoption and filing. Beginning January 1, 1993, and through September 30, 2002, an ordinance or resolution imposing or discontinuing the tax hereunder shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following such adoption and filing. Beginning October 1, 2002, and through December 31, 2013, an ordinance or resolution imposing or discontinuing the tax under this Section or effecting a change in the rate of tax must either (i) be adopted and a certified copy of the ordinance or resolution filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing; or (ii) be adopted and a certified copy of the ordinance or resolution filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. Beginning January 1, 2014, if an ordinance or resolution imposing the tax under this Section, discontinuing the tax under this Section, or effecting a change in the rate of tax under this Section is adopted, a certified copy thereof shall be filed with the Department of Revenue, either (i) on or before the first day of May, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. Notwithstanding any provision in this Section to the contrary, if, in a non-home rule municipality with more than 150,000 but fewer than 200,000 inhabitants, as determined by the last preceding federal decennial census, an ordinance or resolution under this Section imposes or discontinues a tax or changes the tax rate as of July 1, 2007, then that ordinance or resolution, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of the tax, must be adopted and a certified copy of that ordinance or resolution must be filed with the Department on or before May 15, 2007, whereupon the Department shall proceed to administer and enforce this Section as of July 1, 2007. Notwithstanding any provision in this Section to the contrary, if, in a non-home rule municipality with more than 6,500 but fewer than 7,000 inhabitants, as determined by the last preceding federal decennial census, an ordinance or resolution under this Section imposes or discontinues a tax or changes the tax rate on or before May 20, 2009, then that ordinance or resolution, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of the tax, must be adopted and a certified copy of that ordinance or resolution must be filed with the Department on or before May 20, 2009, whereupon the Department shall proceed to administer and enforce this Section as of July 1, 2009. A non-home rule municipality may file a certified copy of an ordinance or resolution with the Department of Revenue, as required under this Section, only after October 2, 2000. The tax authorized by this Section may not be more than 1% and may be imposed only in 1/4% increments. (Source: P.A. 103-781, eff. 8-5-24.) |
65 ILCS 5/8-11-1.2
(65 ILCS 5/8-11-1.2) (from Ch. 24, par. 8-11-1.2)
Sec. 8-11-1.2. Definition. As used in Sections 8-11-1.3,
8-11-1.4 and 8-11-1.5 of this Act:
(a) "Public infrastructure" means
municipal roads and streets, access roads, bridges, and sidewalks; waste
disposal systems; and water and sewer line extensions, water distribution
and purification facilities, storm water drainage and retention facilities,
and sewage treatment facilities.
For purposes of referenda authorizing the
imposition of taxes by the City of DuQuoin under Sections 8-11-1.3, 8-11-1.4,
and 8-11-1.5 of this
Act
that are approved in November, 2002, or for purposes of referenda authorizing the
imposition of taxes by the Village of Forsyth under Sections 8-11-1.3, 8-11-1.4,
and 8-11-1.5 of this
Act
that are approved after the effective date of this amendatory Act of the 94th General Assembly,
"public infrastructure" shall also
include public schools.
(b) "Property tax relief" means the action of a municipality to reduce the
levy for real estate taxes or avoid an increase in the levy for real estate
taxes that would otherwise have been required. Property tax relief or the
avoidance of property tax must uniformly apply to all classes of property.
(Source: P.A. 94-1078, eff. 1-9-07; 95-331, eff. 8-21-07.)
|
65 ILCS 5/8-11-1.3 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
(Text of Section before amendment by P.A. 103-592 )
Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' Occupation Tax Act. The corporate authorities of a non-home rule municipality may impose
a tax upon all persons engaged in the business of selling tangible
personal property, other than on an item of tangible personal property
which is titled and registered by an agency of this State's Government,
at retail in the municipality for expenditure on
public infrastructure or for property tax relief or both as defined in
Section 8-11-1.2 if approved by
referendum as provided in Section 8-11-1.1, of the gross receipts from such
sales made in the course of such business.
If the tax is approved by referendum on or after July 14, 2010 (the effective date of Public Act 96-1057), the corporate authorities of a non-home rule municipality may, until July 1, 2030, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more than 1% and may be imposed only in
1/4% increments. The tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality.
The tax imposed by a
municipality pursuant to this Section and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced by the
State Department of Revenue. The certificate of registration which is
issued by the Department to a retailer under the Retailers' Occupation Tax
Act shall permit such retailer to engage in a business which is taxable
under any ordinance or resolution enacted pursuant to
this Section without registering separately with the Department under
such ordinance or resolution or under this Section. The Department
shall have full power to administer and enforce this Section; to collect
all taxes and penalties due hereunder; to dispose of taxes and penalties
so collected in the manner hereinafter provided, and to determine all
rights to credit memoranda, arising on account of the erroneous payment
of tax or penalty hereunder. In the administration of, and compliance
with, this Section, the Department and persons who are subject to this
Section shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions, restrictions,
limitations, penalties and definitions of terms, and employ the same
modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than
the State rate of tax), 2c, 3 (except as to the disposition of taxes and
penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest
Act as fully as if those provisions were set forth herein.
No municipality may impose a tax under this Section unless the municipality
also imposes a tax at the same rate under Section 8-11-1.4 of this Code.
Persons subject to any tax imposed pursuant to the authority granted
in this Section may reimburse themselves for their seller's tax
liability hereunder by separately stating such tax as an additional
charge, which charge may be stated in combination, in a single amount,
with State tax which sellers are required to collect under the Use Tax
Act, pursuant to such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under
this Section to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause the
order to be drawn for the amount specified, and to the person named,
in such notification from the Department. Such refund shall be paid by
the State Treasurer out of the non-home rule municipal retailers'
occupation tax fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided, the Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes and penalties collected hereunder for deposit into the Non-Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or
before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums
of money to named municipalities, the municipalities to be those from
which retailers have paid taxes or penalties hereunder to the Department
during the second preceding calendar month. The amount to be paid to each
municipality shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected
hereunder during the second preceding calendar month by the Department plus
an amount the Department determines is necessary to offset any amounts
which were erroneously paid to a different taxing body, and not including
an amount equal to the amount of refunds made during the second preceding
calendar month by the Department on behalf of such municipality, and not
including any amount which the Department determines is necessary to offset
any amounts which were payable to a different taxing body but were
erroneously paid to the municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund
provided for in this Section to be given to the Comptroller by the
Department, the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained in such
certification.
For the purpose of determining the local governmental unit whose tax
is applicable, a retail sale, by a producer of coal or other mineral
mined in Illinois, is a sale at retail at the place where the coal or
other mineral mined in Illinois is extracted from the earth. This
paragraph does not apply to coal or other mineral when it is delivered
or shipped by the seller to the purchaser at a point outside Illinois so
that the sale is exempt under the Federal Constitution as a sale in
interstate or foreign commerce.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in any
business which under the constitution of the United States may not be
made the subject of taxation by this State.
When certifying the amount of a monthly disbursement to a municipality
under this Section, the Department shall increase or decrease such amount
by an amount necessary to offset any misallocation of previous
disbursements. The offset amount shall be the amount erroneously disbursed
within the previous 6 months from the time a misallocation is discovered.
The Department of Revenue shall implement Public Act 91-649 so as to collect the tax on and after January 1, 2002.
As used in this Section, "municipal" and "municipality" mean a city,
village, or incorporated town, including an incorporated town which has
superseded a civil township.
This Section shall be known and may be cited as the Non-Home Rule
Municipal Retailers' Occupation Tax Act.
(Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' Occupation Tax Act. The corporate authorities of a non-home rule municipality may impose a tax upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property which is titled and registered by an agency of this State's Government, at retail in the municipality for expenditure on public infrastructure or for property tax relief or both as defined in Section 8-11-1.2 if approved by referendum as provided in Section 8-11-1.1, of the gross receipts from such sales made in the course of such business. If the tax is approved by referendum on or after July 14, 2010 (the effective date of Public Act 96-1057), the corporate authorities of a non-home rule municipality may, until July 1, 2030, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more than 1% and may be imposed only in 1/4% increments. The tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. The tax imposed by a municipality pursuant to this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. The certificate of registration which is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit such retailer to engage in a business which is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax or penalty hereunder. In the administration of, and compliance with, this Section, the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c, 3 (except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if those provisions were set forth herein. No municipality may impose a tax under this Section unless the municipality also imposes a tax at the same rate under Section 8-11-1.4 of this Code. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, then that tax applies to leases of tangible personal property in effect, entered into, or renewed on or after that date in the same manner as the tax under this Section and in accordance with the changes made by this amendatory Act of the 103rd General Assembly. Persons subject to any tax imposed pursuant to the authority granted in this Section may reimburse themselves for their seller's tax liability hereunder by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department. Such refund shall be paid by the State Treasurer out of the non-home rule municipal retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Non-Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar month by the Department plus an amount the Department determines is necessary to offset any amounts which were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality, and not including any amount which the Department determines is necessary to offset any amounts which were payable to a different taxing body but were erroneously paid to the municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the Comptroller, of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification. For the purpose of determining the local governmental unit whose tax is applicable, a retail sale, by a producer of coal or other mineral mined in Illinois, is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the Federal Constitution as a sale in interstate or foreign commerce. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State. When certifying the amount of a monthly disbursement to a municipality under this Section, the Department shall increase or decrease such amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. The Department of Revenue shall implement Public Act 91-649 so as to collect the tax on and after January 1, 2002. As used in this Section, "municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town which has superseded a civil township. This Section shall be known and may be cited as the Non-Home Rule Municipal Retailers' Occupation Tax Act. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) |
65 ILCS 5/8-11-1.4 (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
(Text of Section before amendment by P.A. 103-592 )
Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation Tax Act. The
corporate authorities of a non-home rule municipality may impose a
tax upon all persons engaged, in such municipality, in the business of
making sales of service for expenditure on
public infrastructure or for property tax relief or both as defined in
Section 8-11-1.2 if approved by
referendum as provided in Section 8-11-1.1, of the selling price of
all tangible personal property transferred by such servicemen either in
the form of tangible personal property or in the form of real estate as
an incident to a sale of service.
If the tax is approved by referendum on or after July 14, 2010 (the effective date of Public Act 96-1057), the corporate authorities of a non-home rule municipality may, until December 31, 2030, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more than 1% and may be imposed only in
1/4% increments. The tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality.
The tax imposed by a municipality
pursuant to this Section and all civil penalties that may be assessed as
an incident thereof shall be collected and enforced by the State
Department of Revenue. The certificate of registration which is issued
by the Department to a retailer under the Retailers' Occupation Tax
Act or under the Service Occupation Tax Act shall permit
such registrant to engage in a business which is taxable under any
ordinance or resolution enacted pursuant to this Section without
registering separately with the Department under such ordinance or
resolution or under this Section. The Department shall have full power
to administer and enforce this Section; to collect all taxes and
penalties due hereunder; to dispose of taxes and penalties so collected
in the manner hereinafter provided, and to determine all rights to
credit memoranda arising on account of the erroneous payment of tax or
penalty hereunder. In the administration of, and compliance with, this
Section the Department and persons who are subject to this Section
shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to
all provisions therein other than the State rate of tax), 4 (except that
the reference to the State shall be to the taxing municipality), 5, 7, 8
(except that the jurisdiction to which the tax shall be a debt to the
extent indicated in that Section 8 shall be the taxing municipality), 9
(except as to the disposition of taxes and penalties collected, and except
that the returned merchandise credit for this municipal tax may not be
taken against any State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the reference therein to
Section 2b of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State shall mean the taxing municipality), the first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as fully
as if those provisions were set forth herein.
No municipality may impose a tax under this Section unless the municipality
also imposes a tax at the same rate under Section 8-11-1.3 of this Code.
Persons subject to any tax imposed pursuant to the authority granted
in this Section may reimburse themselves for their serviceman's tax
liability hereunder by separately stating such tax as an additional
charge, which charge may be stated in combination, in a single amount,
with State tax which servicemen are authorized to collect under the
Service Use Tax Act, pursuant to such bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be made under
this Section to a claimant instead of issuing credit memorandum, the
Department shall notify the State Comptroller, who shall cause the
order to be drawn for the amount specified, and to the person named,
in such notification from the Department. Such refund shall be paid by
the State Treasurer out of the municipal retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer,
ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the municipal retailers' occupation tax fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on
or before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums
of money to named municipalities, the municipalities to be those from
which suppliers and servicemen have paid taxes or penalties hereunder to
the Department during the second preceding calendar month. The amount
to be paid to each municipality shall be the amount (not including credit
memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar
month by the Department, and not including an amount equal to the amount
of refunds made during the second preceding calendar month by the
Department on behalf of such municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days
after receipt, by the Comptroller, of the disbursement certification to
the municipalities, the General Revenue Fund, and the Tax Compliance and Administration Fund provided for in this
Section to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the respective
amounts in accordance with the directions contained in such
certification.
The Department of Revenue shall implement Public Act 91-649 so as to collect the tax on and after January 1, 2002.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in any
business which under the constitution of the United States may not be
made the subject of taxation by this State.
As used in this Section, "municipal" or "municipality" means or refers to
a city, village or incorporated town, including an incorporated town which
has superseded a civil township.
This Section shall be known and may be cited as the "Non-Home Rule Municipal
Service Occupation Tax Act".
(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation Tax Act. The corporate authorities of a non-home rule municipality may impose a tax upon all persons engaged, in such municipality, in the business of making sales of service for expenditure on public infrastructure or for property tax relief or both as defined in Section 8-11-1.2 if approved by referendum as provided in Section 8-11-1.1, of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. If the tax is approved by referendum on or after July 14, 2010 (the effective date of Public Act 96-1057), the corporate authorities of a non-home rule municipality may, until December 31, 2030, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more than 1% and may be imposed only in 1/4% increments. The tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. The tax imposed by a municipality pursuant to this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. The certificate of registration which is issued by the Department to a retailer under the Retailers' Occupation Tax Act or under the Service Occupation Tax Act shall permit such registrant to engage in a business which is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder. In the administration of, and compliance with, this Section the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all provisions therein other than the State rate of tax), 4 (except that the reference to the State shall be to the taxing municipality), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the taxing municipality), 9 (except as to the disposition of taxes and penalties collected, and except that the returned merchandise credit for this municipal tax may not be taken against any State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the reference therein to Section 2b of the Retailers' Occupation Tax Act), 13 (except that any reference to the State shall mean the taxing municipality), the first paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein. No municipality may impose a tax under this Section unless the municipality also imposes a tax at the same rate under Section 8-11-1.3 of this Code. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, then that tax applies to leases of tangible personal property in effect, entered into, or renewed on or after that date in the same manner as the tax under this Section and in accordance with the changes made by this amendatory Act of the 103rd General Assembly. Persons subject to any tax imposed pursuant to the authority granted in this Section may reimburse themselves for their serviceman's tax liability hereunder by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which servicemen are authorized to collect under the Service Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department. Such refund shall be paid by the State Treasurer out of the municipal retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the municipal retailers' occupation tax fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which suppliers and servicemen have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar month by the Department, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the Comptroller, of the disbursement certification to the municipalities, the General Revenue Fund, and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification. The Department of Revenue shall implement Public Act 91-649 so as to collect the tax on and after January 1, 2002. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State. As used in this Section, "municipal" or "municipality" means or refers to a city, village or incorporated town, including an incorporated town which has superseded a civil township. This Section shall be known and may be cited as the "Non-Home Rule Municipal Service Occupation Tax Act". (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23; 103-592, eff. 1-1-25.) |
65 ILCS 5/8-11-1.5
(65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The corporate
authorities of a non-home rule municipality may impose a
tax upon the privilege of using, in such municipality, any item of tangible
personal property which is purchased at retail from a retailer, and which is
titled or registered with an agency of this State's government, based on the selling price of such tangible personal
property, as "selling price" is defined in the Use Tax Act, for expenditure
on public infrastructure or for property tax relief or both as defined in
Section 8-11-1.2, if approved by
referendum as provided in Section 8-11-1.1. If the tax is approved by referendum on or after the effective date of this amendatory Act of the 96th General Assembly, the corporate authorities of a non-home rule municipality may, until December 31, 2030, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more
than 1% and may be imposed only in 1/4% increments. Such tax shall
be
collected from persons whose Illinois address for title or registration
purposes is given as being in such municipality. Such tax shall be
collected by the municipality imposing such tax.
A non-home rule municipality may not
impose and collect the tax prior to January 1, 2002.
This Section shall be known and may be cited as the "Non-Home Rule
Municipal Use Tax Act".
(Source: P.A. 103-9, eff. 6-7-23.)
|
65 ILCS 5/8-11-1.6 (65 ILCS 5/8-11-1.6)
(Text of Section before amendment by P.A. 103-592 )
Sec. 8-11-1.6. Non-home rule municipal retailers' occupation tax;
municipalities between 20,000 and 25,000. The
corporate
authorities of a non-home rule municipality with a population of more than
20,000 but less than 25,000 that has, prior to January 1, 1987, established a
Redevelopment Project Area that has been certified as a State Sales Tax
Boundary and has issued bonds or otherwise incurred indebtedness to pay for
costs in excess of $5,000,000, which is secured in part by a tax increment
allocation fund, in accordance with the provisions of Division 11-74.4 of this
Code may, by passage of an ordinance, impose a tax upon all persons engaged in
the business of selling tangible personal property, other than on an item of
tangible personal property that is titled and registered by an agency of this
State's Government, at retail in the municipality. This tax may not be
imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality.
If imposed, the tax shall
only be imposed in .25% increments of the gross receipts from such sales made
in the course of business. Any tax imposed by a municipality under this Section
and all civil penalties that may be assessed as an incident thereof shall be
collected and enforced by the State Department of Revenue. An ordinance
imposing a tax hereunder or effecting a change in the rate
thereof shall be adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of January next
following such adoption and filing. The certificate of registration that is
issued by the Department to a retailer under the Retailers' Occupation Tax Act
shall permit the retailer to engage in a business that is taxable under any
ordinance or resolution enacted under this Section without registering
separately with the Department under the ordinance or resolution or under this
Section. The Department shall have full power to administer and enforce this
Section, to collect all taxes and penalties due hereunder, to dispose of taxes
and penalties so collected in the manner hereinafter provided, and to determine
all rights to credit memoranda, arising on account of the erroneous payment of
tax or penalty hereunder. In the administration of, and compliance with
this Section, the Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities, powers, and duties, and
be subject to the same conditions, restrictions, limitations, penalties, and
definitions of terms, and employ the same modes of procedure, as are prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions therein other than the State rate of tax), 2c, 3 (except as to the
disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act as fully as if those provisions were set forth herein.
A tax may not be imposed by a municipality under this Section unless the
municipality also imposes a tax at the same rate under Section 8-11-1.7 of this
Act.
Persons subject to any tax imposed under the authority granted in this
Section may reimburse themselves for their seller's tax liability hereunder by
separately stating the tax as an additional charge, which charge may be stated
in combination, in a single amount, with State tax which sellers are required
to collect under the Use Tax Act, pursuant to such bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be made under this
Section to a claimant, instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn for
the amount specified, and to the person named in the notification from the
Department. The refund shall be paid by the State Treasurer out of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund, which is hereby
created or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio,
as trustee, all taxes and penalties collected hereunder for deposit into the Non-Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th
day of each calendar month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money to named municipalities,
the municipalities to be those from which retailers have paid taxes or
penalties hereunder to the Department during the second preceding calendar
month. The amount to be paid to each municipality shall be the amount (not
including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding
calendar month by the Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to a different
taxing body, and not including an amount equal to the amount of refunds made
during the second preceding calendar month by the Department on behalf of the
municipality, and not including any amount that the Department determines is
necessary to offset any amounts that were payable to a different taxing body
but were erroneously paid to the municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt
by the Comptroller of the disbursement certification to the municipalities
and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department,
the Comptroller shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in the certification.
For the purpose of determining the local governmental unit whose tax is
applicable, a retail sale by a producer of coal or other mineral mined in
Illinois is a sale at retail at the place where the coal or other mineral
mined in Illinois is extracted from the earth. This paragraph does not apply
to coal or other mineral when it is delivered or shipped by the seller to the
purchaser at a point outside Illinois so that the sale is exempt under the
federal Constitution as a sale in interstate or foreign commerce.
Nothing in this Section shall be construed to authorize a municipality to
impose a tax upon the privilege of engaging in any business which under the
constitution of the United States may not be made the subject of taxation by
this State.
When certifying the amount of a monthly disbursement to a municipality under
this Section, the Department shall increase or decrease the amount by an
amount necessary to offset any misallocation of previous disbursements. The
offset amount shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
As used in this Section, "municipal" and "municipality" means a city,
village, or incorporated town, including an incorporated town that has
superseded a civil township.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 8-11-1.6. Non-home rule municipal retailers' occupation tax; municipalities between 20,000 and 25,000. The corporate authorities of a non-home rule municipality with a population of more than 20,000 but less than 25,000 that has, prior to January 1, 1987, established a Redevelopment Project Area that has been certified as a State Sales Tax Boundary and has issued bonds or otherwise incurred indebtedness to pay for costs in excess of $5,000,000, which is secured in part by a tax increment allocation fund, in accordance with the provisions of Division 11-74.4 of this Code may, by passage of an ordinance, impose a tax upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property that is titled and registered by an agency of this State's Government, at retail in the municipality. This tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. If imposed, the tax shall only be imposed in .25% increments of the gross receipts from such sales made in the course of business. Any tax imposed by a municipality under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. An ordinance imposing a tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following such adoption and filing. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable under any ordinance or resolution enacted under this Section without registering separately with the Department under the ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax or penalty hereunder. In the administration of, and compliance with this Section, the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers, and duties, and be subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c, 3 (except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if those provisions were set forth herein. A tax may not be imposed by a municipality under this Section unless the municipality also imposes a tax at the same rate under Section 8-11-1.7 of this Act. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, then that tax applies to leases of tangible personal property in effect, entered into, or renewed on or after that date in the same manner as the tax under this Section and in accordance with the changes made by this amendatory Act of the 103rd General Assembly. Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their seller's tax liability hereunder by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. Whenever the Department determines that a refund should be made under this Section to a claimant, instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named in the notification from the Department. The refund shall be paid by the State Treasurer out of the Non-Home Rule Municipal Retailers' Occupation Tax Fund, which is hereby created or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Non-Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar month by the Department plus an amount the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the municipality, and not including any amount that the Department determines is necessary to offset any amounts that were payable to a different taxing body but were erroneously paid to the municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification. For the purpose of determining the local governmental unit whose tax is applicable, a retail sale by a producer of coal or other mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the federal Constitution as a sale in interstate or foreign commerce. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State. When certifying the amount of a monthly disbursement to a municipality under this Section, the Department shall increase or decrease the amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. As used in this Section, "municipal" and "municipality" means a city, village, or incorporated town, including an incorporated town that has superseded a civil township. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) |
65 ILCS 5/8-11-1.7 (65 ILCS 5/8-11-1.7)
(Text of Section before amendment by P.A. 103-592 )
Sec. 8-11-1.7. Non-home rule municipal service occupation tax;
municipalities between 20,000 and 25,000. The corporate authorities of a
non-home rule municipality
with a population of more than 20,000 but less than 25,000 as determined by the
last preceding decennial census that has, prior to January 1, 1987, established
a Redevelopment Project Area that has been certified as a State Sales Tax
Boundary and has issued bonds or otherwise incurred indebtedness to pay for
costs in excess of $5,000,000, which is secured in part by a tax increment
allocation fund, in accordance with the provisions of Division 11-74.4 of this
Code may, by passage of an ordinance, impose a tax upon all persons engaged in
the municipality in the business of making sales of service. If imposed, the
tax shall only be imposed in .25% increments of the selling price of all
tangible personal property transferred by such servicemen either in the form of
tangible personal property or in the form of real estate as an incident to a
sale of service.
This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality.
The tax imposed by a municipality under this Section and all
civil penalties that may be assessed as an incident thereof shall be collected
and enforced by the State Department of Revenue. An ordinance
imposing a tax hereunder or effecting a change in the rate
thereof shall be adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of January next
following such adoption and filing. The certificate of
registration that is issued by the Department to a retailer
under the Retailers' Occupation Tax Act or under the Service Occupation Tax Act
shall permit the registrant to engage in a business that is taxable under any
ordinance or resolution enacted under this Section without registering
separately with the Department under the ordinance or resolution or under this
Section. The Department shall have full power to administer and enforce this
Section, to collect all taxes and penalties due hereunder, to dispose of taxes
and penalties so collected in a manner hereinafter provided, and to determine
all rights to credit memoranda arising on account of the erroneous payment of
tax or penalty hereunder. In the administration of and compliance with this
Section, the Department and persons who are subject to this Section shall have
the same rights, remedies, privileges, immunities, powers, and duties, and be
subject to the same conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure, as are prescribed
in Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all provisions therein
other than the State rate of tax), 4 (except that the reference to the State
shall be to the taxing municipality), 5, 7, 8 (except that the jurisdiction to
which the tax shall be a debt to the extent indicated in that Section 8 shall
be the taxing municipality), 9 (except as to the disposition of taxes and
penalties collected, and except that the returned merchandise credit for this
municipal tax may not be taken against any State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12, (except the
reference therein to Section 2b of the Retailers' Occupation Tax Act), 13
(except that any reference to the State shall mean the taxing municipality),
the first paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service
Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as
fully as if those provisions were set forth herein.
A tax may not be imposed by a municipality under this Section unless the
municipality also imposes a tax at the same rate under Section 8-11-1.6 of this
Act.
Person subject to any tax imposed under the authority granted in this Section
may reimburse themselves for their servicemen's tax liability hereunder by
separately stating the tax as an additional charge, which charge may be stated
in combination, in a single amount, with State tax that servicemen are
authorized to collect under the Service Use Tax Act, under such bracket
schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn for
the amount specified, and to the person named, in such notification from the
Department. The refund shall be paid by the State Treasurer out of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio,
as trustee, all taxes and penalties collected hereunder for deposit into the Non-Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the Municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th
day of each calendar month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money to named municipalities,
the municipalities to be those from which suppliers and servicemen have paid
taxes or penalties hereunder to the Department during the second preceding
calendar month. The amount to be paid to each municipality shall be the amount
(not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second
preceding calendar month by the Department, and not including an amount equal
to the amount of refunds made during the second preceding calendar month by the
Department on behalf of such municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt by the
Comptroller of the disbursement certification to the municipalities, the Tax Compliance and Administration Fund, and the
General Revenue Fund, provided for in this Section to be given to the
Comptroller by the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the directions contained in
the certification.
When certifying the amount of a monthly disbursement to a municipality
under this Section, the Department shall increase or decrease the amount by an
amount necessary to offset any misallocation of previous disbursements. The
offset amount shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
Nothing in this Section shall be construed to authorize a municipality to
impose a tax upon the privilege of engaging in any business which under the
constitution of the United States may not be made the subject of taxation by
this State.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 8-11-1.7. Non-home rule municipal service occupation tax; municipalities between 20,000 and 25,000. The corporate authorities of a non-home rule municipality with a population of more than 20,000 but less than 25,000 as determined by the last preceding decennial census that has, prior to January 1, 1987, established a Redevelopment Project Area that has been certified as a State Sales Tax Boundary and has issued bonds or otherwise incurred indebtedness to pay for costs in excess of $5,000,000, which is secured in part by a tax increment allocation fund, in accordance with the provisions of Division 11-74.4 of this Code may, by passage of an ordinance, impose a tax upon all persons engaged in the municipality in the business of making sales of service. If imposed, the tax shall only be imposed in .25% increments of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exclusion for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. The tax imposed by a municipality under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. An ordinance imposing a tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following such adoption and filing. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act or under the Service Occupation Tax Act shall permit the registrant to engage in a business that is taxable under any ordinance or resolution enacted under this Section without registering separately with the Department under the ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in a manner hereinafter provided, and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder. In the administration of and compliance with this Section, the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers, and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all provisions therein other than the State rate of tax), 4 (except that the reference to the State shall be to the taxing municipality), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the taxing municipality), 9 (except as to the disposition of taxes and penalties collected, and except that the returned merchandise credit for this municipal tax may not be taken against any State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12, (except the reference therein to Section 2b of the Retailers' Occupation Tax Act), 13 (except that any reference to the State shall mean the taxing municipality), the first paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein. A tax may not be imposed by a municipality under this Section unless the municipality also imposes a tax at the same rate under Section 8-11-1.6 of this Act. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, then that tax applies to leases of tangible personal property in effect, entered into, or renewed on or after that date in the same manner as the tax under this Section and in accordance with the changes made by this amendatory Act of the 103rd General Assembly. Person subject to any tax imposed under the authority granted in this Section may reimburse themselves for their servicemen's tax liability hereunder by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax that servicemen are authorized to collect under the Service Use Tax Act, under such bracket schedules as the Department may prescribe. Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department. The refund shall be paid by the State Treasurer out of the Non-Home Rule Municipal Retailers' Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Non-Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the Municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which suppliers and servicemen have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar month by the Department, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities, the Tax Compliance and Administration Fund, and the General Revenue Fund, provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification. When certifying the amount of a monthly disbursement to a municipality under this Section, the Department shall increase or decrease the amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) |
65 ILCS 5/8-11-1.8
(65 ILCS 5/8-11-1.8)
Sec. 8-11-1.8. Non-home rule municipal tax rescission. Whenever the
corporate authorities
of a non-home rule municipality with a population of more than 20,000 but less
than 25,000 have imposed a municipal retailers occupation tax under Sec.
8-11-1.6 and a municipal service occupation tax under Section
8-11-1.7, the
question of discontinuing the tax imposed under those Sections shall be
submitted to the voters of the municipality at the next regularly scheduled
election in accordance with the general election law upon a petition signed by
not fewer than 10% of the registered voters in the municipality. The
petition shall be filed with the clerk, of the municipality within one year of
the passage of the ordinance imposing the tax; provided, the petition shall
be filed not less than 60 days prior to the election at which the question is
to be submitted to the voters of the municipality, and its validity shall be
determined as provided by the general election law. The municipal clerk shall
certify the question to the proper election officials, who shall submit the
question to the voters.
Notice shall be given in the manner provided for in the general election law.
Referenda initiated under this Section shall be subject to the provisions and
limitations of the general election law.
The proposition shall be in substantially the following form:
Shall the additional Municipal Service Occupation Tax | | and Municipal Retailers' Occupation Tax imposed within the municipal limits of (name of municipality) by Ordinance No. (state number) adopted on (date of adoption) be discontinued?
|
|
The votes shall be recorded as "Yes" or "No".
If a majority of all ballots cast on the proposition shall be in favor of
discontinuing the tax, within one month after approval of the referendum
discontinuing the tax the corporate authorities shall certify the results of
the referenda to the Department of Revenue and shall also file with the
Department a certified copy of an ordinance discontinuing the tax. Thereupon, the Department shall
discontinue collection of tax as of the first day of January next following the
referendum.
Except as herein otherwise provided, the referenda authorized by the terms of
this Section shall be conducted in all respects in the manner provided by the
general election law.
This Section shall apply only to taxes that have been previously imposed
under the provisions of Sections 8-11-1.6 and 8-11-1.7.
(Source: P.A. 100-201, eff. 8-18-17.)
|
65 ILCS 5/8-11-2
(65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2)
Sec. 8-11-2. The corporate authorities of any municipality may tax any or
all of the following occupations or privileges:
1. (Blank).
2. Persons engaged in the business of distributing, | | supplying, furnishing, or selling gas for use or consumption within the corporate limits of a municipality of 500,000 or fewer population, and not for resale, at a rate not to exceed 5% of the gross receipts therefrom.
|
|
2a. Persons engaged in the business of distributing,
| | supplying, furnishing, or selling gas for use or consumption within the corporate limits of a municipality of over 500,000 population, and not for resale, at a rate not to exceed 8% of the gross receipts therefrom. If imposed, this tax shall be paid in monthly payments.
|
|
3. The privilege of using or consuming electricity
| | acquired in a purchase at retail and used or consumed within the corporate limits of the municipality at rates not to exceed the following maximum rates, calculated on a monthly basis for each purchaser:
|
|
(i) For the first 2,000 kilowatt-hours used or
| | consumed in a month; 0.61 cents per kilowatt-hour;
|
|
(ii) For the next 48,000 kilowatt-hours used or
| | consumed in a month; 0.40 cents per kilowatt-hour;
|
|
(iii) For the next 50,000 kilowatt-hours used or
| | consumed in a month; 0.36 cents per kilowatt-hour;
|
|
(iv) For the next 400,000 kilowatt-hours used or
| | consumed in a month; 0.35 cents per kilowatt-hour;
|
|
(v) For the next 500,000 kilowatt-hours used or
| | consumed in a month; 0.34 cents per kilowatt-hour;
|
|
(vi) For the next 2,000,000 kilowatt-hours used
| | or consumed in a month; 0.32 cents per kilowatt-hour;
|
|
(vii) For the next 2,000,000 kilowatt-hours used
| | or consumed in a month; 0.315 cents per kilowatt-hour;
|
|
(viii) For the next 5,000,000 kilowatt-hours used
| | or consumed in a month; 0.31 cents per kilowatt-hour;
|
|
(ix) For the next 10,000,000 kilowatt-hours used
| | or consumed in a month; 0.305 cents per kilowatt-hour; and
|
|
(x) For all electricity used or consumed in
| | excess of 20,000,000 kilowatt-hours in a month, 0.30 cents per kilowatt-hour.
|
|
If a municipality imposes a tax at rates lower than
| | either the maximum rates specified in this Section or the alternative maximum rates promulgated by the Illinois Commerce Commission, as provided below, the tax rates shall be imposed upon the kilowatt hour categories set forth above with the same proportional relationship as that which exists among such maximum rates. Notwithstanding the foregoing, until December 31, 2008, no municipality shall establish rates that are in excess of rates reasonably calculated to produce revenues that equal the maximum total revenues such municipality could have received under the tax authorized by this subparagraph in the last full calendar year prior to August 1, 1998 (the effective date of Section 65 of Public Act 90-561); provided that this shall not be a limitation on the amount of tax revenues actually collected by such municipality.
|
|
Upon the request of the corporate authorities of a
| | municipality, the Illinois Commerce Commission shall, within 90 days after receipt of such request, promulgate alternative rates for each of these kilowatt-hour categories that will reflect, as closely as reasonably practical for that municipality, the distribution of the tax among classes of purchasers as if the tax were based on a uniform percentage of the purchase price of electricity. A municipality that has adopted an ordinance imposing a tax pursuant to subparagraph 3 as it existed prior to August 1, 1998 (the effective date of Section 65 of Public Act 90-561) may, rather than imposing the tax permitted by Public Act 90-561, continue to impose the tax pursuant to that ordinance with respect to gross receipts received from residential customers through July 31, 1999, and with respect to gross receipts from any non-residential customer until the first bill issued to such customer for delivery services in accordance with Section 16-104 of the Public Utilities Act but in no case later than the last bill issued to such customer before December 31, 2000. No ordinance imposing the tax permitted by Public Act 90-561 shall be applicable to any non-residential customer until the first bill issued to such customer for delivery services in accordance with Section 16-104 of the Public Utilities Act but in no case later than the last bill issued to such non-residential customer before December 31, 2000.
|
|
4. Persons engaged in the business of distributing,
| | supplying, furnishing, or selling water for use or consumption within the corporate limits of the municipality, and not for resale, at a rate not to exceed 5% of the gross receipts therefrom.
|
|
None of the taxes authorized by this Section may be imposed with respect
to any transaction in interstate commerce or otherwise to the extent to
which the business or privilege may not, under the constitution and statutes
of the United States, be made the subject of taxation by this State or any
political sub-division thereof; nor shall any persons engaged in the business
of distributing, supplying, furnishing, selling or transmitting gas, water,
or electricity, or using or consuming electricity acquired in a purchase at
retail, be subject to taxation under the provisions of this Section for those
transactions that are or may become subject to taxation under the provisions
of the Municipal Retailers' Occupation Tax Act authorized by Section 8-11-1;
nor shall any tax authorized by this Section be imposed upon any person engaged
in a business or on any privilege unless the tax is imposed in like manner and
at the same rate upon all persons engaged in businesses of the same class in
the municipality, whether privately or municipally owned or operated, or
exercising the same privilege within the municipality.
Any of the taxes enumerated in this Section may be in addition to the
payment of money, or value of products or services furnished to the
municipality by the taxpayer as compensation for the use of its streets,
alleys, or other public places, or installation and maintenance therein,
thereon or thereunder of poles, wires, pipes, or other equipment used in the
operation of the taxpayer's business.
(a) If the corporate authorities of any home rule municipality have adopted
an ordinance that imposed a tax on public utility customers, between July 1,
1971, and October 1, 1981, on the good faith belief that they were exercising
authority pursuant to Section 6 of Article VII of the 1970 Illinois
Constitution, that action of the corporate authorities shall be declared legal
and valid, notwithstanding a later decision of a judicial tribunal declaring
the ordinance invalid. No municipality shall be required to rebate, refund, or
issue credits for any taxes described in this paragraph, and those taxes shall
be deemed to have been levied and collected in accordance with the Constitution
and laws of this State.
(b) In any case in which (i) prior to October 19, 1979, the corporate
authorities of any municipality have adopted an ordinance imposing a tax
authorized by this Section (or by the predecessor provision of the Revised
Cities and Villages Act) and have explicitly or in practice interpreted gross
receipts to include either charges added to customers' bills pursuant to the
provision of paragraph (a) of Section 36 of the Public Utilities Act or charges
added to customers' bills by taxpayers who are not subject to rate regulation
by the Illinois Commerce Commission for the purpose of recovering any of the
tax liabilities or other amounts specified in such paragraph (a) of Section 36
of that Act, and (ii) on or after October 19, 1979, a judicial tribunal has
construed gross receipts to exclude all or part of those charges, then neither that
municipality nor any taxpayer who paid the tax shall be required to
rebate, refund, or issue credits for any tax imposed or charge collected from
customers pursuant to the municipality's interpretation prior to October 19,
1979. This paragraph reflects a legislative finding that it would be contrary
to the public interest to require a municipality or its taxpayers to refund
taxes or charges attributable to the municipality's more inclusive
interpretation of gross receipts prior to October 19, 1979, and is not
intended to prescribe or limit judicial construction of this Section. The
legislative finding set forth in this subsection does not apply to taxes
imposed after January 1, 1996 (the effective date of Public Act 89-325).
(c) The tax authorized by subparagraph 3 shall be
collected from the purchaser by the person maintaining a
place of business in this State who delivers the electricity
to the purchaser. This tax shall constitute a debt of the
purchaser to the person who delivers the electricity to the
purchaser and if unpaid, is recoverable in the same manner as
the original charge for delivering the electricity. Any tax
required to be collected pursuant to an ordinance authorized
by subparagraph 3 and any such tax collected by a person
delivering electricity shall constitute a debt owed to the
municipality by such person delivering the electricity, provided, that the
person delivering electricity shall be allowed credit for such tax related to
deliveries of electricity the charges for which are written off as
uncollectible, and provided further, that if such charges are thereafter
collected, the delivering supplier shall be obligated to remit such tax. For
purposes of this subsection (c), any partial payment not specifically
identified by the purchaser shall be deemed to be for the delivery of
electricity. Persons delivering electricity shall collect the tax from the
purchaser by adding such tax to the gross charge for
delivering the electricity, in the manner prescribed by the
municipality. Persons delivering electricity shall also be
authorized to add to such gross charge an amount equal to 3%
of the tax to reimburse the person delivering
electricity for the expenses incurred in keeping records,
billing customers, preparing and filing returns, remitting the
tax and supplying data to the municipality upon request. If
the person delivering electricity fails to collect the tax
from the purchaser, then the purchaser shall be required to
pay the tax directly to the municipality in the manner
prescribed by the municipality. Persons delivering
electricity who file returns pursuant to this paragraph (c)
shall, at the time of filing such return, pay the municipality
the amount of the tax collected pursuant to subparagraph 3.
(d) For the purpose of the taxes enumerated in this Section:
"Gross receipts" means the consideration received for distributing, supplying,
furnishing or selling gas for use or consumption and not for resale, and the
consideration received for distributing, supplying, furnishing or selling
water for use or consumption and not for resale, and for all services
rendered in connection therewith valued in money, whether received in money
or otherwise, including cash, credit, services and property of every kind
and material and for all services rendered therewith, and shall be
determined without any deduction on account of the cost of the service,
product or commodity supplied, the cost of materials used, labor or service
cost, or any other expenses whatsoever. "Gross receipts" shall not include
that portion of the consideration received for distributing, supplying,
furnishing, or selling gas or water to business enterprises described in
paragraph (e) of this Section to the extent and during the period in which the
exemption authorized by paragraph (e) is in effect or for school districts or
units of local government described in paragraph (f) during the period in which
the exemption authorized in paragraph (f) is in effect.
For utility bills issued on or after May 1, 1996, but before May 1, 1997,
and for receipts from those utility bills, "gross receipts" does not include
one-third of (i) amounts added to customers' bills under Section 9-222 of the
Public Utilities Act, or (ii) amounts added to customers' bills by taxpayers
who are not subject to rate regulation by the Illinois Commerce Commission for
the purpose of recovering any of the tax liabilities described in Section
9-222 of the Public Utilities Act. For utility bills issued on or after May 1,
1997, but before May 1, 1998, and for receipts from those utility bills, "gross
receipts" does not include two-thirds of (i) amounts added to customers' bills
under Section 9-222 of the Public Utilities Act, or (ii) amount added to
customers' bills by taxpayers who are not subject to rate regulation by the
Illinois Commerce Commission for the purpose of recovering any of the tax
liabilities described in Section 9-222 of the Public Utilities Act. For
utility bills issued on or after May 1, 1998, and for receipts from those
utility bills, "gross receipts" does not include (i) amounts added to
customers' bills under Section 9-222 of the Public Utilities Act, or (ii)
amounts added to customers' bills by taxpayers who are
not subject to rate regulation by the Illinois Commerce Commission for the
purpose of recovering any of the tax liabilities described in Section 9-222
of the Public Utilities Act.
For purposes of this Section "gross receipts" shall not include amounts
added to customers' bills under Section 9-221 of the Public Utilities Act.
This paragraph is not intended to nor does it make any change in the meaning
of "gross receipts" for the purposes of this Section, but is intended to
remove possible ambiguities, thereby confirming the existing meaning of
"gross receipts" prior to January 1, 1996 (the effective date of Public Act 89-325).
"Person" as used in this Section means any natural individual, firm,
trust, estate, partnership, association, joint stock company, joint
adventure, corporation, limited liability company, municipal corporation,
the State or any of its political subdivisions, any State university created
by statute, or a receiver, trustee, guardian or other representative appointed
by order of any court.
"Person maintaining a place of business in this State"
shall mean any person having or maintaining within this State,
directly or by a subsidiary or other affiliate, an office,
generation facility, distribution facility, transmission
facility, sales office or other place of business, or any
employee, agent, or other representative operating within this
State under the authority of the person or its subsidiary or
other affiliate, irrespective of whether such place of
business or agent or other representative is located in this
State permanently or temporarily, or whether such person,
subsidiary or other affiliate is licensed or qualified to do
business in this State.
"Public utility" shall have the meaning ascribed to it in Section 3-105
of the Public Utilities Act and shall include alternative retail
electric suppliers as defined in Section 16-102 of that Act.
"Purchase at retail" shall mean any acquisition of
electricity by a purchaser for purposes of use or consumption,
and not for resale, but shall not include the use of
electricity by a public utility directly in the generation,
production, transmission, delivery or sale of electricity.
"Purchaser" shall mean any person who uses or consumes,
within the corporate limits of the municipality, electricity
acquired in a purchase at retail.
(e) Any municipality that imposes taxes upon public utilities or upon the
privilege of using or consuming electricity pursuant to this Section whose
territory includes any part of an enterprise zone or federally designated
Foreign Trade Zone or Sub-Zone may, by a majority vote of its corporate
authorities, exempt from those taxes for a period not exceeding 20 years any
specified percentage of gross receipts of public utilities received from, or
electricity used or consumed by, business enterprises that:
(1) either (i) make investments that cause the
| | creation of a minimum of 200 full-time equivalent jobs in Illinois, (ii) make investments of at least $175,000,000 that cause the creation of a minimum of 150 full-time equivalent jobs in Illinois, or (iii) make investments that cause the retention of a minimum of 1,000 full-time jobs in Illinois; and
|
|
(2) are either (i) located in an Enterprise Zone
| | established pursuant to the Illinois Enterprise Zone Act or (ii) Department of Commerce and Economic Opportunity designated High Impact Businesses located in a federally designated Foreign Trade Zone or Sub-Zone; and
|
|
(3) are certified by the Department of Commerce and
| | Economic Opportunity as complying with the requirements specified in clauses (1) and (2) of this paragraph (e).
|
|
Upon adoption of the ordinance authorizing the exemption, the municipal
clerk shall transmit a copy of that ordinance to the Department of Commerce
and Economic Opportunity. The Department of Commerce and Economic Opportunity shall
determine whether the business enterprises located in the municipality meet the
criteria prescribed in this paragraph. If the Department of Commerce and
Economic Opportunity determines that the business enterprises meet the criteria,
it shall grant certification. The Department of Commerce and Economic Opportunity
shall act upon certification requests within 30 days after receipt of the
ordinance.
Upon certification of the business enterprise by the Department of
Commerce and Economic Opportunity, the Department of Commerce and Economic Opportunity shall notify the Department of Revenue of the certification. The
Department of Revenue shall notify the public utilities of the exemption
status of the gross receipts received from, and the electricity used or
consumed by, the certified business enterprises. Such exemption status shall
be effective within 3 months after certification.
(f) A municipality that imposes taxes upon public utilities or upon the
privilege of using or consuming electricity under this Section and whose
territory includes part of another unit of local government or a school
district may by ordinance exempt the other unit of local government or school
district from those taxes.
(g) The amendment of this Section by Public Act 84-127 shall take precedence
over any other amendment of this Section by any other amendatory Act passed by
the 84th General Assembly before August 1, 1985 (the effective date of Public Act 84-127).
(h) In any case in which, before July 1, 1992, a person engaged in
the business of transmitting messages through the use of mobile equipment,
such as cellular phones and paging systems, has determined the municipality
within which the gross receipts from the business originated by reference to
the location of its transmitting or switching equipment, then (i) neither the
municipality to which tax was paid on that basis nor the taxpayer that paid tax
on that basis shall be required to rebate, refund, or issue credits for any
such tax or charge collected from customers to reimburse the taxpayer for the
tax and (ii) no municipality to which tax would have been paid with respect to
those gross receipts if the provisions of Public Act 87-773 had been
in effect before July 1, 1992, shall have any claim against the taxpayer for
any amount of the tax.
(Source: P.A. 100-201, eff. 8-18-17.)
|
65 ILCS 5/8-11-2.3 (65 ILCS 5/8-11-2.3) Sec. 8-11-2.3. Municipal Motor Fuel Tax Law. Notwithstanding any other provision of law, in addition to any other tax that may be imposed, a municipality in a county with a population of over 3,000,000 inhabitants may also impose, by ordinance, a tax upon all persons engaged in the municipality in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, at retail for the operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways. The tax may be imposed, in one cent increments, at a rate not to exceed $0.03 per gallon of motor fuel sold at retail within the municipality for the purpose of use or consumption and not for the purpose of resale. The tax may not be imposed under this Section on aviation fuel, as defined in Section 3 of the Retailers' Occupation Tax Act. Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. A tax imposed pursuant to this Section, and all civil penalties that may be assessed as an incident thereof, shall be administered, collected, and enforced by the Department of Revenue in the same manner as the tax imposed under the Retailers' Occupation Tax Act, as now or hereafter amended, insofar as may be practicable; except that in the event of a conflict with the provisions of this Section, this Section shall control. The Department of Revenue shall have full power to: administer and enforce this Section; collect all taxes and penalties due hereunder; dispose of taxes and penalties so collected in the manner hereinafter provided; and determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder. Whenever the Department determines that a refund shall be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in the notification from the Department. The refund shall be paid by the State Treasurer out of the Municipal Motor Fuel Tax Fund. The Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected under this Section. Those taxes and penalties shall be deposited into the Municipal Motor Fuel Tax Fund, a trust fund created in the State treasury. Moneys in the Municipal Motor Fuel Tax Fund shall be used to make payments to municipalities and for the payment of refunds under this Section. On or before the 25th day of each calendar month, the Department shall prepare and certify to the State Comptroller the disbursement of stated sums of money to named municipalities for which taxpayers have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each municipality shall be the amount (not including credit memoranda) collected under this Section from retailers within the municipality during the second preceding calendar month by the Department, plus an amount the Department determines is necessary to offset amounts that were erroneously paid to a different municipality, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the municipality, and not including any amount that the Department determines is necessary to offset any amounts that were payable to a different municipality but were erroneously paid to the municipality, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification.
Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State. An ordinance or resolution imposing or discontinuing the tax under this Section or effecting a change in the rate thereof shall either: (i) be adopted and a certified copy thereof filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing; or (ii) be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. An ordinance adopted in accordance with the provisions of this Section in effect before the effective date of this amendatory Act of the 101st General Assembly shall be deemed to impose the tax in accordance with the provisions of this Section as amended by this amendatory Act of the 101st General Assembly and shall be administered by the Department of Revenue in accordance with the provisions of this Section as amended by this amendatory Act of the 101st General Assembly; provided that, on or before October 1, 2020, the municipality adopts and files a certified copy of a superseding ordinance that imposes the tax in accordance with the provisions of this Section as amended by this amendatory Act of the 101st General Assembly. If a superseding ordinance is not so adopted and filed, then the tax imposed in accordance with the provisions of this Section in effect before the effective date of this amendatory Act of the 101st General Assembly shall be discontinued on January 1, 2021. This Section shall be known and may be cited as the Municipal Motor Fuel Tax Law. (Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19.) |
65 ILCS 5/8-11-2.5 (65 ILCS 5/8-11-2.5)
Sec. 8-11-2.5. Municipal tax review; requests for information. (a) If a municipality has imposed a tax under Section 8-11-2, then the municipality, which may act through its designated auditor or agent, may conduct an audit of tax receipts collected from the public utility that is subject to the tax
or that collects the tax from purchasers on behalf of the municipality to determine whether the amount of tax that was paid by the public utility was accurate.
(b) Not more than once every 2 years, a municipality that has imposed a tax under Section 8-11-2 of this Code may, subject to the limitations and protections stated in the Local Government Taxpayers' Bill of Rights Act, make a written request via e-mail to an e-mail address provided by the utility for any information from a utility in the format maintained by the public utility in the ordinary course of its business that the municipality reasonably requires in order to perform an audit under subsection (a). The information that may be requested by the municipality includes, without limitation: (1) in an electronic format used by the public | | utility in the ordinary course of its business, the premises-specific and other information used by the public utility to determine the amount of tax due to the municipality, for a time period that includes the year in which the request is made and not more than 6 years immediately preceding that year, as appropriate for the period being audited, and which shall include for each customer premises in the municipality: (i) the premises address and zip code; (ii) the classification of the premises as designated by the public utility, such as residential, commercial, or industrial; (iii) monthly usage information sufficient to calculate taxes due, in therms, kilowatts, minutes, or other such other unit of measurement used to calculate the taxes; (iv) the taxes actually assessed, collected, and remitted to the municipality; (v) the first date of service for the premises, if that date occurred within the period being audited; and (vi) any tax exemption claimed for the premises and any additional information that supports a specific tax exemption, if the municipality requests that information, including the customer name and other relevant data; however, a public utility that is an electric utility may not provide other customer-specific information to the municipality; and
|
| (2) the premises address for customer accounts that
| | the public utility's records indicate are: (i) in a bordering municipality, township, or unincorporated area (other than the City of Chicago), provided that the municipality provides the public utility a list of such bordering jurisdictions; or (ii) in any zip code with boundaries that include or are adjacent to the requesting municipality provided that the municipality provides the public utility a list of those zip codes; this item (ii) applies to requests made on or after September 1, 2022. If any such customer is determined by the municipality and the utility to be located within the requesting municipality, then the public utility shall provide the additional information provided in paragraph (1) of this subsection (b).
|
| Following the municipality's receipt of the information provided by the public utility pursuant to paragraphs (1) or (2) of this subsection (b), if a question or issue arises that can only be addressed by accessing customer-specific or additional information not described in this Section, then the utility shall attempt to resolve the question or issue without disclosing any customer-specific information.
(c) Each public utility must provide the information requested under subsection (b) within 45 days after the date of the request.
The time in which a public utility must provide the information requested under subsection (b) may be extended by an agreement between the municipality and the public utility.
(d) If an audit by the municipality or its agents finds an error by the public utility in the amount of taxes paid by the public utility, then the municipality must notify the public utility of the error. Any such notice must be issued pursuant to Section 30 of the Local Government Taxpayers' Bill of Rights Act or
a lesser period of time from the date the tax was due that may be specified in the municipal
ordinance imposing the tax. Upon such a notice, any audit shall be conducted pursuant to Section 35 of the Local Government Taxpayers' Bill of Rights Act subject to the timelines set forth in this subsection (d). The public utility must submit a written response within 60 days after the date the notice was postmarked stating that it has corrected the error or stating the reason that the error is inapplicable or inaccurate. The municipality then has 60 days after the receipt of the public utility's response to review and contest the conclusion of the public utility. If the parties are unable to agree on the disposition of the audit findings within 120 days after the notification of the error to the public utility, then either party may submit the matter for appeal as outlined in Section 40 of the Local Government Taxpayers' Bill of Rights Act. If the appeals process does not produce a satisfactory result, then either party may pursue the alleged error in a court of competent jurisdiction.
(e) The public utility shall be liable to the municipality for unpaid taxes, including taxes that the public utility failed to properly bill to the customer subject to paragraph (2) of subsection (e-10) of this Section. This subsection (e) does not limit a utility's right to an offsetting credit it would otherwise be entitled to, including that authorized by subsection (c) of Section 8-11-2 of this Code. To the extent that a public utility's errors in past tax collections and payments relate to premises located in an area of the municipality that was annexed on or after March 17, 2023 (the effective date of Public Act 102-1144), however, the public utility shall only be liable for such errors beginning 60 days after the date that the municipality provided the public utility notice of the annexation, provided that the public utility provides municipalities with an email address to send annexation notices. A copy of the annexation ordinance and the map filed with the County Clerk sent to the email address provided by the public utility shall be deemed sufficient notice, but other forms of notice may also be sufficient.
(e-5) Upon mutual agreement, a utility and municipality may use a web portal in lieu of email to receive notice of annexations and boundary changes. After December 31, 2025 for a gas public utility that serves more than 2,000,000 customers in Illinois and after December 31, 2022 for all other public utilities that serve more than 1,000,000 retail customers in Illinois, the public utilities shall provide a secure web portal for municipalities to use, and, thereafter, the web portals shall be used by all municipalities to notify the public utilities of annexations. The web portal must provide the municipality with an electronic record of all communications and attached documents that the municipality has submitted through the portal.
(e-10) (1) No later than August 1, 2023, the Department of Revenue shall develop and publish a written process to be used by each public utility and each municipality that imposes a tax under Section 8-11-2 of this Code, which may act through its designated auditor or agent, under which:
(A) by December 31, 2024, and on a regular schedule
| | thereafter to occur approximately every 5 years, each public utility shall work collaboratively with each municipality to develop and file with the Department of Revenue, a master list of all premises addresses in the municipality (including premises addresses with inactive accounts) that are subject to such tax and all accounts in the municipality that are exempt from such tax, provided that the final date for the first master list shall be extended, at the utility's request, to no later than December 31, 2026;
|
| (B) information is provided to the municipality to
| | facilitate development of the master list including information described in paragraph (1) of subsection (b) of this Section regarding all accounts (including premises addresses with inactive accounts) that the public utility's records show are in the municipality and the premises addresses in (i) any bordering municipality, (ii) any bordering township, or (iii) any zip code that is in any part in the municipality or that borders the municipality;
|
| (C) any dispute between the public utility and the
| | municipality related to the master list will be resolved;
|
| (D) on a semi-annual basis following the
| | development of the master list, each public utility shall provide to each municipality certain information that the municipality can use to nominate changes to the master list, including, but not limited to: (i) a list of any tax-related changes, such as the addition or removal of an exemption, or to the taxing jurisdiction, to any account on the master list; and (ii) new premises addresses within the municipality, any bordering municipality, in any bordering township, or in any zip code that is in any part in the municipality or that borders the municipality;
|
| (E) accounts nominated by the municipality to be
| | added or deleted from the master list may be submitted to the public utility and related disputes will be resolved;
|
| (F) changes may be made to the master list; and
(G) the utility may file a master list based solely
| | on its records if the municipality fails to participate and such a municipality may request to restart the process prior to the end of the 5-year cycle.
|
| (2) No public utility is liable for any error in tax collections or payments due more than 60 days after the date that the first master list for the relevant municipality is filed with the Department of Revenue unless such error in tax collection or payment:
(A) was related to a premises address on the master
| | list at the time of the error;
|
| (B) was related to an area of the municipality
| | annexed on or after March 17, 2023 (the effective date of Public Act 102-1144), notice of which was properly provided to the public utility pursuant to the procedures set forth in subsection (e); or
|
| (C) resulted from the public utility's failure to
| | comply with the process established in this subsection (e-10).
|
| (3) If the public utility uses a portal as set forth in subsection (e-5), all lists, changes affecting tax collection and remission, proposed corrections, and reports shall be provided through such portal.
(e-15) If a customer paid a tax to a municipality that the customer did not owe or was in excess of the tax the customer owed, then the customer may, to the extent allowed by Section 9-252 of the Public Utilities Act, recover the tax or over payment from the public utility, and any amount so paid by the public utility may be deducted by that public utility from any taxes then or thereafter owed by the public utility to that municipality.
(e-20) (1) Any court of competent jurisdiction shall have the authority to resolve a claim by a municipality that a public utility materially failed to comply with the requirements of subsections (b) or (c) of this Section If a court finds, after notice and hearing, that a public utility (i) caused a material delay in providing information properly requested under such subsections or (ii) omitted a material portion of information properly requested, then, if the claim relates to subsections (b) or (c), the court shall assess a penalty on the utility of up to $50,000 per audit, or up to $10,000 per audit for a utility that served less than 100,000 retail customers on the date of the audit notice, or, if the claim relates to subsection (e-10), up to $50,000 per 5-year master list cycle or up to $10,000 per cycle for a utility that served less than 100,000 retail customers on the date such master list was filed with the Department, which penalty shall be paid by the public utility to the municipality. Notwithstanding anything to the contrary, a penalty assessed pursuant to this subsection shall be the exclusive remedy for the conduct that is the subject of the claim. A penalty assessed under this subsection shall bar and prohibit pursuit of any other penalty, fine, or recovery related to the conduct for which the penalty was assessed.
(2) No penalty shall be assessed by the Department pursuant to this subsection if the Department finds that a delay or omission was immaterial or de minimis.
(3) Any penalties or fines paid by a public utility pursuant to this subsection shall not be recoverable through the utility's rates.
(4) (Blank).
(f) All account-specific and premises-specific information provided by a public utility under this Section may be used only for the purpose of an audit of taxes conducted under this Section and the enforcement of any related tax claim. All such information must be held in strict confidence by the municipality
and its agents and may not be disclosed to the public under the Freedom of Information Act or under any other similar statutes allowing for or requiring public disclosure.
(g) The provisions of this Section shall not be construed as diminishing or replacing any civil remedy available to a municipality, taxpayer, or tax collector.
(h) This Section does not apply to any municipality having a population greater than 1,000,000.
(i) The changes to subsection (e) and paragraph (2) of subsection (e-10) of this Section made by Public Act 102-1144 apply to taxes due on or after August 1, 2022. The remaining changes to this Section made by Public Act 102-1144 apply on or after March 17, 2023 (the effective date of Public Act 102-1144).
(j) As used in this Section:
"Customer-specific information" means the name, phone number, email address, and banking information of a customer. "Customer-specific information" includes the load-shape data associated with a customer account. "Customer-specific information" does not include the tax-exempt status of the premises and the name of tax-exempt customers.
"Premises-specific information" means any information, including billing and usage data, associated with a premises address that is not customer-specific information.
"Premises address" includes the jurisdiction to which the address is currently coded by the public utility for municipal tax purposes.
(Source: P.A. 102-1144, eff. 3-17-23; 103-9, eff. 6-7-23.)
|
65 ILCS 5/8-11-3
(65 ILCS 5/8-11-3) (from Ch. 24, par. 8-11-3)
Sec. 8-11-3.
The corporate authorities of any municipality may tax persons
engaged in the business of selling cigarettes at retail, at a rate of not
exceeding one cent per package of 20 cigarettes and may provide for the
administration and enforcement of such tax, and for the collection thereof
from the persons subject to the tax, or their suppliers, or from taxpayers
and suppliers, as the corporate authorities determine to be necessary or
practicable for the effective administration of the tax.
The tax herein authorized may not be levied during any period in which
there is in force a municipal retailers' occupation tax levied under
authority of Section 8-11-1. The adoption of a municipal retailers'
occupation tax shall not, however, affect liabilities, obligations and
penalties incurred by any persons pursuant to an ordinance or resolution
imposing a cigarette tax under this Section 8-11-3 and providing for its
administration and enforcement, in respect to any period during which the
cigarette tax has been in effect. Nor shall any suit, action or remedy
instituted or authorized under the cigarette tax ordinance or resolution be
abated or otherwise affected by the adoption of a municipal retailers'
occupation tax ordinance or resolution.
(Source: Laws 1961, p. 576.)
|
65 ILCS 5/8-11-4
(65 ILCS 5/8-11-4) (from Ch. 24, par. 8-11-4)
Sec. 8-11-4.
Each owner of a motor vehicle or motor bicycle may be required by any such
city, village, or town within which he
resides to pay a regular tax or license fee for the use of such motor vehicle or
motor bicycle.
In place of the regular license fee, any city, village or incorporated
town may provide for a motor vehicle tax or license fee at a reduced rate
for residents age 65 or over.
Any city, village or incorporated town of 40,000 or more inhabitants may
appropriate monies annually from such funds, for the construction,
maintenance and operation of testing stations for the inspection of
equipment of motor vehicles as authorized by Section 11-40-2. The balance
of such funds in cities, villages and incorporated towns of 40,000 or more
inhabitants, and the total of such funds in other cities, incorporated
towns and villages shall be used for the purpose of improving, paving,
repairing or maintaining the streets and other public roadways within such
city, incorporated town or village, provided, that the actual cost of the
collection of such fees and the disbursement thereof may be deducted from
the total amount collected and in cities and villages of more than 3,000
inhabitants, not to exceed 35% of such fees may be used also for payment of
salaries and wages of policemen engaged in the duty of regulating traffic.
This amendatory Act of 1973 is not a limit upon any municipality which
is a home rule unit.
(Source: P.A. 83-65.)
|
65 ILCS 5/8-11-5
(65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
Sec. 8-11-5. Home Rule Municipal Service Occupation Tax Act. The
corporate authorities of a home rule municipality may
impose a tax upon all persons engaged, in such municipality, in the
business of making sales of service at the same rate of tax imposed
pursuant to Section 8-11-1, of the selling price of all tangible personal
property transferred by such servicemen either in the form of tangible
personal property or in the form of real estate as an incident to a sale of
service. If imposed, such tax shall only be imposed in 1/4% increments. On
and after September 1, 1991, this additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax may not be imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If a municipality does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel shall be excluded from tax. Each municipality must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. This exception for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
The tax imposed by a home rule municipality
pursuant to this Section and all civil penalties that may be assessed as
an incident thereof shall be collected and enforced by the State
Department of Revenue. The certificate of registration which is issued
by the Department to a retailer under the Retailers' Occupation Tax
Act or under the Service Occupation Tax Act shall permit
such registrant to engage in a business which is taxable under any
ordinance or resolution enacted pursuant to this Section without
registering separately with the Department under such ordinance or
resolution or under this Section. The Department shall have full power
to administer and enforce this Section; to collect all taxes and
penalties due hereunder; to dispose of taxes and penalties so collected
in the manner hereinafter provided, and to determine all rights to
credit memoranda arising on account of the erroneous payment of tax or
penalty hereunder. In the administration of, and compliance with, this
Section the Department and persons who are subject to this Section
shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions,
limitations, penalties and definitions of terms, and employ the same
modes of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the taxing
municipality), 5, 7, 8 (except that the jurisdiction to which the tax shall
be a debt to the extent indicated in that Section 8 shall be the taxing
municipality), 9 (except as to the disposition of taxes and penalties
collected, and except that the returned merchandise credit for this
municipal tax may not be taken against any State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12
(except the reference therein to Section 2b of the Retailers' Occupation
Tax Act), 13 (except that any reference to the State shall mean the
taxing municipality), the first paragraph of Section 15, 16, 17
(except that credit memoranda issued hereunder may not be used to
discharge any State tax liability), 18, 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act,
as fully as if those provisions were set forth herein.
No tax may be imposed by a home rule municipality pursuant to this
Section unless such municipality also imposes a tax at the same rate
pursuant to Section 8-11-1 of this Act.
Persons subject to any tax imposed pursuant to the authority granted
in this Section may reimburse themselves for their serviceman's tax
liability hereunder by separately stating such tax as an additional
charge, which charge may be stated in combination, in a single amount,
with State tax which servicemen are authorized to collect under the
Service Use Tax Act, pursuant to such bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be made under
this Section to a claimant instead of issuing credit memorandum, the
Department shall notify the State Comptroller, who shall cause the
order to be drawn for the amount specified, and to the person named,
in such notification from the Department. Such refund shall be paid by
the State Treasurer out of the home rule municipal retailers' occupation
tax fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Home Rule Municipal Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on
or before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums
of money to named municipalities, the municipalities to be those from
which suppliers and servicemen have paid taxes or penalties hereunder to
the Department during the second preceding calendar month. The amount
to be paid to each municipality shall be the amount (not including credit
memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019) collected hereunder during the second preceding calendar
month by the Department, and not including an amount equal to the amount
of refunds made during the second preceding calendar month by the
Department on behalf of such municipality, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by
the Comptroller, of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund
provided for in this Section to be given to the Comptroller by the
Department, the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained in such
certification.
In addition to the disbursement required by the preceding paragraph and
in order to mitigate delays caused by distribution procedures, an
allocation shall, if requested, be made within 10 days after January 14, 1991,
and in November of 1991 and each year thereafter, to each municipality that
received more than $500,000 during the preceding fiscal year, (July 1 through
June 30) whether collected by the municipality or disbursed by the Department
as required by this Section. Within 10 days after January 14, 1991,
participating municipalities shall notify the Department in writing of their
intent to participate. In addition, for the initial distribution,
participating municipalities shall certify to the Department the amounts
collected by the municipality for each month under its home rule occupation and
service occupation tax during the period July 1, 1989 through June 30, 1990.
The allocation within 10 days after January 14, 1991,
shall be in an amount equal to the monthly average of these amounts,
excluding the 2 months of highest receipts. Monthly average for the period
of July 1, 1990 through June 30, 1991 will be determined as follows: the
amounts collected by the municipality under its home rule occupation and
service occupation tax during the period of July 1, 1990 through September 30,
1990, plus amounts collected by the Department and paid to such
municipality through June 30, 1991, excluding the 2 months of highest
receipts. The monthly average for each subsequent period of July 1 through
June 30 shall be an amount equal to the monthly distribution made to each
such municipality under the preceding paragraph during this period,
excluding the 2 months of highest receipts. The distribution made in
November 1991 and each year thereafter under this paragraph and the
preceding paragraph shall be reduced by the amount allocated and disbursed
under this paragraph in the preceding period of July 1 through June 30.
The Department shall prepare and certify to the Comptroller for
disbursement the allocations made in accordance with this paragraph.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in any
business which under the constitution of the United States may not be
made the subject of taxation by this State.
An ordinance or resolution imposing or discontinuing a tax hereunder or
effecting a change in the rate thereof shall be adopted and a certified
copy thereof filed with the Department on or before the first day of June,
whereupon the Department shall proceed to administer and enforce this
Section as of the first day of September next following such adoption and
filing. Beginning January 1, 1992, an ordinance or resolution imposing or
discontinuing the tax hereunder or effecting a change in the rate thereof
shall be adopted and a certified copy thereof filed with the Department on
or before the first day of July, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993, an ordinance
or resolution imposing or discontinuing the tax hereunder or effecting a
change in the rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of October, whereupon
the Department shall proceed to administer and enforce this Section as of
the first day of January next following such adoption and filing.
However, a municipality located in a county with a population in excess of
3,000,000 that elected to become a home rule unit at the general primary
election in 1994 may adopt an ordinance or resolution imposing the tax under
this Section and file a certified copy of the ordinance or resolution with the
Department on or before July 1, 1994. The Department shall then proceed to
administer and enforce this Section as of October 1, 1994.
Beginning April 1, 1998, an ordinance or
resolution imposing or
discontinuing the tax hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with the Department on
or
before the first day of April, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of July next following
the adoption and filing; or (ii) be adopted and a certified copy thereof filed
with the Department on or before the first day of October, whereupon the
Department shall proceed to administer and enforce this Section as of the first
day of January next following the adoption and filing.
Any unobligated balance remaining in the Municipal Retailers' Occupation
Tax Fund on December 31, 1989, which fund was abolished by Public Act
85-1135, and all receipts of municipal tax as a result of audits of
liability periods prior to January 1, 1990, shall be paid into the Local
Government Tax Fund, for distribution as provided by this Section prior to
the enactment of Public Act 85-1135. All receipts of municipal tax as a
result of an assessment not arising from an audit, for liability periods
prior to January 1, 1990, shall be paid into the Local Government Tax Fund
for distribution before July 1, 1990, as provided by this Section prior to
the enactment of Public Act 85-1135, and on and after July 1, 1990, all
such receipts shall be distributed as provided in Section 6z-18 of the
State Finance Act.
As used in this Section, "municipal" and "municipality" means a city,
village or incorporated town, including an incorporated town which has
superseded a civil township.
This Section shall be known and may be cited as the Home Rule Municipal
Service Occupation Tax Act.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
|
65 ILCS 5/8-11-6
(65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
Sec. 8-11-6. Home Rule Municipal Use Tax Act.
(a) The corporate authorities of a home rule municipality may
impose a tax upon the privilege of using, in such municipality, any item of
tangible personal property which is purchased at retail from a retailer, and
which is titled or registered at a location within the corporate limits of
such home rule municipality with an agency of this State's government, at a
rate which is an increment of 1/4% and based on the selling price of such
tangible personal property, as "selling price" is defined in the Use Tax
Act. In home rule municipalities with less than 2,000,000 inhabitants, the
tax shall be collected by the municipality imposing the tax from persons
whose Illinois address for titling or registration purposes is given as
being in such municipality.
(b) In home rule municipalities with 2,000,000 or more inhabitants, the
corporate authorities of the municipality may additionally impose a tax
beginning July 1, 1991 upon the privilege of using in the
municipality, any item of tangible personal property, other than tangible
personal property titled or registered with an agency of the State's
government, that is purchased at retail from a retailer located outside the
corporate limits of the municipality, at a rate that is an increment of
1/4% not to exceed 1% and based on the selling price of the tangible
personal property, as "selling price" is defined in the Use Tax Act. Such
tax shall be collected from the purchaser either by the municipality imposing
such tax or by the Department of Revenue pursuant to an agreement between the
Department and the municipality.
To prevent multiple home rule taxation, the use in a home rule
municipality of tangible personal property that is acquired outside the
municipality and caused to be brought into the municipality by a person who
has already paid a home rule municipal tax in another municipality in
respect to the sale, purchase, or use of that property, shall be exempt to
the extent of the amount of the tax properly due and paid in the other home
rule municipality.
(c) If a municipality having 2,000,000 or more inhabitants imposes the
tax authorized by subsection (a),
then the tax shall be collected by the Illinois Department of Revenue when
the property is purchased at retail from a retailer in the county in which
the home rule municipality imposing the tax is located, and in all
contiguous counties. The tax shall be remitted to the State, or an
exemption determination must be obtained from the Department before the
title or certificate of registration for the property may be issued. The
tax or proof of exemption may be transmitted to the Department by way of
the State agency with which, or State officer with whom, the tangible
personal property must be titled or registered if the Department and that
agency or State officer determine that this procedure will expedite the
processing of applications for title or registration.
The Department shall have full power to administer and enforce this
Section to collect all taxes, penalties and interest due hereunder, to
dispose of taxes, penalties and interest so collected in the manner
hereinafter provided, and determine all rights to credit memoranda or
refunds arising on account of the erroneous payment of tax, penalty or
interest hereunder. In the administration of and compliance with this
Section the Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities, powers and duties,
and be subject to the same conditions, restrictions, limitations, penalties
and definitions of terms, and employ the same modes of procedure as are
prescribed in Sections 2 (except the definition of "retailer maintaining a
place of business in this State"), 3 (except provisions pertaining to the
State rate of tax, and except provisions concerning collection or refunding
of the tax by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22 of the Use Tax Act, which are not inconsistent with
this Section, as fully as if provisions contained in those Sections of the
Use Tax Act were set forth herein.
Whenever the Department determines that a refund shall be made under this
Section to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause the order to
be drawn for the amount specified, and to the person named, in such
notification from the Department. Such refund shall be paid by the State
Treasurer out of the home rule municipal retailers' occupation tax fund.
The Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes, penalties and interest collected hereunder.
On or before the 25th day of each calendar month, the Department shall
prepare and certify to the State Comptroller the disbursement of stated
sums of money to named municipalities, the municipality in each instance to
be that municipality from which the Department during the second preceding
calendar month, collected municipal use tax from any person whose Illinois
address for titling or registration purposes is given as being in such
municipality. The amount to be paid to each
municipality shall be the amount (not including credit memoranda) collected
hereunder during the second preceding calendar month by the Department, and
not including an amount equal to the amount of refunds made during the
second preceding calendar month by the Department on behalf of such
municipality, less 2% of the balance, which sum shall be retained by the State Treasurer to cover the costs incurred by the Department in administering and enforcing the provisions of this Section. The Department, at the time of each monthly disbursement to the municipalities, shall prepare and certify to the Comptroller the amount so retained by the State Treasurer, which shall be transferred into the Tax Compliance and Administration Fund. Within 10 days
after receipt by the State Comptroller of the disbursement certification to
the municipalities provided for in this Section to be given to the State
Comptroller by the Department,
the State Comptroller shall cause the orders to be drawn for the respective
amounts in accordance with the directions contained in that certification.
Any ordinance imposing or discontinuing any tax to be collected and
enforced by the Department under this Section shall
be adopted and a certified copy thereof filed with the Department on or
before October 1, whereupon the Department of Revenue shall proceed to
administer and enforce this Section on behalf of the municipalities as of
January 1 next following such adoption and filing. Beginning April 1, 1998,
any ordinance imposing or discontinuing any tax to be collected and enforced
by the Department under this Section shall either (i) be adopted and a
certified copy thereof filed with the Department on or before April 1,
whereupon the Department of Revenue shall proceed to administer and enforce
this Section on behalf of the municipalities as of July 1 next following the
adoption and filing; or (ii) be adopted and a certified copy thereof filed
with the Department on or before October 1, whereupon the Department of
Revenue shall proceed to administer and enforce this Section on behalf of
the municipalities as of January 1 next following the adoption and filing.
Nothing in this subsection (c) shall prevent a home rule municipality
from collecting the tax pursuant to subsection (a) in any situation where
such tax is not collected by the Department of Revenue under this subsection
(c).
(d) Any unobligated balance remaining in the Municipal Retailers'
Occupation Tax Fund on December 31, 1989, which fund was abolished by Public
Act 85-1135, and all receipts of municipal tax as a result of audits of
liability periods prior to January 1, 1990, shall be paid into the Local
Government Tax Fund, for distribution as provided by this Section prior to
the enactment of Public Act 85-1135. All receipts of municipal tax as a
result of an assessment not arising from an audit, for liability periods
prior to January 1, 1990, shall be paid into the Local Government Tax Fund
for distribution before July 1, 1990, as provided by this Section prior to
the enactment of Public Act 85-1135, and on and after July 1, 1990, all
such receipts shall be distributed as provided in Section 6z-18 of the
State Finance Act.
(e) As used in this Section, "Municipal" and "Municipality" means a city,
village or incorporated town, including an incorporated town which has
superseded a civil township.
(f) This Section shall be known and may be cited as the Home Rule
Municipal Use Tax Act.
(Source: P.A. 98-1049, eff. 8-25-14.)
|
65 ILCS 5/8-11-6a (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a) Sec. 8-11-6a. Home rule municipalities; preemption of certain taxes. Except as provided in Sections 8-11-1, 8-11-5, 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on and after September 1, 1990, no home rule municipality has the authority to impose, pursuant to its home rule authority, a retailer's occupation tax, service occupation tax, use tax, sales tax or other tax on the use, sale or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property. Notwithstanding the foregoing, this Section does not preempt any home rule imposed tax such as the following: (1) a tax on alcoholic beverages, whether based on gross receipts, volume sold or any other measurement; (2) a tax based on the number of units of cigarettes or tobacco products (provided, however, that a home rule municipality that has not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, shall not impose such a tax after that date); (3) a tax, however measured, based on the use of a hotel or motel room or similar facility; (4) a tax, however measured, on the sale or transfer of real property; (5) a tax, however measured, on lease receipts; (6) a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; or (7) other taxes not based on the selling or purchase price or gross receipts from the use, sale or purchase of tangible personal property. This Section does not preempt a home rule municipality with a population of more than 2,000,000 from imposing a tax, however measured, on the use, for consideration, of a parking lot, garage, or other parking facility. This Section is not intended to affect any existing tax on food and beverages prepared for immediate consumption on the premises where the sale occurs, or any existing tax on alcoholic beverages, or any existing tax imposed on the charge for renting a hotel or motel room, which was in effect January 15, 1988, or any extension of the effective date of such an existing tax by ordinance of the municipality imposing the tax, which extension is hereby authorized, in any non-home rule municipality in which the imposition of such a tax has been upheld by judicial determination, nor is this Section intended to preempt the authority granted by Public Act 85-1006. On and after December 1, 2019, no home rule municipality has the authority to impose, pursuant to its home rule authority, a tax, however measured, on sales of aviation fuel, as defined in Section 3 of the Retailers' Occupation Tax Act, unless the tax is not subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133, or unless the tax revenue is expended for airport-related purposes. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Aviation fuel shall be excluded from tax only if, and for so long as, the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax. The changes made to this Section by Public Act 101-10 are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. (Source: P.A. 103-781, eff. 8-5-24.) |
65 ILCS 5/8-11-6b
(65 ILCS 5/8-11-6b)
Sec. 8-11-6b.
Home rule soft drink taxes.
(a) Except as provided in Sections 8-11-1, 8-11-5 and 8-11-6, or as provided
in this Section, no home rule municipality has the authority to impose,
pursuant to its home rule authority, a tax on the sale, purchase, or use of
soft
drinks regardless of whether the measure of the tax is selling price, purchase
price, gross receipts, unit of volumetric measure, or any other measure. For
purposes of this subsection, the
term "soft drink" has the meaning set forth in Section 2-10 of the
Retailers' Occupation Tax Act, as may be amended from time to time, except that
the term shall not be limited to drinks contained in a closed or sealed bottle,
can, carton, or container. This Section is a denial and limitation, under
subsection
(g) of Section 6 of Article VII of the Illinois Constitution, on the power of
home rule units to tax.
(b) The corporate authorities of a home rule municipality
with a population in excess of 1,000,000 may impose a tax, which shall not take
effect prior to April 1, 1994, upon all persons engaged in the business of
selling soft drinks (other than fountain soft drinks) at retail in the
municipality based on the gross receipts from those sales made in the course of
such business. If imposed, the tax shall only be in 1/4% increments and shall
not exceed 3%. For purposes of this subsection, the term "soft drink"
has the meaning set forth in
Section 2-10 of the Retailers' Occupation Tax Act, as may be amended from time
to time, except that the term shall not be limited to drinks contained in a
closed or sealed bottle, can, carton or container; the term "fountain soft
drinks" means soft drinks which are prepared by the retail seller of the
soft drinks by mixing syrup or concentrate with water, by hand or through a
soft drink dispensing machine, at or near the point and time of sale to the
retail purchaser; and the term "soft drink dispensing machine" means
a device which mixes soft
drink syrup or concentrate with water and
dispenses the mixture into an open container as a ready to drink soft drink.
The tax imposed under this subsection and all civil penalties that may be
assessed as an incident to that tax shall be collected and enforced by the
Illinois Department of Revenue. The Department shall have full power to
administer and enforce this subsection, to collect all taxes and penalties so
collected in the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous payment of tax
or penalty under this subsection. In the administration of and compliance with
this subsection, the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities, powers and
duties, shall be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions, and definitions of terms, and shall employ
the same modes of procedure applicable to the Retailers' Occupation Tax as are
prescribed in Sections 1, 2 through 2-65 (in respect to all provisions of those
Sections other than the State rate of taxes), 2c, 2h, 2i, 3 (except as to the
disposition of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, until January 1, 1994,
13.5 of the Retailers' Occupation Tax Act, and on and after January 1, 1994,
all applicable provisions of the
Uniform Penalty and Interest Act that are not inconsistent with this
subsection, as fully as if provisions contained in those Sections of the
Retailers' Occupation Tax Act were set forth in this subsection.
Persons subject to any tax imposed under the authority granted by this
subsection may reimburse themselves for their seller's tax liability under this
subsection by separately stating that tax as an additional charge, which charge
may be stated in combination, in a single amount, with State taxes that sellers
are required to collect under the Use Tax Act pursuant to bracket schedules as
the Department may prescribe. The retailer filing the return shall, at the
time of filing the return, pay to the Department the amount of tax imposed
under this subsection, less the discount of 1.75%, which is allowed to
reimburse the retailer for the expenses incurred in keeping records, preparing
the filing returns, remitting the tax, and supplying data to the Department on
request.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memoranda, the Department
shall notify the State Comptroller, who shall cause a warrant to be drawn for
the amount specified and to the person named in the notification from the
Department. The refund shall be paid by the State Treasurer out of the Home
Rule Municipal Soft Drink Retailers' Occupation Tax Fund.
The Department shall forthwith pay over to the State Treasurer, ex officio,
as trustee, all taxes and penalties collected hereunder. On or before the 25th
day of each calendar
month, the Department shall prepare and certify to the Comptroller the amount
to be paid to named municipalities, the municipalities to be those from which
retailers have paid taxes or penalties hereunder to the Department during the
second preceding calendar month. The amount to be paid to each municipality
shall be the amount collected hereunder during the second preceding calendar
month by the Department, less any amounts determined by the Department to be
necessary for the payment of refunds, and less 4% for the first year the tax is
in effect and 2% thereafter of such balance, which sum
shall be deposited by the State Treasurer into the Tax Compliance and
Administration Fund in the State treasury from which it shall be appropriated
to the Department to cover the costs of the Department in administering and
enforcing the provisions of this subsection. Within 10 days after
receipt by the Comptroller of the certification, the Comptroller shall cause
the orders to be drawn for the respective amount in accordance with the
directions contained in such certification.
Nothing in this Section shall be construed to authorize a municipality to
impose a tax upon the privilege of engaging in any business which under the
Constitution of the United States may not be made the subject of taxation by
the State.
A certificate of registration issued by the Illinois Department of Revenue to
a retailer under the Retailers' Occupation Tax Act shall permit the registrant
to engage in a business that is taxed under the tax imposed under this
subsection and no additional registration shall be required under the ordinance
imposing a tax or under this subsection.
A certified copy of any ordinance imposing or discontinuing any tax under
this subsection or effecting a change in the rate of that tax shall be filed
with the Department, whereupon the Department shall proceed to administer and
enforce this subsection on behalf of such municipality as of the first day of
February following the date of filing. This tax shall be known and cited as
the Home Rule Municipal Soft Drink Retailers' Occupation Tax.
(c) The corporate authorities of a home rule
municipality with a population in excess of 1,000,000 may impose a tax, which
shall not take effect prior to April 1, 1994, on persons engaged in the
business of selling fountain soft drinks at retail at a rate not to exceed 9%
of the cost price of the fountain soft drinks at retail in such municipality.
For purposes of this subsection, the term "soft drink" has the meaning set
forth in Section 2-10 of the
Retailers' Occupation Tax Act, as may be amended from time to time, except that
the term shall not be limited to drinks contained in a closed or sealed bottle,
can,
carton, or container; the term "fountain soft drinks" means soft drinks
which are prepared by the retail seller of the soft drinks by mixing soft drink
syrup or concentrate with water, by hand or through a soft drink dispensing
machine at or near the point and time of sale to the retail purchaser; the term
"soft
drink dispensing machine" means a device which mixes soft drink syrup or
concentrate with water and dispenses such mixture into an open container as a
ready to drink soft drink; the term "sold at retail" shall mean any transfer
of the ownership or title to tangible personal property to a purchaser, for the
purpose of use or consumption, and not for the purpose of resale, for valuable
consideration;
the term "cost price of
the fountain soft drinks" means the consideration paid by the retail
seller of the fountain soft drink, valued in money, whether paid in money or
otherwise, including cash, credits and services, and shall be determined
without any deduction on account of the supplier's cost of the property sold or
on account or any other expenses incurred by the supplier, for the purchase of
soft drink syrup or concentrate which is designed to be further mixed with
water before it is consumed as a soft drink; and the term "supplier" means
any person who makes sales of soft drink syrup or concentrate to a retail
seller of fountain soft drinks for purposes of resale as fountain soft drinks.
The tax authorized by this subsection shall be collected, enforced, and
administered by the municipality imposing the tax. Persons subject to the tax
may reimburse themselves for their tax
liability
hereunder by separately stating an amount equal to the tax as an additional
charge to their retail purchasers or may include such amount as part of the
selling price of the soft drink. The municipality imposing the tax shall
provide for its collection from the person subject
to the tax by requiring that the supplier to the person subject to the tax
collect and remit the tax to the municipality. If the supplier fails to
collect the tax or if the person subject to the tax fails to pay the tax to its
supplier, the person subject to the tax shall make the tax payment directly to
the municipality. Payment of the tax by the retailer to the supplier shall
relieve the retailer of any further liability for the tax.
(d) If either tax imposed or authorized by this Section 8-11-6b is repealed
by the General Assembly or has its maximum rate reduced by the General
Assembly, or is declared unlawful or unconstitutional on its face by any court
of competent jurisdiction after all appeals have been exhausted or the time to
appeal has expired, then this Section 8-11-6b is automatically repealed
and no longer effective without further action by the General Assembly.
(e) Notwithstanding the preemption of taxes on the sale, purchase or use
of soft drinks, taxes on the sale, purchase, or use of soft drinks which had
been imposed by a municipality prior to the effective date of this amendatory
Act of 1993 are specifically authorized under this Section for sales made on or
after the effective date of this amendatory Act of 1993 through March 31,
1994.
(Source: P.A. 88-507.)
|
65 ILCS 5/8-11-6c (65 ILCS 5/8-11-6c) Sec. 8-11-6c. Home Rule food and beverage tax to support parking facilities.
(a) In addition to any other tax that it is authorized to impose, a home rule municipality that has not imposed a tax under Section 8-11-1 or 8-11-5 may impose a tax, as limited by this Section, on the gross receipts from the sale of alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption. (b) If imposed, the tax may be imposed only for a defined and limited period of time and must be limited to a defined geographic area within the municipality. The defined geographic area must be a contiguous area of no more than one square mile. The tax may be imposed only in 0.25% increments, and the rate of tax may not exceed 2%.
At the time that the ordinance imposing the tax is adopted, the municipality must have obtained the certified written consent of at least three-fourths of the operators of the businesses upon which the tax will be imposed. This tax may not be imposed for longer than 25 years after the municipality first levies the tax. (c) The municipality must maintain the proceeds of the tax in a separate account and may use those moneys only for the costs associated with land acquisition, design, construction, and maintenance of parking facilities within the defined geographic area. (d) The tax shall be administered by the municipality imposing it.
(Source: P.A. 95-544, eff. 8-28-07.) |
65 ILCS 5/8-11-7
(65 ILCS 5/8-11-7) (from Ch. 24, par. 8-11-7)
Sec. 8-11-7.
The corporate authorities of a municipality may impose
a tax upon all persons engaged in the business of renting automobiles in
the municipality at the rate of not to exceed 1% of the gross receipts from
such business. The tax imposed by a municipality pursuant to this Section
and all civil penalties that may be assessed as an incident thereof shall
be collected and enforced by the State Department of Revenue. The certificate
of registration which is issued by the Department to a retailer under the
Retailers' Occupation Tax Act or under the Automobile Renting Occupation and Use Tax
Act shall permit such
person to engage in a
business which is taxable under any ordinance or resolution enacted pursuant
to this Section without registering separately with the Department under
such ordinance or resolution or under this Section. The Department shall
have full power to administer and enforce this Section; to collect all taxes
and penalties due hereunder; to dispose of taxes and penalties so collected
in the manner hereinafter provided; and to determine all rights to credit
memoranda, arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of, and compliance with, this Section,
the Department and persons who are subject to this Section shall have the
same rights, remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure, as are prescribed
in Sections 2 and 3 (in respect to all provisions therein other than the
State rate of tax; and with relation to the provisions of the "Retailers'
Occupation Tax" referred to therein, except as to the disposition of taxes
and penalties collected, and except for the provision allowing retailers
a deduction from the tax to cover certain costs, and except that credit
memoranda issued hereunder may not be used to discharge any State tax
liability) of the Automobile Renting Occupation and Use Tax Act, as fully
as if those provisions were set forth herein.
Persons subject to any tax imposed pursuant to the authority granted in
this Section may reimburse themselves for their tax liability hereunder
by separately stating such tax as an additional charge, which charge may
be stated in combination, in a single amount, with State tax which sellers
are required to collect under the Automobile Renting Occupation and
Use Tax Act pursuant to such bracket schedules as the Department may
prescribe.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn
for the amount specified, and to the person named, in such notification
from the Department. Such refund shall be paid by the State Treasurer out
of the municipal automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes and penalties collected hereunder. On or before the
25th day of each calendar month, the Department shall prepare and certify
to the Comptroller the disbursement of stated sums of money to named
municipalities, the municipalities to be those from which rentors have paid
taxes or penalties hereunder to the Department during the second preceding
calendar month. The amount to be paid to each municipality shall be the
amount (not including credit memoranda) collected hereunder during the
second preceding calendar month by the Department, and not including an
amount equal to the amount of refunds made during the second preceding
calendar month by the Department on behalf of such municipality, less 1.6%
of such balance, which sum shall be retained by the State Treasurer to
cover the costs incurred by the Department in administering and enforcing
this Section as provided herein. The Department at the time of each
monthly disbursement to the municipalities shall prepare and certify to the
Comptroller the amount, so retained by the State Treasurer, to be paid into
the General Revenue Fund of the State Treasury. Within 10 days after
receipt, by the Comptroller, of the disbursement certification to the
municipalities and the General Revenue Fund, provided for in this
Section to be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in such certification.
Nothing in this Section shall be construed to authorize a municipality
to impose a tax upon the privilege of engaging in any business which under
the Constitution of the United States may not be made the subject of taxation
by this State.
An ordinance or resolution imposing a tax hereunder or effecting a change
in the rate thereof shall be effective on the first day of the calendar
month next following publication as provided in Section 1-2-4. The corporate
authorities of any municipality which levies a tax authorized by this Section
shall transmit to the Department of Revenue on or not later than 5 days
after publication a certified copy of the ordinance or resolution imposing
such tax whereupon the Department of Revenue shall proceed to administer
and enforce this Section on behalf of such municipality as of the effective
date of the ordinance or resolution. Upon a change in rate of a tax levied
hereunder, or upon the discontinuance of the tax, the corporate authorities
of the municipality shall on or not later than 5 days after publication
of the ordinance or resolution discontinuing the tax or effecting a change
in rate transmit to the Department of Revenue a certified copy of the
ordinance or resolution effecting such change or discontinuance.
The Department of Revenue must upon the request of the municipal clerk,
city council or village board of trustees submit to a city, village or
incorporated town a list of those persons who are registered with the
Department to pay automobile renting occupation tax within that
governmental unit. This list shall contain only the names of persons who
have paid the tax and not the amount of tax paid by such person.
As used in this Section, "municipal" and "municipality" means a city, village
or incorporated town, including an incorporated town which has superseded
a civil township.
This Section shall be known and may be cited as the "Municipal Automobile
Renting Occupation Tax Act".
(Source: P.A. 86-1475.)
|
65 ILCS 5/8-11-8
(65 ILCS 5/8-11-8) (from Ch. 24, par. 8-11-8)
Sec. 8-11-8.
The corporate authorities of a municipality may impose a
tax upon the privilege of using, in such municipality, an automobile which
is rented from a rentor outside Illinois, and which is titled or registered
with an agency of this State's government, at a rate not to exceed 1% of
the rental price of such automobile. Such tax shall be collected from persons
whose Illinois address for titling or registration purposes is given as
being in such municipality. Such tax shall be collected by the Department
of Revenue for any municipality imposing such tax. Such tax must be paid
to the State, or an exemption determination must be obtained from the Department
of Revenue, before the title or certificate of registration for the property
may be issued. The tax or proof of exemption may be transmitted to the
Department by way of the State agency with which, or State officer with
whom, the tangible personal property must be titled or registered if the
Department and such agency or State officer determine that this procedure
will expedite the processing of applications for title or registration.
The Department shall have full power to administer and enforce this Section;
to collect all taxes, penalties and interest due hereunder; to dispose of
taxes, penalties and interest so collected in the manner hereinafter provided,
and to determine all rights to credit memoranda or refunds arising on account
of the erroneous payment of tax, penalty or interest hereunder. In the
administration of, and compliance with, this Section, the Department and
persons who are subject to this Section shall have the same rights, remedies,
privileges, immunities, powers and duties, and be subject to the same conditions,
restrictions, limitations, penalties and definitions of terms, and employ
the same modes of procedure as are prescribed in Sections 2 and 4 (except
provisions pertaining to the State rate of tax; and with relation to the
provisions of the "Use Tax Act" referred to therein, except provisions concerning
collection or refunding of the tax by retailers, and except the provisions
of Section 19 pertaining to claims by retailers and except the last paragraph
concerning refunds, and except that credit memoranda issued hereunder may
not be used to discharge any State tax liability) of the "Automobile Renting
Occupation and Use Tax Act", enacted by the Eighty-second General Assembly,
as the same are now or may hereafter be amended, which are not inconsistent
with this Section, as fully as if provisions contained in those Sections
of said Act were set forth herein.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn
for the amount specified, and to the person named, in such notification
from the Department. Such refund shall be paid by the State Treasurer out
of the municipal automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes, penalties and interest collected hereunder. On or
before the 25th day of each calendar month, the Department shall prepare
and certify to the State Comptroller the disbursement of stated sums of
money to named municipalities, the municipality in each instance to be that
municipality from which the Department, during the second preceding calendar
month, collected taxes hereunder from persons whose Illinois address for
titling or registration purposes is given as being in such municipality.
The amount to be paid to each municipality shall be the amount (not including
credit memoranda) collected hereunder during the second preceding calendar
month by the Department, and not including an amount equal to the amount
of refunds made during the second preceding calendar month by the Department
on behalf of such municipality, less 1.6% of such balance, which sum shall
be retained by the State Treasurer to cover the costs incurred by the Department
in administering and enforcing this Section as provided herein. The Department
at the time of each monthly disbursement to the municipalities shall prepare
and certify to the State Comptroller the amount, so retained by the State
Treasurer, to be paid into the General Revenue Fund of the State Treasury.
Within 10 days after receipt, by the State Comptroller, of the disbursement
certification to the municipalities and the General Revenue Fund, provided
or in this Section to be given to the State Comptroller by the Department,
the State Comptroller shall cause the orders to be drawn for the respective
amounts in accordance with the directions contained in such certification.
An ordinance or resolution imposing a tax hereunder or effecting a change
in the rate thereof shall be effective on the first day of the second calendar
month next following publication as provided in Section 1-2-4. The corporate
authorities of any municipality which levies a tax authorized by this Section
shall transmit to the Department of Revenue not later than 5 days after
publication a certified copy of the ordinance or resolution imposing such
tax whereupon the Department of Revenue shall proceed to administer and
enforce this Section on behalf of such municipality as of the effective
date of the ordinance or resolution. Upon a change in rate of a tax levied
hereunder, or upon the discontinuance of the tax, the corporate authorities
of the municipality shall, on or not later than 5 days after publication
of the ordinance or resolution discontinuing the tax or effecting a change
in rate, transmit to the Department of Revenue a certified copy of the ordinance
or resolution effecting such change or discontinuance.
As used in this Section, "Municipal" and "Municipality" means a city, village
or incorporated town, including an incorporated town which has superseded
a civil township.
This Section shall be known and may be cited as the "Municipal Automobile
Renting Use Tax Act".
(Source: P.A. 84-149.)
|
65 ILCS 5/8-11-9
(65 ILCS 5/8-11-9)
Sec. 8-11-9. (Repealed).
(Source: P.A. 84-149. Repealed by P.A. 98-584, eff. 8-27-13.)
|
65 ILCS 5/8-11-9.1
(65 ILCS 5/8-11-9.1) (from Ch. 24, par. 8-11-9.1)
Sec. 8-11-9.1.
Except as hereinafter provided, the Department
of Revenue shall publish and make available
to each municipality a quarterly report in which the Department of Revenue
shall list any municipal retailers' occupation taxes collected pursuant
to Section 8-11-1 of this Code, service occupation taxes collected
pursuant to Section 8-11-5 of this Code and use taxes collected pursuant
to Section 8-11-6 of this Code, during the previous quarter and such list
shall be itemized according to the following merchandise subject areas:
1. general merchandise;
2. food;
3. drinking and eating places;
4. apparel;
5. furniture and home furnishings and all other household appliances
including but not limited to desks, china, glassware, drapery, upholstery,
radios, televisions and any repair for any such items;
6. lumber, hardware, building and highway construction and all other kinds
of construction including but not limited to roofing, masonry, wrecking,
demolition, excavating, plumbing and water well drilling;
7. automobiles, both new and used, and automobile accessories, parking
lots, repairs, gasoline and service stations;
8. drugs, chemicals, paper, jewelry, alcoholic beverages, antiques, sporting
goods, books and stationery;
9. all manufacturers; and
10. farm crops and livestock, timber, printing, crude petroleum, oil,
natural gas, gas liquids and any and all items that are not listed in
paragraphs 1 through 9 of this Section that are necessary in order to give
municipalities a complete picture of the taxes to be expected. Such report
shall be distributed to all municipal governments no later than 90 days
after the last due date for tax returns for the final month of the quarter
for which the report was prepared. The Department of Revenue may combine
the reports for all of the municipalities into a single report.
This Section shall not be so construed as to require such listing to
disclose the information in any individual return in violation of Section
11 of the "Retailers' Occupation Tax Act".
(Source: P.A. 85-293.)
|
65 ILCS 5/8-11-11
(65 ILCS 5/8-11-11) (from Ch. 24, par. 8-11-11)
Sec. 8-11-11.
In addition to any other taxes authorized by law, the corporate
authorities of a municipality may impose a tax upon the privilege of
leasing motor vehicles within the municipality to a lessee on a daily
or weekly basis
in an amount not to exceed $2.75 per vehicle per rental period
specified in the lease agreement. The tax may be stated separately in
such lease agreement, invoice or bill.
The ordinance or resolution imposing any such tax shall provide for the
means of its administration, collection and enforcement by the municipality.
As used in this Section, "municipality" means a city, village or
incorporated town, including an incorporated town which has superseded a
civil township, and "motor vehicle" has the meaning ascribed to it in
Section 1-146 of The Illinois Vehicle Code.
(Source: P.A. 84-1479.)
|
65 ILCS 5/8-11-15
(65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
Sec. 8-11-15.
(a) The corporate authorities of a municipality of over
100,000 inhabitants may, upon approval of the electors of the municipality
pursuant to subsection (b), impose a tax of one cent per gallon on motor
fuel sold at retail within such municipality.
A tax imposed pursuant to this Section shall be paid in addition to any
other taxes on such motor fuel.
(b) The corporate authorities of the municipality may by resolution call
for the submission to the electors of the municipality of the question of
whether the municipality shall impose such tax. Such question shall be
certified by the municipal clerk to the election authority in accordance
with Section 28-5 of The Election Code. The
question shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the city (village or incorporated town) of ....... YES impose a tax of one cent per - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
gallon on motor fuel sold at NO retail within its boundaries? - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the electors in the municipality voting upon the
question vote in the affirmative, such tax shall be imposed.
(c) The purchaser of the motor fuel shall be liable for payment of a tax
imposed pursuant to this Section. This Section shall not be construed to
impose a tax on the occupation of persons engaged in the sale of motor fuel.
If a municipality imposes a tax on motor fuel pursuant to this Section,
it shall be the duty of any person engaged in the retail sale of
motor fuel within such municipality to collect such tax from the purchaser
at the same time he collects the purchase price of the motor fuel and to
pay over such tax to the municipality as prescribed by the ordinance of the
municipality imposing such tax.
(d) For purposes of this Section, "motor fuel" shall have the same
meaning as provided in the "Motor Fuel Tax Law".
(Source: P.A. 84-1099 .)
|
65 ILCS 5/8-11-16
(65 ILCS 5/8-11-16) (from Ch. 24, par. 8-11-16)
Sec. 8-11-16.
The Department of Revenue shall submit to each
municipality each year a list of those persons within that municipality who
are registered with the Department under the Retailers' Occupation Tax Act.
The list shall indicate the street address of each retail outlet operated
in the municipality by the persons so registered and the name under which
the retailer conducts business, if different from the corporate name. The
municipal clerk shall forward any changes or corrections to the list to the
Department within 6 months. The Department shall update and correct its
records to reflect such changes, or notify the municipality in writing that
the suggested changes are erroneous, within 90 days. The Department shall
also provide monthly updates to each municipality showing additions or
deletions to the list of retail outlets within the municipality. The
Department shall provide a copy of the annual listing herein provided for
contiguous jurisdictions when a municipality so requests. The list
required by this Section shall contain only the names and street addresses
of persons who are registered with the Department and shall not include the
amount of tax paid by such persons. The list required by this Section
shall be provided to each municipality no later than September 1 annually.
When certifying the amount of a monthly disbursement to a municipality
under Section 8-11-1, 8-11-5, 8-11-6 of this Act or Section 6z-18 of "An
Act in relation to State finance", the Department shall increase or
decrease such amount by an amount necessary to offset any misallocation of
previous disbursements. The offset amount shall be the amount erroneously
disbursed within the previous 6 months from the time a misallocation is
discovered.
The Department of Revenue must upon the request of any municipality
received pursuant to the provisions of this paragraph furnish to such
municipality data setting forth the aggregate amount of retailers'
occupation tax collected on behalf of such municipality from any shopping
center identified in such request and located within such municipality for
each month beginning with the first month following the month within which
such a request is received by the Department, provided that such data may
be provided only with respect to shopping centers (1) which consist of
50 or more persons registered with the Department to pay Retailers'
Occupation Tax, and (2) where the developers or owners thereof or their
predecessors in interest have entered into written agreements with the
municipality to transfer property to or perform services for or on behalf
of such municipality in exchange for payments based solely or in part on
the amount of retailers' occupation tax collected on behalf of the municipality
from persons within such shopping centers. Data given pursuant to this
paragraph shall not identify by amounts the individual sources of such
taxes. A request for data pursuant to this paragraph shall first be
submitted to the Department of Revenue by the Municipal Clerk, City Council
or Village Board of Trustees. The Department of Revenue shall review each
such request to determine whether the requirements of item (2) of the first
sentence of this paragraph have been met and, within 30 days following its
receipt of such a request, shall either certify that the request meets such
requirements, or notify the person submitting the request that the request
does not meet such requirements.
As used in this Section, "Municipal" or "Municipality" means or refers to
a city, village or incorporated town, including an incorporated town which
has superseded a civil township, and "shopping center" means a group of
retail stores and other business and service establishments in an
integrated building arrangement operated under common ownership or diverse
ownership under unified control involving common parking areas and mutual
easements.
(Source: P.A. 91-51, eff. 6-30-99.)
|
65 ILCS 5/8-11-17
(65 ILCS 5/8-11-17) (from Ch. 24, par. 8-11-17)
Sec. 8-11-17.
(Repealed).
(Source: P.A. 92-526, eff. 7-1-02. Repealed internally, eff. 1-1-03.)
|
65 ILCS 5/8-11-18
(65 ILCS 5/8-11-18) (from Ch. 24, par. 8-11-18)
Sec. 8-11-18.
(Repealed).
(Source: P.A. 88-597, eff. 8-28-94. Repealed internally, eff. 9-6-97.)
|
65 ILCS 5/8-11-20
(65 ILCS 5/8-11-20)
Sec. 8-11-20.
Economic incentive agreements.
The corporate authorities
of a municipality may enter into an economic incentive agreement relating to
the development or
redevelopment of land within the corporate limits of the municipality. Under
this agreement, the municipality may agree to share or rebate a
portion of any retailers' occupation taxes received by the municipality that
were generated by the development or redevelopment over a finite period of
time. Before entering into the agreement authorized by this Section, the
corporate authorities shall make the following findings:
(1) If the property subject to the agreement is vacant:
(A) that the property has remained vacant for at | |
(B) that any building located on the property was
| | demolished within the last year and that the building would have qualified under finding (2) of this Section;
|
|
(2) If the property subject to the agreement is currently developed:
(A) that the buildings on the property no longer
| | comply with current building codes, or
|
|
(B) that the buildings on the property have remained
| | less than significantly unoccupied or underutilized for a period of at least one year;
|
|
(3) That the project is expected to create or retain job opportunities
within the municipality;
(4) That the project will serve to further the development of adjacent
areas;
(5) That without the agreement, the project would not be possible;
(6) That the developer meets high standards of creditworthiness and
financial strength as demonstrated by one or more of the following:
(A) corporate debenture ratings of BBB or higher by
| | Standard & Poor's Corporation or Baa or higher by Moody's Investors Service, Inc.;
|
|
(B) a letter from a financial institution with assets
| | of $10,000,000 or more attesting to the financial strength of the developer; or
|
|
(C) specific evidence of equity financing for not
| | less than 10% of the total project costs;
|
|
(7) That the project will strengthen the commercial sector of the
municipality;
(8) That the project will enhance the tax base of the municipality; and
(9) That the agreement is made in the best interest of the municipality.
(Source: P.A. 92-263, eff. 8-7-01.)
|
65 ILCS 5/8-11-21
(65 ILCS 5/8-11-21)
Sec. 8-11-21. Agreements to share or rebate occupation taxes.
(a) On and after
June 1, 2004, the corporate authorities of a municipality shall
not enter into any agreement to share or rebate
any
portion of retailers' occupation taxes generated by retail sales of tangible
personal
property if: (1) the tax on those retail sales, absent the agreement,
would have been paid to another unit of local government; and (2) the
retailer maintains, within that other unit of local government, a
retail location from which the tangible personal property is delivered to
purchasers, or a warehouse from which the tangible personal property is
delivered to purchasers. Any unit of local government
denied retailers' occupation tax revenue because of an agreement that violates
this Section may file an action in circuit court against only the municipality.
Any agreement entered into prior to
June 1,
2004 is not affected by this amendatory Act of the 93rd General Assembly.
Any unit of
local government that prevails in the circuit court action is entitled to
damages in
the amount of the tax revenue it was denied as a result of the agreement,
statutory interest, costs, reasonable attorney's fees, and an amount equal to
50% of the
tax.
(b) On and after the effective date of this amendatory Act of the 93rd
General Assembly, a home rule unit shall not enter into any agreement
prohibited
by this Section. This Section is a denial and limitation of home rule powers
and
functions under subsection (g) of Section 6 of Article VII of the Illinois
Constitution.
(c) Any municipality that enters into an agreement to share or rebate
any
portion of retailers' occupation taxes generated by retail sales of tangible
personal
property must complete and submit a report by electronic filing to the Department of Revenue within 30 days after the execution of the agreement. Any municipality that has entered into such an agreement before the effective date of this amendatory Act of the 97th General Assembly that has not been terminated or expired as of the effective date of this amendatory Act of the 97th General Assembly shall submit a report with respect to the agreements within 90 days after the effective date of this amendatory Act of the 97th General Assembly. Any agreement entered into on or after the effective date of this amendatory Act of the 98th General Assembly is not valid until the municipality entering into the agreement complies with the requirements set forth in this subsection. Any municipality that fails to comply with the requirements set forth in this subsection within the 30 days after the execution of the agreement shall be responsible for paying to the Department of Revenue a delinquency penalty of $20 per day for each day the municipality fails to submit a report by electronic filing to the Department of Revenue. A municipality that has previously failed to report an agreement in effect on the effective date of this subsection will begin to accrue a delinquency penalty for each day the agreement remains unreported beginning on the effective date of this subsection. The Department of Revenue may adopt rules to implement and administer these penalties. (d) The report described in this Section shall be made on a form to be supplied by the Department of Revenue and shall contain the following: (1) the names of the municipality and the business | | entering into the agreement;
|
| (2) the location or locations of the business within
| | (3) a statement, to be answered in the affirmative or
| | negative, as to whether or not the company maintains additional places of business in the State other than those described pursuant to paragraph (2);
|
| (4) the terms of the agreement, including (i) the
| | manner in which the amount of any retailers' occupation tax to be shared, rebated, or refunded is to be determined each year for the duration of the agreement, (ii) the duration of the agreement, and (iii) the name of any business who is not a party to the agreement but who directly or indirectly receives a share, refund, or rebate of the retailers' occupation tax; and
|
| (5) a copy of the agreement to share or rebate any
| | portion of retailers' occupation taxes generated by retail sales of tangible personal property.
|
| An updated report must be filed by the municipality within 30 days after the execution of any amendment made to an agreement.
Reports filed with the Department pursuant to this Section shall not constitute tax returns.
(e) The Department and the municipality shall redact the sales figures, the amount of sales tax collected, and the amount of sales tax rebated prior to disclosure of information contained in a report required by this Section or the Freedom of Information Act. The information redacted shall be exempt from the provisions of the Freedom of Information Act.
(f) All reports, except the copy of the agreement, required to be filed with the Department of Revenue pursuant to this Section shall be posted on the Department's website within 6 months after the effective date of this amendatory Act of the 97th General Assembly. The website shall be updated on a monthly basis to include newly received reports.
(Source: P.A. 97-976, eff. 1-1-13; 98-463, eff. 8-16-13; 98-1098, eff. 8-26-14.)
|
65 ILCS 5/8-11-22 (65 ILCS 5/8-11-22) Sec. 8-11-22. (Repealed).
(Source: P.A. 101-10, eff. 6-5-19. Repealed by P.A. 101-604, eff. 12-13-19.) |
|
|
|