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91_HB4752
LRB9114875SMpkA
1 AN ACT in relation to taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. A portion of the money paid into the Local
8 Government Tax Fund from sales of food for human consumption
9 which is to be consumed off the premises where it is sold
10 (other than alcoholic beverages, soft drinks and food which
11 has been prepared for immediate consumption) and prescription
12 and nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes and needles used
14 by diabetics, which occurred in municipalities, shall be
15 distributed to each municipality based upon the sales which
16 occurred in that municipality. The remainder shall be
17 distributed to each county based upon the sales which
18 occurred in the unincorporated area of that county.
19 A portion of the money paid into the Local Government Tax
20 Fund from the 6.25% general use tax rate on the selling price
21 of tangible personal property which is purchased outside
22 Illinois at retail from a retailer and which is titled or
23 registered by any agency of this State's government shall be
24 distributed to municipalities as provided in this paragraph.
25 Each municipality shall receive the amount attributable to
26 sales for which Illinois addresses for titling or
27 registration purposes are given as being in such
28 municipality. The remainder of the money paid into the Local
29 Government Tax Fund from such sales shall be distributed to
30 counties. Each county shall receive the amount attributable
31 to sales for which Illinois addresses for titling or
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1 registration purposes are given as being located in the
2 unincorporated area of such county.
3 A portion of the money paid into the Local Government Tax
4 Fund from the 6.25% general rate (and, beginning July 1, 2000
5 and through December 31, 2000, the 1.25% rate on motor fuel
6 and gasohol) on sales subject to taxation under the
7 Retailers' Occupation Tax Act and the Service Occupation Tax
8 Act, which occurred in municipalities, shall be distributed
9 to each municipality, based upon the sales which occurred in
10 that municipality. The remainder shall be distributed to each
11 county, based upon the sales which occurred in the
12 unincorporated area of such county.
13 For the purpose of determining allocation to the local
14 government unit, a retail sale by a producer of coal or other
15 mineral mined in Illinois is a sale at retail at the place
16 where the coal or other mineral mined in Illinois is
17 extracted from the earth. This paragraph does not apply to
18 coal or other mineral when it is delivered or shipped by the
19 seller to the purchaser at a point outside Illinois so that
20 the sale is exempt under the United States Constitution as a
21 sale in interstate or foreign commerce.
22 Whenever the Department determines that a refund of money
23 paid into the Local Government Tax Fund should be made to a
24 claimant instead of issuing a credit memorandum, the
25 Department shall notify the State Comptroller, who shall
26 cause the order to be drawn for the amount specified, and to
27 the person named, in such notification from the Department.
28 Such refund shall be paid by the State Treasurer out of the
29 Local Government Tax Fund.
30 On or before the 25th day of each calendar month, the
31 Department shall prepare and certify to the Comptroller the
32 disbursement of stated sums of money to named municipalities
33 and counties, the municipalities and counties to be those
34 entitled to distribution of taxes or penalties paid to the
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1 Department during the second preceding calendar month. The
2 amount to be paid to each municipality or county shall be the
3 amount (not including credit memoranda) collected during the
4 second preceding calendar month by the Department and paid
5 into the Local Government Tax Fund, plus an amount the
6 Department determines is necessary to offset any amounts
7 which were erroneously paid to a different taxing body, and
8 not including an amount equal to the amount of refunds made
9 during the second preceding calendar month by the Department,
10 and not including any amount which the Department determines
11 is necessary to offset any amounts which are payable to a
12 different taxing body but were erroneously paid to the
13 municipality or county. Within 10 days after receipt, by the
14 Comptroller, of the disbursement certification to the
15 municipalities and counties, provided for in this Section to
16 be given to the Comptroller by the Department, the
17 Comptroller shall cause the orders to be drawn for the
18 respective amounts in accordance with the directions
19 contained in such certification.
20 When certifying the amount of monthly disbursement to a
21 municipality or county under this Section, the Department
22 shall increase or decrease that amount by an amount necessary
23 to offset any misallocation of previous disbursements. The
24 offset amount shall be the amount erroneously disbursed
25 within the 6 months preceding the time a misallocation is
26 discovered.
27 The provisions directing the distributions from the
28 special fund in the State Treasury provided for in this
29 Section shall constitute an irrevocable and continuing
30 appropriation of all amounts as provided herein. The State
31 Treasurer and State Comptroller are hereby authorized to make
32 distributions as provided in this Section.
33 In construing any development, redevelopment, annexation,
34 preannexation or other lawful agreement in effect prior to
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1 September 1, 1990, which describes or refers to receipts from
2 a county or municipal retailers' occupation tax, use tax or
3 service occupation tax which now cannot be imposed, such
4 description or reference shall be deemed to include the
5 replacement revenue for such abolished taxes, distributed
6 from the Local Government Tax Fund.
7 (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99;
8 91-872, eff. 7-1-00.)
9 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
10 Sec. 6z-20. Of the money received from the 6.25% general
11 rate (and, beginning July 1, 2000 and through December 31,
12 2000, the 1.25% rate on motor fuel and gasohol) on sales
13 subject to taxation under the Retailers' Occupation Tax Act
14 and Service Occupation Tax Act and paid into the County and
15 Mass Transit District Fund, distribution to the Regional
16 Transportation Authority tax fund, created pursuant to
17 Section 4.03 of the Regional Transportation Authority Act,
18 for deposit therein shall be made based upon the retail sales
19 occurring in a county having more than 3,000,000 inhabitants.
20 The remainder shall be distributed to each county having
21 3,000,000 or fewer inhabitants based upon the retail sales
22 occurring in each such county.
23 For the purpose of determining allocation to the local
24 government unit, a retail sale by a producer of coal or other
25 mineral mined in Illinois is a sale at retail at the place
26 where the coal or other mineral mined in Illinois is
27 extracted from the earth. This paragraph does not apply to
28 coal or other mineral when it is delivered or shipped by the
29 seller to the purchaser at a point outside Illinois so that
30 the sale is exempt under the United States Constitution as a
31 sale in interstate or foreign commerce.
32 Of the money received from the 6.25% general use tax rate
33 on tangible personal property which is purchased outside
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1 Illinois at retail from a retailer and which is titled or
2 registered by any agency of this State's government and paid
3 into the County and Mass Transit District Fund, the amount
4 for which Illinois addresses for titling or registration
5 purposes are given as being in each county having more than
6 3,000,000 inhabitants shall be distributed into the Regional
7 Transportation Authority tax fund, created pursuant to
8 Section 4.03 of the Regional Transportation Authority Act.
9 The remainder of the money paid from such sales shall be
10 distributed to each county based on sales for which Illinois
11 addresses for titling or registration purposes are given as
12 being located in the county. Any money paid into the
13 Regional Transportation Authority Occupation and Use Tax
14 Replacement Fund from the County and Mass Transit District
15 Fund prior to January 14, 1991, which has not been paid to
16 the Authority prior to that date, shall be transferred to the
17 Regional Transportation Authority tax fund.
18 Whenever the Department determines that a refund of money
19 paid into the County and Mass Transit District Fund should be
20 made to a claimant instead of issuing a credit memorandum,
21 the Department shall notify the State Comptroller, who shall
22 cause the order to be drawn for the amount specified, and to
23 the person named, in such notification from the Department.
24 Such refund shall be paid by the State Treasurer out of the
25 County and Mass Transit District Fund.
26 On or before the 25th day of each calendar month, the
27 Department shall prepare and certify to the Comptroller the
28 disbursement of stated sums of money to the Regional
29 Transportation Authority and to named counties, the counties
30 to be those entitled to distribution, as hereinabove
31 provided, of taxes or penalties paid to the Department during
32 the second preceding calendar month. The amount to be paid
33 to the Regional Transportation Authority and each county
34 having 3,000,000 or fewer inhabitants shall be the amount
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1 (not including credit memoranda) collected during the second
2 preceding calendar month by the Department and paid into the
3 County and Mass Transit District Fund, plus an amount the
4 Department determines is necessary to offset any amounts
5 which were erroneously paid to a different taxing body, and
6 not including an amount equal to the amount of refunds made
7 during the second preceding calendar month by the Department,
8 and not including any amount which the Department determines
9 is necessary to offset any amounts which were payable to a
10 different taxing body but were erroneously paid to the
11 Regional Transportation Authority or county. Within 10 days
12 after receipt, by the Comptroller, of the disbursement
13 certification to the Regional Transportation Authority and
14 counties, provided for in this Section to be given to the
15 Comptroller by the Department, the Comptroller shall cause
16 the orders to be drawn for the respective amounts in
17 accordance with the directions contained in such
18 certification.
19 When certifying the amount of a monthly disbursement to
20 the Regional Transportation Authority or to a county under
21 this Section, the Department shall increase or decrease that
22 amount by an amount necessary to offset any misallocation of
23 previous disbursements. The offset amount shall be the
24 amount erroneously disbursed within the 6 months preceding
25 the time a misallocation is discovered.
26 The provisions directing the distributions from the
27 special fund in the State Treasury provided for in this
28 Section and from the Regional Transportation Authority tax
29 fund created by Section 4.03 of the Regional Transportation
30 Authority Act shall constitute an irrevocable and continuing
31 appropriation of all amounts as provided herein. The State
32 Treasurer and State Comptroller are hereby authorized to make
33 distributions as provided in this Section.
34 In construing any development, redevelopment, annexation,
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1 preannexation or other lawful agreement in effect prior to
2 September 1, 1990, which describes or refers to receipts from
3 a county or municipal retailers' occupation tax, use tax or
4 service occupation tax which now cannot be imposed, such
5 description or reference shall be deemed to include the
6 replacement revenue for such abolished taxes, distributed
7 from the County and Mass Transit District Fund or Local
8 Government Distributive Fund, as the case may be.
9 (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
10 Section 10. The Use Tax Act is amended by changing
11 Section 3-10 as follows:
12 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
13 Sec. 3-10. Rate of tax. Unless otherwise provided in
14 this Section, the tax imposed by this Act is at the rate of
15 6.25% of either the selling price or the fair market value,
16 if any, of the tangible personal property. In all cases
17 where property functionally used or consumed is the same as
18 the property that was purchased at retail, then the tax is
19 imposed on the selling price of the property. In all cases
20 where property functionally used or consumed is a by-product
21 or waste product that has been refined, manufactured, or
22 produced from property purchased at retail, then the tax is
23 imposed on the lower of the fair market value, if any, of the
24 specific property so used in this State or on the selling
25 price of the property purchased at retail. For purposes of
26 this Section "fair market value" means the price at which
27 property would change hands between a willing buyer and a
28 willing seller, neither being under any compulsion to buy or
29 sell and both having reasonable knowledge of the relevant
30 facts. The fair market value shall be established by Illinois
31 sales by the taxpayer of the same property as that
32 functionally used or consumed, or if there are no such sales
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1 by the taxpayer, then comparable sales or purchases of
2 property of like kind and character in Illinois.
3 Beginning on July 1, 2000 and through December 31, 2000,
4 with respect to motor fuel, as defined in Section 1.1 of the
5 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
6 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
7 The changes made by this amendatory Act of the 91st General
8 Assembly are exempt from the provisions of Section 3-90.
9 With respect to gasohol, the tax imposed by this Act
10 applies to 70% of the proceeds of sales made on or after
11 January 1, 1990, and before July 1, 2003, and to 100% of the
12 proceeds of sales made thereafter.
13 With respect to food for human consumption that is to be
14 consumed off the premises where it is sold (other than
15 alcoholic beverages, soft drinks, and food that has been
16 prepared for immediate consumption) and prescription and
17 nonprescription medicines, drugs, medical appliances,
18 modifications to a motor vehicle for the purpose of rendering
19 it usable by a disabled person, and insulin, urine testing
20 materials, syringes, and needles used by diabetics, for human
21 use, the tax is imposed at the rate of 1%. For the purposes
22 of this Section, the term "soft drinks" means any complete,
23 finished, ready-to-use, non-alcoholic drink, whether
24 carbonated or not, including but not limited to soda water,
25 cola, fruit juice, vegetable juice, carbonated water, and all
26 other preparations commonly known as soft drinks of whatever
27 kind or description that are contained in any closed or
28 sealed bottle, can, carton, or container, regardless of size.
29 "Soft drinks" does not include coffee, tea, non-carbonated
30 water, infant formula, milk or milk products as defined in
31 the Grade A Pasteurized Milk and Milk Products Act, or drinks
32 containing 50% or more natural fruit or vegetable juice.
33 Notwithstanding any other provisions of this Act, "food
34 for human consumption that is to be consumed off the premises
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1 where it is sold" includes all food sold through a vending
2 machine, except soft drinks and food products that are
3 dispensed hot from a vending machine, regardless of the
4 location of the vending machine.
5 If the property that is purchased at retail from a
6 retailer is acquired outside Illinois and used outside
7 Illinois before being brought to Illinois for use here and is
8 taxable under this Act, the "selling price" on which the tax
9 is computed shall be reduced by an amount that represents a
10 reasonable allowance for depreciation for the period of prior
11 out-of-state use.
12 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
13 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
14 Section 15. The Service Use Tax Act is amended by
15 changing Section 3-10 as follows:
16 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
17 Sec. 3-10. Rate of tax. Unless otherwise provided in
18 this Section, the tax imposed by this Act is at the rate of
19 6.25% of the selling price of tangible personal property
20 transferred as an incident to the sale of service, but, for
21 the purpose of computing this tax, in no event shall the
22 selling price be less than the cost price of the property to
23 the serviceman.
24 Beginning on July 1, 2000 and through December 31, 2000,
25 with respect to motor fuel, as defined in Section 1.1 of the
26 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
27 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
28 The changes made by this amendatory Act of the 91st General
29 Assembly are exempt from the provisions of Section 3-75.
30 With respect to gasohol, as defined in the Use Tax Act,
31 the tax imposed by this Act applies to 70% of the selling
32 price of property transferred as an incident to the sale of
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1 service on or after January 1, 1990, and before July 1, 2003,
2 and to 100% of the selling price thereafter.
3 At the election of any registered serviceman made for
4 each fiscal year, sales of service in which the aggregate
5 annual cost price of tangible personal property transferred
6 as an incident to the sales of service is less than 35%, or
7 75% in the case of servicemen transferring prescription drugs
8 or servicemen engaged in graphic arts production, of the
9 aggregate annual total gross receipts from all sales of
10 service, the tax imposed by this Act shall be based on the
11 serviceman's cost price of the tangible personal property
12 transferred as an incident to the sale of those services.
13 The tax shall be imposed at the rate of 1% on food
14 prepared for immediate consumption and transferred incident
15 to a sale of service subject to this Act or the Service
16 Occupation Tax Act by an entity licensed under the Hospital
17 Licensing Act, the Nursing Home Care Act, or the Child Care
18 Act of 1969. The tax shall also be imposed at the rate of 1%
19 on food for human consumption that is to be consumed off the
20 premises where it is sold (other than alcoholic beverages,
21 soft drinks, and food that has been prepared for immediate
22 consumption and is not otherwise included in this paragraph)
23 and prescription and nonprescription medicines, drugs,
24 medical appliances, modifications to a motor vehicle for the
25 purpose of rendering it usable by a disabled person, and
26 insulin, urine testing materials, syringes, and needles used
27 by diabetics, for human use. For the purposes of this
28 Section, the term "soft drinks" means any complete, finished,
29 ready-to-use, non-alcoholic drink, whether carbonated or not,
30 including but not limited to soda water, cola, fruit juice,
31 vegetable juice, carbonated water, and all other preparations
32 commonly known as soft drinks of whatever kind or description
33 that are contained in any closed or sealed bottle, can,
34 carton, or container, regardless of size. "Soft drinks" does
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1 not include coffee, tea, non-carbonated water, infant
2 formula, milk or milk products as defined in the Grade A
3 Pasteurized Milk and Milk Products Act, or drinks containing
4 50% or more natural fruit or vegetable juice.
5 Notwithstanding any other provisions of this Act, "food
6 for human consumption that is to be consumed off the premises
7 where it is sold" includes all food sold through a vending
8 machine, except soft drinks and food products that are
9 dispensed hot from a vending machine, regardless of the
10 location of the vending machine.
11 If the property that is acquired from a serviceman is
12 acquired outside Illinois and used outside Illinois before
13 being brought to Illinois for use here and is taxable under
14 this Act, the "selling price" on which the tax is computed
15 shall be reduced by an amount that represents a reasonable
16 allowance for depreciation for the period of prior
17 out-of-state use.
18 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
19 91-51, eff. 6-30-99; 91-541, eff. 8-13-99; 91-872, eff.
20 7-1-00.)
21 Section 20. The Service Occupation Tax Act is amended by
22 changing Section 3-10 as follows:
23 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
24 Sec. 3-10. Rate of tax. Unless otherwise provided in
25 this Section, the tax imposed by this Act is at the rate of
26 6.25% of the "selling price", as defined in Section 2 of the
27 Service Use Tax Act, of the tangible personal property. For
28 the purpose of computing this tax, in no event shall the
29 "selling price" be less than the cost price to the serviceman
30 of the tangible personal property transferred. The selling
31 price of each item of tangible personal property transferred
32 as an incident of a sale of service may be shown as a
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1 distinct and separate item on the serviceman's billing to the
2 service customer. If the selling price is not so shown, the
3 selling price of the tangible personal property is deemed to
4 be 50% of the serviceman's entire billing to the service
5 customer. When, however, a serviceman contracts to design,
6 develop, and produce special order machinery or equipment,
7 the tax imposed by this Act shall be based on the
8 serviceman's cost price of the tangible personal property
9 transferred incident to the completion of the contract.
10 Beginning on July 1, 2000 and through December 31, 2000,
11 with respect to motor fuel, as defined in Section 1.1 of the
12 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
13 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
14 The changes made by this amendatory Act of the 91st General
15 Assembly are exempt from the provisions of Section 3-55.
16 With respect to gasohol, as defined in the Use Tax Act,
17 the tax imposed by this Act shall apply to 70% of the cost
18 price of property transferred as an incident to the sale of
19 service on or after January 1, 1990, and before July 1, 2003,
20 and to 100% of the cost price thereafter.
21 At the election of any registered serviceman made for
22 each fiscal year, sales of service in which the aggregate
23 annual cost price of tangible personal property transferred
24 as an incident to the sales of service is less than 35%, or
25 75% in the case of servicemen transferring prescription drugs
26 or servicemen engaged in graphic arts production, of the
27 aggregate annual total gross receipts from all sales of
28 service, the tax imposed by this Act shall be based on the
29 serviceman's cost price of the tangible personal property
30 transferred incident to the sale of those services.
31 The tax shall be imposed at the rate of 1% on food
32 prepared for immediate consumption and transferred incident
33 to a sale of service subject to this Act or the Service
34 Occupation Tax Act by an entity licensed under the Hospital
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1 Licensing Act, the Nursing Home Care Act, or the Child Care
2 Act of 1969. The tax shall also be imposed at the rate of 1%
3 on food for human consumption that is to be consumed off the
4 premises where it is sold (other than alcoholic beverages,
5 soft drinks, and food that has been prepared for immediate
6 consumption and is not otherwise included in this paragraph)
7 and prescription and nonprescription medicines, drugs,
8 medical appliances, modifications to a motor vehicle for the
9 purpose of rendering it usable by a disabled person, and
10 insulin, urine testing materials, syringes, and needles used
11 by diabetics, for human use. For the purposes of this
12 Section, the term "soft drinks" means any complete, finished,
13 ready-to-use, non-alcoholic drink, whether carbonated or not,
14 including but not limited to soda water, cola, fruit juice,
15 vegetable juice, carbonated water, and all other preparations
16 commonly known as soft drinks of whatever kind or description
17 that are contained in any closed or sealed can, carton, or
18 container, regardless of size. "Soft drinks" does not
19 include coffee, tea, non-carbonated water, infant formula,
20 milk or milk products as defined in the Grade A Pasteurized
21 Milk and Milk Products Act, or drinks containing 50% or more
22 natural fruit or vegetable juice.
23 Notwithstanding any other provisions of this Act, "food
24 for human consumption that is to be consumed off the premises
25 where it is sold" includes all food sold through a vending
26 machine, except soft drinks and food products that are
27 dispensed hot from a vending machine, regardless of the
28 location of the vending machine.
29 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
30 91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)
31 Section 25. The Retailers' Occupation Tax Act is amended
32 by changing Sections 2-10 and 2d as follows:
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1 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
2 Sec. 2-10. Rate of tax. Unless otherwise provided in
3 this Section, the tax imposed by this Act is at the rate of
4 6.25% of gross receipts from sales of tangible personal
5 property made in the course of business.
6 Beginning on July 1, 2000 and through December 31, 2000,
7 with respect to motor fuel, as defined in Section 1.1 of the
8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
9 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
10 The changes made by this amendatory Act of the 91st General
11 Assembly are exempt from the provisions of Section 2-70.
12 Within 14 days after the effective date of this
13 amendatory Act of the 91st General Assembly, each retailer of
14 motor fuel and gasohol shall cause the following notice to be
15 posted in a prominently visible place on each retail
16 dispensing device that is used to dispense motor fuel or
17 gasohol in the State of Illinois: "As of July 1, 2000, the
18 State of Illinois has eliminated the State's share of sales
19 tax on motor fuel and gasohol through December 31, 2000. The
20 price on this pump should reflect the elimination of the
21 tax." The notice shall be printed in bold print on a sign
22 that is no smaller than 4 inches by 8 inches. The sign shall
23 be clearly visible to customers. Any retailer who fails to
24 post or maintain a required sign through December 31, 2000 is
25 guilty of a petty offense for which the fine shall be $500
26 per day per each retail premises where a violation occurs.
27 With respect to gasohol, as defined in the Use Tax Act,
28 the tax imposed by this Act applies to 70% of the proceeds of
29 sales made on or after January 1, 1990, and before July 1,
30 2003, and to 100% of the proceeds of sales made thereafter.
31 With respect to food for human consumption that is to be
32 consumed off the premises where it is sold (other than
33 alcoholic beverages, soft drinks, and food that has been
34 prepared for immediate consumption) and prescription and
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1 nonprescription medicines, drugs, medical appliances,
2 modifications to a motor vehicle for the purpose of rendering
3 it usable by a disabled person, and insulin, urine testing
4 materials, syringes, and needles used by diabetics, for human
5 use, the tax is imposed at the rate of 1%. For the purposes
6 of this Section, the term "soft drinks" means any complete,
7 finished, ready-to-use, non-alcoholic drink, whether
8 carbonated or not, including but not limited to soda water,
9 cola, fruit juice, vegetable juice, carbonated water, and all
10 other preparations commonly known as soft drinks of whatever
11 kind or description that are contained in any closed or
12 sealed bottle, can, carton, or container, regardless of size.
13 "Soft drinks" does not include coffee, tea, non-carbonated
14 water, infant formula, milk or milk products as defined in
15 the Grade A Pasteurized Milk and Milk Products Act, or drinks
16 containing 50% or more natural fruit or vegetable juice.
17 Notwithstanding any other provisions of this Act, "food
18 for human consumption that is to be consumed off the premises
19 where it is sold" includes all food sold through a vending
20 machine, except soft drinks and food products that are
21 dispensed hot from a vending machine, regardless of the
22 location of the vending machine.
23 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
24 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
25 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
26 Sec. 2d. Tax prepayment by motor fuel retailer. Any
27 person engaged in the business of selling motor fuel at
28 retail, as defined in the Motor Fuel Tax Law, and who is not
29 a licensed distributor or supplier, as defined in the Motor
30 Fuel Tax Law, shall prepay to his or her distributor,
31 supplier, or other reseller of motor fuel a portion of the
32 tax imposed by this Act if the distributor, supplier, or
33 other reseller of motor fuel is registered under Section 2a
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1 or Section 2c of this Act. The prepayment requirement
2 provided for in this Section does not apply to liquid propane
3 gas.
4 Beginning on July 1, 2000 and through December 31, 2000,
5 the Retailers' Occupation Tax paid to the distributor,
6 supplier, or other reseller shall be an amount equal to $0.01
7 per gallon of the motor fuel, except gasohol as defined in
8 Section 2-10 of this Act which shall be an amount equal to
9 $0.01 per gallon, purchased from the distributor, supplier,
10 or other reseller.
11 Before July 1, 2000 and then beginning on January 1, 2001
12 and thereafter, the Retailers' Occupation Tax paid to the
13 distributor, supplier, or other reseller shall be an amount
14 equal to $0.04 per gallon of the motor fuel, except gasohol
15 as defined in Section 2-10 of this Act which shall be an
16 amount equal to $0.03 per gallon, purchased from the
17 distributor, supplier, or other reseller.
18 Any person engaged in the business of selling motor fuel
19 at retail shall be entitled to a credit against tax due under
20 this Act in an amount equal to the tax paid to the
21 distributor, supplier, or other reseller.
22 Every distributor, supplier, or other reseller registered
23 as provided in Section 2a or Section 2c of this Act shall
24 remit the prepaid tax on all motor fuel that is due from any
25 person engaged in the business of selling at retail motor
26 fuel with the returns filed under Section 2f or Section 3 of
27 this Act, but the vendors discount provided in Section 3
28 shall not apply to the amount of prepaid tax that is
29 remitted. Any distributor or supplier who fails to properly
30 collect and remit the tax shall be liable for the tax. For
31 purposes of this Section, the prepaid tax is due on invoiced
32 gallons sold during a month by the 20th day of the following
33 month.
34 (Source: P.A. 91-872, eff. 7-1-00.)
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1 Section 30. The Motor Fuel Tax Law is amended by
2 changing Section 13a as follows:
3 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
4 Sec. 13a. (1) A tax is hereby imposed upon the use of
5 motor fuel upon highways of this State by commercial motor
6 vehicles. The tax shall be comprised of 2 parts. Part (a)
7 shall be at the rate established by Section 2 of this Act, as
8 heretofore or hereafter amended. Part (b) shall be at the
9 rate established by subsection (2) of this Section as now or
10 hereafter amended.
11 (2) A rate shall be established by the Department as of
12 January 1 of each year using the average "selling price", as
13 defined in the Retailers' Occupation Tax Act, per gallon of
14 motor fuel sold in this State during the previous 12 months
15 and multiplying it by 6 1/4% to determine the cents per
16 gallon rate. For the period beginning on July 1, 2000 and
17 through December 31, 2000, the Department shall establish a
18 rate using the average "selling price", as defined in the
19 Retailers' Occupation Tax Act, per gallon of motor fuel sold
20 in this State during calendar year 1999 and multiplying it by
21 1.25% to determine the cents per gallon rate. On January 1,
22 2001 and on each January 1 thereafter the Department shall
23 establish a rate using the average "selling price", as
24 defined in the Retailers' Occupation Tax Act, per gallon of
25 motor fuel sold in this State during the previous 12 months
26 and multiplying it by 1.25% to determine the cents per gallon
27 rate.
28 (Source: P.A. 91-872, eff. 7-1-00.)
29 Section 35. The Counties Code is amended by changing
30 Sections 5-1006, 5-1006.5, 5-1007, and 5-1035.1 as follows:
31 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
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1 Sec. 5-1006. Home Rule County Retailers' Occupation Tax
2 Law. Any county that is a home rule unit may impose a tax
3 upon all persons engaged in the business of selling tangible
4 personal property, other than an item of tangible personal
5 property titled or registered with an agency of this State's
6 government, at retail in the county on the gross receipts
7 from such sales made in the course of their business. If
8 imposed, this tax shall only be imposed in 1/4% increments.
9 On and after September 1, 1991, this additional tax may not
10 be imposed on the sales of food for human consumption which
11 is to be consumed off the premises where it is sold (other
12 than alcoholic beverages, soft drinks and food which has been
13 prepared for immediate consumption) and prescription and
14 nonprescription medicines, drugs, medical appliances and
15 insulin, urine testing materials, syringes and needles used
16 by diabetics. The tax imposed by a home rule county pursuant
17 to this Section and all civil penalties that may be assessed
18 as an incident thereof shall be collected and enforced by the
19 State Department of Revenue. The certificate of registration
20 that is issued by the Department to a retailer under the
21 Retailers' Occupation Tax Act shall permit the retailer to
22 engage in a business that is taxable under any ordinance or
23 resolution enacted pursuant to this Section without
24 registering separately with the Department under such
25 ordinance or resolution or under this Section. The
26 Department shall have full power to administer and enforce
27 this Section; to collect all taxes and penalties due
28 hereunder; to dispose of taxes and penalties so collected in
29 the manner hereinafter provided; and to determine all rights
30 to credit memoranda arising on account of the erroneous
31 payment of tax or penalty hereunder. In the administration
32 of, and compliance with, this Section, the Department and
33 persons who are subject to this Section shall have the same
34 rights, remedies, privileges, immunities, powers and duties,
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1 and be subject to the same conditions, restrictions,
2 limitations, penalties and definitions of terms, and employ
3 the same modes of procedure, as are prescribed in Sections 1,
4 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
5 respect to all provisions therein other than the State rate
6 of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
7 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
8 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
9 Penalty and Interest Act, as fully as if those provisions
10 were set forth herein.
11 No tax may be imposed by a home rule county pursuant to
12 this Section unless the county also imposes a tax at the same
13 rate pursuant to Section 5-1007.
14 A home rule county that has not imposed a tax under this
15 Section on the selling price of motor fuel or gasohol before
16 the effective date of this amendatory Act of the 91st General
17 Assembly shall not impose such a tax on or after that date. A
18 home rule county that has imposed a tax under this Section on
19 the selling price of motor fuel or gasohol before the
20 effective date of this amendatory Act of the 91st General
21 Assembly shall not increase the rate of the tax on or after
22 that date. This amendatory Act of the 91st General Assembly
23 is a denial and limitation of home rule powers to tax under
24 subsection (g) of Section 6 of Article VII of the Illinois
25 Constitution.
26 Persons subject to any tax imposed pursuant to the
27 authority granted in this Section may reimburse themselves
28 for their seller's tax liability hereunder by separately
29 stating such tax as an additional charge, which charge may be
30 stated in combination, in a single amount, with State tax
31 which sellers are required to collect under the Use Tax Act,
32 pursuant to such bracket schedules as the Department may
33 prescribe.
34 Whenever the Department determines that a refund should
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1 be made under this Section to a claimant instead of issuing a
2 credit memorandum, the Department shall notify the State
3 Comptroller, who shall cause the order to be drawn for the
4 amount specified and to the person named in the notification
5 from the Department. The refund shall be paid by the State
6 Treasurer out of the home rule county retailers' occupation
7 tax fund.
8 The Department shall forthwith pay over to the State
9 Treasurer, ex officio, as trustee, all taxes and penalties
10 collected hereunder. On or before the 25th day of each
11 calendar month, the Department shall prepare and certify to
12 the Comptroller the disbursement of stated sums of money to
13 named counties, the counties to be those from which retailers
14 have paid taxes or penalties hereunder to the Department
15 during the second preceding calendar month. The amount to be
16 paid to each county shall be the amount (not including credit
17 memoranda) collected hereunder during the second preceding
18 calendar month by the Department plus an amount the
19 Department determines is necessary to offset any amounts that
20 were erroneously paid to a different taxing body, and not
21 including an amount equal to the amount of refunds made
22 during the second preceding calendar month by the Department
23 on behalf of such county, and not including any amount which
24 the Department determines is necessary to offset any amounts
25 which were payable to a different taxing body but were
26 erroneously paid to the county. Within 10 days after receipt,
27 by the Comptroller, of the disbursement certification to the
28 counties provided for in this Section to be given to the
29 Comptroller by the Department, the Comptroller shall cause
30 the orders to be drawn for the respective amounts in
31 accordance with the directions contained in the
32 certification.
33 In addition to the disbursement required by the preceding
34 paragraph, an allocation shall be made in March of each year
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1 to each county that received more than $500,000 in
2 disbursements under the preceding paragraph in the preceding
3 calendar year. The allocation shall be in an amount equal to
4 the average monthly distribution made to each such county
5 under the preceding paragraph during the preceding calendar
6 year (excluding the 2 months of highest receipts). The
7 distribution made in March of each year subsequent to the
8 year in which an allocation was made pursuant to this
9 paragraph and the preceding paragraph shall be reduced by the
10 amount allocated and disbursed under this paragraph in the
11 preceding calendar year. The Department shall prepare and
12 certify to the Comptroller for disbursement the allocations
13 made in accordance with this paragraph.
14 For the purpose of determining the local governmental
15 unit whose tax is applicable, a retail sale by a producer of
16 coal or other mineral mined in Illinois is a sale at retail
17 at the place where the coal or other mineral mined in
18 Illinois is extracted from the earth. This paragraph does
19 not apply to coal or other mineral when it is delivered or
20 shipped by the seller to the purchaser at a point outside
21 Illinois so that the sale is exempt under the United States
22 Constitution as a sale in interstate or foreign commerce.
23 Nothing in this Section shall be construed to authorize a
24 county to impose a tax upon the privilege of engaging in any
25 business which under the Constitution of the United States
26 may not be made the subject of taxation by this State.
27 An ordinance or resolution imposing or discontinuing a
28 tax hereunder or effecting a change in the rate thereof shall
29 be adopted and a certified copy thereof filed with the
30 Department on or before the first day of June, whereupon the
31 Department shall proceed to administer and enforce this
32 Section as of the first day of September next following such
33 adoption and filing. Beginning January 1, 1992, an ordinance
34 or resolution imposing or discontinuing the tax hereunder or
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1 effecting a change in the rate thereof shall be adopted and a
2 certified copy thereof filed with the Department on or before
3 the first day of July, whereupon the Department shall proceed
4 to administer and enforce this Section as of the first day of
5 October next following such adoption and filing. Beginning
6 January 1, 1993, an ordinance or resolution imposing or
7 discontinuing the tax hereunder or effecting a change in the
8 rate thereof shall be adopted and a certified copy thereof
9 filed with the Department on or before the first day of
10 October, whereupon the Department shall proceed to administer
11 and enforce this Section as of the first day of January next
12 following such adoption and filing. Beginning April 1, 1998,
13 an ordinance or resolution imposing or discontinuing the tax
14 hereunder or effecting a change in the rate thereof shall
15 either (i) be adopted and a certified copy thereof filed with
16 the Department on or before the first day of April, whereupon
17 the Department shall proceed to administer and enforce this
18 Section as of the first day of July next following the
19 adoption and filing; or (ii) be adopted and a certified copy
20 thereof filed with the Department on or before the first day
21 of October, whereupon the Department shall proceed to
22 administer and enforce this Section as of the first day of
23 January next following the adoption and filing.
24 When certifying the amount of a monthly disbursement to a
25 county under this Section, the Department shall increase or
26 decrease such amount by an amount necessary to offset any
27 misallocation of previous disbursements. The offset amount
28 shall be the amount erroneously disbursed within the previous
29 6 months from the time a misallocation is discovered.
30 This Section shall be known and may be cited as the Home
31 Rule County Retailers' Occupation Tax Law.
32 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
33 (55 ILCS 5/5-1006.5)
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1 Sec. 5-1006.5. Special County Retailers' Occupation Tax
2 For Public Safety.
3 (a) The county board of any county may impose a tax upon
4 all persons engaged in the business of selling tangible
5 personal property, other than personal property titled or
6 registered with an agency of this State's government, at
7 retail in the county on the gross receipts from the sales
8 made in the course of business to provide revenue to be used
9 exclusively for public safety purposes in that county, if a
10 proposition for the tax has been submitted to the electors of
11 that county and approved by a majority of those voting on the
12 question. If imposed, this tax shall be imposed only in
13 one-quarter percent increments. By resolution, the county
14 board may order the proposition to be submitted at any
15 election. The county clerk shall certify the question to the
16 proper election authority, who shall submit the proposition
17 at an election in accordance with the general election law.
18 The proposition shall be in substantially the following
19 form:
20 "Shall (name of county) be authorized to impose a
21 public safety tax at the rate of .... upon all persons
22 engaged in the business of selling tangible personal
23 property at retail in the county on gross receipts from
24 the sales made in the course of their business to be used
25 for crime prevention, detention, and other public safety
26 purposes?"
27 Votes shall be recorded as Yes or No. If a majority of the
28 electors voting on the proposition vote in favor of it, the
29 county may impose the tax.
30 This additional tax may not be imposed on the sales of
31 food for human consumption that is to be consumed off the
32 premises where it is sold (other than alcoholic beverages,
33 soft drinks, and food which has been prepared for immediate
34 consumption) and prescription and non-prescription medicines,
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1 drugs, medical appliances and insulin, urine testing
2 materials, syringes, and needles used by diabetics. The tax
3 imposed by a county under this Section and all civil
4 penalties that may be assessed as an incident of the tax
5 shall be collected and enforced by the Illinois Department of
6 Revenue. The certificate of registration that is issued by
7 the Department to a retailer under the Retailers' Occupation
8 Tax Act shall permit the retailer to engage in a business
9 that is taxable without registering separately with the
10 Department under an ordinance or resolution under this
11 Section. The Department has full power to administer and
12 enforce this Section, to collect all taxes and penalties due
13 under this Section, to dispose of taxes and penalties so
14 collected in the manner provided in this Section, and to
15 determine all rights to credit memoranda arising on account
16 of the erroneous payment of a tax or penalty under this
17 Section. In the administration of and compliance with this
18 Section, the Department and persons who are subject to this
19 Section shall (i) have the same rights, remedies, privileges,
20 immunities, powers, and duties, (ii) be subject to the same
21 conditions, restrictions, limitations, penalties, and
22 definitions of terms, and (iii) employ the same modes of
23 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
24 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to
25 all provisions contained in those Sections other than the
26 State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except
27 provisions relating to transaction returns and quarter
28 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
29 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13
30 of the Retailers' Occupation Tax Act and Section 3-7 of the
31 Uniform Penalty and Interest Act as if those provisions were
32 set forth in this Section.
33 A county that has not imposed a tax under this subsection
34 on the selling selling price of motor fuel or gasohol before
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1 the effective date of this amendatory Act of the 91st General
2 Assembly shall not impose such a tax on or after that date.
3 A county that has imposed a tax under this subsection on the
4 selling price of motor fuel or gasohol before the effective
5 date of this amendatory Act of the 91st General Assembly
6 shall not increase the rate of the tax on or after that date.
7 Persons subject to any tax imposed under the authority
8 granted in this Section may reimburse themselves for their
9 sellers' tax liability by separately stating the tax as an
10 additional charge, which charge may be stated in combination,
11 in a single amount, with State tax which sellers are required
12 to collect under the Use Tax Act, pursuant to such bracketed
13 schedules as the Department may prescribe.
14 Whenever the Department determines that a refund should
15 be made under this Section to a claimant instead of issuing a
16 credit memorandum, the Department shall notify the State
17 Comptroller, who shall cause the order to be drawn for the
18 amount specified and to the person named in the notification
19 from the Department. The refund shall be paid by the State
20 Treasurer out of the County Public Safety Retailers'
21 Occupation Tax Fund.
22 (b) If a tax has been imposed under subsection (a), a
23 service occupation tax shall also be imposed at the same rate
24 upon all persons engaged, in the county, in the business of
25 making sales of service, who, as an incident to making those
26 sales of service, transfer tangible personal property within
27 the county as an incident to a sale of service. This tax may
28 not be imposed on sales of food for human consumption that is
29 to be consumed off the premises where it is sold (other than
30 alcoholic beverages, soft drinks, and food prepared for
31 immediate consumption) and prescription and non-prescription
32 medicines, drugs, medical appliances and insulin, urine
33 testing materials, syringes, and needles used by diabetics.
34 The tax imposed under this subsection and all civil penalties
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1 that may be assessed as an incident thereof shall be
2 collected and enforced by the Department of Revenue. The
3 Department has full power to administer and enforce this
4 subsection; to collect all taxes and penalties due hereunder;
5 to dispose of taxes and penalties so collected in the manner
6 hereinafter provided; and to determine all rights to credit
7 memoranda arising on account of the erroneous payment of tax
8 or penalty hereunder. In the administration of, and
9 compliance with this subsection, the Department and persons
10 who are subject to this paragraph shall (i) have the same
11 rights, remedies, privileges, immunities, powers, and duties,
12 (ii) be subject to the same conditions, restrictions,
13 limitations, penalties, exclusions, exemptions, and
14 definitions of terms, and (iii) employ the same modes of
15 procedure as are prescribed in Sections 2 (except that the
16 reference to State in the definition of supplier maintaining
17 a place of business in this State shall mean the county), 2a,
18 2b, 2c, 3 through 3-50 (in respect to all provisions therein
19 other than the State rate of tax), 4 (except that the
20 reference to the State shall be to the county), 5, 7, 8
21 (except that the jurisdiction to which the tax shall be a
22 debt to the extent indicated in that Section 8 shall be the
23 county), 9 (except as to the disposition of taxes and
24 penalties collected), 10, 11, 12 (except the reference
25 therein to Section 2b of the Retailers' Occupation Tax Act),
26 13 (except that any reference to the State shall mean the
27 county), Section 15, 16, 17, 18, 19 and 20 of the Service
28 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
29 Interest Act, as fully as if those provisions were set forth
30 herein.
31 A county that has not imposed a tax under this subsection
32 on the selling price of motor fuel or gasohol before the
33 effective date of this amendatory Act of the 91st General
34 Assembly shall not impose such a tax on or after that date.
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1 A county that has imposed a tax under this subsection on the
2 selling price of motor fuel or gasohol before the effective
3 date of this amendatory Act of the 91st General Assembly
4 shall not increase the rate of the tax on or after that date.
5 Persons subject to any tax imposed under the authority
6 granted in this subsection may reimburse themselves for their
7 serviceman's tax liability by separately stating the tax as
8 an additional charge, which charge may be stated in
9 combination, in a single amount, with State tax that
10 servicemen are authorized to collect under the Service Use
11 Tax Act, in accordance with such bracket schedules as the
12 Department may prescribe.
13 Whenever the Department determines that a refund should
14 be made under this subsection to a claimant instead of
15 issuing a credit memorandum, the Department shall notify the
16 State Comptroller, who shall cause the warrant to be drawn
17 for the amount specified, and to the person named, in the
18 notification from the Department. The refund shall be paid
19 by the State Treasurer out of the County Public Safety
20 Retailers' Occupation Fund.
21 Nothing in this subsection shall be construed to
22 authorize the county to impose a tax upon the privilege of
23 engaging in any business which under the Constitution of the
24 United States may not be made the subject of taxation by the
25 State.
26 (c) The Department shall immediately pay over to the
27 State Treasurer, ex officio, as trustee, all taxes and
28 penalties collected under this Section to be deposited into
29 the County Public Safety Retailers' Occupation Tax Fund,
30 which shall be an unappropriated trust fund held outside of
31 the State treasury. On or before the 25th day of each
32 calendar month, the Department shall prepare and certify to
33 the Comptroller the disbursement of stated sums of money to
34 the counties from which retailers have paid taxes or
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1 penalties to the Department during the second preceding
2 calendar month. The amount to be paid to each county shall
3 be the amount (not including credit memoranda) collected
4 under this Section during the second preceding calendar month
5 by the Department plus an amount the Department determines is
6 necessary to offset any amounts that were erroneously paid to
7 a different taxing body, and not including (i) an amount
8 equal to the amount of refunds made during the second
9 preceding calendar month by the Department on behalf of the
10 county and (ii) any amount that the Department determines is
11 necessary to offset any amounts that were payable to a
12 different taxing body but were erroneously paid to the
13 county. Within 10 days after receipt by the Comptroller of
14 the disbursement certification to the counties provided for
15 in this Section to be given to the Comptroller by the
16 Department, the Comptroller shall cause the orders to be
17 drawn for the respective amounts in accordance with
18 directions contained in the certification.
19 In addition to the disbursement required by the preceding
20 paragraph, an allocation shall be made in March of each year
21 to each county that received more than $500,000 in
22 disbursements under the preceding paragraph in the preceding
23 calendar year. The allocation shall be in an amount equal to
24 the average monthly distribution made to each such county
25 under the preceding paragraph during the preceding calendar
26 year (excluding the 2 months of highest receipts). The
27 distribution made in March of each year subsequent to the
28 year in which an allocation was made pursuant to this
29 paragraph and the preceding paragraph shall be reduced by the
30 amount allocated and disbursed under this paragraph in the
31 preceding calendar year. The Department shall prepare and
32 certify to the Comptroller for disbursement the allocations
33 made in accordance with this paragraph.
34 (d) For the purpose of determining the local
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1 governmental unit whose tax is applicable, a retail sale by a
2 producer of coal or another mineral mined in Illinois is a
3 sale at retail at the place where the coal or other mineral
4 mined in Illinois is extracted from the earth. This
5 paragraph does not apply to coal or another mineral when it
6 is delivered or shipped by the seller to the purchaser at a
7 point outside Illinois so that the sale is exempt under the
8 United States Constitution as a sale in interstate or foreign
9 commerce.
10 (e) Nothing in this Section shall be construed to
11 authorize a county to impose a tax upon the privilege of
12 engaging in any business that under the Constitution of the
13 United States may not be made the subject of taxation by this
14 State.
15 (e-5) If a county imposes a tax under this Section, the
16 county board may, by ordinance, discontinue or lower the rate
17 of the tax. If the county board lowers the tax rate or
18 discontinues the tax, a referendum must be held in accordance
19 with subsection (a) of this Section in order to increase the
20 rate of the tax or to reimpose the discontinued tax.
21 (f) Beginning April 1, 1998, the results of any election
22 authorizing a proposition to impose a tax under this Section
23 or effecting a change in the rate of tax, or any ordinance
24 lowering the rate or discontinuing the tax, shall be
25 certified by the county clerk and filed with the Illinois
26 Department of Revenue either (i) on or before the first day
27 of April, whereupon the Department shall proceed to
28 administer and enforce the tax as of the first day of July
29 next following the filing; or (ii) on or before the first day
30 of October, whereupon the Department shall proceed to
31 administer and enforce the tax as of the first day of January
32 next following the filing.
33 (g) When certifying the amount of a monthly disbursement
34 to a county under this Section, the Department shall increase
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1 or decrease the amounts by an amount necessary to offset any
2 miscalculation of previous disbursements. The offset amount
3 shall be the amount erroneously disbursed within the previous
4 6 months from the time a miscalculation is discovered.
5 (h) This Section may be cited as the "Special County
6 Occupation Tax For Public Safety Law".
7 (i) For purposes of this Section, "public safety"
8 includes but is not limited to fire fighting, police,
9 medical, ambulance, or other emergency services.
10 (j) This amendatory Act of the 91st General Assembly is
11 a denial and limitation of home rule powers to tax under
12 subsection (g) of Section 6 of Article VII of the Illinois
13 Constitution.
14 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97;
15 90-190, eff. 7-24-97; 90-267, eff. 7-30-97; 90-552, eff.
16 12-12-97; 90-562, eff. 12-16-97; 90-655, eff. 7-30-98;
17 90-689, eff. 7-31-98.)
18 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
19 Sec. 5-1007. Home Rule County Service Occupation Tax
20 Law. The corporate authorities of a home rule county may
21 impose a tax upon all persons engaged, in such county, in the
22 business of making sales of service at the same rate of tax
23 imposed pursuant to Section 5-1006 of the selling price of
24 all tangible personal property transferred by such servicemen
25 either in the form of tangible personal property or in the
26 form of real estate as an incident to a sale of service. If
27 imposed, such tax shall only be imposed in 1/4% increments.
28 On and after September 1, 1991, this additional tax may not
29 be imposed on the sales of food for human consumption which
30 is to be consumed off the premises where it is sold (other
31 than alcoholic beverages, soft drinks and food which has been
32 prepared for immediate consumption) and prescription and
33 nonprescription medicines, drugs, medical appliances and
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1 insulin, urine testing materials, syringes and needles used
2 by diabetics. The tax imposed by a home rule county pursuant
3 to this Section and all civil penalties that may be assessed
4 as an incident thereof shall be collected and enforced by the
5 State Department of Revenue. The certificate of registration
6 which is issued by the Department to a retailer under the
7 Retailers' Occupation Tax Act or under the Service Occupation
8 Tax Act shall permit such registrant to engage in a business
9 which is taxable under any ordinance or resolution enacted
10 pursuant to this Section without registering separately with
11 the Department under such ordinance or resolution or under
12 this Section. The Department shall have full power to
13 administer and enforce this Section; to collect all taxes and
14 penalties due hereunder; to dispose of taxes and penalties so
15 collected in the manner hereinafter provided; and to
16 determine all rights to credit memoranda arising on account
17 of the erroneous payment of tax or penalty hereunder. In the
18 administration of, and compliance with, this Section the
19 Department and persons who are subject to this Section shall
20 have the same rights, remedies, privileges, immunities,
21 powers and duties, and be subject to the same conditions,
22 restrictions, limitations, penalties and definitions of
23 terms, and employ the same modes of procedure, as are
24 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
25 respect to all provisions therein other than the State rate
26 of tax), 4 (except that the reference to the State shall be
27 to the taxing county), 5, 7, 8 (except that the jurisdiction
28 to which the tax shall be a debt to the extent indicated in
29 that Section 8 shall be the taxing county), 9 (except as to
30 the disposition of taxes and penalties collected, and except
31 that the returned merchandise credit for this county tax may
32 not be taken against any State tax), 10, 11, 12 (except the
33 reference therein to Section 2b of the Retailers' Occupation
34 Tax Act), 13 (except that any reference to the State shall
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1 mean the taxing county), the first paragraph of Section 15,
2 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
3 Section 3-7 of the Uniform Penalty and Interest Act, as fully
4 as if those provisions were set forth herein.
5 No tax may be imposed by a home rule county pursuant to
6 this Section unless such county also imposes a tax at the
7 same rate pursuant to Section 5-1006.
8 A home rule county that has not imposed a tax under this
9 Section on the selling price of motor fuel or gasohol before
10 the effective date of this amendatory Act of the 91st General
11 Assembly shall not impose such a tax on or after that date. A
12 home rule county that has imposed a tax under this Section on
13 the selling price of motor fuel or gasohol before the
14 effective date of this amendatory Act of the 91st General
15 Assembly shall not increase the rate of the tax on or after
16 that date. This amendatory Act of the 91st General Assembly
17 is a denial and limitation of home rule powers to tax under
18 subsection (g) of Section 6 of Article VII of the Illinois
19 Constitution.
20 Persons subject to any tax imposed pursuant to the
21 authority granted in this Section may reimburse themselves
22 for their serviceman's tax liability hereunder by separately
23 stating such tax as an additional charge, which charge may be
24 stated in combination, in a single amount, with State tax
25 which servicemen are authorized to collect under the Service
26 Use Tax Act, pursuant to such bracket schedules as the
27 Department may prescribe.
28 Whenever the Department determines that a refund should
29 be made under this Section to a claimant instead of issuing
30 credit memorandum, the Department shall notify the State
31 Comptroller, who shall cause the order to be drawn for the
32 amount specified, and to the person named, in such
33 notification from the Department. Such refund shall be paid
34 by the State Treasurer out of the home rule county retailers'
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1 occupation tax fund.
2 The Department shall forthwith pay over to the State
3 Treasurer, ex-officio, as trustee, all taxes and penalties
4 collected hereunder. On or before the 25th day of each
5 calendar month, the Department shall prepare and certify to
6 the Comptroller the disbursement of stated sums of money to
7 named counties, the counties to be those from which suppliers
8 and servicemen have paid taxes or penalties hereunder to the
9 Department during the second preceding calendar month. The
10 amount to be paid to each county shall be the amount (not
11 including credit memoranda) collected hereunder during the
12 second preceding calendar month by the Department, and not
13 including an amount equal to the amount of refunds made
14 during the second preceding calendar month by the Department
15 on behalf of such county. Within 10 days after receipt, by
16 the Comptroller, of the disbursement certification to the
17 counties provided for in this Section to be given to the
18 Comptroller by the Department, the Comptroller shall cause
19 the orders to be drawn for the respective amounts in
20 accordance with the directions contained in such
21 certification.
22 In addition to the disbursement required by the preceding
23 paragraph, an allocation shall be made in each year to each
24 county which received more than $500,000 in disbursements
25 under the preceding paragraph in the preceding calendar year.
26 The allocation shall be in an amount equal to the average
27 monthly distribution made to each such county under the
28 preceding paragraph during the preceding calendar year
29 (excluding the 2 months of highest receipts). The
30 distribution made in March of each year subsequent to the
31 year in which an allocation was made pursuant to this
32 paragraph and the preceding paragraph shall be reduced by the
33 amount allocated and disbursed under this paragraph in the
34 preceding calendar year. The Department shall prepare and
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1 certify to the Comptroller for disbursement the allocations
2 made in accordance with this paragraph.
3 Nothing in this Section shall be construed to authorize a
4 county to impose a tax upon the privilege of engaging in any
5 business which under the Constitution of the United States
6 may not be made the subject of taxation by this State.
7 An ordinance or resolution imposing or discontinuing a
8 tax hereunder or effecting a change in the rate thereof shall
9 be adopted and a certified copy thereof filed with the
10 Department on or before the first day of June, whereupon the
11 Department shall proceed to administer and enforce this
12 Section as of the first day of September next following such
13 adoption and filing. Beginning January 1, 1992, an ordinance
14 or resolution imposing or discontinuing the tax hereunder or
15 effecting a change in the rate thereof shall be adopted and a
16 certified copy thereof filed with the Department on or before
17 the first day of July, whereupon the Department shall proceed
18 to administer and enforce this Section as of the first day of
19 October next following such adoption and filing. Beginning
20 January 1, 1993, an ordinance or resolution imposing or
21 discontinuing the tax hereunder or effecting a change in the
22 rate thereof shall be adopted and a certified copy thereof
23 filed with the Department on or before the first day of
24 October, whereupon the Department shall proceed to administer
25 and enforce this Section as of the first day of January next
26 following such adoption and filing. Beginning April 1, 1998,
27 an ordinance or resolution imposing or discontinuing the tax
28 hereunder or effecting a change in the rate thereof shall
29 either (i) be adopted and a certified copy thereof filed with
30 the Department on or before the first day of April, whereupon
31 the Department shall proceed to administer and enforce this
32 Section as of the first day of July next following the
33 adoption and filing; or (ii) be adopted and a certified copy
34 thereof filed with the Department on or before the first day
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1 of October, whereupon the Department shall proceed to
2 administer and enforce this Section as of the first day of
3 January next following the adoption and filing.
4 This Section shall be known and may be cited as the Home
5 Rule County Service Occupation Tax Law.
6 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
7 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
8 Sec. 5-1035.1. County Motor Fuel Tax Law. The county
9 board of the counties of DuPage, Kane and McHenry may, by an
10 ordinance or resolution adopted by an affirmative vote of a
11 majority of the members elected or appointed to the county
12 board, impose a tax upon all persons engaged in the county in
13 the business of selling motor fuel, as now or hereafter
14 defined in the Motor Fuel Tax Law, at retail for the
15 operation of motor vehicles upon public highways or for the
16 operation of recreational watercraft upon waterways. Kane
17 County may exempt diesel fuel from the tax imposed pursuant
18 to this Section. The tax may be imposed, in half-cent
19 increments, at a rate not exceeding 4 cents per gallon of
20 motor fuel sold at retail within the county for the purpose
21 of use or consumption and not for the purpose of resale. The
22 proceeds from the tax shall be used by the county solely for
23 the purpose of operating, constructing and improving public
24 highways and waterways, and acquiring real property and
25 right-of-ways for public highways and waterways within the
26 county imposing the tax.
27 A county that has not imposed a tax under this Section
28 before the effective date of this amendatory Act of the 91st
29 General Assembly shall not impose such a tax on or after that
30 date. A county that has imposed a tax under this Section
31 before the effective date of this amendatory Act of the 91st
32 General Assembly shall not increase the rate of the tax on or
33 after that date.
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1 A tax imposed pursuant to this Section, and all civil
2 penalties that may be assessed as an incident thereof, shall
3 be administered, collected and enforced by the Illinois
4 Department of Revenue in the same manner as the tax imposed
5 under the Retailers' Occupation Tax Act, as now or hereafter
6 amended, insofar as may be practicable; except that in the
7 event of a conflict with the provisions of this Section, this
8 Section shall control. The Department of Revenue shall have
9 full power: to administer and enforce this Section; to
10 collect all taxes and penalties due hereunder; to dispose of
11 taxes and penalties so collected in the manner hereinafter
12 provided; and to determine all rights to credit memoranda
13 arising on account of the erroneous payment of tax or penalty
14 hereunder.
15 Whenever the Department determines that a refund shall be
16 made under this Section to a claimant instead of issuing a
17 credit memorandum, the Department shall notify the State
18 Comptroller, who shall cause the order to be drawn for the
19 amount specified, and to the person named, in the
20 notification from the Department. The refund shall be paid by
21 the State Treasurer out of the County Option Motor Fuel Tax
22 Fund.
23 The Department shall forthwith pay over to the State
24 Treasurer, ex-officio, as trustee, all taxes and penalties
25 collected hereunder, which shall be deposited into the County
26 Option Motor Fuel Tax Fund, a special fund in the State
27 Treasury which is hereby created. On or before the 25th day
28 of each calendar month, the Department shall prepare and
29 certify to the State Comptroller the disbursement of stated
30 sums of money to named counties for which taxpayers have paid
31 taxes or penalties hereunder to the Department during the
32 second preceding calendar month. The amount to be paid to
33 each county shall be the amount (not including credit
34 memoranda) collected hereunder from retailers within the
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1 county during the second preceding calendar month by the
2 Department, but not including an amount equal to the amount
3 of refunds made during the second preceding calendar month by
4 the Department on behalf of the county; less the amount
5 expended during the second preceding month by the Department
6 pursuant to appropriation from the County Option Motor Fuel
7 Tax Fund for the administration and enforcement of this
8 Section, which appropriation shall not exceed $200,000 for
9 fiscal year 1990 and, for each year thereafter, shall not
10 exceed 2% of the amount deposited into the County Option
11 Motor Fuel Tax Fund during the preceding fiscal year.
12 Nothing in this Section shall be construed to authorize a
13 county to impose a tax upon the privilege of engaging in any
14 business which under the Constitution of the United States
15 may not be made the subject of taxation by this State.
16 An ordinance or resolution imposing a tax hereunder or
17 effecting a change in the rate thereof shall be effective on
18 the first day of the second calendar month next following the
19 month in which the ordinance or resolution is adopted and a
20 certified copy thereof is filed with the Department of
21 Revenue, whereupon the Department of Revenue shall proceed
22 to administer and enforce this Section on behalf of the
23 county as of the effective date of the ordinance or
24 resolution. Upon a change in rate of a tax levied hereunder,
25 or upon the discontinuance of the tax, the county board of
26 the county shall, on or not later than 5 days after the
27 effective date of the ordinance or resolution discontinuing
28 the tax or effecting a change in rate, transmit to the
29 Department of Revenue a certified copy of the ordinance or
30 resolution effecting the change or discontinuance.
31 This Section shall be known and may be cited as the
32 County Motor Fuel Tax Law.
33 (Source: P.A. 86-1028; 87-289.)
-38- LRB9114875SMpkA
1 Section 40. The Illinois Municipal Code is amended by
2 changing Sections 8-11-1, 8-11-1.1, 8-11-1.6, 8-11-1.7,
3 8-11-5, 8-11-6, and 8-11-15 as follows:
4 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
5 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation
6 Tax Act. The corporate authorities of a home rule
7 municipality may impose a tax upon all persons engaged in the
8 business of selling tangible personal property, other than an
9 item of tangible personal property titled or registered with
10 an agency of this State's government, at retail in the
11 municipality on the gross receipts from these sales made in
12 the course of such business. If imposed, the tax shall only
13 be imposed in 1/4% increments. On and after September 1,
14 1991, this additional tax may not be imposed on the sales of
15 food for human consumption that is to be consumed off the
16 premises where it is sold (other than alcoholic beverages,
17 soft drinks and food that has been prepared for immediate
18 consumption) and prescription and nonprescription medicines,
19 drugs, medical appliances and insulin, urine testing
20 materials, syringes and needles used by diabetics. The tax
21 imposed by a home rule municipality under this Section and
22 all civil penalties that may be assessed as an incident of
23 the tax shall be collected and enforced by the State
24 Department of Revenue. The certificate of registration that
25 is issued by the Department to a retailer under the
26 Retailers' Occupation Tax Act shall permit the retailer to
27 engage in a business that is taxable under any ordinance or
28 resolution enacted pursuant to this Section without
29 registering separately with the Department under such
30 ordinance or resolution or under this Section. The
31 Department shall have full power to administer and enforce
32 this Section; to collect all taxes and penalties due
33 hereunder; to dispose of taxes and penalties so collected in
-39- LRB9114875SMpkA
1 the manner hereinafter provided; and to determine all rights
2 to credit memoranda arising on account of the erroneous
3 payment of tax or penalty hereunder. In the administration
4 of, and compliance with, this Section the Department and
5 persons who are subject to this Section shall have the same
6 rights, remedies, privileges, immunities, powers and duties,
7 and be subject to the same conditions, restrictions,
8 limitations, penalties and definitions of terms, and employ
9 the same modes of procedure, as are prescribed in Sections 1,
10 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
11 respect to all provisions therein other than the State rate
12 of tax), 2c, 3 (except as to the disposition of taxes and
13 penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
14 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
15 the Retailers' Occupation Tax Act and Section 3-7 of the
16 Uniform Penalty and Interest Act, as fully as if those
17 provisions were set forth herein.
18 No tax may be imposed by a home rule municipality under
19 this Section unless the municipality also imposes a tax at
20 the same rate under Section 8-11-5 of this Act.
21 A home rule municipality that has not imposed a tax under
22 this Section on the selling price of motor fuel or gasohol
23 before the effective date of this amendatory Act of the 91st
24 General Assembly shall not impose such a tax on or after that
25 date. A home rule municipality that has imposed a tax under
26 this Section on the selling price of motor fuel or gasohol
27 before the effective date of this amendatory Act of the 91st
28 General Assembly shall not increase the rate of the tax on or
29 after that date. This amendatory Act of the 91st General
30 Assembly is a denial and limitation of home rule powers to
31 tax under subsection (g) of Section 6 of Article VII of the
32 Illinois Constitution.
33 Persons subject to any tax imposed under the authority
34 granted in this Section may reimburse themselves for their
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1 seller's tax liability hereunder by separately stating that
2 tax as an additional charge, which charge may be stated in
3 combination, in a single amount, with State tax which sellers
4 are required to collect under the Use Tax Act, pursuant to
5 such bracket schedules as the Department may prescribe.
6 Whenever the Department determines that a refund should
7 be made under this Section to a claimant instead of issuing a
8 credit memorandum, the Department shall notify the State
9 Comptroller, who shall cause the order to be drawn for the
10 amount specified and to the person named in the notification
11 from the Department. The refund shall be paid by the State
12 Treasurer out of the home rule municipal retailers'
13 occupation tax fund.
14 The Department shall immediately pay over to the State
15 Treasurer, ex officio, as trustee, all taxes and penalties
16 collected hereunder. On or before the 25th day of each
17 calendar month, the Department shall prepare and certify to
18 the Comptroller the disbursement of stated sums of money to
19 named municipalities, the municipalities to be those from
20 which retailers have paid taxes or penalties hereunder to the
21 Department during the second preceding calendar month. The
22 amount to be paid to each municipality shall be the amount
23 (not including credit memoranda) collected hereunder during
24 the second preceding calendar month by the Department plus an
25 amount the Department determines is necessary to offset any
26 amounts that were erroneously paid to a different taxing
27 body, and not including an amount equal to the amount of
28 refunds made during the second preceding calendar month by
29 the Department on behalf of such municipality, and not
30 including any amount that the Department determines is
31 necessary to offset any amounts that were payable to a
32 different taxing body but were erroneously paid to the
33 municipality. Within 10 days after receipt by the Comptroller
34 of the disbursement certification to the municipalities
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1 provided for in this Section to be given to the Comptroller
2 by the Department, the Comptroller shall cause the orders to
3 be drawn for the respective amounts in accordance with the
4 directions contained in the certification.
5 In addition to the disbursement required by the preceding
6 paragraph and in order to mitigate delays caused by
7 distribution procedures, an allocation shall, if requested,
8 be made within 10 days after January 14, 1991, and in
9 November of 1991 and each year thereafter, to each
10 municipality that received more than $500,000 during the
11 preceding fiscal year, (July 1 through June 30) whether
12 collected by the municipality or disbursed by the Department
13 as required by this Section. Within 10 days after January 14,
14 1991, participating municipalities shall notify the
15 Department in writing of their intent to participate. In
16 addition, for the initial distribution, participating
17 municipalities shall certify to the Department the amounts
18 collected by the municipality for each month under its home
19 rule occupation and service occupation tax during the period
20 July 1, 1989 through June 30, 1990. The allocation within 10
21 days after January 14, 1991, shall be in an amount equal to
22 the monthly average of these amounts, excluding the 2 months
23 of highest receipts. The monthly average for the period of
24 July 1, 1990 through June 30, 1991 will be determined as
25 follows: the amounts collected by the municipality under its
26 home rule occupation and service occupation tax during the
27 period of July 1, 1990 through September 30, 1990, plus
28 amounts collected by the Department and paid to such
29 municipality through June 30, 1991, excluding the 2 months of
30 highest receipts. The monthly average for each subsequent
31 period of July 1 through June 30 shall be an amount equal to
32 the monthly distribution made to each such municipality under
33 the preceding paragraph during this period, excluding the 2
34 months of highest receipts. The distribution made in
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1 November 1991 and each year thereafter under this paragraph
2 and the preceding paragraph shall be reduced by the amount
3 allocated and disbursed under this paragraph in the preceding
4 period of July 1 through June 30. The Department shall
5 prepare and certify to the Comptroller for disbursement the
6 allocations made in accordance with this paragraph.
7 For the purpose of determining the local governmental
8 unit whose tax is applicable, a retail sale by a producer of
9 coal or other mineral mined in Illinois is a sale at retail
10 at the place where the coal or other mineral mined in
11 Illinois is extracted from the earth. This paragraph does
12 not apply to coal or other mineral when it is delivered or
13 shipped by the seller to the purchaser at a point outside
14 Illinois so that the sale is exempt under the United States
15 Constitution as a sale in interstate or foreign commerce.
16 Nothing in this Section shall be construed to authorize a
17 municipality to impose a tax upon the privilege of engaging
18 in any business which under the Constitution of the United
19 States may not be made the subject of taxation by this State.
20 An ordinance or resolution imposing or discontinuing a
21 tax hereunder or effecting a change in the rate thereof shall
22 be adopted and a certified copy thereof filed with the
23 Department on or before the first day of June, whereupon the
24 Department shall proceed to administer and enforce this
25 Section as of the first day of September next following the
26 adoption and filing. Beginning January 1, 1992, an ordinance
27 or resolution imposing or discontinuing the tax hereunder or
28 effecting a change in the rate thereof shall be adopted and a
29 certified copy thereof filed with the Department on or before
30 the first day of July, whereupon the Department shall proceed
31 to administer and enforce this Section as of the first day of
32 October next following such adoption and filing. Beginning
33 January 1, 1993, an ordinance or resolution imposing or
34 discontinuing the tax hereunder or effecting a change in the
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1 rate thereof shall be adopted and a certified copy thereof
2 filed with the Department on or before the first day of
3 October, whereupon the Department shall proceed to administer
4 and enforce this Section as of the first day of January next
5 following the adoption and filing. However, a municipality
6 located in a county with a population in excess of 3,000,000
7 that elected to become a home rule unit at the general
8 primary election in 1994 may adopt an ordinance or resolution
9 imposing the tax under this Section and file a certified copy
10 of the ordinance or resolution with the Department on or
11 before July 1, 1994. The Department shall then proceed to
12 administer and enforce this Section as of October 1, 1994.
13 Beginning April 1, 1998, an ordinance or resolution imposing
14 or discontinuing the tax hereunder or effecting a change in
15 the rate thereof shall either (i) be adopted and a certified
16 copy thereof filed with the Department on or before the first
17 day of April, whereupon the Department shall proceed to
18 administer and enforce this Section as of the first day of
19 July next following the adoption and filing; or (ii) be
20 adopted and a certified copy thereof filed with the
21 Department on or before the first day of October, whereupon
22 the Department shall proceed to administer and enforce this
23 Section as of the first day of January next following the
24 adoption and filing.
25 When certifying the amount of a monthly disbursement to a
26 municipality under this Section, the Department shall
27 increase or decrease the amount by an amount necessary to
28 offset any misallocation of previous disbursements. The
29 offset amount shall be the amount erroneously disbursed
30 within the previous 6 months from the time a misallocation is
31 discovered.
32 Any unobligated balance remaining in the Municipal
33 Retailers' Occupation Tax Fund on December 31, 1989, which
34 fund was abolished by Public Act 85-1135, and all receipts of
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1 municipal tax as a result of audits of liability periods
2 prior to January 1, 1990, shall be paid into the Local
3 Government Tax Fund for distribution as provided by this
4 Section prior to the enactment of Public Act 85-1135. All
5 receipts of municipal tax as a result of an assessment not
6 arising from an audit, for liability periods prior to January
7 1, 1990, shall be paid into the Local Government Tax Fund for
8 distribution before July 1, 1990, as provided by this Section
9 prior to the enactment of Public Act 85-1135; and on and
10 after July 1, 1990, all such receipts shall be distributed as
11 provided in Section 6z-18 of the State Finance Act.
12 As used in this Section, "municipal" and "municipality"
13 means a city, village or incorporated town, including an
14 incorporated town that has superseded a civil township.
15 This Section shall be known and may be cited as the Home
16 Rule Municipal Retailers' Occupation Tax Act.
17 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
18 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
19 Sec. 8-11-1.1. Non-home rule municipalities; use and
20 occupation imposition of taxes.
21 (a) The corporate authorities of a non-home rule
22 municipality may, upon approval of the electors of the
23 municipality pursuant to subsection (b) of this Section,
24 impose by ordinance or resolution the 1/2 of 1% tax
25 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of
26 this Act.
27 A municipality that has not imposed a tax on the selling
28 price of motor fuel or gasohol authorized in Sections
29 8-11-1.3, 8-11-1.4, and 8-11-1.5 before the effective date of
30 this amendatory Act of the 91st General Assembly shall not
31 impose such a tax on or after that date. A municipality that
32 has imposed a tax on the selling price of motor fuel or
33 gasohol authorized in Sections 8-11-1.3, 8-11-1.4, and
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1 8-11-1.5 before the effective date of this amendatory Act of
2 the 91st General Assembly shall not increase the rate of the
3 tax on or after that date.
4 (b) The corporate authorities of the municipality may by
5 ordinance or resolution call for the submission to the
6 electors of the municipality the question of whether the
7 municipality shall impose such tax. Such question shall be
8 certified by the municipal clerk to the election authority in
9 accordance with Section 28-5 of the Election Code and shall
10 be in a form in accordance with Section 16-7 of the Election
11 Code.
12 If a majority of the electors in the municipality voting
13 upon the question vote in the affirmative, such tax shall be
14 imposed.
15 An ordinance or resolution imposing the 1/2 of 1% tax
16 hereunder or discontinuing the same shall be adopted and a
17 certified copy thereof, together with a certification that
18 the ordinance or resolution received referendum approval in
19 the case of the imposition of such tax, filed with the
20 Department of Revenue, on or before the first day of June,
21 whereupon the Department shall proceed to administer and
22 enforce the additional tax or to discontinue the tax, as the
23 case may be, as of the first day of September next following
24 such adoption and filing. Beginning January 1, 1992, an
25 ordinance or resolution imposing or discontinuing the tax
26 hereunder shall be adopted and a certified copy thereof filed
27 with the Department on or before the first day of July,
28 whereupon the Department shall proceed to administer and
29 enforce this Section as of the first day of October next
30 following such adoption and filing. Beginning January 1,
31 1993, an ordinance or resolution imposing or discontinuing
32 the tax hereunder shall be adopted and a certified copy
33 thereof filed with the Department on or before the first day
34 of October, whereupon the Department shall proceed to
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1 administer and enforce this Section as of the first day of
2 January next following such adoption and filing. A non-home
3 rule municipality may file a certified copy of an ordinance
4 or resolution, with a certification that the ordinance or
5 resolution received referendum approval in the case of the
6 imposition of the tax, with the Department of Revenue, as
7 required under this Section, only after October 2, 2000.
8 (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00.)
9 (65 ILCS 5/8-11-1.6)
10 Sec. 8-11-1.6. Non-home rule municipal retailers
11 occupation tax; municipalities between 20,000 and 25,000. The
12 corporate authorities of a non-home rule municipality with a
13 population of more than 20,000 but less than 25,000 that has,
14 prior to January 1, 1987, established a Redevelopment Project
15 Area that has been certified as a State Sales Tax Boundary
16 and has issued bonds or otherwise incurred indebtedness to
17 pay for costs in excess of $5,000,000, which is secured in
18 part by a tax increment allocation fund, in accordance with
19 the provisions of Division 11-74.4 of this Code may, by
20 passage of an ordinance, impose a tax upon all persons
21 engaged in the business of selling tangible personal
22 property, other than on an item of tangible personal property
23 that is titled and registered by an agency of this State's
24 Government, at retail in the municipality. This tax may not
25 be imposed on the sales of food for human consumption that is
26 to be consumed off the premises where it is sold (other than
27 alcoholic beverages, soft drinks, and food that has been
28 prepared for immediate consumption) and prescription and
29 nonprescription medicines, drugs, medical appliances and
30 insulin, urine testing materials, syringes, and needles used
31 by diabetics. If imposed, the tax shall only be imposed in
32 .25% increments of the gross receipts from such sales made in
33 the course of business. Any tax imposed by a municipality
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1 under this Sec. and all civil penalties that may be assessed
2 as an incident thereof shall be collected and enforced by the
3 State Department of Revenue. An ordinance imposing a tax
4 hereunder or effecting a change in the rate thereof shall be
5 adopted and a certified copy thereof filed with the
6 Department on or before the first day of October, whereupon
7 the Department shall proceed to administer and enforce this
8 Section as of the first day of January next following such
9 adoption and filing. The certificate of registration that is
10 issued by the Department to a retailer under the Retailers'
11 Occupation Tax Act shall permit the retailer to engage in a
12 business that is taxable under any ordinance or resolution
13 enacted under this Section without registering separately
14 with the Department under the ordinance or resolution or
15 under this Section. The Department shall have full power to
16 administer and enforce this Section, to collect all taxes and
17 penalties due hereunder, to dispose of taxes and penalties so
18 collected in the manner hereinafter provided, and to
19 determine all rights to credit memoranda, arising on account
20 of the erroneous payment of tax or penalty hereunder. In the
21 administration of, and compliance with this Section, the
22 Department and persons who are subject to this Section shall
23 have the same rights, remedies, privileges, immunities,
24 powers, and duties, and be subject to the same conditions,
25 restrictions, limitations, penalties, and definitions of
26 terms, and employ the same modes of procedure, as are
27 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2
28 through 2-65 (in respect to all provisions therein other than
29 the State rate of tax), 2c, 3 (except as to the disposition
30 of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e,
31 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
32 12 and 13 of the Retailers' Occupation Tax Act and Section
33 3-7 of the Uniform Penalty and Interest Act as fully as if
34 those provisions were set forth herein.
-48- LRB9114875SMpkA
1 A tax may not be imposed by a municipality under this
2 Section unless the municipality also imposes a tax at the
3 same rate under Section 8-11-1.7 of this Act.
4 A municipality that has not imposed a tax on the selling
5 price of motor fuel or gasohol before the effective date of
6 this amendatory Act of the 91st General Assembly shall not
7 impose such a tax on or after that date. A municipality that
8 has imposed a tax on the selling price of motor fuel or
9 gasohol before the effective date of this amendatory Act of
10 the 91st General Assembly shall not increase the rate of the
11 tax on or after that date.
12 Persons subject to any tax imposed under the authority
13 granted in this Section, may reimburse themselves for their
14 seller's tax liability hereunder by separately stating the
15 tax as an additional charge, which charge may be stated in
16 combination, in a single amount, with State tax which sellers
17 are required to collect under the Use Tax Act, pursuant to
18 such bracket schedules as the Department may prescribe.
19 Whenever the Department determines that a refund should
20 be made under this Section to a claimant, instead of issuing
21 a credit memorandum, the Department shall notify the State
22 Comptroller, who shall cause the order to be drawn for the
23 amount specified, and to the person named in the notification
24 from the Department. The refund shall be paid by the State
25 Treasurer out of the Non-Home Rule Municipal Retailers'
26 Occupation Tax Fund, which is hereby created.
27 The Department shall forthwith pay over to the State
28 Treasurer, ex officio, as trustee, all taxes and penalties
29 collected hereunder. On or before the 25th day of each
30 calendar month, the Department shall prepare and certify to
31 the Comptroller the disbursement of stated sums of money to
32 named municipalities, the municipalities to be those from
33 which retailers have paid taxes or penalties hereunder to the
34 Department during the second preceding calendar month. The
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1 amount to be paid to each municipality shall be the amount
2 (not including credit memoranda) collected hereunder during
3 the second preceding calendar month by the Department plus an
4 amount the Department determines is necessary to offset any
5 amounts that were erroneously paid to a different taxing
6 body, and not including an amount equal to the amount of
7 refunds made during the second preceding calendar month by
8 the Department on behalf of the municipality, and not
9 including any amount that the Department determines is
10 necessary to offset any amounts that were payable to a
11 different taxing body but were erroneously paid to the
12 municipality. Within 10 days after receipt by the
13 Comptroller of the disbursement certification to the
14 municipalities provided for in this Section to be given to
15 the Comptroller by the Department, the Comptroller shall
16 cause the orders to be drawn for the respective amounts in
17 accordance with the directions contained in the
18 certification.
19 For the purpose of determining the local governmental
20 unit whose tax is applicable, a retail sale by a producer of
21 coal or other mineral mined in Illinois is a sale at retail
22 at the place where the coal or other mineral mined in
23 Illinois is extracted from the earth. This paragraph does
24 not apply to coal or other mineral when it is delivered or
25 shipped by the seller to the purchaser at a point outside
26 Illinois so that the sale is exempt under the federal
27 Constitution as a sale in interstate or foreign commerce.
28 Nothing in this Section shall be construed to authorize a
29 municipality to impose a tax upon the privilege of engaging
30 in any business which under the constitution of the United
31 States may not be made the subject of taxation by this State.
32 When certifying the amount of a monthly disbursement to a
33 municipality under this Section, the Department shall
34 increase or decrease the amount by an amount necessary to
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1 offset any misallocation of previous disbursements. The
2 offset amount shall be the amount erroneously disbursed
3 within the previous 6 months from the time a misallocation is
4 discovered.
5 As used in this Section, "municipal" and "municipality"
6 means a city, village, or incorporated town, including an
7 incorporated town that has superseded a civil township.
8 (Source: P.A. 88-334; 89-399, eff. 8-20-95.)
9 (65 ILCS 5/8-11-1.7)
10 Sec. 8-11-1.7. Non-home rule municipal service occupation
11 tax; municipalities between 20,000 and 25,000. The corporate
12 authorities of a non-home rule municipality with a population
13 of more than 20,000 but less than 25,000 as determined by the
14 last preceding decennial census that has, prior to January 1,
15 1987, established a Redevelopment Project Area that has been
16 certified as a State Sales Tax Boundary and has issued bonds
17 or otherwise incurred indebtedness to pay for costs in excess
18 of $5,000,000, which is secured in part by a tax increment
19 allocation fund, in accordance with the provisions of
20 Division 11-74.7 of this Code may, by passage of an
21 ordinance, impose a tax upon all persons engaged in the
22 municipality in the business of making sales of service. If
23 imposed, the tax shall only be imposed in .25% increments of
24 the selling price of all tangible personal property
25 transferred by such servicemen either in the form of tangible
26 personal property or in the form of real estate as an
27 incident to a sale of service. This tax may not be imposed on
28 the sales of food for human consumption that is to be
29 consumed off the premises where it is sold (other than
30 alcoholic beverages, soft drinks, and food that has been
31 prepared for immediate consumption) and prescription and
32 nonprescription medicines, drugs, medical appliances and
33 insulin, urine testing materials, syringes, and needles used
-51- LRB9114875SMpkA
1 by diabetics. The tax imposed by a municipality under this
2 Sec. and all civil penalties that may be assessed as an
3 incident thereof shall be collected and enforced by the State
4 Department of Revenue. An ordinance imposing a tax hereunder
5 or effecting a change in the rate thereof shall be adopted
6 and a certified copy thereof filed with the Department on or
7 before the first day of October, whereupon the Department
8 shall proceed to administer and enforce this Section as of
9 the first day of January next following such adoption and
10 filing. The certificate of registration that is issued by
11 the Department to a retailer under the Retailers' Occupation
12 Tax Act or under the Service Occupation Tax Act shall permit
13 the registrant to engage in a business that is taxable under
14 any ordinance or resolution enacted under this Section
15 without registering separately with the Department under the
16 ordinance or resolution or under this Section. The Department
17 shall have full power to administer and enforce this Section,
18 to collect all taxes and penalties due hereunder, to dispose
19 of taxes and penalties so collected in a manner hereinafter
20 provided, and to determine all rights to credit memoranda
21 arising on account of the erroneous payment of tax or penalty
22 hereunder. In the administration of and compliance with this
23 Section, the Department and persons who are subject to this
24 Section shall have the same rights, remedies, privileges,
25 immunities, powers, and duties, and be subject to the same
26 conditions, restrictions, limitations, penalties and
27 definitions of terms, and employ the same modes of procedure,
28 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
29 respect to all provisions therein other than the State rate
30 of tax), 4 (except that the reference to the State shall be
31 to the taxing municipality), 5, 7, 8 (except that the
32 jurisdiction to which the tax shall be a debt to the extent
33 indicated in that Section 8 shall be the taxing
34 municipality), 9 (except as to the disposition of taxes and
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1 penalties collected, and except that the returned merchandise
2 credit for this municipal tax may not be taken against any
3 State tax), 10, 11, 12, (except the reference therein to
4 Section 2b of the Retailers' Occupation Tax Act), 13 (except
5 that any reference to the State shall mean the taxing
6 municipality), the first paragraph of Sections 15, 16, 17,
7 18, 19, and 20 of the Service Occupation Tax Act and Section
8 3-7 of the Uniform Penalty and Interest Act, as fully as if
9 those provisions were set forth herein.
10 A tax may not be imposed by a municipality under this
11 Section unless the municipality also imposes a tax at the
12 same rate under Section 8-11-1.6 of this Act.
13 A municipality that has not imposed a tax on the selling
14 price of motor fuel or gasohol before the effective date of
15 this amendatory Act of the 91st General Assembly shall not
16 impose such a tax on or after that date. A municipality that
17 has imposed a tax on the selling price of motor fuel or
18 gasohol before the effective date of this amendatory Act of
19 the 91st General Assembly shall not increase the rate of the
20 tax on or after that date.
21 Person subject to any tax imposed under the authority
22 granted in this Section may reimburse themselves for their
23 servicemen's tax liability hereunder by separately stating
24 the tax as an additional charge, which charge may be stated
25 in combination, in a single amount, with State tax that
26 servicemen are authorized to collect under the Service Use
27 Tax Act, under such bracket schedules as the Department may
28 prescribe.
29 Whenever the Department determines that a refund should
30 be made under this Section to a claimant instead of issuing
31 credit memorandum, the Department shall notify the State
32 Comptroller, who shall cause the order to be drawn for the
33 amount specified, and to the person named, in such
34 notification from the Department. The refund shall be paid by
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1 the State Treasurer out of the Non-Home Rule Municipal
2 Retailers' Occupation Tax Fund.
3 The Department shall forthwith pay over to the State
4 Treasurer, ex officio, as trustee, all taxes and penalties
5 collected hereunder. On or before the 25th day of each
6 calendar month, the Department shall prepare and certify to
7 the Comptroller the disbursement of stated sums of money to
8 named municipalities, the municipalities to be those from
9 which suppliers and servicemen have paid taxes or penalties
10 hereunder to the Department during the second preceding
11 calendar month. The amount to be paid to each municipality
12 shall be the amount (not including credit memoranda)
13 collected hereunder during the second preceding calendar
14 month by the Department, and not including an amount equal to
15 the amount of refunds made during the second preceding
16 calendar month by the Department on behalf of such
17 municipality. Within 10 days after receipt by the Comptroller
18 of the disbursement certification to the municipalities and
19 the General Revenue Fund, provided for in this Section to be
20 given to the Comptroller by the Department, the Comptroller
21 shall cause the orders to be drawn for the respective amounts
22 in accordance with the directions contained in the
23 certification.
24 When certifying the amount of a monthly disbursement to a
25 municipality under this Section, the Department shall
26 increase or decrease the amount by an amount necessary to
27 offset any misallocation of previous disbursements. The
28 offset amount shall be the amount erroneously disbursed
29 within the previous 6 months from the time a misallocation is
30 discovered.
31 Nothing in this Section shall be construed to authorize a
32 municipality to impose a tax upon the privilege of engaging
33 in any business which under the constitution of the United
34 States may not be made the subject of taxation by this State.
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1 (Source: P.A. 88-334; 89-399, eff. 8-20-95.)
2 (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
3 Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
4 Act. The corporate authorities of a home rule municipality
5 may impose a tax upon all persons engaged, in such
6 municipality, in the business of making sales of service at
7 the same rate of tax imposed pursuant to Section 8-11-1, of
8 the selling price of all tangible personal property
9 transferred by such servicemen either in the form of tangible
10 personal property or in the form of real estate as an
11 incident to a sale of service. If imposed, such tax shall
12 only be imposed in 1/4% increments. On and after September 1,
13 1991, this additional tax may not be imposed on the sales of
14 food for human consumption which is to be consumed off the
15 premises where it is sold (other than alcoholic beverages,
16 soft drinks and food which has been prepared for immediate
17 consumption) and prescription and nonprescription medicines,
18 drugs, medical appliances and insulin, urine testing
19 materials, syringes and needles used by diabetics. The tax
20 imposed by a home rule municipality pursuant to this Section
21 and all civil penalties that may be assessed as an incident
22 thereof shall be collected and enforced by the State
23 Department of Revenue. The certificate of registration which
24 is issued by the Department to a retailer under the
25 Retailers' Occupation Tax Act or under the Service Occupation
26 Tax Act shall permit such registrant to engage in a business
27 which is taxable under any ordinance or resolution enacted
28 pursuant to this Section without registering separately with
29 the Department under such ordinance or resolution or under
30 this Section. The Department shall have full power to
31 administer and enforce this Section; to collect all taxes and
32 penalties due hereunder; to dispose of taxes and penalties so
33 collected in the manner hereinafter provided, and to
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1 determine all rights to credit memoranda arising on account
2 of the erroneous payment of tax or penalty hereunder. In the
3 administration of, and compliance with, this Section the
4 Department and persons who are subject to this Section shall
5 have the same rights, remedies, privileges, immunities,
6 powers and duties, and be subject to the same conditions,
7 restrictions, limitations, penalties and definitions of
8 terms, and employ the same modes of procedure, as are
9 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
10 respect to all provisions therein other than the State rate
11 of tax), 4 (except that the reference to the State shall be
12 to the taxing municipality), 5, 7, 8 (except that the
13 jurisdiction to which the tax shall be a debt to the extent
14 indicated in that Section 8 shall be the taxing
15 municipality), 9 (except as to the disposition of taxes and
16 penalties collected, and except that the returned merchandise
17 credit for this municipal tax may not be taken against any
18 State tax), 10, 11, 12 (except the reference therein to
19 Section 2b of the Retailers' Occupation Tax Act), 13 (except
20 that any reference to the State shall mean the taxing
21 municipality), the first paragraph of Section 15, 16, 17
22 (except that credit memoranda issued hereunder may not be
23 used to discharge any State tax liability), 18, 19 and 20 of
24 the Service Occupation Tax Act and Section 3-7 of the Uniform
25 Penalty and Interest Act, as fully as if those provisions
26 were set forth herein.
27 No tax may be imposed by a home rule municipality
28 pursuant to this Section unless such municipality also
29 imposes a tax at the same rate pursuant to Section 8-11-1 of
30 this Act.
31 A home rule municipality that has not imposed a tax under
32 this Section on the selling price of motor fuel or gasohol
33 before the effective date of this amendatory Act of the 91st
34 General Assembly shall not impose such a tax on or after that
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1 date. A home rule municipality that has imposed a tax under
2 this Section on the selling price of motor fuel or gasohol
3 before the effective date of this amendatory Act of the 91st
4 General Assembly shall not increase the rate of the tax on or
5 after that date. This amendatory Act of the 91st General
6 Assembly is a denial and limitation of home rule powers to
7 tax under subsection (g) of Section 6 of Article VII of the
8 Illinois Constitution.
9 Persons subject to any tax imposed pursuant to the
10 authority granted in this Section may reimburse themselves
11 for their serviceman's tax liability hereunder by separately
12 stating such tax as an additional charge, which charge may be
13 stated in combination, in a single amount, with State tax
14 which servicemen are authorized to collect under the Service
15 Use Tax Act, pursuant to such bracket schedules as the
16 Department may prescribe.
17 Whenever the Department determines that a refund should
18 be made under this Section to a claimant instead of issuing
19 credit memorandum, the Department shall notify the State
20 Comptroller, who shall cause the order to be drawn for the
21 amount specified, and to the person named, in such
22 notification from the Department. Such refund shall be paid
23 by the State Treasurer out of the home rule municipal
24 retailers' occupation tax fund.
25 The Department shall forthwith pay over to the State
26 Treasurer, ex-officio, as trustee, all taxes and penalties
27 collected hereunder. On or before the 25th day of each
28 calendar month, the Department shall prepare and certify to
29 the Comptroller the disbursement of stated sums of money to
30 named municipalities, the municipalities to be those from
31 which suppliers and servicemen have paid taxes or penalties
32 hereunder to the Department during the second preceding
33 calendar month. The amount to be paid to each municipality
34 shall be the amount (not including credit memoranda)
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1 collected hereunder during the second preceding calendar
2 month by the Department, and not including an amount equal to
3 the amount of refunds made during the second preceding
4 calendar month by the Department on behalf of such
5 municipality. Within 10 days after receipt, by the
6 Comptroller, of the disbursement certification to the
7 municipalities, provided for in this Section to be given to
8 the Comptroller by the Department, the Comptroller shall
9 cause the orders to be drawn for the respective amounts in
10 accordance with the directions contained in such
11 certification.
12 In addition to the disbursement required by the preceding
13 paragraph and in order to mitigate delays caused by
14 distribution procedures, an allocation shall, if requested,
15 be made within 10 days after January 14, 1991, and in
16 November of 1991 and each year thereafter, to each
17 municipality that received more than $500,000 during the
18 preceding fiscal year, (July 1 through June 30) whether
19 collected by the municipality or disbursed by the Department
20 as required by this Section. Within 10 days after January 14,
21 1991, participating municipalities shall notify the
22 Department in writing of their intent to participate. In
23 addition, for the initial distribution, participating
24 municipalities shall certify to the Department the amounts
25 collected by the municipality for each month under its home
26 rule occupation and service occupation tax during the period
27 July 1, 1989 through June 30, 1990. The allocation within 10
28 days after January 14, 1991, shall be in an amount equal to
29 the monthly average of these amounts, excluding the 2 months
30 of highest receipts. Monthly average for the period of July
31 1, 1990 through June 30, 1991 will be determined as follows:
32 the amounts collected by the municipality under its home rule
33 occupation and service occupation tax during the period of
34 July 1, 1990 through September 30, 1990, plus amounts
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1 collected by the Department and paid to such municipality
2 through June 30, 1991, excluding the 2 months of highest
3 receipts. The monthly average for each subsequent period of
4 July 1 through June 30 shall be an amount equal to the
5 monthly distribution made to each such municipality under the
6 preceding paragraph during this period, excluding the 2
7 months of highest receipts. The distribution made in
8 November 1991 and each year thereafter under this paragraph
9 and the preceding paragraph shall be reduced by the amount
10 allocated and disbursed under this paragraph in the preceding
11 period of July 1 through June 30. The Department shall
12 prepare and certify to the Comptroller for disbursement the
13 allocations made in accordance with this paragraph.
14 Nothing in this Section shall be construed to authorize a
15 municipality to impose a tax upon the privilege of engaging
16 in any business which under the constitution of the United
17 States may not be made the subject of taxation by this State.
18 An ordinance or resolution imposing or discontinuing a
19 tax hereunder or effecting a change in the rate thereof shall
20 be adopted and a certified copy thereof filed with the
21 Department on or before the first day of June, whereupon the
22 Department shall proceed to administer and enforce this
23 Section as of the first day of September next following such
24 adoption and filing. Beginning January 1, 1992, an ordinance
25 or resolution imposing or discontinuing the tax hereunder or
26 effecting a change in the rate thereof shall be adopted and a
27 certified copy thereof filed with the Department on or before
28 the first day of July, whereupon the Department shall proceed
29 to administer and enforce this Section as of the first day of
30 October next following such adoption and filing. Beginning
31 January 1, 1993, an ordinance or resolution imposing or
32 discontinuing the tax hereunder or effecting a change in the
33 rate thereof shall be adopted and a certified copy thereof
34 filed with the Department on or before the first day of
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1 October, whereupon the Department shall proceed to administer
2 and enforce this Section as of the first day of January next
3 following such adoption and filing. However, a municipality
4 located in a county with a population in excess of 3,000,000
5 that elected to become a home rule unit at the general
6 primary election in 1994 may adopt an ordinance or resolution
7 imposing the tax under this Section and file a certified copy
8 of the ordinance or resolution with the Department on or
9 before July 1, 1994. The Department shall then proceed to
10 administer and enforce this Section as of October 1, 1994.
11 Beginning April 1, 1998, an ordinance or resolution imposing
12 or discontinuing the tax hereunder or effecting a change in
13 the rate thereof shall either (i) be adopted and a certified
14 copy thereof filed with the Department on or before the first
15 day of April, whereupon the Department shall proceed to
16 administer and enforce this Section as of the first day of
17 July next following the adoption and filing; or (ii) be
18 adopted and a certified copy thereof filed with the
19 Department on or before the first day of October, whereupon
20 the Department shall proceed to administer and enforce this
21 Section as of the first day of January next following the
22 adoption and filing.
23 Any unobligated balance remaining in the Municipal
24 Retailers' Occupation Tax Fund on December 31, 1989, which
25 fund was abolished by Public Act 85-1135, and all receipts of
26 municipal tax as a result of audits of liability periods
27 prior to January 1, 1990, shall be paid into the Local
28 Government Tax Fund, for distribution as provided by this
29 Section prior to the enactment of Public Act 85-1135. All
30 receipts of municipal tax as a result of an assessment not
31 arising from an audit, for liability periods prior to January
32 1, 1990, shall be paid into the Local Government Tax Fund for
33 distribution before July 1, 1990, as provided by this Section
34 prior to the enactment of Public Act 85-1135, and on and
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1 after July 1, 1990, all such receipts shall be distributed as
2 provided in Section 6z-18 of the State Finance Act.
3 As used in this Section, "municipal" and "municipality"
4 means a city, village or incorporated town, including an
5 incorporated town which has superseded a civil township.
6 This Section shall be known and may be cited as the Home
7 Rule Municipal Service Occupation Tax Act.
8 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
9 (65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
10 Sec. 8-11-6. Home Rule Municipal Use Tax Act.
11 (a) The corporate authorities of a home rule
12 municipality may impose a tax upon the privilege of using, in
13 such municipality, any item of tangible personal property
14 which is purchased at retail from a retailer, and which is
15 titled or registered at a location within the corporate
16 limits of such home rule municipality with an agency of this
17 State's government, at a rate which is an increment of 1/4%
18 and based on the selling price of such tangible personal
19 property, as "selling price" is defined in the Use Tax Act.
20 In home rule municipalities with less than 2,000,000
21 inhabitants, the tax shall be collected by the municipality
22 imposing the tax from persons whose Illinois address for
23 titling or registration purposes is given as being in such
24 municipality.
25 (b) In home rule municipalities with 2,000,000 or more
26 inhabitants, the corporate authorities of the municipality
27 may additionally impose a tax beginning July 1, 1991 upon the
28 privilege of using in the municipality, any item of tangible
29 personal property, other than tangible personal property
30 titled or registered with an agency of the State's
31 government, that is purchased at retail from a retailer
32 located outside the corporate limits of the municipality, at
33 a rate that is an increment of 1/4% not to exceed 1% and
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1 based on the selling price of the tangible personal property,
2 as "selling price" is defined in the Use Tax Act. Such tax
3 shall be collected from the purchaser by the municipality
4 imposing such tax.
5 To prevent multiple home rule taxation, the use in a home
6 rule municipality of tangible personal property that is
7 acquired outside the municipality and caused to be brought
8 into the municipality by a person who has already paid a home
9 rule municipal tax in another municipality in respect to the
10 sale, purchase, or use of that property, shall be exempt to
11 the extent of the amount of the tax properly due and paid in
12 the other home rule municipality.
13 (b-5) A home rule municipality that has not imposed a
14 tax under this Section on the selling price of motor fuel or
15 gasohol before the effective date of this amendatory Act of
16 the 91st General Assembly shall not impose such a tax on or
17 after that date. A home rule municipality that has imposed a
18 tax under this Section on the selling price of motor fuel or
19 gasohol before the effective date of this amendatory Act of
20 the 91st General Assembly shall not increase the rate of the
21 tax on or after that date. This amendatory Act of the 91st
22 General Assembly is a denial and limitation of home rule
23 powers to tax under subsection (g) of Section 6 of Article
24 VII of the Illinois Constitution.
25 (c) If a municipality having 2,000,000 or more
26 inhabitants imposes the tax authorized by subsection (a),
27 then the tax shall be collected by the Illinois Department of
28 Revenue when the property is purchased at retail from a
29 retailer in the county in which the home rule municipality
30 imposing the tax is located, and in all contiguous counties.
31 The tax shall be remitted to the State, or an exemption
32 determination must be obtained from the Department before the
33 title or certificate of registration for the property may be
34 issued. The tax or proof of exemption may be transmitted to
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1 the Department by way of the State agency with which, or
2 State officer with whom, the tangible personal property must
3 be titled or registered if the Department and that agency or
4 State officer determine that this procedure will expedite the
5 processing of applications for title or registration.
6 The Department shall have full power to administer and
7 enforce this Section to collect all taxes, penalties and
8 interest due hereunder, to dispose of taxes, penalties and
9 interest so collected in the manner hereinafter provided, and
10 determine all rights to credit memoranda or refunds arising
11 on account of the erroneous payment of tax, penalty or
12 interest hereunder. In the administration of and compliance
13 with this Section the Department and persons who are subject
14 to this Section shall have the same rights, remedies,
15 privileges, immunities, powers and duties, and be subject to
16 the same conditions, restrictions, limitations, penalties and
17 definitions of terms, and employ the same modes of procedure
18 as are prescribed in Sections 2 (except the definition of
19 "retailer maintaining a place of business in this State"), 3
20 (except provisions pertaining to the State rate of tax, and
21 except provisions concerning collection or refunding of the
22 tax by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22
23 of the Use Tax Act, which are not inconsistent with this
24 Section, as fully as if provisions contained in those
25 Sections of the Use Tax Act were set forth herein.
26 Whenever the Department determines that a refund shall be
27 made under this Section to a claimant instead of issuing a
28 credit memorandum, the Department shall notify the State
29 Comptroller, who shall cause the order to be drawn for the
30 amount specified, and to the person named, in such
31 notification from the Department. Such refund shall be paid
32 by the State Treasurer out of the home rule municipal
33 retailers' occupation tax fund.
34 The Department shall forthwith pay over to the State
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1 Treasurer, ex officio, as trustee, all taxes, penalties and
2 interest collected hereunder. On or before the 25th day of
3 each calendar month, the Department shall prepare and certify
4 to the State Comptroller the disbursement of stated sums of
5 money to named municipalities, the municipality in each
6 instance to be that municipality from which the Department
7 during the second preceding calendar month, collected
8 municipal use tax from any person whose Illinois address for
9 titling or registration purposes is given as being in such
10 municipality. The amount to be paid to each municipality
11 shall be the amount (not including credit memoranda)
12 collected hereunder during the second preceding calendar
13 month by the Department, and not including an amount equal to
14 the amount of refunds made during the second preceding
15 calendar month by the Department on behalf of such
16 municipality, less the amount expended during the second
17 preceding month by the Department to be paid from the
18 appropriation to the Department from the Home Rule Municipal
19 Retailers' Occupation Tax Trust Fund. The appropriation to
20 cover the costs incurred by the Department in administering
21 and enforcing this Section shall not exceed 2% of the amount
22 estimated to be deposited into the Home Rule Municipal
23 Retailers' Occupation Tax Trust Fund during the fiscal year
24 for which the appropriation is made. Within 10 days after
25 receipt by the State Comptroller of the disbursement
26 certification to the municipalities provided for in this
27 Section to be given to the State Comptroller by the
28 Department, the State Comptroller shall cause the orders to
29 be drawn for the respective amounts in accordance with the
30 directions contained in that certification.
31 Any ordinance imposing or discontinuing any tax to be
32 collected and enforced by the Department under this Section
33 shall be adopted and a certified copy thereof filed with the
34 Department on or before October 1, whereupon the Department
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1 of Revenue shall proceed to administer and enforce this
2 Section on behalf of the municipalities as of January 1 next
3 following such adoption and filing. Beginning April 1, 1998,
4 any ordinance imposing or discontinuing any tax to be
5 collected and enforced by the Department under this Section
6 shall either (i) be adopted and a certified copy thereof
7 filed with the Department on or before April 1, whereupon the
8 Department of Revenue shall proceed to administer and enforce
9 this Section on behalf of the municipalities as of July 1
10 next following the adoption and filing; or (ii) be adopted
11 and a certified copy thereof filed with the Department on or
12 before October 1, whereupon the Department of Revenue shall
13 proceed to administer and enforce this Section on behalf of
14 the municipalities as of January 1 next following the
15 adoption and filing.
16 Nothing in this subsection (c) shall prevent a home rule
17 municipality from collecting the tax pursuant to subsection
18 (a) in any situation where such tax is not collected by the
19 Department of Revenue under this subsection (c).
20 (d) Any unobligated balance remaining in the Municipal
21 Retailers' Occupation Tax Fund on December 31, 1989, which
22 fund was abolished by Public Act 85-1135, and all receipts of
23 municipal tax as a result of audits of liability periods
24 prior to January 1, 1990, shall be paid into the Local
25 Government Tax Fund, for distribution as provided by this
26 Section prior to the enactment of Public Act 85-1135. All
27 receipts of municipal tax as a result of an assessment not
28 arising from an audit, for liability periods prior to January
29 1, 1990, shall be paid into the Local Government Tax Fund for
30 distribution before July 1, 1990, as provided by this Section
31 prior to the enactment of Public Act 85-1135, and on and
32 after July 1, 1990, all such receipts shall be distributed as
33 provided in Section 6z-18 of the State Finance Act.
34 (e) As used in this Section, "Municipal" and
-65- LRB9114875SMpkA
1 "Municipality" means a city, village or incorporated town,
2 including an incorporated town which has superseded a civil
3 township.
4 (f) This Section shall be known and may be cited as the
5 Home Rule Municipal Use Tax Act.
6 (Source: P.A. 90-562, eff. 12-16-97; 90-689, eff. 7-31-98;
7 91-51, eff. 6-30-99.)
8 (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
9 Sec. 8-11-15. Municipal motor fuel tax.
10 (a) The corporate authorities of a municipality of over
11 100,000 inhabitants may, upon approval of the electors of the
12 municipality pursuant to subsection (b), impose a tax of one
13 cent per gallon on motor fuel sold at retail within such
14 municipality. A tax imposed pursuant to this Section shall be
15 paid in addition to any other taxes on such motor fuel.
16 A municipality that has not imposed a tax under this
17 Section before the effective date of this amendatory Act of
18 the 91st General Assembly shall not impose such a tax on or
19 after that date. A municipality that has imposed a tax under
20 this Section before the effective date of this amendatory Act
21 of the 91st General Assembly shall not increase the rate of
22 the tax on or after that date. This amendatory Act of the
23 91st General Assembly is a denial and limitation of home rule
24 powers to tax under subsection (g) of Section 6 of Article
25 VII of the Illinois Constitution.
26 (b) The corporate authorities of the municipality may by
27 resolution call for the submission to the electors of the
28 municipality of the question of whether the municipality
29 shall impose such tax. Such question shall be certified by
30 the municipal clerk to the election authority in accordance
31 with Section 28-5 of The Election Code. The question shall be
32 in substantially the following form:
33 -------------------------------------------------------------
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1 Shall the city (village or
2 incorporated town) of ....... YES
3 impose a tax of one cent per -----------------------------
4 gallon on motor fuel sold at NO
5 retail within its boundaries?
6 -------------------------------------------------------------
7 If a majority of the electors in the municipality voting
8 upon the question vote in the affirmative, such tax shall be
9 imposed.
10 (c) The purchaser of the motor fuel shall be liable for
11 payment of a tax imposed pursuant to this Section. This
12 Section shall not be construed to impose a tax on the
13 occupation of persons engaged in the sale of motor fuel.
14 If a municipality imposes a tax on motor fuel pursuant to
15 this Section, it shall be the duty of any person engaged in
16 the retail sale of motor fuel within such municipality to
17 collect such tax from the purchaser at the same time he
18 collects the purchase price of the motor fuel and to pay over
19 such tax to the municipality as prescribed by the ordinance
20 of the municipality imposing such tax.
21 (d) For purposes of this Section, "motor fuel" shall
22 have the same meaning as provided in the "Motor Fuel Tax
23 Law".
24 (Source: P.A. 84-1099.)
25 Section 45. The Civic Center Code is amended by changing
26 Section 245-12 as follows:
27 (70 ILCS 200/245-12)
28 Sec. 245-12. Use and occupation taxes.
29 (a) The Authority may adopt a resolution that authorizes
30 a referendum on the question of whether the Authority shall
31 be authorized to impose a retailers' occupation tax, a
32 service occupation tax, and a use tax in one-quarter percent
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1 increments at a rate not to exceed 1%. The Authority shall
2 certify the question to the proper election authorities who
3 shall submit the question to the voters of the metropolitan
4 area at the next regularly scheduled election in accordance
5 with the general election law. The question shall be in
6 substantially the following form:
7 "Shall the Salem Civic Center Authority be authorized to
8 impose a retailers' occupation tax, a service occupation
9 tax, and a use tax at the rate of (rate) for the sole
10 purpose of obtaining funds for the support, construction,
11 maintenance, or financing of a facility of the
12 Authority?"
13 Votes shall be recorded as "yes" or "no". If a majority
14 of all votes cast on the proposition are in favor of the
15 proposition, the Authority is authorized to impose the tax.
16 (b) The Authority shall impose the retailers' occupation
17 tax upon all persons engaged in the business of selling
18 tangible personal property at retail in the metropolitan
19 area, at the rate approved by referendum, on the gross
20 receipts from the sales made in the course of such business
21 within the metropolitan area. The tax imposed under this
22 Section and all civil penalties that may be assessed as an
23 incident thereof shall be collected and enforced by the
24 Department of Revenue. The Department has full power to
25 administer and enforce this Section; to collect all taxes and
26 penalties so collected in the manner provided in this
27 Section; and to determine all rights to credit memoranda
28 arising on account of the erroneous payment of tax or penalty
29 hereunder. In the administration of, and compliance with,
30 this Section, the Department and persons who are subject to
31 this Section shall (i) have the same rights, remedies,
32 privileges, immunities, powers and duties, (ii) be subject to
33 the same conditions, restrictions, limitations, penalties,
34 exclusions, exemptions, and definitions of terms, and (iii)
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1 employ the same modes of procedure as are prescribed in
2 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,
3 2-5, 2-5.5, 2-10 (in respect to all provisions therein other
4 than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
5 (except as to the disposition of taxes and penalties
6 collected and provisions related to quarter monthly
7 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
8 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
9 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
10 Penalty and Interest Act, as fully as if those provisions
11 were set forth in this subsection.
12 If the Authority has not imposed a tax under this
13 subsection on the selling price of motor fuel or gasohol
14 before the effective date of this amendatory Act of the 91st
15 General Assembly, then the Authority shall not impose such a
16 tax on or after that date. If the Authority has imposed a
17 tax under this subsection on the selling price of motor fuel
18 or gasohol before the effective date of this amendatory Act
19 of the 91st General Assembly, then the Authority shall not
20 increase the rate of the tax on or after that date.
21 Persons subject to any tax imposed under this subsection
22 may reimburse themselves for their seller's tax liability by
23 separately stating the tax as an additional charge, which
24 charge may be stated in combination, in a single amount, with
25 State taxes that sellers are required to collect, in
26 accordance with such bracket schedules as the Department may
27 prescribe.
28 Whenever the Department determines that a refund should
29 be made under this subsection to a claimant instead of
30 issuing a credit memorandum, the Department shall notify the
31 State Comptroller, who shall cause the warrant to be drawn
32 for the amount specified, and to the person named, in the
33 notification from the Department. The refund shall be paid
34 by the State Treasurer out of the tax fund referenced under
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1 paragraph (g) of this Section.
2 If a tax is imposed under this subsection (b), a tax
3 shall also be imposed at the same rate under subsections (c)
4 and (d) of this Section.
5 For the purpose of determining whether a tax authorized
6 under this Section is applicable, a retail sale, by a
7 producer of coal or other mineral mined in Illinois, is a
8 sale at retail at the place where the coal or other mineral
9 mined in Illinois is extracted from the earth. This
10 paragraph does not apply to coal or other mineral when it is
11 delivered or shipped by the seller to the purchaser at a
12 point outside Illinois so that the sale is exempt under the
13 Federal Constitution as a sale in interstate or foreign
14 commerce.
15 Nothing in this Section shall be construed to authorize
16 the Authority to impose a tax upon the privilege of engaging
17 in any business which under the Constitution of the United
18 States may not be made the subject of taxation by this State.
19 (c) If a tax has been imposed under subsection (b), a
20 service occupation tax shall also be imposed at the same rate
21 upon all persons engaged, in the metropolitan area, in the
22 business of making sales of service, who, as an incident to
23 making those sales of service, transfer tangible personal
24 property within the metropolitan area as an incident to a
25 sale of service. The tax imposed under this subsection and
26 all civil penalties that may be assessed as an incident
27 thereof shall be collected and enforced by the Department of
28 Revenue. The Department has full power to administer and
29 enforce this paragraph; to collect all taxes and penalties
30 due hereunder; to dispose of taxes and penalties so collected
31 in the manner hereinafter provided; and to determine all
32 rights to credit memoranda arising on account of the
33 erroneous payment of tax or penalty hereunder. In the
34 administration of, and compliance with this paragraph, the
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1 Department and persons who are subject to this paragraph
2 shall (i) have the same rights, remedies, privileges,
3 immunities, powers, and duties, (ii) be subject to the same
4 conditions, restrictions, limitations, penalties, exclusions,
5 exemptions, and definitions of terms, and (iii) employ the
6 same modes of procedure as are prescribed in Sections 2
7 (except that the reference to State in the definition of
8 supplier maintaining a place of business in this State shall
9 mean the metropolitan area), 2a, 2b, 3 through 3-55 (in
10 respect to all provisions therein other than the State rate
11 of tax), 4 (except that the reference to the State shall be
12 to the Authority), 5, 7, 8 (except that the jurisdiction to
13 which the tax shall be a debt to the extent indicated in that
14 Section 8 shall be the Authority), 9 (except as to the
15 disposition of taxes and penalties collected, and except that
16 the returned merchandise credit for this tax may not be taken
17 against any State tax), 11, 12 (except the reference therein
18 to Section 2b of the Retailers' Occupation Tax Act), 13
19 (except that any reference to the State shall mean the
20 Authority), 15, 16, 17, 18, 19 and 20 of the Service
21 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
22 Interest Act, as fully as if those provisions were set forth
23 herein.
24 If the Authority has not imposed a tax under this
25 subsection on the selling price of motor fuel or gasohol
26 before the effective date of this amendatory Act of the 91st
27 General Assembly, then the Authority shall not impose such a
28 tax on or after that date. If the Authority has imposed a
29 tax under this subsection on the selling price of motor fuel
30 or gasohol before the effective date of this amendatory Act
31 of the 91st General Assembly, then the Authority shall not
32 increase the rate of the tax on or after that date.
33 Persons subject to any tax imposed under the authority
34 granted in this subsection may reimburse themselves for their
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1 serviceman's tax liability by separately stating the tax as
2 an additional charge, which charge may be stated in
3 combination, in a single amount, with State tax that
4 servicemen are authorized to collect under the Service Use
5 Tax Act, in accordance with such bracket schedules as the
6 Department may prescribe.
7 Whenever the Department determines that a refund should
8 be made under this subsection to a claimant instead of
9 issuing a credit memorandum, the Department shall notify the
10 State Comptroller, who shall cause the warrant to be drawn
11 for the amount specified, and to the person named, in the
12 notification from the Department. The refund shall be paid
13 by the State Treasurer out of the tax fund referenced under
14 paragraph (g) of this Section.
15 Nothing in this paragraph shall be construed to authorize
16 the Authority to impose a tax upon the privilege of engaging
17 in any business which under the Constitution of the United
18 States may not be made the subject of taxation by the State.
19 (d) If a tax has been imposed under subsection (b), a
20 use tax shall also be imposed at the same rate upon the
21 privilege of using, in the metropolitan area, any item of
22 tangible personal property that is purchased outside the
23 metropolitan area at retail from a retailer, and that is
24 titled or registered at a location within the metropolitan
25 area with an agency of this State's government. "Selling
26 price" is defined as in the Use Tax Act. The tax shall be
27 collected from persons whose Illinois address for titling or
28 registration purposes is given as being in the metropolitan
29 area. The tax shall be collected by the Department of
30 Revenue for the Authority. The tax must be paid to the State,
31 or an exemption determination must be obtained from the
32 Department of Revenue, before the title or certificate of
33 registration for the property may be issued. The tax or
34 proof of exemption may be transmitted to the Department by
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1 way of the State agency with which, or the State officer with
2 whom, the tangible personal property must be titled or
3 registered if the Department and the State agency or State
4 officer determine that this procedure will expedite the
5 processing of applications for title or registration.
6 The Department has full power to administer and enforce
7 this paragraph; to collect all taxes, penalties and interest
8 due hereunder; to dispose of taxes, penalties and interest so
9 collected in the manner hereinafter provided; and to
10 determine all rights to credit memoranda or refunds arising
11 on account of the erroneous payment of tax, penalty or
12 interest hereunder. In the administration of, and compliance
13 with, this subsection, the Department and persons who are
14 subject to this paragraph shall (i) have the same rights,
15 remedies, privileges, immunities, powers, and duties, (ii) be
16 subject to the same conditions, restrictions, limitations,
17 penalties, exclusions, exemptions, and definitions of terms,
18 and (iii) employ the same modes of procedure as are
19 prescribed in Sections 2 (except the definition of "retailer
20 maintaining a place of business in this State"), 3, 3-5,
21 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except
22 that the jurisdiction to which the tax shall be a debt to the
23 extent indicated in that Section 8 shall be the Authority), 9
24 (except provisions relating to quarter monthly payments), 10,
25 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22 of the Use
26 Tax Act and Section 3-7 of the Uniform Penalty and Interest
27 Act, that are not inconsistent with this paragraph, as fully
28 as if those provisions were set forth herein.
29 If the Authority has not imposed a tax under this
30 subsection on the selling price of motor fuel or gasohol
31 before the effective date of this amendatory Act of the 91st
32 General Assembly, then the Authority shall not impose such a
33 tax on or after that date. If the Authority has imposed a
34 tax under this subsection on the selling price of motor fuel
-73- LRB9114875SMpkA
1 or gasohol before the effective date of this amendatory Act
2 of the 91st General Assembly, then the Authority shall not
3 increase the rate of the tax on or after that date.
4 Whenever the Department determines that a refund should
5 be made under this subsection to a claimant instead of
6 issuing a credit memorandum, the Department shall notify the
7 State Comptroller, who shall cause the order to be drawn for
8 the amount specified, and to the person named, in the
9 notification from the Department. The refund shall be paid by
10 the State Treasurer out of the tax fund referenced under
11 paragraph (g) of this Section.
12 (e) A certificate of registration issued by the State
13 Department of Revenue to a retailer under the Retailers'
14 Occupation Tax Act or under the Service Occupation Tax Act
15 shall permit the registrant to engage in a business that is
16 taxed under the tax imposed under paragraphs (b), (c), or (d)
17 of this Section and no additional registration shall be
18 required. A certificate issued under the Use Tax Act or the
19 Service Use Tax Act shall be applicable with regard to any
20 tax imposed under paragraph (c) of this Section.
21 (f) The results of any election authorizing a
22 proposition to impose a tax under this Section or effecting a
23 change in the rate of tax shall be certified by the proper
24 election authorities and filed with the Illinois Department
25 on or before the first day of April. In addition, an
26 ordinance imposing, discontinuing, or effecting a change in
27 the rate of tax under this Section shall be adopted and a
28 certified copy thereof filed with the Department on or before
29 the first day of April. After proper receipt of such
30 certifications, the Department shall proceed to administer
31 and enforce this Section as of the first day of July next
32 following such adoption and filing.
33 (g) The Department of Revenue shall, upon collecting any
34 taxes and penalties as provided in this Section, pay the
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1 taxes and penalties over to the State Treasurer as trustee
2 for the Authority. The taxes and penalties shall be held in a
3 trust fund outside the State Treasury. On or before the 25th
4 day of each calendar month, the Department of Revenue shall
5 prepare and certify to the Comptroller of the State of
6 Illinois the amount to be paid to the Authority, which shall
7 be the balance in the fund, less any amount determined by the
8 Department to be necessary for the payment of refunds. Within
9 10 days after receipt by the Comptroller of the certification
10 of the amount to be paid to the Authority, the Comptroller
11 shall cause an order to be drawn for payment for the amount
12 in accordance with the directions contained in the
13 certification. Amounts received from the tax imposed under
14 this Section shall be used only for the support,
15 construction, maintenance, or financing of a facility of the
16 Authority.
17 (h) When certifying the amount of a monthly disbursement
18 to the Authority under this Section, the Department shall
19 increase or decrease the amounts by an amount necessary to
20 offset any miscalculation of previous disbursements. The
21 offset amount shall be the amount erroneously disbursed
22 within the previous 6 months from the time a miscalculation
23 is discovered.
24 (i) This Section may be cited as the Salem Civic Center
25 Use and Occupation Tax Law.
26 (Source: P.A. 90-328, eff. 1-1-98.)
27 Section 50. The Local Mass Transit District Act is
28 amended by changing Section 5.01 as follows:
29 (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
30 Sec. 5.01. Metro East Mass Transit District; use and
31 occupation taxes.
32 (a) The Board of Trustees of any Metro East Mass Transit
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1 District may, by ordinance adopted with the concurrence of
2 two-thirds of the then trustees, impose throughout the
3 District any or all of the taxes and fees provided in this
4 Section. All taxes and fees imposed under this Section shall
5 be used only for public mass transportation systems, and the
6 amount used to provide mass transit service to unserved areas
7 of the District shall be in the same proportion to the total
8 proceeds as the number of persons residing in the unserved
9 areas is to the total population of the District. Except as
10 otherwise provided in this Act, taxes imposed under this
11 Section and civil penalties imposed incident thereto shall be
12 collected and enforced by the State Department of Revenue.
13 The Department shall have the power to administer and enforce
14 the taxes and to determine all rights for refunds for
15 erroneous payments of the taxes.
16 (b) The Board may impose a Metro East Mass Transit
17 District Retailers' Occupation Tax upon all persons engaged
18 in the business of selling tangible personal property at
19 retail in the district at a rate of 1/4 of 1%, or as
20 authorized under subsection (d-5) of this Section, of the
21 gross receipts from the sales made in the course of such
22 business within the district. The tax imposed under this
23 Section and all civil penalties that may be assessed as an
24 incident thereof shall be collected and enforced by the State
25 Department of Revenue. The Department shall have full power
26 to administer and enforce this Section; to collect all taxes
27 and penalties so collected in the manner hereinafter
28 provided; and to determine all rights to credit memoranda
29 arising on account of the erroneous payment of tax or penalty
30 hereunder. In the administration of, and compliance with,
31 this Section, the Department and persons who are subject to
32 this Section shall have the same rights, remedies,
33 privileges, immunities, powers and duties, and be subject to
34 the same conditions, restrictions, limitations, penalties,
-76- LRB9114875SMpkA
1 exclusions, exemptions and definitions of terms and employ
2 the same modes of procedure, as are prescribed in Sections 1,
3 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
4 to all provisions therein other than the State rate of tax),
5 2c, 3 (except as to the disposition of taxes and penalties
6 collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
7 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
8 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
9 Penalty and Interest Act, as fully as if those provisions
10 were set forth herein.
11 If the Board has not imposed a tax under this subsection
12 on the selling price of motor fuel or gasohol before the
13 effective date of this amendatory Act of the 91st General
14 Assembly, then the Board shall not impose such a tax on or
15 after that date. If the Board has imposed a tax under this
16 subsection on the selling price of motor fuel or gasohol
17 before the effective date of this amendatory Act of the 91st
18 General Assembly, then the Board shall not increase the rate
19 of the tax on or after that date.
20 Persons subject to any tax imposed under the Section may
21 reimburse themselves for their seller's tax liability
22 hereunder by separately stating the tax as an additional
23 charge, which charge may be stated in combination, in a
24 single amount, with State taxes that sellers are required to
25 collect under the Use Tax Act, in accordance with such
26 bracket schedules as the Department may prescribe.
27 Whenever the Department determines that a refund should
28 be made under this Section to a claimant instead of issuing a
29 credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the warrant to be drawn for the
31 amount specified, and to the person named, in the
32 notification from the Department. The refund shall be paid
33 by the State Treasurer out of the Metro East Mass Transit
34 District tax fund established under paragraph (g) of this
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1 Section.
2 If a tax is imposed under this subsection (b), a tax
3 shall also be imposed under subsections (c) and (d) of this
4 Section.
5 For the purpose of determining whether a tax authorized
6 under this Section is applicable, a retail sale, by a
7 producer of coal or other mineral mined in Illinois, is a
8 sale at retail at the place where the coal or other mineral
9 mined in Illinois is extracted from the earth. This
10 paragraph does not apply to coal or other mineral when it is
11 delivered or shipped by the seller to the purchaser at a
12 point outside Illinois so that the sale is exempt under the
13 Federal Constitution as a sale in interstate or foreign
14 commerce.
15 Nothing in this Section shall be construed to authorize
16 the Metro East Mass Transit District to impose a tax upon the
17 privilege of engaging in any business which under the
18 Constitution of the United States may not be made the subject
19 of taxation by this State.
20 (c) If a tax has been imposed under subsection (b), a
21 Metro East Mass Transit District Service Occupation Tax shall
22 also be imposed upon all persons engaged, in the district, in
23 the business of making sales of service, who, as an incident
24 to making those sales of service, transfer tangible personal
25 property within the District, either in the form of tangible
26 personal property or in the form of real estate as an
27 incident to a sale of service. The tax rate shall be 1/4%, or
28 as authorized under subsection (d-5) of this Section, of the
29 selling price of tangible personal property so transferred
30 within the district. The tax imposed under this paragraph
31 and all civil penalties that may be assessed as an incident
32 thereof shall be collected and enforced by the State
33 Department of Revenue. The Department shall have full power
34 to administer and enforce this paragraph; to collect all
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1 taxes and penalties due hereunder; to dispose of taxes and
2 penalties so collected in the manner hereinafter provided;
3 and to determine all rights to credit memoranda arising on
4 account of the erroneous payment of tax or penalty hereunder.
5 In the administration of, and compliance with this paragraph,
6 the Department and persons who are subject to this paragraph
7 shall have the same rights, remedies, privileges, immunities,
8 powers and duties, and be subject to the same conditions,
9 restrictions, limitations, penalties, exclusions, exemptions
10 and definitions of terms and employ the same modes of
11 procedure as are prescribed in Sections 1a-1, 2 (except that
12 the reference to State in the definition of supplier
13 maintaining a place of business in this State shall mean the
14 Authority), 2a, 3 through 3-50 (in respect to all provisions
15 therein other than the State rate of tax), 4 (except that the
16 reference to the State shall be to the Authority), 5, 7, 8
17 (except that the jurisdiction to which the tax shall be a
18 debt to the extent indicated in that Section 8 shall be the
19 District), 9 (except as to the disposition of taxes and
20 penalties collected, and except that the returned merchandise
21 credit for this tax may not be taken against any State tax),
22 10, 11, 12 (except the reference therein to Section 2b of the
23 Retailers' Occupation Tax Act), 13 (except that any reference
24 to the State shall mean the District), the first paragraph of
25 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
26 Tax Act and Section 3-7 of the Uniform Penalty and Interest
27 Act, as fully as if those provisions were set forth herein.
28 If the Board has not imposed a tax under this subsection
29 on the selling price of motor fuel or gasohol before the
30 effective date of this amendatory Act of the 91st General
31 Assembly, then the Board shall not impose such a tax on or
32 after that date. If the Board has imposed a tax under this
33 subsection on the selling price of motor fuel or gasohol
34 before the effective date of this amendatory Act of the
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1 General Assembly, then the Board shall not increase the rate
2 of the tax on or after that date.
3 Persons subject to any tax imposed under the authority
4 granted in this paragraph may reimburse themselves for their
5 serviceman's tax liability hereunder by separately stating
6 the tax as an additional charge, which charge may be stated
7 in combination, in a single amount, with State tax that
8 servicemen are authorized to collect under the Service Use
9 Tax Act, in accordance with such bracket schedules as the
10 Department may prescribe.
11 Whenever the Department determines that a refund should
12 be made under this paragraph to a claimant instead of issuing
13 a credit memorandum, the Department shall notify the State
14 Comptroller, who shall cause the warrant to be drawn for the
15 amount specified, and to the person named, in the
16 notification from the Department. The refund shall be paid
17 by the State Treasurer out of the Metro East Mass Transit
18 District tax fund established under paragraph (g) of this
19 Section.
20 Nothing in this paragraph shall be construed to authorize
21 the District to impose a tax upon the privilege of engaging
22 in any business which under the Constitution of the United
23 States may not be made the subject of taxation by the State.
24 (d) If a tax has been imposed under subsection (b), a
25 Metro East Mass Transit District Use Tax shall also be
26 imposed upon the privilege of using, in the district, any
27 item of tangible personal property that is purchased outside
28 the district at retail from a retailer, and that is titled or
29 registered with an agency of this State's government, at a
30 rate of 1/4%, or as authorized under subsection (d-5) of this
31 Section, of the selling price of the tangible personal
32 property within the District, as "selling price" is defined
33 in the Use Tax Act. The tax shall be collected from persons
34 whose Illinois address for titling or registration purposes
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1 is given as being in the District. The tax shall be
2 collected by the Department of Revenue for the Metro East
3 Mass Transit District. The tax must be paid to the State, or
4 an exemption determination must be obtained from the
5 Department of Revenue, before the title or certificate of
6 registration for the property may be issued. The tax or
7 proof of exemption may be transmitted to the Department by
8 way of the State agency with which, or the State officer with
9 whom, the tangible personal property must be titled or
10 registered if the Department and the State agency or State
11 officer determine that this procedure will expedite the
12 processing of applications for title or registration.
13 The Department shall have full power to administer and
14 enforce this paragraph; to collect all taxes, penalties and
15 interest due hereunder; to dispose of taxes, penalties and
16 interest so collected in the manner hereinafter provided; and
17 to determine all rights to credit memoranda or refunds
18 arising on account of the erroneous payment of tax, penalty
19 or interest hereunder. In the administration of, and
20 compliance with, this paragraph, the Department and persons
21 who are subject to this paragraph shall have the same rights,
22 remedies, privileges, immunities, powers and duties, and be
23 subject to the same conditions, restrictions, limitations,
24 penalties, exclusions, exemptions and definitions of terms
25 and employ the same modes of procedure, as are prescribed in
26 Sections 2 (except the definition of "retailer maintaining a
27 place of business in this State"), 3 through 3-80 (except
28 provisions pertaining to the State rate of tax, and except
29 provisions concerning collection or refunding of the tax by
30 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
31 pertaining to claims by retailers and except the last
32 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
33 Act and Section 3-7 of the Uniform Penalty and Interest Act,
34 that are not inconsistent with this paragraph, as fully as if
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1 those provisions were set forth herein.
2 If the Board has not imposed a tax under this subsection
3 on the selling price of motor fuel or gasohol before the
4 effective date of this amendatory Act of the 91st General
5 Assembly, then the Board shall not impose such a tax on or
6 after that date. If the Board has imposed a tax under this
7 subsection on the selling price of motor fuel or gasohol
8 before the effective date of this amendatory Act of the 91st
9 General Assembly, then the Board shall not increase the rate
10 of the tax on or after that date.
11 Whenever the Department determines that a refund should
12 be made under this paragraph to a claimant instead of issuing
13 a credit memorandum, the Department shall notify the State
14 Comptroller, who shall cause the order to be drawn for the
15 amount specified, and to the person named, in the
16 notification from the Department. The refund shall be paid by
17 the State Treasurer out of the Metro East Mass Transit
18 District tax fund established under paragraph (g) of this
19 Section.
20 (d-5) The county board of any county participating in
21 the Metro East Mass Transit District may authorize, by
22 ordinance, a referendum on the question of whether the tax
23 rates for the Metro East Mass Transit District Retailers'
24 Occupation Tax, the Metro East Mass Transit District Service
25 Occupation Tax, and the Metro East Mass Transit District Use
26 Tax for the District should be increased from 0.25% to 0.75%.
27 Upon adopting the ordinance, the county board shall certify
28 the proposition to the proper election officials who shall
29 submit the proposition to the voters of the District at the
30 next election, in accordance with the general election law.
31 The proposition shall be in substantially the following
32 form:
33 Shall the tax rates for the Metro East Mass Transit
34 District Retailers' Occupation Tax, the Metro East Mass
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1 Transit District Service Occupation Tax, and the Metro
2 East Mass Transit District Use Tax be increased from
3 0.25% to 0.75%?
4 The votes shall be recorded as "YES" or "NO". If a
5 majority of all votes cast on the proposition are for the
6 increase in the tax rates, the Metro East Mass Transit
7 District shall begin imposing the increased rates in the
8 District, and the Department of Revenue shall begin
9 collecting the increased amounts, as provided under this
10 Section. An ordinance imposing or discontinuing a tax
11 hereunder or effecting a change in the rate thereof shall be
12 adopted and a certified copy thereof filed with the
13 Department on or before the first day of October, whereupon
14 the Department shall proceed to administer and enforce this
15 Section as of the first day of January next following the
16 adoption and filing.
17 If the voters have approved a referendum under this
18 subsection, before November 1, 1994, to increase the tax rate
19 under this subsection, the Metro East Mass Transit District
20 Board of Trustees may adopt by a majority vote an ordinance
21 at any time before January 1, 1995 that excludes from the
22 rate increase tangible personal property that is titled or
23 registered with an agency of this State's government. The
24 ordinance excluding titled or registered tangible personal
25 property from the rate increase must be filed with the
26 Department at least 15 days before its effective date. At any
27 time after adopting an ordinance excluding from the rate
28 increase tangible personal property that is titled or
29 registered with an agency of this State's government, the
30 Metro East Mass Transit District Board of Trustees may adopt
31 an ordinance applying the rate increase to that tangible
32 personal property. The ordinance shall be adopted, and a
33 certified copy of that ordinance shall be filed with the
34 Department, on or before October 1, whereupon the Department
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1 shall proceed to administer and enforce the rate increase
2 against tangible personal property titled or registered with
3 an agency of this State's government as of the following
4 January 1. After December 31, 1995, any reimposed rate
5 increase in effect under this subsection shall no longer
6 apply to tangible personal property titled or registered with
7 an agency of this State's government. Beginning January 1,
8 1996, the Board of Trustees of any Metro East Mass Transit
9 District may never reimpose a previously excluded tax rate
10 increase on tangible personal property titled or registered
11 with an agency of this State's government.
12 (d-6) If the Board of Trustees of any Metro East Mass
13 Transit District has imposed a rate increase under subsection
14 (d-5) and filed an ordinance with the Department of Revenue
15 excluding titled property from the higher rate, then that
16 Board may, by ordinance adopted with the concurrence of
17 two-thirds of the then trustees, impose throughout the
18 District a fee. The fee on the excluded property shall not
19 exceed $20 per retail transaction or an amount equal to the
20 amount of tax excluded, whichever is less, on tangible
21 personal property that is titled or registered with an agency
22 of this State's government. The Board of Trustees of any
23 Metro East Mass Transit District shall have full power to
24 administer and enforce this subsection and to determine all
25 rights to credit memoranda or refunds arising on account of
26 the erroneous payment of the fee hereunder. The Board shall
27 proceed to administer and enforce this subsection as of the
28 first day of the second month following the adoption of the
29 ordinance.
30 (d-7) If a fee has been imposed under subsection (d-6),
31 a fee shall also be imposed upon the privilege of using, in
32 the district, any item of tangible personal property that is
33 titled or registered with any agency of this State's
34 government, in an amount equal to the amount of the fee
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1 imposed under subsection (d-6). The Board of Trustees of any
2 Metro East Mass Transit District shall have full power to
3 administer and enforce this subsection and to determine all
4 rights to credit memoranda or refunds arising on account of
5 the erroneous payment of the fee hereunder. The Board shall
6 proceed to administer and enforce this subsection
7 concurrently with the administration of the fee imposed under
8 subsection (d-6).
9 (d-8) No item of titled property shall be subject to
10 both the higher rate approved by referendum, as authorized
11 under subsection (d-5), and any fee imposed under subsection
12 (d-6) or (d-7).
13 (d-9) If fees have been imposed under subsections (d-6)
14 and (d-7), the Board shall forward a copy of the ordinance
15 adopting such fees, which shall include all zip codes in
16 whole or in part within the boundaries of the district, to
17 the Secretary of State within thirty days. By the 25th of
18 each month, the Secretary of State shall subsequently provide
19 the Board with a list of identifiable retail transactions
20 subject to the .25% rate occurring within the zip codes which
21 are in whole or in part within the boundaries of the district
22 and a list of title applications for addresses within the
23 boundaries of the district for the previous month.
24 (d-10) In the event that a retailer fails to pay
25 applicable fees within 30 days of the date of the
26 transaction, a penalty shall be assessed at the rate of 25%
27 of the amount of fees. Interest on both late fees and
28 penalties shall be assessed at the rate of 1% per month. All
29 fees, penalties, and attorney fees shall constitute a lien on
30 the personal and real property of the retailer. The Board of
31 Trustees of any Metro East Transit District shall have full
32 power to administer and enforce this subsection.
33 (e) A certificate of registration issued by the State
34 Department of Revenue to a retailer under the Retailers'
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1 Occupation Tax Act or under the Service Occupation Tax Act
2 shall permit the registrant to engage in a business that is
3 taxed under the tax imposed under paragraphs (b), (c) or (d)
4 of this Section and no additional registration shall be
5 required under the tax. A certificate issued under the Use
6 Tax Act or the Service Use Tax Act shall be applicable with
7 regard to any tax imposed under paragraph (c) of this
8 Section.
9 (f) The Board may impose a replacement vehicle tax of
10 $50 on any passenger car, as defined in Section 1-157 of the
11 Illinois Vehicle Code, purchased within the district area by
12 or on behalf of an insurance company to replace a passenger
13 car of an insured person in settlement of a total loss claim.
14 The tax imposed may not become effective before the first day
15 of the month following the passage of the ordinance imposing
16 the tax and receipt of a certified copy of the ordinance by
17 the Department of Revenue. The Department of Revenue shall
18 collect the tax for the district in accordance with Sections
19 3-2002 and 3-2003 of the Illinois Vehicle Code.
20 The Department shall immediately pay over to the State
21 Treasurer, ex officio, as trustee, all taxes collected
22 hereunder. On or before the 25th day of each calendar month,
23 the Department shall prepare and certify to the Comptroller
24 the disbursement of stated sums of money to named districts,
25 the districts to be those from which retailers have paid
26 taxes or penalties hereunder to the Department during the
27 second preceding calendar month. The amount to be paid to
28 each district shall be the amount collected hereunder during
29 the second preceding calendar month by the Department, less
30 any amount determined by the Department to be necessary for
31 the payment of refunds. Within 10 days after receipt by the
32 Comptroller of the disbursement certification to the
33 districts, provided for in this Section to be given to the
34 Comptroller by the Department, the Comptroller shall cause
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1 the orders to be drawn for the respective amounts in
2 accordance with the directions contained in the
3 certification.
4 (g) Any ordinance imposing or discontinuing any tax
5 under this Section shall be adopted and a certified copy
6 thereof filed with the Department on or before June 1,
7 whereupon the Department of Revenue shall proceed to
8 administer and enforce this Section on behalf of the Metro
9 East Mass Transit District as of September 1 next following
10 such adoption and filing. Beginning January 1, 1992, an
11 ordinance or resolution imposing or discontinuing the tax
12 hereunder shall be adopted and a certified copy thereof filed
13 with the Department on or before the first day of July,
14 whereupon the Department shall proceed to administer and
15 enforce this Section as of the first day of October next
16 following such adoption and filing. Beginning January 1,
17 1993, except as provided in subsection (d-5) of this Section,
18 an ordinance or resolution imposing or discontinuing the tax
19 hereunder shall be adopted and a certified copy thereof filed
20 with the Department on or before the first day of October,
21 whereupon the Department shall proceed to administer and
22 enforce this Section as of the first day of January next
23 following such adoption and filing.
24 (h) The State Department of Revenue shall, upon
25 collecting any taxes as provided in this Section, pay the
26 taxes over to the State Treasurer as trustee for the
27 District. The taxes shall be held in a trust fund outside the
28 State Treasury. On or before the 25th day of each calendar
29 month, the State Department of Revenue shall prepare and
30 certify to the Comptroller of the State of Illinois the
31 amount to be paid to the District, which shall be the then
32 balance in the fund, less any amount determined by the
33 Department to be necessary for the payment of refunds. Within
34 10 days after receipt by the Comptroller of the certification
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1 of the amount to be paid to the District, the Comptroller
2 shall cause an order to be drawn for payment for the amount
3 in accordance with the direction in the certification.
4 (Source: P.A. 91-51, eff. 6-30-99.)
5 Section 55. The Regional Transportation Authority Act is
6 amended by changing Section 4.03 as follows:
7 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
8 Sec. 4.03. Taxes.
9 (a) In order to carry out any of the powers or purposes
10 of the Authority, the Board may by ordinance adopted with the
11 concurrence of 9 of the then Directors, impose throughout the
12 metropolitan region any or all of the taxes provided in this
13 Section. Except as otherwise provided in this Act, taxes
14 imposed under this Section and civil penalties imposed
15 incident thereto shall be collected and enforced by the State
16 Department of Revenue. The Department shall have the power to
17 administer and enforce the taxes and to determine all rights
18 for refunds for erroneous payments of the taxes.
19 (b) The Board may impose a public transportation tax
20 upon all persons engaged in the metropolitan region in the
21 business of selling at retail motor fuel for operation of
22 motor vehicles upon public highways. The tax shall be at a
23 rate not to exceed 5% of the gross receipts from the sales of
24 motor fuel in the course of the business. As used in this
25 Act, the term "motor fuel" shall have the same meaning as in
26 the Motor Fuel Tax Act. The Board may provide for details of
27 the tax. The provisions of any tax shall conform, as closely
28 as may be practicable, to the provisions of the Municipal
29 Retailers Occupation Tax Act, including without limitation,
30 conformity to penalties with respect to the tax imposed and
31 as to the powers of the State Department of Revenue to
32 promulgate and enforce rules and regulations relating to the
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1 administration and enforcement of the provisions of the tax
2 imposed, except that reference in the Act to any municipality
3 shall refer to the Authority and the tax shall be imposed
4 only with regard to receipts from sales of motor fuel in the
5 metropolitan region, at rates as limited by this Section.
6 If the Board has not imposed a tax under this subsection
7 before the effective date of this amendatory Act of the 91st
8 General Assembly, then the Board shall not impose such a tax
9 on or after that date. If the Board has imposed a tax under
10 this subsection before the effective date of this amendatory
11 Act of 91st General Assembly, then the Board shall not
12 increase the rate of the tax on or after that date.
13 (c) In connection with the tax imposed under paragraph
14 (b) of this Section the Board may impose a tax upon the
15 privilege of using in the metropolitan region motor fuel for
16 the operation of a motor vehicle upon public highways, the
17 tax to be at a rate not in excess of the rate of tax imposed
18 under paragraph (b) of this Section. The Board may provide
19 for details of the tax.
20 If the Board has not imposed a tax under this subsection
21 before the effective date of this amendatory Act of the 91st
22 General Assembly, then the Board shall not impose such a tax
23 on or after that date. If the Board has imposed a tax under
24 this subsection before the effective date of this amendatory
25 Act of 91st General Assembly, then the Board shall not
26 increase the rate of the tax on or after that date.
27 (d) The Board may impose a motor vehicle parking tax
28 upon the privilege of parking motor vehicles at off-street
29 parking facilities in the metropolitan region at which a fee
30 is charged, and may provide for reasonable classifications in
31 and exemptions to the tax, for administration and enforcement
32 thereof and for civil penalties and refunds thereunder and
33 may provide criminal penalties thereunder, the maximum
34 penalties not to exceed the maximum criminal penalties
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1 provided in the Retailers' Occupation Tax Act. The Authority
2 may collect and enforce the tax itself or by contract with
3 any unit of local government. The State Department of
4 Revenue shall have no responsibility for the collection and
5 enforcement unless the Department agrees with the Authority
6 to undertake the collection and enforcement. As used in this
7 paragraph, the term "parking facility" means a parking area
8 or structure having parking spaces for more than 2 vehicles
9 at which motor vehicles are permitted to park in return for
10 an hourly, daily, or other periodic fee, whether publicly or
11 privately owned, but does not include parking spaces on a
12 public street, the use of which is regulated by parking
13 meters.
14 (e) The Board may impose a Regional Transportation
15 Authority Retailers' Occupation Tax upon all persons engaged
16 in the business of selling tangible personal property at
17 retail in the metropolitan region. In Cook County the tax
18 rate shall be 1% of the gross receipts from sales of food for
19 human consumption that is to be consumed off the premises
20 where it is sold (other than alcoholic beverages, soft drinks
21 and food that has been prepared for immediate consumption)
22 and prescription and nonprescription medicines, drugs,
23 medical appliances and insulin, urine testing materials,
24 syringes and needles used by diabetics, and 3/4% of the gross
25 receipts from other taxable sales made in the course of that
26 business. In DuPage, Kane, Lake, McHenry, and Will Counties,
27 the tax rate shall be 1/4% of the gross receipts from all
28 taxable sales made in the course of that business. The tax
29 imposed under this Section and all civil penalties that may
30 be assessed as an incident thereof shall be collected and
31 enforced by the State Department of Revenue. The Department
32 shall have full power to administer and enforce this Section;
33 to collect all taxes and penalties so collected in the manner
34 hereinafter provided; and to determine all rights to credit
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1 memoranda arising on account of the erroneous payment of tax
2 or penalty hereunder. In the administration of, and
3 compliance with this Section, the Department and persons who
4 are subject to this Section shall have the same rights,
5 remedies, privileges, immunities, powers and duties, and be
6 subject to the same conditions, restrictions, limitations,
7 penalties, exclusions, exemptions and definitions of terms,
8 and employ the same modes of procedure, as are prescribed in
9 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
10 (in respect to all provisions therein other than the State
11 rate of tax), 2c, 3 (except as to the disposition of taxes
12 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
13 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13
14 of the Retailers' Occupation Tax Act and Section 3-7 of the
15 Uniform Penalty and Interest Act, as fully as if those
16 provisions were set forth herein.
17 If the Board has not imposed a tax under this subsection
18 on the selling price of motor fuel or gasohol before the
19 effective date of this amendatory Act of the 91st General
20 Assembly, then the Board shall not impose such a tax on or
21 after that date. If the Board has imposed a tax under this
22 subsection on the selling price of motor fuel or gasohol
23 before the effective date of this amendatory Act of the 91st
24 General Assembly, then the Board shall not increase the rate
25 of the tax on or after that date.
26 Persons subject to any tax imposed under the authority
27 granted in this Section may reimburse themselves for their
28 seller's tax liability hereunder by separately stating the
29 tax as an additional charge, which charge may be stated in
30 combination in a single amount with State taxes that sellers
31 are required to collect under the Use Tax Act, under any
32 bracket schedules the Department may prescribe.
33 Whenever the Department determines that a refund should
34 be made under this Section to a claimant instead of issuing a
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1 credit memorandum, the Department shall notify the State
2 Comptroller, who shall cause the warrant to be drawn for the
3 amount specified, and to the person named, in the
4 notification from the Department. The refund shall be paid
5 by the State Treasurer out of the Regional Transportation
6 Authority tax fund established under paragraph (n) of this
7 Section.
8 If a tax is imposed under this subsection (e), a tax
9 shall also be imposed under subsections (f) and (g) of this
10 Section.
11 For the purpose of determining whether a tax authorized
12 under this Section is applicable, a retail sale by a producer
13 of coal or other mineral mined in Illinois, is a sale at
14 retail at the place where the coal or other mineral mined in
15 Illinois is extracted from the earth. This paragraph does not
16 apply to coal or other mineral when it is delivered or
17 shipped by the seller to the purchaser at a point outside
18 Illinois so that the sale is exempt under the Federal
19 Constitution as a sale in interstate or foreign commerce.
20 Nothing in this Section shall be construed to authorize
21 the Regional Transportation Authority to impose a tax upon
22 the privilege of engaging in any business that under the
23 Constitution of the United States may not be made the subject
24 of taxation by this State.
25 (f) If a tax has been imposed under paragraph (e), a tax
26 shall also be imposed upon all persons engaged, in the
27 metropolitan region in the business of making sales of
28 service, who as an incident to making the sales of service,
29 transfer tangible personal property within the metropolitan
30 region, either in the form of tangible personal property or
31 in the form of real estate as an incident to a sale of
32 service. In Cook County, the tax rate shall be: (1) 1% of
33 the serviceman's cost price of food prepared for immediate
34 consumption and transferred incident to a sale of service
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1 subject to the service occupation tax by an entity licensed
2 under the Hospital Licensing Act or the Nursing Home Care Act
3 that is located in the metropolitan region; (2) 1% of the
4 selling price of food for human consumption that is to be
5 consumed off the premises where it is sold (other than
6 alcoholic beverages, soft drinks and food that has been
7 prepared for immediate consumption) and prescription and
8 nonprescription medicines, drugs, medical appliances and
9 insulin, urine testing materials, syringes and needles used
10 by diabetics; and (3) 3/4% of the selling price from other
11 taxable sales of tangible personal property transferred. In
12 DuPage, Kane, Lake, McHenry and Will Counties the rate shall
13 be 1/4% of the selling price of all tangible personal
14 property transferred.
15 The tax imposed under this paragraph and all civil
16 penalties that may be assessed as an incident thereof shall
17 be collected and enforced by the State Department of Revenue.
18 The Department shall have full power to administer and
19 enforce this paragraph; to collect all taxes and penalties
20 due hereunder; to dispose of taxes and penalties collected in
21 the manner hereinafter provided; and to determine all rights
22 to credit memoranda arising on account of the erroneous
23 payment of tax or penalty hereunder. In the administration
24 of and compliance with this paragraph, the Department and
25 persons who are subject to this paragraph shall have the same
26 rights, remedies, privileges, immunities, powers and duties,
27 and be subject to the same conditions, restrictions,
28 limitations, penalties, exclusions, exemptions and
29 definitions of terms, and employ the same modes of procedure,
30 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
31 respect to all provisions therein other than the State rate
32 of tax), 4 (except that the reference to the State shall be
33 to the Authority), 5, 7, 8 (except that the jurisdiction to
34 which the tax shall be a debt to the extent indicated in that
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1 Section 8 shall be the Authority), 9 (except as to the
2 disposition of taxes and penalties collected, and except that
3 the returned merchandise credit for this tax may not be taken
4 against any State tax), 10, 11, 12 (except the reference
5 therein to Section 2b of the Retailers' Occupation Tax Act),
6 13 (except that any reference to the State shall mean the
7 Authority), the first paragraph of Section 15, 16, 17, 18, 19
8 and 20 of the Service Occupation Tax Act and Section 3-7 of
9 the Uniform Penalty and Interest Act, as fully as if those
10 provisions were set forth herein.
11 If the Board has not imposed a tax under this subsection
12 on the selling price of motor fuel or gasohol before the
13 effective date of this amendatory Act of the 91st General
14 Assembly, then the Board shall not impose such a tax on or
15 after that date. If the Board has imposed a tax under this
16 subsection on the selling price of motor fuel or gasohol
17 before the effective date of this amendatory Act of the 91st
18 General Assembly, then the Board shall not increase the rate
19 of the tax on or after that date.
20 Persons subject to any tax imposed under the authority
21 granted in this paragraph may reimburse themselves for their
22 serviceman's tax liability hereunder by separately stating
23 the tax as an additional charge, that charge may be stated in
24 combination in a single amount with State tax that servicemen
25 are authorized to collect under the Service Use Tax Act,
26 under any bracket schedules the Department may prescribe.
27 Whenever the Department determines that a refund should
28 be made under this paragraph to a claimant instead of issuing
29 a credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the warrant to be drawn for the
31 amount specified, and to the person named in the notification
32 from the Department. The refund shall be paid by the State
33 Treasurer out of the Regional Transportation Authority tax
34 fund established under paragraph (n) of this Section.
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1 Nothing in this paragraph shall be construed to authorize
2 the Authority to impose a tax upon the privilege of engaging
3 in any business that under the Constitution of the United
4 States may not be made the subject of taxation by the State.
5 (g) If a tax has been imposed under paragraph (e), a tax
6 shall also be imposed upon the privilege of using in the
7 metropolitan region, any item of tangible personal property
8 that is purchased outside the metropolitan region at retail
9 from a retailer, and that is titled or registered with an
10 agency of this State's government. In Cook County the tax
11 rate shall be 3/4% of the selling price of the tangible
12 personal property, as "selling price" is defined in the Use
13 Tax Act. In DuPage, Kane, Lake, McHenry and Will counties
14 the tax rate shall be 1/4% of the selling price of the
15 tangible personal property, as "selling price" is defined in
16 the Use Tax Act. The tax shall be collected from persons
17 whose Illinois address for titling or registration purposes
18 is given as being in the metropolitan region. The tax shall
19 be collected by the Department of Revenue for the Regional
20 Transportation Authority. The tax must be paid to the State,
21 or an exemption determination must be obtained from the
22 Department of Revenue, before the title or certificate of
23 registration for the property may be issued. The tax or proof
24 of exemption may be transmitted to the Department by way of
25 the State agency with which, or the State officer with whom,
26 the tangible personal property must be titled or registered
27 if the Department and the State agency or State officer
28 determine that this procedure will expedite the processing of
29 applications for title or registration.
30 The Department shall have full power to administer and
31 enforce this paragraph; to collect all taxes, penalties and
32 interest due hereunder; to dispose of taxes, penalties and
33 interest collected in the manner hereinafter provided; and to
34 determine all rights to credit memoranda or refunds arising
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1 on account of the erroneous payment of tax, penalty or
2 interest hereunder. In the administration of and compliance
3 with this paragraph, the Department and persons who are
4 subject to this paragraph shall have the same rights,
5 remedies, privileges, immunities, powers and duties, and be
6 subject to the same conditions, restrictions, limitations,
7 penalties, exclusions, exemptions and definitions of terms
8 and employ the same modes of procedure, as are prescribed in
9 Sections 2 (except the definition of "retailer maintaining a
10 place of business in this State"), 3 through 3-80 (except
11 provisions pertaining to the State rate of tax, and except
12 provisions concerning collection or refunding of the tax by
13 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
14 pertaining to claims by retailers and except the last
15 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
16 Act, and are not inconsistent with this paragraph, as fully
17 as if those provisions were set forth herein.
18 If the Board has not imposed a tax under this subsection
19 on the selling price of motor fuel or gasohol before the
20 effective date of this amendatory Act of the 91st General
21 Assembly, then the Board shall not impose such a tax on or
22 after that date. If the Board has imposed a tax under this
23 subsection on the selling price of motor fuel or gasohol
24 before the effective date of this amendatory Act of the 91st
25 General Assembly, then the Board shall not increase the rate
26 of the tax on or after that date.
27 Whenever the Department determines that a refund should
28 be made under this paragraph to a claimant instead of issuing
29 a credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the order to be drawn for the
31 amount specified, and to the person named in the notification
32 from the Department. The refund shall be paid by the State
33 Treasurer out of the Regional Transportation Authority tax
34 fund established under paragraph (n) of this Section.
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1 (h) The Authority may impose a replacement vehicle tax
2 of $50 on any passenger car as defined in Section 1-157 of
3 the Illinois Vehicle Code purchased within the metropolitan
4 region by or on behalf of an insurance company to replace a
5 passenger car of an insured person in settlement of a total
6 loss claim. The tax imposed may not become effective before
7 the first day of the month following the passage of the
8 ordinance imposing the tax and receipt of a certified copy of
9 the ordinance by the Department of Revenue. The Department
10 of Revenue shall collect the tax for the Authority in
11 accordance with Sections 3-2002 and 3-2003 of the Illinois
12 Vehicle Code.
13 The Department shall immediately pay over to the State
14 Treasurer, ex officio, as trustee, all taxes collected
15 hereunder. On or before the 25th day of each calendar month,
16 the Department shall prepare and certify to the Comptroller
17 the disbursement of stated sums of money to the Authority.
18 The amount to be paid to the Authority shall be the amount
19 collected hereunder during the second preceding calendar
20 month by the Department, less any amount determined by the
21 Department to be necessary for the payment of refunds.
22 Within 10 days after receipt by the Comptroller of the
23 disbursement certification to the Authority provided for in
24 this Section to be given to the Comptroller by the
25 Department, the Comptroller shall cause the orders to be
26 drawn for that amount in accordance with the directions
27 contained in the certification.
28 (i) The Board may not impose any other taxes except as
29 it may from time to time be authorized by law to impose.
30 (j) A certificate of registration issued by the State
31 Department of Revenue to a retailer under the Retailers'
32 Occupation Tax Act or under the Service Occupation Tax Act
33 shall permit the registrant to engage in a business that is
34 taxed under the tax imposed under paragraphs (b), (e), (f) or
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1 (g) of this Section and no additional registration shall be
2 required under the tax. A certificate issued under the Use
3 Tax Act or the Service Use Tax Act shall be applicable with
4 regard to any tax imposed under paragraph (c) of this
5 Section.
6 (k) The provisions of any tax imposed under paragraph
7 (c) of this Section shall conform as closely as may be
8 practicable to the provisions of the Use Tax Act, including
9 without limitation conformity as to penalties with respect to
10 the tax imposed and as to the powers of the State Department
11 of Revenue to promulgate and enforce rules and regulations
12 relating to the administration and enforcement of the
13 provisions of the tax imposed. The taxes shall be imposed
14 only on use within the metropolitan region and at rates as
15 provided in the paragraph.
16 (l) The Board in imposing any tax as provided in
17 paragraphs (b) and (c) of this Section, shall, after seeking
18 the advice of the State Department of Revenue, provide means
19 for retailers, users or purchasers of motor fuel for purposes
20 other than those with regard to which the taxes may be
21 imposed as provided in those paragraphs to receive refunds of
22 taxes improperly paid, which provisions may be at variance
23 with the refund provisions as applicable under the Municipal
24 Retailers Occupation Tax Act. The State Department of
25 Revenue may provide for certificates of registration for
26 users or purchasers of motor fuel for purposes other than
27 those with regard to which taxes may be imposed as provided
28 in paragraphs (b) and (c) of this Section to facilitate the
29 reporting and nontaxability of the exempt sales or uses.
30 (m) Any ordinance imposing or discontinuing any tax
31 under this Section shall be adopted and a certified copy
32 thereof filed with the Department on or before June 1,
33 whereupon the Department of Revenue shall proceed to
34 administer and enforce this Section on behalf of the Regional
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1 Transportation Authority as of September 1 next following
2 such adoption and filing. Beginning January 1, 1992, an
3 ordinance or resolution imposing or discontinuing the tax
4 hereunder shall be adopted and a certified copy thereof filed
5 with the Department on or before the first day of July,
6 whereupon the Department shall proceed to administer and
7 enforce this Section as of the first day of October next
8 following such adoption and filing. Beginning January 1,
9 1993, an ordinance or resolution imposing or discontinuing
10 the tax hereunder shall be adopted and a certified copy
11 thereof filed with the Department on or before the first day
12 of October, whereupon the Department shall proceed to
13 administer and enforce this Section as of the first day of
14 January next following such adoption and filing.
15 (n) The State Department of Revenue shall, upon
16 collecting any taxes as provided in this Section, pay the
17 taxes over to the State Treasurer as trustee for the
18 Authority. The taxes shall be held in a trust fund outside
19 the State Treasury. On or before the 25th day of each
20 calendar month, the State Department of Revenue shall prepare
21 and certify to the Comptroller of the State of Illinois the
22 amount to be paid to the Authority, which shall be the then
23 balance in the fund, less any amount determined by the
24 Department to be necessary for the payment of refunds. The
25 State Department of Revenue shall also certify to the
26 Authority the amount of taxes collected in each County other
27 than Cook County in the metropolitan region less the amount
28 necessary for the payment of refunds to taxpayers in the
29 County. With regard to the County of Cook, the certification
30 shall specify the amount of taxes collected within the City
31 of Chicago less the amount necessary for the payment of
32 refunds to taxpayers in the City of Chicago and the amount
33 collected in that portion of Cook County outside of Chicago
34 less the amount necessary for the payment of refunds to
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1 taxpayers in that portion of Cook County outside of Chicago.
2 Within 10 days after receipt by the Comptroller of the
3 certification of the amount to be paid to the Authority, the
4 Comptroller shall cause an order to be drawn for the payment
5 for the amount in accordance with the direction in the
6 certification.
7 In addition to the disbursement required by the preceding
8 paragraph, an allocation shall be made in July 1991 and each
9 year thereafter to the Regional Transportation Authority.
10 The allocation shall be made in an amount equal to the
11 average monthly distribution during the preceding calendar
12 year (excluding the 2 months of lowest receipts) and the
13 allocation shall include the amount of average monthly
14 distribution from the Regional Transportation Authority
15 Occupation and Use Tax Replacement Fund. The distribution
16 made in July 1992 and each year thereafter under this
17 paragraph and the preceding paragraph shall be reduced by the
18 amount allocated and disbursed under this paragraph in the
19 preceding calendar year. The Department of Revenue shall
20 prepare and certify to the Comptroller for disbursement the
21 allocations made in accordance with this paragraph.
22 (o) Failure to adopt a budget ordinance or otherwise to
23 comply with Section 4.01 of this Act or to adopt a Five-year
24 Program or otherwise to comply with paragraph (b) of Section
25 2.01 of this Act shall not affect the validity of any tax
26 imposed by the Authority otherwise in conformity with law.
27 (p) At no time shall a public transportation tax or
28 motor vehicle parking tax authorized under paragraphs (b),
29 (c) and (d) of this Section be in effect at the same time as
30 any retailers' occupation, use or service occupation tax
31 authorized under paragraphs (e), (f) and (g) of this Section
32 is in effect.
33 Any taxes imposed under the authority provided in
34 paragraphs (b), (c) and (d) shall remain in effect only until
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1 the time as any tax authorized by paragraphs (e), (f) or (g)
2 of this Section are imposed and becomes effective. Once any
3 tax authorized by paragraphs (e), (f) or (g) is imposed the
4 Board may not reimpose taxes as authorized in paragraphs (b),
5 (c) and (d) of the Section unless any tax authorized by
6 paragraphs (e), (f) or (g) of this Section becomes
7 ineffective by means other than an ordinance of the Board.
8 (q) Any existing rights, remedies and obligations
9 (including enforcement by the Regional Transportation
10 Authority) arising under any tax imposed under paragraphs
11 (b), (c) or (d) of this Section shall not be affected by the
12 imposition of a tax under paragraphs (e), (f) or (g) of this
13 Section.
14 (Source: P.A. 91-51, eff. 6-30-99.)
15 Section 60. The Water Commission Act of 1985 is amended
16 by changing Section 4 as follows:
17 (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
18 Sec. 4. Taxes.
19 (a) The board of commissioners of any county water
20 commission may, by ordinance, impose throughout the territory
21 of the commission any or all of the taxes provided in this
22 Section for its corporate purposes. However, no county water
23 commission may impose any such tax unless the commission
24 certifies the proposition of imposing the tax to the proper
25 election officials, who shall submit the proposition to the
26 voters residing in the territory at an election in accordance
27 with the general election law, and the proposition has been
28 approved by a majority of those voting on the proposition.
29 The proposition shall be in the form provided in Section
30 5 or shall be substantially in the following form:
31 -------------------------------------------------------------
32 Shall the (insert corporate
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1 name of county water commission) YES
2 impose (state type of tax or ------------------------
3 taxes to be imposed) at the NO
4 rate of 1/4%?
5 -------------------------------------------------------------
6 Taxes imposed under this Section and civil penalties
7 imposed incident thereto shall be collected and enforced by
8 the State Department of Revenue. The Department shall have
9 the power to administer and enforce the taxes and to
10 determine all rights for refunds for erroneous payments of
11 the taxes.
12 (b) The board of commissioners may impose a County Water
13 Commission Retailers' Occupation Tax upon all persons engaged
14 in the business of selling tangible personal property at
15 retail in the territory of the commission at a rate of 1/4%
16 of the gross receipts from the sales made in the course of
17 such business within the territory. The tax imposed under
18 this paragraph and all civil penalties that may be assessed
19 as an incident thereof shall be collected and enforced by the
20 State Department of Revenue. The Department shall have full
21 power to administer and enforce this paragraph; to collect
22 all taxes and penalties due hereunder; to dispose of taxes
23 and penalties so collected in the manner hereinafter
24 provided; and to determine all rights to credit memoranda
25 arising on account of the erroneous payment of tax or penalty
26 hereunder. In the administration of, and compliance with,
27 this paragraph, the Department and persons who are subject to
28 this paragraph shall have the same rights, remedies,
29 privileges, immunities, powers and duties, and be subject to
30 the same conditions, restrictions, limitations, penalties,
31 exclusions, exemptions and definitions of terms, and employ
32 the same modes of procedure, as are prescribed in Sections 1,
33 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
34 to all provisions therein other than the State rate of tax
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1 except that food for human consumption that is to be consumed
2 off the premises where it is sold (other than alcoholic
3 beverages, soft drinks, and food that has been prepared for
4 immediate consumption) and prescription and nonprescription
5 medicine, drugs, medical appliances and insulin, urine
6 testing materials, syringes, and needles used by diabetics,
7 for human use, shall not be subject to tax hereunder), 2c, 3
8 (except as to the disposition of taxes and penalties
9 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
10 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
11 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
12 Penalty and Interest Act, as fully as if those provisions
13 were set forth herein.
14 If the board of commissioners has not imposed a tax under
15 this subsection on the selling price of motor fuel or gasohol
16 before the effective date of this amendatory Act of the 91st
17 General Assembly, then the board shall not impose such a tax
18 on or after that date. If the board of commissioners has
19 imposed a tax under this subsection on the selling price of
20 motor fuel or gasohol before the effective date of this
21 amendatory Act of the 91st General Assembly, then the board
22 shall not increase the rate of the tax on or after that date.
23 Persons subject to any tax imposed under the authority
24 granted in this paragraph may reimburse themselves for their
25 seller's tax liability hereunder by separately stating the
26 tax as an additional charge, which charge may be stated in
27 combination, in a single amount, with State taxes that
28 sellers are required to collect under the Use Tax Act and
29 under subsection (e) of Section 4.03 of the Regional
30 Transportation Authority Act, in accordance with such bracket
31 schedules as the Department may prescribe.
32 Whenever the Department determines that a refund should
33 be made under this paragraph to a claimant instead of issuing
34 a credit memorandum, the Department shall notify the State
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1 Comptroller, who shall cause the warrant to be drawn for the
2 amount specified, and to the person named, in the
3 notification from the Department. The refund shall be paid
4 by the State Treasurer out of a county water commission tax
5 fund established under paragraph (g) of this Section.
6 For the purpose of determining whether a tax authorized
7 under this paragraph is applicable, a retail sale by a
8 producer of coal or other mineral mined in Illinois is a sale
9 at retail at the place where the coal or other mineral mined
10 in Illinois is extracted from the earth. This paragraph does
11 not apply to coal or other mineral when it is delivered or
12 shipped by the seller to the purchaser at a point outside
13 Illinois so that the sale is exempt under the Federal
14 Constitution as a sale in interstate or foreign commerce.
15 If a tax is imposed under this subsection (b) a tax shall
16 also be imposed under subsections (c) and (d) of this
17 Section.
18 Nothing in this paragraph shall be construed to authorize
19 a county water commission to impose a tax upon the privilege
20 of engaging in any business which under the Constitution of
21 the United States may not be made the subject of taxation by
22 this State.
23 (c) If a tax has been imposed under subsection (b), a
24 tax shall also be imposed upon all persons engaged, in the
25 territory of the commission, in the business of making sales
26 of service, who, as an incident to making the sales of
27 service, transfer tangible personal property within the
28 territory. The tax rate shall be 1/4% of the selling price of
29 tangible personal property so transferred within the
30 territory. The tax imposed under this paragraph and all
31 civil penalties that may be assessed as an incident thereof
32 shall be collected and enforced by the State Department of
33 Revenue. The Department shall have full power to administer
34 and enforce this paragraph; to collect all taxes and
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1 penalties due hereunder; to dispose of taxes and penalties so
2 collected in the manner hereinafter provided; and to
3 determine all rights to credit memoranda arising on account
4 of the erroneous payment of tax or penalty hereunder. In the
5 administration of, and compliance with, this paragraph, the
6 Department and persons who are subject to this paragraph
7 shall have the same rights, remedies, privileges, immunities,
8 powers and duties, and be subject to the same conditions,
9 restrictions, limitations, penalties, exclusions, exemptions
10 and definitions of terms, and employ the same modes of
11 procedure, as are prescribed in Sections 1a-1, 2 (except that
12 the reference to State in the definition of supplier
13 maintaining a place of business in this State shall mean the
14 territory of the commission), 2a, 3 through 3-50 (in respect
15 to all provisions therein other than the State rate of tax
16 except that food for human consumption that is to be consumed
17 off the premises where it is sold (other than alcoholic
18 beverages, soft drinks, and food that has been prepared for
19 immediate consumption) and prescription and nonprescription
20 medicines, drugs, medical appliances and insulin, urine
21 testing materials, syringes, and needles used by diabetics,
22 for human use, shall not be subject to tax hereunder), 4
23 (except that the reference to the State shall be to the
24 territory of the commission), 5, 7, 8 (except that the
25 jurisdiction to which the tax shall be a debt to the extent
26 indicated in that Section 8 shall be the commission), 9
27 (except as to the disposition of taxes and penalties
28 collected and except that the returned merchandise credit for
29 this tax may not be taken against any State tax), 10, 11, 12
30 (except the reference therein to Section 2b of the Retailers'
31 Occupation Tax Act), 13 (except that any reference to the
32 State shall mean the territory of the commission), the first
33 paragraph of Section 15, 15.5, 16, 17, 18, 19 and 20 of the
34 Service Occupation Tax Act as fully as if those provisions
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1 were set forth herein.
2 If the board of commissioners has not imposed a tax under
3 this subsection on the selling price of motor fuel or gasohol
4 before the effective date of this amendatory Act of the 91st
5 General Assembly, then the board shall not impose such a tax
6 on or after that date. If the board of commissioners has
7 imposed a tax under this subsection on the selling price of
8 motor fuel or gasohol before the effective date of this
9 amendatory Act of the 91st General Assembly, then the board
10 shall not increase the rate of the tax on or after that date.
11 Persons subject to any tax imposed under the authority
12 granted in this paragraph may reimburse themselves for their
13 serviceman's tax liability hereunder by separately stating
14 the tax as an additional charge, which charge may be stated
15 in combination, in a single amount, with State tax that
16 servicemen are authorized to collect under the Service Use
17 Tax Act, and any tax for which servicemen may be liable under
18 subsection (f) of Sec. 4.03 of the Regional Transportation
19 Authority Act, in accordance with such bracket schedules as
20 the Department may prescribe.
21 Whenever the Department determines that a refund should
22 be made under this paragraph to a claimant instead of issuing
23 a credit memorandum, the Department shall notify the State
24 Comptroller, who shall cause the warrant to be drawn for the
25 amount specified, and to the person named, in the
26 notification from the Department. The refund shall be paid
27 by the State Treasurer out of a county water commission tax
28 fund established under paragraph (g) of this Section.
29 Nothing in this paragraph shall be construed to authorize
30 a county water commission to impose a tax upon the privilege
31 of engaging in any business which under the Constitution of
32 the United States may not be made the subject of taxation by
33 the State.
34 (d) If a tax has been imposed under subsection (b), a
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1 tax shall also imposed upon the privilege of using, in the
2 territory of the commission, any item of tangible personal
3 property that is purchased outside the territory at retail
4 from a retailer, and that is titled or registered with an
5 agency of this State's government, at a rate of 1/4% of the
6 selling price of the tangible personal property within the
7 territory, as "selling price" is defined in the Use Tax Act.
8 The tax shall be collected from persons whose Illinois
9 address for titling or registration purposes is given as
10 being in the territory. The tax shall be collected by the
11 Department of Revenue for a county water commission. The tax
12 must be paid to the State, or an exemption determination must
13 be obtained from the Department of Revenue, before the title
14 or certificate of registration for the property may be
15 issued. The tax or proof of exemption may be transmitted to
16 the Department by way of the State agency with which, or the
17 State officer with whom, the tangible personal property must
18 be titled or registered if the Department and the State
19 agency or State officer determine that this procedure will
20 expedite the processing of applications for title or
21 registration.
22 The Department shall have full power to administer and
23 enforce this paragraph; to collect all taxes, penalties and
24 interest due hereunder; to dispose of taxes, penalties and
25 interest so collected in the manner hereinafter provided; and
26 to determine all rights to credit memoranda or refunds
27 arising on account of the erroneous payment of tax, penalty
28 or interest hereunder. In the administration of, and
29 compliance with this paragraph, the Department and persons
30 who are subject to this paragraph shall have the same rights,
31 remedies, privileges, immunities, powers and duties, and be
32 subject to the same conditions, restrictions, limitations,
33 penalties, exclusions, exemptions and definitions of terms
34 and employ the same modes of procedure, as are prescribed in
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1 Sections 2 (except the definition of "retailer maintaining a
2 place of business in this State"), 3 through 3-80 (except
3 provisions pertaining to the State rate of tax, and except
4 provisions concerning collection or refunding of the tax by
5 retailers, and except that food for human consumption that is
6 to be consumed off the premises where it is sold (other than
7 alcoholic beverages, soft drinks, and food that has been
8 prepared for immediate consumption) and prescription and
9 nonprescription medicines, drugs, medical appliances and
10 insulin, urine testing materials, syringes, and needles used
11 by diabetics, for human use, shall not be subject to tax
12 hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the portions
13 pertaining to claims by retailers and except the last
14 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
15 Act and Section 3-7 of the Uniform Penalty and Interest Act
16 that are not inconsistent with this paragraph, as fully as if
17 those provisions were set forth herein.
18 If the board of commissioners has not imposed a tax under
19 this subsection on the selling price of motor fuel or gasohol
20 before the effective date of this amendatory Act of the 91st
21 General Assembly, then the board shall not impose such a tax
22 on or after that date. If the board of commissioners has
23 imposed a tax under this subsection on the selling price of
24 motor fuel or gasohol before the effective date of this
25 amendatory Act of the 91st General Assembly, then the board
26 shall not increase the rate of the tax on or after that date.
27 Whenever the Department determines that a refund should
28 be made under this paragraph to a claimant instead of issuing
29 a credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the order to be drawn for the
31 amount specified, and to the person named, in the
32 notification from the Department. The refund shall be paid
33 by the State Treasurer out of a county water commission tax
34 fund established under paragraph (g) of this Section.
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1 (e) A certificate of registration issued by the State
2 Department of Revenue to a retailer under the Retailers'
3 Occupation Tax Act or under the Service Occupation Tax Act
4 shall permit the registrant to engage in a business that is
5 taxed under the tax imposed under paragraphs (b), (c) or (d)
6 of this Section and no additional registration shall be
7 required under the tax. A certificate issued under the Use
8 Tax Act or the Service Use Tax Act shall be applicable with
9 regard to any tax imposed under paragraph (c) of this
10 Section.
11 (f) Any ordinance imposing or discontinuing any tax
12 under this Section shall be adopted and a certified copy
13 thereof filed with the Department on or before June 1,
14 whereupon the Department of Revenue shall proceed to
15 administer and enforce this Section on behalf of the county
16 water commission as of September 1 next following the
17 adoption and filing. Beginning January 1, 1992, an ordinance
18 or resolution imposing or discontinuing the tax hereunder
19 shall be adopted and a certified copy thereof filed with the
20 Department on or before the first day of July, whereupon the
21 Department shall proceed to administer and enforce this
22 Section as of the first day of October next following such
23 adoption and filing. Beginning January 1, 1993, an ordinance
24 or resolution imposing or discontinuing the tax hereunder
25 shall be adopted and a certified copy thereof filed with the
26 Department on or before the first day of October, whereupon
27 the Department shall proceed to administer and enforce this
28 Section as of the first day of January next following such
29 adoption and filing.
30 (g) The State Department of Revenue shall, upon
31 collecting any taxes as provided in this Section, pay the
32 taxes over to the State Treasurer as trustee for the
33 commission. The taxes shall be held in a trust fund outside
34 the State Treasury. On or before the 25th day of each
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1 calendar month, the State Department of Revenue shall prepare
2 and certify to the Comptroller of the State of Illinois the
3 amount to be paid to the commission, which shall be the then
4 balance in the fund, less any amount determined by the
5 Department to be necessary for the payment of refunds. Within
6 10 days after receipt by the Comptroller of the certification
7 of the amount to be paid to the commission, the Comptroller
8 shall cause an order to be drawn for the payment for the
9 amount in accordance with the direction in the certification.
10 (Source: P.A. 91-51, eff. 6-30-99.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.
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1 INDEX
2 Statutes amended in order of appearance
3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
4 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
5 35 ILCS 105/3-10 from Ch. 120, par. 439.3-10
6 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
7 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
8 35 ILCS 120/2-10 from Ch. 120, par. 441-10
9 35 ILCS 120/2d from Ch. 120, par. 441d
10 35 ILCS 505/13a from Ch. 120, par. 429a
11 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006
12 55 ILCS 5/5-1006.5
13 55 ILCS 5/5-1007 from Ch. 34, par. 5-1007
14 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
15 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1
16 65 ILCS 5/8-11-1.1 from Ch. 24, par. 8-11-1.1
17 65 ILCS 5/8-11-1.6
18 65 ILCS 5/8-11-1.7
19 65 ILCS 5/8-11-5 from Ch. 24, par. 8-11-5
20 65 ILCS 5/8-11-6 from Ch. 24, par. 8-11-6
21 65 ILCS 5/8-11-15 from Ch. 24, par. 8-11-15
22 70 ILCS 200/245-12
23 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01
24 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03
25 70 ILCS 3720/4 from Ch. 111 2/3, par. 254