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Public Act 098-0109 | ||||
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AN ACT concerning government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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ARTICLE 1. | ||||
SHORT TITLE | ||||
Section 1-1. Short title. This Act may be cited as the | ||||
Economic Development Act of 2013. | ||||
ARTICLE 2. | ||||
PUBLIC-PRIVATE AGREEMENTS FOR THE SOUTH SUBURBAN AIRPORT ACT | ||||
Section 2-1. Short title. This Article may be cited as the | ||||
Public-Private Agreements for the South Suburban Airport Act. | ||||
References in this Article to "this Act" mean this Article. | ||||
Section 2-5. Legislative findings.
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(a) Providing facilities for air travel to and from the | ||||
State of Illinois through the South Suburban Airport is | ||||
essential for the health and welfare of the people of the State | ||||
of Illinois and economic development of the State of Illinois. | ||||
(b) Airport development has significant regional impacts | ||||
with regard to economic development, public infrastructure | ||||
requirements, traffic, noise, and other concerns. |
(c) The South Suburban Airport will promote development and | ||
investment in the State of Illinois and serve as a critical | ||
transportation hub in the region. | ||
(d) Existing requirements of procurement and financing of | ||
airports by the Department impose limitations on the methods by | ||
which airports may be developed and operated within the State. | ||
(e) Public-private agreements between the State of | ||
Illinois and one or more private entities to develop, finance, | ||
construct, manage, operate, maintain, or any combination | ||
thereof, the South Suburban Airport have the potential of | ||
maximizing value and benefit to the People of the State of | ||
Illinois and the public at large. | ||
(f) Public-private agreements may enable the South | ||
Suburban Airport to be developed, financed, constructed, | ||
managed, operated, and maintained in an entrepreneurial and | ||
business-like manner. | ||
(g) In the event that the State of Illinois enters into one | ||
or more public-private agreements to develop, finance, | ||
construct, manage, operate, or maintain the South Suburban | ||
Airport, the private parties to the agreements should be | ||
accountable to the People of Illinois through a comprehensive | ||
system of oversight, regulation, auditing, and reporting. | ||
(h) It is the intent of this Act to use Illinois design | ||
professionals, construction companies, and workers to the | ||
greatest extent permitted by law by offering them the right to | ||
compete for this work. |
(i) It is the intent of this Act for the Department to | ||
collaborate with affected municipalities, counties, citizens, | ||
elected officials, interest groups, and other stakeholders to | ||
foster economic development around the South Suburban Airport | ||
and the region, and to insure that the communities near the | ||
South Suburban Airport have an ongoing opportunity to provide | ||
input on the development and operation of the South Suburban | ||
Airport.
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Section 2-10. Definitions. As used in this Act:
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"Agreement" means a public-private agreement.
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"Airport" means a facility for all types of air service, | ||
including, without limitation, landing fields, taxiways, | ||
aprons, runways, runway clear areas, heliports, hangars, | ||
aircraft service facilities, approaches, navigational aids, | ||
air traffic control facilities, terminals, inspection | ||
facilities, security facilities, parking, internal transit | ||
facilities, fueling facilities, cargo handling facilities, | ||
concessions, rapid transit and roadway access, land and | ||
interests in land, public waters, submerged land under public | ||
waters and reclaimed land located on previously submerged land | ||
under public waters, and all other property and appurtenances | ||
necessary or useful for development, ownership, and operation | ||
of any such facilities. "Airport" includes commercial or | ||
industrial facilities related to the functioning of the airport | ||
or to providing services to users of the airport.
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"Contractor" means a person that has been selected to enter | ||
or has entered into a public-private agreement with the | ||
Department on behalf of the State for the development, | ||
financing, construction, management, or operation of the South | ||
Suburban Airport under this Act.
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"Department" means the Illinois Department of | ||
Transportation.
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"Inaugural airport" means all airport facilities, | ||
equipment, property, and appurtenances necessary or useful to | ||
the development and operation of the South Suburban Airport | ||
that are constructed, developed, installed, or acquired as of | ||
the commencement of public operations of the South Suburban | ||
Airport.
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"Inaugural airport boundary" means the property limits of | ||
the inaugural airport as determined by the Department, as may | ||
be adjusted and reconfigured from time to time.
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"Maintain" or "maintenance" includes ordinary maintenance, | ||
repair, rehabilitation, capital maintenance, maintenance | ||
replacement, and any other categories of maintenance that may | ||
be designated by the Department.
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"Metropolitan planning organization" means a metropolitan | ||
planning organization designated under 23 U.S.C. Section 134.
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"Offeror" means a person that responds to a request for | ||
proposals under this Act.
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"Operate" or "operation" means to do one or more of the | ||
following: maintain, improve, equip, modify, or otherwise |
operate.
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"Person" means any individual, firm, association, joint | ||
venture, partnership, estate, trust, syndicate, fiduciary,
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corporation, or any other legal entity, group, or combination | ||
thereof.
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"Public-private agreement" means an agreement or contract | ||
between the Department on behalf of the State and all | ||
schedules, exhibits, and attachments thereto, entered into | ||
pursuant to a competitive request for proposals process | ||
governed by this Act, for the development, financing, | ||
construction, management, or operation of the South Suburban | ||
Airport under this Act.
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"Revenues" means all revenues, including any combination | ||
of, but not limited to: income; user fees; earnings; interest; | ||
lease payments; allocations; moneys from the federal | ||
government, the State, and units of local government, including | ||
but not limited to federal, State, and local appropriations, | ||
grants, loans, lines of credit, and credit guarantees; bond | ||
proceeds; equity investments; service payments; or other | ||
receipts arising out of or in connection with the financing, | ||
development, construction, management, or operation of the | ||
South Suburban Airport.
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"State" means the State of Illinois.
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"Secretary" means the Secretary of the Illinois Department | ||
of Transportation.
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"South Suburban Airport" means the airport to be developed |
on a site located in Will County and approved by the Federal | ||
Aviation Administration in the Record of Decision for Tier 1: | ||
FAA Site Approval And Land Acquisition By The State Of | ||
Illinois, Proposed South Suburban Airport, Will County, | ||
Illinois, dated July 2002, and all property within the | ||
inaugural airport boundary and the ultimate airport boundary.
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"Ultimate airport boundary" means the development and | ||
property limits of the South Suburban Airport beyond the | ||
inaugural airport boundary as determined by the Department, as | ||
may be adjusted and reconfigured from time to time.
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"Unit of local government" has the meaning ascribed to that | ||
term in Article VII, Section 1 of the Constitution of the State | ||
of Illinois, and, for purposes of this Act, includes school | ||
districts.
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"User fees" means the rates, fees, or other charges imposed | ||
by the State or the contractor for use of all or a portion of | ||
the South Suburban Airport under a public-private agreement.
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Section 2-15. General airport powers.
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(a) The Department has the power to plan, develop, secure | ||
permits, licenses, and approvals for, acquire, develop, | ||
construct, equip, own, and operate the South Suburban Airport. | ||
The Department also has the power to own, operate, acquire | ||
facilities for, construct, improve, repair, maintain, | ||
renovate, and expand the South Suburban Airport, including any | ||
facilities located on the site of the South Suburban Airport |
for use by any individual or entity other than the Department. | ||
The development of the South Suburban Airport shall also | ||
include all land, highways, waterways, mass transit | ||
facilities, and other infrastructure that, in the | ||
determination of the Department, are necessary or appropriate | ||
in connection with the development or operation of the South | ||
Suburban Airport. The development of the South Suburban Airport | ||
also includes acquisition and development of any land or | ||
facilities for (i) relocation of persons, including providing | ||
replacement housing or facilities for persons and entities | ||
displaced by that development, (ii) protecting or reclaiming | ||
the environment with respect to the South Suburban Airport, | ||
(iii) providing substitute or replacement property or | ||
facilities, including without limitation, for areas of | ||
recreation, conservation, open space, and wetlands, (iv) | ||
providing navigational aids, or (v) utilities to serve the | ||
airport, whether or not located on the site of the South | ||
Suburban Airport. | ||
(b) The Department shall have the authority to undertake | ||
and complete all ongoing projects related to the South Suburban | ||
Airport, including the South Suburban Airport Master Plan, and | ||
assisting the Federal Aviation Administration in preparing and | ||
approving the Environmental Impact Statement and Record of | ||
Decision. | ||
(c) The Department has the power to enter into all | ||
contracts useful for carrying out its purposes and powers, |
including, without limitation, public-private agreements | ||
pursuant to the provisions of this Act; leases of any of its | ||
property or facilities, use agreements with airlines or other | ||
airport users relating to the South Suburban Airport, | ||
agreements with South Suburban Airport concessionaires, and | ||
franchise agreements for use of or access to South Suburban | ||
Airport facilities. | ||
(d) The Department has the power to apply to the proper | ||
authorities of the United States, the State of Illinois, and | ||
other governmental entities, as permitted or authorized by | ||
applicable law, to obtain any licenses, approvals, or permits | ||
reasonably necessary to achieve the purposes of this Act. All | ||
applications to the Federal Aviation Administration, or any | ||
successor agency, shall be made by the Department. | ||
(e) The Department may take all steps consistent with | ||
applicable laws to maximize funding for the costs of the South | ||
Suburban Airport from grants by the Federal Aviation | ||
Administration or any successor agency, or any other federal | ||
governmental agency. | ||
(f) The Department has the power to apply to the proper | ||
authorities of the United States pursuant to appropriate law | ||
for permission to establish, operate, maintain, and lease | ||
foreign trade zones and sub-zones within the areas of the South | ||
Suburban Airport and to establish, operate, maintain, and lease | ||
foreign trade zones and sub-zones. | ||
(g) The Department may publicize, advertise, and promote |
the activities of the South Suburban Airport, including, to | ||
make known the advantages, facilities, resources, products, | ||
attractions, and attributes of the South Suburban Airport. | ||
(h) The Department may, at any time, acquire any land, any | ||
interests in land, other property, and interests in property | ||
needed for the South Suburban Airport or necessary to carry out | ||
the Department's powers and functions under this Act, including | ||
by exercise of the power of eminent domain pursuant to Section | ||
2-100 of this Act. The Department shall also have the power to | ||
dispose of any such lands, interests, and property upon terms | ||
it deems appropriate. | ||
(i) The Department may adopt any reasonable rules for the
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administration of this Act in accordance with the
Illinois | ||
Administrative Procedure Act. | ||
Section 2-20. Public-private agreement authorized.
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(a) Notwithstanding any provision of law to the contrary, | ||
the Department may, on behalf of the State, and pursuant to a | ||
competitive request for proposals process governed by Section | ||
2-30 of this Act, enter into one or more public-private | ||
agreements with one or more contractors to develop, finance, | ||
construct, manage, operate, or maintain, or any combination | ||
thereof, the South Suburban Airport. Pursuant to those | ||
agreements, the contractors may receive the right to certain | ||
revenues including user fees in consideration of the payment of | ||
moneys to the State for that right.
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(b) Before taking any action in connection with the | ||
development, financing, operation, or maintenance of the South | ||
Suburban Airport that is not authorized by an interim agreement | ||
under Section 2-40 of this Act, a contractor shall enter into a | ||
public-private agreement.
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(c) The term of a public-private agreement, including all | ||
extensions, shall be no more than 75 years.
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(d) The term of a public-private agreement may be extended, | ||
but only if the extension is specifically authorized by the | ||
General Assembly by law. | ||
Section 2-25. Prequalification to enter into | ||
public-private agreements. The Department may establish a | ||
process for prequalification of offerors. If the Department | ||
creates a prequalification process, it shall: (i) provide a | ||
public notice of the prequalification at least 30 days before | ||
the date on which applications are due; (ii) set forth | ||
requirements and evaluation criteria in order to become | ||
prequalified; (iii) determine which offerors that have | ||
submitted prequalification applications, if any, meet the | ||
requirements and evaluation criteria; and (iv) allow only those | ||
offerors that have been prequalified to respond to the request | ||
for proposals. | ||
Section 2-30. Request for proposals process to enter into | ||
public-private agreements.
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(a) Notwithstanding any provisions of the Illinois | ||
Procurement Code, the Department, on behalf of the State, shall | ||
select a contractor through a competitive request for proposals | ||
process governed by Section 2-30 of this Act. The Department | ||
will consult with the chief procurement officer for | ||
construction or construction-related activities designated | ||
pursuant to clause (2) of Section 1-15.15 of the Illinois | ||
Procurement Code on the competitive request for proposals | ||
process, and the Secretary will determine, in consultation with | ||
the chief procurement officer, which procedures to adopt and | ||
apply to the competitive request for proposals process in order | ||
to ensure an open, transparent, and efficient process that | ||
accomplishes the purposes of this Act. | ||
(b) The competitive request for proposals process shall, at | ||
a minimum, solicit statements of qualification and proposals | ||
from offerors. | ||
(c) The competitive request for proposals process shall, at | ||
a minimum, take into account the following criteria: | ||
(1) the offeror's plans for the South Suburban Airport | ||
project; | ||
(2) the offeror's current and past business practices; | ||
(3) the offeror's poor or inadequate past performance | ||
in developing, financing, constructing, managing, or | ||
operating airports or other public assets; | ||
(4) the offeror's ability to meet the utilization goals | ||
for business enterprises established in the Business |
Enterprise for Minorities, Females, and Persons with | ||
Disabilities Act; | ||
(5) the offeror's ability to comply with Section 2-105 | ||
of the Illinois Human Rights Act; and | ||
(6) the offeror's plans to comply with the Business | ||
Enterprise for Minorities, Females, and Persons with | ||
Disabilities Act and Section 2-105 of the Illinois Human | ||
Rights Act. | ||
(d) The Department shall retain the services of an advisor | ||
or advisors with significant experience in the development, | ||
financing, construction, management, or operation of public | ||
assets to assist in the preparation of the request for | ||
proposals. | ||
(e) The Department shall not include terms in the request | ||
for proposals that provide an advantage, whether directly or | ||
indirectly, to any contractor presently providing goods, | ||
services, or equipment to the Department. | ||
(f) The Department shall select one or more offerors as | ||
finalists. The Department shall submit the offeror's | ||
statements of qualification and proposals to the Commission on | ||
Government Forecasting and Accountability and the Procurement | ||
Policy Board, which shall, within 30 days after the submission, | ||
complete a review of the statements of qualification and | ||
proposals and, jointly or separately, report on, at a minimum, | ||
the satisfaction of the criteria contained in the request for | ||
proposals, the qualifications of the offerors, and the value of |
the proposals to the State. The Department shall not select an | ||
offeror as the contractor for the South Suburban Airport | ||
project until it has received and considered the findings of | ||
the Commission on Government Forecasting and Accountability | ||
and the Procurement Policy Board as set forth in their | ||
respective reports. | ||
(g) Before awarding a public-private agreement to an | ||
offeror, the Department shall schedule and hold a public | ||
hearing or hearings on the proposed public-private agreement | ||
and publish notice of the hearing or hearings at least 7 days | ||
before the hearing. The notice shall include the following: | ||
(1) the date, time, and place of the hearing and the | ||
address of the Department; | ||
(2) the subject matter of the hearing; | ||
(3) a description of the agreement that may be awarded; | ||
and | ||
(4) the recommendation that has been made to select an | ||
offeror as the contractor for the South Suburban | ||
Airport project. | ||
At the hearing, the Department shall allow the public to be | ||
heard on the subject of the hearing. | ||
(h) After the procedures required in this Section have been | ||
completed, the Department shall make a determination as to | ||
whether the offeror should be designated as the contractor for | ||
the South Suburban Airport project and shall submit the | ||
decision to the Governor and to the Governor's Office of |
Management and Budget. After review of the Department's | ||
determination, the Governor may accept or reject the | ||
determination. If the Governor accepts the determination of the | ||
Department, the Governor shall designate the offeror for the | ||
South Suburban Airport project. | ||
Section 2-35. Provisions of the public-private agreement. | ||
(a) The public-private agreement shall include all of the | ||
following: | ||
(1) the term of the public-private agreement that is | ||
consistent with Section 2-20 of this Act; | ||
(2) the powers, duties, responsibilities, obligations, | ||
and functions of the Department and the contractor; | ||
(3) compensation or payments to the Department; | ||
(4) compensation or payments to the contractor; | ||
(5) a provision specifying that the Department has: | ||
(A) ready access to information regarding the | ||
contractor's powers, duties, responsibilities, | ||
obligations, and functions under the public-private | ||
agreement; | ||
(B) the right to demand and receive information | ||
from the contractor concerning any aspect of the | ||
contractor's powers, duties, responsibilities, | ||
obligations, and functions under the public-private | ||
agreement; and | ||
(C) the authority to direct or countermand |
decisions by the contractor at any time; | ||
(6) a provision imposing an affirmative duty on the | ||
contractor to provide the Department with any information | ||
the Department reasonably would want to know or would need | ||
to know to enable the Department to exercise its powers, | ||
carry out its duties, responsibilities, and obligations, | ||
and perform its functions under this Act or the | ||
public-private agreement or as otherwise required by law; | ||
(7) a provision requiring the contractor to provide the | ||
Department with advance written notice of any decision that | ||
bears significantly on the public interest so the | ||
Department has a reasonable opportunity to evaluate and | ||
countermand that decision under this Section; | ||
(8) a requirement that the Department monitor and | ||
oversee the contractor's practices and take action that the | ||
Department considers appropriate to ensure that the | ||
contractor is in compliance with the terms of the | ||
public-private agreement; | ||
(9) the authority of the Department to enter into | ||
contracts with third parties pursuant to Section 2-65 of | ||
this Act; | ||
(10) a provision governing the contractor's authority | ||
to negotiate and execute subcontracts with third parties; | ||
(11) the authority of the contractor to impose user | ||
fees and the amounts of those fees; | ||
(12) a provision governing the deposit and allocation |
of revenues including user fees; | ||
(13) a provision governing rights to real and personal | ||
property of the State, the Department, the contractor, and | ||
other third parties; | ||
(14) a provision stating that the contractor shall, | ||
pursuant to Section 2-85 of this Act, pay the costs of an | ||
independent audit if the construction costs under the | ||
contract exceed $50,000,000; | ||
(15) a provision regarding the implementation and | ||
delivery of a comprehensive system of internal audits; | ||
(16) a provision regarding the implementation and | ||
delivery of reports, which shall include a requirement that | ||
the contractor file with the Department, at least on an | ||
annual basis, financial statements containing information | ||
required by generally accepted accounting principles | ||
(GAAP); | ||
(17) procedural requirements for obtaining the prior | ||
approval of the Department when rights that are the subject | ||
of the agreement, including, but not limited to development | ||
rights, construction rights, property rights, and rights | ||
to certain revenues, are sold, assigned, transferred, or | ||
pledged as collateral to secure financing or for any other | ||
reason; | ||
(18) grounds for termination of the agreement by the | ||
Department or the contractor and a restatement of the | ||
Department's rights under Section 2-45 of this Act; |
(19) a requirement that the contractor enter into a | ||
project labor agreement under Section 2-120 of this Act; | ||
(20) a provision stating that construction contractors | ||
shall comply with Section 2-120 of this Act; | ||
(21) timelines, deadlines, and scheduling; | ||
(22) review of plans, including development, | ||
financing, construction, management, operations, or | ||
maintenance plans, by the Department; | ||
(23) a provision regarding inspections by the | ||
Department, including inspections of construction work and | ||
improvements; | ||
(24) rights and remedies of the Department in the event | ||
that the contractor defaults or otherwise fails to comply | ||
with the terms of the public-private agreement; | ||
(25) a code of ethics for the contractor's officers and | ||
employees; and | ||
(26) procedures for amendment to the agreement. | ||
(b) The public-private agreement may include any or all of | ||
the following: | ||
(1) a provision regarding the extension of the | ||
agreement that is consistent with Section 2-20 of this Act; | ||
(2) provisions leasing to the contractor all or any | ||
portion of the South Suburban Airport, provided that the | ||
lease may not extend beyond the term of the public-private | ||
agreement. | ||
(3) cash reserves requirements; |
(4) delivery of performance and payment bonds or other | ||
performance security in a form and amount that is | ||
satisfactory to the Department; | ||
(5) maintenance of public liability insurance; | ||
(6) maintenance of self-insurance; | ||
(7) provisions governing grants and loans, pursuant to | ||
which the Department may agree to make grants or loans for | ||
the development, financing, construction, management, or | ||
operation of the South Suburban Airport project from time | ||
to time from amounts received from the federal government | ||
or any agency or instrumentality of the federal government | ||
or from any State or local agency; | ||
(8) reimbursements to the Department for work | ||
performed and goods, services, and equipment provided by | ||
the Department; | ||
(9) provisions allowing the Department to submit any | ||
contractual disputes with the contractor relating to the | ||
public-private agreement to non-binding alternative | ||
dispute resolution proceedings; and | ||
(10) any other terms, conditions, and provisions | ||
acceptable to the Department that the Department deems | ||
necessary and proper and in the public interest. | ||
Section 2-40. Interim agreements. | ||
(a) Prior to or in connection with the negotiation of the | ||
public-private agreement, the Department may enter into an |
interim agreement with the contractor. | ||
(b) The interim agreement may not authorize the contractor | ||
to perform construction work prior to the execution of the | ||
public-private agreement. | ||
(c) The interim agreement may include any or all of the | ||
following: | ||
(1) timelines, deadlines, and scheduling; | ||
(2) compensation including the payment of costs and | ||
fees in the event the Department terminates the interim | ||
agreement or declines to proceed with negotiation of the | ||
public-private agreement; | ||
(3) a provision governing the contractor's authority | ||
to commence activities related to the South Suburban | ||
Airport project including, but not limited to, project | ||
planning, advance property acquisition, design and | ||
engineering, environmental analysis and mitigation, | ||
surveying, conducting studies including revenue and | ||
transportation studies, and ascertaining the availability | ||
of financing; | ||
(4) procurement procedures; | ||
(5) a provision governing rights to real and personal | ||
property of the State, the Department, the contractor, and | ||
other third parties; | ||
(6) all other terms, conditions, and provisions | ||
acceptable to the Department that the Department deems | ||
necessary and proper and in the public interest. |
(d) The Department may enter into one or more interim | ||
agreements with one or more contractors if the Department | ||
determines in writing that it is in the public interest to do | ||
so. | ||
Section 2-45. Termination of the public-private agreement. | ||
The Department may terminate a public-private agreement or | ||
interim agreement entered into by the Department under Section | ||
2-40 of this Act if the contractor or any executive employee of | ||
the contractor is found guilty of any criminal offense related | ||
to the conduct of its business or the regulation thereof in any | ||
jurisdiction. For purposes of this Section, an "executive | ||
employee" is the President, Chairman, Chief Executive Officer, | ||
or Chief Financial Officer; any employee with executive | ||
decision-making authority over the long-term or day-to-day | ||
affairs of the contractor; or any employee whose compensation | ||
or evaluation is determined in whole or in part by the award of | ||
the public-private agreement. | ||
Section 2-50. Public-private agreement proceeds. After the | ||
payment of all transaction costs, including payments for legal, | ||
accounting, financial, consultation, and other professional | ||
services, all moneys received by the State as compensation for | ||
the public-private agreement shall be deposited into the South | ||
Suburban Airport Improvement Fund, which is hereby created as a | ||
special fund in the State treasury. Expenditures may be made |
from the South Suburban Airport Improvement Fund only in the | ||
manner as appropriated by the General Assembly by law. | ||
Section 2-55. User fees. No user fees may be imposed by the | ||
contractor except as set forth in the public-private agreement. | ||
Section 2-60. Selection of professional design firms. | ||
Notwithstanding any provision of law to the contrary, the | ||
selection of professional design firms by the Department for | ||
South Suburban Airport projects, other than the selection of a | ||
contractor for a public-private agreement or interim | ||
agreement, shall comply with the Architectural, Engineering, | ||
and Land Surveying Qualifications Based Selection Act. | ||
Section 2-65. Other contracts. Except as otherwise | ||
provided in a public-private agreement entered into pursuant to | ||
this Act, the Department may, pursuant to the Illinois | ||
Procurement Code and its rules, award contracts for goods, | ||
services, or equipment, or lease all or any portion of the | ||
South Suburban Airport. | ||
Section 2-70. Planning for the South Suburban Airport | ||
project. The South Suburban Airport project shall be subject to | ||
all applicable planning requirements otherwise required by | ||
law, including land use planning, regional planning, | ||
transportation planning, and environmental compliance |
requirements.
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Section 2-75. Illinois Department of Transportation | ||
reporting requirements and information requests.
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(a) The Department shall submit written progress reports to | ||
the Procurement Policy Board and the General Assembly on the | ||
South Suburban Airport project. These progress reports shall be | ||
provided quarterly prior to the commencement of the | ||
construction of the South Suburban Airport, and shall be | ||
provided monthly thereafter until construction is complete. | ||
The reports shall include the status of any public-private | ||
agreements or other contracting and any ongoing or completed | ||
studies. The Procurement Policy Board may determine the format | ||
for the written progress reports. | ||
(b) Upon request, the Department shall appear and testify | ||
before the Procurement Policy Board and produce information | ||
requested by the Procurement Policy Board. | ||
(c) At least 30 days prior to the beginning of the | ||
Department's fiscal year, the Department shall prepare an | ||
annual written progress report on the South Suburban Airport | ||
project. The report shall include the status of any | ||
public-private agreements or other contracting and any ongoing | ||
or completed studies. The report shall be delivered to the | ||
Procurement Policy Board and each county, municipality, and | ||
metropolitan planning organization whose territory includes or | ||
lies within 5 miles from the ultimate airport boundary.
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Section 2-80. Illinois Department of Transportation | ||
publication requirements.
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(a) The Department shall publish a notice of the execution | ||
of the public-private agreement on its website and in a | ||
newspaper of general circulation within the county or counties | ||
whose territory includes or lies within 5 miles of the ultimate | ||
airport boundary. | ||
(b) The Department shall publish the full text of the | ||
public-private agreement on its website. | ||
Section 2-85. Independent audits. If the public-private | ||
agreement provides for the construction of all or part of the | ||
South Suburban Airport project and the estimated construction | ||
costs under the public-private agreement exceed $50,000,000, | ||
the Department shall also require the contractor to pay the | ||
costs for an independent audit of any and all cost estimates | ||
associated with the public-private agreement as well as a | ||
review of all public costs and potential liabilities to which | ||
taxpayers could be exposed (including improvements to other | ||
transportation facilities that may be needed as a result of the | ||
public-private agreement, failure by the contractor to | ||
reimburse the Department for services provided, and potential | ||
risk and liability in the event of default on the agreement or | ||
default on other types of financing). The independent audit | ||
shall be conducted by an independent consultant selected by the |
Department. | ||
Section 2-90. Establishment of planning boundaries.
| ||
(a) The Department shall establish and provide public | ||
notice of the approximate location of the inaugural airport | ||
boundary and the ultimate airport boundary to inform the public | ||
and prevent costly and conflicting development of the land | ||
involved. The Department shall hold a public hearing when it | ||
desires to formally provide public notice of the approximate | ||
locations of the inaugural airport boundary and the ultimate | ||
airport boundary. The hearing shall be held in Will County and | ||
notice of the hearing shall be published in a newspaper or | ||
newspapers of general circulation in Will County. Any | ||
interested person or his representative shall be heard. The | ||
Department shall evaluate the testimony given at the hearing. | ||
The Department shall make a survey and prepare maps showing the | ||
location of the inaugural airport boundary and the ultimate | ||
airport boundary. The maps shall show the property lines and | ||
owners of record of all land within the inaugural airport | ||
boundary and the ultimate airport boundary and all other | ||
pertinent information. Approval of the maps with any changes | ||
resulting from the hearing shall be indicated in the record of | ||
the hearing and a notice of the approval and a copy of the maps | ||
shall be filed in the office of the recorder for Will County. | ||
Public notice of the approval and filing shall be given in | ||
newspapers of general circulation in Will County and shall be |
served by registered mail within 60 days thereafter on all | ||
owners of record of the land needed for future additions. | ||
(b) The Department may approve changes in the maps of the | ||
inaugural airport boundary and the ultimate airport boundary | ||
from time to time. The changes shall be filed and notice given | ||
in the manner provided for the original maps. After the maps | ||
are filed and notice thereof given to the owners of record of | ||
the land needed for future additions, no one shall incur | ||
development costs or place improvements in, upon, or under the | ||
land involved, nor rebuild, alter, or add to any existing | ||
structure without first giving 60 days' notice by registered | ||
mail to the Department. This prohibition shall not apply to any | ||
normal or emergency repairs to existing structures. The | ||
Department has 45 days after receipt of that notice to inform | ||
the owner of the Department's intention to acquire the land | ||
involved. After informing the owner, the Department shall have | ||
120 days to acquire the land by purchase or to initiate action | ||
to acquire the land through the exercise of the right of | ||
eminent domain. When the land is acquired by the State no | ||
compensation shall be allowed for any construction, | ||
alteration, or addition in violation of this Section unless the | ||
Department has failed to acquire the land by purchase or has | ||
abandoned an eminent domain proceeding initiated under the | ||
provisions of this paragraph.
Any land needed for modifications | ||
to the inaugural airport boundary or the ultimate airport | ||
boundary may be acquired at any time by the State. The time of |
determination of the value of the property to be taken under | ||
this Section for additions to the South Suburban Airport shall | ||
be the date of the actual taking, if the property is acquired | ||
by purchase, or the date of the filing of a complaint for | ||
condemnation or as established by Section 10-5-60 of the | ||
Eminent Domain Act, if the property is acquired through the | ||
exercise of the right of eminent domain, rather than the date | ||
when the maps of the inaugural airport boundary or the ultimate | ||
airport boundary were filed of record. | ||
Section 2-95. Relocation. The Department has the power to | ||
provide for the relocation of all persons and entities | ||
displaced by the development of the South Suburban Airport. | ||
Except when federal funds are available for the payment of | ||
direct financial assistance to persons displaced by the | ||
acquisition of their real property, the Department shall pay to | ||
displaced persons reimbursement for their reasonable | ||
relocation costs, determined in the same manner as under the | ||
federal Uniform Relocation Assistance and Real Property | ||
Acquisition Policies Act of 1970, and as implemented by rules | ||
adopted under that Act. | ||
Section 2-100. Property acquisition.
| ||
(a) In addition to any other powers the Department may have | ||
under Sections 72 and 74 of the Illinois Aeronautics Act or any | ||
other applicable law, and notwithstanding any other law to the |
contrary, the Department may acquire by gift, grant, lease, | ||
purchase, condemnation, or otherwise, any right, title, or | ||
interest in any private property, property held in the name of | ||
or belonging to any public body or unit of government, or any | ||
property devoted to a public use, or any other rights or | ||
easements, including any property, rights, or easements owned | ||
by the State, units of local government, or school districts, | ||
including forest preserve districts, for purposes related to | ||
the South Suburban Airport. The powers given to the Department | ||
under this Section include the power to acquire, by | ||
condemnation or otherwise, any property used for cemetery | ||
purposes within or outside of inaugural airport boundary, and | ||
to require that the cemetery be removed to a different | ||
location. The powers given to the Department under this Section | ||
include the power to condemn or otherwise acquire, and to | ||
convey, substitute property when the Department reasonably | ||
determines that monetary compensation will not be sufficient or | ||
practical just compensation for property acquired by the | ||
Department in connection with the South Suburban Airport. The | ||
acquisition of substitute property is declared to be for public | ||
use. The powers given by this Section to the Department to | ||
condemn property include the power of condemnation by | ||
quick-take under Article 20 of the Eminent Domain Act. Property | ||
acquired under this Section includes property that the | ||
Department reasonably determines will be necessary for future | ||
use, regardless of whether final regulatory or funding |
decisions have been made; provided, however, that quick-take of | ||
such property is subject to Section 25-5-45 of the Eminent | ||
Domain Act. | ||
(b) With respect to any land acquired or sought to be | ||
acquired by the Department by condemnation for the South | ||
Suburban Airport pursuant to the powers granted by Section 72 | ||
or 74 of the Aeronautics Act, the phrase "within the limitation | ||
of available appropriations" shall be deemed to require that | ||
the Department have, on the date of filing the condemnation | ||
complaint, unexpended appropriations equal to the amount of the | ||
Department's most recent offer to purchase the property.
| ||
(c) No property owned by the Department may be subject to | ||
taking by condemnation or otherwise by any unit of local | ||
government, any other airport authority, or by any agency, | ||
instrumentality, or political subdivision of the State.
| ||
Section 2-105. Rights of the Illinois Department of | ||
Transportation upon expiration or termination of the | ||
agreement.
| ||
(a) Upon the termination or expiration of the | ||
public-private agreement, including a termination for default, | ||
the Department shall have the right to take over the South | ||
Suburban Airport project and to succeed to all of the right, | ||
title, and interest in the South Suburban Airport project, | ||
subject to any liens on revenues previously granted by the | ||
contractor to any person providing financing for the South |
Suburban Airport project. | ||
(b) If the Department elects to take over the South | ||
Suburban Airport project as provided in subsection (a) of this | ||
Section, the Department may, without limitation, do the | ||
following: | ||
(1) develop, finance, construct, maintain, or operate | ||
the project, including through another public-private | ||
agreement entered into in accordance with this Act; or | ||
(2) impose, collect, retain, and use user fees, if any, | ||
for the project. | ||
(c) If the Department elects to take over the South | ||
Suburban Airport project as provided in subsection (a) of this | ||
Section, the Department may, without limitation, use the | ||
revenues, if any, for any lawful purpose, including to: | ||
(1) make payments to individuals or entities in | ||
connection with any financing of the South Suburban Airport | ||
project; | ||
(2) permit a contractor or third party to receive some | ||
or all of the revenues under the public-private agreement | ||
entered into under this Act; | ||
(3) pay development costs of the South Suburban | ||
Airport; | ||
(4) pay current operation costs of the South Suburban | ||
Airport; and | ||
(5) pay the contractor for any compensation or payment | ||
owing upon termination. |
(d) All real property acquired as a part of the South | ||
Suburban Airport shall be held in the name of the State of | ||
Illinois upon termination of the South Suburban Airport | ||
project. | ||
(e) The full faith and credit of the State or any political | ||
subdivision of the State or the Department is not pledged to | ||
secure any financing of the contractor by the election to take | ||
over the South Suburban Airport project. Assumption of | ||
development, operation, or both, of the South Suburban Airport | ||
project does not obligate the State or any political | ||
subdivision of the State or the Department to pay any | ||
obligation of the contractor.
| ||
Section 2-110. Standards for the South Suburban Airport | ||
project. The plans and specifications for the South Suburban | ||
Airport project shall comply with the following:
| ||
(1) the Department's standards for other projects | ||
of a similar nature or as otherwise provided in the | ||
public-private agreement; | ||
(2) the Professional Engineering Practice Act of | ||
1989, the Structural Engineering Practice Act of 1989, | ||
the Illinois Architecture Practice Act of 1989, and the | ||
Illinois Professional Land Surveyor Act of 1989; and | ||
(3) any other applicable State or federal | ||
standards.
|
Section 2-115. Financial arrangements. | ||
(a) The Department may apply for, execute, or endorse | ||
applications submitted by contractors and other third parties | ||
to obtain federal, State, or local credit assistance to | ||
develop, finance, maintain, or operate the South Suburban | ||
Airport project. | ||
(b) The Department may take any action to obtain federal, | ||
State, or local assistance for the South Suburban Airport | ||
project that serves the public purpose of this Act and may | ||
enter into any contracts required to receive the federal | ||
assistance. The Department may determine that it serves the | ||
public purpose of this Act for all or any portion of the costs | ||
of the South Suburban Airport project to be paid, directly or | ||
indirectly, from the proceeds of a grant or loan, line of | ||
credit, or loan guarantee made by a local, State, or federal | ||
government or any agency or instrumentality of a local, State, | ||
or federal government. This assistance may include, but not be | ||
limited to, federal credit assistance under the Transportation | ||
Infrastructure Finance and Innovation Act (TIFIA). | ||
(c) The Department may agree to make grants or loans for | ||
the development, financing, construction, management, | ||
operation, or maintenance of the South Suburban Airport project | ||
from time to time, from amounts received from the federal, | ||
State, or local government or any agency or instrumentality of | ||
the federal, State, or local government. | ||
(d) Any financing of the South Suburban Airport project may |
be in the amounts and subject to the terms and conditions | ||
contained in the public-private agreement. | ||
(e) For the purpose of financing the South Suburban Airport | ||
project, the contractor and the Department may do the | ||
following: | ||
(1) propose to use any and all revenues that may be | ||
available to them; | ||
(2) enter into grant agreements; | ||
(3) access any other funds available to the Department; | ||
and | ||
(4) accept grants from any public or private agency or | ||
entity. | ||
(f) For the purpose of financing the South Suburban Airport | ||
project, public funds may be used, mixed, and aggregated with | ||
funds provided by or on behalf of the contractor or other | ||
private entities. | ||
(g) For the purpose of financing the South Suburban Airport | ||
project, the Department is authorized to apply for, execute, or | ||
endorse applications for an allocation of tax-exempt bond | ||
financing authorization provided by Section 142(m) of the | ||
United States Internal Revenue Code, as well as financing | ||
available under any other federal law or program. | ||
(h) Any bonds, debt, other securities, or other financing | ||
issued or incurred by the contractor for the purposes of this | ||
Act shall not be deemed to constitute a debt of the State or | ||
any political subdivision of the State or a pledge of the faith |
and credit of the State or any political subdivision of the | ||
State. | ||
Section 2-120. Labor.
| ||
(a) The public-private agreement shall require the | ||
contractor to enter into a project labor agreement.
| ||
(b) The public-private agreement shall require all | ||
construction contractors to comply with the requirements of | ||
Section 30-22 of the Illinois Procurement Code as they apply to | ||
responsible bidders and to present satisfactory evidence of | ||
that compliance to the Department, unless the South Suburban | ||
Airport project is federally funded and the application of | ||
those requirements would jeopardize the receipt or use of | ||
federal funds in support of the South Suburban Airport project. | ||
Section 2-125. Law enforcement.
| ||
(a) All law enforcement officers of the State and of each | ||
affected local jurisdiction have the same powers and | ||
jurisdiction within the boundaries of the South Suburban | ||
Airport as they have in their respective areas of jurisdiction. | ||
(b) Law enforcement officers shall have access to the South | ||
Suburban Airport at any time for the purpose of exercising the | ||
law enforcement officers' powers and jurisdiction.
| ||
Section 2-130. Term of agreement; reversion of property to | ||
the Department.
|
(a) The Department shall terminate the contractor's | ||
authority and duties under the public-private agreement on the | ||
date set forth in the public-private agreement. | ||
(b) Upon termination of the public-private agreement, the | ||
authority and duties of the contractor under this Act cease, | ||
except for those duties and obligations that extend beyond the | ||
termination, as set forth in the public-private agreement, and | ||
all interests in the South Suburban Airport shall revert to the | ||
Department.
| ||
Section 2-135. Additional powers of the Department with | ||
respect to the South Suburban Airport.
| ||
(a) The Department may exercise any powers provided under | ||
this Act in participation or cooperation with any governmental | ||
entity and enter into any contracts to facilitate that | ||
participation or cooperation. The Department shall cooperate | ||
with other governmental entities under this Act. | ||
(b) The Department may make and enter into all contracts | ||
and agreements necessary or incidental to the performance of | ||
the Department's duties and the execution of the Department's | ||
powers under this Act. Except as otherwise required by law, | ||
these contracts or agreements are not subject to any approvals | ||
other than the approval of the Department, Governor, or federal | ||
agencies and may contain any terms that are considered | ||
reasonable by the Department and not in conflict with any | ||
provisions of this Act or other statutes, rules, or laws. |
(c) The Department may pay the costs incurred under the | ||
public-private agreement entered into under this Act from any | ||
funds available to the Department for the purpose of the South | ||
Suburban Airport under this Act or any other statute. | ||
(d) The Department and other State agencies shall not take | ||
any action that would impair the public-private agreement | ||
entered into under this Act, except as provided by law. | ||
(e) The Department may enter into an agreement between and | ||
among the contractor, the Department, and the Department of | ||
State Police concerning the provision of law enforcement | ||
assistance with respect to the South Suburban Airport under | ||
this Act. | ||
(f) The Department is authorized to enter into arrangements | ||
with the Illinois State Police related to costs incurred in | ||
providing law enforcement assistance under this Act.
| ||
Section 2-140. Prohibited local action; home rule. A unit | ||
of local government, including a home rule unit, may not take | ||
any action that would have the effect of impairing the | ||
development, construction management operation, or maintenance | ||
of the South Suburban Airport pursuant to the public-private | ||
agreement authorized under this Act. This Section is a denial | ||
and limitation of home rule powers and functions under | ||
subsection (h) of Section 6 of Article VII of the Illinois | ||
Constitution. |
Section 2-145. Powers liberally construed. The powers | ||
conferred by this Act shall be liberally construed in order to | ||
accomplish their purposes and shall be in addition and | ||
supplemental to the powers conferred to the Department by any | ||
other law. If any other law or rule is inconsistent with this | ||
Act, this Act is controlling as to the authority of the | ||
Department and any public-private agreement entered into under | ||
this Act. | ||
Section 2-150. Full and complete authority. This Act | ||
contains full and complete authority for (i) agreements and | ||
leases with private entities to carry out the activities | ||
described in this Act and (ii) the Department to take any and | ||
all actions authorized by this Act. Notwithstanding any | ||
provision of any other law to the contrary, no procedure, | ||
proceedings, publications, notices, consents, approvals, | ||
orders, or acts by the Department or any other State or local | ||
agency or official are required to enter into an agreement or | ||
lease. | ||
Section 2-155. Prior actions. Nothing in this Act shall be | ||
deemed to invalidate any actions previously taken or commenced | ||
by the Department prior to the adoption of this Act that relate | ||
to the development of the South Suburban Airport or any | ||
acquisition of property related thereto. |
ARTICLE 3. | ||
BROWNFIELDS REDEVELOPMENT AND INTERMODAL PROMOTION ACT | ||
Section 3-1. Short title. This Article may be cited as the | ||
Brownfields Redevelopment and Intermodal Promotion Act. | ||
References in this Article to "this Act" mean this Article. | ||
Section 3-5. Findings. The General Assembly has determined | ||
that it is in the interest of the State of Illinois to | ||
facilitate remediation and productive re-use of brownfield | ||
sites located within specified areas and communities in | ||
Illinois; to capitalize on current trends in international | ||
trade routes by encouraging the redevelopment of brownfield | ||
sites located near existing freight assets into scattered site | ||
logistics parks and related facilities and businesses; and | ||
furthermore that it is in the interest of the State to | ||
encourage the hiring of minority and other historically | ||
disadvantaged individuals in new businesses or facilities | ||
developed with State assistance, and especially to encourage | ||
the hiring of individuals who reside in high-unemployment | ||
communities where such businesses or facilities are developed. | ||
Section 3-10. Definitions. As used in this Act: | ||
"Affected Municipality" means a municipality whose | ||
boundaries are partially or completely within the Brownfields | ||
Redevelopment Zone and where an Eligible Project will take |
place. | ||
"Developer Agreement" means the agreement between an | ||
eligible developer or eligible employer and the Department | ||
under this Act. | ||
"Brownfield" means real property, the expansion, | ||
redevelopment, or reuse of which may be complicated by the | ||
presence or potential presence of a hazardous substance, | ||
pollutant, or contaminant; for the purposes of this Act, a | ||
property will be considered a brownfield if a prospective | ||
purchaser seeking financing from a private financial | ||
institution is required by that institution to conduct a Phase | ||
I Environmental Site Assessment (ESA), as defined by ASTM | ||
Standard E-1527-05 ("Standard Practice for Environmental Site | ||
Assessments: Phase I Environmental Site Assessment Process"). | ||
"Department" means the Department of Commerce and Economic | ||
Opportunity. | ||
"Director" means the Director of the Department of Commerce | ||
and Economic Opportunity. | ||
"Eligible Developer" means an individual, partnership, | ||
corporation, or other entity, currently and actively engaged in | ||
the development of logistics, warehousing, distribution, or | ||
light manufacturing facilities in North America, including the | ||
Managing Partner of the South Suburban Brownfields | ||
Redevelopment Zone, that owns, options, or otherwise directly | ||
controls a parcel of land that is included in a South Suburban | ||
Brownfields Redevelopment Zone Project. |
"Eligible employer" means an individual, partnership, | ||
corporation, or other entity that employs or will employ | ||
full-time employees at finished facilities on property that is | ||
within the South Suburban Brownfields Redevelopment Zone. | ||
"Employment goal" means the goal of achieving a minimum | ||
percentage of labor hours to be performed by employees who are | ||
a member of a minority group and who reside in one of the | ||
municipalities containing property that is part of the South | ||
Suburban Brownfields Redevelopment Zone. | ||
"Full-time employee" means an individual who is employed | ||
for consideration for at least 35 hours each week or who | ||
renders any other standard of service generally accepted by | ||
industry custom or practice as full-time employment. An | ||
individual for whom a W-2 is issued by a Professional Employer | ||
Organization is a full-time employee if employed in the service | ||
of the eligible employer for consideration for at least 35 | ||
hours each week or who renders any other standard of service | ||
generally accepted by industry custom or practice as full-time | ||
employment. | ||
"Eligible Project" means those projects described in | ||
Section 3-35 of this Act. | ||
"Incremental income tax" means the total amount withheld | ||
from the compensation of new employees under Article 7 of the | ||
Illinois Income Tax Act arising from employment by an eligible | ||
employer. | ||
"Infrastructure" means roads and streets, bridges, |
sidewalks, street lights, water and sewer line extensions or | ||
improvements, storm water drainage and retention facilities, | ||
gas and electric utility line extensions or improvements, and | ||
rail improvements including signalization and siding | ||
construction or repair, on publicly owned land or other public | ||
improvements that are essential to the development of a | ||
Redevelopment Zone Project. | ||
"Intermodal" means a type of international freight system | ||
that permits transshipping among sea, highway, rail and air | ||
modes of transportation through use of ANSI/International | ||
Organization for Standardization containers, line haul assets, | ||
and handling equipment. | ||
"Intermodal terminal" means an integrated facility where | ||
trailers and containers are transferred between intermodal | ||
railcars and highway carriers, including domestic and | ||
international container shipments; or an integrated facility | ||
where dry or liquid bulk and packaged commodities are | ||
transferred between conventional railroad freight cars and | ||
highway carriers. | ||
"Managing Partner" means a representative of Cook County | ||
appointed by the President of the Board of Commissioners of | ||
Cook County or a duly created instrumentality of the County | ||
which enters into an agreement with the Department as described | ||
in subsection (c) of Section 3-30 of this Act regarding the | ||
overall management and use of Increment Funds and which is | ||
authorized by the County to undertake, or to enter into |
Development agreements with third parties to undertake, | ||
activities necessary for the redevelopment of parcels | ||
designated under this Act as part of a South Suburban | ||
Brownfields Redevelopment Zone. For the purposes of this | ||
definition, a "duly created instrumentality of the county" is a | ||
company that: | ||
(1) is licensed to conduct business in the State of | ||
Illinois; | ||
(2) has (i) executed industrial developments of the | ||
type described as "eligible projects" in Section 3-35 and | ||
duly met all of its financial obligations entailed in those | ||
projects and (ii) managed each of the types of tasks | ||
described in Section 3-45 of this Act as "eligible | ||
activities", performing those activities with results that | ||
met or exceeded the objectives of the project, or otherwise | ||
possesses the business experience described in this item | ||
(2); | ||
(3) is selected through a competitive Request for | ||
Proposals process conducted according to rules and | ||
standards generally applicable to the selection of | ||
professional service contractors by the government of Cook | ||
County. | ||
"Minority" means a person who is a citizen or lawful | ||
permanent resident of the United States and who is: | ||
(i) African American, meaning a person whose origins | ||
are in any of the Black racial groups of Africa, and who |
has historically and consistently identified himself or | ||
herself as being such a person; | ||
(ii) Hispanic American or Latino American, meaning a | ||
person whose origins are in Mexico, Central or South | ||
America, or any of the Spanish speaking islands of the | ||
Caribbean (for example Cuba and Puerto Rico), regardless of | ||
race, and who has historically and consistently identified | ||
himself or herself as being such a person;
| ||
(iii) Asian or Pacific Islander American, meaning a | ||
person whose origins are in any of the original peoples of | ||
the Far East, Southeast Asia, the islands of the Pacific or | ||
the Northern Marianas, or the Indian Subcontinent, and who | ||
has historically and consistently identified himself or | ||
herself as being such a person; or | ||
(iv) Native American, meaning a person having origins | ||
in any of the original peoples of North America, and who | ||
maintain tribal affiliation or demonstrate at least | ||
one-quarter descent from such groups, and who has | ||
historically and consistently identified himself or | ||
herself as being such a person.
| ||
"New employee" means a full-time employee first employed by | ||
an eligible employer for a project that is the subject of an | ||
agreement between the Managing Partner and an eligible | ||
developer or eligible employer and who is hired after the | ||
eligible developer enters into the agreement, but does not | ||
include: |
(1) an employee of the eligible employer who performs a | ||
job that (i) existed for at least 6 months before the | ||
employee was hired and (ii) was previously performed by | ||
another employee; | ||
(2) an employee of the eligible employer who was | ||
previously employed in Illinois by a related member of the | ||
eligible employer and whose employment was shifted to the | ||
eligible employer after the eligible employer entered into | ||
the agreement; or
| ||
(3) a child, grandchild, parent, or spouse, other than | ||
a spouse who is legally separated from the individual, of | ||
any individual who has a direct or an indirect ownership | ||
interest of at least 5% in the profits, capital, or value | ||
of the eligible employer. | ||
Notwithstanding item (2) of this definition, an employee | ||
may be considered a new employee under the agreement if the | ||
employee performs a job that was previously performed by an | ||
employee who was: (i) treated under the agreement as a new | ||
employee and (ii) promoted by the eligible employer to another | ||
job. | ||
"Professional Employer Organization" means an employee | ||
leasing company, as defined in Section 206.1(A)(2) of the | ||
Unemployment Insurance Act. | ||
"Related member" means a person or entity that, with | ||
respect to the eligible employer during any portion of the | ||
taxable year, is any one of the following: |
(1) an individual stockholder, if the stockholder and | ||
the members of the stockholder's family (as defined in | ||
Section 318 of the Internal Revenue Code) own directly, | ||
indirectly, beneficially, or constructively, in the | ||
aggregate, at least 50% of the value of the eligible | ||
employer's outstanding stock; | ||
(2) a partnership, estate, or trust and any partner or | ||
beneficiary, if the partnership, estate, or trust, and its | ||
partners or beneficiaries own directly, indirectly, | ||
beneficially, or constructively, in the aggregate, at | ||
least 50% of the profits, capital, stock, or value of the | ||
eligible employer; | ||
(3) a corporation, and any party related to the | ||
corporation in a manner that would require an attribution | ||
of stock from the corporation to the party or from the | ||
party to the corporation under the attribution rules of | ||
Section 318 of the Internal Revenue Code, if the taxpayer | ||
owns directly, indirectly, beneficially, or constructively | ||
at least 50% of the value of the corporation's outstanding | ||
stock; | ||
(4) a corporation and any party related to that | ||
corporation in a manner that would require an attribution | ||
of stock from the corporation to the party or from the | ||
party to the corporation under the attribution rules of | ||
Section 318 of the Internal Revenue Code, if the | ||
corporation and all such related parties own in the |
aggregate at least 50% of the profits, capital, stock, or | ||
value of the eligible employer; or | ||
(5) a person to or from whom there is attribution of | ||
stock ownership in accordance with Section 1563(e) of the | ||
Internal Revenue Code, except, for purposes of determining | ||
whether a person is a related member under this definition, | ||
20% shall be substituted for 5% wherever 5% appears in | ||
Section 1563(e) of the Internal Revenue Code.
| ||
"South Suburban Brownfields Advisory Council" or "Advisory | ||
Council" means a body comprised of representatives of Affected | ||
Municipalities, along with experts appointed by the President | ||
of the Cook County Board of Commissioners and the Governor of | ||
Illinois, created to guide development within the South | ||
Suburban Brownfields Redevelopment Zone. | ||
"South Suburban Brownfields Redevelopment Zone Project" or | ||
"Project" means an Eligible Project, as described in Section | ||
3-35, to coordinate the redevelopment and re-use of industrial | ||
sites within the South Suburban Brownfields Redevelopment Zone | ||
in southern Cook County. | ||
"South Suburban Brownfields Redevelopment Zone", | ||
"Brownfields Redevelopment Zone" or "Zone" means the area fully | ||
encompassing all properties, acreage, and structures, | ||
including sites that conform to the Environmental Protection | ||
Agency definition of Brownfield Industrial Sites, that are | ||
zoned for industrial uses by the applicable local zoning agency | ||
and which are located within the following South Suburban Cook |
County municipalities that surround the Canadian National and | ||
Union Pacific intermodal freight terminals in Harvey and | ||
Dolton, Illinois respectively: Dixmoor, Dolton, East | ||
Hazelcrest, Harvey, Hazelcrest, Homewood, Markham, Phoenix, | ||
Posen, Riverdale, South Holland and Thornton. The South | ||
Suburban Brownfields Advisory Council shall advise the | ||
Managing Partner in regard to the selection of Projects. The | ||
composition of the Advisory Council is determined as set forth | ||
in subsection (a) of Section 3-30 of this Act. | ||
Section 3-15. South Suburban Brownfields Redevelopment | ||
Zone Fund.
The South Suburban Brownfields Redevelopment Zone | ||
Fund is created as a special fund in the State treasury. Upon | ||
certification of the Department of Revenue following review of | ||
the amounts contained in the quarter-annual report required | ||
under paragraph 4 of Section 3-50 of this Act and subject to | ||
the limits set forth in Section 3-25 of this Act, the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the South Suburban | ||
Brownfields Redevelopment Fund an amount equal to the | ||
incremental income tax for the previous month attributable to | ||
new employees at finished facilities on property that was | ||
redeveloped as part of the South Suburban Brownfields | ||
Redevelopment Zone. These revenues may be used to pay the | ||
Managing Partner for its administrative expenses pursuant to | ||
Section 3-45 of this Act or to reimburse Eligible Developers or |
Eligible Employers for the cost of the activities detailed | ||
under Section 3-45 of this Act for Projects being undertaken | ||
within the South Suburban Brownfields Redevelopment Zone.
| ||
Section 3-20. South Suburban Brownfields Redevelopment | ||
Fund; eligible projects. In State fiscal years 2015 through | ||
2021, all moneys in the South Suburban Brownfields | ||
Redevelopment Zone Fund shall be held solely to fund eligible | ||
projects undertaken pursuant to the provisions of Section 3-35 | ||
of this Act and performed either directly by Cook County | ||
through a development agreement with the Department, by an | ||
entity designated by Cook County through a development | ||
agreement with the Department to perform specific tasks, or by | ||
an Eligible Developer or an Eligible Employer through a | ||
development agreement. All Eligible Projects are subject to | ||
review and approval by the Managing Partner and by the | ||
Department. The life span of the Fund may be extended past 2026 | ||
by law. | ||
Section 3-25. Limitation on amounts for eligible projects.
| ||
The total amount of tax increment to be transferred to the | ||
South Suburban Increment Fund shall not exceed $3,000,000 in | ||
each State fiscal year. Any increment generated in a given | ||
State fiscal year in excess of $3,000,000 shall be retained by | ||
the State. Any revenues in the South Suburban Brownfields | ||
Redevelopment Fund not used in a given fiscal year may be |
rolled over into subsequent fiscal years. Use of the Fund to | ||
pay or reimburse eligible expenses shall not preclude the | ||
receipt of benefits from any Enterprise Zone, Tax Increment | ||
Finance District, property tax abatement program, or other | ||
business development program of a federal, State, or local | ||
economic development program that may be available to the | ||
project, and any brownfield site included in an agreement with | ||
an eligible developer or eligible employer shall remain fully | ||
eligible for all State and Federal tax incentives and grants | ||
specifically related to brownfield remediation.
| ||
Section 3-30. Managing Partner; Advisory Council; | ||
responsibilities. | ||
(a) The Managing Partner shall report its recommendations | ||
to the Advisory Council. The Advisory Council consists of two | ||
members appointed by the Governor of the State of Illinois, two | ||
members appointed by the President of the Cook County Board of | ||
Commissioners and five members selected by the Affected | ||
Municipalities to represent them. All members shall serve for a | ||
term of 3 years. Upon expiration of each member's term, a | ||
successor shall be appointed for a term of 3 years. Vacancies | ||
on the Advisory Council shall be filled in the same manner as | ||
the original appointments and any members so appointed shall | ||
serve during the remainder of the term for which the vacancy | ||
occurred. The appointments shall be made within 90 days of the | ||
effective date of this Act. Five members shall constitute a |
quorum. The Council shall elect a Chairperson amongst its | ||
members by simple majority vote. Members shall serve without | ||
compensation and accurate minutes shall be kept of all meetings | ||
of the Advisory Council. The Advisory Council shall meet no | ||
less frequently than quarterly and a meeting may be called by | ||
the Chairperson or any four members of the Board. The | ||
relationship between the Managing Partner and the Advisory | ||
Council shall be set forth in an agreement among the parties.
| ||
(b) The Managing Partner is responsible for ensuring that, | ||
in consultation with the Advisory
Board, the acreage designated | ||
as part of the Zone is redeveloped to simultaneously maximize | ||
the following: | ||
(1) Protection and improvement of the natural | ||
environment and the remediation of brownfield industrial | ||
property within the Brownfield Redevelopment Zone. | ||
(2) Restoration of industrially zoned land to its best | ||
and highest use, defined here as the highest possible | ||
number of new jobs in logistics or manufacturing operations | ||
and the highest levels of new business revenues. | ||
(3) Employment of local low and moderate income | ||
residents of the Zone and minority residents of the Zone | ||
and contracting with local minority-owned firms, to the | ||
extent consistent with Cook County policies and existing | ||
law.
| ||
(c) In order to fulfill the responsibilities set forth in | ||
subsection (b) of this Section, the Managing Partner has the |
following powers and duties, which shall collectively comprise | ||
its program administration tasks: | ||
(1) Create, gain approval from the Director for, and | ||
regularly update, a master plan for the redevelopment of | ||
properties and the use of the Fund, for review by the | ||
Advisory Board and the Director, including the following | ||
elements: | ||
(A) An explanation of how the features of the | ||
master plan allow the Managing Partner to fulfill the | ||
broad responsibility outlined in this Section. | ||
(B) The tasks that the Managing Partner will | ||
undertake, directly or through assistance in the | ||
negotiation of development agreements with eligible | ||
developers or eligible employers, to acquire, | ||
assemble, remediate, prepare for development, | ||
redevelop, or market parcels that are part of the Zone.
| ||
(C) The criteria by which the Managing Partner will | ||
evaluate and select from among potential eligible | ||
projects to carry out its basic responsibilities as | ||
outlined in this Section, including criteria that will | ||
fulfill the following programmatic goals: (i) at least | ||
30% of labor hours must be performed by members of | ||
minority groups who reside in the municipalities where | ||
the Zone operates, and (ii) at least 20% of the dollar | ||
value of contracts and subcontracts must be held by | ||
minority-owned firms that are based in the |
municipalities where the Zone operates. | ||
(D) Methods the Managing Partner employed to | ||
receive and incorporate input on the master plan from a | ||
broad range of residents and stakeholders within the | ||
municipalities where the Zone operates, and methods it | ||
will employ to publicize the master plan so that it is | ||
constantly available for public review. | ||
(E) Documentation of the master plan's consistency | ||
with the applicable metropolitan planning | ||
organization's current regional comprehensive plan and | ||
regional Transportation Improvement Plan (TIP), and | ||
with the current State Transportation Improvement Plan | ||
(STIP). | ||
(2) Develop and maintain a current database or set of | ||
databases with detailed information including: | ||
(A) All industrially zoned real estate properties | ||
that are part of the Zone, including information | ||
concerning each property's ownership; current or | ||
delinquent tax status; proximity to major elements of | ||
freight infrastructure; status as a potential or | ||
designated brownfield; and any other information to | ||
support the marketing and redevelopment of properties | ||
that are part of the Zone.
| ||
(B) All major elements of infrastructure that | ||
serve the properties that are part of the Zone, | ||
including the capacity and state of repair of rail |
lines and spurs, roadways, water, sewage, and power | ||
systems. | ||
(C) Names of minority-owned contracting firms that | ||
are based in municipalities containing property that | ||
is included in the Zone and wish to be hired by | ||
eligible developers or eligible employers, including | ||
the qualifications and contact information for these | ||
contractors.
| ||
(D) Names of individuals who are residents of | ||
municipalities containing property that is part of the | ||
Zone and are members of a minority group, who wish to | ||
be employed by eligible developers or eligible | ||
employers, including the qualifications and contact | ||
information for these residents.
| ||
(3) Execute its master plan through a series of | ||
eligible activities as outlined in Section 3-45 of this | ||
Act, governed by agreements. | ||
(4) Evaluate project proposals to determine their | ||
appropriateness and priority for funding based on the | ||
evaluation criteria defined in the master plan. | ||
(5) Negotiate and monitor agreements with Affected | ||
Municipalities, eligible developers and eligible | ||
employers. | ||
(6) Maintain records of activities and financial | ||
transactions including regular reports to the Department | ||
and an annual certified public audit. |
(7) Publish and make publicly available an annual | ||
report detailing local minority hiring and contracting | ||
that has resulted from the use of revenues in the Fund, to | ||
include the following: (A) the total number of labor hours | ||
performed by new employees who work at finished facilities | ||
located on property that is part of the Zone and who (i) | ||
are members of a minority group, and (ii) reside in one of | ||
the municipalities containing property that is part of the | ||
Zone; (B) the total number of labor hours performed by all | ||
new employees who work at finished facilities located on | ||
property that is part of the Zone; (C) the total dollar | ||
value of contracted or subcontracted services reimbursed | ||
with revenues from the Fund and that were performed by | ||
firms that are (i) minority-owned, and (ii) based in one of | ||
the municipalities containing property that is part of the | ||
Zone; (D) the total dollar value of contracted or | ||
subcontracted services reimbursed with revenues from the | ||
Fund; and (E) an explanation of concrete steps that will be | ||
taken if these values do not meet the programmatic goals | ||
that (i) at least 30% of labor hours must be performed by | ||
members of local minority groups, and (ii) at least 20% of | ||
the dollar value of contracts and subcontracts must be held | ||
by local minority-owned firms. | ||
(8) Report to the Director quarterly on the progress of | ||
executing the master plan and eligible activities.
| ||
(d) The Department shall manage and allocate all South |
Suburban Brownfields Redevelopment Fund revenues subject to | ||
the Director's finding that funds are being used to execute the | ||
master plan for redevelopment of properties that are part of | ||
the Zone.
| ||
The Managing Partner may, at its discretion, contract with | ||
an entity of its choosing to support these program | ||
administration tasks. | ||
Section 3-35. Eligible projects.
Funds may be used only for | ||
projects that are necessary for the establishment of a facility | ||
classified under the current edition of the Urban Land | ||
Institute's "Guide to Classifying Industrial Property" in one | ||
of the following primary categories: warehouse distribution, | ||
manufacturing (light or metal fabrication), or freight | ||
forwarding; where the secondary categories under warehouse | ||
distribution include regional, bulk, and rack-supported | ||
warehouses as well as both heavy and refrigerated distribution | ||
facilities; and where the secondary categories under | ||
manufacturing include parts assembly or packaging plants, food | ||
processing plants, and metal working plants that fashion | ||
complete products or components of machinery, transportation | ||
equipment, appliances, or construction elements and where the | ||
secondary category under freight forwarding includes truck | ||
terminals. Projects must adhere to applicable local and | ||
regional zoning regulations. Projects may consist of new | ||
construction or expansion of existing facilities so long as the |
expansion results in the creation of new jobs. Projects must | ||
consist of a set of activities undertaken as part of an | ||
agreement to bring back into productive use a brownfield | ||
property that is part of the Zone, including activities defined | ||
as eligible purposes of funds in Section 3-45 of this Act.
| ||
Section 3-40. Prohibited projects. Funds shall not be used | ||
to support projects that create the following types of | ||
permanent facilities and structures: | ||
(i) any type or kind of processing, handling, or sorting | ||
facility for any kind of municipal or private liquid or solid | ||
waste; | ||
(ii) any type or kind of intermodal or multimodal transfer | ||
station for any kind of municipal or private liquid or solid | ||
waste; or | ||
(iii) container storage yards that are not part of a larger | ||
facility whose primary function is the maintenance, repair, and | ||
rebuilding of transportation equipment including intermodal | ||
containers and trailers, container chassis, mechanical lift | ||
equipment, hoisting tractors, and over-the-road tractors.
| ||
Temporary or short-term processing or transfer facilities | ||
specifically used as part of an approved environmental | ||
remediation plan for a specific site or parcel under an | ||
agreement are permitted. | ||
Section 3-45. Eligible activities. Funds held in the South |
Suburban Brownfields Redevelopment Fund may be expended for the | ||
following purposes:
| ||
(1) Payment of costs undertaken directly by the | ||
Managing Partner or reimbursement of costs incurred by an | ||
eligible developer or eligible employer as part of the | ||
execution of an agreement, any of which services may be | ||
subcontracted out to third parties for the following | ||
activities: | ||
(A) environmental site assessments, site | ||
investigations, remediation action plans, and | ||
remediation of brownfield sites located on property | ||
where any portion of an eligible project is taking | ||
place; | ||
(B) land acquisition and site assembly, site | ||
development plans, and demolition of derelict or | ||
outdated structures. | ||
(C) recruiting and training of individuals who are | ||
both (i) members of a minority group, and (ii) residing | ||
in one of the municipalities containing property that | ||
is part of the Zone, for employment in logistics or | ||
light manufacturing, such as through pre-employment | ||
services, pre-apprenticeship training, apprenticeship | ||
training, and skills training; expenditures for these | ||
recruiting or training activities shall not exceed 20% | ||
of the total dollars transferred to the South Suburban | ||
Increment Fund in any fiscal year or 15% of the total |
dollars transferred to this Fund during the entire | ||
period of the Fund's existence.
| ||
(2) Payment of the costs of repairing or upgrading | ||
public infrastructure on publicly owned land within the | ||
Zone, including rights of way, provided such | ||
infrastructure is on public property that is either | ||
included within the Brownfields Redevelopment Zone or | ||
which is essential to the development of a Project. | ||
In agreements with for-profit eligible developers and | ||
employers governing redevelopment of privately held land, | ||
reimbursements must first and foremost prioritize the | ||
activities described in item (A). | ||
(3) Program administration costs. The Managing Partner | ||
may request up to a total of 15% of amounts in the Fund | ||
over the course of the fiscal year to support its | ||
responsibilities in that fiscal year or in prior years as | ||
detailed in Section 3-30 of this Act. The Managing Partner | ||
must find additional funds for any program administration | ||
costs not covered by the 15%. Subject to the Department's | ||
approval, the Managing Partner may impose a reasonable fee | ||
upon eligible developers and eligible employers who submit | ||
proposals, for purposes of processing these applications | ||
and performing such due diligence as may be necessary to | ||
assess overall feasibility of the proposed projects and | ||
their consistency with the development objectives of this | ||
Act and the Zone Master Plan as discussed in Section 3-30 |
of this Act. Those fees may not exceed 2% of the dollar | ||
amount requested from the Fund for the proposed project, | ||
and the Managing Partner may use these fees to support | ||
program administration. The income to the Managing Partner | ||
generated by those fees shall be counted as part of the 15% | ||
of total transfers to the Fund permitted for the Managing | ||
Partner's compensation. | ||
Section 3-50. Agreements with Eligible Developers and | ||
Affected Municipalities.
Prior to the expenditure of any | ||
amounts from the Fund (except for administration costs of the | ||
Managing Partner which may be requested periodically), the | ||
Department and the Affected Municipality shall enter into an | ||
agreement which has been recommended by the Managing Partner | ||
with an Eligible Developer or Eligible Employer who is seeking | ||
reimbursement under this Act. The agreement must contain all of | ||
the following:
| ||
(1) A detailed description of the project that is the | ||
subject of the agreement, including the location of the | ||
project, the expected number of jobs to be created by the | ||
project, and a list of the costs incurred or to be incurred | ||
by the eligible developer or employer for eligible | ||
activities, excluding any amounts that are to be funded | ||
through other public sources. | ||
(2) A requirement that the eligible developer or | ||
eligible employer maintain operations at the project |
location, stated as a minimum number of years not to exceed | ||
10 years. | ||
(3) A specific method for determining the number of new | ||
employees attributable to the project. | ||
(4) A requirement that the eligible developer or | ||
eligible employer report on a quarterly basis to the | ||
Managing Partner, the Department, and the Department of | ||
Revenue the number of new employees and the incremental | ||
income tax withheld in connection with the new employees. | ||
(5) A provision authorizing the Department to verify | ||
with the Department of Revenue the amounts reported under | ||
paragraph (4) and to report this information to the | ||
Managing Partner. | ||
(6) A provision authorizing the Department of Revenue | ||
to audit the information reported under paragraph (4). | ||
(7) A plan for how the eligible developer or eligible | ||
employer will encourage local low and moderate income and | ||
minority hiring and minority contracting, including | ||
specific employment and contracting goals; plans for | ||
recruiting, training, and retaining local minority | ||
employees; plans for identifying and soliciting bids from | ||
local minority-owned firms for contracted or subcontracted | ||
services; a list of two or more community organizations | ||
that it plans to work with to achieve those goals and | ||
plans; and a specific method for determining and reporting | ||
on the fulfillment of local minority and low and moderate |
income hiring and minority contracting goals. | ||
(8) A commitment from the eligible developer or | ||
eligible employer to work with the City-County Office of | ||
Workforce Employment and to consider referrals of trained | ||
workers from such Office on a timely and non-discriminatory | ||
basis. | ||
(9) Documentation that any road improvements that are | ||
part of the agreement are consistent with the current | ||
regional Transportation Improvement Plan (TIP) and the | ||
State Transportation Improvement Plan (STIP). | ||
(10) Evidence of approval of the Eligible Project by | ||
the Affected Municipality or Municipalities following such | ||
public hearings and public notice as may be required by | ||
Illinois law in regard to such Eligible Projects. | ||
Section 3-55. Rules.
The Department and the Department of | ||
Revenue may promulgate rules necessary to implement this Act. | ||
ARTICLE 4. | ||
SOUTH SUBURBAN AIRPORT AMENDATORY PROVISIONS | ||
Section 4-5. The Department of Transportation Law of the
| ||
Civil Administrative Code of Illinois is amended by changing | ||
Section 2705-220 as follows: | ||
(20 ILCS 2705/2705-220) |
Sec. 2705-220. Public private partnerships for | ||
transportation. The Department may exercise all powers granted | ||
to it under the Public Private Agreements for the Illiana | ||
Expressway Act and the Public-Private Agreements for the South | ||
Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10.) | ||
Section 4-10. The Archaeological and Paleontological | ||
Resources Protection Act is amended by adding Section 1.75 as | ||
follows: | ||
(20 ILCS 3435/1.75 new) | ||
Sec. 1.75. South Suburban Airport. The Illinois Department | ||
of Transportation, and any person acting on its behalf under a | ||
public-private agreement entered into in accordance with the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
is exempt from the permit requirements of this Act, provided | ||
that the Illinois Department of Transportation, or any such | ||
person, takes reasonable steps to comply with the provisions of | ||
this Act so long as compliance does not interfere with the | ||
design, development, operation, or maintenance of the South | ||
Suburban Airport or the exercise of their powers under the | ||
Public-Private Agreements for the South Suburban Airport Act. | ||
Section 4-15. The Human Skeletal Remains Protection Act is | ||
amended by adding Section 4.75 as follows: |
(20 ILCS 3440/4.75 new) | ||
Sec. 4.75. South Suburban Airport. The Illinois Department | ||
of Transportation, and any person acting on its behalf under a | ||
public-private agreement entered into in accordance with the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
is exempt from the permit requirements of this Act, provided | ||
that the Illinois Department of Transportation, or any such | ||
person, takes reasonable steps to comply with the provisions of | ||
this Act so long as compliance does not interfere with the | ||
design, development, operation, or maintenance of the South | ||
Suburban Airport or the exercise of their powers under the | ||
Public-Private Agreements for the South Suburban Airport Act. | ||
Section 4-20. The Illinois Finance Authority Act is amended | ||
by adding Section 825-106.5 as follows: | ||
(20 ILCS 3501/825-106.5 new) | ||
Sec. 825-106.5. South Suburban Airport financing. For the | ||
purpose of financing the South Suburban Airport under the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
the Authority is authorized to apply for an allocation of | ||
tax-exempt bond financing authorization provided by Section | ||
142(m) of the United States Internal Revenue Code, as well as | ||
financing available under any other federal law or program. |
Section 4-25. The State Finance Act is amended by adding | ||
Section 5.826 as follows: | ||
(30 ILCS 105/5.826 new) | ||
Sec. 5.826. The South Suburban Airport Improvement Fund. | ||
Section 4-30. The Public Construction Bond Act is amended | ||
by changing Section 1.5 as follows: | ||
(30 ILCS 550/1.5) | ||
Sec. 1.5. Public private agreements. This Act applies to | ||
any public private agreement entered into under the Public | ||
Private Agreements for the Illiana Expressway Act or the | ||
Public-Private Agreements for the South Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10.) | ||
Section 4-35. The Employment of Illinois Workers on Public | ||
Works Act is amended by changing Section 2.5 as follows: | ||
(30 ILCS 570/2.5) | ||
Sec. 2.5. Public private agreements. This Act applies to | ||
any public private agreement entered into under the Public | ||
Private Agreements for the Illiana Expressway Act and the | ||
Public-Private Agreements for the South Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10.) |
Section 4-40. The Business Enterprise for Minorities, | ||
Females, and Persons with
Disabilities Act is amended by | ||
changing Section 2.5 as follows: | ||
(30 ILCS 575/2.5) | ||
(Section scheduled to be repealed on June 30, 2016) | ||
Sec. 2.5. Public private agreements. This Act applies to | ||
any public private agreement entered into under the Public | ||
Private Agreements for the Illiana Expressway Act and the | ||
Public-Private Agreements for the South Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10 .) | ||
Section 4-45. The Retailers' Occupation Tax Act is amended | ||
by adding Section 1s as follows: | ||
(35 ILCS 120/1s new) | ||
Sec. 1s. Building materials exemption; South Suburban | ||
Airport public-private partnership. | ||
(a) Each retailer that makes a qualified sale of building | ||
materials to be incorporated into the South Suburban Airport as | ||
defined in the Public-Private Agreements for the South Suburban | ||
Airport Act, by remodeling, rehabilitating, or new | ||
construction, may deduct receipts from those sales when | ||
calculating the tax imposed by this Act. | ||
(b) As used in this Section, "qualified sale" means a sale | ||
of building materials that will be incorporated into the South |
Suburban Airport for which a Certificate of Eligibility for | ||
Sales Tax Exemption has been issued by the Illinois Department | ||
of Transportation, which has authority over the project. | ||
(c) To document the exemption allowed under this Section, | ||
the retailer must obtain from the purchaser a copy of the | ||
Certificate of Eligibility for Sales Tax Exemption issued by | ||
the Illinois Department of Transportation, which has | ||
jurisdiction over the project into which the building materials | ||
will be incorporated is located. The Certificate of Eligibility | ||
for Sales Tax Exemption must contain all of the following: | ||
(1) statement that the project identified in the | ||
Certificate meets all the requirements of the Illinois | ||
Department of Transportation; | ||
(2) the location or address of the project; and | ||
(3) the signature of the Secretary of the Illinois | ||
Department of Transportation, which has authority over the | ||
South Suburban Airport or the Secretary's delegate. | ||
(d) In addition to meeting the requirements of subsection | ||
(c) of this Act, the retailer must obtain a certificate from | ||
the purchaser that contains all of the following: | ||
(1) a statement that the building materials are being | ||
purchased for incorporation into the South Suburban | ||
Airport in accordance with the Public-Private Agreements | ||
for the South Suburban Airport Act; | ||
(2) the location or address of the project into which | ||
the building materials will be incorporated; |
(3) the name of the project; | ||
(4) a description of the building materials being | ||
purchased; and | ||
(5) the purchaser's signature and date of purchase. | ||
(e) This Section is exempt from Section 2-70 of this Act. | ||
Section 4-50. The Property Tax Code is amended by changing | ||
Section 15-55 as follows: | ||
(35 ILCS 200/15-55)
| ||
Sec. 15-55. State property.
| ||
(a) All property belonging to the State of Illinois
is | ||
exempt. However, the State agency holding title shall file the | ||
certificate
of ownership and use required by Section 15-10, | ||
together with a copy of any
written lease or agreement, in | ||
effect on March 30 of the assessment year,
concerning parcels | ||
of 1 acre or more, or an explanation of the terms of any
oral | ||
agreement under which the property is leased, subleased or | ||
rented.
| ||
The leased property shall be assessed to the lessee and the | ||
taxes thereon
extended and billed to the lessee, and collected | ||
in the same manner as
for property which is not exempt. The | ||
lessee shall be liable
for the taxes and no lien shall attach | ||
to the property of the State.
| ||
For the purposes of this Section, the word "leases" | ||
includes
licenses, franchises, operating agreements and other |
arrangements under which
private individuals, associations or | ||
corporations are granted the right to use
property of the | ||
Illinois State Toll Highway Authority and includes all property
| ||
of the Authority used by others without regard to the size of | ||
the leased
parcel.
| ||
(b) However, all property of every kind belonging to the | ||
State of
Illinois, which
is or may hereafter be leased to the | ||
Illinois Prairie Path Corporation, shall
be exempt from all | ||
assessments, taxation or collection, despite the making of
any | ||
such lease, if it is used for:
| ||
(1) conservation, nature trail or any other | ||
charitable,
scientific,
educational or recreational | ||
purposes with public benefit, including the
preserving and | ||
aiding in the preservation of natural areas, objects, | ||
flora,
fauna or biotic communities;
| ||
(2) the establishment of footpaths, trails and other | ||
protected
areas;
| ||
(3) the conservation of the proper use of natural
| ||
resources or the promotion of the study of plant and animal | ||
communities and
of other phases of ecology, natural history | ||
and conservation;
| ||
(4) the promotion of education in the fields of nature,
| ||
preservation and
conservation; or
| ||
(5) similar public recreational activities conducted | ||
by the
Illinois
Prairie
Path Corporation.
| ||
No lien shall attach to the property of the State. No tax |
liability shall
become the obligation of or be enforceable | ||
against Illinois Prairie Path
Corporation.
| ||
(c) If the State sells the
James R.
Thompson Center
or the | ||
Elgin Mental Health Center and surrounding land located at 750 | ||
S.
State Street,
Elgin, Illinois, as provided in subdivision | ||
(a)(2) of Section 7.4 of
the State Property Control Act,
to
| ||
another entity whose property is not exempt and immediately | ||
thereafter enters
into a
leaseback or other agreement that | ||
directly or indirectly gives the State a
right to use,
control, | ||
and possess the property, that portion of the property leased | ||
and
occupied exclusively by the State shall remain exempt under | ||
this
Section.
For the property to remain exempt under this | ||
subsection (c), the State must
retain an
option to purchase the | ||
property at a future date or, within the limitations
period for
| ||
reverters, the property must revert back to the State.
| ||
If the property has been conveyed as described in this | ||
subsection (c), the
property
is no longer exempt pursuant to | ||
this Section as of the date when:
| ||
(1) the right of the State to use, control, and possess | ||
the property has
been
terminated; or
| ||
(2) the State no longer has an option to
purchase or | ||
otherwise acquire the property and
there is no provision | ||
for a reverter of the property to the State
within the | ||
limitations period for reverters.
| ||
Pursuant to Sections 15-15 and 15-20 of this Code, the | ||
State shall notify the
chief
county assessment officer of any |
transaction under this subsection (c). The
chief county
| ||
assessment officer shall determine initial and continuing | ||
compliance with the
requirements of this Section for tax | ||
exemption. Failure to notify the chief
county
assessment | ||
officer of a transaction under this subsection (c) or to | ||
otherwise
comply with
the requirements of Sections 15-15 and | ||
15-20 of this Code shall, in the
discretion of the
chief county | ||
assessment officer, constitute cause to terminate the | ||
exemption,
notwithstanding any other provision of this Code.
| ||
(c-1) If the Illinois State Toll Highway Authority sells | ||
the
Illinois State Toll Highway Authority headquarters | ||
building and surrounding
land,
located at 2700 Ogden Avenue, | ||
Downers Grove, Illinois
as provided in subdivision (a)(2) of | ||
Section 7.5 of
the State Property Control Act,
to
another | ||
entity whose property is not exempt and immediately thereafter | ||
enters
into a
leaseback or other agreement that directly or | ||
indirectly gives the State or the
Illinois State Toll Highway | ||
Authority a
right to use,
control, and possess the property, | ||
that portion of the property leased and
occupied exclusively by | ||
the State or the Authority shall remain exempt under
this
| ||
Section.
For the property to remain exempt under this | ||
subsection (c), the Authority must
retain an
option to purchase | ||
the property at a future date or, within the limitations
period | ||
for
reverters, the property must revert back to the Authority.
| ||
If the property has been conveyed as described in this | ||
subsection (c), the
property
is no longer exempt pursuant to |
this Section as of the date when:
| ||
(1) the right of the State or the Authority to use, | ||
control, and possess
the
property has
been
terminated; or
| ||
(2) the Authority no longer has an option to
purchase | ||
or otherwise acquire the property and
there is no provision | ||
for a reverter of the property to the Authority
within the | ||
limitations period for reverters.
| ||
Pursuant to Sections 15-15 and 15-20 of this Code, the | ||
Authority
shall notify the
chief
county assessment officer of | ||
any transaction under this subsection (c). The
chief county
| ||
assessment officer shall determine initial and continuing | ||
compliance with the
requirements of this Section for tax | ||
exemption. Failure to notify the chief
county
assessment | ||
officer of a transaction under this subsection (c) or to | ||
otherwise
comply with
the requirements of Sections 15-15 and | ||
15-20 of this Code shall, in the
discretion of the
chief county | ||
assessment officer, constitute cause to terminate the | ||
exemption,
notwithstanding any other provision of this Code.
| ||
(d) The fair market rent of each parcel of real property in | ||
Will
County owned by the State of Illinois for the purpose of | ||
developing an airport
by the Department of Transportation shall | ||
include the assessed value of
leasehold tax. The lessee of each | ||
parcel of real property in Will
County owned by
the
State of | ||
Illinois for the purpose of developing an airport by the | ||
Department of
Transportation shall not be liable for the taxes | ||
thereon. In order for the
State to
compensate taxing districts |
for
the leasehold tax under this paragraph
the Will County | ||
Supervisor of Assessments shall
certify, in
writing, to the
| ||
Department of Transportation, the amount of leasehold taxes
| ||
extended for the 2002 property tax
year for
each such exempt | ||
parcel.
The Department of Transportation shall pay to the Will
| ||
County
Treasurer, from the Tax Recovery Fund, on or before July | ||
1 of each
year, the amount of leasehold taxes for each such | ||
exempt parcel as certified
by the Will County Supervisor of | ||
Assessments. The tax compensation shall
terminate
on
December | ||
31, 2020. It is the duty of the Department of Transportation to | ||
file
with the
Office of the Will County Supervisor of | ||
Assessments an affidavit stating the
termination
date for | ||
rental of each such parcel due to airport construction. The | ||
affidavit
shall include
the property identification number for | ||
each such parcel. In no instance shall
tax
compensation for | ||
property owned by the State be deemed delinquent or bear
| ||
interest. In
no instance shall a lien attach to the property of | ||
the State. In no instance
shall the State
be required to pay | ||
leasehold tax compensation in excess of the Tax
Recovery Fund's | ||
balance.
| ||
(e) Public Act 81-1026 applies to all leases or agreements | ||
entered into
or
renewed on or after September 24, 1979.
| ||
(f) Notwithstanding anything to the contrary in this Code, | ||
all property owned by the State that is the Illiana Expressway, | ||
as defined in the Public Private Agreements for the Illiana | ||
Expressway Act, and that is used for transportation purposes |
and that is leased for those purposes to another entity whose | ||
property is not exempt shall remain exempt, and any leasehold | ||
interest in the property shall not be subject to taxation under | ||
Section 9-195 of this Act. | ||
(g) Notwithstanding anything to the contrary in this | ||
Section, all property owned by the State or the Illinois State | ||
Toll Highway Authority that is defined as a transportation | ||
project under the Public-Private Partnerships for | ||
Transportation Act and that is used for transportation purposes | ||
and that is leased for those purposes to another entity whose | ||
property is not exempt shall remain exempt, and any leasehold | ||
interest in the property shall not be subject to taxation under | ||
Section 9-195 of this Act. | ||
(h) Notwithstanding anything to the contrary in this Code, | ||
all property owned by the State that is the South Suburban | ||
Airport, as defined in the Public-Private Agreements for the | ||
South Suburban Airport Act, and that is used for airport | ||
purposes and that is leased for those purposes to another | ||
entity whose property is not exempt shall remain exempt, and | ||
any leasehold interest in the property shall not be subject to | ||
taxation under Section 9-195 of this Act. | ||
(Source: P.A. 96-192, eff. 8-10-09; 96-913, eff. 6-9-10; | ||
97-502, eff. 8-23-11.)
| ||
Section 4-55. The Foreign Trade Zones Act is amended by | ||
changing Section 1 as follows:
|
(50 ILCS 40/1) (from Ch. 24, par. 1361)
| ||
Sec. 1.
Each of the following units of State or local | ||
government and public or
private corporations shall have the | ||
power to apply to proper authorities of
the United States of | ||
America pursuant to appropriate law for the right to
establish, | ||
operate, maintain and lease foreign trade zones and sub-zones
| ||
within its corporate limits or within limits established | ||
pursuant to
agreement with proper authorities of the United | ||
States of America, as the
case may be, and to establish, | ||
operate, maintain and lease such foreign
trade zones and | ||
sub-zones:
| ||
(a) The City of East St. Louis.
| ||
(b) The Bi-State Authority, Lawrenceville - Vincennes
| ||
Airport.
| ||
(c) The Waukegan Port district.
| ||
(d) The Illinois Valley Regional Port District.
| ||
(e) The Economic Development Council, Inc. located in the
| ||
area of the United States Customs Port of Entry for Peoria,
| ||
pursuant to authorization granted by the county boards in the
| ||
geographic area served by the proposed foreign trade zone.
| ||
(f) The Greater Rockford Airport Authority.
| ||
(f-5) The Illinois Department of Transportation, with | ||
respect to the South Suburban Airport. | ||
(g) After the effective date of this amendatory Act of | ||
1984, any county,
city, village or town within the State or a |
public or private corporation
authorized or licensed to do | ||
business in the State or any combination thereof
may apply to | ||
the Foreign Trade Zones Board, United States Department of
| ||
Commerce, for the right to establish, operate and maintain a | ||
foreign trade
zone and sub-zones. For the purposes of this | ||
Section, such foreign trade
zone or sub-zones may be | ||
incorporated outside the corporate boundaries or
be made up of | ||
areas from adjoining counties or states.
| ||
(h) No foreign trade zone may be established within 50 | ||
miles of an existing
zone situated in a county with 3,000,000 | ||
or more inhabitants or within 35
miles of an existing zone | ||
situated in a county with less than 3,000,000
inhabitants, such | ||
zones having been
created pursuant to this Act without the | ||
permission of the authorities
which established the existing | ||
zone.
| ||
(Source: P.A. 85-471.)
| ||
Section 4-60. The Downstate Forest Preserve District Act is | ||
amended by changing Section 5e as follows:
| ||
(70 ILCS 805/5e) (from Ch. 96 1/2, par. 6308e)
| ||
Sec. 5e. Property owned by a forest preserve district and | ||
property in which a forest preserve district is the grantee of | ||
a conservation easement or the grantee of a conservation right | ||
as defined in Section 1(a) of the Real Property Conservation | ||
Rights Act shall not be
subject to eminent domain or |
condemnation proceedings, except as otherwise
provided in | ||
Section 15 of the O'Hare Modernization Act and Section 2-100 of | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act .
| ||
(Source: P.A. 95-111, eff. 8-13-07.)
| ||
Section 4-65. The Vital Records Act is amended by changing | ||
Section 21 as follows:
| ||
(410 ILCS 535/21) (from Ch. 111 1/2, par. 73-21)
| ||
Sec. 21.
(1) The funeral director or person acting as such | ||
who first
assumes custody of a dead body or fetus shall make a | ||
written report to the
registrar of the district in which death | ||
occurred or in which the body or
fetus was found within 24 | ||
hours after taking custody of the body or fetus
on a form | ||
prescribed and furnished by the State Registrar and in | ||
accordance
with the rules promulgated by the State Registrar. | ||
Except as specified in
paragraph (2) of this Section, the | ||
written report shall serve as a permit
to transport, bury or | ||
entomb the body or fetus within this State, provided
that the | ||
funeral director or person acting as such shall certify that | ||
the
physician in charge of the patient's care for the illness | ||
or condition
which resulted in death has been contacted and has | ||
affirmatively stated
that he will sign the medical certificate | ||
of death or the fetal death
certificate. If a funeral director
| ||
fails to file written
reports under this Section in a timely |
manner, the local registrar
may suspend the funeral director's | ||
privilege of filing written
reports by mail.
In a county with a | ||
population greater than 3,000,000, if a funeral director
or | ||
person acting as such inters or entombs a dead body
without | ||
having previously certified that the physician in charge of the
| ||
patient's care for the illness or condition that resulted in | ||
death has been
contacted and has affirmatively stated that he | ||
or she will sign the medical
certificate of death,
then that | ||
funeral
director or person acting as such
is responsible for | ||
payment of the specific costs incurred by the county
medical | ||
examiner in
disinterring and reinterring or reentombing
the | ||
dead body.
| ||
(2) The written report as specified in paragraph (1) of | ||
this Section shall
not serve as a permit to:
| ||
(a) Remove body or fetus from this State;
| ||
(b) Cremate the body or fetus; or
| ||
(c) Make disposal of any body or fetus in any manner | ||
when death is subject
to the coroner's or medical | ||
examiner's investigation.
| ||
(3) In accordance with the provisions of paragraph (2) of | ||
this Section
the funeral director or person acting as such who | ||
first assumes custody
of a dead body or fetus shall obtain a | ||
permit for disposition of such
dead human body prior to final | ||
disposition or removal from the State of the
body or fetus. | ||
Such permit shall be issued by the registrar of the
district | ||
where death occurred or the body or fetus was found. No such
|
permit shall be issued until a properly completed certificate | ||
of death has
been filed with the registrar. The registrar shall | ||
insure the issuance of
a permit for disposition within an | ||
expedited period of time to accommodate
Sunday or holiday | ||
burials of decedents whose time of death and religious
tenets | ||
or beliefs necessitate Sunday or holiday burials.
| ||
(4) A permit which accompanies a dead body or fetus brought | ||
into this
State shall be authority for final disposition of the | ||
body or fetus in this
State, except in municipalities where | ||
local ordinance requires the issuance
of a local permit prior | ||
to disposition.
| ||
(5) A permit for disposition of a dead human body shall be | ||
required
prior to disinterment of a dead body or fetus, and | ||
when the disinterred
body is to be shipped by a common carrier. | ||
Such permit shall be issued to
a licensed funeral director or | ||
person acting as such, upon proper
application, by the local | ||
registrar of the district in which disinterment
is to be made. | ||
In the case of disinterment, proper application shall
include a | ||
statement providing the name and address of any surviving | ||
spouse
of the deceased, or, if none, any surviving children of | ||
the deceased, or if
no surviving spouse or children, a parent, | ||
brother, or sister of the
deceased. The
application shall | ||
indicate whether the applicant is one of these parties
and, if | ||
so, whether the applicant is a surviving spouse or a surviving
| ||
child. Prior to the issuance of a permit for disinterment, the
| ||
local registrar shall, by certified mail, notify the surviving |
spouse,
unless he or she is the applicant, or if there is no | ||
surviving spouse, all
surviving children except for the | ||
applicant, of the application for the
permit. The person or | ||
persons notified shall have 30 days from the mailing
of the | ||
notice to object by obtaining an injunction enjoining the | ||
issuance
of the permit. After the 30-day period has expired, | ||
the local registrar
shall issue the permit unless he or she has | ||
been enjoined from doing so or
there are other statutory | ||
grounds for refusal. The notice to the spouse or
surviving | ||
children shall inform the person or persons being notified of | ||
the
right to seek an injunction within 30 days. Notwithstanding | ||
any other
provision of this subsection (5), a court may order | ||
issuance of a permit
for disinterment without notice or prior | ||
to the expiration of the 30-day
period where the petition is | ||
made by an agency of any governmental unit and
good cause is | ||
shown for disinterment without notice or for the early order.
| ||
Nothing in this subsection (5) limits the authority of the City | ||
of Chicago to
acquire property or otherwise exercise its powers | ||
under the O'Hare
Modernization Act or requires that City,
or
| ||
any person acting on behalf of that City, to obtain a permit | ||
under this
subsection (5) when exercising powers under the | ||
O'Hare Modernization Act. The Illinois Department of | ||
Transportation, and any person acting on its behalf under a | ||
public-private agreement entered into in accordance with the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
is exempt from this subsection (5), provided that the Illinois |
Department of Transportation, or any such person, takes | ||
reasonable steps to comply with the provisions of this | ||
subsection (5) so long as compliance does not interfere with | ||
the design, development, operation, or maintenance of the South | ||
Suburban Airport or the exercise of their powers under the | ||
Public-Private Agreements for the South Suburban Airport Act.
| ||
(Source: P.A. 93-450, eff. 8-6-03.)
| ||
Section 4-70. The Eminent Domain Act is amended by changing | ||
Section 10-5-10 and by adding Sections 15-5-47 and 25-5-45 as | ||
follows:
| ||
(735 ILCS 30/10-5-10) (was 735 ILCS 5/7-102)
| ||
Sec. 10-5-10. Parties. | ||
(a) When the right (i) to take private property for public
| ||
use, without the owner's consent, (ii) to construct or maintain | ||
any
public road, railroad, plankroad, turnpike road, canal, or | ||
other public
work or improvement, or (iii) to damage property | ||
not actually taken has
been or is conferred by general law or
| ||
special charter upon any corporate or municipal authority, | ||
public body,
officer or agent, person, commissioner, or | ||
corporation and when (i) the
compensation to be paid for or in | ||
respect of the property sought to be
appropriated or damaged | ||
for the purposes mentioned cannot be
agreed upon by the parties | ||
interested, (ii) the owner of the
property is incapable of | ||
consenting, (iii)
the owner's name or residence is
unknown, or |
(iv) the owner is a nonresident of the State, then the party | ||
authorized to
take or damage the property so required, or to | ||
construct, operate,
and
maintain any public road, railroad, | ||
plankroad, turnpike road, canal, or
other public work or | ||
improvement, may apply to the circuit court of the
county where | ||
the property or any part of the property is situated, by filing
| ||
with the clerk a complaint. The complaint shall set forth, by | ||
reference, (i) the complainant's
authority in the premises, | ||
(ii) the purpose for which the property is sought
to be taken | ||
or damaged, (iii) a description of the property, and (iv) the | ||
names of all
persons interested in the property as owners or | ||
otherwise, as appearing of
record, if known, or if not known | ||
stating that fact; and shall pray the
court to cause the | ||
compensation to be paid to the owner to be assessed. | ||
(b) If it appears that any person not in being, upon coming | ||
into being, is,
or may become or may claim to be, entitled to | ||
any interest in the
property sought to be appropriated or | ||
damaged, the court shall appoint
some competent and | ||
disinterested person as guardian ad litem to appear
for and | ||
represent that interest in the proceeding and to defend the
| ||
proceeding on behalf of the person not in being. Any judgment
| ||
entered in the proceeding shall be as effectual for all | ||
purposes
as though the person was in being and was a party to | ||
the proceeding. | ||
(c) If
the proceeding seeks to affect the property of | ||
persons under guardianship,
the guardians shall be made parties |
defendant. | ||
(d) Any interested persons whose
names are unknown may be | ||
made parties defendant by the same
descriptions and in the same | ||
manner as provided in other civil cases. | ||
(e) When the property to be taken or damaged is a common | ||
element of
property subject to a declaration of condominium | ||
ownership, pursuant to the
Condominium Property Act, or of a | ||
common interest community, the complaint
shall name the unit | ||
owners' association in lieu of naming the individual
unit | ||
owners and lienholders on individual units. Unit owners, | ||
mortgagees,
and other lienholders may intervene as parties | ||
defendant. For the purposes
of this Section, "common interest | ||
community" has the same meaning as
set forth in subsection (c) | ||
of Section 9-102 of the Code of Civil
Procedure. "Unit owners' | ||
association" or "association" shall refer to both
the | ||
definition contained in Section 2 of the Condominium Property | ||
Act and
subsection (c) of Section 9-102 of the Code of Civil | ||
Procedure. | ||
(f) When the property is sought to be taken or damaged by | ||
the State for the
purposes of establishing, operating, or | ||
maintaining any State house or
State charitable or other | ||
institutions or improvements, the complaint
shall be signed by | ||
the Governor, or the Governor's designee, or as otherwise
| ||
provided by law. | ||
(g) No property, except property described in
Section 3 of | ||
the Sports Stadium Act, property to be acquired in furtherance |
of actions under Article 11, Divisions 124, 126, 128, 130, 135, | ||
136, and 139, of
the Illinois Municipal Code, property to be | ||
acquired in furtherance of actions under Section 3.1 of the | ||
Intergovernmental Cooperation Act, property to be acquired | ||
that is a water system or waterworks pursuant to the home rule | ||
powers of a unit of local government, and property described as | ||
Site B in Section 2
of the Metropolitan Pier and Exposition | ||
Authority Act, and property that may be taken as provided in | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act belonging to a
railroad or other public utility subject to | ||
the jurisdiction of the
Illinois Commerce Commission may be | ||
taken or damaged, pursuant to the
provisions of this Act, | ||
without the prior approval
of the Illinois Commerce Commission. | ||
(Source: P.A. 94-1055, eff. 1-1-07; incorporates P.A. 94-1007, | ||
eff. 1-1-07; 95-331, eff. 8-21-07.) | ||
(735 ILCS 30/15-5-47 new) | ||
Sec. 15-5-47. Eminent domain powers in new Acts. The | ||
following provisions of law may include express grants of the | ||
power to acquire property by condemnation or eminent domain: | ||
Public-Private Agreements for the South Suburban Airport Act; | ||
Department of Transportation; for South Suburban Airport | ||
purposes. | ||
(735 ILCS 30/25-5-45 new) |
Sec. 25-5-45. Quick-take; South Suburban Airport. | ||
Quick-take proceedings under Article 20 may be used by the | ||
Department of Transportation for the purpose of development of | ||
the South Suburban Airport within the boundaries designated on | ||
the map filed with the Secretary of State on May 28, 2013 and | ||
known as file number 98-GA-D01. | ||
Section 4-75. The Religious Freedom Restoration Act is | ||
amended by changing Section 30 as follows:
| ||
(775 ILCS 35/30)
| ||
Sec. 30. O'Hare Modernization and South Suburban Airport . | ||
Nothing in this Act limits the authority of
the City of Chicago | ||
to
exercise its powers
under the O'Hare Modernization Act , or | ||
the Department of Transportation to exercise its powers under | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act, for the purposes of relocation of
cemeteries or the graves | ||
located therein.
| ||
(Source: P.A. 93-450, eff. 8-6-03.)
| ||
ARTICLE 5. | ||
AMENDATORY PROVISIONS | ||
Section 5-5. The Illinois Enterprise Zone Act is amended by | ||
changing Sections 4.1, 5.2, 5.2.1, 5.3, 5.5, 8.1, and 8.2 as | ||
follows: |
(20 ILCS 655/4.1) | ||
Sec. 4.1. Department recommendations. | ||
(a) For all applications that qualify under Section 4 of | ||
this Act, the Department shall issue recommendations by | ||
assigning a score to each applicant. The scores will be | ||
determined by the Department, based on the extent to which an | ||
applicant meets the criteria points under subsection (f) of | ||
Section 4 of this Act. Scores will be determined using the | ||
following scoring system: | ||
(1) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (1) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded according to the severity of the unemployment . | ||
(2) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (2) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the number of jobs created and | ||
the aggregate amount of investment promised . | ||
(3) Up to 40 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (3) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity of the unemployment | ||
rate according to the latest federal decennial census . | ||
(4) Up to 30 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (4) of |
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity of the | ||
environmental impact of the abandoned coal mine, | ||
brownfield, or federal disaster area . | ||
(5) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (5) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity of the applicable | ||
facility closures or downsizing . | ||
(6) Up to 40 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (6) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity and extent of the | ||
high floor vacancy or deterioration . | ||
(7) Up to 30 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (7) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the extent to which the | ||
application addresses a plan to improve the State and local | ||
government tax base . | ||
(8) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (8) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the existence of significant | ||
public infrastructure . | ||
(9) Up to 40 points for the extent to which the |
applicant meets or exceeds the criteria in item (9) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the extent to which educational | ||
programs exist for career preparation . | ||
(10) Up to 40 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (10) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded according to the severity of the change in | ||
equalized assessed valuation . | ||
(b) After assigning a score for each of the individual | ||
criteria using the point system as described in subsection (a), | ||
the Department shall then take the sum of the scores for each | ||
applicant and assign a final score. The Department shall then | ||
submit this information to the Board, as required in subsection | ||
(c) of Section 5.2, as its recommendation.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.2) (from Ch. 67 1/2, par. 607)
| ||
Sec. 5.2. Department Review of Enterprise Zone | ||
Applications. | ||
(a) All
applications which are to be considered and acted | ||
upon by the Department
during a calendar year must be received | ||
by the Department no later than
December 31 of the preceding | ||
calendar year.
| ||
Any application received after December 31 of any calendar | ||
year shall
be held by the Department for consideration and |
action during the following
calendar year.
| ||
Each enterprise zone application shall include a specific | ||
definition of the applicant's local labor market area. | ||
(a-5) The Department shall, no later than July March 31, | ||
2013, develop an application process for an enterprise zone | ||
application. The Department has emergency rulemaking authority | ||
for the purpose of application development only until 12 9 | ||
months after the effective date of this amendatory Act of the | ||
97th General Assembly. | ||
(b) Upon receipt of an application from a county or | ||
municipality the Department
shall review the application to | ||
determine whether the designated area
qualifies as an | ||
enterprise zone under Section 4 of this Act.
| ||
(c) No later than June 30, the Department shall notify all | ||
applicant municipalities
and counties of the Department's | ||
determination of the qualification of their
respective | ||
designated enterprise zone areas, and shall send qualifying | ||
applications, including the applicant's scores for items (1) | ||
through (10) of subsection (a) of Section 4.1 and the | ||
applicant's final score under that Section, to the Board for | ||
the Board's consideration, along with supporting documentation | ||
of the basis for the Department's decision .
| ||
(d) If any such designated area is found to be qualified to | ||
be an enterprise
zone by the Department under subsection (c) of | ||
this Section, the Department shall, no later than July 15, send | ||
a letter of notification to each member of the General Assembly |
whose legislative district or representative district contains | ||
all or part of the designated area and publish a notice in at
| ||
least one newspaper of general circulation within the proposed | ||
zone area
to notify the general public of the application and | ||
their opportunity to
comment. Such notice shall include a | ||
description of the area and a brief
summary of the application | ||
and shall indicate locations where the applicant
has provided | ||
copies of the application for public inspection. The notice
| ||
shall also indicate appropriate procedures for the filing of | ||
written comments
from zone residents, business, civic and other | ||
organizations and property
owners to the Department.
| ||
(e) (Blank).
| ||
(f) (Blank).
| ||
(g) (Blank).
| ||
(h) (Blank).
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.2.1) | ||
Sec. 5.2.1. Enterprise Zone Board. | ||
(a) An Enterprise Zone Board is hereby created within the | ||
Department. | ||
(b) The Board shall consist of the following 5 members: | ||
(1) the Director of Commerce and Economic Opportunity, | ||
or his or her designee, who shall serve as chairperson; | ||
(2) the Director of Revenue, or his or her designee; | ||
and |
(3) three members appointed by the Governor, with the | ||
advice and consent of the Senate. | ||
Board members shall serve without compensation but may be | ||
reimbursed for necessary expenses incurred in the performance | ||
of their duties. | ||
(c) Each member appointed under item (3) of subsection (b) | ||
shall have at least 5 years of experience in business, economic | ||
development, or site location. Of the members appointed under | ||
item (3) of subsection (b): one member shall reside in Cook | ||
County; one member shall reside in DuPage, Kane, Lake, McHenry, | ||
or Will County; and one member shall reside in a county other | ||
than Cook, DuPage, Kane, Lake, McHenry, or Will. | ||
(d) Of the initial members appointed under item (3) of | ||
subsection (b): one member shall serve for a term of 2 years; | ||
one member shall serve for a term of 3 years; and one member | ||
shall serve for a term of 4 years. Thereafter, all members | ||
appointed under item (3) of subsection (b) shall serve for | ||
terms of 4 years. Members appointed under item (3) of | ||
subsection (b) may be reappointed. The Governor may remove a | ||
member appointed under item (3) of subsection (b) for | ||
incompetence, neglect of duty, or malfeasance in office. | ||
(e) By September 30, 2015 2014 , and September 30 of each | ||
year thereafter, all applications filed by December 31 of the | ||
preceding calendar year and deemed qualified by the Department | ||
shall be approved or denied by the Board. If such application | ||
is not approved by September 30, the application shall be |
considered denied. If an application is denied, the Board shall | ||
inform the applicant of the specific reasons for the denial. | ||
(f) A majority of the Board will determine whether an | ||
application is approved or denied. The Board is not, at any | ||
time, required to designate an enterprise zone. | ||
(g) In determining which designated areas shall be approved | ||
and certified as enterprise zones, the Board shall give | ||
preference to the extent to which the area meets the criteria | ||
set forth in Section 4.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.3) (from Ch. 67 1/2, par. 608)
| ||
Sec. 5.3. Certification of Enterprise Zones; Effective | ||
date.
| ||
(a) Certification of Board-approved designated Enterprise | ||
Zones shall be made by the
Department by certification of the | ||
designating ordinance. The Department
shall promptly issue a | ||
certificate for each Enterprise Zone upon
approval by the | ||
Board. The certificate shall be signed by the Director of the
| ||
Department, shall make specific reference to the designating | ||
ordinance,
which shall be attached thereto, and shall be filed | ||
in the office of the
Secretary of State. A certified copy of | ||
the Enterprise Zone Certificate, or
a duplicate original | ||
thereof, shall be recorded in the office of recorder
of deeds | ||
of the county in which the Enterprise Zone lies.
| ||
(b) An Enterprise Zone shall be effective on January 1 of |
the first calendar year after Department certification. The
| ||
Department shall transmit a copy of the certification to the | ||
Department
of Revenue, and to the designating municipality or | ||
county.
| ||
Upon certification of an Enterprise Zone, the terms and | ||
provisions of the
designating ordinance shall be in effect, and | ||
may not be amended or repealed
except in accordance with | ||
Section 5.4.
| ||
(c) With the exception of Enterprise Zones scheduled to | ||
expire before December 31, 2018, an Enterprise Zone designated | ||
before the effective date of this amendatory Act of the 97th | ||
General Assembly shall be in effect for 30 calendar years, or | ||
for
a lesser number of years specified in the certified | ||
designating ordinance.
Notwithstanding the foregoing, any | ||
Enterprise Zone in existence on the effective date of this | ||
amendatory Act of the 98th General Assembly that has a term of | ||
20 calendar years may be extended for an additional 10 calendar | ||
years upon amendment of the designating ordinance by the | ||
designating municipality or county and submission of the | ||
ordinance to the Department. The amended ordinance must be | ||
properly recorded in the Office of Recorder of Deeds of each | ||
county in which the Enterprise Zone lies. Each Enterprise Zone | ||
in existence on the effective date of this amendatory Act of | ||
the 97th General Assembly that is scheduled to expire before | ||
July 1, 2016 may will have its termination date extended until | ||
July 1, 2016 upon amendment of the designating ordinance by the |
designating municipality or county extending the termination | ||
date to July 1, 2016 and submission of the ordinance to the | ||
Department. The amended ordinance must be properly recorded in | ||
the Office of Recorder of Deeds of each county in which the | ||
Enterprise Zone lies . An Enterprise Zone designated on or after | ||
the effective date of this amendatory Act of the 97th General | ||
Assembly shall be in effect for a term of 15 calendar years, or | ||
for a lesser number of years specified in the certified | ||
designating ordinance. An enterprise zone designated on or | ||
after the effective date of this amendatory Act of the 97th | ||
General Assembly shall be subject to review by the Board after | ||
13 years for an additional 10-year designation beginning on the | ||
expiration date of the enterprise zone. During the review | ||
process, the Board shall consider the costs incurred by the | ||
State and units of local government as a result of tax benefits | ||
received by the enterprise zone . Enterprise Zones shall | ||
terminate at midnight of December 31 of the final
calendar year | ||
of the certified term, except as provided in Section 5.4.
| ||
(d) No more than 12 Enterprise Zones may be certified by | ||
the Department
in calendar year 1984, no more than 12 | ||
Enterprise Zones may be certified
by the Department in calendar | ||
year 1985, no more than 13 Enterprise
Zones may be certified by | ||
the Department in calendar year 1986, no
more than 15 | ||
Enterprise Zones may be certified by the Department in
calendar | ||
year 1987, and no more than 20 Enterprise Zones may be | ||
certified
by the Department in calendar year 1990. In other |
calendar years, no more
than 13 Enterprise Zones may be | ||
certified by the Department.
The Department may also designate | ||
up to 8 additional Enterprise Zones
outside the regular | ||
application cycle if warranted by the extreme economic
| ||
circumstances as determined by the Department. The Department | ||
may also
designate one additional Enterprise Zone outside the | ||
regular application
cycle if an aircraft manufacturer agrees to | ||
locate
an aircraft manufacturing facility in the proposed | ||
Enterprise Zone.
Notwithstanding any
other provision of this | ||
Act, no more than 89 Enterprise Zones may be
certified by the | ||
Department for the 10 calendar years commencing with 1983.
The | ||
7 additional Enterprise Zones authorized by Public Act
86-15 | ||
shall not lie within municipalities or unincorporated areas of
| ||
counties that abut or are contiguous to Enterprise Zones | ||
certified pursuant
to this Section prior to June 30, 1989. The | ||
7 additional Enterprise
Zones (excluding the additional | ||
Enterprise Zone which may be designated
outside the regular | ||
application cycle) authorized by Public Act 86-1030
shall not | ||
lie within municipalities or unincorporated areas of counties
| ||
that abut or are contiguous to Enterprise Zones certified | ||
pursuant to this
Section prior to February 28, 1990. Beginning | ||
in calendar year 2004 and until
December 31, 2008, one | ||
additional enterprise zone may be certified by the
Department. | ||
In any calendar year, the
Department
may not certify more than | ||
3 Zones located within the same municipality. The
Department | ||
may certify Enterprise Zones in each of the 10 calendar years
|
commencing with 1983. The Department may not certify more than | ||
a total of
18 Enterprise Zones located within the same county | ||
(whether within
municipalities or within unincorporated | ||
territory) for the 10 calendar years
commencing with 1983. | ||
Thereafter, the Department may not certify any
additional | ||
Enterprise Zones, but may amend and rescind certifications of
| ||
existing Enterprise Zones in accordance with Section 5.4.
| ||
(e) Notwithstanding any other provision of law, if (i) the | ||
county board of
any county in which a current military base is | ||
located, in part or in whole, or
in which a military
base that | ||
has been closed within 20 years of the effective date of this
| ||
amendatory Act of 1998 is located, in part or in whole, adopts | ||
a designating
ordinance in accordance with Section 5 of this | ||
Act to designate the military
base in that county as an | ||
enterprise zone and (ii) the property otherwise
meets the
| ||
qualifications for an enterprise zone as prescribed in Section | ||
4 of this Act,
then the Department may certify the designating | ||
ordinance or ordinances, as the
case may be.
| ||
(f) Applications for Enterprise Zones that are scheduled to | ||
expire in 2016 , 2017, or 2018 , including Enterprise Zones that | ||
have been extended until 2016 by this amendatory Act of the | ||
97th General Assembly, shall be submitted to the Department no | ||
later than December 31, 2014 the date established by the | ||
Department by rule pursuant to Section 5.2 . At that time, the | ||
Zone becomes available for either the previously designated | ||
area or a different area to compete for designation. No |
preference for designation as a Zone will be given to the | ||
previously designated area. | ||
For Enterprise Zones that are scheduled to expire on or | ||
after January 1, 2017 2019 , an application process shall begin | ||
2 years prior to the year in which the Zone expires. At that | ||
time, the Zone becomes available for either the previously | ||
designated area or a different area to compete for designation. | ||
No preference for designation as a Zone will be given to the | ||
previously designated area. | ||
Each Enterprise Zone that reapplies for certification but | ||
does not receive a new certification shall expire on its | ||
scheduled termination date. | ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
| ||
Sec. 5.5. High Impact Business.
| ||
(a) In order to respond to unique opportunities to assist | ||
in the
encouragement, development, growth and expansion of the | ||
private sector through
large scale investment and development | ||
projects, the Department is authorized
to receive and approve | ||
applications for the designation of "High Impact
Businesses" in | ||
Illinois subject to the following conditions:
| ||
(1) such applications may be submitted at any time | ||
during the year;
| ||
(2) such business is not located, at the time of | ||
designation, in
an enterprise zone designated pursuant to |
this Act;
| ||
(3) the business intends to do one or more of the | ||
following:
| ||
(A) the business intends to make a minimum | ||
investment of
$12,000,000 which will be placed in | ||
service in qualified property and
intends to create 500 | ||
full-time equivalent jobs at a designated location
in | ||
Illinois or intends to make a minimum investment of | ||
$30,000,000 which
will be placed in service in | ||
qualified property and intends to retain 1,500
| ||
full-time retained jobs at a designated location in | ||
Illinois.
The business must certify in writing that the | ||
investments would not be
placed in service in qualified | ||
property and the job creation or job
retention would | ||
not occur without the tax credits and exemptions set | ||
forth
in subsection (b) of this Section. The terms | ||
"placed in service" and
"qualified property" have the | ||
same meanings as described in subsection (h)
of Section | ||
201 of the Illinois Income Tax Act; or
| ||
(B) the business intends to establish a new | ||
electric generating
facility at a designated location | ||
in Illinois. "New electric generating
facility", for | ||
purposes of this Section, means a newly-constructed
| ||
electric
generation plant
or a newly-constructed | ||
generation capacity expansion at an existing electric
| ||
generation
plant, including the transmission lines and |
associated
equipment that transfers electricity from | ||
points of supply to points of
delivery, and for which | ||
such new foundation construction commenced not sooner
| ||
than July 1,
2001. Such facility shall be designed to | ||
provide baseload electric
generation and shall operate | ||
on a continuous basis throughout the year;
and (i) | ||
shall have an aggregate rated generating capacity of at | ||
least 1,000
megawatts for all new units at one site if | ||
it uses natural gas as its primary
fuel and foundation | ||
construction of the facility is commenced on
or before | ||
December 31, 2004, or shall have an aggregate rated | ||
generating
capacity of at least 400 megawatts for all | ||
new units at one site if it uses
coal or gases derived | ||
from coal
as its primary fuel and
shall support the | ||
creation of at least 150 new Illinois coal mining jobs, | ||
or
(ii) shall be funded through a federal Department of | ||
Energy grant before December 31, 2010 and shall support | ||
the creation of Illinois
coal-mining
jobs, or (iii) | ||
shall use coal gasification or integrated | ||
gasification-combined cycle units
that generate
| ||
electricity or chemicals, or both, and shall support | ||
the creation of Illinois
coal-mining
jobs.
The
| ||
business must certify in writing that the investments | ||
necessary to establish
a new electric generating | ||
facility would not be placed in service and the
job | ||
creation in the case of a coal-fueled plant
would not |
occur without the tax credits and exemptions set forth | ||
in
subsection (b-5) of this Section. The term "placed | ||
in service" has
the same meaning as described in | ||
subsection
(h) of Section 201 of the Illinois Income | ||
Tax Act; or
| ||
(B-5) the business intends to establish a new | ||
gasification
facility at a designated location in | ||
Illinois. As used in this Section, "new gasification | ||
facility" means a newly constructed coal gasification | ||
facility that generates chemical feedstocks or | ||
transportation fuels derived from coal (which may | ||
include, but are not limited to, methane, methanol, and | ||
nitrogen fertilizer), that supports the creation or | ||
retention of Illinois coal-mining jobs, and that | ||
qualifies for financial assistance from the Department | ||
before December 31, 2010. A new gasification facility | ||
does not include a pilot project located within | ||
Jefferson County or within a county adjacent to | ||
Jefferson County for synthetic natural gas from coal; | ||
or
| ||
(C) the business intends to establish
production | ||
operations at a new coal mine, re-establish production | ||
operations at
a closed coal mine, or expand production | ||
at an existing coal mine
at a designated location in | ||
Illinois not sooner than July 1, 2001;
provided that | ||
the
production operations result in the creation of 150 |
new Illinois coal mining
jobs as described in | ||
subdivision (a)(3)(B) of this Section, and further
| ||
provided that the coal extracted from such mine is | ||
utilized as the predominant
source for a new electric | ||
generating facility.
The business must certify in | ||
writing that the
investments necessary to establish a | ||
new, expanded, or reopened coal mine would
not
be | ||
placed in service and the job creation would not
occur | ||
without the tax credits and exemptions set forth in | ||
subsection (b-5) of
this Section. The term "placed in | ||
service" has
the same meaning as described in | ||
subsection (h) of Section 201 of the
Illinois Income | ||
Tax Act; or
| ||
(D) the business intends to construct new | ||
transmission facilities or
upgrade existing | ||
transmission facilities at designated locations in | ||
Illinois,
for which construction commenced not sooner | ||
than July 1, 2001. For the
purposes of this Section, | ||
"transmission facilities" means transmission lines
| ||
with a voltage rating of 115 kilovolts or above, | ||
including associated
equipment, that transfer | ||
electricity from points of supply to points of
delivery | ||
and that transmit a majority of the electricity | ||
generated by a new
electric generating facility | ||
designated as a High Impact Business in accordance
with | ||
this Section. The business must certify in writing that |
the investments
necessary to construct new | ||
transmission facilities or upgrade existing
| ||
transmission facilities would not be placed in service
| ||
without the tax credits and exemptions set forth in | ||
subsection (b-5) of this
Section. The term "placed in | ||
service" has the
same meaning as described in | ||
subsection (h) of Section 201 of the Illinois
Income | ||
Tax Act; or
| ||
(E) the business intends to establish a new wind | ||
power facility at a designated location in Illinois. | ||
For purposes of this Section, "new wind power facility" | ||
means a newly constructed electric generation | ||
facility, or a newly constructed expansion of an | ||
existing electric generation facility, placed in | ||
service on or after July 1, 2009, that generates | ||
electricity using wind energy devices, and such | ||
facility shall be deemed to include all associated | ||
transmission lines, substations, and other equipment | ||
related to the generation of electricity from wind | ||
energy devices. For purposes of this Section, "wind | ||
energy device" means any device, with a nameplate | ||
capacity of at least 0.5 megawatts, that is used in the | ||
process of converting kinetic energy from the wind to | ||
generate electricity; or and | ||
(F) the business commits to (i) make a minimum | ||
investment of $500,000,000, which will be placed in |
service in a qualified property, (ii) create 125 | ||
full-time equivalent jobs at a designated location in | ||
Illinois, (iii) establish a fertilizer plant at a | ||
designated location in Illinois that complies with the | ||
set-back standards as described in Table 1: Initial | ||
Isolation and Protective Action Distances in the 2012 | ||
Emergency Response Guidebook published by the United | ||
States Department of Transportation, (iv) pay a | ||
prevailing wage for employees at that location who are | ||
engaged in construction activities, and (v) secure an | ||
appropriate level of general liability insurance to | ||
protect against catastrophic failure of the fertilizer | ||
plant or any of its constituent systems; in addition, | ||
the business must agree to enter into a construction | ||
project labor agreement including provisions | ||
establishing wages, benefits, and other compensation | ||
for employees performing work under the project labor | ||
agreement at that location; for the purposes of this | ||
Section, "fertilizer plant" means a newly constructed | ||
or upgraded plant utilizing gas used in the production | ||
of anhydrous ammonia and downstream nitrogen | ||
fertilizer products for resale; for the purposes of | ||
this Section, "prevailing wage" means the hourly cash | ||
wages plus fringe benefits for training and
| ||
apprenticeship programs approved by the U.S. | ||
Department of Labor, Bureau of
Apprenticeship and |
Training, health and welfare, insurance, vacations and
| ||
pensions paid generally, in the
locality in which the | ||
work is being performed, to employees engaged in
work | ||
of a similar character on public works; this paragraph | ||
(F) applies only to businesses that submit an | ||
application to the Department within 60 days after the | ||
effective date of this amendatory Act of the 98th | ||
General Assembly; and
| ||
(4) no later than 90 days after an application is | ||
submitted, the
Department shall notify the applicant of the | ||
Department's determination of
the qualification of the | ||
proposed High Impact Business under this Section.
| ||
(b) Businesses designated as High Impact Businesses | ||
pursuant to
subdivision (a)(3)(A) of this Section shall qualify | ||
for the credits and
exemptions described in the
following Acts: | ||
Section 9-222 and Section 9-222.1A of the Public Utilities
Act,
| ||
subsection (h)
of Section 201 of the Illinois Income Tax Act,
| ||
and Section 1d of
the
Retailers' Occupation Tax Act; provided | ||
that these credits and
exemptions
described in these Acts shall | ||
not be authorized until the minimum
investments set forth in | ||
subdivision (a)(3)(A) of this
Section have been placed in
| ||
service in qualified properties and, in the case of the | ||
exemptions
described in the Public Utilities Act and Section 1d | ||
of the Retailers'
Occupation Tax Act, the minimum full-time | ||
equivalent jobs or full-time retained jobs set
forth in | ||
subdivision (a)(3)(A) of this Section have been
created or |
retained.
Businesses designated as High Impact Businesses | ||
under
this Section shall also
qualify for the exemption | ||
described in Section 5l of the Retailers' Occupation
Tax Act. | ||
The credit provided in subsection (h) of Section 201 of the | ||
Illinois
Income Tax Act shall be applicable to investments in | ||
qualified property as set
forth in subdivision (a)(3)(A) of | ||
this Section.
| ||
(b-5) Businesses designated as High Impact Businesses | ||
pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), | ||
and (a)(3)(D) of this Section shall qualify
for the credits and | ||
exemptions described in the following Acts: Section 51 of
the | ||
Retailers' Occupation Tax Act, Section 9-222 and Section | ||
9-222.1A of the
Public Utilities Act, and subsection (h) of | ||
Section 201 of the Illinois Income
Tax Act; however, the | ||
credits and exemptions authorized under Section 9-222 and
| ||
Section 9-222.1A of the Public Utilities Act, and subsection | ||
(h) of Section 201
of the Illinois Income Tax Act shall not be | ||
authorized until the new electric
generating facility, the new | ||
gasification facility, the new transmission facility, or the | ||
new, expanded, or
reopened coal mine is operational,
except | ||
that a new electric generating facility whose primary fuel | ||
source is
natural gas is eligible only for the exemption under | ||
Section 5l of the
Retailers' Occupation Tax Act.
| ||
(b-6) Businesses designated as High Impact Businesses | ||
pursuant to subdivision (a)(3)(E) of this Section shall qualify | ||
for the exemptions described in Section 5l of the Retailers' |
Occupation Tax Act; any business so designated as a High Impact | ||
Business being, for purposes of this Section, a "Wind Energy | ||
Business". | ||
(c) High Impact Businesses located in federally designated | ||
foreign trade
zones or sub-zones are also eligible for | ||
additional credits, exemptions and
deductions as described in | ||
the following Acts: Section 9-221 and Section
9-222.1 of the | ||
Public
Utilities Act; and subsection (g) of Section 201, and | ||
Section 203
of the Illinois Income Tax Act.
| ||
(d) Except for businesses contemplated under subdivision | ||
(a)(3)(E) of this Section, existing Illinois businesses which | ||
apply for designation as a
High Impact Business must provide | ||
the Department with the prospective plan
for which 1,500 | ||
full-time retained jobs would be eliminated in the event that | ||
the
business is not designated.
| ||
(e) Except for new wind power facilities contemplated under | ||
subdivision (a)(3)(E) of this Section, new proposed facilities | ||
which apply for designation as High Impact
Business must | ||
provide the Department with proof of alternative non-Illinois
| ||
sites which would receive the proposed investment and job | ||
creation in the
event that the business is not designated as a | ||
High Impact Business.
| ||
(f) Except for businesses contemplated under subdivision | ||
(a)(3)(E) of this Section, in the event that a business is | ||
designated a High Impact Business
and it is later determined | ||
after reasonable notice and an opportunity for a
hearing as |
provided under the Illinois Administrative Procedure Act, that
| ||
the business would have placed in service in qualified property | ||
the
investments and created or retained the requisite number of | ||
jobs without
the benefits of the High Impact Business | ||
designation, the Department shall
be required to immediately | ||
revoke the designation and notify the Director
of the | ||
Department of Revenue who shall begin proceedings to recover | ||
all
wrongfully exempted State taxes with interest. The business | ||
shall also be
ineligible for all State funded Department | ||
programs for a period of 10 years.
| ||
(g) The Department shall revoke a High Impact Business | ||
designation if
the participating business fails to comply with | ||
the terms and conditions of
the designation. However, the | ||
penalties for new wind power facilities or Wind Energy | ||
Businesses for failure to comply with any of the terms or | ||
conditions of the Illinois Prevailing Wage Act shall be only | ||
those penalties identified in the Illinois Prevailing Wage Act, | ||
and the Department shall not revoke a High Impact Business | ||
designation as a result of the failure to comply with any of | ||
the terms or conditions of the Illinois Prevailing Wage Act in | ||
relation to a new wind power facility or a Wind Energy | ||
Business.
| ||
(h) Prior to designating a business, the Department shall | ||
provide the
members of the General Assembly and Commission on | ||
Government Forecasting and Accountability
with a report | ||
setting forth the terms and conditions of the designation and
|
guarantees that have been received by the Department in | ||
relation to the
proposed business being designated.
| ||
(Source: P.A. 96-28, eff. 7-1-09; 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/8.1) | ||
Sec. 8.1. Accounting. | ||
(a) Any business receiving tax incentives due to its | ||
location within an Enterprise Zone or its designation as a High | ||
Impact Business must annually report to the Department of | ||
Revenue information reasonably required by the Department of | ||
Revenue to enable the Department to verify and calculate the | ||
total Enterprise Zone or High Impact Business tax benefits for | ||
property taxes and taxes imposed by the State that are received | ||
by the business, broken down by incentive category and | ||
enterprise zone, if applicable , annually to the Department of | ||
Revenue . Reports will be due no later than May 31 March 30 of | ||
each year and shall cover the previous calendar year. The first | ||
report will be for the 2012 calendar year and will be due no | ||
later than May 31, 2013 March 30, 2013 . Failure to report data | ||
may shall result in ineligibility to receive incentives. To the | ||
extent that a business receiving tax incentives has obtained an | ||
Enterprise Zone Building Materials Exemption Certificate or a | ||
High Impact Business Building Materials Exemption Certificate, | ||
that business is required to report those building materials | ||
exemption benefits only under subsection (a-5) of this Section. | ||
No additional reporting for those building materials exemption |
benefits is required under this subsection (a). The Department, | ||
in consultation with the Department of Revenue, is authorized | ||
to adopt rules governing ineligibility to receive exemptions, | ||
including the length of ineligibility. Factors to be considered | ||
in determining whether a business is ineligible shall include, | ||
but are not limited to, prior compliance with the reporting | ||
requirements, cooperation in discontinuing and correcting | ||
violations, the extent of the violation, and whether the | ||
violation was willful or inadvertent For the first offense, a | ||
business shall be given 60 days to comply . | ||
(a-5) Each contractor or other entity that has been issued | ||
an Enterprise Zone Building Materials Exemption Certificate | ||
under Section 5k of the Retailers' Occupation Tax Act or a High | ||
Impact Business Building Materials Exemption Certificate under | ||
Section 5l of the Retailers' Occupation Tax Act shall annually | ||
report to the Department of Revenue the total value of the | ||
Enterprise Zone or High Impact Business building materials | ||
exemption from State taxes. Reports shall contain information | ||
reasonably required by the Department of Revenue to enable it | ||
to verify and calculate the total tax benefits for taxes | ||
imposed by the State, and shall be broken down by Enterprise | ||
Zone. Reports are due no later than May 31 of each year and | ||
shall cover the previous calendar year. The first report will | ||
be for the 2013 calendar year and will be due no later than May | ||
31, 2014. Failure to report data may result in revocation of | ||
the Enterprise Zone Building Materials Exemption Certificate |
or High Impact Business Building Materials Exemption | ||
Certificate issued to the contractor or other entity. | ||
The Department of Revenue is authorized to adopt rules | ||
governing revocation determinations, including the length of | ||
revocation. Factors to be considered in revocations shall | ||
include, but are not limited to, prior compliance with the | ||
reporting requirements, cooperation in discontinuing and | ||
correcting violations, and whether the certificate was used | ||
unlawfully during the preceding year. | ||
(b) Each person required to file a return under the Gas | ||
Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise | ||
Tax Act, or the Telecommunications Excise Tax Act shall file, | ||
on or before May 31 March 30 of each year, a report with the | ||
Department of Revenue, in the manner and form required by the | ||
Department of Revenue, containing information reasonably | ||
required by the Department of Revenue to enable the Department | ||
of Revenue to calculate itemizing the amount of the deduction | ||
for taxes imposed by the State that is taken under each Act, | ||
respectively, due to the location of a business in an | ||
Enterprise Zone or its designation as a High Impact Business. | ||
The report shall be itemized by business and the business | ||
location address. | ||
(c) Employers shall report their job creation, retention, | ||
and capital investment numbers within the zone annually to the | ||
administrator, which will compile the information and report it | ||
to the Department of Revenue no later than May 31 March 30 of |
each calendar year. High Impact Businesses shall report their | ||
job creation, retention, and capital investment numbers | ||
directly to the Department of Revenue no later than May 31 | ||
March 30 of each year. | ||
(d) The Department of Revenue will aggregate and collect | ||
the tax, job, and capital investment data by Enterprise Zone | ||
and High Impact Business and report this information, formatted | ||
to exclude company-specific proprietary information, to the | ||
Department and the Board by August May 1, 2013, and by August | ||
May 1 of every calendar year thereafter. The Department will | ||
include this information in their required reports under | ||
Section 6 of this Act. The Board shall consider this | ||
information during the reviews required under subsection (d-5) | ||
of Section 5.4 of this Act and subsection (c) of Section 5.3 of | ||
this Act. | ||
(e) The Department of Revenue, in its discretion, may | ||
require that the reports filed under this Section be submitted | ||
electronically. | ||
(f) The Department of Revenue shall have the authority to | ||
adopt rules as are reasonable and necessary to implement the | ||
provisions of this Section.
| ||
(Source: P.A. 97-905, eff. 8-7-12.) | ||
(20 ILCS 655/8.2) | ||
Sec. 8.2. Zone Administrator. | ||
(a) Each Zone Administrator designated under Section 8 of |
this Act shall post a copy of the boundaries of the Enterprise | ||
Zone on its official Internet website and shall provide an | ||
electronic copy to the Department. The Department shall post | ||
each copy of the boundaries of an Enterprise Zone that it | ||
receives from a Zone Administrator on its official Internet | ||
website. | ||
(b) The Zone Administrator shall collect and aggregate the | ||
following information: | ||
(1) the estimated cost of each building project, broken | ||
down into labor and materials; and | ||
(2) within 60 days after the end of the project, the | ||
estimated cost of each building project, broken down into | ||
labor and materials. | ||
(c) By April 1 of each year, each Zone Administrator shall | ||
file a copy of its fee schedule with the Department, and the | ||
Department shall post the fee schedule on its website review | ||
and approve the fee schedule . Zone Administrators shall charge | ||
no more than 0.5% of the cost of building materials of the | ||
project associated with the specific Enterprise Zone, with a | ||
maximum fee of no more than $50,000.
| ||
(Source: P.A. 97-905, eff. 8-7-12.) | ||
Section 5-10. The Corporate Accountability for Tax | ||
Expenditures Act is amended by changing Section 25 as follows:
| ||
(20 ILCS 715/25)
|
Sec. 25. Recapture.
| ||
(a) All development assistance agreements
shall contain, | ||
at a
minimum, the following recapture provisions:
| ||
(1) The recipient must (i) make the level of capital | ||
investment in the
economic
development project specified | ||
in the development assistance agreement; (ii)
create or
| ||
retain, or both, the requisite number of jobs, paying not | ||
less than specified
wages for the
created and retained | ||
jobs, within and for the duration of the time period
| ||
specified in the
legislation authorizing, or the | ||
administrative rules implementing, the
development
| ||
assistance programs and the development assistance | ||
agreement.
| ||
(2) If the recipient fails to create or retain the | ||
requisite number of
jobs within and
for the time period | ||
specified, in the legislation authorizing, or the
| ||
administrative rules
implementing, the development | ||
assistance programs and the development
assistance
| ||
agreement, the recipient shall be deemed to no longer | ||
qualify for the State
economic
assistance and the | ||
applicable recapture provisions shall take effect.
| ||
(3) If the recipient receives State economic | ||
assistance in the form of a
High
Impact Business | ||
designation pursuant to Section 5.5 of the Illinois | ||
Enterprise
Zone Act
and the business receives the benefit | ||
of the exemption authorized under Section
5l of the
|
Retailers' Occupation Tax Act (for the sale of building | ||
materials incorporated
into a High
Impact Business | ||
location) or the utility tax exemption authorized under | ||
Section 9-222.1A of the Public Utilities Act and the | ||
recipient fails to create or retain the
requisite number
of | ||
jobs, as determined by the legislation authorizing the | ||
development
assistance
programs
or the administrative | ||
rules implementing such legislation, or both, within the
| ||
requisite
period of time, the recipient shall be required | ||
to pay to the State the full
amount of both the
State tax | ||
exemption and the utility tax exemption that it received as | ||
a result of the High Impact Business
designation.
| ||
(4) If the recipient receives a grant or loan pursuant | ||
to the Large
Business
Development Program, the Business | ||
Development Public Infrastructure Program, or
the
| ||
Industrial Training Program and the recipient fails to | ||
create or retain the
requisite number
of jobs for the | ||
requisite time period, as provided in the legislation
| ||
authorizing the
development assistance programs or the | ||
administrative rules implementing such
legislation, or | ||
both, or in the development assistance agreement, the | ||
recipient
shall be
required to repay to the State a pro | ||
rata amount of the grant; that amount
shall
reflect
the | ||
percentage of the deficiency between the requisite number | ||
of jobs to be
created or
retained by the recipient and the | ||
actual number of such jobs in existence as of
the date the
|
Department determines the recipient is in breach of the job | ||
creation or
retention
covenants contained in the | ||
development assistance agreement. If the recipient
of
| ||
development assistance under the Large Business | ||
Development Program, the
Business
Development Public | ||
Infrastructure Program, or the Industrial Training Program
| ||
ceases
operations at the specific project site, during the | ||
5-year period commencing on
the date of
assistance, the | ||
recipient shall be required to repay the entire amount of | ||
the
grant or to
accelerate repayment of the loan back to | ||
the State.
| ||
(5) If the recipient receives a tax credit under the | ||
Economic
Development for a
Growing Economy tax credit | ||
program, the development assistance agreement must
provide | ||
that (i) if the number of new or retained employees falls | ||
below the
requisite
number set forth in the development | ||
assistance agreement, the allowance of the
credit
shall be | ||
automatically suspended until the number of new and | ||
retained employees
equals
or exceeds the requisite number | ||
in the development assistance agreement; (ii)
if
the
| ||
recipient discontinues operations at the specific project | ||
site during the 5-year period after the beginning of the | ||
first tax year for which the Department issues a tax credit | ||
certificate, the recipient shall
forfeit all
credits taken | ||
by the recipient during such 5-year period; and (iii) in | ||
the
event
of a
revocation or suspension of the credit, the |
Department shall contact the
Director
of Revenue to | ||
initiate proceedings against the recipient to recover
| ||
wrongfully
exempted Illinois State income taxes and the | ||
recipient shall promptly repay to
the
Department of Revenue | ||
any wrongfully exempted Illinois State income taxes.
The | ||
forfeited amount of credits shall be deemed assessed on the | ||
date the
Department
contacts the Department of Revenue and | ||
the recipient shall promptly repay to
the
Department of | ||
Revenue any wrongfully exempted Illinois State income | ||
taxes.
| ||
(b) The Director may elect to waive enforcement of any | ||
contractual provision
arising out of
the development | ||
assistance agreement required by this Act based on a finding
| ||
that the waiver is
necessary to avert an imminent and | ||
demonstrable hardship to the
recipient that may
result in such | ||
recipient's insolvency or discharge of workers.
If a waiver is
| ||
granted, the recipient must agree to a contractual | ||
modification, including
recapture provisions,
to the
| ||
development assistance
agreement.
The existence of
any waiver
| ||
granted pursuant to this subsection (b) (c) , the date of the | ||
granting of such
waiver, and a brief
summary of the reasons | ||
supporting the granting of such waiver shall be
disclosed
| ||
consistent with
the provisions of Section 25 of this Act.
| ||
(b-5) The Department shall post, on its website, (i) the | ||
identity of each recipient from whom amounts were recaptured | ||
under this Section on or after the effective date of this |
amendatory Act of the 97th General Assembly, (ii) the date of | ||
the recapture, (iii) a summary of the reasons supporting the | ||
recapture, and (iv) the amount recaptured from those | ||
recipients. | ||
(c) Beginning June 1, 2004, the Department shall annually | ||
compile a report
on the
outcomes and effectiveness of recapture | ||
provisions by program, including but
not limited
to: (i) the | ||
total number of companies that receive development assistance | ||
as
defined in
this Act; (ii) the total number of recipients in | ||
violation of development
agreements with
the Department; (iii) | ||
the total number of completed recapture efforts; (iv) the
total
| ||
number of recapture efforts initiated; and (v) the number of | ||
waivers granted.
This report
shall be disclosed consistent with | ||
the provisions of Section 20 of this Act.
| ||
(d) For the purposes of this Act, recapture provisions do | ||
not include the
Illinois
Department of Transportation Economic | ||
Development Program, any grants under the
Industrial Training | ||
Program that are not given as an incentive to a
recipient | ||
business organization,
or any successor programs as described | ||
in the term "development assistance" in
Section 5
of this Act.
| ||
(Source: P.A. 97-2, eff. 5-6-11; 97-721, eff. 6-29-12; revised | ||
10-10-12.)
| ||
Section 5-20. The State Finance Act is amended by adding | ||
Section 5.827 and 5.829 as follows: |
(30 ILCS 105/5.827 new) | ||
Sec. 5.827. The South Suburban Brownfields Redevelopment | ||
Fund. | ||
(30 ILCS 105/5.829 new) | ||
Sec. 5.829. The Riverfront Development Fund. | ||
Section 5-25. The Project Labor Agreements Act is amended | ||
by changing Section 10 as follows: | ||
(30 ILCS 571/10)
| ||
Sec. 10. Public works projects. On a project-by-project | ||
basis, a State department, agency, authority, board, or | ||
instrumentality that is under the control of the Governor shall | ||
include a project labor agreement on a public works project | ||
when that department, agency, authority, board, or | ||
instrumentality has determined that the agreement advances the | ||
State's interests of cost, efficiency, quality, safety, | ||
timeliness, skilled labor force, labor stability, or the | ||
State's policy to advance minority-owned and women-owned | ||
businesses and minority and female employment. For purposes of | ||
this Act, any corrective action performed pursuant to Title XVI | ||
of the Environmental Protection Act for which payment from the | ||
Underground Storage Tank Fund is requested shall be considered | ||
a public works project.
| ||
(Source: P.A. 97-199, eff. 7-27-11.) |
Section 5-30. The Illinois Income Tax Act is amended by | ||
changing Section 201 as follows: | ||
(35 ILCS 5/201) (from Ch. 120, par. 2-201) | ||
Sec. 201. Tax Imposed. | ||
(a) In general. A tax measured by net income is hereby | ||
imposed on every
individual, corporation, trust and estate for | ||
each taxable year ending
after July 31, 1969 on the privilege | ||
of earning or receiving income in or
as a resident of this | ||
State. Such tax shall be in addition to all other
occupation or | ||
privilege taxes imposed by this State or by any municipal
| ||
corporation or political subdivision thereof. | ||
(b) Rates. The tax imposed by subsection (a) of this | ||
Section shall be
determined as follows, except as adjusted by | ||
subsection (d-1): | ||
(1) In the case of an individual, trust or estate, for | ||
taxable years
ending prior to July 1, 1989, an amount equal | ||
to 2 1/2% of the taxpayer's
net income for the taxable | ||
year. | ||
(2) In the case of an individual, trust or estate, for | ||
taxable years
beginning prior to July 1, 1989 and ending | ||
after June 30, 1989, an amount
equal to the sum of (i) 2 | ||
1/2% of the taxpayer's net income for the period
prior to | ||
July 1, 1989, as calculated under Section 202.3, and (ii) | ||
3% of the
taxpayer's net income for the period after June |
30, 1989, as calculated
under Section 202.3. | ||
(3) In the case of an individual, trust or estate, for | ||
taxable years
beginning after June 30, 1989, and ending | ||
prior to January 1, 2011, an amount equal to 3% of the | ||
taxpayer's net
income for the taxable year. | ||
(4) In the case of an individual, trust, or estate, for | ||
taxable years beginning prior to January 1, 2011, and | ||
ending after December 31, 2010, an amount equal to the sum | ||
of (i) 3% of the taxpayer's net income for the period prior | ||
to January 1, 2011, as calculated under Section 202.5, and | ||
(ii) 5% of the taxpayer's net income for the period after | ||
December 31, 2010, as calculated under Section 202.5. | ||
(5) In the case of an individual, trust, or estate, for | ||
taxable years beginning on or after January 1, 2011, and | ||
ending prior to January 1, 2015, an amount equal to 5% of | ||
the taxpayer's net income for the taxable year. | ||
(5.1) In the case of an individual, trust, or estate, | ||
for taxable years beginning prior to January 1, 2015, and | ||
ending after December 31, 2014, an amount equal to the sum | ||
of (i) 5% of the taxpayer's net income for the period prior | ||
to January 1, 2015, as calculated under Section 202.5, and | ||
(ii) 3.75% of the taxpayer's net income for the period | ||
after December 31, 2014, as calculated under Section 202.5. | ||
(5.2) In the case of an individual, trust, or estate, | ||
for taxable years beginning on or after January 1, 2015, | ||
and ending prior to January 1, 2025, an amount equal to |
3.75% of the taxpayer's net income for the taxable year. | ||
(5.3) In the case of an individual, trust, or estate, | ||
for taxable years beginning prior to January 1, 2025, and | ||
ending after December 31, 2024, an amount equal to the sum | ||
of (i) 3.75% of the taxpayer's net income for the period | ||
prior to January 1, 2025, as calculated under Section | ||
202.5, and (ii) 3.25% of the taxpayer's net income for the | ||
period after December 31, 2024, as calculated under Section | ||
202.5. | ||
(5.4) In the case of an individual, trust, or estate, | ||
for taxable years beginning on or after January 1, 2025, an | ||
amount equal to 3.25% of the taxpayer's net income for the | ||
taxable year. | ||
(6) In the case of a corporation, for taxable years
| ||
ending prior to July 1, 1989, an amount equal to 4% of the
| ||
taxpayer's net income for the taxable year. | ||
(7) In the case of a corporation, for taxable years | ||
beginning prior to
July 1, 1989 and ending after June 30, | ||
1989, an amount equal to the sum of
(i) 4% of the | ||
taxpayer's net income for the period prior to July 1, 1989,
| ||
as calculated under Section 202.3, and (ii) 4.8% of the | ||
taxpayer's net
income for the period after June 30, 1989, | ||
as calculated under Section
202.3. | ||
(8) In the case of a corporation, for taxable years | ||
beginning after
June 30, 1989, and ending prior to January | ||
1, 2011, an amount equal to 4.8% of the taxpayer's net |
income for the
taxable year. | ||
(9) In the case of a corporation, for taxable years | ||
beginning prior to January 1, 2011, and ending after | ||
December 31, 2010, an amount equal to the sum of (i) 4.8% | ||
of the taxpayer's net income for the period prior to | ||
January 1, 2011, as calculated under Section 202.5, and | ||
(ii) 7% of the taxpayer's net income for the period after | ||
December 31, 2010, as calculated under Section 202.5. | ||
(10) In the case of a corporation, for taxable years | ||
beginning on or after January 1, 2011, and ending prior to | ||
January 1, 2015, an amount equal to 7% of the taxpayer's | ||
net income for the taxable year. | ||
(11) In the case of a corporation, for taxable years | ||
beginning prior to January 1, 2015, and ending after | ||
December 31, 2014, an amount equal to the sum of (i) 7% of | ||
the taxpayer's net income for the period prior to January | ||
1, 2015, as calculated under Section 202.5, and (ii) 5.25% | ||
of the taxpayer's net income for the period after December | ||
31, 2014, as calculated under Section 202.5. | ||
(12) In the case of a corporation, for taxable years | ||
beginning on or after January 1, 2015, and ending prior to | ||
January 1, 2025, an amount equal to 5.25% of the taxpayer's | ||
net income for the taxable year. | ||
(13) In the case of a corporation, for taxable years | ||
beginning prior to January 1, 2025, and ending after | ||
December 31, 2024, an amount equal to the sum of (i) 5.25% |
of the taxpayer's net income for the period prior to | ||
January 1, 2025, as calculated under Section 202.5, and | ||
(ii) 4.8% of the taxpayer's net income for the period after | ||
December 31, 2024, as calculated under Section 202.5. | ||
(14) In the case of a corporation, for taxable years | ||
beginning on or after January 1, 2025, an amount equal to | ||
4.8% of the taxpayer's net income for the taxable year. | ||
The rates under this subsection (b) are subject to the | ||
provisions of Section 201.5. | ||
(c) Personal Property Tax Replacement Income Tax.
| ||
Beginning on July 1, 1979 and thereafter, in addition to such | ||
income
tax, there is also hereby imposed the Personal Property | ||
Tax Replacement
Income Tax measured by net income on every | ||
corporation (including Subchapter
S corporations), partnership | ||
and trust, for each taxable year ending after
June 30, 1979. | ||
Such taxes are imposed on the privilege of earning or
receiving | ||
income in or as a resident of this State. The Personal Property
| ||
Tax Replacement Income Tax shall be in addition to the income | ||
tax imposed
by subsections (a) and (b) of this Section and in | ||
addition to all other
occupation or privilege taxes imposed by | ||
this State or by any municipal
corporation or political | ||
subdivision thereof. | ||
(d) Additional Personal Property Tax Replacement Income | ||
Tax Rates.
The personal property tax replacement income tax | ||
imposed by this subsection
and subsection (c) of this Section | ||
in the case of a corporation, other
than a Subchapter S |
corporation and except as adjusted by subsection (d-1),
shall | ||
be an additional amount equal to
2.85% of such taxpayer's net | ||
income for the taxable year, except that
beginning on January | ||
1, 1981, and thereafter, the rate of 2.85% specified
in this | ||
subsection shall be reduced to 2.5%, and in the case of a
| ||
partnership, trust or a Subchapter S corporation shall be an | ||
additional
amount equal to 1.5% of such taxpayer's net income | ||
for the taxable year. | ||
(d-1) Rate reduction for certain foreign insurers. In the | ||
case of a
foreign insurer, as defined by Section 35A-5 of the | ||
Illinois Insurance Code,
whose state or country of domicile | ||
imposes on insurers domiciled in Illinois
a retaliatory tax | ||
(excluding any insurer
whose premiums from reinsurance assumed | ||
are 50% or more of its total insurance
premiums as determined | ||
under paragraph (2) of subsection (b) of Section 304,
except | ||
that for purposes of this determination premiums from | ||
reinsurance do
not include premiums from inter-affiliate | ||
reinsurance arrangements),
beginning with taxable years ending | ||
on or after December 31, 1999,
the sum of
the rates of tax | ||
imposed by subsections (b) and (d) shall be reduced (but not
| ||
increased) to the rate at which the total amount of tax imposed | ||
under this Act,
net of all credits allowed under this Act, | ||
shall equal (i) the total amount of
tax that would be imposed | ||
on the foreign insurer's net income allocable to
Illinois for | ||
the taxable year by such foreign insurer's state or country of
| ||
domicile if that net income were subject to all income taxes |
and taxes
measured by net income imposed by such foreign | ||
insurer's state or country of
domicile, net of all credits | ||
allowed or (ii) a rate of zero if no such tax is
imposed on such | ||
income by the foreign insurer's state of domicile.
For the | ||
purposes of this subsection (d-1), an inter-affiliate includes | ||
a
mutual insurer under common management. | ||
(1) For the purposes of subsection (d-1), in no event | ||
shall the sum of the
rates of tax imposed by subsections | ||
(b) and (d) be reduced below the rate at
which the sum of: | ||
(A) the total amount of tax imposed on such foreign | ||
insurer under
this Act for a taxable year, net of all | ||
credits allowed under this Act, plus | ||
(B) the privilege tax imposed by Section 409 of the | ||
Illinois Insurance
Code, the fire insurance company | ||
tax imposed by Section 12 of the Fire
Investigation | ||
Act, and the fire department taxes imposed under | ||
Section 11-10-1
of the Illinois Municipal Code, | ||
equals 1.25% for taxable years ending prior to December 31, | ||
2003, or
1.75% for taxable years ending on or after | ||
December 31, 2003, of the net
taxable premiums written for | ||
the taxable year,
as described by subsection (1) of Section | ||
409 of the Illinois Insurance Code.
This paragraph will in | ||
no event increase the rates imposed under subsections
(b) | ||
and (d). | ||
(2) Any reduction in the rates of tax imposed by this | ||
subsection shall be
applied first against the rates imposed |
by subsection (b) and only after the
tax imposed by | ||
subsection (a) net of all credits allowed under this | ||
Section
other than the credit allowed under subsection (i) | ||
has been reduced to zero,
against the rates imposed by | ||
subsection (d). | ||
This subsection (d-1) is exempt from the provisions of | ||
Section 250. | ||
(e) Investment credit. A taxpayer shall be allowed a credit
| ||
against the Personal Property Tax Replacement Income Tax for
| ||
investment in qualified property. | ||
(1) A taxpayer shall be allowed a credit equal to .5% | ||
of
the basis of qualified property placed in service during | ||
the taxable year,
provided such property is placed in | ||
service on or after
July 1, 1984. There shall be allowed an | ||
additional credit equal
to .5% of the basis of qualified | ||
property placed in service during the
taxable year, | ||
provided such property is placed in service on or
after | ||
July 1, 1986, and the taxpayer's base employment
within | ||
Illinois has increased by 1% or more over the preceding | ||
year as
determined by the taxpayer's employment records | ||
filed with the
Illinois Department of Employment Security. | ||
Taxpayers who are new to
Illinois shall be deemed to have | ||
met the 1% growth in base employment for
the first year in | ||
which they file employment records with the Illinois
| ||
Department of Employment Security. The provisions added to | ||
this Section by
Public Act 85-1200 (and restored by Public |
Act 87-895) shall be
construed as declaratory of existing | ||
law and not as a new enactment. If,
in any year, the | ||
increase in base employment within Illinois over the
| ||
preceding year is less than 1%, the additional credit shall | ||
be limited to that
percentage times a fraction, the | ||
numerator of which is .5% and the denominator
of which is | ||
1%, but shall not exceed .5%. The investment credit shall | ||
not be
allowed to the extent that it would reduce a | ||
taxpayer's liability in any tax
year below zero, nor may | ||
any credit for qualified property be allowed for any
year | ||
other than the year in which the property was placed in | ||
service in
Illinois. For tax years ending on or after | ||
December 31, 1987, and on or
before December 31, 1988, the | ||
credit shall be allowed for the tax year in
which the | ||
property is placed in service, or, if the amount of the | ||
credit
exceeds the tax liability for that year, whether it | ||
exceeds the original
liability or the liability as later | ||
amended, such excess may be carried
forward and applied to | ||
the tax liability of the 5 taxable years following
the | ||
excess credit years if the taxpayer (i) makes investments | ||
which cause
the creation of a minimum of 2,000 full-time | ||
equivalent jobs in Illinois,
(ii) is located in an | ||
enterprise zone established pursuant to the Illinois
| ||
Enterprise Zone Act and (iii) is certified by the | ||
Department of Commerce
and Community Affairs (now | ||
Department of Commerce and Economic Opportunity) as |
complying with the requirements specified in
clause (i) and | ||
(ii) by July 1, 1986. The Department of Commerce and
| ||
Community Affairs (now Department of Commerce and Economic | ||
Opportunity) shall notify the Department of Revenue of all | ||
such
certifications immediately. For tax years ending | ||
after December 31, 1988,
the credit shall be allowed for | ||
the tax year in which the property is
placed in service, | ||
or, if the amount of the credit exceeds the tax
liability | ||
for that year, whether it exceeds the original liability or | ||
the
liability as later amended, such excess may be carried | ||
forward and applied
to the tax liability of the 5 taxable | ||
years following the excess credit
years. The credit shall | ||
be applied to the earliest year for which there is
a | ||
liability. If there is credit from more than one tax year | ||
that is
available to offset a liability, earlier credit | ||
shall be applied first. | ||
(2) The term "qualified property" means property | ||
which: | ||
(A) is tangible, whether new or used, including | ||
buildings and structural
components of buildings and | ||
signs that are real property, but not including
land or | ||
improvements to real property that are not a structural | ||
component of a
building such as landscaping, sewer | ||
lines, local access roads, fencing, parking
lots, and | ||
other appurtenances; | ||
(B) is depreciable pursuant to Section 167 of the |
Internal Revenue Code,
except that "3-year property" | ||
as defined in Section 168(c)(2)(A) of that
Code is not | ||
eligible for the credit provided by this subsection | ||
(e); | ||
(C) is acquired by purchase as defined in Section | ||
179(d) of
the Internal Revenue Code; | ||
(D) is used in Illinois by a taxpayer who is | ||
primarily engaged in
manufacturing, or in mining coal | ||
or fluorite, or in retailing, or was placed in service | ||
on or after July 1, 2006 in a River Edge Redevelopment | ||
Zone established pursuant to the River Edge | ||
Redevelopment Zone Act; and | ||
(E) has not previously been used in Illinois in | ||
such a manner and by
such a person as would qualify for | ||
the credit provided by this subsection
(e) or | ||
subsection (f). | ||
(3) For purposes of this subsection (e), | ||
"manufacturing" means
the material staging and production | ||
of tangible personal property by
procedures commonly | ||
regarded as manufacturing, processing, fabrication, or
| ||
assembling which changes some existing material into new | ||
shapes, new
qualities, or new combinations. For purposes of | ||
this subsection
(e) the term "mining" shall have the same | ||
meaning as the term "mining" in
Section 613(c) of the | ||
Internal Revenue Code. For purposes of this subsection
(e), | ||
the term "retailing" means the sale of tangible personal |
property for use or consumption and not for resale, or
| ||
services rendered in conjunction with the sale of tangible | ||
personal property for use or consumption and not for | ||
resale. For purposes of this subsection (e), "tangible | ||
personal property" has the same meaning as when that term | ||
is used in the Retailers' Occupation Tax Act, and, for | ||
taxable years ending after December 31, 2008, does not | ||
include the generation, transmission, or distribution of | ||
electricity. | ||
(4) The basis of qualified property shall be the basis
| ||
used to compute the depreciation deduction for federal | ||
income tax purposes. | ||
(5) If the basis of the property for federal income tax | ||
depreciation
purposes is increased after it has been placed | ||
in service in Illinois by
the taxpayer, the amount of such | ||
increase shall be deemed property placed
in service on the | ||
date of such increase in basis. | ||
(6) The term "placed in service" shall have the same
| ||
meaning as under Section 46 of the Internal Revenue Code. | ||
(7) If during any taxable year, any property ceases to
| ||
be qualified property in the hands of the taxpayer within | ||
48 months after
being placed in service, or the situs of | ||
any qualified property is
moved outside Illinois within 48 | ||
months after being placed in service, the
Personal Property | ||
Tax Replacement Income Tax for such taxable year shall be
| ||
increased. Such increase shall be determined by (i) |
recomputing the
investment credit which would have been | ||
allowed for the year in which
credit for such property was | ||
originally allowed by eliminating such
property from such | ||
computation and, (ii) subtracting such recomputed credit
| ||
from the amount of credit previously allowed. For the | ||
purposes of this
paragraph (7), a reduction of the basis of | ||
qualified property resulting
from a redetermination of the | ||
purchase price shall be deemed a disposition
of qualified | ||
property to the extent of such reduction. | ||
(8) Unless the investment credit is extended by law, | ||
the
basis of qualified property shall not include costs | ||
incurred after
December 31, 2018, except for costs incurred | ||
pursuant to a binding
contract entered into on or before | ||
December 31, 2018. | ||
(9) Each taxable year ending before December 31, 2000, | ||
a partnership may
elect to pass through to its
partners the | ||
credits to which the partnership is entitled under this | ||
subsection
(e) for the taxable year. A partner may use the | ||
credit allocated to him or her
under this paragraph only | ||
against the tax imposed in subsections (c) and (d) of
this | ||
Section. If the partnership makes that election, those | ||
credits shall be
allocated among the partners in the | ||
partnership in accordance with the rules
set forth in | ||
Section 704(b) of the Internal Revenue Code, and the rules
| ||
promulgated under that Section, and the allocated amount of | ||
the credits shall
be allowed to the partners for that |
taxable year. The partnership shall make
this election on | ||
its Personal Property Tax Replacement Income Tax return for
| ||
that taxable year. The election to pass through the credits | ||
shall be
irrevocable. | ||
For taxable years ending on or after December 31, 2000, | ||
a
partner that qualifies its
partnership for a subtraction | ||
under subparagraph (I) of paragraph (2) of
subsection (d) | ||
of Section 203 or a shareholder that qualifies a Subchapter | ||
S
corporation for a subtraction under subparagraph (S) of | ||
paragraph (2) of
subsection (b) of Section 203 shall be | ||
allowed a credit under this subsection
(e) equal to its | ||
share of the credit earned under this subsection (e) during
| ||
the taxable year by the partnership or Subchapter S | ||
corporation, determined in
accordance with the | ||
determination of income and distributive share of
income | ||
under Sections 702 and 704 and Subchapter S of the Internal | ||
Revenue
Code. This paragraph is exempt from the provisions | ||
of Section 250. | ||
(f) Investment credit; Enterprise Zone; River Edge | ||
Redevelopment Zone. | ||
(1) A taxpayer shall be allowed a credit against the | ||
tax imposed
by subsections (a) and (b) of this Section for | ||
investment in qualified
property which is placed in service | ||
in an Enterprise Zone created
pursuant to the Illinois | ||
Enterprise Zone Act or, for property placed in service on | ||
or after July 1, 2006, a River Edge Redevelopment Zone |
established pursuant to the River Edge Redevelopment Zone | ||
Act. For partners, shareholders
of Subchapter S | ||
corporations, and owners of limited liability companies,
| ||
if the liability company is treated as a partnership for | ||
purposes of
federal and State income taxation, there shall | ||
be allowed a credit under
this subsection (f) to be | ||
determined in accordance with the determination
of income | ||
and distributive share of income under Sections 702 and 704 | ||
and
Subchapter S of the Internal Revenue Code. The credit | ||
shall be .5% of the
basis for such property. The credit | ||
shall be available only in the taxable
year in which the | ||
property is placed in service in the Enterprise Zone or | ||
River Edge Redevelopment Zone and
shall not be allowed to | ||
the extent that it would reduce a taxpayer's
liability for | ||
the tax imposed by subsections (a) and (b) of this Section | ||
to
below zero. For tax years ending on or after December | ||
31, 1985, the credit
shall be allowed for the tax year in | ||
which the property is placed in
service, or, if the amount | ||
of the credit exceeds the tax liability for that
year, | ||
whether it exceeds the original liability or the liability | ||
as later
amended, such excess may be carried forward and | ||
applied to the tax
liability of the 5 taxable years | ||
following the excess credit year.
The credit shall be | ||
applied to the earliest year for which there is a
| ||
liability. If there is credit from more than one tax year | ||
that is available
to offset a liability, the credit |
accruing first in time shall be applied
first. | ||
(2) The term qualified property means property which: | ||
(A) is tangible, whether new or used, including | ||
buildings and
structural components of buildings; | ||
(B) is depreciable pursuant to Section 167 of the | ||
Internal Revenue
Code, except that "3-year property" | ||
as defined in Section 168(c)(2)(A) of
that Code is not | ||
eligible for the credit provided by this subsection | ||
(f); | ||
(C) is acquired by purchase as defined in Section | ||
179(d) of
the Internal Revenue Code; | ||
(D) is used in the Enterprise Zone or River Edge | ||
Redevelopment Zone by the taxpayer; and | ||
(E) has not been previously used in Illinois in | ||
such a manner and by
such a person as would qualify for | ||
the credit provided by this subsection
(f) or | ||
subsection (e). | ||
(3) The basis of qualified property shall be the basis | ||
used to compute
the depreciation deduction for federal | ||
income tax purposes. | ||
(4) If the basis of the property for federal income tax | ||
depreciation
purposes is increased after it has been placed | ||
in service in the Enterprise
Zone or River Edge | ||
Redevelopment Zone by the taxpayer, the amount of such | ||
increase shall be deemed property
placed in service on the | ||
date of such increase in basis. |
(5) The term "placed in service" shall have the same | ||
meaning as under
Section 46 of the Internal Revenue Code. | ||
(6) If during any taxable year, any property ceases to | ||
be qualified
property in the hands of the taxpayer within | ||
48 months after being placed
in service, or the situs of | ||
any qualified property is moved outside the
Enterprise Zone | ||
or River Edge Redevelopment Zone within 48 months after | ||
being placed in service, the tax
imposed under subsections | ||
(a) and (b) of this Section for such taxable year
shall be | ||
increased. Such increase shall be determined by (i) | ||
recomputing
the investment credit which would have been | ||
allowed for the year in which
credit for such property was | ||
originally allowed by eliminating such
property from such | ||
computation, and (ii) subtracting such recomputed credit
| ||
from the amount of credit previously allowed. For the | ||
purposes of this
paragraph (6), a reduction of the basis of | ||
qualified property resulting
from a redetermination of the | ||
purchase price shall be deemed a disposition
of qualified | ||
property to the extent of such reduction. | ||
(7) There shall be allowed an additional credit equal | ||
to 0.5% of the basis of qualified property placed in | ||
service during the taxable year in a River Edge | ||
Redevelopment Zone, provided such property is placed in | ||
service on or after July 1, 2006, and the taxpayer's base | ||
employment within Illinois has increased by 1% or more over | ||
the preceding year as determined by the taxpayer's |
employment records filed with the Illinois Department of | ||
Employment Security. Taxpayers who are new to Illinois | ||
shall be deemed to have met the 1% growth in base | ||
employment for the first year in which they file employment | ||
records with the Illinois Department of Employment | ||
Security. If, in any year, the increase in base employment | ||
within Illinois over the preceding year is less than 1%, | ||
the additional credit shall be limited to that percentage | ||
times a fraction, the numerator of which is 0.5% and the | ||
denominator of which is 1%, but shall not exceed 0.5%.
| ||
(g) (Blank). Jobs Tax Credit; River Edge Redevelopment Zone | ||
and Foreign Trade Zone or Sub-Zone. | ||
(1) A taxpayer conducting a trade or business, for | ||
taxable years ending on or after December 31, 2006, in a | ||
River Edge Redevelopment Zone or conducting a trade or | ||
business in a federally designated
Foreign Trade Zone or | ||
Sub-Zone shall be allowed a credit against the tax
imposed | ||
by subsections (a) and (b) of this Section in the amount of | ||
$500
per eligible employee hired to work in the zone during | ||
the taxable year. | ||
(2) To qualify for the credit: | ||
(A) the taxpayer must hire 5 or more eligible | ||
employees to work in a River Edge Redevelopment Zone or | ||
federally designated Foreign Trade Zone or Sub-Zone
| ||
during the taxable year; | ||
(B) the taxpayer's total employment within the |
River Edge Redevelopment Zone or
federally designated | ||
Foreign Trade Zone or Sub-Zone must
increase by 5 or | ||
more full-time employees beyond the total employed in | ||
that
zone at the end of the previous tax year for which | ||
a jobs tax
credit under this Section was taken, or | ||
beyond the total employed by the
taxpayer as of | ||
December 31, 1985, whichever is later; and | ||
(C) the eligible employees must be employed 180 | ||
consecutive days in
order to be deemed hired for | ||
purposes of this subsection. | ||
(3) An "eligible employee" means an employee who is: | ||
(A) Certified by the Department of Commerce and | ||
Economic Opportunity
as "eligible for services" | ||
pursuant to regulations promulgated in
accordance with | ||
Title II of the Job Training Partnership Act, Training
| ||
Services for the Disadvantaged or Title III of the Job | ||
Training Partnership
Act, Employment and Training | ||
Assistance for Dislocated Workers Program. | ||
(B) Hired after the River Edge Redevelopment Zone | ||
or federally designated Foreign
Trade Zone or Sub-Zone | ||
was designated or the trade or
business was located in | ||
that zone, whichever is later. | ||
(C) Employed in the River Edge Redevelopment Zone | ||
or Foreign Trade Zone or
Sub-Zone. An employee is | ||
employed in a federally designated Foreign Trade Zone | ||
or Sub-Zone
if his services are rendered there or it is |
the base of
operations for the services performed. | ||
(D) A full-time employee working 30 or more hours | ||
per week. | ||
(4) For tax years ending on or after December 31, 1985 | ||
and prior to
December 31, 1988, the credit shall be allowed | ||
for the tax year in which
the eligible employees are hired. | ||
For tax years ending on or after
December 31, 1988, the | ||
credit shall be allowed for the tax year immediately
| ||
following the tax year in which the eligible employees are | ||
hired. If the
amount of the credit exceeds the tax | ||
liability for that year, whether it
exceeds the original | ||
liability or the liability as later amended, such
excess | ||
may be carried forward and applied to the tax liability of | ||
the 5
taxable years following the excess credit year. The | ||
credit shall be
applied to the earliest year for which | ||
there is a liability. If there is
credit from more than one | ||
tax year that is available to offset a liability,
earlier | ||
credit shall be applied first. | ||
(5) The Department of Revenue shall promulgate such | ||
rules and regulations
as may be deemed necessary to carry | ||
out the purposes of this subsection (g). | ||
(6) The credit shall be available for eligible | ||
employees hired on or
after January 1, 1986. | ||
(h) Investment credit; High Impact Business. | ||
(1) Subject to subsections (b) and (b-5) of Section
5.5 | ||
of the Illinois Enterprise Zone Act, a taxpayer shall be |
allowed a credit
against the tax imposed by subsections (a) | ||
and (b) of this Section for
investment in qualified
| ||
property which is placed in service by a Department of | ||
Commerce and Economic Opportunity
designated High Impact | ||
Business. The credit shall be .5% of the basis
for such | ||
property. The credit shall not be available (i) until the | ||
minimum
investments in qualified property set forth in | ||
subdivision (a)(3)(A) of
Section 5.5 of the Illinois
| ||
Enterprise Zone Act have been satisfied
or (ii) until the | ||
time authorized in subsection (b-5) of the Illinois
| ||
Enterprise Zone Act for entities designated as High Impact | ||
Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and | ||
(a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone | ||
Act, and shall not be allowed to the extent that it would
| ||
reduce a taxpayer's liability for the tax imposed by | ||
subsections (a) and (b) of
this Section to below zero. The | ||
credit applicable to such investments shall be
taken in the | ||
taxable year in which such investments have been completed. | ||
The
credit for additional investments beyond the minimum | ||
investment by a designated
high impact business authorized | ||
under subdivision (a)(3)(A) of Section 5.5 of
the Illinois | ||
Enterprise Zone Act shall be available only in the taxable | ||
year in
which the property is placed in service and shall | ||
not be allowed to the extent
that it would reduce a | ||
taxpayer's liability for the tax imposed by subsections
(a) | ||
and (b) of this Section to below zero.
For tax years ending |
on or after December 31, 1987, the credit shall be
allowed | ||
for the tax year in which the property is placed in | ||
service, or, if
the amount of the credit exceeds the tax | ||
liability for that year, whether
it exceeds the original | ||
liability or the liability as later amended, such
excess | ||
may be carried forward and applied to the tax liability of | ||
the 5
taxable years following the excess credit year. The | ||
credit shall be
applied to the earliest year for which | ||
there is a liability. If there is
credit from more than one | ||
tax year that is available to offset a liability,
the | ||
credit accruing first in time shall be applied first. | ||
Changes made in this subdivision (h)(1) by Public Act | ||
88-670
restore changes made by Public Act 85-1182 and | ||
reflect existing law. | ||
(2) The term qualified property means property which: | ||
(A) is tangible, whether new or used, including | ||
buildings and
structural components of buildings; | ||
(B) is depreciable pursuant to Section 167 of the | ||
Internal Revenue
Code, except that "3-year property" | ||
as defined in Section 168(c)(2)(A) of
that Code is not | ||
eligible for the credit provided by this subsection | ||
(h); | ||
(C) is acquired by purchase as defined in Section | ||
179(d) of the
Internal Revenue Code; and | ||
(D) is not eligible for the Enterprise Zone | ||
Investment Credit provided
by subsection (f) of this |
Section. | ||
(3) The basis of qualified property shall be the basis | ||
used to compute
the depreciation deduction for federal | ||
income tax purposes. | ||
(4) If the basis of the property for federal income tax | ||
depreciation
purposes is increased after it has been placed | ||
in service in a federally
designated Foreign Trade Zone or | ||
Sub-Zone located in Illinois by the taxpayer,
the amount of | ||
such increase shall be deemed property placed in service on
| ||
the date of such increase in basis. | ||
(5) The term "placed in service" shall have the same | ||
meaning as under
Section 46 of the Internal Revenue Code. | ||
(6) If during any taxable year ending on or before | ||
December 31, 1996,
any property ceases to be qualified
| ||
property in the hands of the taxpayer within 48 months | ||
after being placed
in service, or the situs of any | ||
qualified property is moved outside
Illinois within 48 | ||
months after being placed in service, the tax imposed
under | ||
subsections (a) and (b) of this Section for such taxable | ||
year shall
be increased. Such increase shall be determined | ||
by (i) recomputing the
investment credit which would have | ||
been allowed for the year in which
credit for such property | ||
was originally allowed by eliminating such
property from | ||
such computation, and (ii) subtracting such recomputed | ||
credit
from the amount of credit previously allowed. For | ||
the purposes of this
paragraph (6), a reduction of the |
basis of qualified property resulting
from a | ||
redetermination of the purchase price shall be deemed a | ||
disposition
of qualified property to the extent of such | ||
reduction. | ||
(7) Beginning with tax years ending after December 31, | ||
1996, if a
taxpayer qualifies for the credit under this | ||
subsection (h) and thereby is
granted a tax abatement and | ||
the taxpayer relocates its entire facility in
violation of | ||
the explicit terms and length of the contract under Section
| ||
18-183 of the Property Tax Code, the tax imposed under | ||
subsections
(a) and (b) of this Section shall be increased | ||
for the taxable year
in which the taxpayer relocated its | ||
facility by an amount equal to the
amount of credit | ||
received by the taxpayer under this subsection (h). | ||
(i) Credit for Personal Property Tax Replacement Income | ||
Tax.
For tax years ending prior to December 31, 2003, a credit | ||
shall be allowed
against the tax imposed by
subsections (a) and | ||
(b) of this Section for the tax imposed by subsections (c)
and | ||
(d) of this Section. This credit shall be computed by | ||
multiplying the tax
imposed by subsections (c) and (d) of this | ||
Section by a fraction, the numerator
of which is base income | ||
allocable to Illinois and the denominator of which is
Illinois | ||
base income, and further multiplying the product by the tax | ||
rate
imposed by subsections (a) and (b) of this Section. | ||
Any credit earned on or after December 31, 1986 under
this | ||
subsection which is unused in the year
the credit is computed |
because it exceeds the tax liability imposed by
subsections (a) | ||
and (b) for that year (whether it exceeds the original
| ||
liability or the liability as later amended) may be carried | ||
forward and
applied to the tax liability imposed by subsections | ||
(a) and (b) of the 5
taxable years following the excess credit | ||
year, provided that no credit may
be carried forward to any | ||
year ending on or
after December 31, 2003. This credit shall be
| ||
applied first to the earliest year for which there is a | ||
liability. If
there is a credit under this subsection from more | ||
than one tax year that is
available to offset a liability the | ||
earliest credit arising under this
subsection shall be applied | ||
first. | ||
If, during any taxable year ending on or after December 31, | ||
1986, the
tax imposed by subsections (c) and (d) of this | ||
Section for which a taxpayer
has claimed a credit under this | ||
subsection (i) is reduced, the amount of
credit for such tax | ||
shall also be reduced. Such reduction shall be
determined by | ||
recomputing the credit to take into account the reduced tax
| ||
imposed by subsections (c) and (d). If any portion of the
| ||
reduced amount of credit has been carried to a different | ||
taxable year, an
amended return shall be filed for such taxable | ||
year to reduce the amount of
credit claimed. | ||
(j) Training expense credit. Beginning with tax years | ||
ending on or
after December 31, 1986 and prior to December 31, | ||
2003, a taxpayer shall be
allowed a credit against the
tax | ||
imposed by subsections (a) and (b) under this Section
for all |
amounts paid or accrued, on behalf of all persons
employed by | ||
the taxpayer in Illinois or Illinois residents employed
outside | ||
of Illinois by a taxpayer, for educational or vocational | ||
training in
semi-technical or technical fields or semi-skilled | ||
or skilled fields, which
were deducted from gross income in the | ||
computation of taxable income. The
credit against the tax | ||
imposed by subsections (a) and (b) shall be 1.6% of
such | ||
training expenses. For partners, shareholders of subchapter S
| ||
corporations, and owners of limited liability companies, if the | ||
liability
company is treated as a partnership for purposes of | ||
federal and State income
taxation, there shall be allowed a | ||
credit under this subsection (j) to be
determined in accordance | ||
with the determination of income and distributive
share of | ||
income under Sections 702 and 704 and subchapter S of the | ||
Internal
Revenue Code. | ||
Any credit allowed under this subsection which is unused in | ||
the year
the credit is earned may be carried forward to each of | ||
the 5 taxable
years following the year for which the credit is | ||
first computed until it is
used. This credit shall be applied | ||
first to the earliest year for which
there is a liability. If | ||
there is a credit under this subsection from more
than one tax | ||
year that is available to offset a liability the earliest
| ||
credit arising under this subsection shall be applied first. No | ||
carryforward
credit may be claimed in any tax year ending on or | ||
after
December 31, 2003. | ||
(k) Research and development credit. For tax years ending |
after July 1, 1990 and prior to
December 31, 2003, and | ||
beginning again for tax years ending on or after December 31, | ||
2004, and ending prior to January 1, 2016, a taxpayer shall be
| ||
allowed a credit against the tax imposed by subsections (a) and | ||
(b) of this
Section for increasing research activities in this | ||
State. The credit
allowed against the tax imposed by | ||
subsections (a) and (b) shall be equal
to 6 1/2% of the | ||
qualifying expenditures for increasing research activities
in | ||
this State. For partners, shareholders of subchapter S | ||
corporations, and
owners of limited liability companies, if the | ||
liability company is treated as a
partnership for purposes of | ||
federal and State income taxation, there shall be
allowed a | ||
credit under this subsection to be determined in accordance | ||
with the
determination of income and distributive share of | ||
income under Sections 702 and
704 and subchapter S of the | ||
Internal Revenue Code. | ||
For purposes of this subsection, "qualifying expenditures" | ||
means the
qualifying expenditures as defined for the federal | ||
credit for increasing
research activities which would be | ||
allowable under Section 41 of the
Internal Revenue Code and | ||
which are conducted in this State, "qualifying
expenditures for | ||
increasing research activities in this State" means the
excess | ||
of qualifying expenditures for the taxable year in which | ||
incurred
over qualifying expenditures for the base period, | ||
"qualifying expenditures
for the base period" means the average | ||
of the qualifying expenditures for
each year in the base |
period, and "base period" means the 3 taxable years
immediately | ||
preceding the taxable year for which the determination is
being | ||
made. | ||
Any credit in excess of the tax liability for the taxable | ||
year
may be carried forward. A taxpayer may elect to have the
| ||
unused credit shown on its final completed return carried over | ||
as a credit
against the tax liability for the following 5 | ||
taxable years or until it has
been fully used, whichever occurs | ||
first; provided that no credit earned in a tax year ending | ||
prior to December 31, 2003 may be carried forward to any year | ||
ending on or after December 31, 2003. | ||
If an unused credit is carried forward to a given year from | ||
2 or more
earlier years, that credit arising in the earliest | ||
year will be applied
first against the tax liability for the | ||
given year. If a tax liability for
the given year still | ||
remains, the credit from the next earliest year will
then be | ||
applied, and so on, until all credits have been used or no tax
| ||
liability for the given year remains. Any remaining unused | ||
credit or
credits then will be carried forward to the next | ||
following year in which a
tax liability is incurred, except | ||
that no credit can be carried forward to
a year which is more | ||
than 5 years after the year in which the expense for
which the | ||
credit is given was incurred. | ||
No inference shall be drawn from this amendatory Act of the | ||
91st General
Assembly in construing this Section for taxable | ||
years beginning before January
1, 1999. |
(l) Environmental Remediation Tax Credit. | ||
(i) For tax years ending after December 31, 1997 and on | ||
or before
December 31, 2001, a taxpayer shall be allowed a | ||
credit against the tax
imposed by subsections (a) and (b) | ||
of this Section for certain amounts paid
for unreimbursed | ||
eligible remediation costs, as specified in this | ||
subsection.
For purposes of this Section, "unreimbursed | ||
eligible remediation costs" means
costs approved by the | ||
Illinois Environmental Protection Agency ("Agency") under
| ||
Section 58.14 of the Environmental Protection Act that were | ||
paid in performing
environmental remediation at a site for | ||
which a No Further Remediation Letter
was issued by the | ||
Agency and recorded under Section 58.10 of the | ||
Environmental
Protection Act. The credit must be claimed | ||
for the taxable year in which
Agency approval of the | ||
eligible remediation costs is granted. The credit is
not | ||
available to any taxpayer if the taxpayer or any related | ||
party caused or
contributed to, in any material respect, a | ||
release of regulated substances on,
in, or under the site | ||
that was identified and addressed by the remedial
action | ||
pursuant to the Site Remediation Program of the | ||
Environmental Protection
Act. After the Pollution Control | ||
Board rules are adopted pursuant to the
Illinois | ||
Administrative Procedure Act for the administration and | ||
enforcement of
Section 58.9 of the Environmental | ||
Protection Act, determinations as to credit
availability |
for purposes of this Section shall be made consistent with | ||
those
rules. For purposes of this Section, "taxpayer" | ||
includes a person whose tax
attributes the taxpayer has | ||
succeeded to under Section 381 of the Internal
Revenue Code | ||
and "related party" includes the persons disallowed a | ||
deduction
for losses by paragraphs (b), (c), and (f)(1) of | ||
Section 267 of the Internal
Revenue Code by virtue of being | ||
a related taxpayer, as well as any of its
partners. The | ||
credit allowed against the tax imposed by subsections (a) | ||
and
(b) shall be equal to 25% of the unreimbursed eligible | ||
remediation costs in
excess of $100,000 per site, except | ||
that the $100,000 threshold shall not apply
to any site | ||
contained in an enterprise zone as determined by the | ||
Department of
Commerce and Community Affairs (now | ||
Department of Commerce and Economic Opportunity). The | ||
total credit allowed shall not exceed
$40,000 per year with | ||
a maximum total of $150,000 per site. For partners and
| ||
shareholders of subchapter S corporations, there shall be | ||
allowed a credit
under this subsection to be determined in | ||
accordance with the determination of
income and | ||
distributive share of income under Sections 702 and 704 and
| ||
subchapter S of the Internal Revenue Code. | ||
(ii) A credit allowed under this subsection that is | ||
unused in the year
the credit is earned may be carried | ||
forward to each of the 5 taxable years
following the year | ||
for which the credit is first earned until it is used.
The |
term "unused credit" does not include any amounts of | ||
unreimbursed eligible
remediation costs in excess of the | ||
maximum credit per site authorized under
paragraph (i). | ||
This credit shall be applied first to the earliest year
for | ||
which there is a liability. If there is a credit under this | ||
subsection
from more than one tax year that is available to | ||
offset a liability, the
earliest credit arising under this | ||
subsection shall be applied first. A
credit allowed under | ||
this subsection may be sold to a buyer as part of a sale
of | ||
all or part of the remediation site for which the credit | ||
was granted. The
purchaser of a remediation site and the | ||
tax credit shall succeed to the unused
credit and remaining | ||
carry-forward period of the seller. To perfect the
| ||
transfer, the assignor shall record the transfer in the | ||
chain of title for the
site and provide written notice to | ||
the Director of the Illinois Department of
Revenue of the | ||
assignor's intent to sell the remediation site and the | ||
amount of
the tax credit to be transferred as a portion of | ||
the sale. In no event may a
credit be transferred to any | ||
taxpayer if the taxpayer or a related party would
not be | ||
eligible under the provisions of subsection (i). | ||
(iii) For purposes of this Section, the term "site" | ||
shall have the same
meaning as under Section 58.2 of the | ||
Environmental Protection Act. | ||
(m) Education expense credit. Beginning with tax years | ||
ending after
December 31, 1999, a taxpayer who
is the custodian |
of one or more qualifying pupils shall be allowed a credit
| ||
against the tax imposed by subsections (a) and (b) of this | ||
Section for
qualified education expenses incurred on behalf of | ||
the qualifying pupils.
The credit shall be equal to 25% of | ||
qualified education expenses, but in no
event may the total | ||
credit under this subsection claimed by a
family that is the
| ||
custodian of qualifying pupils exceed $500. In no event shall a | ||
credit under
this subsection reduce the taxpayer's liability | ||
under this Act to less than
zero. This subsection is exempt | ||
from the provisions of Section 250 of this
Act. | ||
For purposes of this subsection: | ||
"Qualifying pupils" means individuals who (i) are | ||
residents of the State of
Illinois, (ii) are under the age of | ||
21 at the close of the school year for
which a credit is | ||
sought, and (iii) during the school year for which a credit
is | ||
sought were full-time pupils enrolled in a kindergarten through | ||
twelfth
grade education program at any school, as defined in | ||
this subsection. | ||
"Qualified education expense" means the amount incurred
on | ||
behalf of a qualifying pupil in excess of $250 for tuition, | ||
book fees, and
lab fees at the school in which the pupil is | ||
enrolled during the regular school
year. | ||
"School" means any public or nonpublic elementary or | ||
secondary school in
Illinois that is in compliance with Title | ||
VI of the Civil Rights Act of 1964
and attendance at which | ||
satisfies the requirements of Section 26-1 of the
School Code, |
except that nothing shall be construed to require a child to
| ||
attend any particular public or nonpublic school to qualify for | ||
the credit
under this Section. | ||
"Custodian" means, with respect to qualifying pupils, an | ||
Illinois resident
who is a parent, the parents, a legal | ||
guardian, or the legal guardians of the
qualifying pupils. | ||
(n) River Edge Redevelopment Zone site remediation tax | ||
credit.
| ||
(i) For tax years ending on or after December 31, 2006, | ||
a taxpayer shall be allowed a credit against the tax | ||
imposed by subsections (a) and (b) of this Section for | ||
certain amounts paid for unreimbursed eligible remediation | ||
costs, as specified in this subsection. For purposes of | ||
this Section, "unreimbursed eligible remediation costs" | ||
means costs approved by the Illinois Environmental | ||
Protection Agency ("Agency") under Section 58.14a of the | ||
Environmental Protection Act that were paid in performing | ||
environmental remediation at a site within a River Edge | ||
Redevelopment Zone for which a No Further Remediation | ||
Letter was issued by the Agency and recorded under Section | ||
58.10 of the Environmental Protection Act. The credit must | ||
be claimed for the taxable year in which Agency approval of | ||
the eligible remediation costs is granted. The credit is | ||
not available to any taxpayer if the taxpayer or any | ||
related party caused or contributed to, in any material | ||
respect, a release of regulated substances on, in, or under |
the site that was identified and addressed by the remedial | ||
action pursuant to the Site Remediation Program of the | ||
Environmental Protection Act. Determinations as to credit | ||
availability for purposes of this Section shall be made | ||
consistent with rules adopted by the Pollution Control | ||
Board pursuant to the Illinois Administrative Procedure | ||
Act for the administration and enforcement of Section 58.9 | ||
of the Environmental Protection Act. For purposes of this | ||
Section, "taxpayer" includes a person whose tax attributes | ||
the taxpayer has succeeded to under Section 381 of the | ||
Internal Revenue Code and "related party" includes the | ||
persons disallowed a deduction for losses by paragraphs | ||
(b), (c), and (f)(1) of Section 267 of the Internal Revenue | ||
Code by virtue of being a related taxpayer, as well as any | ||
of its partners. The credit allowed against the tax imposed | ||
by subsections (a) and (b) shall be equal to 25% of the | ||
unreimbursed eligible remediation costs in excess of | ||
$100,000 per site. | ||
(ii) A credit allowed under this subsection that is | ||
unused in the year the credit is earned may be carried | ||
forward to each of the 5 taxable years following the year | ||
for which the credit is first earned until it is used. This | ||
credit shall be applied first to the earliest year for | ||
which there is a liability. If there is a credit under this | ||
subsection from more than one tax year that is available to | ||
offset a liability, the earliest credit arising under this |
subsection shall be applied first. A credit allowed under | ||
this subsection may be sold to a buyer as part of a sale of | ||
all or part of the remediation site for which the credit | ||
was granted. The purchaser of a remediation site and the | ||
tax credit shall succeed to the unused credit and remaining | ||
carry-forward period of the seller. To perfect the | ||
transfer, the assignor shall record the transfer in the | ||
chain of title for the site and provide written notice to | ||
the Director of the Illinois Department of Revenue of the | ||
assignor's intent to sell the remediation site and the | ||
amount of the tax credit to be transferred as a portion of | ||
the sale. In no event may a credit be transferred to any | ||
taxpayer if the taxpayer or a related party would not be | ||
eligible under the provisions of subsection (i). | ||
(iii) For purposes of this Section, the term "site" | ||
shall have the same meaning as under Section 58.2 of the | ||
Environmental Protection Act. | ||
(Source: P.A. 96-115, eff. 7-31-09; 96-116, eff. 7-31-09; | ||
96-937, eff. 6-23-10; 96-1000, eff. 7-2-10; 96-1496, eff. | ||
1-13-11; 97-2, eff. 5-6-11; 97-636, eff. 6-1-12; 97-905, eff. | ||
8-7-12.) | ||
Section 5-33. The Use Tax Act is amended by changing | ||
Section 9 as follows: | ||
(35 ILCS 105/9) (from Ch. 120, par. 439.9) |
Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||
and
trailers that are required to be registered with an agency | ||
of this State,
each retailer
required or authorized to collect | ||
the tax imposed by this Act shall pay
to the Department the | ||
amount of such tax (except as otherwise provided)
at the time | ||
when he is required to file his return for the period during
| ||
which such tax was collected, less a discount of 2.1% prior to
| ||
January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||
per calendar
year, whichever is greater, which is allowed to | ||
reimburse the retailer
for expenses incurred in collecting the | ||
tax, keeping records, preparing
and filing returns, remitting | ||
the tax and supplying data to the
Department on request. In the | ||
case of retailers who report and pay the
tax on a transaction | ||
by transaction basis, as provided in this Section,
such | ||
discount shall be taken with each such tax remittance instead | ||
of
when such retailer files his periodic return. A retailer | ||
need not remit
that part of any tax collected by him to the | ||
extent that he is required
to remit and does remit the tax | ||
imposed by the Retailers' Occupation
Tax Act, with respect to | ||
the sale of the same property. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the retailer, in collecting
the tax (except as to motor | ||
vehicles, watercraft, aircraft, and
trailers that are required |
to be registered with an agency of this State),
may collect for | ||
each
tax return period, only the tax applicable to that part of | ||
the selling
price actually received during such tax return | ||
period. | ||
Except as provided in this Section, on or before the | ||
twentieth day of each
calendar month, such retailer shall file | ||
a return for the preceding
calendar month. Such return shall be | ||
filed on forms prescribed by the
Department and shall furnish | ||
such information as the Department may
reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this |
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the |
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall notify
all taxpayers required to make payments | ||
by electronic funds transfer. All
taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and any
taxpayers authorized to voluntarily make | ||
payments by electronic funds transfer
shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act, the Service |
Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||
calendar quarters, he shall file a return with the
Department | ||
each month by the 20th day of the month next following the | ||
month
during which such tax liability is incurred and shall | ||
make payments to the
Department on or before the 7th, 15th, | ||
22nd and last day of the month
during which such liability is | ||
incurred.
On and after October 1, 2000, if the taxpayer's | ||
average monthly tax liability
to the Department under this Act, | ||
the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||
Act, and the Service Use Tax Act was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the
month during
which such | ||
liability is incurred.
If the month during which such tax
| ||
liability is incurred began prior to January 1, 1985, each | ||
payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||
actual liability for the month or an amount set by the | ||
Department not to
exceed 1/4 of the average monthly liability | ||
of the taxpayer to the
Department for the preceding 4 complete | ||
calendar quarters (excluding the
month of highest liability and | ||
the month of lowest liability in such 4
quarter period). If the | ||
month during which such tax liability is incurred
begins on or | ||
after January 1, 1985, and prior to January 1, 1987, each
| ||
payment shall be in an amount equal to 22.5% of the taxpayer's |
actual liability
for the month or 27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax liability
is incurred begins on | ||
or after January 1, 1987, and prior to January 1,
1988, each | ||
payment shall be in an amount equal to 22.5% of the taxpayer's
| ||
actual liability for the month or 26.25% of the taxpayer's | ||
liability for
the same calendar month of the preceding year. If | ||
the month during which such
tax liability is incurred begins on | ||
or after January 1, 1988, and prior to
January 1, 1989,
or | ||
begins on or after January 1, 1996, each payment shall be in an | ||
amount equal
to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of the
taxpayer's liability for the same | ||
calendar month of the preceding year. If the
month during which | ||
such tax liability is incurred begins on or after January 1,
| ||
1989,
and prior to January 1, 1996, each payment shall be in an | ||
amount equal to 22.5%
of the taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against the final tax
liability
of the taxpayer's return for | ||
that month. Before October 1, 2000, once
applicable, the | ||
requirement
of the making of quarter monthly payments to the | ||
Department shall continue
until such taxpayer's average | ||
monthly liability to the Department during
the preceding 4 | ||
complete calendar quarters (excluding the month of highest
|
liability and the month of lowest liability) is less than
| ||
$9,000, or until
such taxpayer's average monthly liability to | ||
the Department as computed for
each calendar quarter of the 4 | ||
preceding complete calendar quarter period
is less than | ||
$10,000. However, if a taxpayer can show the
Department that
a | ||
substantial change in the taxpayer's business has occurred | ||
which causes
the taxpayer to anticipate that his average | ||
monthly tax liability for the
reasonably foreseeable future | ||
will fall below the $10,000 threshold
stated above, then
such | ||
taxpayer
may petition the Department for change in such | ||
taxpayer's reporting status.
On and after October 1, 2000, once | ||
applicable, the requirement of the making
of quarter monthly | ||
payments to the Department shall continue until such
taxpayer's | ||
average monthly liability to the Department during the | ||
preceding 4
complete calendar quarters (excluding the month of | ||
highest liability and the
month of lowest liability) is less | ||
than $19,000 or until such taxpayer's
average monthly liability | ||
to the Department as computed for each calendar
quarter of the | ||
4 preceding complete calendar quarter period is less than
| ||
$20,000. However, if a taxpayer can show the Department that a | ||
substantial
change in the taxpayer's business has occurred | ||
which causes the taxpayer to
anticipate that his average | ||
monthly tax liability for the reasonably
foreseeable future | ||
will fall below the $20,000 threshold stated above, then
such | ||
taxpayer may petition the Department for a change in such | ||
taxpayer's
reporting status.
The Department shall change such |
taxpayer's reporting status unless it
finds that such change is | ||
seasonal in nature and not likely to be long
term. If any such | ||
quarter monthly payment is not paid at the time or in
the | ||
amount required by this Section, then the taxpayer shall be | ||
liable for
penalties and interest on
the difference between the | ||
minimum amount due and the amount of such
quarter monthly | ||
payment actually and timely paid, except insofar as the
| ||
taxpayer has previously made payments for that month to the | ||
Department in
excess of the minimum payments previously due as | ||
provided in this Section.
The Department shall make reasonable | ||
rules and regulations to govern the
quarter monthly payment | ||
amount and quarter monthly payment dates for
taxpayers who file | ||
on other than a calendar monthly basis. | ||
If any such payment provided for in this Section exceeds | ||
the taxpayer's
liabilities under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act and the | ||
Service Use Tax Act, as shown by an original
monthly return, | ||
the Department shall issue to the taxpayer a credit
memorandum | ||
no later than 30 days after the date of payment, which
| ||
memorandum may be submitted by the taxpayer to the Department | ||
in payment of
tax liability subsequently to be remitted by the | ||
taxpayer to the Department
or be assigned by the taxpayer to a | ||
similar taxpayer under this Act, the
Retailers' Occupation Tax | ||
Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||
in accordance with reasonable rules and regulations to
be | ||
prescribed by the Department, except that if such excess |
payment is
shown on an original monthly return and is made | ||
after December 31, 1986, no
credit memorandum shall be issued, | ||
unless requested by the taxpayer. If no
such request is made, | ||
the taxpayer may credit such excess payment against
tax | ||
liability subsequently to be remitted by the taxpayer to the | ||
Department
under this Act, the Retailers' Occupation Tax Act, | ||
the Service Occupation
Tax Act or the Service Use Tax Act, in | ||
accordance with reasonable rules and
regulations prescribed by | ||
the Department. If the Department subsequently
determines that | ||
all or any part of the credit taken was not actually due to
the | ||
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||
be
reduced by 2.1% or 1.75% of the difference between the | ||
credit taken and
that actually due, and the taxpayer shall be | ||
liable for penalties and
interest on such difference. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February,
and March of a given | ||
year being due by April 20 of such year; with the
return for | ||
April, May and June of a given year being due by July 20 of
such | ||
year; with the return for July, August and September of a given
| ||
year being due by October 20 of such year, and with the return | ||
for
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the retailer is otherwise required to file a monthly or |
quarterly
return and if the retailer's average monthly tax | ||
liability to the
Department does not exceed $50, the Department | ||
may authorize his returns to
be filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, every
retailer selling this kind of | ||
tangible personal property shall file,
with the Department, | ||
upon a form to be prescribed and supplied by the
Department, a | ||
separate return for each such item of tangible personal
| ||
property which the retailer sells, except that if, in the same
| ||
transaction, (i) a retailer of aircraft, watercraft, motor | ||
vehicles or
trailers transfers more than
one aircraft, | ||
watercraft, motor
vehicle or trailer to another aircraft, | ||
watercraft, motor vehicle or
trailer retailer for the purpose |
of resale
or (ii) a retailer of aircraft, watercraft, motor | ||
vehicles, or trailers
transfers more than one aircraft, | ||
watercraft, motor vehicle, or trailer to a
purchaser for use as | ||
a qualifying rolling stock as provided in Section 3-55 of
this | ||
Act, then
that seller may report the transfer of all the
| ||
aircraft, watercraft, motor
vehicles
or trailers involved in | ||
that transaction to the Department on the same
uniform
| ||
invoice-transaction reporting return form.
For purposes of | ||
this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||
watercraft as defined in Section 3-2 of the Boat Registration | ||
and Safety Act,
a
personal watercraft, or any boat equipped | ||
with an inboard motor. | ||
The transaction reporting return in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 2 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on |
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
and aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 2 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the date of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner |
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the tax | ||
that is imposed by this Act may be transmitted to
the | ||
Department by way of the State agency with which, or State | ||
officer
with whom, the tangible personal property must be | ||
titled or registered
(if titling or registration is required) | ||
if the Department and such
agency or State officer determine | ||
that this procedure will expedite the
processing of | ||
applications for title or registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
tax receipt | ||
(or a certificate of exemption if the Department is
satisfied | ||
that the particular sale is tax exempt) which such purchaser
| ||
may submit to the agency with which, or State officer with | ||
whom, he must
title or register the tangible personal property | ||
that is involved (if
titling or registration is required) in | ||
support of such purchaser's
application for an Illinois | ||
certificate or other evidence of title or
registration to such | ||
tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration |
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
tax or proof of
exemption made to the Department before the | ||
retailer is willing to take
these actions and such user has not | ||
paid the tax to the retailer, such
user may certify to the fact | ||
of such delay by the retailer, and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Where a retailer collects the tax with respect to the | ||
selling price
of tangible personal property which he sells and | ||
the purchaser
thereafter returns such tangible personal | ||
property and the retailer
refunds the selling price thereof to |
the purchaser, such retailer shall
also refund, to the | ||
purchaser, the tax so collected from the purchaser.
When filing | ||
his return for the period in which he refunds such tax to
the | ||
purchaser, the retailer may deduct the amount of the tax so | ||
refunded
by him to the purchaser from any other use tax which | ||
such retailer may
be required to pay or remit to the | ||
Department, as shown by such return,
if the amount of the tax | ||
to be deducted was previously remitted to the
Department by | ||
such retailer. If the retailer has not previously
remitted the | ||
amount of such tax to the Department, he is entitled to no
| ||
deduction under this Act upon refunding such tax to the | ||
purchaser. | ||
Any retailer filing a return under this Section shall also | ||
include
(for the purpose of paying tax thereon) the total tax | ||
covered by such
return upon the selling price of tangible | ||
personal property purchased by
him at retail from a retailer, | ||
but as to which the tax imposed by this
Act was not collected | ||
from the retailer filing such return, and such
retailer shall | ||
remit the amount of such tax to the Department when
filing such | ||
return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable retailers, who are required to file | ||
returns hereunder and also
under the Retailers' Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. |
Where the retailer has more than one business registered | ||
with the
Department under separate registration under this Act, | ||
such retailer may
not file each return that is due as a single | ||
return covering all such
registered businesses, but shall file | ||
separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund, a special | ||
fund in the State Treasury
which is hereby created, the net | ||
revenue realized for the preceding month
from the 1% tax on | ||
sales of food for human consumption which is to be
consumed off | ||
the premises where it is sold (other than alcoholic beverages,
| ||
soft drinks and food which has been prepared for immediate | ||
consumption) and
prescription and nonprescription medicines, | ||
drugs, medical appliances and
insulin, urine testing | ||
materials, syringes and needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate
on the selling price of tangible personal property | ||
which is purchased
outside Illinois at retail from a retailer | ||
and which is titled or
registered by an agency of this State's | ||
government. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund, a special | ||
fund in the State
Treasury, 20% of the net revenue realized
for | ||
the preceding month from the 6.25% general rate on the selling
|
price of tangible personal property, other than tangible | ||
personal property
which is purchased outside Illinois at retail | ||
from a retailer and which is
titled or registered by an agency | ||
of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each
month the Department shall pay into the
| ||
State and Local Sales Tax Reform Fund 100% of the net revenue | ||
realized for the
preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property which is | ||
purchased outside Illinois at retail
from a retailer and which | ||
is titled or registered by an agency of this
State's | ||
government. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. |
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act (CAA) Permit Fund under this Act | ||
and the Retailers' Occupation Tax Act shall not exceed | ||
$2,000,000 in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, and | ||
the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||
in any State fiscal year. As used in this paragraph, the | ||
"average monthly deficit" shall be equal to the difference | ||
between the average monthly claims for payment by the fund and | ||
the average monthly revenues deposited into the fund, excluding | ||
payments made pursuant to this paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||
and after July 1, 1989, 3.8% thereof shall be paid into the
| ||
Build Illinois Fund; provided, however, that if in any fiscal | ||
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||
may be, of the
moneys received by the Department and required | ||
to be paid into the Build
Illinois Fund pursuant to Section 3 | ||
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts being
hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||
may be, of moneys being hereinafter called the "Tax Act | ||
Amount",
and (2) the amount transferred to the Build Illinois | ||
Fund from the State
and Local Sales Tax Reform Fund shall be | ||
less than the Annual Specified
Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax Act), an
amount equal to the | ||
difference shall be immediately paid into the Build
Illinois | ||
Fund from other moneys received by the Department pursuant to | ||
the
Tax Acts; and further provided, that if on the last | ||
business day of any
month the sum of (1) the Tax Act Amount | ||
required to be deposited into the
Build Illinois Bond Account | ||
in the Build Illinois Fund during such month
and (2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department |
pursuant to the Tax Acts; and,
further provided, that in no | ||
event shall the payments required under the
preceding proviso | ||
result in aggregate payments into the Build Illinois Fund
| ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the greater
of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for such
fiscal year; and, further provided, | ||
that the amounts payable into the Build
Illinois Fund under | ||
this clause (b) shall be payable only until such time
as the | ||
aggregate amount on deposit under each trust
indenture securing | ||
Bonds issued and outstanding pursuant to the Build
Illinois | ||
Bond Act is sufficient, taking into account any future | ||
investment
income, to fully provide, in accordance with such | ||
indenture, for the
defeasance of or the payment of the | ||
principal of, premium, if any, and
interest on the Bonds | ||
secured by such indenture and on any Bonds expected
to be | ||
issued thereafter and all fees and costs payable with respect | ||
thereto,
all as certified by the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last
business day of any month in which Bonds are | ||
outstanding pursuant to the
Build Illinois Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency |
shall be immediately paid
from other moneys received by the | |||||||||||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | |||||||||||
provided, however, that any amounts paid to the
Build Illinois | |||||||||||
Fund in any fiscal year pursuant to this sentence shall be
| |||||||||||
deemed to constitute payments pursuant to clause (b) of the | |||||||||||
preceding
sentence and shall reduce the amount otherwise | |||||||||||
payable for such fiscal year
pursuant to clause (b) of the | |||||||||||
preceding sentence. The moneys received by
the Department | |||||||||||
pursuant to this Act and required to be deposited into the
| |||||||||||
Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||
installment of the amount requested in the
certificate of the | |||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||
in
excess of the sums designated as "Total Deposit", shall be
| |||||||||||
deposited in the aggregate from collections under Section 9 of | |||||||||||
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||
9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||
Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||
|
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection |
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any amendments thereto
hereafter | ||
enacted,
beginning July 1, 1993, the Department shall each | ||
month pay into the Illinois
Tax Increment Fund 0.27% of 80% of | ||
the net revenue realized for the preceding
month from the 6.25% | ||
general rate on the selling price of tangible personal
| ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of |
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, 75% thereof shall be paid into the State | ||
Treasury and 25%
shall be reserved in a special account and | ||
used only for the transfer to
the Common School Fund as part of | ||
the monthly transfer from the General
Revenue Fund in | ||
accordance with Section 8a of the State
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected
by the State pursuant to this Act, less the amount | ||
paid out during that
month as refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. |
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11; | ||
97-333, eff. 8-12-11.) | ||
Section 5-35. The Service Use Tax Act is amended by | ||
changing Section 9 as follows: | ||
(35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax
(except as otherwise provided) at the time when he | ||
is required to file
his return for the period during which such | ||
tax was collected, less a
discount of 2.1% prior to January 1, | ||
1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||
year, whichever is greater, which is allowed to
reimburse the | ||
serviceman for expenses incurred in collecting the tax,
keeping | ||
records, preparing and filing returns, remitting the tax and
| ||
supplying data to the Department on request. A serviceman need | ||
not remit
that part of any tax collected by him to the extent | ||
that he is required to
pay and does pay the tax imposed by the | ||
Service Occupation Tax Act with
respect to his sale of service | ||
involving the incidental transfer by him of
the same property. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a return for the
preceding calendar month | ||
in accordance with reasonable Rules and
Regulations to be |
promulgated by the Department. Such return shall be
filed on a | ||
form prescribed by the Department and shall contain such
| ||
information as the Department may reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be |
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of
the Department by electronic | ||
funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||
an average monthly tax liability of $100,000 or more shall
make | ||
all payments required by rules of the Department by electronic | ||
funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||
an average monthly
tax liability of $50,000 or more shall make | ||
all payments required by rules
of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax
liability" means the sum of the | ||
taxpayer's liabilities under this Act, and
under all other | ||
State and local occupation and use tax laws administered by the
| ||
Department, for the immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. |
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall
make those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer
may make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
If the serviceman is otherwise required to file a monthly | ||
return and
if the serviceman's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February
and March of a given year | ||
being due by April 20 of such year; with the
return for April, | ||
May and June of a given year being due by July 20 of
such year; | ||
with the return for July, August and September of a given
year | ||
being due by October 20 of such year, and with the return for
| ||
October, November and December of a given year being due by | ||
January 20
of the following year. |
If the serviceman is otherwise required to file a monthly | ||
or quarterly
return and if the serviceman's average monthly tax | ||
liability to the Department
does not exceed $50, the Department | ||
may authorize his returns to be
filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a serviceman may file his return, in the | ||
case of any
serviceman who ceases to engage in a kind of | ||
business which makes him
responsible for filing returns under | ||
this Act, such serviceman shall
file a final return under this | ||
Act with the Department not more than 1
month after | ||
discontinuing such business. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
property which he sells and the purchaser | ||
thereafter returns such
property and the serviceman refunds the | ||
selling price thereof to the
purchaser, such serviceman shall | ||
also refund, to the purchaser, the tax
so collected from the | ||
purchaser. When filing his return for the period
in which he | ||
refunds such tax to the purchaser, the serviceman may deduct
| ||
the amount of the tax so refunded by him to the purchaser from | ||
any other
Service Use Tax, Service Occupation Tax, retailers' | ||
occupation tax or
use tax which such serviceman may be required |
to pay or remit to the
Department, as shown by such return, | ||
provided that the amount of the tax
to be deducted shall | ||
previously have been remitted to the Department by
such | ||
serviceman. If the serviceman shall not previously have | ||
remitted
the amount of such tax to the Department, he shall be | ||
entitled to no
deduction hereunder upon refunding such tax to | ||
the purchaser. | ||
Any serviceman filing a return hereunder shall also include | ||
the total
tax upon the selling price of tangible personal | ||
property purchased for use
by him as an incident to a sale of | ||
service, and such serviceman shall remit
the amount of such tax | ||
to the Department when filing such return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns hereunder and also
under the Service Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the serviceman has more than one business registered | ||
with the
Department under separate registration hereunder, | ||
such serviceman shall
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Tax Reform Fund, a special fund in | ||
the State Treasury,
the net revenue realized for the preceding |
month from the 1% tax on sales
of food for human consumption | ||
which is to be consumed off the premises
where it is sold | ||
(other than alcoholic beverages, soft drinks and food
which has | ||
been prepared for immediate consumption) and prescription and
| ||
nonprescription medicines, drugs, medical appliances and | ||
insulin, urine
testing materials, syringes and needles used by | ||
diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund 20% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate on transfers of
tangible personal property, other | ||
than tangible personal property which is
purchased outside | ||
Illinois at retail from a retailer and which is titled or
| ||
registered by an agency of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding
month from the 1.25% | ||
rate on the selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay |
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act, and the | ||
Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||
any State fiscal year. As used in this paragraph, the "average | ||
monthly deficit" shall be equal to the difference between the | ||
average monthly claims for payment by the fund and the average | ||
monthly revenues deposited into the fund, excluding payments | ||
made pursuant to this paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1,
1989, 3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided,
however, that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||
may be, of the moneys received by the Department and
required | ||
to be paid into the Build Illinois Fund pursuant to Section 3 | ||
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||
Service Occupation Tax
Act, such Acts being hereinafter called | ||
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
may be, of moneys being hereinafter called the
"Tax Act | ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund
from the State and Local Sales Tax Reform Fund shall be | ||
less than the
Annual Specified Amount (as defined in Section 3 | ||
of the Retailers'
Occupation Tax Act), an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and further provided, that if on the
last | ||
business day of any month the sum of (1) the Tax Act Amount | ||
required
to be deposited into the Build Illinois Bond Account | ||
in the Build Illinois
Fund during such month and (2) the amount | ||
transferred during such month to
the Build Illinois Fund from | ||
the State and Local Sales Tax Reform Fund
shall have been less | ||
than 1/12 of the Annual Specified Amount, an amount
equal to | ||
the difference shall be immediately paid into the Build | ||
Illinois
Fund from other moneys received by the Department | ||
pursuant to the Tax Acts;
and, further provided, that in no | ||
event shall the payments required under
the preceding proviso | ||
result in aggregate payments into the Build Illinois
Fund | ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the
greater of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for
such fiscal year; and, further provided, | ||
that the amounts payable into the
Build Illinois Fund under | ||
this clause (b) shall be payable only until such
time as the | ||
aggregate amount on deposit under each trust indenture securing
| ||
Bonds issued and outstanding pursuant to the Build Illinois |
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited in the Build Illinois Bond
| ||
Account in the Build Illinois Fund in such month shall be less | ||
than the
amount required to be transferred in such month from | ||
the Build Illinois
Bond Account to the Build Illinois Bond | ||
Retirement and Interest Fund
pursuant to Section 13 of the | ||
Build Illinois Bond Act, an amount equal to
such deficiency | ||
shall be immediately paid from other moneys received by the
| ||
Department pursuant to the Tax Acts to the Build Illinois Fund; | ||
provided,
however, that any amounts paid to the Build Illinois | ||
Fund in any fiscal
year pursuant to this sentence shall be | ||
deemed to constitute payments
pursuant to clause (b) of the | ||
preceding sentence and shall reduce the
amount otherwise | ||
payable for such fiscal year pursuant to clause (b) of the
| ||
preceding sentence. The moneys received by the Department | ||
pursuant to this
Act and required to be deposited into the | ||
Build Illinois Fund are subject
to the pledge, claim and charge |
set forth in Section 12 of the Build Illinois
Bond Act. | ||||||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||
|
|
| |||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||
has been deposited. | |||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||
and the
McCormick Place Expansion Project Fund
pursuant to the |
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993, the Department shall each | ||
month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||
the net revenue realized for the
preceding month from the 6.25% | ||
general rate on the selling price of tangible
personal | ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
All remaining moneys received by the Department pursuant to | ||
this
Act shall be paid into the General Revenue Fund of the | ||
State Treasury. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as refunds
to taxpayers for | ||
overpayment of liability. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10.) | ||
Section 5-37. The Service Occupation Tax Act is amended by | ||
changing Section 9 as follows: | ||
(35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax at the
time when he is required to file his return | ||
for the period during which
such tax was collectible, less a | ||
discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||
after January 1, 1990, or
$5 per calendar year, whichever is | ||
greater, which is allowed to reimburse
the serviceman for | ||
expenses incurred in collecting the tax, keeping
records, | ||
preparing and filing returns, remitting the tax and supplying | ||
data
to the Department on request. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale |
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the serviceman, in collecting
the tax may collect, for | ||
each tax return period, only the tax applicable
to the part of | ||
the selling price actually received during such tax return
| ||
period. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a
return for the preceding calendar month | ||
in accordance with reasonable
rules and regulations to be | ||
promulgated by the Department of Revenue.
Such return shall be | ||
filed on a form prescribed by the Department and
shall contain | ||
such information as the Department may reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed |
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||
certification
from a purchaser in satisfaction
of Service Use | ||
Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||
the purchaser provides
the
appropriate
documentation as | ||
required by Section 3-70 of the Service Use Tax Act.
A | ||
Manufacturer's Purchase Credit certification, accepted prior | ||
to October 1,
2003 or on or after September 1, 2004 by a | ||
serviceman as
provided in Section 3-70 of the Service Use Tax | ||
Act, may be used by that
serviceman to satisfy Service | ||
Occupation Tax liability in the amount claimed in
the | ||
certification, not to exceed 6.25% of the receipts subject to | ||
tax from a
qualifying purchase. A Manufacturer's Purchase | ||
Credit reported on any
original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to |
September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||
Credit reported on annual returns due on or after January 1, | ||
2005 will be disallowed for periods prior to September 1, 2004.
| ||
No Manufacturer's
Purchase Credit may be used after September | ||
30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||
imposed under this Act, including any audit liability. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $200, the Department may authorize | ||
his
returns to be filed on a quarter annual basis, with the | ||
return for
January, February and March of a given year being | ||
due by April 20 of
such year; with the return for April, May | ||
and June of a given year being
due by July 20 of such year; with | ||
the return for July, August and
September of a given year being | ||
due by October 20 of such year, and with
the return for | ||
October, November and December of a given year being due
by | ||
January 20 of the following year. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $50, the Department may authorize | ||
his
returns to be filed on an annual basis, with the return for | ||
a given year
being due by January 20 of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time within
which a serviceman may file his return, in the | ||
case of any serviceman who
ceases to engage in a kind of |
business which makes him responsible for filing
returns under | ||
this Act, such serviceman shall file a final return under this
| ||
Act with the Department not more than 1 month after | ||
discontinuing such
business. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of |
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the
permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
tangible personal property which he sells and | ||
the purchaser thereafter returns
such tangible personal | ||
property and the serviceman refunds the
selling price thereof | ||
to the purchaser, such serviceman shall also refund,
to the | ||
purchaser, the tax so collected from the purchaser. When
filing | ||
his return for the period in which he refunds such tax to the
| ||
purchaser, the serviceman may deduct the amount of the tax so |
refunded by
him to the purchaser from any other Service | ||
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||
Use Tax which such serviceman may be
required to pay or remit | ||
to the Department, as shown by such return,
provided that the | ||
amount of the tax to be deducted shall previously have
been | ||
remitted to the Department by such serviceman. If the | ||
serviceman shall
not previously have remitted the amount of | ||
such tax to the Department,
he shall be entitled to no | ||
deduction hereunder upon refunding such tax
to the purchaser. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns
hereunder and also under the Retailers' Occupation Tax | ||
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||
the return
information required by all said Acts on the one | ||
form. | ||
Where the serviceman has more than one business
registered | ||
with the Department under separate registrations hereunder,
| ||
such serviceman shall file separate returns for each
registered | ||
business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund the revenue realized for | ||
the
preceding month from the 1% tax on sales of food for human | ||
consumption
which is to be consumed off the premises where it | ||
is sold (other than
alcoholic beverages, soft drinks and food | ||
which has been prepared for
immediate consumption) and |
prescription and nonprescription medicines,
drugs, medical | ||
appliances and insulin, urine testing materials, syringes
and | ||
needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
revenue realized
for the preceding month from the 6.25% general | ||
rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
transfers of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. |
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Retailers' Occupation Tax Act an amount equal to | ||
the average monthly deficit in the Underground Storage Tank | ||
Fund during the prior year, as certified annually by the | ||
Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||
Occupation Tax Act shall not exceed $18,000,000 in any State | ||
fiscal year. As used in this paragraph, the "average monthly | ||
deficit" shall be equal to the difference between the average | ||
monthly claims for payment by the fund and the average monthly | ||
revenues deposited into the fund, excluding payments made | ||
pursuant to this paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989, 3.8% thereof
shall be paid into the | ||
Build Illinois Fund; provided, however, that if in
any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||
may be, of the moneys received by the Department and required | ||
to be paid
into the Build Illinois Fund pursuant to Section 3 | ||
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts
being hereinafter called |
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||
may be, of moneys being hereinafter called the "Tax Act
| ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund from the
State and Local Sales Tax Reform Fund shall be | ||
less than the Annual
Specified Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax
Act), an amount equal to the | ||
difference shall be immediately paid into the
Build Illinois | ||
Fund from other moneys received by the Department pursuant
to | ||
the Tax Acts; and further provided, that if on the last | ||
business day of
any month the sum of (1) the Tax Act Amount | ||
required to be deposited into
the Build Illinois Account in the | ||
Build Illinois Fund during such month and
(2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and, further provided,
that in no | ||
event shall the payments required under the preceding proviso
| ||
result in aggregate payments into the Build Illinois Fund | ||
pursuant to this
clause (b) for any fiscal year in excess of | ||
the greater of (i) the Tax Act
Amount or (ii) the Annual | ||
Specified Amount for such fiscal year; and,
further provided, | ||
that the amounts payable into the Build Illinois Fund
under | ||
this clause (b) shall be payable only until such time as the
| ||
aggregate amount on deposit under each trust indenture securing |
Bonds
issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||
deemed to constitute payments pursuant to clause (b) of the | ||
preceding
sentence and shall reduce the amount otherwise | ||
payable for such fiscal year
pursuant to clause (b) of the | ||
preceding sentence. The moneys received by
the Department | ||
pursuant to this Act and required to be deposited into the
|
Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||||||||||||||||||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||
|
|
| ||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||||
has been deposited. | ||||||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund |
and the
McCormick
Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993, the Department shall each | ||
month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||
the net revenue realized for the
preceding month from the 6.25% | ||
general rate on the selling price of tangible
personal | ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Remaining moneys received by the Department pursuant to | ||
this
Act shall be paid into the General Revenue Fund of the | ||
State Treasury. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not |
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the taxpayer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the taxpayer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The taxpayer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
taxpayer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, cost of goods | ||
used from stock
or taken from stock and given away by the | ||
taxpayer during such year, pay
roll information of the | ||
taxpayer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such taxpayer as hereinbefore | ||
provided for in this
Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer
under this Act during the period to be covered by |
the annual return
for each month or fraction of a month | ||
until such return is filed as
required, the penalty to be | ||
assessed and collected in the same manner
as any other | ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be liable for a
penalty as described in Section 3-4 of the | ||
Uniform Penalty and Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The foregoing portion of this Section concerning the filing | ||
of an
annual information return shall not apply to a serviceman | ||
who is not
required to file an income tax return with the | ||
United States Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. |
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, it shall be | ||
permissible for
manufacturers, importers and wholesalers whose | ||
products are sold by numerous
servicemen in Illinois, and who | ||
wish to do so, to
assume the responsibility for accounting and | ||
paying to the Department
all tax accruing under this Act with | ||
respect to such sales, if the
servicemen who are affected do | ||
not make written objection to the
Department to this | ||
arrangement. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10.) | ||
Section 5-40. The Retailers' Occupation Tax Act is amended | ||
by changing Sections 2-54, 3, 5k, 5l, and 9 as follows: | ||
(35 ILCS 120/2-54)
| ||
Sec. 2-54. Building materials exemption; River Edge | ||
Redevelopment Zones. | ||
(a) Each retailer that makes a qualified sale of building | ||
materials to be incorporated into real estate within a River | ||
Edge Redevelopment Zone in accordance with the River Edge | ||
Redevelopment Zone Act by remodeling, rehabilitating, or new | ||
construction may deduct receipts from those sales when |
calculating the tax imposed by this Act. For purposes of this | ||
Section, "qualified sale" means a sale of building materials | ||
that will be incorporated into real estate as part of an | ||
industrial or commercial project for which a Certificate of | ||
Eligibility for Sales Tax Exemption has been issued by the | ||
corporate authorities of the municipality in which the building | ||
project is located. | ||
(b) Before July 1, 2013, to To document the exemption | ||
allowed under this Section, the retailer must obtain from the | ||
purchaser a copy of the Certificate of Eligibility for Sales | ||
Tax Exemption issued by the corporate authorities of the | ||
municipality in which the real estate into which the building | ||
materials will be incorporated is located. The Certificate of | ||
Eligibility for Sales Tax Exemption must contain all of the | ||
following: | ||
(1) A statement that the commercial or industrial | ||
project identified in the Certificate meets all the | ||
requirements of the jurisdiction in which the project is | ||
located. | ||
(2) The location or address of the building project. | ||
(3) The signature of the chief executive officer of the | ||
municipality in which the building project is located, or | ||
the chief executive officer's delegate. | ||
(c) Before July 1, 2013, in In addition, the retailer must | ||
obtain a certificate from the purchaser that contains all of | ||
the following: |
(1) A statement that the building materials are being | ||
purchased for incorporation into real estate located in a | ||
River Edge Redevelopment Zone included in a redevelopment | ||
project area in accordance with River Edge Redevelopment | ||
Zone Act. | ||
(2) The location or address of the real estate into | ||
which the building materials will be incorporated. | ||
(3) The name of the River Edge Redevelopment Zone in | ||
which that real estate is located. | ||
(4) A description of the building materials being | ||
purchased. | ||
(5) The purchaser's signature and date of purchase. | ||
(d) On and after July 1, 2013, to document the exemption | ||
allowed under this Section the retailer must obtain from the | ||
purchaser the purchaser's River Edge Building Materials | ||
Exemption Certificate number issued by the Department. A | ||
construction contractor or other entity shall not make tax-free | ||
purchases unless it has an active Exemption Certificate issued | ||
by the Department at the time of purchase. | ||
Upon request from the corporate authorities of the | ||
municipality in which the building project is located, the | ||
Department shall issue a River Edge Building Materials | ||
Exemption Certificate for each construction contractor or | ||
other entity identified by the corporate authorities of the | ||
municipality in which the building project is located. The | ||
Department shall make the Exemption Certificates available to |
the corporate authorities of the municipality in which the | ||
building project is located and each construction contractor or | ||
other entity. The request for River Edge Building Materials | ||
Exemption Certificates from the corporate authorities of the | ||
municipality in which the building project is located to the | ||
Department must include the following information: | ||
(1) the name and address of the construction contractor | ||
or other entity; | ||
(2) the name and number of the River Edge Redevelopment | ||
Zone in which the building project is located; | ||
(3) the name and location or address of the building | ||
project in the River Edge Redevelopment Zone; | ||
(4) the estimated amount of the exemption for each | ||
construction contractor or other entity for which a request | ||
for Exemption Certificate is made, based on a stated | ||
estimated average tax rate and the percentage of the | ||
contract that consists of materials; | ||
(5) the period of time over which supplies for the | ||
project are expected to be purchased; and | ||
(6) other reasonable information as the Department may | ||
require, including but not limited to FEIN numbers, to | ||
determine if the contractor or other entity, or any | ||
partner, or a corporate officer, and in the case of a | ||
limited liability company, any manager or member, of the | ||
construction contractor or other entity, is or has been the | ||
owner, a partner, a corporate officer, and in the case of a |
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under | ||
this Act or any other tax or fee Act administered by the | ||
Department. | ||
The Department shall issue the River Edge Building | ||
Materials Exemption Certificates within 3 business days after | ||
receipt of request from the corporate authorities of the | ||
municipality in which the building project is located. This | ||
requirement does not apply in circumstances where the | ||
Department, for reasonable cause, is unable to issue the | ||
Exemption Certificate within 3 business days. The Department | ||
may refuse to issue an Exemption Certificate if the owner, any | ||
partner, or a corporate officer, and in the case of a limited | ||
liability company, any manager or member, of the construction | ||
contractor or other entity is or has been the owner, a partner, | ||
a corporate officer, and in the case of a limited liability | ||
company, a manager or member, of a person that is in default | ||
for moneys due to the Department under this Act or any other | ||
tax or fee Act administered by the Department. The River Edge | ||
Building Materials Exemption Certificate shall contain | ||
language stating that, if the construction contractor or other | ||
entity who is issued the Exemption Certificate makes a | ||
tax-exempt purchase as described in this Section that is not | ||
eligible for exemption under this Section, or allows another | ||
person to make a tax-exempt purchase, as described in this | ||
Section, that is not eligible for exemption under this Section, |
then, in addition to any tax or other penalty imposed, the | ||
construction contractor or other entity is subject to a penalty | ||
equal to the tax that would have been paid by the retailer | ||
under this Act as well as any applicable local retailers' | ||
occupation tax on the purchase that is not eligible for the | ||
exemption. | ||
The Department, in its discretion, may require that the | ||
request for River Edge Building Materials Exemption | ||
Certificates be submitted electronically. The Department may, | ||
in its discretion, issue the Exemption Certificates | ||
electronically. The River Edge Building Materials Exemption | ||
Certificate number shall be designed in such a way that the | ||
Department can identify from the unique number on the Exemption | ||
Certificate issued to a given construction contractor or other | ||
entity, the name of the River Edge Redevelopment Zone in which | ||
the building project is located, the project for which the | ||
Exemption Certificate is issued, and the construction | ||
contractor or other entity to whom the Exemption Certificate is | ||
issued. The Exemption Certificate shall contain an expiration | ||
date, which shall be no more than 2 years after the date of | ||
issuance. At the request of the corporate authorities of the | ||
municipality in which the building project is located, the | ||
Department may renew an Exemption Certificate. After the | ||
Department issues Exemption Certificates for a given River Edge | ||
building project, the corporate authorities of the | ||
municipality in which the building project is located may |
notify the Department of additional construction contractors | ||
or other entities eligible for a River Edge Building Materials | ||
Exemption Certificate. Upon notification by the corporate | ||
authorities of the municipality in which the building project | ||
is located, and subject to the other provisions of this | ||
subsection (d), the Department shall issue a River Edge | ||
Building Materials Exemption Certificate to each additional | ||
construction contractor or other entity identified by the | ||
corporate authorities of the municipality in which the building | ||
project is located. The corporate authorities of the | ||
municipality in which the building project is located may | ||
notify the Department to rescind a Building Materials Exemption | ||
Certificate previously issued by the Department but that has | ||
not yet expired. Upon notification by the corporate authorities | ||
of the municipality in which the building project is located, | ||
and subject to the other provisions of this subsection (d), the | ||
Department shall issue the rescission of the River Edge | ||
Building Materials Exemption Certificate to the construction | ||
contractor or other entity identified by the corporate | ||
authorities of the municipality in which the building project | ||
is located and provide a copy to the corporate authorities of | ||
the municipality in which the building project is located. | ||
If the Department of Revenue determines that a construction | ||
contractor or other entity that was issued an Exemption | ||
Certificate under this subsection (d) made a tax-exempt | ||
purchase, as described in this Section, that was not eligible |
for exemption under this Section, or allowed another person to | ||
make a tax-exempt purchase, as described in this Section, that | ||
was not eligible for exemption under this Section, then, in | ||
addition to any tax or other penalty imposed, the construction | ||
contractor or other entity is subject to a penalty equal to the | ||
tax that would have been paid by the retailer under this Act as | ||
well as any applicable local retailers' occupation tax on the | ||
purchase that was not eligible for the exemption. | ||
Notwithstanding anything to the contrary in this Section, | ||
for River Edge building projects already in existence and for | ||
which construction contracts are already in place on July 1, | ||
2013, the request for River Edge Building Materials Exemption | ||
Certificates from the corporate authorities of the | ||
municipality in which the building project is located to the | ||
Department for these pre-existing construction contractors and | ||
other entities must include the information required under | ||
subsection (d), but not including the information listed in | ||
items (4) and (5). For any new construction contract entered | ||
into on or after July 1, 2013, however, all of the information | ||
in this subsection (d) must be provided. | ||
(e) The provisions of this Section are exempt from Section | ||
2-70.
| ||
(Source: P.A. 94-1021, eff. 7-12-06.) | ||
(35 ILCS 120/3) (from Ch. 120, par. 442) | ||
Sec. 3. Except as provided in this Section, on or before |
the twentieth
day of each calendar month, every person engaged | ||
in the business of
selling tangible personal property at retail | ||
in this State during the
preceding calendar month shall file a | ||
return with the Department, stating: | ||
1. The name of the seller; | ||
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of selling
| ||
tangible personal property at retail in this State; | ||
3. Total amount of receipts received by him during the | ||
preceding
calendar month or quarter, as the case may be, | ||
from sales of tangible
personal property, and from services | ||
furnished, by him during such
preceding calendar month or | ||
quarter; | ||
4. Total amount received by him during the preceding | ||
calendar month or
quarter on charge and time sales of | ||
tangible personal property, and from
services furnished, | ||
by him prior to the month or quarter for which the return
| ||
is filed; | ||
5. Deductions allowed by law; | ||
6. Gross receipts which were received by him during the | ||
preceding
calendar month or quarter and upon the basis of | ||
which the tax is imposed; | ||
7. The amount of credit provided in Section 2d of this | ||
Act; |
8. The amount of tax due; | ||
9. The signature of the taxpayer; and | ||
10. Such other reasonable information as the | ||
Department may require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Each return shall be accompanied by the statement of | ||
prepaid tax issued
pursuant to Section 2e for which credit is | ||
claimed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||
certification from a purchaser in satisfaction of Use Tax
as | ||
provided in Section 3-85 of the Use Tax Act if the purchaser | ||
provides the
appropriate documentation as required by Section | ||
3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||
certification, accepted by a retailer prior to October 1, 2003 | ||
and on and after September 1, 2004 as provided
in
Section 3-85 | ||
of the Use Tax Act, may be used by that retailer to
satisfy | ||
Retailers' Occupation Tax liability in the amount claimed in
| ||
the certification, not to exceed 6.25% of the receipts
subject | ||
to tax from a qualifying purchase. A Manufacturer's Purchase | ||
Credit
reported on any original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's |
Purchaser Credit reported on annual returns due on or after | ||
January 1, 2005 will be disallowed for periods prior to | ||
September 1, 2004. No Manufacturer's
Purchase Credit may be | ||
used after September 30, 2003 through August 31, 2004 to
| ||
satisfy any
tax liability imposed under this Act, including any | ||
audit liability. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; and | ||
6. Such other reasonable information as the Department |
may
require. | ||
Beginning on October 1, 2003, any person who is not a | ||
licensed
distributor, importing distributor, or manufacturer, | ||
as defined in the Liquor
Control Act of 1934, but is engaged in | ||
the business of
selling, at retail, alcoholic liquor
shall file | ||
a statement with the Department of Revenue, in a format
and at | ||
a time prescribed by the Department, showing the total amount | ||
paid for
alcoholic liquor purchased during the preceding month | ||
and such other
information as is reasonably required by the | ||
Department.
The Department may adopt rules to require
that this | ||
statement be filed in an electronic or telephonic format. Such | ||
rules
may provide for exceptions from the filing requirements | ||
of this paragraph. For
the
purposes of this
paragraph, the term | ||
"alcoholic liquor" shall have the meaning prescribed in the
| ||
Liquor Control Act of 1934. | ||
Beginning on October 1, 2003, every distributor, importing | ||
distributor, and
manufacturer of alcoholic liquor as defined in | ||
the Liquor Control Act of 1934,
shall file a
statement with the | ||
Department of Revenue, no later than the 10th day of the
month | ||
for the
preceding month during which transactions occurred, by | ||
electronic means,
showing the
total amount of gross receipts | ||
from the sale of alcoholic liquor sold or
distributed during
| ||
the preceding month to purchasers; identifying the purchaser to | ||
whom it was
sold or
distributed; the purchaser's tax | ||
registration number; and such other
information
reasonably | ||
required by the Department. A distributor, importing |
distributor, or manufacturer of alcoholic liquor must | ||
personally deliver, mail, or provide by electronic means to | ||
each retailer listed on the monthly statement a report | ||
containing a cumulative total of that distributor's, importing | ||
distributor's, or manufacturer's total sales of alcoholic | ||
liquor to that retailer no later than the 10th day of the month | ||
for the preceding month during which the transaction occurred. | ||
The distributor, importing distributor, or manufacturer shall | ||
notify the retailer as to the method by which the distributor, | ||
importing distributor, or manufacturer will provide the sales | ||
information. If the retailer is unable to receive the sales | ||
information by electronic means, the distributor, importing | ||
distributor, or manufacturer shall furnish the sales | ||
information by personal delivery or by mail. For purposes of | ||
this paragraph, the term "electronic means" includes, but is | ||
not limited to, the use of a secure Internet website, e-mail, | ||
or facsimile. | ||
If a total amount of less than $1 is payable, refundable or | ||
creditable,
such amount shall be disregarded if it is less than | ||
50 cents and shall be
increased to $1 if it is 50 cents or more. | ||
Beginning October 1, 1993,
a taxpayer who has an average | ||
monthly tax liability of $150,000 or more shall
make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic |
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax liability" shall be the sum of | ||
the
taxpayer's liabilities under this
Act, and under all other | ||
State and local occupation and use tax
laws administered by the | ||
Department, for the immediately preceding calendar
year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds
transfer. All taxpayers
required to make | ||
payments by electronic funds transfer shall make those
payments | ||
for
a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer |
with
the permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Any amount which is required to be shown or reported on any | ||
return or
other document under this Act shall, if such amount | ||
is not a whole-dollar
amount, be increased to the nearest | ||
whole-dollar amount in any case where
the fractional part of a | ||
dollar is 50 cents or more, and decreased to the
nearest | ||
whole-dollar amount where the fractional part of a dollar is | ||
less
than 50 cents. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department does not exceed
$200, the Department may | ||
authorize his returns to be filed on a quarter
annual basis, | ||
with the return for January, February and March of a given
year | ||
being due by April 20 of such year; with the return for April, | ||
May and
June of a given year being due by July 20 of such year; | ||
with the return for
July, August and September of a given year | ||
being due by October 20 of such
year, and with the return for | ||
October, November and December of a given
year being due by | ||
January 20 of the following year. |
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability with the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
Where the same person has more than one business registered | ||
with the
Department under separate registrations under this | ||
Act, such person may
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, every
retailer selling this kind of | ||
tangible personal property shall file,
with the Department, | ||
upon a form to be prescribed and supplied by the
Department, a |
separate return for each such item of tangible personal
| ||
property which the retailer sells, except that if, in the same
| ||
transaction, (i) a retailer of aircraft, watercraft, motor | ||
vehicles or
trailers transfers more than one aircraft, | ||
watercraft, motor
vehicle or trailer to another aircraft, | ||
watercraft, motor vehicle
retailer or trailer retailer for the | ||
purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||
motor vehicles, or trailers
transfers more than one aircraft, | ||
watercraft, motor vehicle, or trailer to a
purchaser for use as | ||
a qualifying rolling stock as provided in Section 2-5 of
this | ||
Act, then
that seller may report the transfer of all aircraft,
| ||
watercraft, motor vehicles or trailers involved in that | ||
transaction to the
Department on the same uniform | ||
invoice-transaction reporting return form. For
purposes of | ||
this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||
watercraft as defined in Section 3-2 of the Boat Registration | ||
and Safety Act, a
personal watercraft, or any boat equipped | ||
with an inboard motor. | ||
Any retailer who sells only motor vehicles, watercraft,
| ||
aircraft, or trailers that are required to be registered with | ||
an agency of
this State, so that all
retailers' occupation tax | ||
liability is required to be reported, and is
reported, on such | ||
transaction reporting returns and who is not otherwise
required | ||
to file monthly or quarterly returns, need not file monthly or
| ||
quarterly returns. However, those retailers shall be required | ||
to
file returns on an annual basis. |
The transaction reporting return, in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of The Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 1 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
The Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
or aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer |
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 1 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the day of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the | ||
Illinois use tax may be transmitted to the Department
by way of | ||
the State agency with which, or State officer with whom the
| ||
tangible personal property must be titled or registered (if | ||
titling or
registration is required) if the Department and such | ||
agency or State
officer determine that this procedure will | ||
expedite the processing of
applications for title or | ||
registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is |
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
use tax | ||
receipt (or a certificate of exemption if the Department is
| ||
satisfied that the particular sale is tax exempt) which such | ||
purchaser
may submit to the agency with which, or State officer | ||
with whom, he must
title or register the tangible personal | ||
property that is involved (if
titling or registration is | ||
required) in support of such purchaser's
application for an | ||
Illinois certificate or other evidence of title or
registration | ||
to such tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
the tax or proof
of exemption made to the Department before the | ||
retailer is willing to
take these actions and such user has not | ||
paid the tax to the retailer,
such user may certify to the fact | ||
of such delay by the retailer and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
|
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Refunds made by the seller during the preceding return | ||
period to
purchasers, on account of tangible personal property | ||
returned to the
seller, shall be allowed as a deduction under | ||
subdivision 5 of his monthly
or quarterly return, as the case | ||
may be, in case the
seller had theretofore included the | ||
receipts from the sale of such
tangible personal property in a | ||
return filed by him and had paid the tax
imposed by this Act | ||
with respect to such receipts. | ||
Where the seller is a corporation, the return filed on | ||
behalf of such
corporation shall be signed by the president, | ||
vice-president, secretary
or treasurer or by the properly | ||
accredited agent of such corporation. | ||
Where the seller is a limited liability company, the return | ||
filed on behalf
of the limited liability company shall be | ||
signed by a manager, member, or
properly accredited agent of | ||
the limited liability company. |
Except as provided in this Section, the retailer filing the | ||
return
under this Section shall, at the time of filing such | ||
return, pay to the
Department the amount of tax imposed by this | ||
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||
on and after January 1, 1990, or $5 per
calendar year, | ||
whichever is greater, which is allowed to
reimburse the | ||
retailer for the expenses incurred in keeping records,
| ||
preparing and filing returns, remitting the tax and supplying | ||
data to
the Department on request. Any prepayment made pursuant | ||
to Section 2d
of this Act shall be included in the amount on | ||
which such
2.1% or 1.75% discount is computed. In the case of | ||
retailers who report
and pay the tax on a transaction by | ||
transaction basis, as provided in this
Section, such discount | ||
shall be taken with each such tax remittance
instead of when | ||
such retailer files his periodic return. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Use Tax | ||
Act, the Service Occupation Tax
Act, and the Service Use Tax | ||
Act, excluding any liability for prepaid sales
tax to be | ||
remitted in accordance with Section 2d of this Act, was
$10,000
| ||
or more during the preceding 4 complete calendar quarters, he | ||
shall file a
return with the Department each month by the 20th | ||
day of the month next
following the month during which such tax | ||
liability is incurred and shall
make payments to the Department | ||
on or before the 7th, 15th, 22nd and last
day of the month | ||
during which such liability is incurred.
On and after October |
1, 2000, if the taxpayer's average monthly tax liability
to the | ||
Department under this Act, the Use Tax Act, the Service | ||
Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||
liability for prepaid sales tax
to be remitted in accordance | ||
with Section 2d of this Act, was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the month during
which such | ||
liability is incurred.
If the month
during which such tax | ||
liability is incurred began prior to January 1, 1985,
each | ||
payment shall be in an amount equal to 1/4 of the taxpayer's | ||
actual
liability for the month or an amount set by the | ||
Department not to exceed
1/4 of the average monthly liability | ||
of the taxpayer to the Department for
the preceding 4 complete | ||
calendar quarters (excluding the month of highest
liability and | ||
the month of lowest liability in such 4 quarter period). If
the | ||
month during which such tax liability is incurred begins on or | ||
after
January 1, 1985 and prior to January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax
liability is incurred begins on | ||
or after January 1, 1987 and prior to
January 1, 1988, each | ||
payment shall be in an amount equal to 22.5% of the
taxpayer's |
actual liability for the month or 26.25% of the taxpayer's
| ||
liability for the same calendar month of the preceding year. If | ||
the month
during which such tax liability is incurred begins on | ||
or after January 1,
1988, and prior to January 1, 1989, or | ||
begins on or after January 1, 1996, each
payment shall be in an | ||
amount
equal to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of
the taxpayer's liability for the same | ||
calendar month of the preceding year. If
the month during which | ||
such tax liability is incurred begins on or after
January 1, | ||
1989, and prior to January 1, 1996, each payment shall be in an
| ||
amount equal to 22.5% of the
taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against
the final tax liability of the taxpayer's return for | ||
that month. Before
October 1, 2000, once
applicable, the | ||
requirement of the making of quarter monthly payments to
the | ||
Department by taxpayers having an average monthly tax liability | ||
of
$10,000 or more as determined in the manner provided above
| ||
shall continue
until such taxpayer's average monthly liability | ||
to the Department during
the preceding 4 complete calendar | ||
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete |
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for a change in such taxpayer's reporting
status. On | ||
and after October 1, 2000, once applicable, the requirement of
| ||
the making of quarter monthly payments to the Department by | ||
taxpayers having an
average monthly tax liability of $20,000 or | ||
more as determined in the manner
provided above shall continue | ||
until such taxpayer's average monthly liability
to the | ||
Department during the preceding 4 complete calendar quarters | ||
(excluding
the month of highest liability and the month of | ||
lowest liability) is less than
$19,000 or until such taxpayer's | ||
average monthly liability to the Department as
computed for | ||
each calendar quarter of the 4 preceding complete calendar | ||
quarter
period is less than $20,000. However, if a taxpayer can | ||
show the Department
that a substantial change in the taxpayer's | ||
business has occurred which causes
the taxpayer to anticipate | ||
that his average monthly tax liability for the
reasonably | ||
foreseeable future will fall below the $20,000 threshold stated
| ||
above, then such taxpayer may petition the Department for a | ||
change in such
taxpayer's reporting status. The Department | ||
shall change such taxpayer's
reporting status
unless it finds | ||
that such change is seasonal in nature and not likely to be
|
long term. If any such quarter monthly payment is not paid at | ||
the time or
in the amount required by this Section, then the | ||
taxpayer shall be liable for
penalties and interest on the | ||
difference
between the minimum amount due as a payment and the | ||
amount of such quarter
monthly payment actually and timely | ||
paid, except insofar as the
taxpayer has previously made | ||
payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
| ||
The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. | ||
The provisions of this paragraph apply before October 1, | ||
2001.
Without regard to whether a taxpayer is required to make | ||
quarter monthly
payments as specified above, any taxpayer who | ||
is required by Section 2d
of this Act to collect and remit | ||
prepaid taxes and has collected prepaid
taxes which average in | ||
excess of $25,000 per month during the preceding
2 complete | ||
calendar quarters, shall file a return with the Department as
| ||
required by Section 2f and shall make payments to the | ||
Department on or before
the 7th, 15th, 22nd and last day of the | ||
month during which such liability
is incurred. If the month | ||
during which such tax liability is incurred
began prior to the | ||
effective date of this amendatory Act of 1985, each
payment | ||
shall be in an amount not less than 22.5% of the taxpayer's | ||
actual
liability under Section 2d. If the month during which |
such tax liability
is incurred begins on or after January 1, | ||
1986, each payment shall be in an
amount equal to 22.5% of the | ||
taxpayer's actual liability for the month or
27.5% of the | ||
taxpayer's liability for the same calendar month of the
| ||
preceding calendar year. If the month during which such tax | ||
liability is
incurred begins on or after January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
26.25% of the taxpayer's | ||
liability for the same calendar month of the
preceding year. | ||
The amount of such quarter monthly payments shall be
credited | ||
against the final tax liability of the taxpayer's return for | ||
that
month filed under this Section or Section 2f, as the case | ||
may be. Once
applicable, the requirement of the making of | ||
quarter monthly payments to
the Department pursuant to this | ||
paragraph shall continue until such
taxpayer's average monthly | ||
prepaid tax collections during the preceding 2
complete | ||
calendar quarters is $25,000 or less. If any such quarter | ||
monthly
payment is not paid at the time or in the amount | ||
required, the taxpayer
shall be liable for penalties and | ||
interest on such difference, except
insofar as the taxpayer has | ||
previously made payments for that month in
excess of the | ||
minimum payments previously due. | ||
The provisions of this paragraph apply on and after October | ||
1, 2001.
Without regard to whether a taxpayer is required to | ||
make quarter monthly
payments as specified above, any taxpayer | ||
who is required by Section 2d of this
Act to collect and remit |
prepaid taxes and has collected prepaid taxes that
average in | ||
excess of $20,000 per month during the preceding 4 complete | ||
calendar
quarters shall file a return with the Department as | ||
required by Section 2f
and shall make payments to the | ||
Department on or before the 7th, 15th, 22nd and
last day of the | ||
month during which the liability is incurred. Each payment
| ||
shall be in an amount equal to 22.5% of the taxpayer's actual | ||
liability for the
month or 25% of the taxpayer's liability for | ||
the same calendar month of the
preceding year. The amount of | ||
the quarter monthly payments shall be credited
against the | ||
final tax liability of the taxpayer's return for that month | ||
filed
under this Section or Section 2f, as the case may be. | ||
Once applicable, the
requirement of the making of quarter | ||
monthly payments to the Department
pursuant to this paragraph | ||
shall continue until the taxpayer's average monthly
prepaid tax | ||
collections during the preceding 4 complete calendar quarters
| ||
(excluding the month of highest liability and the month of | ||
lowest liability) is
less than $19,000 or until such taxpayer's | ||
average monthly liability to the
Department as computed for | ||
each calendar quarter of the 4 preceding complete
calendar | ||
quarters is less than $20,000. If any such quarter monthly | ||
payment is
not paid at the time or in the amount required, the | ||
taxpayer shall be liable
for penalties and interest on such | ||
difference, except insofar as the taxpayer
has previously made | ||
payments for that month in excess of the minimum payments
| ||
previously due. |
If any payment provided for in this Section exceeds
the | ||
taxpayer's liabilities under this Act, the Use Tax Act, the | ||
Service
Occupation Tax Act and the Service Use Tax Act, as | ||
shown on an original
monthly return, the Department shall, if | ||
requested by the taxpayer, issue to
the taxpayer a credit | ||
memorandum no later than 30 days after the date of
payment. The | ||
credit evidenced by such credit memorandum may
be assigned by | ||
the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||
Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||
in
accordance with reasonable rules and regulations to be | ||
prescribed by the
Department. If no such request is made, the | ||
taxpayer may credit such excess
payment against tax liability | ||
subsequently to be remitted to the Department
under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act or the
Service | ||
Use Tax Act, in accordance with reasonable rules and | ||
regulations
prescribed by the Department. If the Department | ||
subsequently determined
that all or any part of the credit | ||
taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||
of the difference between the credit taken and that
actually | ||
due, and that taxpayer shall be liable for penalties and | ||
interest
on such difference. | ||
If a retailer of motor fuel is entitled to a credit under | ||
Section 2d of
this Act which exceeds the taxpayer's liability | ||
to the Department under
this Act for the month which the | ||
taxpayer is filing a return, the
Department shall issue the |
taxpayer a credit memorandum for the excess. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund, a special fund in the | ||
State treasury which
is hereby created, the net revenue | ||
realized for the preceding month from
the 1% tax on sales of | ||
food for human consumption which is to be consumed
off the | ||
premises where it is sold (other than alcoholic beverages, soft
| ||
drinks and food which has been prepared for immediate | ||
consumption) and
prescription and nonprescription medicines, | ||
drugs, medical appliances and
insulin, urine testing | ||
materials, syringes and needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund, a special | ||
fund in the State
treasury which is hereby created, 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each month the Department shall pay into the | ||
County and Mass Transit District Fund 20% of the net revenue | ||
realized for the preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue |
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. Beginning September 1, | ||
2010, each month the Department shall pay into the Local | ||
Government Tax Fund 80% of the net revenue realized for the | ||
preceding month from the 1.25% rate on the selling price of | ||
sales tax holiday items. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act (CAA) Permit Fund under this Act | ||
and the Use Tax Act shall not exceed $2,000,000 in any fiscal | ||
year. |
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Service Occupation Tax Act an amount equal to the | ||
average monthly deficit in the Underground Storage Tank Fund | ||
during the prior year, as certified annually by the Illinois | ||
Environmental Protection Agency, but the total payment into the | ||
Underground Storage Tank Fund under this Act, the Use Tax Act, | ||
the Service Use Tax Act, and the Service Occupation Tax Act | ||
shall not exceed $18,000,000 in any State fiscal year. As used | ||
in this paragraph, the "average monthly deficit" shall be equal | ||
to the difference between the average monthly claims for | ||
payment by the fund and the average monthly revenues deposited | ||
into the fund, excluding payments made pursuant to this | ||
paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989,
3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided, however,
that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||
may be, of the moneys received by the Department and required | ||
to
be paid into the Build Illinois Fund pursuant to this Act, | ||
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||
Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||
being hereinafter called the "Tax
Acts" and such aggregate of |
2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||||||||||||||||
called the "Tax Act Amount", and (2) the amount
transferred to | ||||||||||||||||||||
the Build Illinois Fund from the State and Local Sales Tax
| ||||||||||||||||||||
Reform Fund shall be less than the Annual Specified Amount (as | ||||||||||||||||||||
hereinafter
defined), an amount equal to the difference shall | ||||||||||||||||||||
be immediately paid into
the Build Illinois Fund from other | ||||||||||||||||||||
moneys received by the Department
pursuant to the Tax Acts; the | ||||||||||||||||||||
"Annual Specified Amount" means the amounts
specified below for | ||||||||||||||||||||
fiscal years 1986 through 1993: | ||||||||||||||||||||
| ||||||||||||||||||||
and means the Certified Annual Debt Service Requirement (as | ||||||||||||||||||||
defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||||||||||||||||
Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||||||||||||||||
each fiscal year thereafter; and
further provided, that if on | ||||||||||||||||||||
the last business day of any month the sum of
(1) the Tax Act | ||||||||||||||||||||
Amount required to be deposited into the Build Illinois
Bond | ||||||||||||||||||||
Account in the Build Illinois Fund during such month and (2) | ||||||||||||||||||||
the
amount transferred to the Build Illinois Fund from the |
State and Local
Sales Tax Reform Fund shall have been less than | ||
1/12 of the Annual
Specified Amount, an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and, further provided, that in no
event shall the | ||
payments required under the preceding proviso result in
| ||
aggregate payments into the Build Illinois Fund pursuant to | ||
this clause (b)
for any fiscal year in excess of the greater of | ||
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||
such fiscal year. The amounts payable
into the Build Illinois | ||
Fund under clause (b) of the first sentence in this
paragraph | ||
shall be payable only until such time as the aggregate amount | ||
on
deposit under each trust indenture securing Bonds issued and | ||
outstanding
pursuant to the Build Illinois Bond Act is | ||
sufficient, taking into account
any future investment income, | ||
to fully provide, in accordance with such
indenture, for the | ||
defeasance of or the payment of the principal of,
premium, if | ||
any, and interest on the Bonds secured by such indenture and on
| ||
any Bonds expected to be issued thereafter and all fees and | ||
costs payable
with respect thereto, all as certified by the | ||
Director of the Bureau of the
Budget (now Governor's Office of | ||
Management and Budget). If on the last
business day of any | ||
month in which Bonds are
outstanding pursuant to the Build | ||
Illinois Bond Act, the aggregate of
moneys deposited in the | ||
Build Illinois Bond Account in the Build Illinois
Fund in such | ||
month shall be less than the amount required to be transferred
|
in such month from the Build Illinois Bond Account to the Build | ||
Illinois
Bond Retirement and Interest Fund pursuant to Section | ||
13 of the Build
Illinois Bond Act, an amount equal to such | ||
deficiency shall be immediately
paid from other moneys received | ||
by the Department pursuant to the Tax Acts
to the Build | ||
Illinois Fund; provided, however, that any amounts paid to the
| ||
Build Illinois Fund in any fiscal year pursuant to this | ||
sentence shall be
deemed to constitute payments pursuant to | ||
clause (b) of the first sentence
of this paragraph and shall | ||
reduce the amount otherwise payable for such
fiscal year | ||
pursuant to that clause (b). The moneys received by the
| ||
Department pursuant to this Act and required to be deposited | ||
into the Build
Illinois Fund are subject to the pledge, claim | ||
and charge set forth in
Section 12 of the Build Illinois Bond | ||
Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of sums designated as "Total Deposit", shall be | ||
deposited in the
aggregate from collections under Section 9 of | ||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||
Retailers' Occupation Tax Act into the McCormick Place
|
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal |
year thereafter,
one-eighth of the amount requested in the | ||
certificate of the Chairman of
the Metropolitan Pier and | ||
Exposition Authority for that fiscal year, less
the amount | ||
deposited into the McCormick Place Expansion Project Fund by | ||
the
State Treasurer in the respective month under subsection | ||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs
or in any amendments
thereto hereafter | ||
enacted, beginning July 1, 1993, the Department shall each
| ||
month pay into the Illinois Tax Increment Fund 0.27% of 80% of | ||
the net revenue
realized for the preceding month from the 6.25% | ||
general rate on the selling
price of tangible personal | ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy |
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and Economic Opportunity
Law of the | ||
Civil Administrative Code of Illinois. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, 75% thereof shall be paid into the State | ||
Treasury and 25% shall
be reserved in a special account and | ||
used only for the transfer to the
Common School Fund as part of | ||
the monthly transfer from the General Revenue
Fund in | ||
accordance with Section 8a of the State Finance Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the retailer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the retailer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The retailer's annual
return to the |
Department shall also disclose the cost of goods sold by
the | ||
retailer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, costs of goods | ||
used from stock
or taken from stock and given away by the | ||
retailer during such year,
payroll information of the | ||
retailer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such retailer as provided for in | ||
this Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer under
this Act during the period to be covered by | ||
the annual return for each
month or fraction of a month | ||
until such return is filed as required, the
penalty to be | ||
assessed and collected in the same manner as any other
| ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be
liable for a penalty as described in Section 3-4 of the | ||
Uniform Penalty and
Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who |
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The provisions of this Section concerning the filing of an | ||
annual
information return do not apply to a retailer who is not | ||
required to
file an income tax return with the United States | ||
Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding
month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the
State pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written |
objection to the Department to this arrangement. | ||
Any person who promotes, organizes, provides retail | ||
selling space for
concessionaires or other types of sellers at | ||
the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||
local fairs, art shows, flea markets and similar
exhibitions or | ||
events, including any transient merchant as defined by Section | ||
2
of the Transient Merchant Act of 1987, is required to file a | ||
report with the
Department providing the name of the merchant's | ||
business, the name of the
person or persons engaged in | ||
merchant's business, the permanent address and
Illinois | ||
Retailers Occupation Tax Registration Number of the merchant, | ||
the
dates and location of the event and other reasonable | ||
information that the
Department may require. The report must be | ||
filed not later than the 20th day
of the month next following | ||
the month during which the event with retail sales
was held. | ||
Any person who fails to file a report required by this Section
| ||
commits a business offense and is subject to a fine not to | ||
exceed $250. | ||
Any person engaged in the business of selling tangible | ||
personal
property at retail as a concessionaire or other type | ||
of seller at the
Illinois State Fair, county fairs, art shows, | ||
flea markets and similar
exhibitions or events, or any | ||
transient merchants, as defined by Section 2
of the Transient | ||
Merchant Act of 1987, may be required to make a daily report
of | ||
the amount of such sales to the Department and to make a daily | ||
payment of
the full amount of tax due. The Department shall |
impose this
requirement when it finds that there is a | ||
significant risk of loss of
revenue to the State at such an | ||
exhibition or event. Such a finding
shall be based on evidence | ||
that a substantial number of concessionaires
or other sellers | ||
who are not residents of Illinois will be engaging in
the | ||
business of selling tangible personal property at retail at the
| ||
exhibition or event, or other evidence of a significant risk of | ||
loss of revenue
to the State. The Department shall notify | ||
concessionaires and other sellers
affected by the imposition of | ||
this requirement. In the absence of
notification by the | ||
Department, the concessionaires and other sellers
shall file | ||
their returns as otherwise required in this Section. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11; | ||
97-333, eff. 8-12-11.)
| ||
(35 ILCS 120/5k) (from Ch. 120, par. 444k)
| ||
Sec. 5k. Building materials exemption; enterprise zone. | ||
(a) Each retailer who makes a qualified sale of building
| ||
materials
to be incorporated into real estate in an enterprise | ||
zone
established by a county or municipality under the Illinois | ||
Enterprise Zone
Act
by remodeling,
rehabilitation or new | ||
construction, may deduct receipts from such sales
when | ||
calculating the tax imposed by this Act.
For purposes of this | ||
Section, before July 1, 2013, "qualified sale" means a sale of | ||
building
materials that will be incorporated into real estate |
as part of a building
project for which a Certificate of | ||
Eligibility for Sales Tax Exemption has been
issued by the | ||
administrator of the enterprise zone in which the building
| ||
project is located, and on and after July 1, 2013, "qualified | ||
sale" means a sale of building materials that will be | ||
incorporated into real estate as part of a building project for | ||
which an Enterprise Zone Building Materials Exemption | ||
Certificate has been issued to the purchaser by the Department. | ||
A construction contractor or other entity shall not make | ||
tax-free purchases unless it has an active Exemption | ||
Certificate issued by the Department at the time of the | ||
purchase. | ||
(b) Before July 1, 2013, to document the exemption allowed | ||
under this Section, the
retailer must obtain from the purchaser | ||
a copy of the Certificate of
Eligibility for Sales Tax | ||
Exemption issued by the administrator of the
enterprise zone | ||
into which the building materials will be incorporated. On and | ||
after July 1, 2013, to document the exemption allowed under | ||
this Section, the retailer must obtain from the purchaser the | ||
certification required under subsection (c), which must | ||
contain the Enterprise Zone Building Materials Exemption | ||
Certificate number issued to the purchaser by the Department.
| ||
Upon request from the enterprise zone administrator, the | ||
Department shall issue an Enterprise Zone Building Materials | ||
Exemption Certificate for each construction contractor or | ||
other entity identified by the enterprise zone administrator. |
The Department shall make issue the Exemption Certificates | ||
available directly to each enterprise zone administrator, | ||
construction contractor , or other entity. The Department shall | ||
also provide the enterprise zone administrator with a copy of | ||
each Exemption Certificate issued. The request for Enterprise | ||
Zone Building Materials Exemption Certificates from the | ||
enterprise zone administrator to the Department must include | ||
the following information: | ||
(1) the name and address of the construction contractor | ||
or other entity; | ||
(2) the name and number of the enterprise zone; | ||
(3) the name and location or address of the building | ||
project in the enterprise zone; | ||
(4) the estimated amount of the exemption for each | ||
construction contractor or other entity for which a request | ||
for Exemption Certificate is made, based on a stated | ||
estimated average tax rate and the percentage of the | ||
contract that consists of materials; | ||
(5) the period of time over which supplies for the | ||
project are expected to be purchased; and | ||
(6) other reasonable information as the Department may | ||
require , including, but not limited to FEIN numbers, to | ||
determine if the contractor or other entity, or any | ||
partner, or a corporate officer, and in the case of a | ||
limited liability company, any manager or member, of the | ||
construction contractor or other entity, is or has been the |
owner, a partner, a corporate officer, and in the case of a | ||
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under | ||
this Act or any other tax or fee Act administered by the | ||
Department . | ||
The Department shall issue the Enterprise Zone Building | ||
Materials Exemption Certificates within 3 business days after | ||
receipt of request from the zone administrator. This | ||
requirement does not apply in circumstances where the | ||
Department, for reasonable cause, is unable to issue the | ||
Exemption Certificate within 3 business days. The Department | ||
may refuse to issue an Exemption Certificate if the owner, any | ||
partner, or a corporate officer, and in the case of a limited | ||
liability company, any manager or member, of the construction | ||
contractor or other entity is or has been the owner, a partner, | ||
a corporate officer, and in the case of a limited liability | ||
company, a manager or member, of a person that is in default | ||
for moneys due to the Department under this Act or any other | ||
tax or fee Act administered by the Department. The Enterprise | ||
Zone Building Materials Exemption Certificate shall contain | ||
language stating that if the construction contractor or other | ||
entity who is issued the Exemption Certificate makes a | ||
tax-exempt purchase, as described in this Section, that is not | ||
eligible for exemption under this Section or allows another | ||
person to make a tax-exempt purchase, as described in this | ||
Section, that is not eligible for exemption under this Section, |
then, in addition to any tax or other penalty imposed, the | ||
construction contractor or other entity is subject to a penalty | ||
equal to the tax that would have been paid by the retailer | ||
under this Act as well as any applicable local retailers' | ||
occupation tax on the purchase that is not eligible for the | ||
exemption. | ||
The Department, in its discretion, may require that the | ||
request for Enterprise Zone Building Materials Exemption | ||
Certificates be submitted electronically. The Department may, | ||
in its discretion, issue the Exemption Certificates | ||
electronically. The Enterprise Zone Building Materials | ||
Exemption Certificate number shall be designed in such a way | ||
that the Department can identify from the unique number on the | ||
Exemption Certificate issued to a given construction | ||
contractor or other entity, the name of the Enterprise Zone, | ||
the project for which the Exemption Certificate is issued, and | ||
the construction contractor or other entity to whom the | ||
Exemption Certificate is issued. The Exemption Certificate | ||
shall contain an expiration date, which shall be no more than 2 | ||
years after the date of issuance. At the request of the zone | ||
administrator, the Department may renew an Exemption | ||
Certificate. After the Department issues Exemption | ||
Certificates for a given enterprise zone project, the | ||
enterprise zone administrator may notify the Department of | ||
additional construction contractors or other entities eligible | ||
for an Enterprise Zone Building Materials Exemption |
Certificate. Upon notification by the enterprise zone | ||
administrator and subject to the other provisions of this | ||
subsection (b), the Department shall issue an Enterprise Zone | ||
Building Materials Exemption Certificate to each additional | ||
construction contractor or other entity identified by the | ||
enterprise zone administrator. An enterprise zone | ||
administrator may notify the Department to rescind an | ||
Enterprise Zone Building Materials Exemption Certificate | ||
previously issued by the Department but that has not yet | ||
expired. Upon notification by the enterprise zone | ||
administrator and subject to the other provisions of this | ||
subsection (b), the Department shall issue the rescission of | ||
the Enterprise Zone Building Materials Exemption Certificate | ||
to the construction contractor or other entity identified by | ||
the enterprise zone administrator and provide a copy to the | ||
enterprise zone administrator. | ||
If the Department of Revenue determines that a construction | ||
contractor or other entity that was issued an Exemption | ||
Certificate under this subsection (b) made a tax-exempt | ||
purchase, as described in this Section, that was not eligible | ||
for exemption under this Section or allowed another person to | ||
make a tax-exempt purchase, as described in this Section, that | ||
was not eligible for exemption under this Section, then, in | ||
addition to any tax or other penalty imposed, the construction | ||
contractor or other entity is subject to a penalty equal to the | ||
tax that would have been paid by the retailer under this Act as |
well as any applicable local retailers' occupation tax on the | ||
purchase that was not eligible for the exemption.
| ||
(c) In addition, the retailer must obtain certification | ||
from the purchaser that
contains:
| ||
(1) a statement that the building materials are being | ||
purchased for
incorporation into real estate located in an | ||
Illinois enterprise zone;
| ||
(2) the location or address of the real estate into | ||
which the building
materials will be incorporated;
| ||
(3) the name of the enterprise zone in which that real | ||
estate is located;
| ||
(4) a description of the building materials being | ||
purchased;
| ||
(5) on and after July 1, 2013, the purchaser's | ||
Enterprise Zone Building Materials Exemption Certificate | ||
number issued by the Department; and | ||
(6) the purchaser's signature and date of purchase.
| ||
(d) The deduction allowed by
this Section for the sale of | ||
building materials may be limited, to the
extent authorized by | ||
ordinance, adopted after the effective date of this
amendatory | ||
Act of 1992, by the municipality or county that created the
| ||
enterprise zone
into which the
building materials will be | ||
incorporated.
The ordinance, however, may neither require nor | ||
prohibit the purchase of
building materials from any retailer | ||
or class of retailers in order to qualify
for the exemption | ||
allowed under this Section. The provisions of this Section
are |
exempt from Section
2-70.
| ||
(e) Notwithstanding anything to the contrary in this | ||
Section, for enterprise zone projects already in existence and | ||
for which construction contracts are already in place on July | ||
1, 2013, the request for Enterprise Zone Building Materials | ||
Exemption Certificates from the enterprise zone administrator | ||
to the Department for these pre-existing construction | ||
contractors and other entities must include the information | ||
required under subsection (b), but not including the | ||
information listed in items (4) and (5). For any new | ||
construction contract entered into on or after July 1, 2013, | ||
however, all of the information in subsection (b) must be | ||
provided. | ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(35 ILCS 120/5l) (from Ch. 120, par. 444l)
| ||
Sec. 5l. Building materials exemption; High Impact | ||
Business. | ||
(a) Beginning January 1, 1995, each retailer who makes a | ||
sale of
building materials that will be incorporated into a | ||
High Impact Business
location as designated by the Department | ||
of Commerce and Economic Opportunity
under Section 5.5 of the | ||
Illinois Enterprise Zone Act may deduct receipts from
such | ||
sales when calculating only the 6.25% State rate of tax
imposed | ||
by this Act. Beginning on the effective date of this amendatory | ||
Act of
1995, a retailer may also deduct receipts from such |
sales when calculating any
applicable local taxes. However, | ||
until the effective date of this amendatory
Act of 1995, a | ||
retailer may file claims for credit or refund to recover the
| ||
amount of any applicable local tax paid on such sales. No | ||
retailer who is
eligible for the deduction or credit
under | ||
Section 5k of this Act for making a sale of building materials | ||
to be
incorporated into real estate in an enterprise zone by | ||
rehabilitation,
remodeling or new construction shall be | ||
eligible for the deduction or
credit authorized under this | ||
Section.
| ||
(b) On and after July 1, 2013, in In addition to any other | ||
requirements to document the exemption allowed under this | ||
Section, the retailer must obtain from the purchaser the | ||
purchaser's High Impact Business Building Materials Exemption | ||
Certificate number issued by the Department. A construction | ||
contractor or other entity shall not make tax-free purchases | ||
unless it has an active Exemption Certificate issued by the | ||
Department at the time of purchase. | ||
Upon request from the designated High Impact Business, the | ||
Department shall issue a High Impact Business Building | ||
Materials Exemption Certificate for each construction | ||
contractor or other entity identified by the designated High | ||
Impact Business. The Department shall make issue the Exemption | ||
Certificates available directly to each construction | ||
contractor or other entity and the designated High Impact | ||
Business . The Department shall also provide the designated High |
Impact Business with a copy of each Exemption Certificate | ||
issued. The request for Building Materials Exemption | ||
Certificates from the designated High Impact Business to the | ||
Department must include the following information: | ||
(1) the name and address of the construction contractor | ||
or other entity; | ||
(2) the name and location or address of the designated | ||
High Impact Business; | ||
(3) the estimated amount of the exemption for each | ||
construction contractor or other entity for which a request | ||
for Exemption Certificate is made, based on a stated | ||
estimated average tax rate and the percentage of the | ||
contract that consists of materials; | ||
(4) the period of time over which supplies for the | ||
project are expected to be purchased; and | ||
(5) other reasonable information as the Department may | ||
require , including but not limited to FEIN numbers, to | ||
determine if the contractor or other entity, or any | ||
partner, or a corporate officer, and in the case of a | ||
limited liability company, any manager or member, of the | ||
construction contractor or other entity, is or has been the | ||
owner, a partner, a corporate officer, and in the case of a | ||
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under | ||
this Act or any other tax or fee Act administered by the | ||
Department . |
The Department shall issue the High Impact Business | ||
Building Materials Exemption Certificates within 3 business | ||
days after receipt of request from the designated High Impact | ||
Business. This requirement does not apply in circumstances | ||
where the Department, for reasonable cause, is unable to issue | ||
the Exemption Certificate within 3 business days. The | ||
Department may refuse to issue an Exemption Certificate if the | ||
owner, any partner, or a corporate officer, and in the case of | ||
a limited liability company, any manager or member, of the | ||
construction contractor or other entity is or has been the | ||
owner, a partner, a corporate officer, and in the case of a | ||
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under this | ||
Act or any other tax or fee Act administered by the Department. | ||
The High Impact Business Building Materials Exemption | ||
Certificate shall contain language stating that if the | ||
construction contractor or other entity who is issued the | ||
Exemption Certificate makes a tax-exempt purchase, as | ||
described in this Section, that is not eligible for exemption | ||
under this Section or allows another person to make a | ||
tax-exempt purchase, as described in this Section, that is not | ||
eligible for exemption under this Section, then, in addition to | ||
any tax or other penalty imposed, the construction contractor | ||
or other entity is subject to a penalty equal to the tax that | ||
would have been paid by the retailer under this Act as well as | ||
any applicable local retailers' occupation tax on the purchase |
that is not eligible for the exemption. | ||
The Department, in its discretion, may require that the | ||
request for High Impact Business Building Materials Exemption | ||
Certificates be submitted electronically. The Department may, | ||
in its discretion, issue the Exemption Certificates | ||
electronically. The High Impact Business Building Materials | ||
Exemption Certificate number shall be designed in such a way | ||
that the Department can identify from the unique number on the | ||
Exemption Certificate issued to a given construction | ||
contractor or other entity, the name of the designated High | ||
Impact Business and the construction contractor or other entity | ||
to whom the Exemption Certificate is issued. The Exemption | ||
Certificate shall contain an expiration date, which shall be no | ||
more than 2 years after the date of issuance. At the request of | ||
the designated High Impact Business, the Department may renew | ||
an Exemption Certificate. After the Department issues | ||
Exemption Certificates for a given designated High Impact | ||
Business, the designated High Impact Business may notify the | ||
Department of additional construction contractors or other | ||
entities eligible for a Building Materials Exemption | ||
Certificate. Upon notification by the designated High Impact | ||
Business and subject to the other provisions of this subsection | ||
(b), the Department shall issue a High Impact Business Building | ||
Materials Exemption Certificate to each additional | ||
construction contractor or other entity identified by the | ||
designated High Impact Business. A designated High Impact |
Business may notify the Department to rescind a Building | ||
Materials Exemption Certificate previously issued by the | ||
Department but that has not yet expired. Upon notification by | ||
the designated High Impact Business and subject to the other | ||
provisions of this subsection (b), the Department shall issue | ||
the rescission of the Building Materials Exemption Certificate | ||
to the construction contractor or other entity identified by | ||
the designated High Impact Business and provide a copy to the | ||
designated High Impact Business. | ||
If the Department of Revenue determines that a construction | ||
contractor or other entity that was issued an Exemption | ||
Certificate under this subsection (b) made a tax-exempt | ||
purchase, as described in this Section, that was not eligible | ||
for exemption under this Section or allowed another person to | ||
make a tax-exempt purchase, as described in this Section, that | ||
was not eligible for exemption under this Section, then, in | ||
addition to any tax or other penalty imposed, the construction | ||
contractor or other entity is subject to a penalty equal to the | ||
tax that would have been paid by the retailer under this Act as | ||
well as any applicable local retailers' occupation tax on the | ||
purchase that was not eligible for the exemption. | ||
(c) Notwithstanding anything to the contrary in this | ||
Section, for High Impact Businesses for which projects are | ||
already in existence and for which construction contracts are | ||
already in place on July 1, 2013, the request for High Impact | ||
Business Building Materials Exemption Certificates from the |
High Impact Business to the Department for these pre-existing | ||
construction contractors and other entities must include the | ||
information required under subsection (b), but not including | ||
the information listed in items (3) and (4). For any new | ||
construction contract entered into on or after July 1, 2013, | ||
however, all of the information in subsection (b) must be | ||
provided. | ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
Section 5-50. The Property Tax Code is amended by changing | ||
Sections 10-115 and 18-165 as follows:
| ||
(35 ILCS 200/10-115)
| ||
Sec. 10-115. Department guidelines and valuations for | ||
farmland. The
Department shall issue guidelines and | ||
recommendations for the valuation of
farmland to achieve | ||
equitable assessment within and between counties.
| ||
The Director of Revenue shall appoint a five-person | ||
Farmland Assessment
Technical Advisory Board, consisting of | ||
technical experts from the colleges
or schools of agriculture | ||
of the State universities and State and federal
agricultural | ||
agencies, to advise in and provide data and technical | ||
information
needed for implementation of this Section.
| ||
By May 1 of each year, the Department shall certify to each | ||
chief county
assessment officer the following, calculated from | ||
data provided by the Farmland
Technical Advisory Board, on a |
per acre basis by soil productivity index for
harvested | ||
cropland, using moving averages for the most recent 5-year | ||
period for
which data are available:
| ||
(a) gross income, estimated by using yields per acre as | ||
assigned to soil
productivity indices, the crop mix for | ||
each soil productivity index as
determined by the College | ||
of Agriculture of the University of Illinois and
average | ||
prices received by farmers for principal crops as published | ||
by the
Illinois Crop Reporting Service;
| ||
(b) production costs, other than land costs, provided | ||
by the College
of Agriculture of the University of | ||
Illinois;
| ||
(c) net return to land, which shall be the difference | ||
between (a) and
(b) above;
| ||
(d) a proposed agricultural economic value determined | ||
by dividing the net
return to land by the moving average of | ||
the Federal Land Bank farmland mortgage
interest rate as | ||
calculated by the Department;
| ||
(e) the equalized assessed value per acre of farmland | ||
for each soil
productivity index, which shall be 33-1/3% of | ||
the agricultural economic value,
or the percentage as | ||
provided under Section 17-5; but any increase or decrease
| ||
in the equalized assessed value per acre by soil | ||
productivity index shall not
exceed 10% from the immediate | ||
preceding year's soil productivity index
certified | ||
assessed value of the median cropped soil; in tax year 2015 |
only, that 10% limitation shall be reduced by $5 per acre ;
| ||
(f) a proposed average equalized assessed value per | ||
acre of cropland for
each individual county, weighted by | ||
the distribution of soils by productivity
index in the | ||
county; and
| ||
(g) a proposed average equalized assessed value per | ||
acre for all farmland
in each county, weighted (i) to | ||
consider the proportions of all farmland
acres in the | ||
county which are cropland, permanent pasture, and other | ||
farmland,
and (ii) to reflect the valuations for those | ||
types of land and debasements for
slope and erosion as | ||
required by Section 10-125.
| ||
(Source: P.A. 91-357, eff. 7-29-99.)
| ||
(35 ILCS 200/18-165)
| ||
Sec. 18-165. Abatement of taxes.
| ||
(a) Any taxing district, upon a majority vote of its | ||
governing authority,
may, after the determination of the | ||
assessed valuation of its property, order
the clerk of that | ||
county to abate any portion of its taxes on the following
types | ||
of property:
| ||
(1) Commercial and industrial.
| ||
(A) The property of any commercial or industrial | ||
firm,
including but not limited to the property of (i) | ||
any firm that
is used for collecting, separating, | ||
storing, or processing recyclable
materials, locating |
within the taxing district during the immediately | ||
preceding
year from another state, territory, or | ||
country, or having been newly created
within this State | ||
during the immediately preceding year, or expanding an
| ||
existing facility, or (ii) any firm that is used for | ||
the generation and
transmission of
electricity | ||
locating within the taxing district during the | ||
immediately
preceding year or expanding its presence | ||
within the taxing district during the
immediately | ||
preceding year by construction of a new electric | ||
generating
facility that uses natural gas as its fuel, | ||
or any firm that is used for
production operations at a | ||
new,
expanded, or reopened coal mine within the taxing | ||
district, that
has been certified as a High Impact | ||
Business by the Illinois Department of
Commerce and | ||
Economic Opportunity. The property of any firm used for | ||
the
generation and transmission of electricity shall | ||
include all property of the
firm used for transmission | ||
facilities as defined in Section 5.5 of the Illinois
| ||
Enterprise Zone Act. The abatement shall not exceed a | ||
period of 10 years
and the aggregate amount of abated | ||
taxes for all taxing districts combined
shall not | ||
exceed $4,000,000.
| ||
(A-5) Any property in the taxing district of a new | ||
electric generating
facility, as defined in Section | ||
605-332 of the Department of Commerce and
Economic |
Opportunity Law of the Civil Administrative Code of | ||
Illinois.
The abatement shall not exceed a period of 10 | ||
years.
The abatement shall be subject to the following | ||
limitations:
| ||
(i) if the equalized assessed valuation of the | ||
new electric generating
facility is equal to or | ||
greater than $25,000,000 but less
than | ||
$50,000,000, then the abatement may not exceed (i) | ||
over the entire term
of the abatement, 5% of the | ||
taxing district's aggregate taxes from the
new | ||
electric generating facility and (ii) in any one
| ||
year of abatement, 20% of the taxing district's | ||
taxes from the
new electric generating facility;
| ||
(ii) if the equalized assessed valuation of | ||
the new electric
generating facility is equal to or | ||
greater than $50,000,000 but less
than | ||
$75,000,000, then the abatement may not exceed (i) | ||
over the entire term
of the abatement, 10% of the | ||
taxing district's aggregate taxes from the
new | ||
electric generating facility and (ii) in any one
| ||
year of abatement, 35% of the taxing district's | ||
taxes from the
new electric generating facility;
| ||
(iii) if the equalized assessed valuation of | ||
the new electric
generating facility
is equal to or | ||
greater than $75,000,000 but less
than | ||
$100,000,000, then the abatement may not exceed |
(i) over the entire term
of the abatement, 20% of | ||
the taxing district's aggregate taxes from the
new | ||
electric generating facility and (ii) in any one
| ||
year of abatement, 50% of the taxing district's | ||
taxes from the
new electric generating facility;
| ||
(iv) if the equalized assessed valuation of | ||
the new electric
generating facility is equal to or | ||
greater than $100,000,000 but less
than | ||
$125,000,000, then the
abatement may not exceed | ||
(i) over the entire term of the abatement, 30% of | ||
the
taxing district's aggregate taxes from the new | ||
electric generating facility
and (ii) in any one | ||
year of abatement, 60% of the taxing
district's | ||
taxes from the new electric generating facility;
| ||
(v) if the equalized assessed valuation of the | ||
new electric generating
facility is equal to or | ||
greater than $125,000,000 but less
than | ||
$150,000,000, then the
abatement may not exceed | ||
(i) over the entire term of the abatement, 40% of | ||
the
taxing district's aggregate taxes from the new | ||
electric generating facility
and (ii) in any one | ||
year of abatement, 60% of the taxing
district's | ||
taxes from the new electric generating facility;
| ||
(vi) if the equalized assessed valuation of | ||
the new electric
generating facility is equal to or | ||
greater than $150,000,000, then the
abatement may |
not exceed (i) over the entire term of the | ||
abatement, 50% of the
taxing district's aggregate | ||
taxes from the new electric generating facility
| ||
and (ii) in any one year of abatement, 60% of the | ||
taxing
district's taxes from the new electric | ||
generating facility.
| ||
The abatement is not effective unless
the owner of | ||
the new electric generating facility agrees to
repay to | ||
the taxing district all amounts previously abated, | ||
together with
interest computed at the rate and in the | ||
manner provided for delinquent taxes,
in the event that | ||
the owner of the new electric generating facility | ||
closes the
new electric generating facility before the | ||
expiration of the
entire term of the abatement.
| ||
The authorization of taxing districts to abate | ||
taxes under this
subdivision (a)(1)(A-5) expires on | ||
January 1, 2010.
| ||
(B) The property of any commercial or industrial
| ||
development of at least (i) 500 acres or (ii) 225 acres | ||
in the case of a commercial or industrial
development | ||
that applies for and is granted designation as a High | ||
Impact Business under paragraph (F) of item (3) of | ||
subsection (a) of Section 5.5 of the Illinois | ||
Enterprise Zone Act, having been created within the | ||
taxing
district. The abatement shall not exceed a | ||
period of 20 years and the
aggregate amount of abated |
taxes for all taxing districts combined shall not
| ||
exceed $12,000,000.
| ||
(C) The property of any commercial or industrial | ||
firm currently
located in the taxing district that | ||
expands a facility or its number of
employees. The | ||
abatement shall not exceed a period of 10 years and the
| ||
aggregate amount of abated taxes for all taxing | ||
districts combined shall not
exceed $4,000,000. The | ||
abatement period may be renewed at the option of the
| ||
taxing districts.
| ||
(2) Horse racing. Any property in the taxing district | ||
which
is used for the racing of horses and upon which | ||
capital improvements consisting
of expansion, improvement | ||
or replacement of existing facilities have been made
since | ||
July 1, 1987. The combined abatements for such property | ||
from all taxing
districts in any county shall not exceed | ||
$5,000,000 annually and shall not
exceed a period of 10 | ||
years.
| ||
(3) Auto racing. Any property designed exclusively for | ||
the racing of
motor vehicles. Such abatement shall not | ||
exceed a period of 10 years.
| ||
(4) Academic or research institute. The property of any | ||
academic or
research institute in the taxing district that | ||
(i) is an exempt organization
under paragraph (3) of | ||
Section 501(c) of the Internal Revenue Code, (ii)
operates | ||
for the benefit of the public by actually and exclusively |
performing
scientific research and making the results of | ||
the research available to the
interested public on a | ||
non-discriminatory basis, and (iii) employs more than
100 | ||
employees. An abatement granted under this paragraph shall | ||
be for at
least 15 years and the aggregate amount of abated | ||
taxes for all taxing
districts combined shall not exceed | ||
$5,000,000.
| ||
(5) Housing for older persons. Any property in the | ||
taxing district that
is devoted exclusively to affordable | ||
housing for older households. For
purposes of this | ||
paragraph, "older households" means those households (i)
| ||
living in housing provided under any State or federal | ||
program that the
Department of Human Rights determines is | ||
specifically designed and operated to
assist elderly | ||
persons and is solely occupied by persons 55 years of age | ||
or
older and (ii) whose annual income does not exceed 80% | ||
of the area gross median
income, adjusted for family size, | ||
as such gross income and median income are
determined from | ||
time to time by the United States Department of Housing and
| ||
Urban Development. The abatement shall not exceed a period | ||
of 15 years, and
the aggregate amount of abated taxes for | ||
all taxing districts shall not exceed
$3,000,000.
| ||
(6) Historical society. For assessment years 1998 | ||
through 2018, the
property of an historical society | ||
qualifying as an exempt organization under
Section | ||
501(c)(3) of the federal Internal Revenue Code.
|
(7) Recreational facilities. Any property in the | ||
taxing district (i)
that is used for a municipal airport, | ||
(ii) that
is subject to a leasehold assessment under | ||
Section 9-195 of this Code and (iii)
which
is sublet from a | ||
park district that is leasing the property from a
| ||
municipality, but only if the property is used exclusively | ||
for recreational
facilities or for parking lots used | ||
exclusively for those facilities. The
abatement shall not | ||
exceed a period of 10 years.
| ||
(8) Relocated corporate headquarters. If approval | ||
occurs within 5 years
after the effective date of this | ||
amendatory Act of the 92nd General Assembly,
any property | ||
or a portion of any property in a taxing district that is | ||
used by
an eligible business for a corporate headquarters | ||
as defined in the Corporate
Headquarters Relocation Act. | ||
Instead of an abatement under this paragraph (8),
a taxing | ||
district may enter into an agreement with an eligible | ||
business to make
annual payments to that eligible business | ||
in an amount not to exceed the
property taxes paid directly | ||
or indirectly by that eligible business to the
taxing | ||
district and any other taxing districts for
premises | ||
occupied pursuant to a written lease and may make those | ||
payments
without the need for an annual appropriation. No | ||
school district, however, may
enter into an agreement with, | ||
or abate taxes for, an eligible business unless
the | ||
municipality in which the corporate headquarters is |
located agrees to
provide funding to the school district in | ||
an amount equal to the amount abated
or paid by the school | ||
district as provided in this paragraph (8).
Any abatement | ||
ordered or
agreement entered into under this paragraph (8) | ||
may be effective for the entire
term specified by the | ||
taxing district, except the term of the abatement or
annual | ||
payments may not exceed 20 years. | ||
(9) United States Military Public/Private Residential | ||
Developments. Each building, structure, or other | ||
improvement designed, financed, constructed, renovated, | ||
managed, operated, or maintained after January 1, 2006 | ||
under a "PPV Lease", as set forth under Division 14 of | ||
Article 10, and any such PPV Lease.
| ||
(10) Property located in a business corridor that | ||
qualifies for an abatement under Section 18-184.10. | ||
(b) Upon a majority vote of its governing authority, any | ||
municipality
may, after the determination of the assessed | ||
valuation of its property, order
the county clerk to abate any | ||
portion of its taxes on any property that is
located within the | ||
corporate limits of the municipality in accordance with
Section | ||
8-3-18 of the Illinois Municipal Code.
| ||
(Source: P.A. 96-1136, eff. 7-21-10; 97-577, eff. 1-1-12; | ||
97-636, eff. 6-1-12 .)
| ||
Section 5-55. The County Economic Development Project Area | ||
Property
Tax Allocation Act is amended by changing Section 3 as |
follows: | ||
(55 ILCS 85/3) (from Ch. 34, par. 7003) | ||
Sec. 3. Definitions. In this Act, words or terms shall have | ||
the
following meanings unless the context usage clearly | ||
indicates that another
meaning is intended. | ||
(a) "Department" means the Department of Commerce and | ||
Economic Opportunity. | ||
(b) "Economic development plan" means the written plan of a | ||
county which
sets forth an economic development program for an | ||
economic development
project area. Each economic development | ||
plan shall include but not be
limited to (1) estimated economic | ||
development project costs, (2) the
sources of funds to pay such | ||
costs, (3) the nature and term of any
obligations to be issued | ||
by the county to pay such costs, (4) the most
recent equalized | ||
assessed valuation of the economic development project
area, | ||
(5) an estimate of the equalized assessed valuation of the | ||
economic
development project area after completion of the | ||
economic development plan,
(6) the estimated date of completion | ||
of any economic development
project proposed to be undertaken, | ||
(7) a general description of any
proposed developer, user, or | ||
tenant of any property to be located or
improved within the | ||
economic development project area, (8) a description of
the | ||
type, structure and general character of the facilities to be | ||
developed
or improved in the economic development project area, | ||
(9) a description of
the general land uses to apply in the |
economic development project area,
(10) a description of the | ||
type, class and number of employees to be
employed in the | ||
operation of the facilities to be developed or improved in
the | ||
economic development project area and (11) a commitment by the | ||
county
to fair employment practices and an affirmative action | ||
plan with respect to
any economic development program to be | ||
undertaken by the county. The economic development plan for an | ||
economic development project area authorized by subsection | ||
(a-15) of Section 4 of this Act must additionally include (1) | ||
evidence indicating that the redevelopment project area on the | ||
whole has not been subject to growth and development through | ||
investment by private enterprise and is not reasonably expected | ||
to be subject to such growth and development without the | ||
assistance provided through the implementation of the economic | ||
development plan and (2) evidence that portions of the economic | ||
development project area have incurred Illinois Environmental | ||
Protection Agency or United States Environmental Protection | ||
Agency remediation costs for, or a study conducted by an | ||
independent consultant recognized as having expertise in | ||
environmental remediation has determined a need for, the | ||
clean-up of hazardous waste, hazardous substances, or | ||
underground storage tanks required by State or federal law, | ||
provided that the remediation costs constitute a material | ||
impediment to the development or redevelopment of the project | ||
area. | ||
(c) "Economic development project" means any development |
project in
furtherance of the objectives of this Act. | ||
(d) "Economic development project area" means any improved | ||
or vacant
area which is located within the corporate limits of | ||
a county and which (1)
is within the unincorporated area of | ||
such county, or, with the consent of
any affected municipality, | ||
is located partially within the unincorporated
area of such | ||
county and partially within one or more municipalities, (2) is
| ||
contiguous, (3) is not less in the aggregate than 100 acres | ||
and, for an economic development project area authorized by | ||
subsection (a-15) of Section 4 of this Act, not more than 2,000 | ||
acres, (4) is
suitable for siting by any commercial, | ||
manufacturing, industrial, research
or transportation | ||
enterprise of facilities to include but not be limited to
| ||
commercial businesses, offices, factories, mills, processing | ||
plants,
assembly plants, packing plants, fabricating plants, | ||
industrial or
commercial distribution centers, warehouses, | ||
repair overhaul or service
facilities, freight terminals, | ||
research facilities, test facilities or
transportation | ||
facilities, whether or not such area has been used at any
time | ||
for such facilities and whether or not the area has been used | ||
or is
suitable for such facilities and whether or not the area | ||
has been used or
is suitable for other uses, including | ||
commercial agricultural purposes, and
(5) which has been | ||
certified by the Department pursuant to this Act. | ||
(e) "Economic development project costs" means and | ||
includes the sum
total of all reasonable or necessary costs |
incurred by a county incidental
to an economic development | ||
project, including, without limitation, the
following: | ||
(1) Costs of studies, surveys, development of plans and | ||
specifications,
implementation and administration of an | ||
economic development plan,
personnel and professional | ||
service costs for architectural, engineering,
legal, | ||
marketing, financial, planning, sheriff, fire, public | ||
works or other
services, provided that no charges for | ||
professional services may be based
on a percentage of | ||
incremental tax revenue; | ||
(2) Property assembly costs within an economic | ||
development project area,
including but not limited to | ||
acquisition of land and other real or personal
property or | ||
rights or interests therein, and specifically including | ||
payments
to developers or other non-governmental persons | ||
as reimbursement for property
assembly costs incurred by | ||
such developer or other non-governmental person; | ||
(3) Site preparation costs, including but not limited | ||
to clearance of
any area within an economic development | ||
project area by demolition or
removal of any existing | ||
buildings, structures, fixtures, utilities and
| ||
improvements and clearing and grading; site improvement | ||
addressing ground level or below ground environmental | ||
contamination; and including installation, repair,
| ||
construction, reconstruction, or relocation of public | ||
streets, public
utilities, and other public site |
improvements within or without an economic
development | ||
project area which are essential to the preparation of the
| ||
economic development project area for use in accordance | ||
with an economic
development plan; and specifically | ||
including payments to developers or
other non-governmental | ||
persons as reimbursement for site preparation costs
| ||
incurred by such developer or non-governmental person; | ||
(4) Costs of renovation, rehabilitation, | ||
reconstruction, relocation,
repair or remodeling of any | ||
existing buildings, improvements, and fixtures
within an | ||
economic development project area, and specifically | ||
including
payments to developers or other non-governmental | ||
persons as reimbursement
for such costs incurred by such | ||
developer or non-governmental person; | ||
(5) Costs of construction within an economic | ||
development project area of
public improvements, including | ||
but not limited to, buildings, structures,
works, | ||
improvements, utilities or fixtures; | ||
(6) Financing costs, including but not limited to all | ||
necessary and
incidental expenses related to the issuance | ||
of obligations, payment of any
interest on any obligations | ||
issued hereunder which accrues during the
estimated period | ||
of construction of any economic development project for
| ||
which such obligations are issued and for not exceeding 36 | ||
months
thereafter, and any reasonable reserves related to | ||
the issuance of such
obligations; |
(7) All or a portion of a taxing district's capital | ||
costs resulting from
an economic development project | ||
necessarily incurred or estimated to be
incurred by a | ||
taxing district in the furtherance of the objectives of an
| ||
economic development project, to the extent that the county | ||
by written
agreement accepts, approves and agrees to incur | ||
or to reimburse such costs; | ||
(8) Relocation costs to the extent that a county | ||
determines that
relocation costs shall be paid or is | ||
required to make payment of relocation
costs by federal or | ||
State law; | ||
(9) The estimated tax revenues from real property in an | ||
economic
development project area acquired by a county | ||
which, according to the
economic development plan, is to be | ||
used for a private use and which any
taxing district would | ||
have received had the county not adopted property tax
| ||
allocation financing for an economic development project | ||
area and
which would result from such taxing district's | ||
levies made after the time
of the adoption by the county of | ||
property tax allocation financing to the
time the current | ||
equalized assessed value of real property in the economic
| ||
development project area exceeds the total initial | ||
equalized value of real
property in that area; | ||
(10) Costs of rebating ad valorem taxes paid by any | ||
developer or other
nongovernmental person in whose name the | ||
general taxes were paid for the
last preceding year on any |
lot, block, tract or parcel of land in the
economic | ||
development project area, provided that: | ||
(i) such economic development project area is | ||
located in an enterprise
zone created pursuant to the | ||
Illinois Enterprise Zone Act; beginning on the | ||
effective date of this amendatory Act of the 98th | ||
General Assembly and ending on the date occurring 3 | ||
years later, compliance with this provision (i) is not | ||
required in Grundy County; | ||
(ii) such ad valorem taxes shall be rebated only in | ||
such amounts and for
such tax year or years as the | ||
county and any one or more affected taxing
districts | ||
shall have agreed by prior written agreement; | ||
beginning on the effective date of this amendatory Act | ||
of the 98th General Assembly and ending on the date | ||
occurring 3 years later, compliance with this | ||
provision (ii) is not required in Grundy County if the | ||
county receives approval from 2/3 of the taxing | ||
districts representing no less than 75% of the | ||
aggregate tax levy for all of the affected taxing | ||
districts for the levy year; | ||
(iii) any amount of rebate of taxes shall not | ||
exceed the portion, if
any, of taxes levied by the | ||
county or such taxing district or districts
which is | ||
attributable to the increase in the current equalized | ||
assessed
valuation of each taxable lot, block, tract or |
parcel of real property in
the economic development | ||
project area over and above the initial equalized
| ||
assessed value of each property existing at the time | ||
property tax allocation
financing was adopted for said | ||
economic development project area; and | ||
(iv) costs of rebating ad valorem taxes shall be | ||
paid by a county solely
from the special tax allocation | ||
fund established pursuant to this Act and
shall be paid | ||
from the proceeds of any obligations issued by a | ||
county. | ||
| ||
(11) Costs of job training, advanced vocational | ||
education or career
education programs, including but not | ||
limited to courses in occupational,
semi-technical or | ||
technical fields leading directly to employment, incurred
| ||
by one or more taxing districts, provided that such costs | ||
are related to
the establishment and maintenance of | ||
additional job training, advanced
vocational education or | ||
career education programs for persons employed or
to be | ||
employed by employers located in an economic development | ||
project
area, and further provided, that when such costs | ||
are incurred by a taxing
district or taxing districts other | ||
than the county, they shall be set forth
in a written | ||
agreement by or among the county and the taxing district
or | ||
taxing districts, which agreement describes the program to | ||
be
undertaken, including, but not limited to, the number of |
employees to be
trained, a description of the training and | ||
services to be provided, the
number and type of positions | ||
available or to be available, itemized costs
of the program | ||
and sources of funds to pay the same, and the term of the
| ||
agreement. Such costs include, specifically, the payment | ||
by community
college districts of costs pursuant to Section | ||
3-37, 3-38, 3-40 and 3-40.1
of the Public Community College | ||
Act and by school districts of costs
pursuant to Sections | ||
10-22.20 and 10-23.3a of the School Code; | ||
(12) Private financing costs incurred by developers or | ||
other
non-governmental persons in connection with an | ||
economic development
project, and specifically including | ||
payments to developers or other
non-governmental persons | ||
as reimbursement for such costs incurred by such
developer | ||
or other non-governmental persons provided that: | ||
(A) private financing costs shall be paid or | ||
reimbursed by a county only
pursuant to the prior | ||
official action of the county evidencing an intent to
| ||
pay such private financing costs; | ||
(B) except as provided in subparagraph (D) of this | ||
Section, the
aggregate amount of such costs paid or | ||
reimbursed by a county in any one
year shall not exceed | ||
30% of such costs paid or incurred by such developer
or | ||
other non-governmental person in that year; | ||
(C) private financing costs shall be paid or | ||
reimbursed by a county
solely from the special tax |
allocation fund established pursuant to this
Act and | ||
shall not be paid or reimbursed from the proceeds of | ||
any
obligations issued by a county; | ||
(D) if there are not sufficient funds available in | ||
the special tax
allocation fund in any year to make | ||
such payment or reimbursement in full,
any amount of | ||
such private financing costs remaining to be paid or
| ||
reimbursed by a county shall accrue and be payable when | ||
funds are available
in the special tax allocation fund | ||
to make such payment; and | ||
(E) in connection with its approval and | ||
certification of an economic
development project | ||
pursuant to Section 5 of this Act, the Department shall
| ||
review any agreement authorizing the payment or | ||
reimbursement by a county
of private financing costs in | ||
its consideration of the impact on the
revenues of the | ||
county and the affected taxing districts of the use of
| ||
property tax allocation financing. | ||
(f) "Obligations" means any instrument evidencing the | ||
obligation of a
county to pay money, including without | ||
limitation, bonds, notes,
installment or financing contracts, | ||
certificates, tax anticipation warrants
or notes, vouchers, | ||
and any other evidence of indebtedness. | ||
(g) "Taxing districts" means municipalities, townships, | ||
counties, and
school, road, park, sanitary, mosquito | ||
abatement, forest preserve, public
health, fire protection, |
river conservancy, tuberculosis sanitarium and any
other | ||
county corporations or districts with the power to levy taxes | ||
on
real property. | ||
(Source: P.A. 96-1262, eff. 7-26-10.) | ||
Section 5-60. The Illinois Municipal Code is amended by | ||
changing Sections 11-65-10 and 11-74.4-3.5 as follows: | ||
(65 ILCS 5/11-65-10) | ||
Sec. 11-65-10. Public-facilities corporations authorized.
| ||
(a) Each municipality referenced in Section 11-65-2 is | ||
authorized to incorporate a public-facilities corporation to | ||
exercise, as business agent of the municipality, the powers of | ||
the municipality set forth in Section 11-65-2, Section 11-65-6, | ||
and Section 11-65-7, and also the power of the municipality to | ||
acquire by dedication, gift, lease, contract, or purchase all | ||
property and rights, necessary or proper, within the corporate | ||
limits of the municipality, for municipal convention hall | ||
purposes. | ||
(b) In this Division 65, unless the context otherwise | ||
requires, a "public-facilities corporation" means an Illinois | ||
not-for-profit corporation whose purpose is charitable and | ||
civic, organized solely for the purpose of (i) acquiring a site | ||
or sites appropriate for a municipal convention hall; (ii) | ||
constructing, building, and equipping thereon a municipal | ||
convention hall; and (iii) collecting the revenues therefrom, |
entirely without profit to the public-facilities corporation, | ||
its officers, or directors. A public-facilities corporation | ||
shall assist the municipality it serves in the municipality's | ||
essential governmental purposes. | ||
(c) The municipality shall retain control of the | ||
public-facilities corporation by means of the municipality's | ||
expressed legal right, set forth in the articles of | ||
incorporation of the public-facilities corporation, to | ||
appoint, remove, and replace the members of the board of | ||
directors of the public-facilities corporation. The directors | ||
and officers of the public-facilities corporation shall serve | ||
without compensation but may be reimbursed for their reasonable | ||
expenses that are incurred on behalf of the public-facilities | ||
corporation. Upon retirement or redemption of any bonds or | ||
other debt instruments issued by the public-facilities | ||
corporation in connection with the development of the municipal | ||
convention hall, the legal title to the municipal convention | ||
hall shall be transferred to the municipality without any | ||
further consideration by or on behalf of the municipality.
| ||
(d) The municipality may designate a public-facilities | ||
corporation to include a facility that operates for the benefit | ||
of multiple units of local government through a management | ||
board created by a duly executed intergovernmental cooperation | ||
agreement and ratified by each duly elected board. | ||
(Source: P.A. 95-672, eff. 10-11-07.) |
(65 ILCS 5/11-74.4-3.5) | ||
Sec. 11-74.4-3.5. Completion dates for redevelopment | ||
projects. | ||
(a) Unless otherwise stated in this Section, the estimated | ||
dates of completion
of the redevelopment project and retirement | ||
of obligations issued to finance
redevelopment project costs | ||
(including refunding bonds under Section 11-74.4-7) may not be
| ||
later than December 31 of the year in which the payment to the | ||
municipal
treasurer, as provided in subsection (b) of Section | ||
11-74.4-8 of this Act, is to
be made with respect to ad valorem | ||
taxes levied in the 23rd
calendar year after the year in which | ||
the ordinance approving the
redevelopment project area was | ||
adopted if the ordinance was adopted on or after
January 15, | ||
1981. | ||
(b) The estimated dates of completion of the redevelopment | ||
project and retirement of obligations issued to finance | ||
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to be made with respect to ad valorem taxes levied in the 32nd | ||
calendar year after the year in which the ordinance approving | ||
the redevelopment project area was adopted , if the ordinance | ||
was adopted on September 9, 1999 by the Village of Downs. | ||
The estimated dates of completion
of the redevelopment | ||
project and retirement of obligations issued to finance
|
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal
treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to
be made with respect to ad valorem taxes levied in the 33rd | ||
calendar
year after the year in which the ordinance approving | ||
the
redevelopment project area was adopted , if the ordinance | ||
was adopted on May 20, 1985 by the Village of Wheeling. | ||
The estimated dates of completion of the redevelopment | ||
project and retirement of obligations issued to finance | ||
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to be made with respect to ad valorem taxes levied in the 28th | ||
calendar year after the year in which the ordinance approving | ||
the redevelopment project area was adopted , if the ordinance | ||
was adopted on October 12, 1989 by the City of Lawrenceville. | ||
(c) The estimated dates of completion
of the redevelopment | ||
project and retirement of obligations issued to finance
| ||
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal
treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to
be made with respect to ad valorem taxes levied in the 35th | ||
calendar
year after the year in which the ordinance approving |
the
redevelopment project area was adopted: | ||
(1) if the ordinance was adopted before January 15, | ||
1981; | ||
(2) if the ordinance was adopted in December 1983, | ||
April 1984, July 1985,
or December 1989; | ||
(3) if the ordinance was adopted in December 1987 and | ||
the redevelopment
project is located within one mile of | ||
Midway Airport; | ||
(4) if the ordinance was adopted before January 1, 1987 | ||
by a municipality in
Mason County; | ||
(5) if the municipality is subject to the Local | ||
Government Financial Planning
and Supervision Act or the | ||
Financially Distressed City Law; | ||
(6) if the ordinance was adopted in December 1984 by | ||
the Village of Rosemont; | ||
(7) if the ordinance was adopted on December 31, 1986 | ||
by a municipality
located in Clinton County for which at | ||
least $250,000 of tax increment
bonds were authorized on | ||
June 17, 1997, or if the ordinance was adopted on
December | ||
31, 1986 by a municipality with a population in 1990 of | ||
less than
3,600 that is located in a county with a | ||
population in 1990 of less than
34,000 and for which at | ||
least $250,000 of tax increment bonds were authorized
on | ||
June 17, 1997; | ||
(8) if the ordinance was adopted on October 5, 1982 by | ||
the City of Kankakee, or if the ordinance was adopted on |
December 29, 1986 by East St. Louis; | ||
(9) if
the ordinance was adopted on November 12, 1991 | ||
by the Village of Sauget; | ||
(10) if the ordinance was
adopted on February 11, 1985 | ||
by the City of Rock Island; | ||
(11) if the ordinance was adopted before December 18, | ||
1986 by the City of
Moline; | ||
(12) if the ordinance was adopted in September 1988 by | ||
Sauk Village; | ||
(13) if the ordinance was adopted in October 1993 by | ||
Sauk Village; | ||
(14) if the ordinance was adopted on December 29, 1986 | ||
by the City of Galva; | ||
(15) if the ordinance was adopted in March 1991 by the | ||
City of Centreville; | ||
(16) if the ordinance was adopted on January 23, 1991
| ||
by the City of East St. Louis; | ||
(17) if the ordinance was adopted on December 22, 1986 | ||
by the City of Aledo; | ||
(18) if the ordinance was adopted on February 5, 1990 | ||
by the City of Clinton; | ||
(19) if the ordinance was adopted on September 6, 1994 | ||
by the City of Freeport; | ||
(20) if the ordinance was adopted on December 22, 1986 | ||
by the City of Tuscola; | ||
(21) if the ordinance was adopted on December 23, 1986 |
by the City of Sparta; | ||
(22) if the ordinance was adopted on December 23, 1986 | ||
by the City of
Beardstown; | ||
(23) if the ordinance was adopted on April 27, 1981, | ||
October 21, 1985, or
December 30, 1986 by the City of | ||
Belleville; | ||
(24) if the ordinance was adopted on December 29, 1986 | ||
by the City of
Collinsville; | ||
(25) if the ordinance was adopted on September 14, 1994 | ||
by the
City of Alton; | ||
(26) if the ordinance was adopted on November 11, 1996 | ||
by the
City of Lexington; | ||
(27) if the ordinance was adopted on November 5, 1984 | ||
by
the City of LeRoy; | ||
(28) if the ordinance was adopted on April 3, 1991 or
| ||
June 3, 1992 by the City of Markham; | ||
(29) if the ordinance was adopted on November 11, 1986 | ||
by the City of Pekin; | ||
(30) if the ordinance was adopted on December 15, 1981 | ||
by the City of Champaign; | ||
(31) if the ordinance was adopted on December 15, 1986 | ||
by the City of Urbana; | ||
(32) if the ordinance was adopted on December 15, 1986 | ||
by the Village of Heyworth; | ||
(33) if the ordinance was adopted on February 24, 1992 | ||
by the Village of Heyworth; |
(34) if the ordinance was adopted on March 16, 1995 by | ||
the Village of Heyworth; | ||
(35) if the ordinance was adopted on December 23, 1986 | ||
by the Town of Cicero; | ||
(36) if the ordinance was adopted on December 30, 1986 | ||
by the City of Effingham; | ||
(37) if the ordinance was adopted on May 9, 1991 by the | ||
Village of
Tilton; | ||
(38) if the ordinance was adopted on October 20, 1986 | ||
by the City of Elmhurst; | ||
(39) if the ordinance was adopted on January 19, 1988 | ||
by the City of
Waukegan; | ||
(40) if the ordinance was adopted on September 21, 1998 | ||
by the City of
Waukegan; | ||
(41) if the ordinance was adopted on December 31, 1986 | ||
by the City of Sullivan; | ||
(42) if the ordinance was adopted on December 23, 1991 | ||
by the City of Sullivan; | ||
(43) if the ordinance was adopted on December 31, 1986 | ||
by the City of Oglesby; | ||
(44) if the ordinance was adopted on July 28, 1987 by | ||
the City of Marion; | ||
(45) if the ordinance was adopted on April 23, 1990 by | ||
the City of Marion; | ||
(46) if the ordinance was adopted on August 20, 1985 by | ||
the Village of Mount Prospect; |
(47) if the ordinance was adopted on February 2, 1998 | ||
by the Village of Woodhull; | ||
(48) if the ordinance was adopted on April 20, 1993 by | ||
the Village of Princeville; | ||
(49) if the ordinance was adopted on July 1, 1986 by | ||
the City of Granite City; | ||
(50) if the ordinance was adopted on February 2, 1989 | ||
by the Village of Lombard; | ||
(51) if the ordinance was adopted on December 29, 1986 | ||
by the Village of Gardner; | ||
(52) if the ordinance was adopted on July 14, 1999 by | ||
the Village of Paw Paw; | ||
(53) if the ordinance was adopted on November 17, 1986 | ||
by the Village of Franklin Park; | ||
(54) if the ordinance was adopted on November 20, 1989 | ||
by the Village of South Holland; | ||
(55) if the ordinance was adopted on July 14, 1992 by | ||
the Village of Riverdale; | ||
(56) if the ordinance was adopted on December 29, 1986 | ||
by the City of Galesburg; | ||
(57) if the ordinance was adopted on April 1, 1985 by | ||
the City of Galesburg; | ||
(58) if the ordinance was adopted on May 21, 1990 by | ||
the City of West Chicago; | ||
(59) if the ordinance was adopted on December 16, 1986 | ||
by the City of Oak Forest; |
(60) if the ordinance was adopted in 1999 by the City | ||
of Villa Grove; | ||
(61) if the ordinance was adopted on January 13, 1987 | ||
by the Village of Mt. Zion; | ||
(62) if the ordinance was adopted on December 30, 1986 | ||
by the Village of Manteno; | ||
(63) if the ordinance was adopted on April 3, 1989 by | ||
the City of Chicago Heights; | ||
(64) if the ordinance was adopted on January 6, 1999 by | ||
the Village of Rosemont; | ||
(65) if the ordinance was adopted on December 19, 2000 | ||
by the Village of Stone Park; | ||
(66) if the ordinance was adopted on December 22, 1986 | ||
by the City of DeKalb; | ||
(67) if the ordinance was adopted on December 2, 1986 | ||
by the City of Aurora;
| ||
(68)
if the ordinance was adopted on December 31, 1986 | ||
by the Village of Milan; | ||
(69)
if the ordinance was adopted on September 8, 1994 | ||
by the City of West Frankfort; | ||
(70) if the ordinance was adopted on December 23, 1986 | ||
by the Village of Libertyville; | ||
(71) if the ordinance was adopted on December 22, 1986 | ||
by the Village of Hoffman Estates;
| ||
(72) if the ordinance was adopted on September 17, 1986 | ||
by the Village of Sherman;
|
(73) if the ordinance was adopted on December 16, 1986 | ||
by the City of Macomb; | ||
(74) if the ordinance was adopted on June 11, 2002 by | ||
the City of East Peoria to create the West Washington | ||
Street TIF; | ||
(75) if the ordinance was adopted on June 11, 2002 by | ||
the City of East Peoria to create the Camp Street TIF;
| ||
(76) if the ordinance was adopted on August 7, 2000 by | ||
the City of Des Plaines; | ||
(77) if the ordinance was adopted on December 22, 1986 | ||
by the City of Washington to create the Washington Square | ||
TIF #2; | ||
(78) if the ordinance was adopted on December 29, 1986 | ||
by the City of Morris;
| ||
(79) if the ordinance was adopted on July 6, 1998 by | ||
the Village of Steeleville; | ||
(80) if the ordinance was adopted on December 29, 1986 | ||
by the City of Pontiac to create TIF I (the Main St TIF); | ||
(81) if the ordinance was adopted on December 29, 1986 | ||
by the City of Pontiac to create TIF II (the Interstate | ||
TIF); | ||
(82) if the ordinance was adopted on November 6, 2002 | ||
by the City of Chicago to create the Madden/Wells TIF | ||
District; | ||
(83) if the ordinance was adopted on November 4, 1998 | ||
by the City of Chicago to create the Roosevelt/Racine TIF |
District; | ||
(84) if the ordinance was adopted on June 10, 1998 by | ||
the City of Chicago to create the Stony Island | ||
Commercial/Burnside Industrial Corridors TIF District; | ||
(85) if the ordinance was adopted on November 29, 1989 | ||
by the City of Chicago to create the Englewood Mall TIF | ||
District; | ||
(86) if the ordinance was adopted on December 27, 1986 | ||
by the City of Mendota; | ||
(87) if the ordinance was adopted on December 31, 1986 | ||
by the Village of Cahokia; | ||
(88) if the ordinance was adopted on September 20, 1999 | ||
by the City of Belleville; | ||
(89) if the ordinance was adopted on December 30, 1986 | ||
by the Village of Bellevue to create the Bellevue TIF | ||
District 1; | ||
(90) if the ordinance was adopted on December 13, 1993 | ||
by the Village of Crete; | ||
(91) if the ordinance was adopted on February 12, 2001 | ||
by the Village of Crete; | ||
(92) if the ordinance was adopted on April 23, 2001 by | ||
the Village of Crete; | ||
(93) if the ordinance was adopted on December 16, 1986 | ||
by the City of Champaign; | ||
(94) if the ordinance was adopted on December 20, 1986 | ||
by the City of Charleston; |
(95) if the ordinance was adopted on June 6, 1989 by | ||
the Village of Romeoville; | ||
(96) if the ordinance was adopted on October 14, 1993 | ||
and amended on August 2, 2010 by the City of Venice; | ||
(97) if the ordinance was adopted on June 1, 1994 by | ||
the City of Markham; | ||
(98) if the ordinance was adopted on May 19, 1998 by | ||
the Village of Bensenville; | ||
(99) if the ordinance was adopted on November 12, 1987 | ||
by the City of Dixon; | ||
(100) if the ordinance was adopted on December 20, 1988 | ||
by the Village of Lansing; | ||
(101) if the ordinance was adopted on October 27, 1998 | ||
by the City of Moline; or | ||
(102) if the ordinance was adopted on May 21, 1991 by | ||
the Village of Glenwood ; . | ||
(103) (102) if the ordinance was adopted on January 28, | ||
1992 by the City of East Peoria; or | ||
(104) (103) if the ordinance was adopted on December | ||
14, 1998 by the City of Carlyle ; . | ||
(105) if the ordinance was adopted on May 17, 2000, as | ||
subsequently amended, by the City of Chicago to create the | ||
Midwest Redevelopment TIF District; or | ||
(106) if the ordinance was adopted on September 13, | ||
1989 by the City of Chicago to create the Michigan/Cermak | ||
Area TIF District. |
(d) For redevelopment project areas for which bonds were | ||
issued before
July 29, 1991, or for which contracts were | ||
entered into before June 1,
1988, in connection with a | ||
redevelopment project in the area within
the State Sales Tax | ||
Boundary, the estimated dates of completion of the
| ||
redevelopment project and retirement of obligations to finance | ||
redevelopment
project costs (including refunding bonds under | ||
Section 11-74.4-7) may be extended by municipal ordinance to | ||
December 31, 2013.
The termination procedures of subsection (b) | ||
of Section 11-74.4-8 are not
required for
these redevelopment | ||
project areas in 2009 but are required in 2013.
The extension | ||
allowed by Public Act 87-1272 shall not apply to real
property | ||
tax increment allocation financing under Section 11-74.4-8. | ||
(e) Those dates, for purposes of real property tax | ||
increment allocation
financing pursuant to Section 11-74.4-8 | ||
only, shall be not more than 35 years
for redevelopment project | ||
areas that were adopted on or after December 16,
1986 and for | ||
which at least $8 million worth of municipal bonds were | ||
authorized
on or after December 19, 1989 but before January 1, | ||
1990; provided that the
municipality elects to extend the life | ||
of the redevelopment project area to 35
years by the adoption | ||
of an ordinance after at least 14 but not more than 30
days' | ||
written notice to the taxing bodies, that would otherwise | ||
constitute the
joint review board for the redevelopment project | ||
area, before the adoption of
the ordinance. | ||
(f) Those dates, for purposes of real property tax |
increment allocation
financing pursuant to Section 11-74.4-8 | ||
only, shall be not more than 35 years
for redevelopment project | ||
areas that were established on or after December 1,
1981 but | ||
before January 1, 1982 and for which at least $1,500,000 worth | ||
of
tax increment revenue bonds were authorized
on or after | ||
September 30, 1990 but before July 1, 1991; provided that the
| ||
municipality elects to extend the life of the redevelopment | ||
project area to 35
years by the adoption of an ordinance after | ||
at least 14 but not more than 30
days' written notice to the | ||
taxing bodies, that would otherwise constitute the
joint review | ||
board for the redevelopment project area, before the adoption | ||
of
the ordinance. | ||
(g) In consolidating the material relating to completion | ||
dates from Sections 11-74.4-3 and 11-74.4-7 into this Section, | ||
it is not the intent of the General Assembly to make any | ||
substantive change in the law, except for the extension of the | ||
completion dates for the City of Aurora, the Village of Milan,
| ||
the City of West Frankfort, the Village of Libertyville, and | ||
the Village of Hoffman Estates set forth under items (67),
| ||
(68), (69), (70), and (71) of subsection (c) of this Section. | ||
(Source: P.A. 96-127, eff. 8-4-09; 96-182, eff. 8-10-09; | ||
96-208, eff. 8-10-09; 96-209, eff. 1-1-10; 96-213, eff. | ||
8-10-09; 96-264, eff. 8-11-09; 96-328, eff. 8-11-09; 96-439, | ||
eff. 8-14-09; 96-454, eff. 8-14-09; 96-722, eff. 8-25-09; | ||
96-773, eff. 8-28-09; 96-830, eff. 12-4-09; 96-837, eff. | ||
12-16-09; 96-1000, eff. 7-2-10; 96-1359, eff. 7-28-10; |
96-1494, eff. 12-30-10; 96-1514, eff. 2-4-11; 96-1552, eff. | ||
3-10-11; 97-93, eff. 1-1-12; 97-372, eff. 8-15-11; 97-600, eff. | ||
8-26-11; 97-633, eff. 12-16-11; 97-635, eff. 12-16-11; 97-807, | ||
eff. 7-13-12; 97-1114, eff. 8-27-12; revised 9-20-12.) | ||
Section 5-65. The River Edge Redevelopment Zone Act is | ||
amended by changing Section 10-10.2 and by adding Section 10-15 | ||
as follows: | ||
(65 ILCS 115/10-10.2) | ||
Sec. 10-10.2. Accounting. | ||
(a) Any business receiving tax incentives due to its | ||
location within a River Edge Redevelopment Zone must annually | ||
report to the Department of Revenue information reasonably | ||
required by the Department to enable the Department of Revenue | ||
to verify and calculate the total tax benefits for property | ||
taxes and taxes imposed by the State that are received by the | ||
business, broken down by incentive category , annually to the | ||
Department of Revenue . To the extent that a business receiving | ||
tax incentives has obtained a River Edge Building Materials | ||
Exemption Certificate, that business is required to report | ||
those building materials exemption benefits only under | ||
subsection (a-5) of this Section. No additional reporting for | ||
those building materials exemption benefits is required under | ||
this subsection (a). Reports will be due no later than May 31 | ||
March 30 of each year and shall cover the previous calendar |
year. The first report will be for the 2012 calendar year and | ||
will be due no later than May 31 March 30 , 2013. Failure to | ||
report data may shall result in ineligibility to receive | ||
incentives. The Department, in consultation with the | ||
Department of Revenue, is authorized to adopt rules governing | ||
ineligibility to receive exemptions, including the length of | ||
ineligibility. Factors to be considered in determining whether | ||
a business is ineligible shall include, but are not limited to, | ||
prior compliance with the reporting requirements, cooperation | ||
in discontinuing and correcting violations, the extent of the | ||
violation, and whether the violation was willful or inadvertent | ||
For the first offense, a business shall be given 60 days to | ||
comply . | ||
(a-5) Each contractor or other entity that has been issued | ||
a River Edge Building Materials Exemption Certificate under | ||
Section 2-54 of the Retailers' Occupation Tax Act shall | ||
annually report to the Department of Revenue the total tax | ||
benefits for taxes imposed by the State that are received under | ||
River Edge building materials exemption. Reports shall contain | ||
information reasonably required by the Department of Revenue to | ||
enable it to verify and calculate the total tax benefits for | ||
taxes imposed by the State, and shall be broken down by River | ||
Edge Redevelopment Zone. Reports are due no later than May 31 | ||
of each year and shall cover the previous calendar year. The | ||
first report will be for the 2013 calendar year and will be due | ||
no later than May 31, 2014. Failure to report data may result |
in revocation of the River Edge Building Materials Exemption | ||
Certificate issued to the contractor or other entity. The | ||
Department of Revenue is authorized to adopt rules governing | ||
revocation determinations, including the length of | ||
revocations. Factors to be considered in revocations shall | ||
include, but are not limited to, prior compliance with the | ||
reporting requirements, cooperation in discontinuing and | ||
correcting violations, and whether the certificate was used | ||
unlawfully during the preceding year. | ||
(b) Each person required to file a return under the Gas | ||
Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise | ||
Tax Act, or the Telecommunications Excise Tax Act shall file, | ||
on or before May 31 March 30 of each year, a report with the | ||
Department of Revenue, in the manner and form required by the | ||
Department of Revenue, containing information reasonably | ||
required by the Department of Revenue to enable the Department | ||
of Revenue to verify and calculate itemizing the amount of the | ||
deduction for taxes imposed by the State that is taken under | ||
each Act, respectively, due to the location of a business in a | ||
River Edge Redevelopment Zone. The report shall be itemized by | ||
business and the business location address. | ||
(c) Employers shall report their job creation, retention, | ||
and capital investment numbers within the River Edge | ||
Redevelopment Zone annually to the administrator which will | ||
compile the information and report it to the Department of | ||
Revenue no later than May 31 March 30 of each calendar year. |
(d) The Department of Revenue will aggregate and collect | ||
the tax, job, and capital investment data by River Edge | ||
Redevelopment Zone and report this information, formatted to | ||
exclude company-specific proprietary information, to the | ||
Department by August May 1, 2013, and by August May 1 of every | ||
calendar year thereafter. The Department will include this | ||
information in their required reports under Section 6 of this | ||
Act. | ||
(e) The Department of Revenue, in its discretion, may | ||
require that the reports filed under this Section be submitted | ||
electronically. | ||
(f) The Department of Revenue shall have the authority to | ||
adopt rules as are reasonable and necessary to implement the | ||
provisions of this Section.
| ||
(Source: P.A. 97-905, eff. 8-7-12.) | ||
(65 ILCS 115/10-15 new) | ||
Sec. 10-15. Riverfront Development Fund. | ||
(a) Purpose. The General Assembly has determined that it is | ||
in the interest of the State of Illinois to promote development | ||
that will protect, promote, and improve the riverfront areas of | ||
a financially distressed city designated under the Financially | ||
Distressed City Law. | ||
(b) Definitions. As used in this Section: | ||
"Agreement" means the agreement between an eligible | ||
employer and the Department under the provisions of |
subsection (f) of this Section. | ||
"Department" means the Department of Commerce and | ||
Economic Opportunity. | ||
"Director" means the Director of Commerce and Economic | ||
Opportunity. | ||
"Eligible developer" means an individual, partnership, | ||
corporation, or other entity that develops within a river | ||
edge redevelopment zone that is located within a | ||
municipality designated as a financially distressed city. | ||
"Eligible employer" means an individual, partnership, | ||
corporation, or other entity that employs full-time | ||
employees within a river edge redevelopment zone that is | ||
located within a municipality designated as a financially | ||
distressed city. | ||
"Full-time employee" means an individual who is | ||
employed for consideration for at least 35 hours each week | ||
or who renders any other standard of service generally | ||
accepted by industry custom or practice as full-time | ||
employment. An individual for whom a W-2 is issued by a | ||
Professional Employer Organization (PEO) is a full-time | ||
employee if employed in the service of the eligible | ||
employer for consideration for at least 35 hours each week | ||
or who renders any other standard of service generally | ||
accepted by industry custom or practice as full-time | ||
employment. | ||
"Incremental income tax" means the total amount |
withheld from the compensation of new employees under | ||
Article 7 of the Illinois Income Tax Act arising from | ||
employment by an eligible employer. | ||
"Infrastructure" means roads, access roads, streets, | ||
bridges, sidewalks, water and sewer line extensions, water | ||
distribution and purification facilities, waste disposal | ||
systems, sewage treatment facilities, stormwater drainage | ||
and retention facilities, gas and electric utility line | ||
extensions, or other improvements that are essential to the | ||
development of the project that is the subject of an | ||
agreement. | ||
"New employee" means a full-time employee first | ||
employed by an eligible employer in the project that is the | ||
subject of an agreement between the Department and an | ||
eligible developer and who is hired after the eligible | ||
developer enters into the agreement, but does not include: | ||
(1) an employee of the eligible employer who | ||
performs a job that (i) existed for at least 6 months | ||
before the employee was hired and (ii) was previously | ||
performed by another employee; | ||
(2) an employee of the eligible employer who was | ||
previously employed in Illinois by a related member of | ||
the eligible employer and whose employment was shifted | ||
to the eligible employer after the eligible employer | ||
entered into the agreement; or | ||
(3) a child, grandchild, parent, or spouse, other |
than a spouse who is legally separated from the | ||
individual, of any individual who has a direct or an | ||
indirect ownership interest of at least 5% in the | ||
profits, capital, or value of the eligible employer. | ||
Notwithstanding item (2) of this definition, an | ||
employee may be considered a new employee under the | ||
agreement if the employee performs a job that was | ||
previously performed by an employee who was: | ||
(A) treated under the agreement as a new employee; | ||
and | ||
(B) promoted by the eligible employer to another | ||
job. | ||
"Professional Employer Organization" (PEO) means an | ||
employee leasing company, as defined in Section | ||
206.1(A)(2) of the Illinois Unemployment Insurance Act. | ||
"Related member" means a person or entity that, with | ||
respect to the eligible employer during any portion of the | ||
taxable year, is any one of the following: | ||
(1) an individual stockholder, if the stockholder | ||
and the members of the stockholder's family (as defined | ||
in Section 318 of the Internal Revenue Code) own | ||
directly, indirectly, beneficially, or constructively, | ||
in the aggregate, at least 50% of the value of the | ||
eligible employer's outstanding stock; | ||
(2) a partnership, estate, or trust and any partner | ||
or beneficiary, if the partnership, estate, or trust, |
and its partners or beneficiaries own directly, | ||
indirectly, or beneficially, or constructively, in the | ||
aggregate, at least 50% of the profits, capital, stock, | ||
or value of the eligible employer; | ||
(3) a corporation, and any party related to the | ||
corporation in a manner that would require an | ||
attribution of stock from the corporation to the party | ||
or from the party to the corporation under the | ||
attribution rules of Section 318 of the Internal | ||
Revenue Code, if the taxpayer owns directly, | ||
indirectly, beneficially, or constructively at least | ||
50% of the value of the corporation's outstanding | ||
stock; | ||
(4) a corporation and any party related to that | ||
corporation in a manner that would require an | ||
attribution of stock from the corporation to the party | ||
or from the party to the corporation under the | ||
attribution rules of Section 318 of the Internal | ||
Revenue Code, if the corporation and all such related | ||
parties own in the aggregate at least 50% of the | ||
profits, capital, stock, or value of the eligible | ||
employer; or | ||
(5) a person to or from whom there is attribution | ||
of stock ownership in accordance with Section 1563(e) | ||
of the Internal Revenue Code, except, for purposes of | ||
determining whether a person is a related member under |
this definition, 20% shall be substituted for 5% | ||
wherever 5% appears in Section 1563(e) of the Internal | ||
Revenue Code. | ||
(c) The Riverfront Development Fund. The Riverfront | ||
Development Fund is created as a special fund in the State | ||
treasury. As soon as possible after the first day of each | ||
month, upon certification of the Department of Revenue, the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the Riverfront | ||
Development Fund an amount equal to the incremental income tax | ||
for the previous month attributable to a project that is the | ||
subject of an agreement. The total amount transferred under | ||
this subsection may not exceed $3,000,000 in any State fiscal | ||
year. | ||
(d) Grants from the Riverfront Development Fund. In State | ||
fiscal years 2015 through 2021, all moneys in the Riverfront | ||
Development Fund, held solely for the benefit of eligible | ||
developers, shall be appropriated to the Department to make | ||
infrastructure grants to eligible developers pursuant to | ||
agreements. | ||
(e) Limitation on grant amounts. The total aggregate amount | ||
of grants awarded to all eligible developers shall not exceed | ||
$3,000,000 in each State fiscal year. The total amount of a | ||
grant awarded to an eligible developer shall not exceed the | ||
total amount of infrastructure costs incurred by that eligible | ||
developer with respect to a project that is the subject of an |
agreement. No eligible developer shall receive moneys that are | ||
attributable to a project that is not the subject of the | ||
developer's agreement with the Department. | ||
(f) Agreements with applicants. The Department shall enter | ||
into an agreement with an eligible developer who is entitled to | ||
grants under this Section. The agreement must include all of | ||
the following: | ||
(1) A detailed description of the project that is the | ||
subject of the agreement, including the location of the | ||
project, the number of jobs created by the project, and | ||
project costs. For purposes of this subsection, "project | ||
costs" includes the costs of the project incurred or to be | ||
incurred by the eligible developer, including | ||
infrastructure costs, but excludes the value of State or | ||
local incentives, including tax increment financing and | ||
deductions, credits, or exemptions afforded to an employer | ||
located in an enterprise zone. | ||
(2) A requirement that the eligible developer shall | ||
maintain operations at the project location, stated as a | ||
minimum number of years not to exceed 10 years. | ||
(3) A specific method for determining the number of new | ||
employees attributable to the project. | ||
(4) A requirement that the eligible developer shall | ||
report monthly to the Department and the Department of | ||
Revenue the number of new employees and the incremental | ||
income tax withheld in connection with the new employees. |
(5) A requirement that the Department is authorized to | ||
verify with the Department of Revenue the amounts reported | ||
under paragraph (4). | ||
Section 5-67. The Metropolitan Pier and Exposition | ||
Authority Act is amended by changing Sections 5, 5.4, and 13.2 | ||
as follows: | ||
(70 ILCS 210/5) (from Ch. 85, par. 1225) | ||
Sec. 5. The Metropolitan Pier and Exposition Authority | ||
shall also have the
following rights and powers: | ||
(a) To accept from Chicago Park Fair, a corporation, an | ||
assignment of
whatever sums of money it may have received | ||
from the Fair and Exposition
Fund, allocated by the | ||
Department of Agriculture of the State of Illinois,
and | ||
Chicago Park Fair is hereby authorized to assign, set over | ||
and transfer
any of those funds to the Metropolitan Pier | ||
and Exposition Authority. The
Authority has the right and | ||
power hereafter to receive sums as may be
distributed to it | ||
by the Department of Agriculture of the State of Illinois
| ||
from the Fair and Exposition Fund pursuant to the | ||
provisions of Sections 5,
6i, and 28 of the State Finance | ||
Act. All sums received by the Authority
shall be held in | ||
the sole custody of the secretary-treasurer of the
| ||
Metropolitan Pier and Exposition Board. | ||
(b) To accept the assignment of, assume and execute any |
contracts
heretofore entered into by Chicago Park Fair. | ||
(c) To acquire, own, construct, equip, lease, operate | ||
and maintain
grounds, buildings and facilities to carry out | ||
its corporate purposes and
duties, and to carry out or | ||
otherwise provide for the recreational,
cultural, | ||
commercial or residential development of Navy Pier, and to | ||
fix
and collect just, reasonable and nondiscriminatory | ||
charges for the use
thereof. The charges so collected shall | ||
be made available to defray the
reasonable expenses of the | ||
Authority and to pay the principal of and the
interest upon | ||
any revenue bonds issued by the Authority. The Authority
| ||
shall be subject to and comply with the Lake Michigan and | ||
Chicago Lakefront
Protection Ordinance, the Chicago | ||
Building Code, the Chicago Zoning
Ordinance, and all | ||
ordinances and regulations of the City of Chicago
contained | ||
in the following Titles of the Municipal Code of Chicago:
| ||
Businesses, Occupations and Consumer Protection; Health | ||
and Safety; Fire
Prevention; Public Peace, Morals and | ||
Welfare; Utilities
and Environmental Protection; Streets, | ||
Public Ways, Parks, Airports and
Harbors; Electrical | ||
Equipment and Installation; Housing and Economic
| ||
Development (only Chapter 5-4 thereof); and Revenue and | ||
Finance (only so far
as such Title pertains to the | ||
Authority's duty to collect taxes on behalf
of the City of | ||
Chicago). | ||
(d) To enter into contracts treating in any manner with |
the objects and
purposes of this Act. | ||
(e) To lease any buildings to the Adjutant General of | ||
the State of
Illinois for the use of the Illinois National | ||
Guard or the Illinois
Naval Militia. | ||
(f) To exercise the right of eminent domain by | ||
condemnation proceedings
in the manner provided by the | ||
Eminent Domain Act,
including, with respect to Site B only, | ||
the authority to exercise quick
take condemnation by | ||
immediate vesting of title under Article 20 of the Eminent | ||
Domain Act, to acquire any privately
owned real or personal | ||
property and, with respect to Site B only, public
property | ||
used for rail transportation purposes (but no such taking | ||
of such
public property shall, in the reasonable judgment | ||
of the owner, interfere
with such rail transportation) for | ||
the lawful purposes of the Authority in
Site A, at Navy | ||
Pier, and at Site B. Just compensation for property taken
| ||
or acquired under this paragraph shall be paid in money or, | ||
notwithstanding
any other provision of this Act and with | ||
the agreement of the owner of the
property to be taken or | ||
acquired, the Authority may convey substitute
property or | ||
interests in property or enter into agreements with the
| ||
property owner, including leases, licenses, or | ||
concessions, with respect to
any property owned by the | ||
Authority, or may provide for other lawful forms
of just | ||
compensation to the owner. Any property acquired in | ||
condemnation
proceedings shall be used only as provided in |
this Act. Except as
otherwise provided by law, the City of | ||
Chicago shall have a right of first
refusal prior to any | ||
sale of any such property by the Authority to a third
party | ||
other than substitute property. The Authority shall | ||
develop and
implement a relocation plan for businesses | ||
displaced as a result of the
Authority's acquisition of | ||
property. The relocation plan shall be
substantially | ||
similar to provisions of the Uniform Relocation Assistance
| ||
and Real Property Acquisition Act and regulations | ||
promulgated under that
Act relating to assistance to | ||
displaced businesses. To implement the
relocation plan the | ||
Authority may acquire property by purchase or gift or
may | ||
exercise the powers authorized in this subsection (f), | ||
except the
immediate vesting of title under Article 20 of | ||
the Eminent Domain Act, to acquire substitute private | ||
property within one mile
of Site B for the benefit of | ||
displaced businesses located on property being
acquired by | ||
the Authority. However, no such substitute property may be
| ||
acquired by the Authority unless the mayor of the | ||
municipality in which the
property is located certifies in | ||
writing that the acquisition is consistent
with the | ||
municipality's land use and economic development policies | ||
and
goals. The acquisition of substitute property is | ||
declared to be for public
use. In exercising the powers | ||
authorized in this subsection (f), the
Authority shall use | ||
its best efforts to relocate businesses within the area
of |
McCormick Place or, failing that, within the City of | ||
Chicago. | ||
(g) To enter into contracts relating to construction | ||
projects which
provide for the delivery by the contractor | ||
of a completed project,
structure, improvement, or | ||
specific portion thereof, for a fixed maximum
price, which | ||
contract may provide that the delivery of the project,
| ||
structure, improvement, or specific portion thereof, for | ||
the fixed maximum
price is insured or guaranteed by a third | ||
party capable of completing
the construction. | ||
(h) To enter into agreements with any person with | ||
respect to the use
and occupancy of the grounds, buildings, | ||
and facilities of the Authority,
including concession, | ||
license, and lease agreements on terms and conditions as
| ||
the Authority determines. Notwithstanding Section 24, | ||
agreements with respect
to the use and occupancy of the | ||
grounds, buildings, and facilities of the
Authority for a | ||
term of more than one year shall be entered into in | ||
accordance
with the procurement process provided for in | ||
Section 25.1. | ||
(i) To enter into agreements with any person with | ||
respect to the
operation and management of the grounds, | ||
buildings, and facilities of the
Authority or the provision | ||
of goods and services on terms and
conditions as the | ||
Authority determines. | ||
(j) After conducting the procurement process provided |
for in Section 25.1,
to enter into one or more contracts to | ||
provide for the design and
construction of all or part of | ||
the Authority's Expansion Project grounds,
buildings, and | ||
facilities. Any contract for design and construction of the
| ||
Expansion Project shall be in the form authorized by | ||
subsection (g), shall
be for a fixed maximum price not in | ||
excess of the funds that are authorized
to be made | ||
available
for those purposes during the term of the | ||
contract, and shall be entered
into before commencement of | ||
construction. | ||
(k) To enter into agreements, including project | ||
agreements with labor
unions, that the Authority deems | ||
necessary to complete the Expansion Project
or any other | ||
construction or improvement project in the most timely
and | ||
efficient manner and without strikes, picketing, or other | ||
actions that
might cause disruption or delay and thereby | ||
add to the cost of the project. | ||
(l) To provide incentives to organizations and | ||
entities that agree to make use of the grounds, buildings, | ||
and facilities of the Authority for conventions, meetings, | ||
or trade shows. The incentives may take the form of | ||
discounts from regular fees charged by the Authority, | ||
subsidies for or assumption of the costs incurred with | ||
respect to the convention, meeting, or trade show, or other | ||
inducements. The Authority shall award incentives to | ||
attract large conventions, meetings, and trade shows to its |
facilities under the terms set forth in this subsection (l) | ||
from amounts appropriated to the Authority from the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
for this purpose. | ||
No later than May 15 of each year, the Chief Executive | ||
Officer of the Metropolitan Pier and Exposition Authority | ||
shall certify to the State Comptroller and the State | ||
Treasurer the amounts of incentive grant funds used during | ||
the current fiscal year to provide incentives for | ||
conventions, meetings, or trade shows that (i) have been | ||
approved by the Authority, in consultation with an | ||
organization meeting the qualifications set out in Section | ||
5.6 of this Act, provided the Authority has entered into a | ||
marketing agreement with such an organization, (ii) | ||
demonstrate registered attendance in excess of 5,000 | ||
individuals or in excess of 10,000 individuals, as | ||
appropriate, and (iii) but for the incentive, would not | ||
have used the facilities of the Authority for the | ||
convention, meeting, or trade show. The State Comptroller | ||
may request that the Auditor General conduct an audit of | ||
the accuracy of the certification. If the State Comptroller | ||
determines by this process of certification that incentive | ||
funds, in whole or in part, were disbursed by the Authority | ||
by means other than in accordance with the standards of | ||
this subsection (l), then any amount transferred to the | ||
Metropolitan Pier and Exposition Authority Incentive Fund |
shall be reduced during the next subsequent transfer in | ||
direct proportion to that amount determined to be in | ||
violation of the terms set forth in this subsection (l). | ||
On July 15, 2012, the Comptroller shall order | ||
transferred, and the Treasurer shall transfer, into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
from the General Revenue Fund the sum of $7,500,000 plus an | ||
amount equal to the incentive grant funds certified by the | ||
Chief Executive Officer as having been lawfully paid under | ||
the provisions of this Section in the previous 2 fiscal | ||
years that have not otherwise been transferred into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund, | ||
provided that transfers in excess of $15,000,000 shall not | ||
be made in any fiscal year. | ||
On July 15, 2013, the Comptroller shall order | ||
transferred, and the Treasurer shall transfer, into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
from the General Revenue Fund the sum of $7,500,000 plus an | ||
amount equal to the incentive grant funds certified by the | ||
Chief Executive Officer as having been lawfully paid under | ||
the provisions of this Section in the previous fiscal year | ||
that have not otherwise been transferred into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund, | ||
provided that transfers in excess of $15,000,000 shall not | ||
be made in any fiscal year. | ||
On July 15, 2014, and every year thereafter, the |
Comptroller shall order transferred, and the Treasurer | ||
shall transfer, into the Metropolitan Pier and Exposition | ||
Authority Incentive Fund from the General Revenue Fund an | ||
amount equal to the incentive grant funds certified by the | ||
Chief Executive Officer as having been lawfully paid under | ||
the provisions of this Section in the previous fiscal year | ||
that have not otherwise been transferred into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund, | ||
provided that transfers in excess of $15,000,000 shall not | ||
be made in any fiscal year. | ||
After a transfer has been made under this subsection | ||
(l), the Chief Executive Officer shall file a request for | ||
payment with the Comptroller evidencing that the incentive | ||
grants have been made and the Comptroller shall thereafter | ||
order paid, and the Treasurer shall pay, the requested | ||
amounts to the Metropolitan Pier and Exposition Authority. | ||
In no case shall more than $5,000,000 be used in any | ||
one year by the Authority for incentives granted | ||
conventions, meetings, or trade shows with a registered | ||
attendance of more than 5,000 and less than 10,000. Amounts | ||
in the Metropolitan Pier and Exposition Authority | ||
Incentive Fund shall only be used by the Authority for | ||
incentives paid to attract large conventions, meetings, | ||
and trade shows to its facilities as provided in this | ||
subsection (l). | ||
(l-5) The Village of Rosemont shall provide incentives |
from amounts transferred into the Convention Center | ||
Support Fund to retain and attract conventions, meetings, | ||
or trade shows to the Donald E. Stephens Convention Center | ||
under the terms set forth in this subsection (l-5). | ||
No later than May 15 of each year, the Mayor of the | ||
Village of Rosemont or his or her designee shall certify to | ||
the State Comptroller and the State Treasurer the amounts | ||
of incentive grant funds used during the previous fiscal | ||
year to provide incentives for conventions, meetings, or | ||
trade shows that (1) have been approved by the Village, (2) | ||
demonstrate registered attendance in excess of 5,000 | ||
individuals, and (3) but for the incentive, would not have | ||
used the Donald E. Stephens Convention Center facilities | ||
for the convention, meeting, or trade show. The State | ||
Comptroller may request that the Auditor General conduct an | ||
audit of the accuracy of the certification. | ||
If the State Comptroller determines by this process of | ||
certification that incentive funds, in whole or in part, | ||
were disbursed by the Village by means other than in | ||
accordance with the standards of this subsection (l-5), | ||
then the amount transferred to the Convention Center | ||
Support Fund shall be reduced during the next subsequent | ||
transfer in direct proportion to that amount determined to | ||
be in violation of the terms set forth in this subsection | ||
(l-5). | ||
On July 15, 2012, and each year thereafter, the |
Comptroller shall order transferred, and the Treasurer | ||
shall transfer, into the Convention Center Support Fund | ||
from the General Revenue Fund the amount of $5,000,000 for | ||
(i) incentives to attract large conventions, meetings, and | ||
trade shows to the Donald E. Stephens Convention Center , | ||
and (ii) to be used by the Village of Rosemont for the | ||
repair, maintenance, and improvement of the Donald E. | ||
Stephens Convention Center and for debt service on debt | ||
instruments issued for those purposes by the village . No | ||
later than 30 days after the transfer, the Comptroller | ||
shall order paid, and the Treasurer shall pay, to the | ||
Village of Rosemont the amounts transferred. | ||
(m) To enter into contracts with any person conveying | ||
the naming rights or other intellectual property rights | ||
with respect to the grounds, buildings, and facilities of | ||
the Authority. | ||
(n) To enter into grant agreements with the Chicago | ||
Convention and Tourism Bureau providing for the marketing | ||
of the convention facilities to large and small | ||
conventions, meetings, and trade shows and the promotion of | ||
the travel industry in the City of Chicago, provided such | ||
agreements meet the requirements of Section 5.6 of this | ||
Act. Receipts of the Authority from the increase in the | ||
airport departure tax authorized by Section 13(f) of this | ||
amendatory Act of the 96th General Assembly and, subject to | ||
appropriation to the Authority, funds deposited in the |
Chicago Travel Industry Promotion Fund pursuant to Section | ||
6 of the Hotel Operators' Occupation Tax Act shall be | ||
granted to the Bureau for such purposes. | ||
Nothing in this Act shall be construed to authorize the | ||
Authority to spend
the proceeds of any bonds or notes issued | ||
under Section 13.2 or any taxes
levied under Section 13 to | ||
construct a stadium to be leased to or used by
professional | ||
sports teams. | ||
(Source: P.A. 96-739, eff. 1-1-10; 96-898, eff. 5-27-10; | ||
97-617, eff. 10-26-11.) | ||
(70 ILCS 210/5.4) | ||
Sec. 5.4. Exhibitor rights and work rule reforms. | ||
(a) Legislative findings. | ||
(1) The Authority is a political subdivision of the | ||
State of Illinois subject to the plenary authority of the | ||
General Assembly and was created for the benefit of the | ||
general public to promote business, industry, commerce, | ||
and tourism within the City of Chicago and the State of | ||
Illinois. | ||
(2) The Authority owns and operates McCormick Place and | ||
Navy Pier, which have collectively 2.8 million square feet | ||
of exhibit hall space, 700,000 square feet of meeting room | ||
space. | ||
(3) The Authority is a vital economic engine that |
annually generates 65,000 jobs and $8 billion of economic | ||
activity for the State of Illinois through the trade shows, | ||
conventions, and other meetings held and attended at | ||
McCormick Place and Navy Pier. | ||
(4) The Authority supports the operation of McCormick | ||
Place and Navy Pier through not only fees on the rental of | ||
exhibit and meeting room space, electrical and utility | ||
service, food and beverage services, and parking, but also | ||
hotel room rates paid by persons staying at the | ||
Authority-owned hotel. | ||
(5) The Authority has a compelling and proprietary | ||
interest in the success, competitiveness, and continued | ||
viability of McCormick Place and Navy Pier as the owner and | ||
operator of the convention facilities and its obligation to | ||
ensure that these facilities produce sufficient operating | ||
revenues. | ||
(6) The Authority's convention facilities were | ||
constructed and renovated through the issuance of public | ||
bonds that are directly repaid by State hotel, auto rental, | ||
food and beverage, and airport and departure taxes paid | ||
principally by persons who attend, work at, exhibit, and | ||
provide goods and services to conventions, shows, | ||
exhibitions, and meetings at McCormick Place and Navy Pier. | ||
(7) State law also dedicates State occupation and use | ||
tax revenues to fulfill debt service obligations on these | ||
bonds should State hotel, auto rental, food and beverage, |
and airport and departure taxes fail to generate sufficient | ||
revenue. | ||
(8) Through fiscal year 2010, $55 million in State | ||
occupation and use taxes will have been allocated to make | ||
debt service payments on the Authority's bonds due to | ||
shortfalls in State hotel, auto rental, food and beverage, | ||
and airport and departure taxes. These shortfalls are | ||
expected to continue in future fiscal years and would | ||
require the annual dedication of approximately $40 million | ||
in State occupation and use taxes to fulfill debt service | ||
payments. | ||
(9) In 2009, managers of the International Plastics | ||
Showcase announced that 2009 was the last year they would | ||
host their exhibition at McCormick Place, as they had since | ||
1971, because union labor work rules and electric and food | ||
service costs make it uneconomical for the show managers | ||
and exhibitors to use McCormick Place as a convention venue | ||
as compared to convention facilities in Orlando, Florida | ||
and Las Vegas, Nevada. The exhibition used over 740,000 | ||
square feet of exhibit space, attracted over 43,000 | ||
attendees, generated $4.8 million of revenues to McCormick | ||
Place, and raised over $200,000 in taxes to pay debt | ||
service on convention facility bonds. | ||
(10) After the International Plastics Showcase | ||
exhibition announced its departure, other conventions and | ||
exhibitions managers and exhibitors also stated that they |
would not return to McCormick Place and Navy Pier for the | ||
same reasons cited by the International Plastics Showcase | ||
exhibition. In addition, still other managers and | ||
exhibitors stated that they would not select McCormick | ||
Place as a convention venue unless the union labor work | ||
rules and electrical and food service costs were made | ||
competitive with those in Orlando and Las Vegas. | ||
(11) The General Assembly created the Joint Committee | ||
on the Metropolitan Pier and Exposition Authority to | ||
conduct hearings and obtain facts to determine how union | ||
labor work rules and electrical and food service costs make | ||
McCormick Place and Navy Pier uneconomical as a convention | ||
venue. | ||
(12) Witness testimony and fact-gathering revealed | ||
that while the skilled labor provided by trade unions at | ||
McCormick Place and Navy Pier is second to none and is | ||
actually "exported" to work on conventions and exhibitions | ||
held in Orlando and Las Vegas, restrictive work rules on | ||
the activities show exhibitors may perform present | ||
exhibitors and show managers with an uninviting atmosphere | ||
and result in significantly higher costs than competing | ||
convention facilities. | ||
(13) Witness testimony and fact-gathering also | ||
revealed that the mark-up on electrical and food service | ||
imposed by the Authority to generate operating revenue for | ||
McCormick Place and Navy Pier also substantially increased |
exhibitor and show organizer costs to the point of excess | ||
when compared to competing convention facilities. | ||
(14) Witness testimony and fact-gathering further | ||
revealed that the additional departure of conventions, | ||
exhibitions, and trade shows from Authority facilities | ||
threatens the continued economic viability of these | ||
facilities and the stability of sufficient tax revenues | ||
necessary to support debt service. | ||
(15) In order to safeguard the Authority's and State of | ||
Illinois' shared compelling and proprietary interests in | ||
McCormick Place and Navy Pier and in response to local | ||
economic needs, the provisions contained in this Section | ||
set forth mandated changes and reforms to restore and | ||
ensure that (i) the Authority's facilities remain | ||
economically competitive with other convention venues and | ||
(ii) conventions, exhibitions, trade shows, and other | ||
meetings are attracted to and retained at Authority | ||
facilities by producing an exhibitor-friendly environment | ||
and by reducing costs for exhibitors and show managers. | ||
(16) The provisions set forth in this Section are | ||
reasonable, necessary, and narrowly tailored to safeguard | ||
the Authority's and State of Illinois' shared and | ||
compelling proprietary interests and respond to local | ||
economic needs as compared to the available alternative set | ||
forth in House Bill 4900 of the 96th General Assembly and | ||
proposals submitted to the Joint Committee on the |
Metropolitan Pier and Exposition Authority. Action by the | ||
State offers the only comprehensive means to remedy the | ||
circumstances set forth in these findings, despite the | ||
concerted and laudable voluntary efforts of the Authority, | ||
labor unions, show contractors, show managers, and | ||
exhibitors. | ||
(b) Definitions. As used in this Section: | ||
"Booth" means the demarcated exhibit space of an | ||
exhibitor on Authority premises. | ||
"Contractor" or "show contractor" means any person who | ||
contracts with the Authority, an exhibitor, or with the | ||
manager of a show to provide any services related to | ||
drayage, rigging, carpentry, decorating, electrical, | ||
maintenance, mechanical, and food and beverage services or | ||
related trades and duties for shows on Authority premises. | ||
"Exhibitor" or "show exhibitor" means any person who | ||
contracts with the Authority or with a manager or | ||
contractor of a show held or to be held on Authority | ||
premises. | ||
"Exhibitor employee" means any person who has been | ||
employed by the exhibitor as a full-time employee for a | ||
minimum of 6 months before the show's opening date. | ||
"Hand tools" means cordless tools, power tools, and | ||
other tools as determined by the Authority. | ||
"Licensee" means any entity that uses the Authority's |
premises. | ||
"Manager" or "show manager" means any person that owns | ||
or manages a show held or to be held on Authority premises. | ||
"Personally owned vehicles" means the vehicles owned | ||
by show exhibitors or the show management, excluding | ||
commercially registered trucks, vans, and other vehicles | ||
as determined by the Authority. | ||
"Premises" means grounds, buildings, and facilities of | ||
the Authority. | ||
"Show" means a convention, exposition, trade show, | ||
event, or meeting held on Authority premises by a show | ||
manager or show contractor on behalf of a show manager. | ||
"2011 Settlement Agreement" means the agreement that | ||
the Authority made and entered into with the Chicago | ||
Regional Council of Carpenters, not including any | ||
revisions or amendments, and filed with the Illinois | ||
Secretary of State Index Department and designated as | ||
97-GA-A01. | ||
"Union employees" means workers represented by a labor | ||
organization, as defined in the National Labor Relations | ||
Act, providing skilled labor services to exhibitors, a show | ||
manager, or a show contractor on Authority premises. | ||
(c) Exhibitor rights. | ||
In order to control costs, increase the | ||
competitiveness, and promote and provide for the economic |
stability of Authority premises, all Authority contracts | ||
with exhibitors, contractors, and managers shall include | ||
the following minimum terms and conditions: | ||
(1) Consistent with safety and the skills and training | ||
necessary to perform the task, as determined by the | ||
Authority, an exhibitor and exhibitor employees are | ||
permitted in a booth of any size with the use of the | ||
exhibitor's ladders and hand tools to: | ||
(i) set-up and dismantle exhibits displayed on | ||
Authority premises; | ||
(ii) assemble and disassemble materials, | ||
machinery, or equipment on Authority premises; and | ||
(iii) install all signs, graphics, props, | ||
balloons, other decorative items, and the exhibitor's | ||
own drapery, including the skirting of exhibitor | ||
tables, on the Authority's premises. | ||
(2) An exhibitor and exhibitor employees are permitted | ||
in a booth of any size to deliver, set-up, plug in, | ||
interconnect, and operate an exhibitor's electrical | ||
equipment, computers, audio-visual devices, and other | ||
equipment. | ||
(3) An exhibitor and exhibitor employees are permitted | ||
in a booth of any size to skid, position, and re-skid all | ||
exhibitor material, machinery, and equipment on Authority | ||
premises. | ||
(4) An exhibitor and exhibitor employees are |
prohibited at any time from using scooters, forklifts, | ||
pallet jacks, condors, scissors lifts, motorized dollies, | ||
or similar motorized or hydraulic equipment on Authority | ||
premises. | ||
(5) The Authority shall designate areas, in its | ||
discretion, where exhibitors may unload and load exhibitor | ||
materials from privately owned vehicles at Authority | ||
premises with the use of non-motorized hand trucks and | ||
dollies. | ||
(6) On Monday through Friday for any consecutive 8-hour | ||
period during the hours of 6:00 a.m. and 10:00 p.m., union | ||
employees on Authority premises shall be paid | ||
straight-time hourly wages plus fringe benefits. Union | ||
employees shall be paid straight-time and a half hourly | ||
wages plus fringe benefits for labor services provided | ||
after any consecutive 8-hour period; provided, however, | ||
that between the hours of midnight and 6:00 a.m. union | ||
employees shall be paid double straight-time wages plus | ||
fringe benefits for labor services. | ||
(7) On Monday through Friday for any consecutive 8-hour | ||
period during the hours of 6:00 a.m. and 10:00 p.m., a show | ||
manager or contractor shall charge an exhibitor only for | ||
labor services provided by union employees on Authority | ||
premises based on straight-time hourly wages plus fringe | ||
benefits along with a reasonable mark-up. After any | ||
consecutive 8-hour period, a show manager or contractor |
shall charge an exhibitor only for labor services provided | ||
by union employees based on straight-time and a half hourly | ||
wages plus fringe benefits along with a reasonable mark-up; | ||
provided, however, that between the hours of midnight and | ||
6:00 a.m. a show manager or contractor shall charge an | ||
exhibitor only for labor services provided by union | ||
employees based on double straight-time wages plus fringe | ||
benefits along with a reasonable mark-up. | ||
(8) (Blank). | ||
(9) (Blank). | ||
(10) (Blank). | ||
(11) (Blank). | ||
(12) The Authority has the power to determine, after | ||
consultation with the Advisory Council, the work | ||
jurisdiction and scope of work of union employees on | ||
Authority premises during the move-in, move-out, and run of | ||
a show, provided that any affected labor organization may | ||
contest the Authority's determination through a binding | ||
decision of an independent, third-party arbitrator. When | ||
making the determination, the Authority or arbitrator, as | ||
the case may be, shall consider the training and skills | ||
required to perform the task, past practices on Authority | ||
premises, safety, and the need for efficiency and exhibitor | ||
satisfaction. These factors shall be considered in their | ||
totality and not in isolation. The Authority's | ||
determination must be made in writing, set forth an |
explanation and statement of the reason or reasons | ||
supporting the determination, and be provided to each | ||
affected labor organization. The changes in this item (12) | ||
by this amendatory Act of the 97th General Assembly are | ||
declarative of existing law and shall not be construed as a | ||
new enactment. Nothing in this item |