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the existence of its long-range highway transportation
plan as |
required or described in Section 5-301 of the Illinois
Highway |
Code and must make the plan publicly available prior to
|
approval of the ordinance or resolution
imposing the tax. If |
the tax is imposed for transportation purposes for
expenditures |
for passenger rail transportation, the county board must |
publish
notice of the existence of its long-range passenger |
rail transportation plan
and
must make the plan publicly |
available prior to approval of the ordinance or
resolution |
imposing the tax. The county clerk shall certify the
question |
to the proper election authority, who
shall submit the |
proposition at an election in accordance with the general
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election law.
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(1) The proposition for public safety purposes shall be |
in
substantially the following form: |
"To pay for public safety purposes, shall (name of |
county) be authorized to impose an increase on its share of |
local sales taxes by (insert rate)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail."
|
The county board may also opt to establish a sunset |
provision at which time the additional sales tax would |
cease being collected, if not terminated earlier by a vote |
|
of the county board. If the county board votes to include a |
sunset provision, the proposition for public safety |
purposes shall be in substantially the following form: |
"To pay for public safety purposes, shall (name of |
county) be authorized to impose an increase on its share of |
local sales taxes by (insert rate) for a period not to |
exceed (insert number of years)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail. If imposed, |
the additional tax would cease being collected at the end |
of (insert number of years), if not terminated earlier by a |
vote of the county board."
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"Shall (name of county) be authorized to impose a
|
public safety tax at the rate of .... upon all
persons |
engaged in the business
of selling
tangible personal |
property at retail in the county on gross receipts from the
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sales made in the course of their business?"
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For the purposes of the
paragraph, "public safety |
purposes" means
crime prevention, detention, fire |
fighting, police, medical, ambulance, or
other emergency |
services.
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Votes shall be recorded as "Yes" or "No".
|
(2) The proposition for transportation purposes shall |
|
be in
substantially
the following form: |
"To pay for improvements to roads and other |
transportation purposes, shall (name of county) be |
authorized to impose an increase on its share of local |
sales taxes by (insert rate)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail."
|
The county board may also opt to establish a sunset |
provision at which time the additional sales tax would |
cease being collected, if not terminated earlier by a vote |
of the county board. If the county board votes to include a |
sunset provision, the proposition for transportation |
purposes shall be in substantially the following form: |
"To pay for road improvements and other transportation |
purposes, shall (name of county) be authorized to impose an |
increase on its share of local sales taxes by (insert rate) |
for a period not to exceed (insert number of years)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail. If imposed, |
the additional tax would cease being collected at the end |
|
of (insert number of years), if not terminated earlier by a |
vote of the county board."
|
"Shall (name of county) be authorized to impose a tax |
at the rate of
(insert rate) upon
all persons engaged in |
the business of selling tangible personal property at
|
retail in the county on gross receipts from the sales made |
in the course of
their business to be used for |
transportation purposes?
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For the purposes of this paragraph, transportation |
purposes means
construction, maintenance, operation, and |
improvement of
public highways, any other purpose for which |
a county may expend funds under
the Illinois Highway Code, |
and passenger rail transportation.
|
The votes shall be recorded as "Yes" or "No".
|
If a majority of the electors voting on
the proposition |
vote in favor of it, the county may impose the tax.
A county |
may not submit more than one proposition authorized by this |
Section
to the electors at any one time.
|
This additional tax may not be imposed on the sales of food |
for human
consumption that 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 non-prescription medicines, drugs,
medical |
appliances and insulin, urine testing materials, syringes, and |
needles
used by diabetics. The tax imposed by a county under |
this Section and
all civil penalties that may be assessed as an |
|
incident of the tax shall be
collected and enforced by the |
Illinois Department of Revenue and deposited
into a special |
fund created for that purpose. The certificate
of registration |
that is issued by the Department to a retailer under the
|
Retailers' Occupation Tax Act shall permit the retailer to |
engage in a business
that is taxable without registering |
separately with the Department under an
ordinance or resolution |
under this Section. The Department has full
power to administer |
and enforce this Section, to collect all taxes and
penalties |
due under this Section, to dispose of taxes and penalties so
|
collected in the manner provided in this Section, and to |
determine
all rights to credit memoranda arising on account of |
the erroneous payment of
a tax or penalty under this Section. |
In the administration of and compliance
with this Section, the |
Department and persons who are subject to this Section
shall |
(i) have the same rights, remedies, privileges, immunities, |
powers, and
duties, (ii) be subject to the same conditions, |
restrictions, limitations,
penalties, and definitions of |
terms, and (iii) employ the same modes of
procedure as are |
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
1n,
2 through 2-70 (in respect to all provisions contained in |
those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
(except provisions
relating to
transaction returns and quarter |
monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of |
the
Retailers' Occupation Tax Act and Section 3-7 of the |
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Uniform Penalty and
Interest Act as if those provisions were |
set forth in this Section.
|
Persons subject to any tax imposed under the authority |
granted in this
Section may reimburse themselves for their |
sellers' tax liability by
separately stating the tax as an |
additional charge, which charge may be stated
in combination, |
in a single amount, with State tax which sellers are required
|
to collect under the Use Tax Act, pursuant to such bracketed |
schedules as the
Department may prescribe.
|
Whenever the Department determines that a refund should be |
made under this
Section to a claimant instead of issuing a |
credit memorandum, the Department
shall notify the State |
Comptroller, who shall cause the order to be drawn for
the |
amount specified and to the person named in the notification |
from the
Department. The refund shall be paid by the State |
Treasurer out of the County
Public Safety or Transportation |
Retailers' Occupation Tax Fund.
|
(b) If a tax has been imposed under subsection (a), a
|
service occupation tax shall
also be imposed at the same rate |
upon all persons engaged, in the county, in
the business
of |
making sales of service, who, as an incident to making those |
sales of
service, transfer tangible personal property within |
the county
as an
incident to a sale of service.
This tax may |
not be imposed on sales of food for human consumption that is |
to
be consumed off the premises where it is sold (other than |
alcoholic beverages,
soft drinks, and food prepared for |
|
immediate consumption) and prescription and
non-prescription |
medicines, drugs, medical appliances and insulin, urine
|
testing materials, syringes, and needles used by diabetics.
The |
tax imposed under this subsection and all civil penalties that |
may be
assessed as an incident thereof shall be collected and |
enforced by the
Department of Revenue. The Department has
full |
power to
administer and enforce this subsection; to collect all |
taxes and penalties
due hereunder; to dispose of taxes and |
penalties so collected in the manner
hereinafter provided; and |
to determine all rights to credit memoranda
arising on account |
of the erroneous payment of tax or penalty hereunder.
In the |
administration of, and compliance with this subsection, the
|
Department and persons who are subject to this paragraph shall |
(i) have the
same rights, remedies, privileges, immunities, |
powers, and duties, (ii) be
subject to the same conditions, |
restrictions, limitations, penalties,
exclusions, exemptions, |
and definitions of terms, and (iii) employ the same
modes
of |
procedure as are prescribed in Sections 2 (except that the
|
reference to State in the definition of supplier maintaining a |
place of
business in this State shall mean the county), 2a, 2b, |
2c, 3 through
3-50 (in respect to all provisions therein other |
than the State rate of
tax), 4 (except that the reference to |
the State shall be to the county),
5, 7, 8 (except that the |
jurisdiction to which the tax shall be a debt to
the extent |
indicated in that Section 8 shall be the county), 9 (except as
|
to the disposition of taxes and penalties collected), 10, 11, |
|
12 (except the reference therein to Section 2b of the
|
Retailers' Occupation Tax Act), 13 (except that any reference |
to the State
shall mean the county), Section 15, 16,
17, 18, 19 |
and 20 of the Service Occupation Tax Act and Section 3-7 of
the |
Uniform Penalty and Interest Act, as fully as if those |
provisions were
set forth herein.
|
Persons subject to any tax imposed under the authority |
granted in
this subsection may reimburse themselves for their |
serviceman's tax liability
by separately stating the tax as an |
additional charge, which
charge may be stated in combination, |
in a single amount, with State tax
that servicemen are |
authorized to collect under the Service Use Tax Act, in
|
accordance with such bracket schedules as the Department may |
prescribe.
|
Whenever the Department determines that a refund should be |
made under this
subsection to a claimant instead of issuing a |
credit memorandum, the Department
shall notify the State |
Comptroller, who shall cause the warrant to be drawn
for the |
amount specified, and to the person named, in the notification
|
from the Department. The refund shall be paid by the State |
Treasurer out
of the County Public Safety or Transportation |
Retailers' Occupation Fund.
|
Nothing in this subsection shall be construed to authorize |
the county
to impose a tax upon the privilege of engaging in |
any business which under
the Constitution of the United States |
may not be made the subject of taxation
by the State.
|
|
(c) The Department shall immediately pay over to the State |
Treasurer, ex
officio,
as trustee, all taxes and penalties |
collected under this Section to be
deposited into the County |
Public Safety or Transportation Retailers'
Occupation Tax |
Fund, which
shall be an unappropriated trust fund held outside |
of the State treasury. On
or before the 25th
day of each |
calendar month, the Department shall prepare and certify to the
|
Comptroller the disbursement of stated sums of money
to the |
counties from which retailers have paid
taxes or penalties to |
the Department during the second preceding
calendar month. The |
amount to be paid to each county, and deposited by the
county |
into its special fund created for the purposes of this Section, |
shall
be the amount (not
including credit memoranda) collected |
under this Section during the second
preceding
calendar month |
by the Department plus an amount the Department determines is
|
necessary to offset any amounts that were erroneously paid to a |
different
taxing body, and not including (i) an amount equal to |
the amount of refunds
made
during the second preceding calendar |
month by the Department on behalf of
the county and (ii) any |
amount that the Department determines is
necessary to offset |
any amounts that were payable to a different taxing body
but |
were erroneously paid to the county. Within 10 days after |
receipt by the
Comptroller of the disbursement certification to |
the counties provided for in
this Section to be given to the |
Comptroller by the Department, the Comptroller
shall cause the |
orders to be drawn for the respective amounts in accordance
|
|
with directions contained in the certification.
|
In addition to the disbursement required by the preceding |
paragraph, an
allocation shall be made in March of each year to |
each county that received
more than $500,000 in disbursements |
under the preceding paragraph in the
preceding calendar year. |
The allocation shall be in an amount equal to the
average |
monthly distribution made to each such county under the |
preceding
paragraph during the preceding calendar year |
(excluding the 2 months of
highest receipts). The distribution |
made in March of each year subsequent to
the year in which an |
allocation was made pursuant to this paragraph and the
|
preceding paragraph shall be reduced by the amount allocated |
and disbursed
under this paragraph in the preceding calendar |
year. The Department shall
prepare and certify to the |
Comptroller for disbursement the allocations made in
|
accordance with this paragraph.
|
(d) For the purpose of determining the local governmental |
unit whose tax is
applicable, a retail sale by a producer of |
coal or another mineral mined in
Illinois is a sale at retail |
at the place where the coal or other mineral mined
in Illinois |
is extracted from the earth. This paragraph does not apply to |
coal
or another mineral when it is delivered or shipped by the |
seller to the
purchaser
at a point outside Illinois so that the |
sale is exempt under the United States
Constitution as a sale |
in interstate or foreign commerce.
|
(e) Nothing in this Section shall be construed to authorize |
|
a county to
impose a
tax upon the privilege of engaging in any |
business that under the Constitution
of the United States may |
not be made the subject of taxation by this State.
|
(e-5) If a county imposes a tax under this Section, the |
county board may,
by ordinance, discontinue or lower the rate |
of the tax. If the county board
lowers the tax rate or |
discontinues the tax, a referendum must be
held in accordance |
with subsection (a) of this Section in order to increase the
|
rate of the tax or to reimpose the discontinued tax.
|
(f) Beginning April 1, 1998, the results of any election |
authorizing a
proposition to impose a tax
under this Section or |
effecting a change in the rate of tax, or any ordinance
|
lowering the rate or discontinuing the tax,
shall be certified
|
by the
county clerk and filed with the Illinois Department of |
Revenue
either (i) on or
before the first day of April, |
whereupon the Department shall proceed to
administer and |
enforce the tax as of the first day of July next following
the |
filing; or (ii)
on or before the first day of October, |
whereupon the
Department shall proceed to administer and |
enforce the tax as of the first
day of January next following |
the filing.
|
(g) When certifying the amount of a monthly disbursement to |
a county under
this
Section, the Department shall increase or |
decrease the amounts by an amount
necessary to offset any |
miscalculation of previous disbursements. The offset
amount |
shall be the amount erroneously disbursed within the previous 6 |
|
months
from the time a miscalculation is discovered.
|
(h) This Section may be cited as the "Special County |
Occupation Tax
For Public Safety or Transportation Law".
|
(i) For purposes of this Section, "public safety" includes, |
but is not
limited to, crime prevention, detention, fire |
fighting, police, medical,
ambulance, or other emergency
|
services. For the purposes of this Section, "transportation" |
includes, but
is not limited to, the construction,
maintenance, |
operation, and improvement of public highways, any other
|
purpose for which a county may expend funds under the Illinois |
Highway Code,
and passenger rail transportation.
|
(Source: P.A. 93-556, eff. 8-20-03; 94-781, eff. 5-19-06.)
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