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| Public Act 094-0679 |
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AN ACT concerning local 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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Section 5. The Illinois Municipal Code is amended by | ||||
changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5 | ||||
as follows:
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(65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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Sec. 8-11-1.1. Non-home rule municipalities; imposition of | ||||
taxes.
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(a) The corporate authorities of a non-home rule
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municipality
may, upon approval of the electors of the | ||||
municipality pursuant to
subsection (b) of this Section, impose | ||||
by ordinance or resolution the tax authorized in Sections | ||||
8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
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(b) The corporate authorities of the municipality may by | ||||
ordinance or
resolution call for the submission to the electors | ||||
of the municipality
the question of whether the municipality | ||||
shall impose such tax. Such
question shall be certified by the | ||||
municipal clerk to the election
authority in accordance with | ||||
Section 28-5 of the Election Code and shall be
in a form in | ||||
accordance with Section 16-7 of the Election Code.
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If a majority of the electors in the municipality voting | ||||
upon the
question vote in the affirmative, such tax shall be | ||||
imposed.
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An ordinance or resolution imposing the tax of not more | ||||
than 1/2 of 1% hereunder or
discontinuing the same shall be | ||||
adopted and a certified copy thereof,
together with a | ||||
certification that the ordinance or resolution received
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referendum approval in the case of the imposition of such tax, | ||||
filed with
the Department of Revenue, on or before the first | ||||
day of June, whereupon
the Department shall proceed to | ||||
administer and enforce
the additional tax or to discontinue the | ||||
tax, as the case may be, as of the
first day of September next | ||
following such adoption and filing.
Beginning January 1, 1992, | ||
an ordinance or resolution imposing
or discontinuing the tax | ||
hereunder shall be adopted and a certified copy
thereof filed | ||
with the Department on or before the first day of July,
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whereupon the Department shall proceed to administer and | ||
enforce this
Section as of the first day of October next | ||
following such adoption and filing.
Beginning January 1, 1993, | ||
an ordinance or resolution imposing or
discontinuing the tax | ||
hereunder shall be adopted and a certified copy
thereof filed | ||
with the Department on or before the first day of October,
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whereupon the Department shall proceed to administer and | ||
enforce this
Section as of the first day of January next | ||
following such adoption and filing.
Beginning October 1, 2002, | ||
an ordinance or resolution imposing or
discontinuing the tax
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under this Section or effecting a change in the rate of tax | ||
must either (i) be
adopted
and a
certified copy of the | ||
ordinance or resolution filed with the Department on or
before | ||
the first day
of April,
whereupon the Department shall proceed | ||
to administer and enforce this Section
as of the
first day of | ||
July next following the adoption and filing; or (ii) be adopted
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and a certified
copy of the ordinance or resolution filed with | ||
the Department on or before the
first day
of October,
whereupon | ||
the Department shall proceed to administer and enforce this | ||
Section
as of the
first day of January next following the | ||
adoption and filing.
A non-home rule municipality may file
a
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certified copy of an ordinance or resolution, with a | ||
certification that the
ordinance or resolution received | ||
referendum approval in the case of the
imposition of the tax, | ||
with the
Department of Revenue, as required under this Section, | ||
only after October 2,
2000.
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The tax authorized by this Section may not be more than 1/2 | ||
of 1% and
may be imposed only in 1/4% increments.
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(Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | ||
eff. 1-1-03.)
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(65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||
Occupation Tax Act. The corporate authorities of a non-home | ||
rule municipality may impose
a tax upon all persons engaged in | ||
the business of selling tangible
personal property, other than | ||
on an item of tangible personal property
which is titled and | ||
registered by an agency of this State's Government,
at retail | ||
in the municipality for expenditure on
public infrastructure or | ||
for property tax relief or both as defined in
Section 8-11-1.2 | ||
if approved by
referendum as provided in Section 8-11-1.1, of | ||
the gross receipts from such
sales made in the course of such | ||
business.
The tax imposed may not be more than 1/2 of 1% and | ||
may be imposed only in
1/4% increments. The tax may not be | ||
imposed on the sale 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 that has been | ||
prepared for immediate
consumption) and prescription and | ||
nonprescription medicines, drugs, medical
appliances, and | ||
insulin, urine testing materials, syringes, and needles used by
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diabetics.
The tax imposed by a
municipality pursuant to this | ||
Section and all civil penalties that may be
assessed as an | ||
incident thereof shall be collected and enforced by the
State | ||
Department of Revenue. The certificate of registration which is
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issued by the Department to a retailer under the Retailers' | ||
Occupation Tax
Act shall permit such retailer to engage in a | ||
business which is taxable
under any ordinance or resolution | ||
enacted pursuant to
this Section without registering | ||
separately with the Department under
such ordinance or | ||
resolution or under this Section. The Department
shall have | ||
full power to administer and enforce this Section; to collect
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all taxes and penalties due hereunder; to dispose of taxes and | ||
penalties
so collected in the manner hereinafter provided, and | ||
to determine all
rights to credit memoranda, arising on account | ||
of the erroneous payment
of tax or penalty hereunder. In the | ||
administration of, and compliance
with, this Section, the | ||
Department and persons who are subject to this
Section shall | ||
have the same rights, remedies, privileges, immunities,
powers | ||
and duties, and be subject to the same conditions, | ||
restrictions,
limitations, penalties and definitions of terms, | ||
and employ the same
modes of procedure, as are prescribed in | ||
Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | ||
respect to all provisions therein other than
the State rate of | ||
tax), 2c, 3 (except as to the disposition of taxes and
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penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | ||
5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the | ||
Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | ||
Penalty and Interest
Act as fully as if those provisions were | ||
set forth herein.
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No municipality may impose a tax under this Section unless | ||
the municipality
also imposes a tax at the same rate under | ||
Section 8-11-1.4 of this Code.
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Persons subject to any tax imposed pursuant to the | ||
authority granted
in this Section may reimburse themselves for | ||
their seller's tax
liability hereunder by separately stating | ||
such tax as an additional
charge, which charge may be stated in | ||
combination, in a single amount,
with State tax which sellers | ||
are required to collect under the Use Tax
Act, pursuant to such | ||
bracket schedules as the Department may prescribe.
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Whenever the Department determines that a refund should be | ||
made under
this Section to a claimant instead of issuing a | ||
credit memorandum, the
Department shall notify the State | ||
Comptroller, who shall cause the
order to be drawn for the | ||
amount specified, and to the person named,
in such notification | ||
from the Department. Such refund shall be paid by
the State | ||
Treasurer out of the non-home rule municipal retailers'
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occupation tax fund.
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The Department shall forthwith pay over to the State | ||
Treasurer, ex
officio, as trustee, all taxes and penalties | ||
collected hereunder. On or
before the 25th day of each calendar | ||
month, the Department shall
prepare and certify to the | ||
Comptroller the disbursement of stated sums
of money to named | ||
municipalities, the municipalities to be those from
which | ||
retailers have paid taxes or penalties hereunder to the | ||
Department
during the second preceding calendar month. The | ||
amount to be paid to each
municipality shall be the amount (not | ||
including credit memoranda) collected
hereunder during the | ||
second preceding calendar month by the Department plus
an | ||
amount the Department determines is necessary to offset any | ||
amounts
which were erroneously paid to a different taxing body, | ||
and not including
an amount equal to the amount of refunds made | ||
during the second preceding
calendar month by the Department on | ||
behalf of such municipality, and not
including any amount which | ||
the Department determines is necessary to offset
any amounts | ||
which were payable to a different taxing body but were
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erroneously paid to the municipality. Within 10 days after | ||
receipt, by the
Comptroller, of the disbursement certification | ||
to the municipalities,
provided for in this Section to be given | ||
to the Comptroller by the
Department, the Comptroller shall | ||
cause the orders to be drawn for the
respective amounts in | ||
accordance with the directions contained in such
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certification.
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For the purpose of determining the local governmental unit | ||
whose tax
is applicable, a retail sale, by a producer of coal | ||
or other mineral
mined in Illinois, is a sale at retail at the | ||
place where the coal or
other mineral mined in Illinois is | ||
extracted from the earth. This
paragraph does not apply to coal | ||
or other mineral when it is delivered
or shipped by the seller | ||
to the purchaser at a point outside Illinois so
that the sale | ||
is exempt under the Federal Constitution as a sale in
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interstate or foreign commerce.
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Nothing in this Section shall be construed to authorize a
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municipality to impose a tax upon the privilege of engaging in | ||
any
business which under the constitution of the United States | ||
may not be
made the subject of taxation by this State.
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When certifying the amount of a monthly disbursement to a | ||
municipality
under this Section, the Department shall increase | ||
or decrease such amount
by an amount necessary to offset any | ||
misallocation of previous
disbursements. The offset amount | ||
shall be the amount erroneously disbursed
within the previous 6 | ||
months from the time a misallocation is discovered.
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The Department of Revenue shall implement this amendatory | ||
Act of the 91st
General Assembly so as to collect the tax on | ||
and after January 1, 2002.
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As used in this Section, "municipal" and "municipality" | ||
means a city,
village or incorporated town, including an | ||
incorporated town which has
superseded a civil township.
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This Section shall be known and may be cited as the | ||
"Non-Home Rule
Municipal Retailers' Occupation Tax Act".
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(Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | ||
eff.
1-1-03.)
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(65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
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Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | ||
Tax Act. The
corporate authorities of a non-home rule | ||
municipality may impose a
tax upon all persons engaged, in such | ||
municipality, in the business of
making sales of service for | ||
expenditure on
public infrastructure or for property tax relief | ||
or both as defined in
Section 8-11-1.2 if approved by
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referendum as provided in Section 8-11-1.1, of the selling | ||
price of
all tangible personal property transferred by such | ||
servicemen either in
the form of tangible personal property or | ||
in the form of real estate as
an incident to a sale of service.
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The tax imposed may not be more than 1/2 of 1% and may be | ||
imposed only in
1/4% increments. The tax may not be imposed on | ||
the sale of food for human
consumption that is
to be consumed | ||
off the premises where it is sold (other than alcoholic
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beverages, soft drinks, and food that 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.
The | ||
tax imposed by a municipality
pursuant to this Section and all | ||
civil penalties that may be assessed as
an incident thereof | ||
shall be collected and enforced by the State
Department of | ||
Revenue. The certificate of registration which is issued
by the | ||
Department to a retailer under the Retailers' Occupation Tax
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Act or under the Service Occupation Tax Act shall permit
such | ||
registrant to engage in a business which is taxable under any
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ordinance or resolution enacted pursuant to this Section | ||
without
registering separately with the Department under such | ||
ordinance or
resolution or under this Section. The Department | ||
shall have full power
to administer and enforce this Section; | ||
to collect all taxes and
penalties due hereunder; to dispose of | ||
taxes and penalties so collected
in the manner hereinafter | ||
provided, and to determine all rights to
credit memoranda | ||
arising on account of the erroneous payment of tax or
penalty | ||
hereunder. In the administration of, and compliance with, this
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Section the Department and persons who are subject to this | ||
Section
shall have the same rights, remedies, privileges, | ||
immunities, powers and
duties, and be subject to the same | ||
conditions, restrictions, limitations,
penalties and | ||
definitions of terms, and employ the same modes of procedure,
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as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | ||
respect to
all provisions therein other than the State rate of | ||
tax), 4 (except that
the reference to the State shall be to the | ||
taxing municipality), 5, 7, 8
(except that the jurisdiction to | ||
which the tax shall be a debt to the
extent indicated in that | ||
Section 8 shall be the taxing municipality), 9
(except as to | ||
the disposition of taxes and penalties collected, and except
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that the returned merchandise credit for this municipal tax may | ||
not be
taken against any State tax), 10, 11, 12 (except the | ||
reference therein to
Section 2b of the Retailers' Occupation | ||
Tax Act), 13 (except that any
reference to the State shall mean | ||
the taxing municipality), the first
paragraph of Section 15, | ||
16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and | ||
Section 3-7 of the Uniform Penalty and Interest Act, as fully
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as if those provisions were set forth herein.
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No municipality may impose a tax under this Section unless | ||
the municipality
also imposes a tax at the same rate under | ||
Section 8-11-1.3 of this Code.
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Persons subject to any tax imposed pursuant to the | ||
authority granted
in this Section may reimburse themselves for | ||
their serviceman's tax
liability hereunder by separately | ||
stating such tax as an additional
charge, which charge may be | ||
stated in combination, in a single amount,
with State tax which | ||
servicemen are authorized to collect under the
Service Use Tax | ||
Act, pursuant to such bracket schedules as the
Department may | ||
prescribe.
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Whenever the Department determines that a refund should be | ||
made under
this Section to a claimant instead of issuing credit | ||
memorandum, the
Department shall notify the State Comptroller, | ||
who shall cause the
order to be drawn for the amount specified, | ||
and to the person named,
in such notification from the | ||
Department. Such refund shall be paid by
the State Treasurer | ||
out of the municipal retailers' occupation tax fund.
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The Department shall forthwith pay over to the State | ||
Treasurer,
ex officio, as trustee, all taxes and penalties | ||
collected hereunder. On
or before the 25th day of each calendar | ||
month, the Department shall
prepare and certify to the | ||
Comptroller the disbursement of stated sums
of money to named | ||
municipalities, the municipalities to be those from
which | ||
suppliers and servicemen have paid taxes or penalties hereunder | ||
to
the Department during the second preceding calendar month. | ||
The amount
to be paid to each municipality shall be the amount | ||
(not including credit
memoranda) collected hereunder during | ||
the second preceding calendar
month by the Department, and not | ||
including an amount equal to the amount
of refunds made during | ||
the second preceding calendar month by the
Department on behalf | ||
of such municipality. Within 10 days
after receipt, by the | ||
Comptroller, of the disbursement certification to
the | ||
municipalities and the General Revenue Fund, provided for in | ||
this
Section to be given to the Comptroller by the Department, | ||
the
Comptroller shall cause the orders to be drawn for the | ||
respective
amounts in accordance with the directions contained | ||
in such
certification.
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The Department of Revenue shall implement this amendatory | ||
Act of the 91st
General Assembly so as to collect the tax on | ||
and after January 1, 2002.
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Nothing in this Section shall be construed to authorize a
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municipality to impose a tax upon the privilege of engaging in | ||
any
business which under the constitution of the United States | ||
may not be
made the subject of taxation by this State.
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As used in this Section, "municipal" or "municipality" | ||
means or refers to
a city, village or incorporated town, | ||
including an incorporated town which
has superseded a civil | ||
township.
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This Section shall be known and may be cited as the | ||
"Non-Home Rule Municipal
Service Occupation Tax Act".
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(Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | ||
eff. 1-1-03.)
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(65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
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Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The | ||
corporate
authorities of a non-home rule municipality may | ||
impose a
tax upon the privilege of using, in such municipality, | ||
any item of tangible
personal property which is purchased at | ||
retail from a retailer, and which is
titled or registered with | ||
an agency of this State's government, based on the selling | ||
price of such tangible personal
property, as "selling price" is | ||
defined in the Use Tax Act, for expenditure
on public | ||
infrastructure or for property tax relief or both as defined in
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Section 8-11-1.2, if approved by
referendum as provided in | ||
Section 8-11-1.1. The tax imposed may not be more
than 1/2 of | ||
1% and may be imposed only in 1/4% increments. Such tax shall
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be
collected from persons whose Illinois address for title or | ||
registration
purposes is given as being in such municipality. | ||
Such tax shall be
collected by the municipality imposing such | ||
tax.
A non-home rule municipality may not
impose and collect | ||
the tax prior to January 1, 2002.
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This Section shall be known and may be cited as the | ||
"Non-Home Rule
Municipal Use Tax Act".
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(Source: P.A. 91-649, eff. 1-1-00; 92-739, eff. 1-1-03.)
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