|
counties or entities may, at the Secretary's discretion under |
agency procedures, enter into an intergovernmental agreement. |
The agreement shall at a minimum: |
(1) Describe the project to be constructed from the |
Department of Transportation's Multi-Year Highway |
Improvement Program. |
(2) Provide that an eligible project cost a minimum of |
$5,000,000. |
(3) Provide that the county or entity must raise a |
significant percentage, no less than the amount |
contributed by the State, of required federal matching |
funds. |
(4) Provide that the Secretary of Transportation must |
certify that the county or entity has transferred the |
required moneys to the Fund and the certification shall be |
transmitted to each county or entity no more than 30 days |
after the final deposit is made. |
(5) Provide for the repayment, without interest, to the |
county or entity of the moneys contributed by the county or |
entity to the Fund, less 10% of the aggregate funds |
contributed as matching funds and as federal funds. |
(6) Provide that the repayment of the moneys |
contributed by the county or the entity shall be made by |
the Department of Transportation no later than 10 years |
after the certification by the Secretary of Transportation |
that the money has been deposited by the county or entity |
|
into the Fund.
|
Section 10. The Counties Code is amended by changing |
Sections 5-1006.5 and 5-1035.1 as follows:
|
(55 ILCS 5/5-1006.5)
|
Sec. 5-1006.5. Special County Retailers' Occupation Tax
|
For Public Safety, Public Facilities, or Transportation. |
(a) The county board of any county may impose a
tax upon |
all persons engaged in the business of selling tangible |
personal
property, other than personal property titled or |
registered with an agency of
this State's government, at retail |
in the county on the gross receipts from the
sales made in the |
course of business to provide revenue to be used exclusively
|
for public safety, public facility, or transportation purposes |
in that county, if a
proposition for the
tax has been submitted |
to the electors of that county and
approved by a majority of |
those voting on the question. If imposed, this tax
shall be |
imposed only in one-quarter percent increments. By resolution, |
the
county board may order the proposition to be submitted at |
any election.
If the tax is imposed for
transportation purposes |
for expenditures for public highways or as
authorized
under the |
Illinois Highway Code, the county board must publish notice
of |
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
|
election law.
|
(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."
|
For the purposes of the
paragraph, "public safety |
purposes" means
crime prevention, detention, fire |
fighting, police, medical, ambulance, or
other emergency |
services.
|
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."
|
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".
|
|
(3) The proposition for public facility purposes shall |
be in substantially the following form: |
"To pay for public facility 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 facility
|
purposes shall be in substantially the following form: |
"To pay for public facility 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." |
For purposes of this Section, "public facilities |
purposes" means the acquisition, development, |
construction, reconstruction, rehabilitation, improvement, |
financing, architectural planning, and installation of |
capital facilities consisting of buildings, structures, |
and durable equipment and for the acquisition and |
improvement of real property and interest in real property |
required, or expected to be required, in connection with |
the public facilities, for use by the county for the |
furnishing of governmental services to its citizens, |
including but not limited to museums and nursing homes. |
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 |
|
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.
|
A county may direct, by ordinance, that all or a portion of |
the taxes and penalties collected under the Special County |
Retailers' Occupation Tax For Public Safety or Transportation |
be deposited into the Transportation Development Partnership |
Trust Fund. |
(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, Public Facilities, 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. For the |
purposes of this Section, "public facilities purposes" |
includes, but is not limited to, the acquisition, development, |
construction, reconstruction, rehabilitation, improvement, |
financing, architectural planning, and installation of capital |
facilities consisting of buildings, structures, and durable |
equipment and for the acquisition and improvement of real |
property and interest in real property required, or expected to |
be required, in connection with the public facilities, for use |
by the county for the furnishing of governmental services to |
|
its citizens, including but not limited to museums and nursing |
homes. |
(j) The Department may promulgate rules to implement this |
amendatory Act of the 95th General Assembly only to the extent |
necessary to apply the existing rules for the Special County |
Retailers' Occupation Tax for Public Safety to this new purpose |
for public facilities.
|
(Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08; |
95-1002, eff. 11-20-08.)
|
(55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
|
Sec. 5-1035.1. County Motor Fuel Tax Law. The county board |
of the
counties of DuPage, Kane and McHenry may, by an |
ordinance or resolution
adopted by an affirmative vote of a |
majority of the members elected or
appointed to the county |
board, impose a tax upon all persons engaged in the
county in |
the business of selling motor fuel, as now or hereafter defined
|
in the Motor Fuel Tax Law, at retail for the operation of motor |
vehicles
upon public highways or for the operation of |
recreational watercraft upon
waterways. Kane County may exempt |
diesel fuel from the tax imposed pursuant
to this Section. The |
tax may be imposed, in half-cent increments, at a
rate not |
exceeding 4 cents per gallon of motor fuel sold at retail |
within
the county for the purpose of use or consumption and not |
for the purpose of
resale. The proceeds from the tax shall be |
used by the county solely for
the purpose of operating, |
|
constructing and improving public highways and
waterways, and |
acquiring real property and right-of-ways for public
highways |
and waterways within the county imposing the tax.
|
A tax imposed pursuant to this Section, and all civil |
penalties that may
be assessed as an incident thereof, shall be |
administered, collected and
enforced by the Illinois |
Department of Revenue in the same manner as the
tax imposed |
under the Retailers' Occupation Tax Act, as now or hereafter
|
amended, insofar as may be practicable; except that in the |
event of a
conflict with the provisions of this Section, this |
Section shall control.
The Department of Revenue shall have |
full power: to administer and enforce
this Section; 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.
|
Whenever the Department determines that a refund shall be |
made under
this Section to a claimant instead of issuing a |
credit memorandum, the
Department shall notify the State |
Comptroller, who shall cause the
order to be drawn for the |
amount specified, and to the person named,
in the notification |
from the Department. The refund shall be paid by
the State |
Treasurer out of the County Option Motor Fuel Tax Fund.
|
The Department shall forthwith pay over to the State |
Treasurer,
ex-officio, as trustee, all taxes and penalties |
collected hereunder, which
shall be deposited into the County |
|
Option Motor Fuel Tax Fund, a special
fund in the State |
Treasury which is hereby created. On or before the 25th
day of |
each calendar month, the Department shall prepare and certify |
to the
State Comptroller the disbursement of stated sums of |
money to named
counties for which taxpayers have paid taxes or |
penalties hereunder to the
Department during the second |
preceding calendar month. The amount to be
paid to each county |
shall be the amount (not including credit memoranda)
collected |
hereunder from retailers within the county during the second
|
preceding calendar month by the Department, but not including |
an amount
equal to the amount of refunds made during the second |
preceding calendar
month by the Department on behalf of the |
county;
less
the amount expended during the second preceding |
month by the Department
pursuant to appropriation from the |
County Option Motor Fuel Tax Fund for
the administration and |
enforcement of this Section, which appropriation
shall not |
exceed $200,000 for fiscal year 1990 and, for each year
|
thereafter, shall not exceed 2% of the amount deposited into |
the County
Option Motor Fuel Tax Fund during the preceding |
fiscal year. |
A county may direct, by ordinance, that all or a portion of |
the taxes and penalties collected under the County Option Motor |
Fuel Tax shall be deposited into the Transportation Development |
Partnership Trust Fund.
|
Nothing in this Section shall be construed to authorize a |
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 this State.
|
An ordinance or resolution imposing a tax hereunder or |
effecting a
change in the rate thereof shall be effective on |
the first day of the second
calendar month next following the |
month in which the ordinance or
resolution is adopted and a |
certified copy thereof is filed with the
Department of Revenue, |
whereupon the Department of Revenue shall proceed
to administer |
and enforce this Section on behalf of the county as of the
|
effective date of the ordinance or resolution. Upon a change in |
rate of a
tax levied hereunder, or upon the discontinuance of |
the tax, the county
board of the county shall, on or not later |
than 5 days after the effective
date of the ordinance or |
resolution discontinuing the tax or effecting a
change in rate, |
transmit to the Department of Revenue a certified copy of
the |
ordinance or resolution effecting the change or |
discontinuance.
|
This Section shall be known and may be cited as the County |
Motor Fuel
Tax Law.
|
(Source: P.A. 86-1028; 87-289.)
|
Section 99. Effective date. This Act takes effect July 1, |
2012.
|