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| Public Act 099-0004 | ||||
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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 3. The Counties Code is amended by changing Section | ||||
5-1006.5 as follows:
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(55 ILCS 5/5-1006.5)
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Sec. 5-1006.5. Special County Retailers' Occupation Tax
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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
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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
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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. | ||
If a tax is imposed for public facilities purposes, then | ||
the name of the project may be included in the proposition at | ||
the discretion of the county board as determined in the | ||
enabling resolution. For example, the "XXX Nursing Home" or the | ||
"YYY Museum". | ||
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."
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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.
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Votes shall be recorded as "Yes" or "No".
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Beginning on the January 1 or July 1, whichever is first, | ||
that occurs not less than 30 days after the effective date of | ||
this amendatory Act of the 99th General Assembly, Adams County | ||
may impose a public safety retailers' occupation tax and | ||
service occupation tax at the rate of 0.25%, as provided in the | ||
referendum approved by the voters on April 7, 2015, | ||
notwithstanding the omission of the additional information | ||
that is otherwise required to be printed on the ballot below | ||
the question pursuant to this item (1).
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(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."
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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.
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The votes shall be recorded as "Yes" or "No".
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(3) The proposition for public facilities purposes | ||
shall be in substantially the following form: | ||
"To pay for public facilities 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 facilities
| ||
purposes shall be in substantially the following form: | ||
"To pay for public facilities 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.
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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
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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
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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.
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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.
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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 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.
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(b) If a tax has been imposed under subsection (a), a
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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
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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
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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
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to the disposition of taxes and penalties collected), 10, 11, | ||
12 (except the reference therein to Section 2b of the
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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.
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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
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accordance with such bracket schedules as the Department may | ||
prescribe.
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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.
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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.
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(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. | ||
As soon as possible after the first day of each month, | ||
beginning January 1, 2011, upon certification of the Department | ||
of Revenue, the Comptroller shall order transferred, and the | ||
Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||
local sales tax increment, as defined in the Innovation | ||
Development and Economy Act, collected under this Section | ||
during the second preceding calendar month for sales within a | ||
STAR bond district. | ||
After the monthly transfer to the STAR Bonds Revenue Fund, | ||
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, (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, and (iii) any amounts that are transferred | ||
to the STAR Bonds Revenue Fund. 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.
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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.
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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.
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(f) Beginning April 1, 1998 and through December 31, 2013, | ||
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.
| ||
Beginning January 1, 2014, the results of any election | ||
authorizing a proposition to impose a tax under this Section or | ||
effecting an increase in the rate of tax, along with the | ||
ordinance adopted to impose the tax or increase the rate of the | ||
tax, or any ordinance adopted to lower the rate or discontinue | ||
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 May, whereupon the Department shall proceed to | ||
administer and enforce the tax as of the first day of July next | ||
following the adoption and 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 adoption and 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. The county may share tax proceeds received under this | ||
Section for public safety purposes, including proceeds | ||
received before August 4, 2009 (the effective date of Public | ||
Act 96-124), with any fire protection district located in the | ||
county. 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 Public | ||
Act 95-1002 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. 98-584, eff. 8-27-13.) | ||
Section 5. The Fire Protection District Act is amended by | ||
changing Section 24 as follows:
| ||
(70 ILCS 705/24) (from Ch. 127 1/2, par. 38.7)
| ||
Sec. 24.
(a) In addition to any other tax authorized by | ||
law, the board of
trustees of a fire protection district may, | ||
subject to the requirements of
subsections subsection (b) and | ||
(c), by ordinance levy a special annual tax at a rate not | ||
exceeding
.10% .05% of the value, as equalized or assessed by | ||
the Department of Revenue,
of all taxable property within the | ||
district, for the purpose of obtaining
funds to pay for the | ||
costs of emergency and rescue crews and equipment.
| ||
(b) Whenever the board of trustees of a fire protection | ||
district desires
to levy a special tax under this Section, it | ||
shall certify the question
to the proper election officials, | ||
who shall submit that question at an election
to the voters of | ||
the district in accordance with the general election law.
The | ||
result of such referendum shall be entered upon the records of | ||
the
district. If a majority of the votes on the proposition are | ||
in favor of
such proposition, the board of trustees may | ||
thereafter levy a special tax
under this Section at a rate not | ||
to exceed .05% of the value
of all taxable property within the | ||
district as equalized or assessed by the
Department of Revenue. | ||
The proposition shall be in substantially the following form:
| ||
-------------------------------------------------------------
| ||
Shall the ....... Fire Protection
| ||
District levy a special tax at a rate
| ||
not to exceed .05% of the value of YES
| ||
all taxable property within the
| ||
district as equalized or assessed ---------------------
| ||
by the Department of Revenue for
| ||
the purpose of providing funds NO
| ||
to pay for the costs of emergency
| ||
and rescue crews and equipment?
| ||
-------------------------------------------------------------
| ||
(c) Whenever the board of trustees of a fire protection | ||
district which levies a tax under this Section desires to | ||
increase the tax rate limit set forth under subsection (b), it | ||
shall certify the question to the proper election officials, | ||
who shall submit that question at an election to the voters of | ||
the district in accordance with the general election law. The | ||
result of such referendum shall be entered upon the records of | ||
the district. If a majority of the votes on the proposition are | ||
in favor of
such proposition, the board of trustees may | ||
thereafter levy a special tax
under this Section at a rate not | ||
to exceed .10% of the value
of all taxable property within the | ||
district as equalized or assessed by the
Department of Revenue. | ||
The proposition shall be in substantially the following form: | ||
------------------------------------------------------------- | ||
Shall the rate of the | ||
special tax
levied by the ....... | ||
Fire Protection District
for the YES | ||
purpose of providing funds to
pay | ||
the costs of emergency and rescue -------------------------------------------------------------
| ||
crews and equipment be increased to | ||
not more than .10% of the value of | ||
all
taxable property within the NO | ||
district as
equalized or assessed | ||
by the Department
of Revenue? | ||
------------------------------------------------------------- | ||
(Source: P.A. 85-652.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||