| |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||
1 | AN ACT concerning local government.
| ||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Section 5. The State Finance Act is amended by changing | ||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Section 6z-20 as follows:
| ||||||||||||||||||||||||||||||||||||||||||||||||||
6 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| ||||||||||||||||||||||||||||||||||||||||||||||||||
7 | Sec. 6z-20. County and Mass Transit District Fund. Of the | ||||||||||||||||||||||||||||||||||||||||||||||||||
8 | money received from the 6.25% general rate (and,
beginning July | ||||||||||||||||||||||||||||||||||||||||||||||||||
9 | 1, 2000 and through December 31, 2000, the
1.25% rate on motor | ||||||||||||||||||||||||||||||||||||||||||||||||||
10 | fuel and gasohol, and beginning on August 6, 2010 through | ||||||||||||||||||||||||||||||||||||||||||||||||||
11 | August 15, 2010, the 1.25% rate on sales tax holiday items) on | ||||||||||||||||||||||||||||||||||||||||||||||||||
12 | sales
subject to taxation under the Retailers' Occupation Tax | ||||||||||||||||||||||||||||||||||||||||||||||||||
13 | Act and Service
Occupation Tax Act and paid into the County and | ||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Mass Transit District Fund,
distribution to the Regional | ||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Transportation Authority tax fund, created
pursuant to Section | ||||||||||||||||||||||||||||||||||||||||||||||||||
16 | 4.03 of the Regional Transportation Authority Act, for
deposit | ||||||||||||||||||||||||||||||||||||||||||||||||||
17 | therein shall be made based upon the retail sales occurring in | ||||||||||||||||||||||||||||||||||||||||||||||||||
18 | a
county having more than 3,000,000 inhabitants. The remainder | ||||||||||||||||||||||||||||||||||||||||||||||||||
19 | shall be
distributed to each county having 3,000,000 or fewer | ||||||||||||||||||||||||||||||||||||||||||||||||||
20 | inhabitants based upon
the retail sales occurring in each such | ||||||||||||||||||||||||||||||||||||||||||||||||||
21 | county.
| ||||||||||||||||||||||||||||||||||||||||||||||||||
22 | For the purpose of determining allocation to the local | ||||||||||||||||||||||||||||||||||||||||||||||||||
23 | government unit, a
retail sale by a producer of coal or other |
| |||||||
| |||||||
1 | mineral mined in Illinois is a sale
at retail at the place | ||||||
2 | where the coal or other mineral mined in Illinois is
extracted | ||||||
3 | from the earth. This paragraph does not apply to coal or other
| ||||||
4 | mineral when it is delivered or shipped by the seller to the | ||||||
5 | purchaser at a
point outside Illinois so that the sale is | ||||||
6 | exempt under the United States
Constitution as a sale in | ||||||
7 | interstate or foreign commerce.
| ||||||
8 | Of the money received from the 6.25% general use tax rate | ||||||
9 | on tangible
personal property which is purchased outside | ||||||
10 | Illinois at retail from a
retailer and which is titled or | ||||||
11 | registered by any agency of this State's
government and paid | ||||||
12 | into the County and Mass Transit District Fund, the
amount for | ||||||
13 | which Illinois addresses for titling or registration purposes
| ||||||
14 | are given as being in each county having more than 3,000,000 | ||||||
15 | inhabitants
shall be distributed into the Regional | ||||||
16 | Transportation Authority tax fund,
created pursuant to Section | ||||||
17 | 4.03 of the Regional Transportation Authority
Act. The | ||||||
18 | remainder of the money paid from such sales shall be | ||||||
19 | distributed
to each county based on sales for which Illinois | ||||||
20 | addresses for titling or
registration purposes are given as | ||||||
21 | being located in the county. Any money
paid into the Regional | ||||||
22 | Transportation Authority Occupation and Use Tax
Replacement | ||||||
23 | Fund from the County and Mass Transit District Fund prior to
| ||||||
24 | January 14, 1991, which has not been paid to the Authority | ||||||
25 | prior to that
date, shall be transferred to the Regional | ||||||
26 | Transportation Authority tax fund.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund of money | ||||||
2 | paid into
the County and Mass Transit District Fund should be | ||||||
3 | made to a claimant
instead of issuing a credit memorandum, the | ||||||
4 | Department shall notify the
State Comptroller, who shall cause | ||||||
5 | the order to be drawn for the amount
specified, and to the | ||||||
6 | person named, in such notification from the
Department. Such | ||||||
7 | refund shall be paid by the State Treasurer out of the
County | ||||||
8 | and Mass Transit District Fund.
| ||||||
9 | As soon as possible after the first day of each month, | ||||||
10 | beginning January 1, 2011, upon certification of the Department | ||||||
11 | of Revenue, the Comptroller shall order transferred, and the | ||||||
12 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
13 | local sales tax increment, as defined in the Innovation | ||||||
14 | Development and Economy Act, collected during the second | ||||||
15 | preceding calendar month for sales within a STAR bond district | ||||||
16 | and deposited into the County and Mass Transit District Fund, | ||||||
17 | less 3% of that amount, which shall be transferred into the Tax | ||||||
18 | Compliance and Administration Fund and shall be used by the | ||||||
19 | Department, subject to appropriation, to cover the costs of the | ||||||
20 | Department in administering the Innovation Development and | ||||||
21 | Economy Act. | ||||||
22 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
23 | on or before the 25th day of each calendar month, the | ||||||
24 | Department shall
prepare and certify to the Comptroller the | ||||||
25 | disbursement of stated sums of
money to the Regional | ||||||
26 | Transportation Authority and to named counties, the
counties to |
| |||||||
| |||||||
1 | be those entitled to distribution, as hereinabove provided, of
| ||||||
2 | taxes or penalties paid to the Department during the second | ||||||
3 | preceding
calendar month. The amount to be paid to the Regional | ||||||
4 | Transportation
Authority and each county having 3,000,000 or | ||||||
5 | fewer inhabitants shall be
the amount (not including credit | ||||||
6 | memoranda) collected during the second
preceding calendar | ||||||
7 | month by the Department and paid into the County and
Mass | ||||||
8 | Transit District Fund, plus an amount the Department determines | ||||||
9 | is
necessary to offset any amounts which were erroneously paid | ||||||
10 | to a different
taxing body, and not including an amount equal | ||||||
11 | to the amount of refunds
made during the second preceding | ||||||
12 | calendar month by the Department, and not
including any amount | ||||||
13 | which the Department determines is necessary to offset
any | ||||||
14 | amounts which were payable to a different taxing body but were
| ||||||
15 | erroneously paid to the Regional Transportation Authority or | ||||||
16 | county, and not including any amounts that are transferred to | ||||||
17 | the STAR Bonds Revenue Fund, less 1% 2% of the amount to be | ||||||
18 | paid to the Regional Transportation Authority, which shall be | ||||||
19 | transferred into the Tax Compliance and Administration Fund. | ||||||
20 | The Department, at the time of each monthly disbursement to the | ||||||
21 | Regional Transportation Authority, shall prepare and certify | ||||||
22 | to the State Comptroller the amount to be transferred into the | ||||||
23 | Tax Compliance and Administration Fund under this Section.
| ||||||
24 | Within 10 days after receipt, by the Comptroller, of the | ||||||
25 | disbursement
certification to the Regional Transportation | ||||||
26 | Authority, counties, and the Tax Compliance and Administration |
| |||||||
| |||||||
1 | Fund
provided for in this Section to be given to the | ||||||
2 | Comptroller by the
Department, the Comptroller shall cause the | ||||||
3 | orders to be drawn for the
respective amounts in accordance | ||||||
4 | with the directions contained in such
certification.
| ||||||
5 | When certifying the amount of a monthly disbursement to the | ||||||
6 | Regional
Transportation Authority or to a county under this | ||||||
7 | Section, the Department
shall increase or decrease that amount | ||||||
8 | by an amount necessary to offset any
misallocation of previous | ||||||
9 | disbursements. The offset amount shall be the
amount | ||||||
10 | erroneously disbursed within the 6 months preceding the time a
| ||||||
11 | misallocation is discovered.
| ||||||
12 | The provisions directing the distributions from the | ||||||
13 | special fund in
the State Treasury provided for in this Section | ||||||
14 | and from the Regional
Transportation Authority tax fund created | ||||||
15 | by Section 4.03 of the Regional
Transportation Authority Act | ||||||
16 | shall constitute an irrevocable and continuing
appropriation | ||||||
17 | of all amounts as provided herein. The State Treasurer and
| ||||||
18 | State Comptroller are hereby authorized to make distributions | ||||||
19 | as provided
in this Section.
| ||||||
20 | In construing any development, redevelopment, annexation, | ||||||
21 | preannexation
or other lawful agreement in effect prior to | ||||||
22 | September 1, 1990, which
describes or refers to receipts from a | ||||||
23 | county or municipal retailers'
occupation tax, use tax or | ||||||
24 | service occupation tax which now cannot be
imposed, such | ||||||
25 | description or reference shall be deemed to include the
| ||||||
26 | replacement revenue for such abolished taxes, distributed from |
| |||||||
| |||||||
1 | the County
and Mass Transit District Fund or Local Government | ||||||
2 | Distributive Fund, as
the case may be.
| ||||||
3 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
4 | Section 10. The Counties Code is amended by changing | ||||||
5 | Sections 5-1006, 5-1006.5, and 5-1007 as follows:
| ||||||
6 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
| ||||||
7 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||
8 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||
9 | all persons engaged in the business of selling tangible
| ||||||
10 | personal property, other than an item of tangible personal | ||||||
11 | property titled
or registered with an agency of this State's | ||||||
12 | government, at retail in the
county on the gross receipts from | ||||||
13 | such sales made in the course of
their business. If imposed, | ||||||
14 | this tax shall only
be imposed in 1/4% increments. On and after | ||||||
15 | September 1, 1991, this
additional tax may not be imposed on | ||||||
16 | the sales of food for human
consumption which is to be consumed | ||||||
17 | off the premises where it is sold
(other than alcoholic | ||||||
18 | beverages, soft drinks and food which has been
prepared for | ||||||
19 | immediate consumption) and prescription and nonprescription
| ||||||
20 | medicines, drugs, medical appliances and insulin, urine | ||||||
21 | testing materials,
syringes and needles used by diabetics. The | ||||||
22 | tax imposed by a home rule
county pursuant to this Section and | ||||||
23 | all civil penalties that may be
assessed as an incident thereof | ||||||
24 | shall be collected and enforced by the
State Department of |
| |||||||
| |||||||
1 | Revenue. The certificate of registration that is
issued by the | ||||||
2 | Department to a retailer under the Retailers'
Occupation Tax | ||||||
3 | Act shall permit the retailer to engage in a
business that is | ||||||
4 | taxable under any ordinance or resolution
enacted pursuant to | ||||||
5 | this Section without registering separately with the
| ||||||
6 | Department under such ordinance or resolution or under this | ||||||
7 | Section. The
Department shall have full power to administer and | ||||||
8 | enforce this Section; to
collect all taxes and penalties due | ||||||
9 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
10 | the manner hereinafter provided; and to
determine all rights to | ||||||
11 | credit memoranda arising on account of the
erroneous payment of | ||||||
12 | tax or penalty hereunder. In the administration of,
and | ||||||
13 | compliance with, this Section, the Department and persons who | ||||||
14 | are
subject to this Section shall have the same rights, | ||||||
15 | remedies, privileges,
immunities, powers and duties, and be | ||||||
16 | subject to the same conditions,
restrictions, limitations, | ||||||
17 | penalties and definitions of terms, and employ
the same modes | ||||||
18 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
| ||||||
19 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | ||||||
20 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
21 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
22 | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act | ||||||
23 | and Section 3-7 of the Uniform Penalty and Interest Act,
as | ||||||
24 | fully as if those provisions were set forth herein.
| ||||||
25 | No tax may be imposed by a home rule county pursuant to | ||||||
26 | this Section
unless the county also imposes a tax at the same |
| |||||||
| |||||||
1 | rate pursuant
to Section 5-1007.
| ||||||
2 | Persons subject to any tax imposed pursuant to the | ||||||
3 | authority granted
in this Section may reimburse themselves for | ||||||
4 | their seller's tax
liability hereunder by separately stating | ||||||
5 | such tax as an additional
charge, which charge may be stated in | ||||||
6 | combination, in a single amount,
with State tax which sellers | ||||||
7 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
8 | bracket schedules as the Department may prescribe.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under
this Section to a claimant instead of issuing a | ||||||
11 | credit memorandum, the
Department shall notify the State | ||||||
12 | Comptroller, who shall cause the
order to be drawn for the | ||||||
13 | amount specified and to the person named
in the notification | ||||||
14 | from the Department. The
refund shall be paid by the State | ||||||
15 | Treasurer out of the home rule county
retailers' occupation tax | ||||||
16 | fund.
| ||||||
17 | The Department shall forthwith pay over to the State | ||||||
18 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
19 | collected hereunder. | ||||||
20 | As soon as possible after the first day of each month, | ||||||
21 | beginning January 1, 2011, upon certification of the Department | ||||||
22 | of Revenue, the Comptroller shall order transferred, and the | ||||||
23 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
24 | local sales tax increment, as defined in the Innovation | ||||||
25 | Development and Economy Act, collected under this Section | ||||||
26 | during the second preceding calendar month for sales within a |
| |||||||
| |||||||
1 | STAR bond district. | ||||||
2 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
3 | on or
before the 25th day of each calendar month, the | ||||||
4 | Department shall
prepare and certify to the Comptroller the | ||||||
5 | disbursement of stated sums
of money to named counties, the | ||||||
6 | counties to be those from which retailers
have paid taxes or | ||||||
7 | penalties hereunder to the Department during the second
| ||||||
8 | preceding calendar month. The amount to be paid to each county | ||||||
9 | shall be
the amount (not including credit memoranda) collected | ||||||
10 | hereunder during the
second preceding calendar month by the | ||||||
11 | Department plus an amount the
Department determines is | ||||||
12 | necessary to offset any amounts that
were erroneously paid to a | ||||||
13 | different taxing body, and not including an
amount equal to the | ||||||
14 | amount of refunds made during the second preceding
calendar | ||||||
15 | month by the Department on behalf of such county, and not
| ||||||
16 | including any amount which the Department determines is | ||||||
17 | necessary to offset
any amounts which were payable to a | ||||||
18 | different taxing body but were
erroneously paid to the county, | ||||||
19 | and not including any amounts that are transferred to the STAR | ||||||
20 | Bonds Revenue Fund, less 1% 2% of the remainder, which the | ||||||
21 | Department shall transfer into the Tax Compliance and | ||||||
22 | Administration Fund. The Department, at the time of each | ||||||
23 | monthly disbursement to the counties, shall prepare and certify | ||||||
24 | to the State Comptroller the amount to be transferred into the | ||||||
25 | Tax Compliance and Administration Fund under this Section. | ||||||
26 | Within 10 days after receipt, by the
Comptroller, of the |
| |||||||
| |||||||
1 | disbursement certification to the counties and the Tax | ||||||
2 | Compliance and Administration Fund provided for
in this Section | ||||||
3 | to be given to the Comptroller by the Department, the
| ||||||
4 | Comptroller shall cause the orders to be drawn for the | ||||||
5 | respective amounts
in accordance with the directions contained | ||||||
6 | in the certification.
| ||||||
7 | In addition to the disbursement required by the preceding | ||||||
8 | paragraph,
an allocation shall be made in March of each year to | ||||||
9 | each county that
received more than $500,000 in disbursements | ||||||
10 | under the preceding
paragraph in the preceding calendar year. | ||||||
11 | The allocation shall be in an
amount equal to the average | ||||||
12 | monthly distribution made to each such county
under the | ||||||
13 | preceding paragraph during the preceding calendar year | ||||||
14 | (excluding
the 2 months of highest receipts). The distribution | ||||||
15 | made in March of each
year subsequent to the year in which an | ||||||
16 | allocation was made pursuant to
this paragraph and the | ||||||
17 | preceding paragraph shall be reduced by the amount
allocated | ||||||
18 | and disbursed under this paragraph in the preceding calendar
| ||||||
19 | year. The Department shall prepare and certify to the | ||||||
20 | Comptroller for
disbursement the allocations made in | ||||||
21 | accordance with this paragraph.
| ||||||
22 | For the purpose of determining the local governmental unit | ||||||
23 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
24 | other mineral
mined in Illinois is a sale at retail at the | ||||||
25 | place where the coal or
other mineral mined in Illinois is | ||||||
26 | extracted from the earth. This
paragraph does not apply to coal |
| |||||||
| |||||||
1 | or other mineral when it is delivered
or shipped by the seller | ||||||
2 | to the purchaser at a point outside Illinois so
that the sale | ||||||
3 | is exempt under the United States
Constitution as a sale in | ||||||
4 | interstate or foreign commerce.
| ||||||
5 | Nothing in this Section shall be construed to authorize a
| ||||||
6 | county to impose a tax upon the privilege of engaging in any
| ||||||
7 | business which under the Constitution of the United States may | ||||||
8 | not be
made the subject of taxation by this State.
| ||||||
9 | An ordinance or resolution imposing or discontinuing a tax | ||||||
10 | hereunder or
effecting a change in the rate thereof shall be | ||||||
11 | adopted and a certified
copy thereof filed with the Department | ||||||
12 | on or before the first day of June,
whereupon the Department | ||||||
13 | shall proceed to administer and enforce this
Section as of the | ||||||
14 | first day of September next following such adoption
and filing. | ||||||
15 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
16 | or discontinuing the tax hereunder or effecting a change in the | ||||||
17 | rate
thereof shall be adopted and a certified copy thereof | ||||||
18 | filed with the
Department on or before the first day of July, | ||||||
19 | whereupon the Department
shall proceed to administer and | ||||||
20 | enforce this Section as of the first day of
October next | ||||||
21 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
22 | an ordinance or resolution imposing or discontinuing the tax | ||||||
23 | hereunder or
effecting a change in the rate thereof shall be | ||||||
24 | adopted and a certified
copy thereof filed with the Department | ||||||
25 | on or before the first day of
October, whereupon the Department | ||||||
26 | shall proceed to administer and enforce
this Section as of the |
| |||||||
| |||||||
1 | first day of January next following such adoption
and filing.
| ||||||
2 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
3 | discontinuing the tax hereunder or effecting a change in the | ||||||
4 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
5 | thereof filed with the Department on
or
before the first day of | ||||||
6 | April, whereupon the Department shall proceed to
administer and | ||||||
7 | enforce this Section as of the first day of July next following
| ||||||
8 | the adoption and filing; or (ii) be adopted and a certified | ||||||
9 | copy thereof filed
with the Department on or before the first | ||||||
10 | day of October, whereupon the
Department shall proceed to | ||||||
11 | administer and enforce this Section as of the first
day of | ||||||
12 | January next following the adoption and filing.
| ||||||
13 | When certifying the amount of a monthly disbursement to a | ||||||
14 | county under
this Section, the Department shall increase or | ||||||
15 | decrease such amount by an
amount necessary to offset any | ||||||
16 | misallocation of previous disbursements.
The offset amount | ||||||
17 | shall be the amount erroneously disbursed within the
previous 6 | ||||||
18 | months from the time a misallocation is discovered.
| ||||||
19 | This Section shall be known and may be cited as the Home | ||||||
20 | Rule County
Retailers' Occupation Tax Law.
| ||||||
21 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
| ||||||
22 | (55 ILCS 5/5-1006.5)
| ||||||
23 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| ||||||
24 | For Public Safety, Public Facilities, or Transportation. | ||||||
25 | (a) The county board of any county may impose a
tax upon |
| |||||||
| |||||||
1 | all persons engaged in the business of selling tangible | ||||||
2 | personal
property, other than personal property titled or | ||||||
3 | registered with an agency of
this State's government, at retail | ||||||
4 | in the county on the gross receipts from the
sales made in the | ||||||
5 | course of business to provide revenue to be used exclusively
| ||||||
6 | for public safety, public facility, or transportation purposes | ||||||
7 | in that county, if a
proposition for the
tax has been submitted | ||||||
8 | to the electors of that county and
approved by a majority of | ||||||
9 | those voting on the question. If imposed, this tax
shall be | ||||||
10 | imposed only in one-quarter percent increments. By resolution, | ||||||
11 | the
county board may order the proposition to be submitted at | ||||||
12 | any election.
If the tax is imposed for
transportation purposes | ||||||
13 | for expenditures for public highways or as
authorized
under the | ||||||
14 | Illinois Highway Code, the county board must publish notice
of | ||||||
15 | the existence of its long-range highway transportation
plan as | ||||||
16 | required or described in Section 5-301 of the Illinois
Highway | ||||||
17 | Code and must make the plan publicly available prior to
| ||||||
18 | approval of the ordinance or resolution
imposing the tax. If | ||||||
19 | the tax is imposed for transportation purposes for
expenditures | ||||||
20 | for passenger rail transportation, the county board must | ||||||
21 | publish
notice of the existence of its long-range passenger | ||||||
22 | rail transportation plan
and
must make the plan publicly | ||||||
23 | available prior to approval of the ordinance or
resolution | ||||||
24 | imposing the tax. | ||||||
25 | If a tax is imposed for public facilities purposes, then | ||||||
26 | the name of the project may be included in the proposition at |
| |||||||
| |||||||
1 | the discretion of the county board as determined in the | ||||||
2 | enabling resolution. For example, the "XXX Nursing Home" or the | ||||||
3 | "YYY Museum". | ||||||
4 | The county clerk shall certify the
question to the proper | ||||||
5 | election authority, who
shall submit the proposition at an | ||||||
6 | election in accordance with the general
election law.
| ||||||
7 | (1) The proposition for public safety purposes shall be | ||||||
8 | in
substantially the following form: | ||||||
9 | "To pay for public safety purposes, shall (name of | ||||||
10 | county) be authorized to impose an increase on its share of | ||||||
11 | local sales taxes by (insert rate)?" | ||||||
12 | As additional information on the ballot below the | ||||||
13 | question shall appear the following: | ||||||
14 | "This would mean that a consumer would pay an | ||||||
15 | additional (insert amount) in sales tax for every $100 of | ||||||
16 | tangible personal property bought at retail."
| ||||||
17 | The county board may also opt to establish a sunset | ||||||
18 | provision at which time the additional sales tax would | ||||||
19 | cease being collected, if not terminated earlier by a vote | ||||||
20 | of the county board. If the county board votes to include a | ||||||
21 | sunset provision, the proposition for public safety | ||||||
22 | purposes shall be in substantially the following form: | ||||||
23 | "To pay for public safety purposes, shall (name of | ||||||
24 | county) be authorized to impose an increase on its share of | ||||||
25 | local sales taxes by (insert rate) for a period not to | ||||||
26 | exceed (insert number of years)?" |
| |||||||
| |||||||
1 | As additional information on the ballot below the | ||||||
2 | question shall appear the following: | ||||||
3 | "This would mean that a consumer would pay an | ||||||
4 | additional (insert amount) in sales tax for every $100 of | ||||||
5 | tangible personal property bought at retail. If imposed, | ||||||
6 | the additional tax would cease being collected at the end | ||||||
7 | of (insert number of years), if not terminated earlier by a | ||||||
8 | vote of the county board."
| ||||||
9 | For the purposes of the
paragraph, "public safety | ||||||
10 | purposes" means
crime prevention, detention, fire | ||||||
11 | fighting, police, medical, ambulance, or
other emergency | ||||||
12 | services.
| ||||||
13 | Votes shall be recorded as "Yes" or "No".
| ||||||
14 | Beginning on the January 1 or July 1, whichever is | ||||||
15 | first, that occurs not less than 30 days after May 31, 2015 | ||||||
16 | (the effective date of Public Act 99-4), Adams County may | ||||||
17 | impose a public safety retailers' occupation tax and | ||||||
18 | service occupation tax at the rate of 0.25%, as provided in | ||||||
19 | the referendum approved by the voters on April 7, 2015, | ||||||
20 | notwithstanding the omission of the additional information | ||||||
21 | that is otherwise required to be printed on the ballot | ||||||
22 | below the question pursuant to this item (1). | ||||||
23 | (2) The proposition for transportation purposes shall | ||||||
24 | be in
substantially
the following form: | ||||||
25 | "To pay for improvements to roads and other | ||||||
26 | transportation purposes, shall (name of county) be |
| |||||||
| |||||||
1 | authorized to impose an increase on its share of local | ||||||
2 | sales taxes by (insert rate)?" | ||||||
3 | As additional information on the ballot below the | ||||||
4 | question shall appear the following: | ||||||
5 | "This would mean that a consumer would pay an | ||||||
6 | additional (insert amount) in sales tax for every $100 of | ||||||
7 | tangible personal property bought at retail."
| ||||||
8 | The county board may also opt to establish a sunset | ||||||
9 | provision at which time the additional sales tax would | ||||||
10 | cease being collected, if not terminated earlier by a vote | ||||||
11 | of the county board. If the county board votes to include a | ||||||
12 | sunset provision, the proposition for transportation | ||||||
13 | purposes shall be in substantially the following form: | ||||||
14 | "To pay for road improvements and other transportation | ||||||
15 | purposes, shall (name of county) be authorized to impose an | ||||||
16 | increase on its share of local sales taxes by (insert rate) | ||||||
17 | for a period not to exceed (insert number of years)?" | ||||||
18 | As additional information on the ballot below the | ||||||
19 | question shall appear the following: | ||||||
20 | "This would mean that a consumer would pay an | ||||||
21 | additional (insert amount) in sales tax for every $100 of | ||||||
22 | tangible personal property bought at retail. If imposed, | ||||||
23 | the additional tax would cease being collected at the end | ||||||
24 | of (insert number of years), if not terminated earlier by a | ||||||
25 | vote of the county board."
| ||||||
26 | For the purposes of this paragraph, transportation |
| |||||||
| |||||||
1 | purposes means
construction, maintenance, operation, and | ||||||
2 | improvement of
public highways, any other purpose for which | ||||||
3 | a county may expend funds under
the Illinois Highway Code, | ||||||
4 | and passenger rail transportation.
| ||||||
5 | The votes shall be recorded as "Yes" or "No".
| ||||||
6 | (3) The proposition for public facilities purposes | ||||||
7 | shall be in substantially the following form: | ||||||
8 | "To pay for public facilities purposes, shall (name of
| ||||||
9 | county) be authorized to impose an increase on its share of
| ||||||
10 | local sales taxes by (insert rate)?" | ||||||
11 | As additional information on the ballot below the
| ||||||
12 | question shall appear the following: | ||||||
13 | "This would mean that a consumer would pay an
| ||||||
14 | additional (insert amount) in sales tax for every $100 of
| ||||||
15 | tangible personal property bought at retail." | ||||||
16 | The county board may also opt to establish a sunset
| ||||||
17 | provision at which time the additional sales tax would
| ||||||
18 | cease being collected, if not terminated earlier by a vote
| ||||||
19 | of the county board. If the county board votes to include a
| ||||||
20 | sunset provision, the proposition for public facilities
| ||||||
21 | purposes shall be in substantially the following form: | ||||||
22 | "To pay for public facilities purposes, shall (name of
| ||||||
23 | county) be authorized to impose an increase on its share of
| ||||||
24 | local sales taxes by (insert rate) for a period not to
| ||||||
25 | exceed (insert number of years)?" | ||||||
26 | As additional information on the ballot below the
|
| |||||||
| |||||||
1 | question shall appear the following: | ||||||
2 | "This would mean that a consumer would pay an
| ||||||
3 | additional (insert amount) in sales tax for every $100 of
| ||||||
4 | tangible personal property bought at retail. If imposed,
| ||||||
5 | the additional tax would cease being collected at the end
| ||||||
6 | of (insert number of years), if not terminated earlier by a
| ||||||
7 | vote of the county board." | ||||||
8 | For purposes of this Section, "public facilities | ||||||
9 | purposes" means the acquisition, development, | ||||||
10 | construction, reconstruction, rehabilitation, improvement, | ||||||
11 | financing, architectural planning, and installation of | ||||||
12 | capital facilities consisting of buildings, structures, | ||||||
13 | and durable equipment and for the acquisition and | ||||||
14 | improvement of real property and interest in real property | ||||||
15 | required, or expected to be required, in connection with | ||||||
16 | the public facilities, for use by the county for the | ||||||
17 | furnishing of governmental services to its citizens, | ||||||
18 | including but not limited to museums and nursing homes. | ||||||
19 | The votes shall be recorded as "Yes" or "No". | ||||||
20 | If a majority of the electors voting on
the proposition | ||||||
21 | vote in favor of it, the county may impose the tax.
A county | ||||||
22 | may not submit more than one proposition authorized by this | ||||||
23 | Section
to the electors at any one time.
| ||||||
24 | This additional tax may not be imposed on the sales of food | ||||||
25 | for human
consumption that is to be consumed off the premises | ||||||
26 | where it is sold (other
than alcoholic beverages, soft drinks, |
| |||||||
| |||||||
1 | and food which has been prepared for
immediate consumption) and | ||||||
2 | prescription and non-prescription medicines, drugs,
medical | ||||||
3 | appliances and insulin, urine testing materials, syringes, and | ||||||
4 | needles
used by diabetics. The tax imposed by a county under | ||||||
5 | this Section and
all civil penalties that may be assessed as an | ||||||
6 | incident of the tax shall be
collected and enforced by the | ||||||
7 | Illinois Department of Revenue and deposited
into a special | ||||||
8 | fund created for that purpose. The certificate
of registration | ||||||
9 | that is issued by the Department to a retailer under the
| ||||||
10 | Retailers' Occupation Tax Act shall permit the retailer to | ||||||
11 | engage in a business
that is taxable without registering | ||||||
12 | separately with the Department under an
ordinance or resolution | ||||||
13 | under this Section. The Department has full
power to administer | ||||||
14 | and enforce this Section, to collect all taxes and
penalties | ||||||
15 | due under this Section, to dispose of taxes and penalties so
| ||||||
16 | collected in the manner provided in this Section, and to | ||||||
17 | determine
all rights to credit memoranda arising on account of | ||||||
18 | the erroneous payment of
a tax or penalty under this Section. | ||||||
19 | In the administration of and compliance
with this Section, the | ||||||
20 | Department and persons who are subject to this Section
shall | ||||||
21 | (i) have the same rights, remedies, privileges, immunities, | ||||||
22 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
23 | restrictions, limitations,
penalties, and definitions of | ||||||
24 | terms, and (iii) employ the same modes of
procedure as are | ||||||
25 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
26 | 1n,
2 through 2-70 (in respect to all provisions contained in |
| |||||||
| |||||||
1 | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | ||||||
2 | (except provisions
relating to
transaction returns and quarter | ||||||
3 | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
4 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 | ||||||
5 | of the
Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
6 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
7 | set forth in this Section.
| ||||||
8 | Persons subject to any tax imposed under the authority | ||||||
9 | granted in this
Section may reimburse themselves for their | ||||||
10 | sellers' tax liability by
separately stating the tax as an | ||||||
11 | additional charge, which charge may be stated
in combination, | ||||||
12 | in a single amount, with State tax which sellers are required
| ||||||
13 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
14 | schedules as the
Department may prescribe.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under this
Section to a claimant instead of issuing a | ||||||
17 | credit memorandum, the Department
shall notify the State | ||||||
18 | Comptroller, who shall cause the order to be drawn for
the | ||||||
19 | amount specified and to the person named in the notification | ||||||
20 | from the
Department. The refund shall be paid by the State | ||||||
21 | Treasurer out of the County
Public Safety or Transportation | ||||||
22 | Retailers' Occupation Tax Fund.
| ||||||
23 | (b) If a tax has been imposed under subsection (a), a
| ||||||
24 | service occupation tax shall
also be imposed at the same rate | ||||||
25 | upon all persons engaged, in the county, in
the business
of | ||||||
26 | making sales of service, who, as an incident to making those |
| |||||||
| |||||||
1 | sales of
service, transfer tangible personal property within | ||||||
2 | the county
as an
incident to a sale of service.
This tax may | ||||||
3 | not be imposed on sales of food for human consumption that is | ||||||
4 | to
be consumed off the premises where it is sold (other than | ||||||
5 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
6 | immediate consumption) and prescription and
non-prescription | ||||||
7 | medicines, drugs, medical appliances and insulin, urine
| ||||||
8 | testing materials, syringes, and needles used by diabetics.
The | ||||||
9 | tax imposed under this subsection and all civil penalties that | ||||||
10 | may be
assessed as an incident thereof shall be collected and | ||||||
11 | enforced by the
Department of Revenue. The Department has
full | ||||||
12 | power to
administer and enforce this subsection; to collect all | ||||||
13 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
14 | penalties so collected in the manner
hereinafter provided; and | ||||||
15 | to determine all rights to credit memoranda
arising on account | ||||||
16 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
17 | administration of, and compliance with this subsection, the
| ||||||
18 | Department and persons who are subject to this paragraph shall | ||||||
19 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
20 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
21 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
22 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
23 | procedure as are prescribed in Sections 2 (except that the
| ||||||
24 | reference to State in the definition of supplier maintaining a | ||||||
25 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
26 | 2c, 3 through
3-50 (in respect to all provisions therein other |
| |||||||
| |||||||
1 | than the State rate of
tax), 4 (except that the reference to | ||||||
2 | the State shall be to the county),
5, 7, 8 (except that the | ||||||
3 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
4 | indicated in that Section 8 shall be the county), 9 (except as
| ||||||
5 | to the disposition of taxes and penalties collected), 10, 11, | ||||||
6 | 12 (except the reference therein to Section 2b of the
| ||||||
7 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
8 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | ||||||
9 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
10 | Uniform Penalty and Interest Act, as fully as if those | ||||||
11 | provisions were
set forth herein.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted in
this subsection may reimburse themselves for their | ||||||
14 | serviceman's tax liability
by separately stating the tax as an | ||||||
15 | additional charge, which
charge may be stated in combination, | ||||||
16 | in a single amount, with State tax
that servicemen are | ||||||
17 | authorized to collect under the Service Use Tax Act, in
| ||||||
18 | accordance with such bracket schedules as the Department may | ||||||
19 | prescribe.
| ||||||
20 | Whenever the Department determines that a refund should be | ||||||
21 | made under this
subsection to a claimant instead of issuing a | ||||||
22 | credit memorandum, the Department
shall notify the State | ||||||
23 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
24 | amount specified, and to the person named, in the notification
| ||||||
25 | from the Department. The refund shall be paid by the State | ||||||
26 | Treasurer out
of the County Public Safety or Transportation |
| |||||||
| |||||||
1 | Retailers' Occupation Fund.
| ||||||
2 | Nothing in this subsection shall be construed to authorize | ||||||
3 | the county
to impose a tax upon the privilege of engaging in | ||||||
4 | any business which under
the Constitution of the United States | ||||||
5 | may not be made the subject of taxation
by the State.
| ||||||
6 | (c) The Department shall immediately pay over to the State | ||||||
7 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
8 | collected under this Section to be
deposited into the County | ||||||
9 | Public Safety or Transportation Retailers'
Occupation Tax | ||||||
10 | Fund, which
shall be an unappropriated trust fund held outside | ||||||
11 | of the State treasury. | ||||||
12 | As soon as possible after the first day of each month, | ||||||
13 | beginning January 1, 2011, upon certification of the Department | ||||||
14 | of Revenue, the Comptroller shall order transferred, and the | ||||||
15 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
16 | local sales tax increment, as defined in the Innovation | ||||||
17 | Development and Economy Act, collected under this Section | ||||||
18 | during the second preceding calendar month for sales within a | ||||||
19 | STAR bond district. | ||||||
20 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
21 | on
or before the 25th
day of each calendar month, the | ||||||
22 | Department shall prepare and certify to the
Comptroller the | ||||||
23 | disbursement of stated sums of money
to the counties from which | ||||||
24 | retailers have paid
taxes or penalties to the Department during | ||||||
25 | the second preceding
calendar month. The amount to be paid to | ||||||
26 | each county, and deposited by the
county into its special fund |
| |||||||
| |||||||
1 | created for the purposes of this Section, shall
be the amount | ||||||
2 | (not
including credit memoranda) collected under this Section | ||||||
3 | during the second
preceding
calendar month by the Department | ||||||
4 | plus an amount the Department determines is
necessary to offset | ||||||
5 | any amounts that were erroneously paid to a different
taxing | ||||||
6 | body, and not including (i) an amount equal to the amount of | ||||||
7 | refunds
made
during the second preceding calendar month by the | ||||||
8 | Department on behalf of
the county, (ii) any amount that the | ||||||
9 | Department determines is
necessary to offset any amounts that | ||||||
10 | were payable to a different taxing body
but were erroneously | ||||||
11 | paid to the county, (iii) any amounts that are transferred to | ||||||
12 | the STAR Bonds Revenue Fund, and (iv) 1% 2% of the remainder, | ||||||
13 | which shall be transferred into the Tax Compliance and | ||||||
14 | Administration Fund. The Department, at the time of each | ||||||
15 | monthly disbursement to the counties, shall prepare and certify | ||||||
16 | to the State Comptroller the amount to be transferred into the | ||||||
17 | Tax Compliance and Administration Fund under this subsection. | ||||||
18 | Within 10 days after receipt by the
Comptroller of the | ||||||
19 | disbursement certification to the counties and the Tax | ||||||
20 | Compliance and Administration Fund provided for in
this Section | ||||||
21 | to be given to the Comptroller by the Department, the | ||||||
22 | Comptroller
shall cause the orders to be drawn for the | ||||||
23 | respective amounts in accordance
with directions contained in | ||||||
24 | the certification.
| ||||||
25 | In addition to the disbursement required by the preceding | ||||||
26 | paragraph, an
allocation shall be made in March of each year to |
| |||||||
| |||||||
1 | each county that received
more than $500,000 in disbursements | ||||||
2 | under the preceding paragraph in the
preceding calendar year. | ||||||
3 | The allocation shall be in an amount equal to the
average | ||||||
4 | monthly distribution made to each such county under the | ||||||
5 | preceding
paragraph during the preceding calendar year | ||||||
6 | (excluding the 2 months of
highest receipts). The distribution | ||||||
7 | made in March of each year subsequent to
the year in which an | ||||||
8 | allocation was made pursuant to this paragraph and the
| ||||||
9 | preceding paragraph shall be reduced by the amount allocated | ||||||
10 | and disbursed
under this paragraph in the preceding calendar | ||||||
11 | year. The Department shall
prepare and certify to the | ||||||
12 | Comptroller for disbursement the allocations made in
| ||||||
13 | accordance with this paragraph.
| ||||||
14 | A county may direct, by ordinance, that all or a portion of | ||||||
15 | the taxes and penalties collected under the Special County | ||||||
16 | Retailers' Occupation Tax For Public Safety or Transportation | ||||||
17 | be deposited into the Transportation Development Partnership | ||||||
18 | Trust Fund. | ||||||
19 | (d) For the purpose of determining the local governmental | ||||||
20 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
21 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
22 | at the place where the coal or other mineral mined
in Illinois | ||||||
23 | is extracted from the earth. This paragraph does not apply to | ||||||
24 | coal
or another mineral when it is delivered or shipped by the | ||||||
25 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
26 | sale is exempt under the United States
Constitution as a sale |
| |||||||
| |||||||
1 | in interstate or foreign commerce.
| ||||||
2 | (e) Nothing in this Section shall be construed to authorize | ||||||
3 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
4 | business that under the Constitution
of the United States may | ||||||
5 | not be made the subject of taxation by this State.
| ||||||
6 | (e-5) If a county imposes a tax under this Section, the | ||||||
7 | county board may,
by ordinance, discontinue or lower the rate | ||||||
8 | of the tax. If the county board
lowers the tax rate or | ||||||
9 | discontinues the tax, a referendum must be
held in accordance | ||||||
10 | with subsection (a) of this Section in order to increase the
| ||||||
11 | rate of the tax or to reimpose the discontinued tax.
| ||||||
12 | (f) Beginning April 1, 1998 and through December 31, 2013, | ||||||
13 | the results of any election authorizing a
proposition to impose | ||||||
14 | a tax
under this Section or effecting a change in the rate of | ||||||
15 | tax, or any ordinance
lowering the rate or discontinuing the | ||||||
16 | tax,
shall be certified
by the
county clerk and filed with the | ||||||
17 | Illinois Department of Revenue
either (i) on or
before the | ||||||
18 | first day of April, whereupon the Department shall proceed to
| ||||||
19 | administer and enforce the tax as of the first day of July next | ||||||
20 | following
the filing; or (ii)
on or before the first day of | ||||||
21 | October, whereupon the
Department shall proceed to administer | ||||||
22 | and enforce the tax as of the first
day of January next | ||||||
23 | following the filing.
| ||||||
24 | Beginning January 1, 2014, the results of any election | ||||||
25 | authorizing a proposition to impose a tax under this Section or | ||||||
26 | effecting an increase in the rate of tax, along with the |
| |||||||
| |||||||
1 | ordinance adopted to impose the tax or increase the rate of the | ||||||
2 | tax, or any ordinance adopted to lower the rate or discontinue | ||||||
3 | the tax, shall be certified by the county clerk and filed with | ||||||
4 | the Illinois Department of Revenue either (i) on or before the | ||||||
5 | first day of May, whereupon the Department shall proceed to | ||||||
6 | administer and enforce the tax as of the first day of July next | ||||||
7 | following the adoption and filing; or (ii) on or before the | ||||||
8 | first day of October, whereupon the Department shall proceed to | ||||||
9 | administer and enforce the tax as of the first day of January | ||||||
10 | next following the adoption and filing. | ||||||
11 | (g) When certifying the amount of a monthly disbursement to | ||||||
12 | a county under
this
Section, the Department shall increase or | ||||||
13 | decrease the amounts by an amount
necessary to offset any | ||||||
14 | miscalculation of previous disbursements. The offset
amount | ||||||
15 | shall be the amount erroneously disbursed within the previous 6 | ||||||
16 | months
from the time a miscalculation is discovered.
| ||||||
17 | (h) This Section may be cited as the "Special County | ||||||
18 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
19 | Transportation Law".
| ||||||
20 | (i) For purposes of this Section, "public safety" includes, | ||||||
21 | but is not
limited to, crime prevention, detention, fire | ||||||
22 | fighting, police, medical,
ambulance, or other emergency
| ||||||
23 | services. The county may share tax proceeds received under this | ||||||
24 | Section for public safety purposes, including proceeds | ||||||
25 | received before August 4, 2009 (the effective date of Public | ||||||
26 | Act 96-124), with any fire protection district located in the |
| |||||||
| |||||||
1 | county. For the purposes of this Section, "transportation" | ||||||
2 | includes, but
is not limited to, the construction,
maintenance, | ||||||
3 | operation, and improvement of public highways, any other
| ||||||
4 | purpose for which a county may expend funds under the Illinois | ||||||
5 | Highway Code,
and passenger rail transportation. For the | ||||||
6 | purposes of this Section, "public facilities purposes" | ||||||
7 | includes, but is not limited to, the acquisition, development, | ||||||
8 | construction, reconstruction, rehabilitation, improvement, | ||||||
9 | financing, architectural planning, and installation of capital | ||||||
10 | facilities consisting of buildings, structures, and durable | ||||||
11 | equipment and for the acquisition and improvement of real | ||||||
12 | property and interest in real property required, or expected to | ||||||
13 | be required, in connection with the public facilities, for use | ||||||
14 | by the county for the furnishing of governmental services to | ||||||
15 | its citizens, including but not limited to museums and nursing | ||||||
16 | homes. | ||||||
17 | (j) The Department may promulgate rules to implement Public | ||||||
18 | Act 95-1002 only to the extent necessary to apply the existing | ||||||
19 | rules for the Special County Retailers' Occupation Tax for | ||||||
20 | Public Safety to this new purpose for public facilities.
| ||||||
21 | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, | ||||||
22 | eff. 7-28-16; 100-23, eff. 7-6-17.)
| ||||||
23 | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| ||||||
24 | Sec. 5-1007. Home Rule County Service Occupation Tax Law. | ||||||
25 | The corporate
authorities of a home rule county may impose a |
| |||||||
| |||||||
1 | tax upon all persons
engaged, in such county, in the business | ||||||
2 | of making sales of service at the
same rate of tax imposed | ||||||
3 | pursuant to Section 5-1006 of the selling price of
all tangible | ||||||
4 | personal property transferred by such servicemen either in the
| ||||||
5 | form of tangible personal property or in the form of real | ||||||
6 | estate as an
incident to a sale of service. If imposed, such | ||||||
7 | tax shall only be imposed
in 1/4% increments. On and after | ||||||
8 | September 1, 1991, this additional tax may
not be imposed on | ||||||
9 | the sales of food for human consumption which is to be
consumed | ||||||
10 | off the premises where it is sold (other than alcoholic | ||||||
11 | beverages,
soft drinks and food which has been prepared for | ||||||
12 | immediate consumption) and
prescription and nonprescription | ||||||
13 | medicines, drugs, medical appliances and
insulin, urine | ||||||
14 | testing materials, syringes and needles used by diabetics.
The | ||||||
15 | tax imposed by a home rule county pursuant to this Section and | ||||||
16 | all
civil penalties that may be assessed as an incident thereof | ||||||
17 | shall be
collected and enforced by the State Department of | ||||||
18 | Revenue. The certificate
of registration which is issued by the | ||||||
19 | Department to a retailer under the
Retailers' Occupation Tax | ||||||
20 | Act or under the Service Occupation Tax Act shall
permit such | ||||||
21 | registrant to engage in a business which is taxable under any
| ||||||
22 | ordinance or resolution enacted pursuant to this Section | ||||||
23 | without
registering separately with the Department under such | ||||||
24 | ordinance or
resolution or under this Section. The Department | ||||||
25 | shall have full power
to administer and enforce this Section; | ||||||
26 | to collect all taxes and
penalties due hereunder; to dispose of |
| |||||||
| |||||||
1 | taxes and penalties so collected
in the manner hereinafter | ||||||
2 | provided; and to determine all rights to
credit memoranda | ||||||
3 | arising on account of the erroneous payment of tax or
penalty | ||||||
4 | hereunder. In the administration of, and compliance with, this
| ||||||
5 | Section the Department and persons who are subject to this | ||||||
6 | Section
shall have the same rights, remedies, privileges, | ||||||
7 | immunities, powers and
duties, and be subject to the same | ||||||
8 | conditions, restrictions,
limitations, penalties and | ||||||
9 | definitions of terms, and employ the same
modes of procedure, | ||||||
10 | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | ||||||
11 | respect to all provisions therein other than the State rate of
| ||||||
12 | tax), 4 (except that the reference to the State shall be to the | ||||||
13 | taxing
county), 5, 7, 8 (except that the jurisdiction to which | ||||||
14 | the tax shall be a
debt to the extent indicated in that Section | ||||||
15 | 8 shall be the taxing county),
9 (except as to the disposition | ||||||
16 | of taxes and penalties collected, and
except that the returned | ||||||
17 | merchandise credit for this county tax may not be
taken against | ||||||
18 | any State tax), 10, 11, 12 (except the reference therein to
| ||||||
19 | Section 2b of the Retailers' Occupation Tax Act), 13 (except | ||||||
20 | that any
reference to the State shall mean the taxing county), | ||||||
21 | the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the | ||||||
22 | Service Occupation Tax
Act and Section 3-7 of the Uniform | ||||||
23 | Penalty and Interest Act, as fully as if
those provisions were | ||||||
24 | set forth herein.
| ||||||
25 | No tax may be imposed by a home rule county pursuant to | ||||||
26 | this Section
unless such county also imposes a tax at the same |
| |||||||
| |||||||
1 | rate pursuant to Section
5-1006.
| ||||||
2 | Persons subject to any tax imposed pursuant to the | ||||||
3 | authority granted
in this Section may reimburse themselves for | ||||||
4 | their serviceman's tax
liability hereunder by separately | ||||||
5 | stating such tax as an additional
charge, which charge may be | ||||||
6 | stated in combination, in a single amount,
with State tax which | ||||||
7 | servicemen are authorized to collect under the
Service Use Tax | ||||||
8 | Act, pursuant to such bracket schedules as the
Department may | ||||||
9 | prescribe.
| ||||||
10 | Whenever the Department determines that a refund should be | ||||||
11 | made under
this Section to a claimant instead of issuing credit | ||||||
12 | memorandum, the
Department shall notify the State Comptroller, | ||||||
13 | who shall cause the
order to be drawn for the amount specified, | ||||||
14 | and to the person named,
in such notification from the | ||||||
15 | Department. Such refund shall be paid by
the State Treasurer | ||||||
16 | out of the home rule county retailers' occupation tax fund.
| ||||||
17 | The Department shall forthwith pay over to the State | ||||||
18 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
19 | collected hereunder. | ||||||
20 | As soon as possible after the first day of each month, | ||||||
21 | beginning January 1, 2011, upon certification of the Department | ||||||
22 | of Revenue, the Comptroller shall order transferred, and the | ||||||
23 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
24 | local sales tax increment, as defined in the Innovation | ||||||
25 | Development and Economy Act, collected under this Section | ||||||
26 | during the second preceding calendar month for sales within a |
| |||||||
| |||||||
1 | STAR bond district. | ||||||
2 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
3 | on
or before the 25th day of each calendar month, the | ||||||
4 | Department shall
prepare and certify to the Comptroller the | ||||||
5 | disbursement of stated sums
of money to named counties, the | ||||||
6 | counties to be those from
which suppliers and servicemen have | ||||||
7 | paid taxes or penalties hereunder to
the Department during the | ||||||
8 | second preceding calendar month. The amount
to be paid to each | ||||||
9 | county shall be the amount (not including credit
memoranda) | ||||||
10 | collected hereunder during the second preceding calendar
month | ||||||
11 | by the Department, and not including an amount equal to the | ||||||
12 | amount
of refunds made during the second preceding calendar | ||||||
13 | month by the
Department on behalf of such county, and not | ||||||
14 | including any amounts that are transferred to the STAR Bonds | ||||||
15 | Revenue Fund, less 1% 2% of the remainder, which the Department | ||||||
16 | shall transfer into the Tax Compliance and Administration Fund. | ||||||
17 | The Department, at the time of each monthly disbursement to the | ||||||
18 | counties, shall prepare and certify to the State Comptroller | ||||||
19 | the amount to be transferred into the Tax Compliance and | ||||||
20 | Administration Fund under this Section. Within 10 days after | ||||||
21 | receipt, by the
Comptroller, of the disbursement certification | ||||||
22 | to the counties and the Tax Compliance and Administration Fund | ||||||
23 | provided for
in this Section to be given to the Comptroller by | ||||||
24 | the Department, the
Comptroller shall cause the orders to be | ||||||
25 | drawn for the respective amounts
in accordance with the | ||||||
26 | directions contained in such certification.
|
| |||||||
| |||||||
1 | In addition to the disbursement required by the preceding | ||||||
2 | paragraph, an
allocation shall be made in each year to each | ||||||
3 | county which received more
than $500,000 in disbursements under | ||||||
4 | the preceding paragraph in the
preceding calendar year. The | ||||||
5 | allocation shall be in an amount equal to the
average monthly | ||||||
6 | distribution made to each such county under the preceding
| ||||||
7 | paragraph during the preceding calendar year (excluding the 2 | ||||||
8 | months of
highest receipts). The distribution made in March of | ||||||
9 | each year
subsequent to the year in which an allocation was | ||||||
10 | made pursuant to this
paragraph and the preceding paragraph | ||||||
11 | shall be reduced by the
amount allocated and disbursed under | ||||||
12 | this paragraph in the preceding
calendar year. The Department | ||||||
13 | shall prepare and certify to the Comptroller
for disbursement | ||||||
14 | the allocations made in accordance with this paragraph.
| ||||||
15 | Nothing in this Section shall be construed to authorize a
| ||||||
16 | county to impose a tax upon the privilege of engaging in any
| ||||||
17 | business which under the Constitution of the United States may | ||||||
18 | not be
made the subject of taxation by this State.
| ||||||
19 | An ordinance or resolution imposing or discontinuing a tax | ||||||
20 | hereunder or
effecting a change in the rate thereof shall be | ||||||
21 | adopted and a certified
copy thereof filed with the Department | ||||||
22 | on or before the first day of June,
whereupon the Department | ||||||
23 | shall proceed to administer and enforce this
Section as of the | ||||||
24 | first day of September next following such adoption and
filing. | ||||||
25 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
26 | or discontinuing the tax hereunder or effecting a change in the |
| |||||||
| |||||||
1 | rate
thereof shall be adopted and a certified copy thereof | ||||||
2 | filed with the
Department on or before the first day of July, | ||||||
3 | whereupon the Department
shall proceed to administer and | ||||||
4 | enforce this Section as of the first day of
October next | ||||||
5 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
6 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
7 | hereunder or effecting a change in the rate thereof
shall be | ||||||
8 | adopted and a certified copy thereof filed with the Department | ||||||
9 | on
or before the first day of October, whereupon the Department | ||||||
10 | shall proceed
to administer and enforce this Section as of the | ||||||
11 | first day of January next
following such adoption and filing.
| ||||||
12 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
13 | discontinuing the tax hereunder or effecting a change in the | ||||||
14 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
15 | thereof filed with the Department on
or
before the first day of | ||||||
16 | April, whereupon the Department shall proceed to
administer and | ||||||
17 | enforce this Section as of the first day of July next following
| ||||||
18 | the adoption and filing; or (ii) be adopted and a certified | ||||||
19 | copy thereof filed
with the Department on or before the first | ||||||
20 | day of October, whereupon the
Department shall proceed to | ||||||
21 | administer and enforce this Section as of the first
day of | ||||||
22 | January next following the adoption and filing.
| ||||||
23 | This Section shall be known and may be cited as the Home | ||||||
24 | Rule County
Service Occupation Tax Law.
| ||||||
25 | (Source: P.A. 100-23, eff. 7-6-17.)
|
| |||||||
| |||||||
1 | Section 15. The Illinois Municipal Code is amended by | ||||||
2 | changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, | ||||||
3 | 8-11-1.7, and 8-11-5 as follows:
| ||||||
4 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
5 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
6 | Act. The
corporate authorities of a home rule municipality may
| ||||||
7 | impose a tax upon all persons engaged in the business of | ||||||
8 | selling tangible
personal property, other than an item of | ||||||
9 | tangible personal property titled
or registered with an agency | ||||||
10 | of this State's government, at retail in the
municipality on | ||||||
11 | the gross receipts from these sales made in
the course of such | ||||||
12 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
13 | increments. On and after September 1, 1991, this
additional tax | ||||||
14 | may not be imposed on the sales of food for human
consumption | ||||||
15 | that is to be consumed off the premises where it
is sold (other | ||||||
16 | than alcoholic beverages, soft drinks and food that has
been | ||||||
17 | prepared for immediate consumption) and prescription and
| ||||||
18 | nonprescription medicines, drugs, medical appliances and | ||||||
19 | insulin, urine
testing materials, syringes and needles used by | ||||||
20 | diabetics. The tax imposed
by a home rule municipality under | ||||||
21 | this Section and all
civil penalties that may be assessed as an | ||||||
22 | incident of the tax shall
be collected and enforced by the | ||||||
23 | State Department of
Revenue. The certificate of registration | ||||||
24 | that is issued by
the Department to a retailer under the | ||||||
25 | Retailers' Occupation Tax Act
shall permit the retailer to |
| |||||||
| |||||||
1 | engage in a business that is taxable
under any ordinance or | ||||||
2 | resolution enacted pursuant to
this Section without | ||||||
3 | registering separately with the Department under such
| ||||||
4 | ordinance or resolution or under this Section. The Department | ||||||
5 | shall have
full power to administer and enforce this Section; | ||||||
6 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
7 | taxes and penalties so collected in
the manner hereinafter | ||||||
8 | provided; and to determine all rights to
credit memoranda | ||||||
9 | arising on account of the erroneous payment of tax or
penalty | ||||||
10 | hereunder. In the administration of, and compliance with, this
| ||||||
11 | Section the Department and persons who are subject to this | ||||||
12 | Section shall
have the same rights, remedies, privileges, | ||||||
13 | immunities, powers and duties,
and be subject to the same | ||||||
14 | conditions, restrictions, limitations, penalties
and | ||||||
15 | definitions of terms, and employ the same modes of procedure, | ||||||
16 | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | ||||||
17 | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | ||||||
18 | other than the State rate of tax), 2c, 3
(except as to the | ||||||
19 | disposition of taxes and penalties collected), 4, 5, 5a,
5b, | ||||||
20 | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, | ||||||
21 | 9, 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and | ||||||
22 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | ||||||
23 | as if those provisions were
set forth herein.
| ||||||
24 | No tax may be imposed by a home rule municipality under | ||||||
25 | this Section
unless the municipality also imposes a tax at the | ||||||
26 | same rate under Section
8-11-5 of this Act.
|
| |||||||
| |||||||
1 | Persons subject to any tax imposed under the authority | ||||||
2 | granted in this
Section may reimburse themselves for their | ||||||
3 | seller's tax liability hereunder
by separately stating that tax | ||||||
4 | as an additional charge, which charge may be
stated in | ||||||
5 | combination, in a single amount, with State tax which sellers | ||||||
6 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
7 | bracket
schedules as the Department may prescribe.
| ||||||
8 | Whenever the Department determines that a refund should be | ||||||
9 | made under
this Section to a claimant instead of issuing a | ||||||
10 | credit memorandum, the
Department shall notify the State | ||||||
11 | Comptroller, who shall cause the
order to be drawn for the | ||||||
12 | amount specified and to the person named
in the notification | ||||||
13 | from the Department. The refund shall be paid by the
State | ||||||
14 | Treasurer out of the home rule municipal retailers' occupation | ||||||
15 | tax fund.
| ||||||
16 | The Department shall immediately pay over to the State
| ||||||
17 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
18 | collected
hereunder. | ||||||
19 | As soon as possible after the first day of each month, | ||||||
20 | beginning January 1, 2011, upon certification of the Department | ||||||
21 | of Revenue, the Comptroller shall order transferred, and the | ||||||
22 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
23 | local sales tax increment, as defined in the Innovation | ||||||
24 | Development and Economy Act, collected under this Section | ||||||
25 | during the second preceding calendar month for sales within a | ||||||
26 | STAR bond district. |
| |||||||
| |||||||
1 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
2 | on or before the 25th day of each calendar month, the
| ||||||
3 | Department shall prepare and certify to the Comptroller the | ||||||
4 | disbursement of
stated sums of money to named municipalities, | ||||||
5 | the municipalities to be
those from which retailers have paid | ||||||
6 | taxes or penalties hereunder to the
Department during the | ||||||
7 | second preceding calendar month. The amount to be
paid to each | ||||||
8 | municipality shall be the amount (not including credit
| ||||||
9 | memoranda) collected hereunder during the second preceding | ||||||
10 | calendar month
by the Department plus an amount the Department | ||||||
11 | determines is necessary to
offset any amounts that were | ||||||
12 | erroneously paid to a different
taxing body, and not including | ||||||
13 | an amount equal to the amount of refunds
made during the second | ||||||
14 | preceding calendar month by the Department on
behalf of such | ||||||
15 | municipality, and not including any amount that the Department
| ||||||
16 | determines is necessary to offset any amounts that were payable | ||||||
17 | to a
different taxing body but were erroneously paid to the | ||||||
18 | municipality, and not including any amounts that are | ||||||
19 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
20 | remainder, which the Department shall transfer into the Tax | ||||||
21 | Compliance and Administration Fund. The Department, at the time | ||||||
22 | of each monthly disbursement to the municipalities, shall | ||||||
23 | prepare and certify to the State Comptroller the amount to be | ||||||
24 | transferred into the Tax Compliance and Administration Fund | ||||||
25 | under this Section. Within
10 days after receipt by the | ||||||
26 | Comptroller of the disbursement certification
to the |
| |||||||
| |||||||
1 | municipalities and the Tax Compliance and Administration Fund | ||||||
2 | provided for in this Section to be given to the
Comptroller by | ||||||
3 | the Department, the Comptroller shall cause the orders to be
| ||||||
4 | drawn for the respective amounts in accordance with the | ||||||
5 | directions
contained in the certification.
| ||||||
6 | In addition to the disbursement required by the preceding | ||||||
7 | paragraph and
in order to mitigate delays caused by | ||||||
8 | distribution procedures, an
allocation shall, if requested, be | ||||||
9 | made within 10 days after January 14,
1991, and in November of | ||||||
10 | 1991 and each year thereafter, to each
municipality that | ||||||
11 | received more than $500,000 during the preceding fiscal
year, | ||||||
12 | (July 1 through June 30) whether collected by the municipality | ||||||
13 | or
disbursed by the Department as required by this Section. | ||||||
14 | Within 10 days
after January 14, 1991, participating | ||||||
15 | municipalities shall notify the
Department in writing of their | ||||||
16 | intent to participate. In addition, for the
initial | ||||||
17 | distribution, participating municipalities shall certify to | ||||||
18 | the
Department the amounts collected by the municipality for | ||||||
19 | each month under
its home rule occupation and service | ||||||
20 | occupation tax during the period July
1, 1989 through June 30, | ||||||
21 | 1990. The allocation within 10 days after January
14, 1991, | ||||||
22 | shall be in an amount equal to the monthly average of these
| ||||||
23 | amounts, excluding the 2 months of highest receipts. The | ||||||
24 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
25 | 1991 will be determined as
follows: the amounts collected by | ||||||
26 | the municipality under its home rule
occupation and service |
| |||||||
| |||||||
1 | occupation tax during the period of July 1, 1990
through | ||||||
2 | September 30, 1990, plus amounts collected by the Department | ||||||
3 | and
paid to such municipality through June 30, 1991, excluding | ||||||
4 | the 2 months of
highest receipts. The monthly average for each | ||||||
5 | subsequent period of July 1
through June 30 shall be an amount | ||||||
6 | equal to the monthly distribution made
to each such | ||||||
7 | municipality under the preceding paragraph during this period,
| ||||||
8 | excluding the 2 months of highest receipts. The distribution | ||||||
9 | made in
November 1991 and each year thereafter under this | ||||||
10 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
11 | amount allocated and disbursed
under this paragraph in the | ||||||
12 | preceding period of July 1 through June 30.
The Department | ||||||
13 | shall prepare and certify to the Comptroller for
disbursement | ||||||
14 | the allocations made in accordance with this paragraph.
| ||||||
15 | For the purpose of determining the local governmental unit | ||||||
16 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
17 | other mineral
mined in Illinois is a sale at retail at the | ||||||
18 | place where the coal or
other mineral mined in Illinois is | ||||||
19 | extracted from the earth. This
paragraph does not apply to coal | ||||||
20 | or other mineral when it is delivered
or shipped by the seller | ||||||
21 | to the purchaser at a point outside Illinois so
that the sale | ||||||
22 | is exempt under the United States Constitution as a sale in
| ||||||
23 | interstate or foreign commerce.
| ||||||
24 | Nothing in this Section shall be construed to authorize a
| ||||||
25 | municipality to impose a tax upon the privilege of engaging in | ||||||
26 | any
business which under the Constitution of the United States |
| |||||||
| |||||||
1 | may not be
made the subject of taxation by this State.
| ||||||
2 | An ordinance or resolution imposing or discontinuing a tax | ||||||
3 | hereunder or
effecting a change in the rate thereof shall be | ||||||
4 | adopted and a certified
copy thereof filed with the Department | ||||||
5 | on or before the first day of June,
whereupon the Department | ||||||
6 | shall proceed to administer and enforce this
Section as of the | ||||||
7 | first day of September next following the
adoption and filing. | ||||||
8 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
9 | or discontinuing the tax hereunder or effecting a change in the
| ||||||
10 | rate thereof shall be adopted and a certified copy thereof | ||||||
11 | filed with the
Department on or before the first day of July, | ||||||
12 | whereupon the Department
shall proceed to administer and | ||||||
13 | enforce this Section as of the first day of
October next | ||||||
14 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
15 | an ordinance or resolution imposing or discontinuing the tax | ||||||
16 | hereunder or
effecting a change in the rate thereof shall be | ||||||
17 | adopted and a certified
copy thereof filed with the Department | ||||||
18 | on or before the first day of
October, whereupon the Department | ||||||
19 | shall proceed to administer and enforce
this Section as of the | ||||||
20 | first day of January next following the
adoption and filing.
| ||||||
21 | However, a municipality located in a county with a population | ||||||
22 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
23 | at the general primary
election in
1994 may adopt an ordinance | ||||||
24 | or resolution imposing the tax under this Section
and file a | ||||||
25 | certified copy of the ordinance or resolution with the | ||||||
26 | Department on
or before July 1, 1994. The Department shall then |
| |||||||
| |||||||
1 | proceed to administer and
enforce this Section as of October 1, | ||||||
2 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
3 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
4 | change in the rate thereof shall
either (i) be adopted and a | ||||||
5 | certified copy thereof filed with the Department on
or
before | ||||||
6 | the first day of April, whereupon the Department shall proceed | ||||||
7 | to
administer and enforce this Section as of the first day of | ||||||
8 | July next following
the adoption and filing; or (ii) be adopted | ||||||
9 | and a certified copy thereof filed
with the Department on or | ||||||
10 | before the first day of October, whereupon the
Department shall | ||||||
11 | proceed to administer and enforce this Section as of the first
| ||||||
12 | day of January next following the adoption and filing.
| ||||||
13 | When certifying the amount of a monthly disbursement to a | ||||||
14 | municipality
under this Section, the Department shall increase | ||||||
15 | or decrease the amount by
an amount necessary to offset any | ||||||
16 | misallocation of previous disbursements.
The offset amount | ||||||
17 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
18 | months from the time a misallocation is discovered.
| ||||||
19 | Any unobligated balance remaining in the Municipal | ||||||
20 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
21 | was abolished by Public Act
85-1135, and all receipts of | ||||||
22 | municipal tax as a result of audits of
liability periods prior | ||||||
23 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
24 | Fund for distribution as provided by this Section prior to
the | ||||||
25 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
26 | as a
result of an assessment not arising from an audit, for |
| |||||||
| |||||||
1 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
2 | the Local Government Tax Fund
for distribution before July 1, | ||||||
3 | 1990, as provided by this Section prior to
the enactment of | ||||||
4 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
5 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
6 | the State Finance Act.
| ||||||
7 | As used in this Section, "municipal" and "municipality" | ||||||
8 | means a city,
village or incorporated town, including an | ||||||
9 | incorporated town that has
superseded a civil township.
| ||||||
10 | This Section shall be known and may be cited as the Home | ||||||
11 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
12 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
| ||||||
13 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| ||||||
14 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
15 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
16 | rule municipality may impose
a tax upon all persons engaged in | ||||||
17 | the business of selling tangible
personal property, other than | ||||||
18 | on an item of tangible personal property
which is titled and | ||||||
19 | registered by an agency of this State's Government,
at retail | ||||||
20 | in the municipality for expenditure on
public infrastructure or | ||||||
21 | for property tax relief or both as defined in
Section 8-11-1.2 | ||||||
22 | if approved by
referendum as provided in Section 8-11-1.1, of | ||||||
23 | the gross receipts from such
sales made in the course of such | ||||||
24 | business.
If the tax is approved by referendum on or after July | ||||||
25 | 14, 2010 (the effective date of Public Act 96-1057), the |
| |||||||
| |||||||
1 | corporate authorities of a non-home rule municipality may, | ||||||
2 | until December 31, 2020, use the proceeds of the tax for | ||||||
3 | expenditure on municipal operations, in addition to or in lieu | ||||||
4 | of any expenditure on public infrastructure or for property tax | ||||||
5 | relief. The tax imposed may not be more than 1% and may be | ||||||
6 | imposed only in
1/4% increments. The tax may not be imposed on | ||||||
7 | the sale of food for human
consumption that is
to be consumed | ||||||
8 | off the premises where it is sold (other than alcoholic
| ||||||
9 | beverages, soft drinks, and food that has been prepared for | ||||||
10 | immediate
consumption) and prescription and nonprescription | ||||||
11 | medicines, drugs, medical
appliances, and insulin, urine | ||||||
12 | testing materials, syringes, and needles used by
diabetics.
The | ||||||
13 | tax imposed by a
municipality pursuant to this Section and all | ||||||
14 | civil penalties that may be
assessed as an incident thereof | ||||||
15 | shall be collected and enforced by the
State Department of | ||||||
16 | Revenue. The certificate of registration which is
issued by the | ||||||
17 | Department to a retailer under the Retailers' Occupation Tax
| ||||||
18 | Act shall permit such retailer to engage in a business which is | ||||||
19 | taxable
under any ordinance or resolution enacted pursuant to
| ||||||
20 | this Section without registering separately with the | ||||||
21 | Department under
such ordinance or resolution or under this | ||||||
22 | Section. The Department
shall have full power to administer and | ||||||
23 | enforce this Section; to collect
all taxes and penalties due | ||||||
24 | hereunder; to dispose of taxes and penalties
so collected in | ||||||
25 | the manner hereinafter provided, and to determine all
rights to | ||||||
26 | credit memoranda, arising on account of the erroneous payment
|
| |||||||
| |||||||
1 | of tax or penalty hereunder. In the administration of, and | ||||||
2 | compliance
with, this Section, the Department and persons who | ||||||
3 | are subject to this
Section shall have the same rights, | ||||||
4 | remedies, privileges, immunities,
powers and duties, and be | ||||||
5 | subject to the same conditions, restrictions,
limitations, | ||||||
6 | penalties and definitions of terms, and employ the same
modes | ||||||
7 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, | ||||||
8 | 1e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions | ||||||
9 | therein other than
the State rate of tax), 2c, 3 (except as to | ||||||
10 | the disposition of taxes and
penalties collected), 4, 5, 5a, | ||||||
11 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, | ||||||
12 | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act | ||||||
13 | and Section 3-7 of the Uniform Penalty and Interest
Act as | ||||||
14 | fully as if those provisions were set forth herein.
| ||||||
15 | No municipality may impose a tax under this Section unless | ||||||
16 | the municipality
also imposes a tax at the same rate under | ||||||
17 | Section 8-11-1.4 of this Code.
| ||||||
18 | Persons subject to any tax imposed pursuant to the | ||||||
19 | authority granted
in this Section may reimburse themselves for | ||||||
20 | their seller's tax
liability hereunder by separately stating | ||||||
21 | such tax as an additional
charge, which charge may be stated in | ||||||
22 | combination, in a single amount,
with State tax which sellers | ||||||
23 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
24 | bracket schedules as the Department may prescribe.
| ||||||
25 | Whenever the Department determines that a refund should be | ||||||
26 | made under
this Section to a claimant instead of issuing a |
| |||||||
| |||||||
1 | credit memorandum, the
Department shall notify the State | ||||||
2 | Comptroller, who shall cause the
order to be drawn for the | ||||||
3 | amount specified, and to the person named,
in such notification | ||||||
4 | from the Department. Such refund shall be paid by
the State | ||||||
5 | Treasurer out of the non-home rule municipal retailers'
| ||||||
6 | occupation tax fund.
| ||||||
7 | The Department shall forthwith pay over to the State | ||||||
8 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
9 | collected hereunder. | ||||||
10 | As soon as possible after the first day of each month, | ||||||
11 | beginning January 1, 2011, upon certification of the Department | ||||||
12 | of Revenue, the Comptroller shall order transferred, and the | ||||||
13 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
14 | local sales tax increment, as defined in the Innovation | ||||||
15 | Development and Economy Act, collected under this Section | ||||||
16 | during the second preceding calendar month for sales within a | ||||||
17 | STAR bond district. | ||||||
18 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
19 | on or
before the 25th day of each calendar month, the | ||||||
20 | Department shall
prepare and certify to the Comptroller the | ||||||
21 | disbursement of stated sums
of money to named municipalities, | ||||||
22 | the municipalities to be those from
which retailers have paid | ||||||
23 | taxes or penalties hereunder to the Department
during the | ||||||
24 | second preceding calendar month. The amount to be paid to each
| ||||||
25 | municipality shall be the amount (not including credit | ||||||
26 | memoranda) collected
hereunder during the second preceding |
| |||||||
| |||||||
1 | calendar month by the Department plus
an amount the Department | ||||||
2 | determines is necessary to offset any amounts
which were | ||||||
3 | erroneously paid to a different taxing body, and not including
| ||||||
4 | an amount equal to the amount of refunds made during the second | ||||||
5 | preceding
calendar month by the Department on behalf of such | ||||||
6 | municipality, and not
including any amount which the Department | ||||||
7 | determines is necessary to offset
any amounts which were | ||||||
8 | payable to a different taxing body but were
erroneously paid to | ||||||
9 | the municipality, and not including any amounts that are | ||||||
10 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
11 | remainder, which the Department shall transfer into the Tax | ||||||
12 | Compliance and Administration Fund. The Department, at the time | ||||||
13 | of each monthly disbursement to the municipalities, shall | ||||||
14 | prepare and certify to the State Comptroller the amount to be | ||||||
15 | transferred into the Tax Compliance and Administration Fund | ||||||
16 | under this Section. Within 10 days after receipt, by the
| ||||||
17 | Comptroller, of the disbursement certification to the | ||||||
18 | municipalities and the Tax Compliance and Administration Fund
| ||||||
19 | provided for in this Section to be given to the Comptroller by | ||||||
20 | the
Department, the Comptroller shall cause the orders to be | ||||||
21 | drawn for the
respective amounts in accordance with the | ||||||
22 | directions contained in such
certification.
| ||||||
23 | For the purpose of determining the local governmental unit | ||||||
24 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
25 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
26 | place where the coal or
other mineral mined in Illinois is |
| |||||||
| |||||||
1 | extracted from the earth. This
paragraph does not apply to coal | ||||||
2 | or other mineral when it is delivered
or shipped by the seller | ||||||
3 | to the purchaser at a point outside Illinois so
that the sale | ||||||
4 | is exempt under the Federal Constitution as a sale in
| ||||||
5 | interstate or foreign commerce.
| ||||||
6 | Nothing in this Section shall be construed to authorize a
| ||||||
7 | municipality to impose a tax upon the privilege of engaging in | ||||||
8 | any
business which under the constitution of the United States | ||||||
9 | may not be
made the subject of taxation by this State.
| ||||||
10 | When certifying the amount of a monthly disbursement to a | ||||||
11 | municipality
under this Section, the Department shall increase | ||||||
12 | or decrease such amount
by an amount necessary to offset any | ||||||
13 | misallocation of previous
disbursements. The offset amount | ||||||
14 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
15 | months from the time a misallocation is discovered.
| ||||||
16 | The Department of Revenue shall implement this amendatory | ||||||
17 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
18 | and after January 1, 2002.
| ||||||
19 | As used in this Section, "municipal" and "municipality" | ||||||
20 | means a city,
village or incorporated town, including an | ||||||
21 | incorporated town which has
superseded a civil township.
| ||||||
22 | This Section shall be known and may be cited as the | ||||||
23 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| ||||||
24 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
| ||||||
25 | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
|
| |||||||
| |||||||
1 | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | ||||||
2 | Tax Act. The
corporate authorities of a non-home rule | ||||||
3 | municipality may impose a
tax upon all persons engaged, in such | ||||||
4 | municipality, in the business of
making sales of service for | ||||||
5 | expenditure on
public infrastructure or for property tax relief | ||||||
6 | or both as defined in
Section 8-11-1.2 if approved by
| ||||||
7 | referendum as provided in Section 8-11-1.1, of the selling | ||||||
8 | price of
all tangible personal property transferred by such | ||||||
9 | servicemen either in
the form of tangible personal property or | ||||||
10 | in the form of real estate as
an incident to a sale of service.
| ||||||
11 | If the tax is approved by referendum on or after July 14, 2010 | ||||||
12 | (the effective date of Public Act 96-1057), the corporate | ||||||
13 | authorities of a non-home rule municipality may, until December | ||||||
14 | 31, 2020, use the proceeds of the tax for expenditure on | ||||||
15 | municipal operations, in addition to or in lieu of any | ||||||
16 | expenditure on public infrastructure or for property tax | ||||||
17 | relief. The tax imposed may not be more than 1% and may be | ||||||
18 | imposed only in
1/4% increments. The tax may not be imposed on | ||||||
19 | the sale of food for human
consumption that is
to be consumed | ||||||
20 | off the premises where it is sold (other than alcoholic
| ||||||
21 | beverages, soft drinks, and food that has been prepared for | ||||||
22 | immediate
consumption) and prescription and nonprescription | ||||||
23 | medicines, drugs, medical
appliances, and insulin, urine | ||||||
24 | testing materials, syringes, and needles used by
diabetics.
The | ||||||
25 | tax imposed by a municipality
pursuant to this Section and all | ||||||
26 | civil penalties that may be assessed as
an incident thereof |
| |||||||
| |||||||
1 | shall be collected and enforced by the State
Department of | ||||||
2 | Revenue. The certificate of registration which is issued
by the | ||||||
3 | Department to a retailer under the Retailers' Occupation Tax
| ||||||
4 | Act or under the Service Occupation Tax Act shall permit
such | ||||||
5 | registrant to engage in a business which is taxable under any
| ||||||
6 | ordinance or resolution enacted pursuant to this Section | ||||||
7 | without
registering separately with the Department under such | ||||||
8 | ordinance or
resolution or under this Section. The Department | ||||||
9 | shall have full power
to administer and enforce this Section; | ||||||
10 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
11 | taxes and penalties so collected
in the manner hereinafter | ||||||
12 | provided, and to determine all rights to
credit memoranda | ||||||
13 | arising on account of the erroneous payment of tax or
penalty | ||||||
14 | hereunder. In the administration of, and compliance with, this
| ||||||
15 | Section the Department and persons who are subject to this | ||||||
16 | Section
shall have the same rights, remedies, privileges, | ||||||
17 | immunities, powers and
duties, and be subject to the same | ||||||
18 | conditions, restrictions, limitations,
penalties and | ||||||
19 | definitions of terms, and employ the same modes of procedure,
| ||||||
20 | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | ||||||
21 | respect to
all provisions therein other than the State rate of | ||||||
22 | tax), 4 (except that
the reference to the State shall be to the | ||||||
23 | taxing municipality), 5, 7, 8
(except that the jurisdiction to | ||||||
24 | which the tax shall be a debt to the
extent indicated in that | ||||||
25 | Section 8 shall be the taxing municipality), 9
(except as to | ||||||
26 | the disposition of taxes and penalties collected, and except
|
| |||||||
| |||||||
1 | that the returned merchandise credit for this municipal tax may | ||||||
2 | not be
taken against any State tax), 10, 11, 12 (except the | ||||||
3 | reference therein to
Section 2b of the Retailers' Occupation | ||||||
4 | Tax Act), 13 (except that any
reference to the State shall mean | ||||||
5 | the taxing municipality), the first
paragraph of Section 15, | ||||||
6 | 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and | ||||||
7 | Section 3-7 of the Uniform Penalty and Interest Act, as fully
| ||||||
8 | as if those provisions were set forth herein.
| ||||||
9 | No municipality may impose a tax under this Section unless | ||||||
10 | the municipality
also imposes a tax at the same rate under | ||||||
11 | Section 8-11-1.3 of this Code.
| ||||||
12 | Persons subject to any tax imposed pursuant to the | ||||||
13 | authority granted
in this Section may reimburse themselves for | ||||||
14 | their serviceman's tax
liability hereunder by separately | ||||||
15 | stating such tax as an additional
charge, which charge may be | ||||||
16 | stated in combination, in a single amount,
with State tax which | ||||||
17 | servicemen are authorized to collect under the
Service Use Tax | ||||||
18 | Act, pursuant to such bracket schedules as the
Department may | ||||||
19 | prescribe.
| ||||||
20 | Whenever the Department determines that a refund should be | ||||||
21 | made under
this Section to a claimant instead of issuing credit | ||||||
22 | memorandum, the
Department shall notify the State Comptroller, | ||||||
23 | who shall cause the
order to be drawn for the amount specified, | ||||||
24 | and to the person named,
in such notification from the | ||||||
25 | Department. Such refund shall be paid by
the State Treasurer | ||||||
26 | out of the municipal retailers' occupation tax fund.
|
| |||||||
| |||||||
1 | The Department shall forthwith pay over to the State | ||||||
2 | Treasurer,
ex officio, as trustee, all taxes and penalties | ||||||
3 | collected hereunder. | ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the Department | ||||||
6 | of Revenue, the Comptroller shall order transferred, and the | ||||||
7 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
8 | local sales tax increment, as defined in the Innovation | ||||||
9 | Development and Economy Act, collected under this Section | ||||||
10 | during the second preceding calendar month for sales within a | ||||||
11 | STAR bond district. | ||||||
12 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
13 | on
or before the 25th day of each calendar month, the | ||||||
14 | Department shall
prepare and certify to the Comptroller the | ||||||
15 | disbursement of stated sums
of money to named municipalities, | ||||||
16 | the municipalities to be those from
which suppliers and | ||||||
17 | servicemen have paid taxes or penalties hereunder to
the | ||||||
18 | Department during the second preceding calendar month. The | ||||||
19 | amount
to be paid to each municipality shall be the amount (not | ||||||
20 | including credit
memoranda) collected hereunder during the | ||||||
21 | second preceding calendar
month by the Department, and not | ||||||
22 | including an amount equal to the amount
of refunds made during | ||||||
23 | the second preceding calendar month by the
Department on behalf | ||||||
24 | of such municipality, and not including any amounts that are | ||||||
25 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
26 | remainder, which the Department shall transfer into the Tax |
| |||||||
| |||||||
1 | Compliance and Administration Fund. The Department, at the time | ||||||
2 | of each monthly disbursement to the municipalities, shall | ||||||
3 | prepare and certify to the State Comptroller the amount to be | ||||||
4 | transferred into the Tax Compliance and Administration Fund | ||||||
5 | under this Section. Within 10 days
after receipt, by the | ||||||
6 | Comptroller, of the disbursement certification to
the | ||||||
7 | municipalities, the General Revenue Fund, and the Tax | ||||||
8 | Compliance and Administration Fund provided for in this
Section | ||||||
9 | to be given to the Comptroller by the Department, the
| ||||||
10 | Comptroller shall cause the orders to be drawn for the | ||||||
11 | respective
amounts in accordance with the directions contained | ||||||
12 | in such
certification.
| ||||||
13 | The Department of Revenue shall implement this amendatory | ||||||
14 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
15 | and after January 1, 2002.
| ||||||
16 | Nothing in this Section shall be construed to authorize a
| ||||||
17 | municipality to impose a tax upon the privilege of engaging in | ||||||
18 | any
business which under the constitution of the United States | ||||||
19 | may not be
made the subject of taxation by this State.
| ||||||
20 | As used in this Section, "municipal" or "municipality" | ||||||
21 | means or refers to
a city, village or incorporated town, | ||||||
22 | including an incorporated town which
has superseded a civil | ||||||
23 | township.
| ||||||
24 | This Section shall be known and may be cited as the | ||||||
25 | "Non-Home Rule Municipal
Service Occupation Tax Act".
| ||||||
26 | (Source: P.A. 100-23, eff. 7-6-17.)
|
| |||||||
| |||||||
1 | (65 ILCS 5/8-11-1.6)
| ||||||
2 | Sec. 8-11-1.6. Non-home rule municipal retailers | ||||||
3 | occupation tax;
municipalities between 20,000 and 25,000. The
| ||||||
4 | corporate
authorities of a non-home rule municipality with a | ||||||
5 | population of more than
20,000 but less than 25,000 that has, | ||||||
6 | prior to January 1, 1987, established a
Redevelopment Project | ||||||
7 | Area that has been certified as a State Sales Tax
Boundary and | ||||||
8 | has issued bonds or otherwise incurred indebtedness to pay for
| ||||||
9 | costs in excess of $5,000,000, which is secured in part by a | ||||||
10 | tax increment
allocation fund, in accordance with the | ||||||
11 | provisions of Division 11-74.4 of this
Code may, by passage of | ||||||
12 | an ordinance, impose a tax upon all persons engaged in
the | ||||||
13 | business of selling tangible personal property, other than on | ||||||
14 | an item of
tangible personal property that is titled and | ||||||
15 | registered by an agency of this
State's Government, at retail | ||||||
16 | in the municipality. This tax may not be
imposed on the sales | ||||||
17 | of food for human consumption that is to be consumed off
the | ||||||
18 | premises where it is sold (other than alcoholic beverages, soft | ||||||
19 | drinks, and
food that has been prepared for immediate | ||||||
20 | consumption) and prescription and
nonprescription medicines, | ||||||
21 | drugs, medical appliances and insulin, urine testing
| ||||||
22 | materials, syringes, and needles used by diabetics.
If imposed, | ||||||
23 | the tax shall
only be imposed in .25% increments of the gross | ||||||
24 | receipts from such sales made
in the course of business. Any | ||||||
25 | tax imposed by a municipality under this Section
and all civil |
| |||||||
| |||||||
1 | penalties that may be assessed as an incident thereof shall be
| ||||||
2 | collected and enforced by the State Department of Revenue. An | ||||||
3 | ordinance
imposing a tax hereunder or effecting a change in the | ||||||
4 | rate
thereof shall be adopted and a certified copy thereof | ||||||
5 | filed with the Department
on or before the first day of | ||||||
6 | October, whereupon the Department shall proceed
to administer | ||||||
7 | and enforce this Section as of the first day of January next
| ||||||
8 | following such adoption and filing. The certificate of | ||||||
9 | registration that is
issued by the Department to a retailer | ||||||
10 | under the Retailers' Occupation Tax Act
shall permit the | ||||||
11 | retailer to engage in a business that is taxable under any
| ||||||
12 | ordinance or resolution enacted under this Section without | ||||||
13 | registering
separately with the Department under the ordinance | ||||||
14 | or resolution or under this
Section. The Department shall have | ||||||
15 | full power to administer and enforce this
Section, to collect | ||||||
16 | all taxes and penalties due hereunder, to dispose of taxes
and | ||||||
17 | penalties so collected in the manner hereinafter provided, and | ||||||
18 | to determine
all rights to credit memoranda, arising on account | ||||||
19 | of the erroneous payment of
tax or penalty hereunder. In the | ||||||
20 | administration of, and compliance with
this Section, the | ||||||
21 | Department and persons who are subject to this Section shall
| ||||||
22 | have the same rights, remedies, privileges, immunities, | ||||||
23 | powers, and duties, and
be subject to the same conditions, | ||||||
24 | restrictions, limitations, penalties, and
definitions of | ||||||
25 | terms, and employ the same modes of procedure, as are | ||||||
26 | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 |
| |||||||
| |||||||
1 | through 2-65 (in respect to all
provisions therein other than | ||||||
2 | the State rate of tax), 2c, 3 (except as to the
disposition of | ||||||
3 | taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
| ||||||
4 | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 | ||||||
5 | and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of | ||||||
6 | the Uniform Penalty and
Interest Act as fully as if those | ||||||
7 | provisions were set forth herein.
| ||||||
8 | A tax may not be imposed by a municipality under this | ||||||
9 | Section unless the
municipality also imposes a tax at the same | ||||||
10 | rate under Section 8-11-1.7 of this
Act.
| ||||||
11 | Persons subject to any tax imposed under the authority | ||||||
12 | granted in this
Section, may reimburse themselves for their | ||||||
13 | seller's tax liability hereunder by
separately stating the tax | ||||||
14 | as an additional charge, which charge may be stated
in | ||||||
15 | combination, in a single amount, with State tax which sellers | ||||||
16 | are required
to collect under the Use Tax Act, pursuant to such | ||||||
17 | bracket schedules as the
Department may prescribe.
| ||||||
18 | Whenever the Department determines that a refund should be | ||||||
19 | made under this
Section to a claimant, instead of issuing a | ||||||
20 | credit memorandum, the Department
shall notify the State | ||||||
21 | Comptroller, who shall cause the order to be drawn for
the | ||||||
22 | amount specified, and to the person named in the notification | ||||||
23 | from the
Department. The refund shall be paid by the State | ||||||
24 | Treasurer out of the
Non-Home Rule Municipal Retailers' | ||||||
25 | Occupation Tax Fund, which is hereby
created.
| ||||||
26 | The Department shall forthwith pay over to the State |
| |||||||
| |||||||
1 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
2 | collected hereunder. | ||||||
3 | As soon as possible after the first day of each month, | ||||||
4 | beginning January 1, 2011, upon certification of the Department | ||||||
5 | of Revenue, the Comptroller shall order transferred, and the | ||||||
6 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
7 | local sales tax increment, as defined in the Innovation | ||||||
8 | Development and Economy Act, collected under this Section | ||||||
9 | during the second preceding calendar month for sales within a | ||||||
10 | STAR bond district. | ||||||
11 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
12 | on or before the 25th
day of each calendar month, the | ||||||
13 | Department shall prepare and certify to the
Comptroller the | ||||||
14 | disbursement of stated sums of money to named municipalities,
| ||||||
15 | the municipalities to be those from which retailers have paid | ||||||
16 | taxes or
penalties hereunder to the Department during the | ||||||
17 | second preceding calendar
month. The amount to be paid to each | ||||||
18 | municipality shall be the amount (not
including credit | ||||||
19 | memoranda) collected hereunder during the second preceding
| ||||||
20 | calendar month by the Department plus an amount the Department | ||||||
21 | determines is
necessary to offset any amounts that were | ||||||
22 | erroneously paid to a different
taxing body, and not including | ||||||
23 | an amount equal to the amount of refunds made
during the second | ||||||
24 | preceding calendar month by the Department on behalf of the
| ||||||
25 | municipality, and not including any amount that the Department | ||||||
26 | determines is
necessary to offset any amounts that were payable |
| |||||||
| |||||||
1 | to a different taxing body
but were erroneously paid to the | ||||||
2 | municipality, and not including any amounts that are | ||||||
3 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
4 | remainder, which the Department shall transfer into the Tax | ||||||
5 | Compliance and Administration Fund. The Department, at the time | ||||||
6 | of each monthly disbursement to the municipalities, shall | ||||||
7 | prepare and certify to the State Comptroller the amount to be | ||||||
8 | transferred into the Tax Compliance and Administration Fund | ||||||
9 | under this Section. Within 10 days after receipt
by the | ||||||
10 | Comptroller of the disbursement certification to the | ||||||
11 | municipalities
and the Tax Compliance and Administration Fund | ||||||
12 | provided for in this Section to be given to the Comptroller by | ||||||
13 | the Department,
the Comptroller shall cause the orders to be | ||||||
14 | drawn for the respective amounts
in accordance with the | ||||||
15 | directions contained in the certification.
| ||||||
16 | For the purpose of determining the local governmental unit | ||||||
17 | whose tax is
applicable, a retail sale by a producer of coal or | ||||||
18 | other mineral mined in
Illinois is a sale at retail at the | ||||||
19 | place where the coal or other mineral
mined in Illinois is | ||||||
20 | extracted from the earth. This paragraph does not apply
to coal | ||||||
21 | or other mineral when it is delivered or shipped by the seller | ||||||
22 | to the
purchaser at a point outside Illinois so that the sale | ||||||
23 | is exempt under the
federal Constitution as a sale in | ||||||
24 | interstate or foreign commerce.
| ||||||
25 | Nothing in this Section shall be construed to authorize a | ||||||
26 | municipality to
impose a tax upon the privilege of engaging in |
| |||||||
| |||||||
1 | any business which under the
constitution of the United States | ||||||
2 | may not be made the subject of taxation by
this State.
| ||||||
3 | When certifying the amount of a monthly disbursement to a | ||||||
4 | municipality under
this Section, the Department shall increase | ||||||
5 | or decrease the amount by an
amount necessary to offset any | ||||||
6 | misallocation of previous disbursements. The
offset amount | ||||||
7 | shall be the amount erroneously disbursed within the previous 6
| ||||||
8 | months from the time a misallocation is discovered.
| ||||||
9 | As used in this Section, "municipal" and "municipality" | ||||||
10 | means a city,
village, or incorporated town, including an | ||||||
11 | incorporated town that has
superseded a civil township.
| ||||||
12 | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; | ||||||
13 | 100-23, eff. 7-6-17.)
| ||||||
14 | (65 ILCS 5/8-11-1.7)
| ||||||
15 | Sec. 8-11-1.7. Non-home rule municipal service occupation | ||||||
16 | tax;
municipalities between 20,000 and 25,000. The corporate | ||||||
17 | authorities of a
non-home rule municipality
with a population | ||||||
18 | of more than 20,000 but less than 25,000 as determined by the
| ||||||
19 | last preceding decennial census that has, prior to January 1, | ||||||
20 | 1987, established
a Redevelopment Project Area that has been | ||||||
21 | certified as a State Sales Tax
Boundary and has issued bonds or | ||||||
22 | otherwise incurred indebtedness to pay for
costs in excess of | ||||||
23 | $5,000,000, which is secured in part by a tax increment
| ||||||
24 | allocation fund, in accordance with the provisions of Division | ||||||
25 | 11-74.4 of this
Code may, by passage of an ordinance, impose a |
| |||||||
| |||||||
1 | tax upon all persons engaged in
the municipality in the | ||||||
2 | business of making sales of service. If imposed, the
tax shall | ||||||
3 | only be imposed in .25% increments of the selling price of all
| ||||||
4 | tangible personal property transferred by such servicemen | ||||||
5 | either in the form of
tangible personal property or in the form | ||||||
6 | of real estate as an incident to a
sale of service.
This tax | ||||||
7 | may not be imposed on the sales of food for human consumption | ||||||
8 | that
is to be consumed off the premises where it is sold (other | ||||||
9 | than alcoholic
beverages, soft drinks, and food that has been | ||||||
10 | prepared for immediate
consumption) and prescription and | ||||||
11 | nonprescription medicines, drugs, medical
appliances and | ||||||
12 | insulin, urine testing materials, syringes, and needles used by
| ||||||
13 | diabetics.
The tax imposed by a municipality under this Sec. | ||||||
14 | and all
civil penalties that may be assessed as an incident | ||||||
15 | thereof shall be collected
and enforced by the State Department | ||||||
16 | of Revenue. An ordinance
imposing a tax hereunder or effecting | ||||||
17 | a change in the rate
thereof shall be adopted and a certified | ||||||
18 | copy thereof filed with the Department
on or before the first | ||||||
19 | day of October, whereupon the Department shall proceed
to | ||||||
20 | administer and enforce this Section as of the first day of | ||||||
21 | January next
following such adoption and filing. The | ||||||
22 | certificate of
registration that is issued by the Department to | ||||||
23 | a retailer
under the Retailers' Occupation Tax Act or under the | ||||||
24 | Service Occupation Tax Act
shall permit the registrant to | ||||||
25 | engage in a business that is taxable under any
ordinance or | ||||||
26 | resolution enacted under this Section without registering
|
| |||||||
| |||||||
1 | separately with the Department under the ordinance or | ||||||
2 | resolution or under this
Section. The Department shall have | ||||||
3 | full power to administer and enforce this
Section, to collect | ||||||
4 | all taxes and penalties due hereunder, to dispose of taxes
and | ||||||
5 | penalties so collected in a manner hereinafter provided, and to | ||||||
6 | determine
all rights to credit memoranda arising on account of | ||||||
7 | the erroneous payment of
tax or penalty hereunder. In the | ||||||
8 | administration of and compliance with this
Section, the | ||||||
9 | Department and persons who are subject to this Section shall | ||||||
10 | have
the same rights, remedies, privileges, immunities, | ||||||
11 | powers, and duties, and be
subject to the same conditions, | ||||||
12 | restrictions, limitations, penalties and
definitions of terms, | ||||||
13 | and employ the same modes of procedure, as are prescribed
in | ||||||
14 | Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all | ||||||
15 | provisions therein
other than the State rate of tax), 4 (except | ||||||
16 | that the reference to the State
shall be to the taxing | ||||||
17 | municipality), 5, 7, 8 (except that the jurisdiction to
which | ||||||
18 | the tax shall be a debt to the extent indicated in that Section | ||||||
19 | 8 shall
be the taxing municipality), 9 (except as to the | ||||||
20 | disposition of taxes and
penalties collected, and except that | ||||||
21 | the returned merchandise credit for this
municipal tax may not | ||||||
22 | be taken against any State tax), 10, 11, 12, (except the
| ||||||
23 | reference therein to Section 2b of the Retailers' Occupation | ||||||
24 | Tax Act), 13
(except that any reference to the State shall mean | ||||||
25 | the taxing municipality),
the first paragraph of Sections 15, | ||||||
26 | 16, 17, 18, 19, and 20 of the Service
Occupation Tax Act and |
| |||||||
| |||||||
1 | Section 3-7 of the Uniform Penalty and Interest Act, as
fully | ||||||
2 | as if those provisions were set forth herein.
| ||||||
3 | A tax may not be imposed by a municipality under this | ||||||
4 | Section unless the
municipality also imposes a tax at the same | ||||||
5 | rate under Section 8-11-1.6 of this
Act.
| ||||||
6 | Person subject to any tax imposed under the authority | ||||||
7 | granted in this Section
may reimburse themselves for their | ||||||
8 | servicemen's tax liability hereunder by
separately stating the | ||||||
9 | tax as an additional charge, which charge may be stated
in | ||||||
10 | combination, in a single amount, with State tax that servicemen | ||||||
11 | are
authorized to collect under the Service Use Tax Act, under | ||||||
12 | such bracket
schedules as the Department may prescribe.
| ||||||
13 | Whenever the Department determines that a refund should be | ||||||
14 | made under this
Section to a claimant instead of issuing credit | ||||||
15 | memorandum, the Department
shall notify the State Comptroller, | ||||||
16 | who shall cause the order to be drawn for
the amount specified, | ||||||
17 | and to the person named, in such notification from the
| ||||||
18 | Department. The refund shall be paid by the State Treasurer out | ||||||
19 | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
| ||||||
20 | The Department shall forthwith pay over to the State | ||||||
21 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
22 | collected hereunder. | ||||||
23 | As soon as possible after the first day of each month, | ||||||
24 | beginning January 1, 2011, upon certification of the Department | ||||||
25 | of Revenue, the Comptroller shall order transferred, and the | ||||||
26 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| |||||||
| |||||||
1 | local sales tax increment, as defined in the Innovation | ||||||
2 | Development and Economy Act, collected under this Section | ||||||
3 | during the second preceding calendar month for sales within a | ||||||
4 | STAR bond district. | ||||||
5 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
6 | on or before the 25th
day of each calendar month, the | ||||||
7 | Department shall prepare and certify to the
Comptroller the | ||||||
8 | disbursement of stated sums of money to named municipalities,
| ||||||
9 | the municipalities to be those from which suppliers and | ||||||
10 | servicemen have paid
taxes or penalties hereunder to the | ||||||
11 | Department during the second preceding
calendar month. The | ||||||
12 | amount to be paid to each municipality shall be the amount
(not | ||||||
13 | including credit memoranda) collected hereunder during the | ||||||
14 | second
preceding calendar month by the Department, and not | ||||||
15 | including an amount equal
to the amount of refunds made during | ||||||
16 | the second preceding calendar month by the
Department on behalf | ||||||
17 | of such municipality, and not including any amounts that are | ||||||
18 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
19 | remainder, which the Department shall transfer into the Tax | ||||||
20 | Compliance and Administration Fund. The Department, at the time | ||||||
21 | of each monthly disbursement to the municipalities, shall | ||||||
22 | prepare and certify to the State Comptroller the amount to be | ||||||
23 | transferred into the Tax Compliance and Administration Fund | ||||||
24 | under this Section. Within 10 days after receipt by the
| ||||||
25 | Comptroller of the disbursement certification to the | ||||||
26 | municipalities, the Tax Compliance and Administration Fund, |
| |||||||
| |||||||
1 | and the
General Revenue Fund, provided for in this Section to | ||||||
2 | be given to the
Comptroller by the Department, the Comptroller | ||||||
3 | shall cause the orders to be
drawn for the respective amounts | ||||||
4 | in accordance with the directions contained in
the | ||||||
5 | certification.
| ||||||
6 | When certifying the amount of a monthly disbursement to a | ||||||
7 | municipality
under this Section, the Department shall increase | ||||||
8 | or decrease the amount by an
amount necessary to offset any | ||||||
9 | misallocation of previous disbursements. The
offset amount | ||||||
10 | shall be the amount erroneously disbursed within the previous 6
| ||||||
11 | months from the time a misallocation is discovered.
| ||||||
12 | Nothing in this Section shall be construed to authorize a | ||||||
13 | municipality to
impose a tax upon the privilege of engaging in | ||||||
14 | any business which under the
constitution of the United States | ||||||
15 | may not be made the subject of taxation by
this State.
| ||||||
16 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
17 | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
| ||||||
18 | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax | ||||||
19 | Act. The
corporate authorities of a home rule municipality may
| ||||||
20 | impose a tax upon all persons engaged, in such municipality, in | ||||||
21 | the
business of making sales of service at the same rate of tax | ||||||
22 | imposed
pursuant to Section 8-11-1, of the selling price of all | ||||||
23 | tangible personal
property transferred by such servicemen | ||||||
24 | either in the form of tangible
personal property or in the form | ||||||
25 | of real estate as an incident to a sale of
service. If imposed, |
| |||||||
| |||||||
1 | such tax shall only be imposed in 1/4% increments. On
and after | ||||||
2 | September 1, 1991, this additional tax may not be imposed on | ||||||
3 | the
sales of food for human consumption which is to be consumed | ||||||
4 | off the
premises where it is sold (other than alcoholic | ||||||
5 | beverages, soft
drinks and food which has been prepared for | ||||||
6 | immediate consumption) and
prescription and nonprescription | ||||||
7 | medicines, drugs, medical appliances and
insulin, urine | ||||||
8 | testing materials, syringes and needles used by diabetics.
The | ||||||
9 | tax imposed by a home rule municipality
pursuant to this | ||||||
10 | Section and all civil penalties that may be assessed as
an | ||||||
11 | incident thereof shall be collected and enforced by the State
| ||||||
12 | Department of Revenue. The certificate of registration which is | ||||||
13 | issued
by the Department to a retailer under the Retailers' | ||||||
14 | Occupation Tax
Act or under the Service Occupation Tax Act | ||||||
15 | shall permit
such registrant to engage in a business which is | ||||||
16 | taxable under any
ordinance or resolution enacted pursuant to | ||||||
17 | this Section without
registering separately with the | ||||||
18 | Department under such ordinance or
resolution or under this | ||||||
19 | Section. The Department shall have full power
to administer and | ||||||
20 | enforce this Section; to collect all taxes and
penalties due | ||||||
21 | hereunder; to dispose of taxes and penalties so collected
in | ||||||
22 | the manner hereinafter provided, and to determine all rights to
| ||||||
23 | credit memoranda arising on account of the erroneous payment of | ||||||
24 | tax or
penalty hereunder. In the administration of, and | ||||||
25 | compliance with, this
Section the Department and persons who | ||||||
26 | are subject to this Section
shall have the same rights, |
| |||||||
| |||||||
1 | remedies, privileges, immunities, powers and
duties, and be | ||||||
2 | subject to the same conditions, restrictions,
limitations, | ||||||
3 | penalties and definitions of terms, and employ the same
modes | ||||||
4 | of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 | ||||||
5 | through
3-50 (in respect to all provisions therein other than | ||||||
6 | the State rate of
tax), 4 (except that the reference to the | ||||||
7 | State shall be to the taxing
municipality), 5, 7, 8 (except | ||||||
8 | that the jurisdiction to which the tax shall
be a debt to the | ||||||
9 | extent indicated in that Section 8 shall be the taxing
| ||||||
10 | municipality), 9 (except as to the disposition of taxes and | ||||||
11 | penalties
collected, and except that the returned merchandise | ||||||
12 | credit for this
municipal tax may not be taken against any | ||||||
13 | State tax), 10, 11, 12
(except the reference therein to Section | ||||||
14 | 2b of the Retailers' Occupation
Tax Act), 13 (except that any | ||||||
15 | reference to the State shall mean the
taxing municipality), the | ||||||
16 | first paragraph of Section 15, 16, 17
(except that credit | ||||||
17 | memoranda issued hereunder may not be used to
discharge any | ||||||
18 | State tax liability), 18, 19 and 20 of the Service
Occupation | ||||||
19 | Tax Act and Section 3-7 of the Uniform Penalty and Interest | ||||||
20 | Act,
as fully as if those provisions were set forth herein.
| ||||||
21 | No tax may be imposed by a home rule municipality pursuant | ||||||
22 | to this
Section unless such municipality also imposes a tax at | ||||||
23 | the same rate
pursuant to Section 8-11-1 of this Act.
| ||||||
24 | Persons subject to any tax imposed pursuant to the | ||||||
25 | authority granted
in this Section may reimburse themselves for | ||||||
26 | their serviceman's tax
liability hereunder by separately |
| |||||||
| |||||||
1 | stating such tax as an additional
charge, which charge may be | ||||||
2 | stated in combination, in a single amount,
with State tax which | ||||||
3 | servicemen are authorized to collect under the
Service Use Tax | ||||||
4 | Act, pursuant to such bracket schedules as the
Department may | ||||||
5 | prescribe.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under
this Section to a claimant instead of issuing credit | ||||||
8 | memorandum, the
Department shall notify the State Comptroller, | ||||||
9 | who shall cause the
order to be drawn for the amount specified, | ||||||
10 | and to the person named,
in such notification from the | ||||||
11 | Department. Such refund shall be paid by
the State Treasurer | ||||||
12 | out of the home rule municipal retailers' occupation
tax fund.
| ||||||
13 | The Department shall forthwith pay over to the State | ||||||
14 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
15 | collected hereunder. | ||||||
16 | As soon as possible after the first day of each month, | ||||||
17 | beginning January 1, 2011, upon certification of the Department | ||||||
18 | of Revenue, the Comptroller shall order transferred, and the | ||||||
19 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
20 | local sales tax increment, as defined in the Innovation | ||||||
21 | Development and Economy Act, collected under this Section | ||||||
22 | during the second preceding calendar month for sales within a | ||||||
23 | STAR bond district. | ||||||
24 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
25 | on
or before the 25th day of each calendar month, the | ||||||
26 | Department shall
prepare and certify to the Comptroller the |
| |||||||
| |||||||
1 | disbursement of stated sums
of money to named municipalities, | ||||||
2 | the municipalities to be those from
which suppliers and | ||||||
3 | servicemen have paid taxes or penalties hereunder to
the | ||||||
4 | Department during the second preceding calendar month. The | ||||||
5 | amount
to be paid to each municipality shall be the amount (not | ||||||
6 | including credit
memoranda) collected hereunder during the | ||||||
7 | second preceding calendar
month by the Department, and not | ||||||
8 | including an amount equal to the amount
of refunds made during | ||||||
9 | the second preceding calendar month by the
Department on behalf | ||||||
10 | of such municipality, and not including any amounts that are | ||||||
11 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
12 | remainder, which the Department shall transfer into the Tax | ||||||
13 | Compliance and Administration Fund. The Department, at the time | ||||||
14 | of each monthly disbursement to the municipalities, shall | ||||||
15 | prepare and certify to the State Comptroller the amount to be | ||||||
16 | transferred into the Tax Compliance and Administration Fund | ||||||
17 | under this Section. Within 10 days after receipt, by
the | ||||||
18 | Comptroller, of the disbursement certification to the | ||||||
19 | municipalities and the Tax Compliance and Administration Fund
| ||||||
20 | provided for in this Section to be given to the Comptroller by | ||||||
21 | the
Department, the Comptroller shall cause the orders to be | ||||||
22 | drawn for the
respective amounts in accordance with the | ||||||
23 | directions contained in such
certification.
| ||||||
24 | In addition to the disbursement required by the preceding | ||||||
25 | paragraph and
in order to mitigate delays caused by | ||||||
26 | distribution procedures, an
allocation shall, if requested, be |
| |||||||
| |||||||
1 | made within 10 days after January 14, 1991,
and in November of | ||||||
2 | 1991 and each year thereafter, to each municipality that
| ||||||
3 | received more than $500,000 during the preceding fiscal year, | ||||||
4 | (July 1 through
June 30) whether collected by the municipality | ||||||
5 | or disbursed by the Department
as required by this Section. | ||||||
6 | Within 10 days after January 14, 1991,
participating | ||||||
7 | municipalities shall notify the Department in writing of their
| ||||||
8 | intent to participate. In addition, for the initial | ||||||
9 | distribution,
participating municipalities shall certify to | ||||||
10 | the Department the amounts
collected by the municipality for | ||||||
11 | each month under its home rule occupation and
service | ||||||
12 | occupation tax during the period July 1, 1989 through June 30, | ||||||
13 | 1990.
The allocation within 10 days after January 14, 1991,
| ||||||
14 | shall be in an amount equal to the monthly average of these | ||||||
15 | amounts,
excluding the 2 months of highest receipts. Monthly | ||||||
16 | average for the period
of July 1, 1990 through June 30, 1991 | ||||||
17 | will be determined as follows: the
amounts collected by the | ||||||
18 | municipality under its home rule occupation and
service | ||||||
19 | occupation tax during the period of July 1, 1990 through | ||||||
20 | September 30,
1990, plus amounts collected by the Department | ||||||
21 | and paid to such
municipality through June 30, 1991, excluding | ||||||
22 | the 2 months of highest
receipts. The monthly average for each | ||||||
23 | subsequent period of July 1 through
June 30 shall be an amount | ||||||
24 | equal to the monthly distribution made to each
such | ||||||
25 | municipality under the preceding paragraph during this period,
| ||||||
26 | excluding the 2 months of highest receipts. The distribution |
| |||||||
| |||||||
1 | made in
November 1991 and each year thereafter under this | ||||||
2 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
3 | amount allocated and disbursed
under this paragraph in the | ||||||
4 | preceding period of July 1 through June 30.
The Department | ||||||
5 | shall prepare and certify to the Comptroller for
disbursement | ||||||
6 | the allocations made in accordance with this paragraph.
| ||||||
7 | Nothing in this Section shall be construed to authorize a
| ||||||
8 | municipality to impose a tax upon the privilege of engaging in | ||||||
9 | any
business which under the constitution of the United States | ||||||
10 | may not be
made the subject of taxation by this State.
| ||||||
11 | An ordinance or resolution imposing or discontinuing a tax | ||||||
12 | hereunder or
effecting a change in the rate thereof shall be | ||||||
13 | adopted and a certified
copy thereof filed with the Department | ||||||
14 | on or before the first day of June,
whereupon the Department | ||||||
15 | shall proceed to administer and enforce this
Section as of the | ||||||
16 | first day of September next following such adoption and
filing. | ||||||
17 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
18 | or
discontinuing the tax hereunder or effecting a change in the | ||||||
19 | rate thereof
shall be adopted and a certified copy thereof | ||||||
20 | filed with the Department on
or before the first day of July, | ||||||
21 | whereupon the Department shall proceed to
administer and | ||||||
22 | enforce this Section as of the first day of October next
| ||||||
23 | following such adoption and filing. Beginning January 1, 1993, | ||||||
24 | an ordinance
or resolution imposing or discontinuing the tax | ||||||
25 | hereunder or effecting a
change in the rate thereof shall be | ||||||
26 | adopted and a certified copy thereof
filed with the Department |
| |||||||
| |||||||
1 | on or before the first day of October, whereupon
the Department | ||||||
2 | shall proceed to administer and enforce this Section as of
the | ||||||
3 | first day of January next following such adoption and filing.
| ||||||
4 | However, a municipality located in a county with a population | ||||||
5 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
6 | at the general primary
election in 1994 may adopt an ordinance | ||||||
7 | or resolution imposing the tax under
this Section and file a | ||||||
8 | certified copy of the ordinance or resolution with the
| ||||||
9 | Department on or before July 1, 1994. The Department shall then | ||||||
10 | proceed to
administer and enforce this Section as of October 1, | ||||||
11 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
12 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
13 | change in the rate thereof shall
either (i) be adopted and a | ||||||
14 | certified copy thereof filed with the Department on
or
before | ||||||
15 | the first day of April, whereupon the Department shall proceed | ||||||
16 | to
administer and enforce this Section as of the first day of | ||||||
17 | July next following
the adoption and filing; or (ii) be adopted | ||||||
18 | and a certified copy thereof filed
with the Department on or | ||||||
19 | before the first day of October, whereupon the
Department shall | ||||||
20 | proceed to administer and enforce this Section as of the first
| ||||||
21 | day of January next following the adoption and filing.
| ||||||
22 | Any unobligated balance remaining in the Municipal | ||||||
23 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
24 | was abolished by Public Act
85-1135, and all receipts of | ||||||
25 | municipal tax as a result of audits of
liability periods prior | ||||||
26 | to January 1, 1990, shall be paid into the Local
Government Tax |
| |||||||
| |||||||
1 | Fund, for distribution as provided by this Section prior to
the | ||||||
2 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
3 | as a
result of an assessment not arising from an audit, for | ||||||
4 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
5 | the Local Government Tax Fund
for distribution before July 1, | ||||||
6 | 1990, as provided by this Section prior to
the enactment of | ||||||
7 | Public Act 85-1135, and on and after July 1, 1990, all
such | ||||||
8 | receipts shall be distributed as provided in Section 6z-18 of | ||||||
9 | the
State Finance Act.
| ||||||
10 | As used in this Section, "municipal" and "municipality" | ||||||
11 | means a city,
village or incorporated town, including an | ||||||
12 | incorporated town which has
superseded a civil township.
| ||||||
13 | This Section shall be known and may be cited as the Home | ||||||
14 | Rule Municipal
Service Occupation Tax Act.
| ||||||
15 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
16 | Section 20. The Metro-East Park and Recreation District Act | ||||||
17 | is amended by changing Section 30 as follows:
| ||||||
18 | (70 ILCS 1605/30)
| ||||||
19 | Sec. 30. Taxes.
| ||||||
20 | (a) The board shall impose a
tax upon all persons engaged | ||||||
21 | in the business of selling tangible personal
property, other | ||||||
22 | than personal property titled or registered with an agency of
| ||||||
23 | this State's government,
at retail in the District on the gross | ||||||
24 | receipts from the
sales made in the course of business.
This |
| |||||||
| |||||||
1 | tax
shall be imposed only at the rate of one-tenth of one per | ||||||
2 | cent.
| ||||||
3 | This additional tax may not be imposed on the sales of food | ||||||
4 | for human
consumption that is to be consumed off the premises | ||||||
5 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
6 | and food which has been prepared for
immediate consumption) and | ||||||
7 | prescription and non-prescription medicines, drugs,
medical | ||||||
8 | appliances, and insulin, urine testing materials, syringes, | ||||||
9 | and needles
used by diabetics.
The tax imposed by the Board | ||||||
10 | under this Section and
all civil penalties that may be assessed | ||||||
11 | as an incident of the tax shall be
collected and enforced by | ||||||
12 | the Department of Revenue. The certificate
of registration that | ||||||
13 | is issued by the Department to a retailer under the
Retailers' | ||||||
14 | Occupation Tax Act shall permit the retailer to engage in a | ||||||
15 | business
that is taxable without registering separately with | ||||||
16 | the Department under an
ordinance or resolution under this | ||||||
17 | Section. The Department has full
power to administer and | ||||||
18 | enforce this Section, to collect all taxes and
penalties due | ||||||
19 | under this Section, to dispose of taxes and penalties so
| ||||||
20 | collected in the manner provided in this Section, and to | ||||||
21 | determine
all rights to credit memoranda arising on account of | ||||||
22 | the erroneous payment of
a tax or penalty under this Section. | ||||||
23 | In the administration of and compliance
with this Section, the | ||||||
24 | Department and persons who are subject to this Section
shall | ||||||
25 | (i) have the same rights, remedies, privileges, immunities, | ||||||
26 | powers, and
duties, (ii) be subject to the same conditions, |
| |||||||
| |||||||
1 | restrictions, limitations,
penalties, and definitions of | ||||||
2 | terms, and (iii) employ the same modes of
procedure as are | ||||||
3 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
4 | 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained | ||||||
5 | in those Sections
other than the
State rate of tax), 2-12, 2-15 | ||||||
6 | through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to
| ||||||
7 | transaction returns and quarter monthly payments), 4, 5, 5a, | ||||||
8 | 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
9 | 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation | ||||||
10 | Tax Act and the Uniform Penalty and
Interest Act as if those | ||||||
11 | provisions were set forth in this Section.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted in this
Section may reimburse themselves for their | ||||||
14 | sellers' tax liability by
separately stating the tax as an | ||||||
15 | additional charge, which charge may be stated
in combination, | ||||||
16 | in a single amount, with State tax which sellers are required
| ||||||
17 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
18 | schedules as the
Department may prescribe.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under this
Section to a claimant instead of issuing a | ||||||
21 | credit memorandum, the Department
shall notify the State | ||||||
22 | Comptroller, who shall cause the order to be drawn for
the | ||||||
23 | amount specified and to the person named in the notification | ||||||
24 | from the
Department. The refund shall be paid by the State | ||||||
25 | Treasurer out of the
State Metro-East Park and Recreation | ||||||
26 | District Fund.
|
| |||||||
| |||||||
1 | (b) If a tax has been imposed under subsection (a), a
| ||||||
2 | service occupation tax shall
also be imposed at the same rate | ||||||
3 | upon all persons engaged, in the District, in
the business
of | ||||||
4 | making sales of service, who, as an incident to making those | ||||||
5 | sales of
service, transfer tangible personal property within | ||||||
6 | the District
as an
incident to a sale of service.
This tax may | ||||||
7 | not be imposed on sales of food for human consumption that is | ||||||
8 | to
be consumed off the premises where it is sold (other than | ||||||
9 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
10 | immediate consumption) and prescription and
non-prescription | ||||||
11 | medicines, drugs, medical appliances, and insulin, urine
| ||||||
12 | testing materials, syringes, and needles used by diabetics.
The | ||||||
13 | tax imposed under this subsection and all civil penalties that | ||||||
14 | may be
assessed as an incident thereof shall be collected and | ||||||
15 | enforced by the
Department of Revenue. The Department has
full | ||||||
16 | power to
administer and enforce this subsection; to collect all | ||||||
17 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
18 | penalties so collected in the manner
hereinafter provided; and | ||||||
19 | to determine all rights to credit memoranda
arising on account | ||||||
20 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
21 | administration of, and compliance with this subsection, the
| ||||||
22 | Department and persons who are subject to this paragraph shall | ||||||
23 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
24 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
25 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
26 | and definitions of terms, and (iii) employ the same
modes
of |
| |||||||
| |||||||
1 | procedure as are prescribed in Sections 2 (except that the
| ||||||
2 | reference to State in the definition of supplier maintaining a | ||||||
3 | place of
business in this State shall mean the District), 2a, | ||||||
4 | 2b, 2c, 3 through
3-50 (in respect to all provisions therein | ||||||
5 | other than the State rate of
tax), 4 (except that the reference | ||||||
6 | to the State shall be to the District),
5, 7, 8 (except that | ||||||
7 | the jurisdiction to which the tax shall be a debt to
the extent | ||||||
8 | indicated in that Section 8 shall be the District), 9 (except | ||||||
9 | as
to the disposition of taxes and penalties collected), 10, | ||||||
10 | 11, 12 (except the
reference therein to Section 2b of the
| ||||||
11 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
12 | to the State
shall mean the District), Sections 15, 16,
17, 18, | ||||||
13 | 19 and 20 of the Service Occupation Tax Act and
the Uniform | ||||||
14 | Penalty and Interest Act, as fully as if those provisions were
| ||||||
15 | set forth herein.
| ||||||
16 | Persons subject to any tax imposed under the authority | ||||||
17 | granted in
this subsection may reimburse themselves for their | ||||||
18 | serviceman's tax liability
by separately stating the tax as an | ||||||
19 | additional charge, which
charge may be stated in combination, | ||||||
20 | in a single amount, with State tax
that servicemen are | ||||||
21 | authorized to collect under the Service Use Tax Act, in
| ||||||
22 | accordance with such bracket schedules as the Department may | ||||||
23 | prescribe.
| ||||||
24 | Whenever the Department determines that a refund should be | ||||||
25 | made under this
subsection to a claimant instead of issuing a | ||||||
26 | credit memorandum, the Department
shall notify the State |
| |||||||
| |||||||
1 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
2 | amount specified, and to the person named, in the notification
| ||||||
3 | from the Department. The refund shall be paid by the State | ||||||
4 | Treasurer out
of the
State Metro-East Park and Recreation | ||||||
5 | District Fund.
| ||||||
6 | Nothing in this subsection shall be construed to authorize | ||||||
7 | the board
to impose a tax upon the privilege of engaging in any | ||||||
8 | business which under
the Constitution of the United States may | ||||||
9 | not be made the subject of taxation
by the State.
| ||||||
10 | (c) The Department shall immediately pay over to the State | ||||||
11 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
12 | collected under this Section to be
deposited into the
State | ||||||
13 | Metro-East Park and Recreation District Fund, which
shall be an | ||||||
14 | unappropriated trust fund held outside of the State treasury. | ||||||
15 | As soon as possible after the first day of each month, | ||||||
16 | beginning January 1, 2011, upon certification of the Department | ||||||
17 | of Revenue, the Comptroller shall order transferred, and the | ||||||
18 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
19 | local sales tax increment, as defined in the Innovation | ||||||
20 | Development and Economy Act, collected under this Section | ||||||
21 | during the second preceding calendar month for sales within a | ||||||
22 | STAR bond district. The Department shall make this | ||||||
23 | certification only if the Metro East Park and Recreation | ||||||
24 | District imposes a tax on real property as provided in the | ||||||
25 | definition of "local sales taxes" under the Innovation | ||||||
26 | Development and Economy Act. |
| |||||||
| |||||||
1 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
2 | on
or before the 25th
day of each calendar month, the | ||||||
3 | Department shall prepare and certify to the
Comptroller the | ||||||
4 | disbursement of stated sums of money
pursuant to Section 35 of | ||||||
5 | this Act to the District from which retailers have
paid
taxes | ||||||
6 | or penalties to the Department during the second preceding
| ||||||
7 | calendar month. The amount to be paid to the District shall be | ||||||
8 | the amount (not
including credit memoranda) collected under | ||||||
9 | this Section during the second
preceding
calendar month by the | ||||||
10 | Department plus an amount the Department determines is
| ||||||
11 | necessary to offset any amounts that were erroneously paid to a | ||||||
12 | different
taxing body, and not including (i) an amount equal to | ||||||
13 | the amount of refunds
made
during the second preceding calendar | ||||||
14 | month by the Department on behalf of
the District, (ii) any | ||||||
15 | amount that the Department determines is
necessary to offset | ||||||
16 | any amounts that were payable to a different taxing body
but | ||||||
17 | were erroneously paid to the District, (iii) any amounts that | ||||||
18 | are transferred to the STAR Bonds Revenue Fund, and (iv) 1% 2% | ||||||
19 | of the remainder, which the Department shall transfer into the | ||||||
20 | Tax Compliance and Administration Fund. The Department, at the | ||||||
21 | time of each monthly disbursement to the District, shall | ||||||
22 | prepare and certify to the State Comptroller the amount to be | ||||||
23 | transferred into the Tax Compliance and Administration Fund | ||||||
24 | under this subsection. Within 10 days after receipt by the
| ||||||
25 | Comptroller of the disbursement certification to the District | ||||||
26 | and the Tax Compliance and Administration Fund provided for in
|
| |||||||
| |||||||
1 | this Section to be given to the Comptroller by the Department, | ||||||
2 | the Comptroller
shall cause the orders to be drawn for the | ||||||
3 | respective amounts in accordance
with directions contained in | ||||||
4 | the certification.
| ||||||
5 | (d) For the purpose of determining
whether a tax authorized | ||||||
6 | under this Section is
applicable, a retail sale by a producer | ||||||
7 | of coal or another mineral mined in
Illinois is a sale at | ||||||
8 | retail at the place where the coal or other mineral mined
in | ||||||
9 | Illinois is extracted from the earth. This paragraph does not | ||||||
10 | apply to coal
or another mineral when it is delivered or | ||||||
11 | shipped by the seller to the
purchaser
at a point outside | ||||||
12 | Illinois so that the sale is exempt under the United States
| ||||||
13 | Constitution as a sale in interstate or foreign commerce.
| ||||||
14 | (e) Nothing in this Section shall be construed to authorize | ||||||
15 | the board to
impose a
tax upon the privilege of engaging in any | ||||||
16 | business that under the Constitution
of the United States may | ||||||
17 | not be made the subject of taxation by this State.
| ||||||
18 | (f) An ordinance imposing a tax under this Section or an | ||||||
19 | ordinance extending
the
imposition of a tax to an additional | ||||||
20 | county or counties
shall be certified
by the
board and filed | ||||||
21 | with the Department of Revenue
either (i) on or
before the | ||||||
22 | first day of April, whereupon the Department shall proceed to
| ||||||
23 | administer and enforce the tax as of the first day of July next | ||||||
24 | following
the filing; or (ii)
on or before the first day of | ||||||
25 | October, whereupon the
Department shall proceed to administer | ||||||
26 | and enforce the tax as of the first
day of January next |
| |||||||
| |||||||
1 | following the filing.
| ||||||
2 | (g) When certifying the amount of a monthly disbursement to | ||||||
3 | the District
under
this
Section, the Department shall increase | ||||||
4 | or decrease the amounts by an amount
necessary to offset any | ||||||
5 | misallocation of previous disbursements. The offset
amount | ||||||
6 | shall be the amount erroneously disbursed within the previous 6 | ||||||
7 | months
from the time a misallocation is discovered.
| ||||||
8 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
| ||||||
9 | Section 25. The Local Mass Transit District Act is amended | ||||||
10 | by changing Section 5.01 as follows:
| ||||||
11 | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| ||||||
12 | Sec. 5.01. Metro East Mass Transit District; use and | ||||||
13 | occupation taxes.
| ||||||
14 | (a) The Board of Trustees of any Metro East Mass Transit
| ||||||
15 | District may, by ordinance adopted with the concurrence of | ||||||
16 | two-thirds of
the then trustees, impose throughout the District | ||||||
17 | any or all of the taxes and
fees provided in this Section. All | ||||||
18 | taxes and fees imposed under this Section
shall be used only | ||||||
19 | for public mass transportation systems, and the amount used
to | ||||||
20 | provide mass transit service to unserved areas of the District | ||||||
21 | shall be in
the same proportion to the total proceeds as the | ||||||
22 | number of persons residing in
the unserved areas is to the | ||||||
23 | total population of the District. Except as
otherwise provided | ||||||
24 | in this Act, taxes imposed under
this Section and civil |
| |||||||
| |||||||
1 | penalties imposed incident thereto shall be
collected and | ||||||
2 | enforced by the State Department of Revenue.
The Department | ||||||
3 | shall have the power to administer and enforce the taxes
and to | ||||||
4 | determine all rights for refunds for erroneous payments of the | ||||||
5 | taxes.
| ||||||
6 | (b) The Board may impose a Metro East Mass Transit District | ||||||
7 | Retailers'
Occupation Tax upon all persons engaged in the | ||||||
8 | business of selling tangible
personal property at retail in the | ||||||
9 | district at a rate of 1/4 of 1%, or as
authorized under | ||||||
10 | subsection (d-5) of this Section, of the
gross receipts from | ||||||
11 | the sales made in the course of such business within
the | ||||||
12 | district. The tax imposed under this Section and all civil
| ||||||
13 | penalties that may be assessed as an incident thereof shall be | ||||||
14 | collected
and enforced by the State Department of Revenue. The | ||||||
15 | Department shall have
full power to administer and enforce this | ||||||
16 | Section; to collect all taxes
and penalties so collected in the | ||||||
17 | manner hereinafter provided; and to determine
all rights to | ||||||
18 | credit memoranda arising on account of the erroneous payment
of | ||||||
19 | tax or penalty hereunder. In the administration of, and | ||||||
20 | compliance with,
this Section, the Department and persons who | ||||||
21 | are subject to this Section
shall have the same rights, | ||||||
22 | remedies, privileges, immunities, powers and
duties, and be | ||||||
23 | subject to the same conditions, restrictions, limitations,
| ||||||
24 | penalties, exclusions, exemptions and definitions of terms and | ||||||
25 | employ
the same modes of procedure, as are prescribed in | ||||||
26 | Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 |
| |||||||
| |||||||
1 | (in respect to all provisions
therein other than the State rate | ||||||
2 | of tax), 2c, 3 (except as to the
disposition of taxes and | ||||||
3 | penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, | ||||||
4 | 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of
| ||||||
5 | the Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
6 | Uniform Penalty
and Interest Act, as fully as if those | ||||||
7 | provisions were set forth herein.
| ||||||
8 | Persons subject to any tax imposed under the Section may | ||||||
9 | reimburse
themselves for their seller's tax liability | ||||||
10 | hereunder by separately stating
the tax as an additional | ||||||
11 | charge, which charge may be stated in combination,
in a single | ||||||
12 | amount, with State taxes that sellers are required to collect
| ||||||
13 | under the Use Tax Act, in accordance with such bracket | ||||||
14 | schedules as the
Department may prescribe.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under this
Section to a claimant instead of issuing a | ||||||
17 | credit memorandum, the Department
shall notify the State | ||||||
18 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
19 | amount specified, and to the person named, in the notification
| ||||||
20 | from the Department. The refund shall be paid by the State | ||||||
21 | Treasurer out
of the Metro East Mass Transit District tax fund | ||||||
22 | established under
paragraph (h)
of this Section.
| ||||||
23 | If a tax is imposed under this subsection (b), a tax shall | ||||||
24 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
25 | For the purpose of determining whether a tax authorized | ||||||
26 | under this Section
is applicable, a retail sale, by a producer |
| |||||||
| |||||||
1 | of coal or other mineral mined
in Illinois, is a sale at retail | ||||||
2 | at the place where the coal or other mineral
mined in Illinois | ||||||
3 | is extracted from the earth. This paragraph does not
apply to | ||||||
4 | coal or other mineral when it is delivered or shipped by the | ||||||
5 | seller
to the purchaser at a point outside Illinois so that the | ||||||
6 | sale is exempt
under the Federal Constitution as a sale in | ||||||
7 | interstate or foreign commerce.
| ||||||
8 | No tax shall be imposed or collected under this subsection | ||||||
9 | on the sale of a motor vehicle in this State to a resident of | ||||||
10 | another state if that motor vehicle will not be titled in this | ||||||
11 | State.
| ||||||
12 | Nothing in this Section shall be construed to authorize the | ||||||
13 | Metro East
Mass Transit District to impose a tax upon the | ||||||
14 | privilege of engaging in any
business which under the | ||||||
15 | Constitution of the United States may not be made
the subject | ||||||
16 | of taxation by this State.
| ||||||
17 | (c) If a tax has been imposed under subsection (b), a Metro | ||||||
18 | East Mass
Transit District Service Occupation Tax shall
also be | ||||||
19 | imposed upon all persons engaged, in the district, in the | ||||||
20 | business
of making sales of service, who, as an incident to | ||||||
21 | making those sales of
service, transfer tangible personal | ||||||
22 | property within the District, either in
the form of tangible | ||||||
23 | personal property or in the form of real estate as an
incident | ||||||
24 | to a sale of service. The tax rate shall be 1/4%, or as | ||||||
25 | authorized
under subsection (d-5) of this Section, of the | ||||||
26 | selling
price of tangible personal property so transferred |
| |||||||
| |||||||
1 | within the district.
The tax imposed under this paragraph and | ||||||
2 | all civil penalties that may be
assessed as an incident thereof | ||||||
3 | shall be collected and enforced by the
State Department of | ||||||
4 | Revenue. The Department shall have full power to
administer and | ||||||
5 | enforce this paragraph; to collect all taxes and penalties
due | ||||||
6 | hereunder; to dispose of taxes and penalties so collected in | ||||||
7 | the manner
hereinafter provided; and to determine all rights to | ||||||
8 | credit memoranda
arising on account of the erroneous payment of | ||||||
9 | tax or penalty hereunder.
In the administration of, and | ||||||
10 | compliance with this paragraph, the
Department and persons who | ||||||
11 | are subject to this paragraph shall have the
same rights, | ||||||
12 | remedies, privileges, immunities, powers and duties, and be
| ||||||
13 | subject to the same conditions, restrictions, limitations, | ||||||
14 | penalties,
exclusions, exemptions and definitions of terms and | ||||||
15 | employ the same modes
of procedure as are prescribed in | ||||||
16 | Sections 1a-1, 2 (except that the
reference to State in the | ||||||
17 | definition of supplier maintaining a place of
business in this | ||||||
18 | State shall mean the Authority), 2a, 3 through
3-50 (in respect | ||||||
19 | to all provisions therein other than the State rate of
tax), 4 | ||||||
20 | (except that the reference to the State shall be to the | ||||||
21 | Authority),
5, 7, 8 (except that the jurisdiction to which the | ||||||
22 | tax shall be a debt to
the extent indicated in that Section 8 | ||||||
23 | shall be the District), 9 (except as
to the disposition of | ||||||
24 | taxes and penalties collected, and except that
the returned | ||||||
25 | merchandise credit for this tax may not be taken against any
| ||||||
26 | State tax), 10, 11, 12 (except the reference therein to Section |
| |||||||
| |||||||
1 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
2 | reference to the State
shall mean the District), the first | ||||||
3 | paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service | ||||||
4 | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | ||||||
5 | Interest Act, as fully as if those provisions were
set forth | ||||||
6 | herein.
| ||||||
7 | Persons subject to any tax imposed under the authority | ||||||
8 | granted in
this paragraph may reimburse themselves for their | ||||||
9 | serviceman's tax liability
hereunder by separately stating the | ||||||
10 | tax as an additional charge, which
charge may be stated in | ||||||
11 | combination, in a single amount, with State tax
that servicemen | ||||||
12 | are authorized to collect under the Service Use Tax Act, in
| ||||||
13 | accordance with such bracket schedules as the Department may | ||||||
14 | prescribe.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under this
paragraph to a claimant instead of issuing a | ||||||
17 | credit memorandum, the Department
shall notify the State | ||||||
18 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
19 | amount specified, and to the person named, in the notification
| ||||||
20 | from the Department. The refund shall be paid by the State | ||||||
21 | Treasurer out
of the Metro East Mass Transit District tax fund | ||||||
22 | established under
paragraph (h)
of this Section.
| ||||||
23 | Nothing in this paragraph shall be construed to authorize | ||||||
24 | the District
to impose a tax upon the privilege of engaging in | ||||||
25 | any business which under
the Constitution of the United States | ||||||
26 | may not be made the subject of taxation
by the State.
|
| |||||||
| |||||||
1 | (d) If a tax has been imposed under subsection (b), a Metro | ||||||
2 | East Mass
Transit District Use Tax shall
also be imposed upon | ||||||
3 | the privilege of using, in the district, any item of
tangible | ||||||
4 | personal property that is purchased outside the district at
| ||||||
5 | retail from a retailer, and that is titled or registered with | ||||||
6 | an agency of
this State's government, at a rate of 1/4%, or as | ||||||
7 | authorized under subsection
(d-5) of this Section, of the | ||||||
8 | selling price of the
tangible personal property within the | ||||||
9 | District, as "selling price" is
defined in the Use Tax Act. The | ||||||
10 | tax shall be collected from persons whose
Illinois address for | ||||||
11 | titling or registration purposes is given as being in
the | ||||||
12 | District. The tax shall be collected by the Department of | ||||||
13 | Revenue for
the Metro East Mass Transit District. The tax must | ||||||
14 | be paid to the State,
or an exemption determination must be | ||||||
15 | obtained from the Department of
Revenue, before the title or | ||||||
16 | certificate of registration for the property
may be issued. The | ||||||
17 | tax or proof of exemption may be transmitted to the
Department | ||||||
18 | by way of the State agency with which, or the State officer | ||||||
19 | with
whom, the tangible personal property must be titled or | ||||||
20 | registered if the
Department and the State agency or State | ||||||
21 | officer determine that this
procedure will expedite the | ||||||
22 | processing of applications for title or
registration.
| ||||||
23 | The Department shall have full power to administer and | ||||||
24 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
25 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
26 | interest so collected in the manner
hereinafter provided; and |
| |||||||
| |||||||
1 | to determine all rights to credit memoranda or
refunds arising | ||||||
2 | on account of the erroneous payment of tax, penalty or
interest | ||||||
3 | hereunder. In the administration of, and compliance with, this
| ||||||
4 | paragraph, the Department and persons who are subject to this | ||||||
5 | paragraph
shall have the same rights, remedies, privileges, | ||||||
6 | immunities, powers and
duties, and be subject to the same | ||||||
7 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
8 | exemptions and definitions of terms
and employ the same modes | ||||||
9 | of procedure, as are prescribed in Sections 2
(except the | ||||||
10 | definition of "retailer maintaining a place of business in this
| ||||||
11 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
12 | State rate
of tax, and except provisions concerning collection | ||||||
13 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
14 | 19 (except the portions pertaining
to claims by retailers and | ||||||
15 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
16 | the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
17 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
18 | fully as if those provisions were set forth herein.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under this
paragraph to a claimant instead of issuing a | ||||||
21 | credit memorandum, the Department
shall notify the State | ||||||
22 | Comptroller, who shall cause the order
to be drawn for the | ||||||
23 | amount specified, and to the person named, in the
notification | ||||||
24 | from the Department. The refund shall be paid by the State
| ||||||
25 | Treasurer out of the Metro East Mass Transit District tax fund | ||||||
26 | established
under paragraph (h)
of this Section.
|
| |||||||
| |||||||
1 | (d-5) (A) The county board of any county participating in | ||||||
2 | the Metro
East Mass Transit District may authorize, by | ||||||
3 | ordinance, a
referendum on the question of whether the tax | ||||||
4 | rates for the
Metro East Mass Transit District Retailers' | ||||||
5 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
6 | Occupation Tax, and the
Metro East Mass Transit District Use | ||||||
7 | Tax for
the District should be increased from 0.25% to 0.75%.
| ||||||
8 | Upon adopting the ordinance, the county
board shall certify the | ||||||
9 | proposition to the proper election officials who shall
submit | ||||||
10 | the proposition to the voters of the District at the next | ||||||
11 | election,
in accordance with the general election law.
| ||||||
12 | The proposition shall be in substantially the following | ||||||
13 | form:
| ||||||
14 | Shall the tax rates for the Metro East Mass Transit | ||||||
15 | District Retailers'
Occupation Tax, the Metro East Mass | ||||||
16 | Transit District Service Occupation Tax,
and the Metro East | ||||||
17 | Mass Transit District Use Tax be increased from 0.25% to
| ||||||
18 | 0.75%?
| ||||||
19 | (B) Two thousand five hundred electors of any Metro East | ||||||
20 | Mass Transit
District may petition the Chief Judge of the | ||||||
21 | Circuit Court, or any judge of
that Circuit designated by the | ||||||
22 | Chief Judge, in which that District is located
to cause to be | ||||||
23 | submitted to a vote of the electors the question whether the | ||||||
24 | tax
rates for the Metro East Mass Transit District Retailers' | ||||||
25 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
26 | Occupation Tax, and the Metro East
Mass Transit District Use |
| ||||||||||
| ||||||||||
1 | Tax for the District should be increased from 0.25%
to 0.75%.
| |||||||||
2 | Upon submission of such petition the court shall set a date | |||||||||
3 | not less than 10
nor more than 30 days thereafter for a hearing | |||||||||
4 | on the sufficiency thereof.
Notice of the filing of such | |||||||||
5 | petition and of such date shall be given in
writing to the | |||||||||
6 | District and the County Clerk at least 7 days before the date | |||||||||
7 | of
such hearing.
| |||||||||
8 | If such petition is found sufficient, the court shall enter | |||||||||
9 | an order to
submit that proposition at the next election, in | |||||||||
10 | accordance with general
election law.
| |||||||||
11 | The form of the petition shall be in substantially the | |||||||||
12 | following form: To the
Circuit Court of the County of (name of | |||||||||
13 | county):
| |||||||||
14 | We, the undersigned electors of the (name of transit | |||||||||
15 | district),
respectfully petition your honor to submit to a | |||||||||
16 | vote of the electors of (name
of transit district) the | |||||||||
17 | following proposition:
| |||||||||
18 | Shall the tax rates for the Metro East Mass Transit | |||||||||
19 | District Retailers'
Occupation Tax, the Metro East Mass | |||||||||
20 | Transit District Service Occupation Tax,
and the Metro East | |||||||||
21 | Mass Transit District Use Tax be increased from 0.25% to
| |||||||||
22 | 0.75%?
| |||||||||
23 | Name Address, with Street and Number.
| |||||||||
| ||||||||||
26 | (C) The votes shall be recorded as "YES" or "NO". If a |
| |||||||
| |||||||
1 | majority of all
votes
cast on the proposition are for the | ||||||
2 | increase in
the tax rates, the Metro East Mass Transit District | ||||||
3 | shall begin imposing the
increased rates in the District, and
| ||||||
4 | the Department of Revenue shall begin collecting the increased | ||||||
5 | amounts, as
provided under this Section.
An ordinance imposing | ||||||
6 | or discontinuing a tax hereunder or effecting a change
in the | ||||||
7 | rate thereof shall be adopted and a certified copy thereof | ||||||
8 | filed with
the Department on or before the first day of | ||||||
9 | October, whereupon the Department
shall proceed to administer | ||||||
10 | and enforce this Section as of the first day of
January next | ||||||
11 | following the adoption and filing, or on or before the first | ||||||
12 | day
of April, whereupon the Department shall proceed to | ||||||
13 | administer and enforce this
Section as of the first day of July | ||||||
14 | next following the adoption and filing.
| ||||||
15 | (D) If the voters have approved a referendum under this | ||||||
16 | subsection,
before
November 1, 1994, to
increase the tax rate | ||||||
17 | under this subsection, the Metro East Mass Transit
District | ||||||
18 | Board of Trustees may adopt by a majority vote an ordinance at | ||||||
19 | any
time
before January 1, 1995 that excludes from the rate | ||||||
20 | increase tangible personal
property that is titled or | ||||||
21 | registered with an
agency of this State's government.
The | ||||||
22 | ordinance excluding titled or
registered tangible personal | ||||||
23 | property from the rate increase must be filed with
the | ||||||
24 | Department at least 15 days before its effective date.
At any | ||||||
25 | time after adopting an ordinance excluding from the rate | ||||||
26 | increase
tangible personal property that is titled or |
| |||||||
| |||||||
1 | registered with an agency of this
State's government, the Metro | ||||||
2 | East Mass Transit District Board of Trustees may
adopt an | ||||||
3 | ordinance applying the rate increase to that tangible personal
| ||||||
4 | property. The ordinance shall be adopted, and a certified copy | ||||||
5 | of that
ordinance shall be filed with the Department, on or | ||||||
6 | before October 1, whereupon
the Department shall proceed to | ||||||
7 | administer and enforce the rate increase
against tangible | ||||||
8 | personal property titled or registered with an agency of this
| ||||||
9 | State's government as of the following January
1. After | ||||||
10 | December 31, 1995, any reimposed rate increase in effect under | ||||||
11 | this
subsection shall no longer apply to tangible personal | ||||||
12 | property titled or
registered with an agency of this State's | ||||||
13 | government. Beginning January 1,
1996, the Board of Trustees of | ||||||
14 | any Metro East Mass Transit
District may never reimpose a | ||||||
15 | previously excluded tax rate increase on tangible
personal | ||||||
16 | property titled or registered with an agency of this State's
| ||||||
17 | government.
After July 1, 2004, if the voters have approved a | ||||||
18 | referendum under this
subsection to increase the tax rate under | ||||||
19 | this subsection, the Metro East Mass
Transit District Board of | ||||||
20 | Trustees may adopt by a majority vote an ordinance
that | ||||||
21 | excludes from the rate increase tangible personal property that | ||||||
22 | is titled
or registered with an agency of this State's | ||||||
23 | government. The ordinance excluding titled or registered | ||||||
24 | tangible personal property from the rate increase shall be
| ||||||
25 | adopted, and a certified copy of that ordinance shall be filed | ||||||
26 | with the
Department on or before October 1, whereupon the |
| |||||||
| |||||||
1 | Department shall administer and enforce this exclusion from the | ||||||
2 | rate increase as of the
following January 1, or on or before | ||||||
3 | April 1, whereupon the Department shall
administer and enforce | ||||||
4 | this exclusion from the rate increase as of the
following July | ||||||
5 | 1. The Board of Trustees of any Metro East Mass Transit | ||||||
6 | District
may never
reimpose a previously excluded tax rate | ||||||
7 | increase on tangible personal property
titled or registered | ||||||
8 | with an agency of this State's government.
| ||||||
9 | (d-6) If the Board of Trustees of any Metro East Mass | ||||||
10 | Transit District has
imposed a rate increase under subsection | ||||||
11 | (d-5) and filed an
ordinance with the Department of Revenue | ||||||
12 | excluding titled property from the
higher rate, then that Board | ||||||
13 | may, by ordinance adopted with
the concurrence of two-thirds of | ||||||
14 | the then trustees, impose throughout the
District a fee. The | ||||||
15 | fee on the excluded property shall not exceed $20 per
retail | ||||||
16 | transaction or an
amount
equal to the amount of tax excluded, | ||||||
17 | whichever is less, on
tangible personal property that is titled | ||||||
18 | or registered with an agency of this
State's government. | ||||||
19 | Beginning July 1, 2004, the fee shall apply only to
titled | ||||||
20 | property that is subject to either the Metro East Mass Transit | ||||||
21 | District
Retailers' Occupation Tax or the Metro East Mass | ||||||
22 | Transit District Service
Occupation Tax. No fee shall be | ||||||
23 | imposed or collected under this subsection on the sale of a | ||||||
24 | motor vehicle in this State to a resident of another state if | ||||||
25 | that motor vehicle will not be titled in this State.
| ||||||
26 | (d-7) Until June 30, 2004, if a fee has been imposed under |
| |||||||
| |||||||
1 | subsection
(d-6), a fee shall also
be imposed upon the | ||||||
2 | privilege of using, in the district, any item of tangible
| ||||||
3 | personal property that is titled or registered with any agency | ||||||
4 | of this State's
government, in an amount equal to the amount of | ||||||
5 | the fee imposed under
subsection (d-6).
| ||||||
6 | (d-7.1) Beginning July 1, 2004, any fee imposed by the | ||||||
7 | Board of Trustees
of any Metro East Mass Transit District under | ||||||
8 | subsection (d-6) and all civil
penalties that may be assessed | ||||||
9 | as an incident of the fees shall be collected
and enforced by | ||||||
10 | the State Department of Revenue. Reference to "taxes" in this
| ||||||
11 | Section shall be construed to apply to the administration, | ||||||
12 | payment, and
remittance of all fees under this Section. For | ||||||
13 | purposes of any fee imposed
under subsection (d-6), 4% of the | ||||||
14 | fee, penalty, and interest received by the
Department in the | ||||||
15 | first 12 months that the fee is collected and enforced by
the | ||||||
16 | Department and 2% of the fee, penalty, and interest following | ||||||
17 | the first
12 months shall be deposited into the Tax Compliance | ||||||
18 | and Administration
Fund and shall be used by the Department, | ||||||
19 | subject to appropriation, to cover
the costs of the Department. | ||||||
20 | No retailers' discount shall apply to any fee
imposed under | ||||||
21 | subsection (d-6).
| ||||||
22 | (d-8) No item of titled property shall be subject to both
| ||||||
23 | the higher rate approved by referendum, as authorized under | ||||||
24 | subsection (d-5),
and any fee imposed under subsection (d-6) or | ||||||
25 | (d-7).
| ||||||
26 | (d-9) (Blank).
|
| |||||||
| |||||||
1 | (d-10) (Blank).
| ||||||
2 | (e) A certificate of registration issued by the State | ||||||
3 | Department of
Revenue to a retailer under the Retailers' | ||||||
4 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
5 | shall permit the registrant to engage in a
business that is | ||||||
6 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
7 | this Section and no additional registration shall be required | ||||||
8 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
9 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
10 | tax imposed under paragraph (c)
of this Section.
| ||||||
11 | (f) (Blank).
| ||||||
12 | (g) Any ordinance imposing or discontinuing any tax under | ||||||
13 | this
Section shall be adopted and a certified copy thereof | ||||||
14 | filed with the
Department on or before June 1, whereupon the | ||||||
15 | Department of Revenue shall
proceed to administer and enforce | ||||||
16 | this Section on behalf of the Metro East
Mass Transit District | ||||||
17 | as of September 1 next following such
adoption and filing. | ||||||
18 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
19 | or discontinuing the tax hereunder shall be adopted and a
| ||||||
20 | certified copy thereof filed with the Department on or before | ||||||
21 | the first day
of July, whereupon the Department shall proceed | ||||||
22 | to administer and enforce
this Section as of the first day of | ||||||
23 | October next following such adoption
and filing. Beginning | ||||||
24 | January 1, 1993, except as provided in subsection
(d-5) of this | ||||||
25 | Section, an ordinance or resolution imposing
or discontinuing | ||||||
26 | the tax hereunder shall be adopted and a certified copy
thereof |
| |||||||
| |||||||
1 | filed with the Department on or before the first day of | ||||||
2 | October,
whereupon the Department shall proceed to administer | ||||||
3 | and enforce this
Section as of the first day of January next | ||||||
4 | following such adoption and
filing,
or, beginning January 1, | ||||||
5 | 2004, on or before the first day of April, whereupon
the | ||||||
6 | Department shall proceed to administer and enforce this Section | ||||||
7 | as of the
first day of July next following the adoption and | ||||||
8 | filing.
| ||||||
9 | (h) Except as provided in subsection (d-7.1), the State | ||||||
10 | Department of
Revenue shall, upon collecting any taxes as
| ||||||
11 | provided in this Section, pay the taxes over to the State | ||||||
12 | Treasurer as
trustee for the District. The taxes shall be held | ||||||
13 | in a trust fund outside
the State Treasury. | ||||||
14 | As soon as possible after the first day of each month, | ||||||
15 | beginning January 1, 2011, upon certification of the Department | ||||||
16 | of Revenue, the Comptroller shall order transferred, and the | ||||||
17 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
18 | local sales tax increment, as defined in the Innovation | ||||||
19 | Development and Economy Act, collected under this Section | ||||||
20 | during the second preceding calendar month for sales within a | ||||||
21 | STAR bond district. The Department shall make this | ||||||
22 | certification only if the local mass transit district imposes a | ||||||
23 | tax on real property as provided in the definition of "local | ||||||
24 | sales taxes" under the Innovation Development and Economy Act. | ||||||
25 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
26 | on or before the 25th day of each calendar month, the
State |
| |||||||
| |||||||
1 | Department of Revenue shall prepare and certify to the | ||||||
2 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
3 | the District, which shall be
the amount (not including credit | ||||||
4 | memoranda) collected under this Section during the second | ||||||
5 | preceding calendar month by the Department plus an amount the | ||||||
6 | Department determines is necessary to offset any amounts that | ||||||
7 | were erroneously paid to a different taxing body, and not | ||||||
8 | including any amount equal to the amount of refunds made during | ||||||
9 | the second preceding calendar month by the Department on behalf | ||||||
10 | of the District, and not including any amount that the | ||||||
11 | Department determines is necessary to offset any amounts that | ||||||
12 | were payable to a different taxing body but were erroneously | ||||||
13 | paid to the District, and less any amounts that are transferred | ||||||
14 | to the STAR Bonds Revenue Fund, less 1% 2% of the remainder, | ||||||
15 | which the Department shall transfer into the Tax Compliance and | ||||||
16 | Administration Fund. The Department, at the time of each | ||||||
17 | monthly disbursement to the District, shall prepare and certify | ||||||
18 | to the State Comptroller the amount to be transferred into the | ||||||
19 | Tax Compliance and Administration Fund under this subsection. | ||||||
20 | Within 10 days after receipt by
the Comptroller of the | ||||||
21 | certification of the amount to be paid to the
District and the | ||||||
22 | Tax Compliance and Administration Fund, the Comptroller shall | ||||||
23 | cause an order to be drawn for payment
for the amount in | ||||||
24 | accordance with the direction in the certification.
| ||||||
25 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
| |||||||
| |||||||
1 | Section 30. The Regional Transportation Authority Act is | ||||||
2 | amended by changing Section 4.03 as follows:
| ||||||
3 | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| ||||||
4 | Sec. 4.03. Taxes.
| ||||||
5 | (a) In order to carry out any of the powers or
purposes of | ||||||
6 | the Authority, the Board may by ordinance adopted with the
| ||||||
7 | concurrence of 12
of the then Directors, impose throughout the
| ||||||
8 | metropolitan region any or all of the taxes provided in this | ||||||
9 | Section.
Except as otherwise provided in this Act, taxes | ||||||
10 | imposed under this
Section and civil penalties imposed incident | ||||||
11 | thereto shall be collected
and enforced by the State Department | ||||||
12 | of Revenue. The Department shall
have the power to administer | ||||||
13 | and enforce the taxes and to determine all
rights for refunds | ||||||
14 | for erroneous payments of the taxes. Nothing in Public Act | ||||||
15 | 95-708 is intended to invalidate any taxes currently imposed by | ||||||
16 | the Authority. The increased vote requirements to impose a tax | ||||||
17 | shall only apply to actions taken after January 1, 2008 (the | ||||||
18 | effective date of Public Act 95-708).
| ||||||
19 | (b) The Board may impose a public transportation tax upon | ||||||
20 | all
persons engaged in the metropolitan region in the business | ||||||
21 | of selling at
retail motor fuel for operation of motor vehicles | ||||||
22 | upon public highways. The
tax shall be at a rate not to exceed | ||||||
23 | 5% of the gross receipts from the sales
of motor fuel in the | ||||||
24 | course of the business. As used in this Act, the term
"motor | ||||||
25 | fuel" shall have the same meaning as in the Motor Fuel Tax Law. |
| |||||||
| |||||||
1 | The Board may provide for details of the tax. The provisions of
| ||||||
2 | any tax shall conform, as closely as may be practicable, to the | ||||||
3 | provisions
of the Municipal Retailers Occupation Tax Act, | ||||||
4 | including without limitation,
conformity to penalties with | ||||||
5 | respect to the tax imposed and as to the powers of
the State | ||||||
6 | Department of Revenue to promulgate and enforce rules and | ||||||
7 | regulations
relating to the administration and enforcement of | ||||||
8 | the provisions of the tax
imposed, except that reference in the | ||||||
9 | Act to any municipality shall refer to
the Authority and the | ||||||
10 | tax shall be imposed only with regard to receipts from
sales of | ||||||
11 | motor fuel in the metropolitan region, at rates as limited by | ||||||
12 | this
Section.
| ||||||
13 | (c) In connection with the tax imposed under paragraph (b) | ||||||
14 | of
this Section the Board may impose a tax upon the privilege | ||||||
15 | of using in
the metropolitan region motor fuel for the | ||||||
16 | operation of a motor vehicle
upon public highways, the tax to | ||||||
17 | be at a rate not in excess of the rate
of tax imposed under | ||||||
18 | paragraph (b) of this Section. The Board may
provide for | ||||||
19 | details of the tax.
| ||||||
20 | (d) The Board may impose a motor vehicle parking tax upon | ||||||
21 | the
privilege of parking motor vehicles at off-street parking | ||||||
22 | facilities in
the metropolitan region at which a fee is | ||||||
23 | charged, and may provide for
reasonable classifications in and | ||||||
24 | exemptions to the tax, for
administration and enforcement | ||||||
25 | thereof and for civil penalties and
refunds thereunder and may | ||||||
26 | provide criminal penalties thereunder, the
maximum penalties |
| |||||||
| |||||||
1 | not to exceed the maximum criminal penalties provided
in the | ||||||
2 | Retailers' Occupation Tax Act. The
Authority may collect and | ||||||
3 | enforce the tax itself or by contract with
any unit of local | ||||||
4 | government. The State Department of Revenue shall have
no | ||||||
5 | responsibility for the collection and enforcement unless the
| ||||||
6 | Department agrees with the Authority to undertake the | ||||||
7 | collection and
enforcement. As used in this paragraph, the term | ||||||
8 | "parking facility"
means a parking area or structure having | ||||||
9 | parking spaces for more than 2
vehicles at which motor vehicles | ||||||
10 | are permitted to park in return for an
hourly, daily, or other | ||||||
11 | periodic fee, whether publicly or privately
owned, but does not | ||||||
12 | include parking spaces on a public street, the use
of which is | ||||||
13 | regulated by parking meters.
| ||||||
14 | (e) The Board may impose a Regional Transportation | ||||||
15 | Authority
Retailers' Occupation Tax upon all persons engaged in | ||||||
16 | the business of
selling tangible personal property at retail in | ||||||
17 | the metropolitan region.
In Cook County the tax rate shall be | ||||||
18 | 1.25%
of the gross receipts from sales
of food for human | ||||||
19 | consumption that is to be consumed off the premises
where it is | ||||||
20 | sold (other than alcoholic beverages, soft drinks and food
that | ||||||
21 | has been prepared for immediate consumption) and prescription | ||||||
22 | and
nonprescription medicines, drugs, medical appliances and | ||||||
23 | insulin, urine
testing materials, syringes and needles used by | ||||||
24 | diabetics, and 1%
of the
gross receipts from other taxable | ||||||
25 | sales made in the course of that business.
In DuPage, Kane, | ||||||
26 | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
|
| |||||||
| |||||||
1 | of the gross receipts from all taxable sales made in the course | ||||||
2 | of that
business. The tax
imposed under this Section and all | ||||||
3 | civil penalties that may be
assessed as an incident thereof | ||||||
4 | shall be collected and enforced by the
State Department of | ||||||
5 | Revenue. The Department shall have full power to
administer and | ||||||
6 | enforce this Section; to collect all taxes and penalties
so | ||||||
7 | collected in the manner hereinafter provided; and to determine | ||||||
8 | all
rights to credit memoranda arising on account of the | ||||||
9 | erroneous payment
of tax or penalty hereunder. In the | ||||||
10 | administration of, and compliance
with this Section, the | ||||||
11 | Department and persons who are subject to this
Section shall | ||||||
12 | have the same rights, remedies, privileges, immunities,
powers | ||||||
13 | and duties, and be subject to the same conditions, | ||||||
14 | restrictions,
limitations, penalties, exclusions, exemptions | ||||||
15 | and definitions of terms,
and employ the same modes of | ||||||
16 | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, | ||||||
17 | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions | ||||||
18 | therein other than the State rate of tax), 2c, 3 (except as to
| ||||||
19 | the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
20 | 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
21 | 7, 8, 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act | ||||||
22 | and Section 3-7 of the
Uniform Penalty and Interest Act, as | ||||||
23 | fully as if those
provisions were set forth herein.
| ||||||
24 | Persons subject to any tax imposed under the authority | ||||||
25 | granted
in this Section may reimburse themselves for their | ||||||
26 | seller's tax
liability hereunder by separately stating the tax |
| |||||||
| |||||||
1 | as an additional
charge, which charge may be stated in | ||||||
2 | combination in a single amount
with State taxes that sellers | ||||||
3 | are required to collect under the Use
Tax Act, under any | ||||||
4 | bracket schedules the
Department may prescribe.
| ||||||
5 | Whenever the Department determines that a refund should be | ||||||
6 | made under
this Section to a claimant instead of issuing a | ||||||
7 | credit memorandum, the
Department shall notify the State | ||||||
8 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
9 | amount specified, and to the person named,
in the notification | ||||||
10 | from the Department. The refund shall be paid by
the State | ||||||
11 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
12 | established under paragraph (n) of this Section.
| ||||||
13 | If a tax is imposed under this subsection (e), a tax shall | ||||||
14 | also
be imposed under subsections (f) and (g) of this Section.
| ||||||
15 | For the purpose of determining whether a tax authorized | ||||||
16 | under this
Section is applicable, a retail sale by a producer | ||||||
17 | of coal or other
mineral mined in Illinois, is a sale at retail | ||||||
18 | at the place where the
coal or other mineral mined in Illinois | ||||||
19 | is extracted from the earth.
This paragraph does not apply to | ||||||
20 | coal or other mineral when it is
delivered or shipped by the | ||||||
21 | seller to the purchaser at a point outside
Illinois so that the | ||||||
22 | sale is exempt under the Federal Constitution as a
sale in | ||||||
23 | interstate or foreign commerce.
| ||||||
24 | No tax shall be imposed or collected under this subsection | ||||||
25 | on the sale of a motor vehicle in this State to a resident of | ||||||
26 | another state if that motor vehicle will not be titled in this |
| |||||||
| |||||||
1 | State.
| ||||||
2 | Nothing in this Section shall be construed to authorize the | ||||||
3 | Regional
Transportation Authority to impose a tax upon the | ||||||
4 | privilege of engaging
in any business that under the | ||||||
5 | Constitution of the United States may
not be made the subject | ||||||
6 | of taxation by this State.
| ||||||
7 | (f) If a tax has been imposed under paragraph (e), a
| ||||||
8 | Regional Transportation Authority Service Occupation
Tax shall
| ||||||
9 | also be imposed upon all persons engaged, in the metropolitan | ||||||
10 | region in
the business of making sales of service, who as an | ||||||
11 | incident to making the sales
of service, transfer tangible | ||||||
12 | personal property within the metropolitan region,
either in the | ||||||
13 | form of tangible personal property or in the form of real | ||||||
14 | estate
as an incident to a sale of service. In Cook County, the | ||||||
15 | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | ||||||
16 | food prepared for
immediate consumption and transferred | ||||||
17 | incident to a sale of service subject
to the service occupation | ||||||
18 | tax by an entity licensed under the Hospital
Licensing Act, the | ||||||
19 | Nursing Home Care Act, the Specialized Mental Health | ||||||
20 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
21 | the MC/DD Act that is located in the metropolitan
region; (2) | ||||||
22 | 1.25%
of the selling price of food for human consumption that | ||||||
23 | is to
be consumed off the premises where it is sold (other than | ||||||
24 | alcoholic
beverages, soft drinks and food that has been | ||||||
25 | prepared for immediate
consumption) and prescription and | ||||||
26 | nonprescription medicines, drugs, medical
appliances and |
| |||||||
| |||||||
1 | insulin, urine testing materials, syringes and needles used
by | ||||||
2 | diabetics; and (3) 1%
of the selling price from other taxable | ||||||
3 | sales of
tangible personal property transferred. In DuPage, | ||||||
4 | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
| ||||||
5 | of the selling price
of all tangible personal property | ||||||
6 | transferred.
| ||||||
7 | The tax imposed under this paragraph and all civil
| ||||||
8 | penalties that may be assessed as an incident thereof shall be | ||||||
9 | collected
and enforced by the State Department of Revenue. The | ||||||
10 | Department shall
have full power to administer and enforce this | ||||||
11 | paragraph; to collect all
taxes and penalties due hereunder; to | ||||||
12 | dispose of taxes and penalties
collected in the manner | ||||||
13 | hereinafter provided; and to determine all
rights to credit | ||||||
14 | memoranda arising on account of the erroneous payment
of tax or | ||||||
15 | penalty hereunder. In the administration of and compliance
with | ||||||
16 | this paragraph, the Department and persons who are subject to | ||||||
17 | this
paragraph shall have the same rights, remedies, | ||||||
18 | privileges, immunities,
powers and duties, and be subject to | ||||||
19 | the same conditions, restrictions,
limitations, penalties, | ||||||
20 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
21 | same modes of procedure, as are prescribed in Sections 1a-1, 2,
| ||||||
22 | 2a, 3 through 3-50 (in respect to all provisions therein other | ||||||
23 | than the
State rate of tax), 4 (except that the reference to | ||||||
24 | the State shall be to
the Authority), 5, 7, 8 (except that the | ||||||
25 | jurisdiction to which the tax
shall be a debt to the extent | ||||||
26 | indicated in that Section 8 shall be the
Authority), 9 (except |
| |||||||
| |||||||
1 | as to the disposition of taxes and penalties
collected, and | ||||||
2 | except that the returned merchandise credit for this tax may
| ||||||
3 | not be taken against any State tax), 10, 11, 12 (except the | ||||||
4 | reference
therein to Section 2b of the Retailers' Occupation | ||||||
5 | Tax Act), 13 (except
that any reference to the State shall mean | ||||||
6 | the Authority), the first
paragraph of Section 15, 16, 17, 18, | ||||||
7 | 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of | ||||||
8 | the Uniform Penalty and Interest
Act, as fully as if those | ||||||
9 | provisions were set forth herein.
| ||||||
10 | Persons subject to any tax imposed under the authority | ||||||
11 | granted
in this paragraph may reimburse themselves for their | ||||||
12 | serviceman's tax
liability hereunder by separately stating the | ||||||
13 | tax as an additional
charge, that charge may be stated in | ||||||
14 | combination in a single amount
with State tax that servicemen | ||||||
15 | are authorized to collect under the
Service Use Tax Act, under | ||||||
16 | any bracket schedules the
Department may prescribe.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under
this paragraph to a claimant instead of issuing a | ||||||
19 | credit memorandum, the
Department shall notify the State | ||||||
20 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
21 | amount specified, and to the person named
in the notification | ||||||
22 | from the Department. The refund shall be paid by
the State | ||||||
23 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
24 | established under paragraph (n) of this Section.
| ||||||
25 | Nothing in this paragraph shall be construed to authorize | ||||||
26 | the
Authority to impose a tax upon the privilege of engaging in |
| |||||||
| |||||||
1 | any business
that under the Constitution of the United States | ||||||
2 | may not be made the
subject of taxation by the State.
| ||||||
3 | (g) If a tax has been imposed under paragraph (e), a tax | ||||||
4 | shall
also be imposed upon the privilege of using in the | ||||||
5 | metropolitan region,
any item of tangible personal property | ||||||
6 | that is purchased outside the
metropolitan region at retail | ||||||
7 | from a retailer, and that is titled or
registered with an | ||||||
8 | agency of this State's government. In Cook County the
tax rate | ||||||
9 | shall be 1%
of the selling price of the tangible personal | ||||||
10 | property,
as "selling price" is defined in the Use Tax Act. In | ||||||
11 | DuPage, Kane, Lake,
McHenry and Will counties the tax rate | ||||||
12 | shall be 0.75%
of the selling price of
the tangible personal | ||||||
13 | property, as "selling price" is defined in the
Use Tax Act. The | ||||||
14 | tax shall be collected from persons whose Illinois
address for | ||||||
15 | titling or registration purposes is given as being in the
| ||||||
16 | metropolitan region. The tax shall be collected by the | ||||||
17 | Department of
Revenue for the Regional Transportation | ||||||
18 | Authority. The tax must be paid
to the State, or an exemption | ||||||
19 | determination must be obtained from the
Department of Revenue, | ||||||
20 | before the title or certificate of registration for
the | ||||||
21 | property may be issued. The tax or proof of exemption may be
| ||||||
22 | transmitted to the Department by way of the State agency with | ||||||
23 | which, or the
State officer with whom, the tangible personal | ||||||
24 | property must be titled or
registered if the Department and the | ||||||
25 | State agency or State officer
determine that this procedure | ||||||
26 | will expedite the processing of applications
for title or |
| |||||||
| |||||||
1 | registration.
| ||||||
2 | The Department shall have full power to administer and | ||||||
3 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
4 | interest due hereunder;
to dispose of taxes, penalties and | ||||||
5 | interest collected in the manner
hereinafter provided; and to | ||||||
6 | determine all rights to credit memoranda or
refunds arising on | ||||||
7 | account of the erroneous payment of tax, penalty or
interest | ||||||
8 | hereunder. In the administration of and compliance with this
| ||||||
9 | paragraph, the Department and persons who are subject to this | ||||||
10 | paragraph
shall have the same rights, remedies, privileges, | ||||||
11 | immunities, powers and
duties, and be subject to the same | ||||||
12 | conditions, restrictions,
limitations, penalties, exclusions, | ||||||
13 | exemptions and definitions of terms
and employ the same modes | ||||||
14 | of procedure, as are prescribed in Sections 2
(except the | ||||||
15 | definition of "retailer maintaining a place of business in this
| ||||||
16 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
17 | State rate
of tax, and except provisions concerning collection | ||||||
18 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
19 | 19 (except the portions pertaining
to claims by retailers and | ||||||
20 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
21 | the Use Tax Act, and are not inconsistent with this
paragraph, | ||||||
22 | as fully as if those provisions were set forth herein.
| ||||||
23 | Whenever the Department determines that a refund should be | ||||||
24 | made under
this paragraph to a claimant instead of issuing a | ||||||
25 | credit memorandum, the
Department shall notify the State | ||||||
26 | Comptroller, who shall cause the order
to be drawn for the |
| |||||||
| |||||||
1 | amount specified, and to the person named in the
notification | ||||||
2 | from the Department. The refund shall be paid by the State
| ||||||
3 | Treasurer out of the Regional Transportation Authority tax fund
| ||||||
4 | established under paragraph (n) of this Section.
| ||||||
5 | (h) The Authority may impose a replacement vehicle tax of | ||||||
6 | $50 on any
passenger car as defined in Section 1-157 of the | ||||||
7 | Illinois Vehicle Code
purchased within the metropolitan region | ||||||
8 | by or on behalf of an
insurance company to replace a passenger | ||||||
9 | car of
an insured person in settlement of a total loss claim. | ||||||
10 | The tax imposed
may not become effective before the first day | ||||||
11 | of the month following the
passage of the ordinance imposing | ||||||
12 | the tax and receipt of a certified copy
of the ordinance by the | ||||||
13 | Department of Revenue. The Department of Revenue
shall collect | ||||||
14 | the tax for the Authority in accordance with Sections 3-2002
| ||||||
15 | and 3-2003 of the Illinois Vehicle Code.
| ||||||
16 | The Department shall immediately pay over to the State | ||||||
17 | Treasurer,
ex officio, as trustee, all taxes collected | ||||||
18 | hereunder. | ||||||
19 | As soon as possible after the first day of each month, | ||||||
20 | beginning January 1, 2011, upon certification of the Department | ||||||
21 | of Revenue, the Comptroller shall order transferred, and the | ||||||
22 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
23 | local sales tax increment, as defined in the Innovation | ||||||
24 | Development and Economy Act, collected under this Section | ||||||
25 | during the second preceding calendar month for sales within a | ||||||
26 | STAR bond district. |
| |||||||
| |||||||
1 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
2 | on
or before the 25th day of each calendar month, the | ||||||
3 | Department shall
prepare and certify to the Comptroller the | ||||||
4 | disbursement of stated sums
of money to the Authority. The | ||||||
5 | amount to be paid to the Authority shall be
the amount | ||||||
6 | collected hereunder during the second preceding calendar month
| ||||||
7 | by the Department, less any amount determined by the Department | ||||||
8 | to be
necessary for the payment of refunds, and less any | ||||||
9 | amounts that are transferred to the STAR Bonds Revenue Fund. | ||||||
10 | Within 10 days after receipt by the
Comptroller of the | ||||||
11 | disbursement certification to the Authority provided
for in | ||||||
12 | this Section to be given to the Comptroller by the Department, | ||||||
13 | the
Comptroller shall cause the orders to be drawn for that | ||||||
14 | amount in
accordance with the directions contained in the | ||||||
15 | certification.
| ||||||
16 | (i) The Board may not impose any other taxes except as it | ||||||
17 | may from
time to time be authorized by law to impose.
| ||||||
18 | (j) A certificate of registration issued by the State | ||||||
19 | Department of
Revenue to a retailer under the Retailers' | ||||||
20 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
21 | shall permit the registrant to engage in a
business that is | ||||||
22 | taxed under the tax imposed under paragraphs
(b), (e), (f) or | ||||||
23 | (g) of this Section and no additional registration
shall be | ||||||
24 | required under the tax. A certificate issued under the
Use Tax | ||||||
25 | Act or the Service Use Tax Act shall be applicable with regard | ||||||
26 | to
any tax imposed under paragraph (c) of this Section.
|
| |||||||
| |||||||
1 | (k) The provisions of any tax imposed under paragraph (c) | ||||||
2 | of
this Section shall conform as closely as may be practicable | ||||||
3 | to the
provisions of the Use Tax Act, including
without | ||||||
4 | limitation conformity as to penalties with respect to the tax
| ||||||
5 | imposed and as to the powers of the State Department of Revenue | ||||||
6 | to
promulgate and enforce rules and regulations relating to the
| ||||||
7 | administration and enforcement of the provisions of the tax | ||||||
8 | imposed.
The taxes shall be imposed only on use within the | ||||||
9 | metropolitan region
and at rates as provided in the paragraph.
| ||||||
10 | (l) The Board in imposing any tax as provided in paragraphs | ||||||
11 | (b)
and (c) of this Section, shall, after seeking the advice of | ||||||
12 | the State
Department of Revenue, provide means for retailers, | ||||||
13 | users or purchasers
of motor fuel for purposes other than those | ||||||
14 | with regard to which the
taxes may be imposed as provided in | ||||||
15 | those paragraphs to receive refunds
of taxes improperly paid, | ||||||
16 | which provisions may be at variance with the
refund provisions | ||||||
17 | as applicable under the Municipal Retailers
Occupation Tax Act. | ||||||
18 | The State Department of Revenue may provide for
certificates of | ||||||
19 | registration for users or purchasers of motor fuel for purposes
| ||||||
20 | other than those with regard to which taxes may be imposed as | ||||||
21 | provided in
paragraphs (b) and (c) of this Section to | ||||||
22 | facilitate the reporting and
nontaxability of the exempt sales | ||||||
23 | or uses.
| ||||||
24 | (m) Any ordinance imposing or discontinuing any tax under | ||||||
25 | this Section shall
be adopted and a certified copy thereof | ||||||
26 | filed with the Department on or before
June 1, whereupon the |
| |||||||
| |||||||
1 | Department of Revenue shall proceed to administer and
enforce | ||||||
2 | this Section on behalf of the Regional Transportation Authority | ||||||
3 | as of
September 1 next following such adoption and filing.
| ||||||
4 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
5 | or
discontinuing the tax hereunder shall be adopted and a | ||||||
6 | certified copy
thereof filed with the Department on or before | ||||||
7 | the first day of July,
whereupon the Department shall proceed | ||||||
8 | to administer and enforce this
Section as of the first day of | ||||||
9 | October next following such adoption and
filing. Beginning | ||||||
10 | January 1, 1993, an ordinance or resolution imposing, | ||||||
11 | increasing, decreasing, or
discontinuing the tax hereunder | ||||||
12 | shall be adopted and a certified copy
thereof filed with the | ||||||
13 | Department,
whereupon the Department shall proceed to | ||||||
14 | administer and enforce this
Section as of the first day of the | ||||||
15 | first month to occur not less than 60 days
following such | ||||||
16 | adoption and filing. Any ordinance or resolution of the | ||||||
17 | Authority imposing a tax under this Section and in effect on | ||||||
18 | August 1, 2007 shall remain in full force and effect and shall | ||||||
19 | be administered by the Department of Revenue under the terms | ||||||
20 | and conditions and rates of tax established by such ordinance | ||||||
21 | or resolution until the Department begins administering and | ||||||
22 | enforcing an increased tax under this Section as authorized by | ||||||
23 | Public Act 95-708. The tax rates authorized by Public Act | ||||||
24 | 95-708 are effective only if imposed by ordinance of the | ||||||
25 | Authority.
| ||||||
26 | (n) Except as otherwise provided in this subsection (n), |
| |||||||
| |||||||
1 | the State Department of Revenue shall, upon collecting any | ||||||
2 | taxes
as provided in this Section, pay the taxes over to the | ||||||
3 | State Treasurer
as trustee for the Authority. The taxes shall | ||||||
4 | be held in a trust fund
outside the State Treasury. On or | ||||||
5 | before the 25th day of each calendar
month, the State | ||||||
6 | Department of Revenue shall prepare and certify to the
| ||||||
7 | Comptroller of the State of Illinois and
to the Authority (i) | ||||||
8 | the
amount of taxes collected in each County other than Cook | ||||||
9 | County in the
metropolitan region, (ii)
the amount of taxes | ||||||
10 | collected within the City
of Chicago,
and (iii) the amount | ||||||
11 | collected in that portion
of Cook County outside of Chicago, | ||||||
12 | each amount less the amount necessary for the payment
of | ||||||
13 | refunds to taxpayers located in those areas described in items | ||||||
14 | (i), (ii), and (iii), and less 1% 2% of the remainder, which | ||||||
15 | shall be transferred from the trust fund into the Tax | ||||||
16 | Compliance and Administration Fund. The Department, at the time | ||||||
17 | of each monthly disbursement to the Authority, shall prepare | ||||||
18 | and certify to the State Comptroller the amount to be | ||||||
19 | transferred into the Tax Compliance and Administration Fund | ||||||
20 | under this subsection.
Within 10 days after receipt by the | ||||||
21 | Comptroller of the certification of
the amounts, the | ||||||
22 | Comptroller shall cause an
order to be drawn for the transfer | ||||||
23 | of the amount certified into the Tax Compliance and | ||||||
24 | Administration Fund and the payment of two-thirds of the | ||||||
25 | amounts certified in item (i) of this subsection to the | ||||||
26 | Authority and one-third of the amounts certified in item (i) of |
| |||||||
| |||||||
1 | this subsection to the respective counties other than Cook | ||||||
2 | County and the amount certified in items (ii) and (iii) of this | ||||||
3 | subsection to the Authority.
| ||||||
4 | In addition to the disbursement required by the preceding | ||||||
5 | paragraph, an
allocation shall be made in July 1991 and each | ||||||
6 | year thereafter to the
Regional Transportation Authority. The | ||||||
7 | allocation shall be made in an
amount equal to the average | ||||||
8 | monthly distribution during the preceding
calendar year | ||||||
9 | (excluding the 2 months of lowest receipts) and the
allocation | ||||||
10 | shall include the amount of average monthly distribution from
| ||||||
11 | the Regional Transportation Authority Occupation and Use Tax | ||||||
12 | Replacement
Fund. The distribution made in July 1992 and each | ||||||
13 | year thereafter under
this paragraph and the preceding | ||||||
14 | paragraph shall be reduced by the amount
allocated and | ||||||
15 | disbursed under this paragraph in the preceding calendar
year. | ||||||
16 | The Department of Revenue shall prepare and certify to the
| ||||||
17 | Comptroller for disbursement the allocations made in | ||||||
18 | accordance with this
paragraph.
| ||||||
19 | (o) Failure to adopt a budget ordinance or otherwise to | ||||||
20 | comply with
Section 4.01 of this Act or to adopt a Five-year | ||||||
21 | Capital Program or otherwise to
comply with paragraph (b) of | ||||||
22 | Section 2.01 of this Act shall not affect
the validity of any | ||||||
23 | tax imposed by the Authority otherwise in conformity
with law.
| ||||||
24 | (p) At no time shall a public transportation tax or motor | ||||||
25 | vehicle
parking tax authorized under paragraphs (b), (c) and | ||||||
26 | (d) of this Section
be in effect at the same time as any |
| |||||||
| |||||||
1 | retailers' occupation, use or
service occupation tax | ||||||
2 | authorized under paragraphs (e), (f) and (g) of
this Section is | ||||||
3 | in effect.
| ||||||
4 | Any taxes imposed under the authority provided in | ||||||
5 | paragraphs (b), (c)
and (d) shall remain in effect only until | ||||||
6 | the time as any tax
authorized by paragraphs (e), (f) or (g) of | ||||||
7 | this Section are imposed and
becomes effective. Once any tax | ||||||
8 | authorized by paragraphs (e), (f) or (g)
is imposed the Board | ||||||
9 | may not reimpose taxes as authorized in paragraphs
(b), (c) and | ||||||
10 | (d) of the Section unless any tax authorized by
paragraphs (e), | ||||||
11 | (f) or (g) of this Section becomes ineffective by means
other | ||||||
12 | than an ordinance of the Board.
| ||||||
13 | (q) Any existing rights, remedies and obligations | ||||||
14 | (including
enforcement by the Regional Transportation | ||||||
15 | Authority) arising under any
tax imposed under paragraphs (b), | ||||||
16 | (c) or (d) of this Section shall not
be affected by the | ||||||
17 | imposition of a tax under paragraphs (e), (f) or (g)
of this | ||||||
18 | Section.
| ||||||
19 | (Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15; | ||||||
20 | 99-642, eff. 7-28-16; 100-23, eff. 7-6-17.)
| ||||||
21 | Section 35. The Water Commission Act of 1985 is amended by | ||||||
22 | changing Section 4 as follows:
| ||||||
23 | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| ||||||
24 | Sec. 4. Taxes. |
| |||||||
| |||||||
1 | (a) The board of commissioners of any county water | ||||||
2 | commission
may, by ordinance, impose throughout the territory | ||||||
3 | of the commission any or
all of the taxes provided in this | ||||||
4 | Section for its corporate purposes.
However, no county water | ||||||
5 | commission may impose any such tax unless the
commission | ||||||
6 | certifies the proposition of imposing the tax to the proper
| ||||||
7 | election officials, who shall submit the proposition to the | ||||||
8 | voters residing
in the territory at an election in accordance | ||||||
9 | with the general election
law, and the proposition has been | ||||||
10 | approved by a majority of those voting on
the proposition.
| ||||||
11 | The proposition shall be in the form provided in Section 5 | ||||||
12 | or shall be
substantially in the following form:
| ||||||
13 | -------------------------------------------------------------
| ||||||
14 | Shall the (insert corporate
| ||||||
15 | name of county water commission) YES
| ||||||
16 | impose (state type of tax or ------------------------
| ||||||
17 | taxes to be imposed) at the NO
| ||||||
18 | rate of 1/4%?
| ||||||
19 | -------------------------------------------------------------
| ||||||
20 | Taxes imposed under this Section and civil penalties | ||||||
21 | imposed
incident thereto shall be collected and enforced by the | ||||||
22 | State Department of
Revenue. The Department shall have the | ||||||
23 | power to administer and enforce the
taxes and to determine all | ||||||
24 | rights for refunds for erroneous payments of
the taxes.
| ||||||
25 | (b) The board of commissioners may impose a County Water | ||||||
26 | Commission
Retailers' Occupation Tax upon all persons engaged |
| |||||||
| |||||||
1 | in the business of
selling tangible personal property at retail | ||||||
2 | in the territory of the
commission at a rate of 1/4% of the | ||||||
3 | gross receipts from the sales made in
the course of such | ||||||
4 | business within the territory. The tax imposed under
this | ||||||
5 | paragraph and all civil penalties that may be assessed as an | ||||||
6 | incident
thereof shall be collected and enforced by the State | ||||||
7 | Department of Revenue.
The Department shall have full power to | ||||||
8 | administer and enforce this
paragraph; to collect all taxes and | ||||||
9 | penalties due hereunder; to dispose of
taxes and penalties so | ||||||
10 | collected in the manner hereinafter provided; and to
determine | ||||||
11 | all rights to credit memoranda arising on account of the
| ||||||
12 | erroneous payment of tax or penalty hereunder. In the | ||||||
13 | administration of,
and compliance with, this paragraph, the | ||||||
14 | Department and persons who are
subject to this paragraph shall | ||||||
15 | have the same rights, remedies, privileges,
immunities, powers | ||||||
16 | and duties, and be subject to the same conditions,
| ||||||
17 | restrictions, limitations, penalties, exclusions, exemptions | ||||||
18 | and
definitions of terms, and employ the same modes of | ||||||
19 | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | ||||||
20 | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | ||||||
21 | therein other than the State rate of tax
except that food for | ||||||
22 | human consumption that is to be consumed off the
premises where | ||||||
23 | it is sold (other than alcoholic beverages, soft drinks, and
| ||||||
24 | food that has been prepared for immediate consumption) and | ||||||
25 | prescription
and nonprescription medicine, drugs, medical | ||||||
26 | appliances and insulin, urine
testing materials, syringes, and |
| |||||||
| |||||||
1 | needles used by diabetics, for human use,
shall not be subject | ||||||
2 | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | ||||||
3 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
| ||||||
4 | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of
| ||||||
5 | the Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
6 | Uniform Penalty
and Interest Act, as fully as if those | ||||||
7 | provisions were set forth herein.
| ||||||
8 | Persons subject to any tax imposed under the authority | ||||||
9 | granted in this
paragraph may reimburse themselves for their | ||||||
10 | seller's tax liability
hereunder by separately stating the tax | ||||||
11 | as an additional charge, which
charge may be stated in | ||||||
12 | combination, in a single amount, with State taxes
that sellers | ||||||
13 | are required to collect under the Use Tax Act and under
| ||||||
14 | subsection (e) of Section 4.03 of the Regional Transportation | ||||||
15 | Authority
Act, in accordance with such bracket schedules as the | ||||||
16 | Department may prescribe.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under this
paragraph to a claimant instead of issuing a | ||||||
19 | credit memorandum, the Department
shall notify the State | ||||||
20 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
21 | amount specified, and to the person named, in the notification
| ||||||
22 | from the Department. The refund shall be paid by the State | ||||||
23 | Treasurer out
of a county water commission tax fund established | ||||||
24 | under paragraph (g) of
this Section.
| ||||||
25 | For the purpose of determining whether a tax authorized | ||||||
26 | under this paragraph
is applicable, a retail sale by a producer |
| |||||||
| |||||||
1 | of coal or other mineral mined
in Illinois is a sale at retail | ||||||
2 | at the place where the coal or other mineral
mined in Illinois | ||||||
3 | is extracted from the earth. This paragraph does not
apply to | ||||||
4 | coal or other mineral when it is delivered or shipped by the | ||||||
5 | seller
to the purchaser at a point outside Illinois so that the | ||||||
6 | sale is exempt
under the Federal Constitution as a sale in | ||||||
7 | interstate or foreign commerce.
| ||||||
8 | If a tax is imposed under this subsection (b) a tax shall | ||||||
9 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
10 | No tax shall be imposed or collected under this subsection | ||||||
11 | on the sale of a motor vehicle in this State to a resident of | ||||||
12 | another state if that motor vehicle will not be titled in this | ||||||
13 | State.
| ||||||
14 | Nothing in this paragraph shall be construed to authorize a | ||||||
15 | county water
commission to impose a tax upon the privilege of | ||||||
16 | engaging in any
business which under the Constitution of the | ||||||
17 | United States may not be made
the subject of taxation by this | ||||||
18 | State.
| ||||||
19 | (c) If a tax has been imposed under subsection (b), a
| ||||||
20 | County Water Commission Service Occupation
Tax shall
also be | ||||||
21 | imposed upon all persons engaged, in the territory of the
| ||||||
22 | commission, in the business of making sales of service, who, as | ||||||
23 | an
incident to making the sales of service, transfer tangible | ||||||
24 | personal
property within the territory. The tax rate shall be | ||||||
25 | 1/4% of the selling
price of tangible personal property so | ||||||
26 | transferred within the territory.
The tax imposed under this |
| |||||||
| |||||||
1 | paragraph and all civil penalties that may be
assessed as an | ||||||
2 | incident thereof shall be collected and enforced by the
State | ||||||
3 | Department of Revenue. The Department shall have full power to
| ||||||
4 | administer and enforce this paragraph; to collect all taxes and | ||||||
5 | penalties
due hereunder; to dispose of taxes and penalties so | ||||||
6 | collected in the manner
hereinafter provided; and to determine | ||||||
7 | all rights to credit memoranda
arising on account of the | ||||||
8 | erroneous payment of tax or penalty hereunder.
In the | ||||||
9 | administration of, and compliance with, this paragraph, the
| ||||||
10 | Department and persons who are subject to this paragraph shall | ||||||
11 | have the
same rights, remedies, privileges, immunities, powers | ||||||
12 | and duties, and be
subject to the same conditions, | ||||||
13 | restrictions, limitations, penalties,
exclusions, exemptions | ||||||
14 | and definitions of terms, and employ the same modes
of | ||||||
15 | procedure, as are prescribed in Sections 1a-1, 2 (except that | ||||||
16 | the
reference to State in the definition of supplier | ||||||
17 | maintaining a place of
business in this State shall mean the | ||||||
18 | territory of the commission), 2a, 3
through 3-50 (in respect to | ||||||
19 | all provisions therein other than the State
rate of tax except | ||||||
20 | that food for human consumption that is to be consumed
off the | ||||||
21 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
22 | drinks, and food that has been prepared for immediate | ||||||
23 | consumption) and
prescription and nonprescription medicines, | ||||||
24 | drugs, medical appliances and
insulin, urine testing | ||||||
25 | materials, syringes, and needles used by diabetics,
for human | ||||||
26 | use, shall not be subject to tax hereunder), 4 (except that the
|
| |||||||
| |||||||
1 | reference to the State shall be to the territory of the | ||||||
2 | commission), 5, 7,
8 (except that the jurisdiction to which the | ||||||
3 | tax shall be a debt to the
extent indicated in that Section 8 | ||||||
4 | shall be the commission), 9 (except as
to the disposition of | ||||||
5 | taxes and penalties collected and except that the
returned | ||||||
6 | merchandise credit for this tax may not be taken against any | ||||||
7 | State
tax), 10, 11, 12 (except the reference therein to Section | ||||||
8 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
9 | reference to the State
shall mean the territory of the | ||||||
10 | commission), the first paragraph of Section
15, 15.5, 16, 17, | ||||||
11 | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | ||||||
12 | those provisions were set forth herein.
| ||||||
13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted in
this paragraph may reimburse themselves for their | ||||||
15 | serviceman's tax liability
hereunder by separately stating the | ||||||
16 | tax as an additional charge, which
charge may be stated in | ||||||
17 | combination, in a single amount, with State tax
that servicemen | ||||||
18 | are authorized to collect under the Service Use Tax Act,
and | ||||||
19 | any tax for which servicemen may be liable under subsection (f) | ||||||
20 | of Section
4.03 of the Regional Transportation Authority Act, | ||||||
21 | in accordance
with such bracket schedules as the Department may | ||||||
22 | prescribe.
| ||||||
23 | Whenever the Department determines that a refund should be | ||||||
24 | made under this
paragraph to a claimant instead of issuing a | ||||||
25 | credit memorandum, the Department
shall notify the State | ||||||
26 | Comptroller, who shall cause the warrant to be drawn
for the |
| |||||||
| |||||||
1 | amount specified, and to the person named, in the notification | ||||||
2 | from
the Department. The refund shall be paid by the State | ||||||
3 | Treasurer out of a
county water commission tax fund established | ||||||
4 | under paragraph (g) of this
Section.
| ||||||
5 | Nothing in this paragraph shall be construed to authorize a | ||||||
6 | county water
commission to impose a tax upon the privilege of | ||||||
7 | engaging in any business
which under the Constitution of the | ||||||
8 | United States may not be made the
subject of taxation by the | ||||||
9 | State.
| ||||||
10 | (d) If a tax has been imposed under subsection (b), a tax | ||||||
11 | shall
also imposed upon the privilege of using, in the | ||||||
12 | territory of the
commission, any item of tangible personal | ||||||
13 | property that is purchased
outside the territory at retail from | ||||||
14 | a retailer, and that is titled or
registered with an agency of | ||||||
15 | this State's government, at a rate of 1/4% of
the selling price | ||||||
16 | of the tangible personal property within the territory,
as | ||||||
17 | "selling price" is defined in the Use Tax Act. The tax shall be | ||||||
18 | collected
from persons whose Illinois address for titling or | ||||||
19 | registration purposes
is given as being in the territory. The | ||||||
20 | tax shall be collected by the
Department of Revenue for a | ||||||
21 | county water commission. The tax must be paid
to the State, or | ||||||
22 | an exemption determination must be obtained from the
Department | ||||||
23 | of Revenue, before the title or certificate of registration for
| ||||||
24 | the property may be issued. The tax or proof of exemption may | ||||||
25 | be
transmitted to the Department by way of the State agency | ||||||
26 | with which, or the
State officer with whom, the tangible |
| |||||||
| |||||||
1 | personal property must be titled or
registered if the | ||||||
2 | Department and the State agency or State officer
determine that | ||||||
3 | this procedure will expedite the processing of applications
for | ||||||
4 | title or registration.
| ||||||
5 | The Department shall have full power to administer and | ||||||
6 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
7 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
8 | interest so collected in the manner
hereinafter provided; and | ||||||
9 | to determine all rights to credit memoranda or
refunds arising | ||||||
10 | on account of the erroneous payment of tax, penalty or
interest | ||||||
11 | hereunder. In the administration of, and compliance with this
| ||||||
12 | paragraph, the Department and persons who are subject to this | ||||||
13 | paragraph
shall have the same rights, remedies, privileges, | ||||||
14 | immunities, powers and
duties, and be subject to the same | ||||||
15 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
16 | exemptions and definitions of terms and employ the
same modes | ||||||
17 | of procedure, as are prescribed in Sections 2 (except the
| ||||||
18 | definition of "retailer maintaining a place of business in this | ||||||
19 | State"), 3
through 3-80 (except provisions pertaining to the | ||||||
20 | State rate of tax,
and except provisions concerning collection | ||||||
21 | or refunding of the tax by
retailers, and except that food for | ||||||
22 | human consumption that is to be
consumed off the premises where | ||||||
23 | it is sold (other than alcoholic beverages,
soft drinks, and | ||||||
24 | food that has been prepared for immediate consumption)
and | ||||||
25 | prescription and nonprescription medicines, drugs, medical | ||||||
26 | appliances
and insulin, urine testing materials, syringes, and |
| |||||||
| |||||||
1 | needles used by
diabetics, for human use, shall not be subject | ||||||
2 | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | ||||||
3 | portions pertaining to claims by retailers
and except the last | ||||||
4 | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | ||||||
5 | and Section 3-7 of the Uniform Penalty and Interest Act that | ||||||
6 | are
not inconsistent with this paragraph, as fully as if those | ||||||
7 | provisions were
set forth herein.
| ||||||
8 | Whenever the Department determines that a refund should be | ||||||
9 | made under this
paragraph to a claimant instead of issuing a | ||||||
10 | credit memorandum, the Department
shall notify the State | ||||||
11 | Comptroller, who shall cause the order
to be drawn for the | ||||||
12 | amount specified, and to the person named, in the
notification | ||||||
13 | from the Department. The refund shall be paid by the State
| ||||||
14 | Treasurer out of a county water commission tax fund established
| ||||||
15 | under paragraph (g) of this Section.
| ||||||
16 | (e) A certificate of registration issued by the State | ||||||
17 | Department of
Revenue to a retailer under the Retailers' | ||||||
18 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
19 | shall permit the registrant to engage in a
business that is | ||||||
20 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
21 | this Section and no additional registration shall be required | ||||||
22 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
23 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
24 | tax imposed under paragraph (c)
of this Section.
| ||||||
25 | (f) Any ordinance imposing or discontinuing any tax under | ||||||
26 | this Section
shall be adopted and a certified copy thereof |
| |||||||
| |||||||
1 | filed with the Department on
or before June 1, whereupon the | ||||||
2 | Department of Revenue shall proceed to
administer and enforce | ||||||
3 | this Section on behalf of the county water
commission as of | ||||||
4 | September 1 next following the adoption and filing.
Beginning | ||||||
5 | January 1, 1992, an ordinance or resolution imposing or
| ||||||
6 | discontinuing the tax hereunder shall be adopted and a | ||||||
7 | certified copy
thereof filed with the Department on or before | ||||||
8 | the first day of July,
whereupon the Department shall proceed | ||||||
9 | to administer and enforce this
Section as of the first day of | ||||||
10 | October next following such adoption and
filing. Beginning | ||||||
11 | January 1, 1993, an ordinance or resolution imposing or
| ||||||
12 | discontinuing the tax hereunder shall be adopted and a | ||||||
13 | certified copy
thereof filed with the Department on or before | ||||||
14 | the first day of October,
whereupon the Department shall | ||||||
15 | proceed to administer and enforce this
Section as of the first | ||||||
16 | day of January next following such adoption and filing.
| ||||||
17 | (g) The State Department of Revenue shall, upon collecting | ||||||
18 | any taxes as
provided in this Section, pay the taxes over to | ||||||
19 | the State Treasurer as
trustee for the commission. The taxes | ||||||
20 | shall be held in a trust fund outside
the State Treasury. | ||||||
21 | As soon as possible after the first day of each month, | ||||||
22 | beginning January 1, 2011, upon certification of the Department | ||||||
23 | of Revenue, the Comptroller shall order transferred, and the | ||||||
24 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
25 | local sales tax increment, as defined in the Innovation | ||||||
26 | Development and Economy Act, collected under this Section |
| |||||||
| |||||||
1 | during the second preceding calendar month for sales within a | ||||||
2 | STAR bond district. | ||||||
3 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
4 | on or before the 25th day of each calendar month, the
State | ||||||
5 | Department of Revenue shall prepare and certify to the | ||||||
6 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
7 | the commission, which shall be
the amount (not including credit | ||||||
8 | memoranda) collected under this Section during the second | ||||||
9 | preceding calendar month by the Department plus an amount the | ||||||
10 | Department determines is necessary to offset any amounts that | ||||||
11 | were erroneously paid to a different taxing body, and not | ||||||
12 | including any amount equal to the amount of refunds made during | ||||||
13 | the second preceding calendar month by the Department on behalf | ||||||
14 | of the commission, and not including any amount that the | ||||||
15 | Department determines is necessary to offset any amounts that | ||||||
16 | were payable to a different taxing body but were erroneously | ||||||
17 | paid to the commission, and less any amounts that are | ||||||
18 | transferred to the STAR Bonds Revenue Fund, less 1% 2% of the | ||||||
19 | remainder, which shall be transferred into the Tax Compliance | ||||||
20 | and Administration Fund. The Department, at the time of each | ||||||
21 | monthly disbursement to the commission, shall prepare and | ||||||
22 | certify to the State Comptroller the amount to be transferred | ||||||
23 | into the Tax Compliance and Administration Fund under this | ||||||
24 | subsection. Within 10 days after receipt by
the Comptroller of | ||||||
25 | the certification of the amount to be paid to the
commission | ||||||
26 | and the Tax Compliance and Administration Fund, the Comptroller |
| |||||||
| |||||||
1 | shall cause an order to be drawn for the payment
for the amount | ||||||
2 | in accordance with the direction in the certification.
| ||||||
3 | (h) Beginning June 1, 2016, any tax imposed pursuant to | ||||||
4 | this Section may no longer be imposed or collected, unless a | ||||||
5 | continuation of the tax is approved by the voters at a | ||||||
6 | referendum as set forth in this Section. | ||||||
7 | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; | ||||||
8 | 100-23, eff. 7-6-17.)
|