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91_HB0523
LRB9102505MWcd
1 AN ACT to amend the Illiniois Municipal Code by changing
2 Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5
7 as follows:
8 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
9 Sec. 8-11-1.1. Non-home rule municipalities; imposition
10 of taxes.
11 (a) The corporate authorities of a non-home rule
12 municipality with a population greater than 130,000 but less
13 than 2,000,000 may, upon approval of the electors of the
14 municipality pursuant to subsection (b) of this Section,
15 impose by ordinance or resolution the 1/2 of 1% tax
16 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of
17 this Act.
18 (b) The corporate authorities of the municipality may by
19 ordinance or resolution call for the submission to the
20 electors of the municipality the question of whether the
21 municipality shall impose such tax. Such question shall be
22 certified by the municipal clerk to the election authority in
23 accordance with Section 28-5 of the Election Code and shall
24 be in a form in accordance with Section 16-7 of the Election
25 Code.
26 If a majority of the electors in the municipality voting
27 upon the question vote in the affirmative, such tax shall be
28 imposed.
29 An ordinance or resolution imposing the 1/2 of 1% tax
30 hereunder or discontinuing the same shall be adopted and a
31 certified copy thereof, together with a certification that
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1 the ordinance or resolution received referendum approval in
2 the case of the imposition of such tax, filed with the
3 Department of Revenue, on or before the first day of June,
4 whereupon the Department shall proceed to administer and
5 enforce the additional tax or to discontinue the tax, as the
6 case may be, as of the first day of September next following
7 such adoption and filing. Beginning January 1, 1992, an
8 ordinance or resolution imposing or discontinuing the tax
9 hereunder shall be adopted and a certified copy thereof filed
10 with the Department on or before the first day of July,
11 whereupon the Department shall proceed to administer and
12 enforce this Section as of the first day of October next
13 following such adoption and filing. Beginning January 1,
14 1993, an ordinance or resolution imposing or discontinuing
15 the tax hereunder shall be adopted and a certified copy
16 thereof filed with the Department on or before the first day
17 of October, whereupon the Department shall proceed to
18 administer and enforce this Section as of the first day of
19 January next following such adoption and filing.
20 (Source: P.A. 86-928; 87-205.)
21 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
22 Sec. 8-11-1.3. Non-Home Rule Municipal Retailer's
23 Occupation Tax Act. The corporate authorities of a non-home
24 rule municipality with more than 130,000 but less than
25 2,000,000 inhabitants may impose a tax upon all persons
26 engaged in the business of selling tangible personal
27 property, other than on an item of tangible personal property
28 which is titled and registered by an agency of this State's
29 Government, at retail in the municipality at the rate of 1/2
30 of 1% for expenditure on public infrastructure as defined in
31 Section 8-11-1.2 if approved by referendum as provided in
32 Section 8-11-1.1, of the gross receipts from such sales made
33 in the course of such business. The tax imposed by a
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1 municipality pursuant to this Section and all civil penalties
2 that may be assessed as an incident thereof shall be
3 collected and enforced by the State Department of Revenue.
4 The certificate of registration which is issued by the
5 Department to a retailer under the Retailers' Occupation Tax
6 Act shall permit such retailer to engage in a business which
7 is taxable under any ordinance or resolution enacted pursuant
8 to this Section without registering separately with the
9 Department under such ordinance or resolution or under this
10 Section. The Department shall have full power to administer
11 and enforce this Section; to collect all taxes and penalties
12 due hereunder; to dispose of taxes and penalties so collected
13 in the manner hereinafter provided, and to determine all
14 rights to credit memoranda, arising on account of the
15 erroneous payment of tax or penalty hereunder. In the
16 administration of, and compliance with, this Section, the
17 Department and persons who are subject to this Section shall
18 have the same rights, remedies, privileges, immunities,
19 powers and duties, and be subject to the same conditions,
20 restrictions, limitations, penalties and definitions of
21 terms, and employ the same modes of procedure, as are
22 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2
23 through 2-65 (in respect to all provisions therein other than
24 the State rate of tax), 2c, 3 (except as to the disposition
25 of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e,
26 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
27 12 and 13 of the Retailers' Occupation Tax Act and Section
28 3-7 of the Uniform Penalty and Interest Act as fully as if
29 those provisions were set forth herein.
30 Persons subject to any tax imposed pursuant to the
31 authority granted in this Section may reimburse themselves
32 for their seller's tax liability hereunder by separately
33 stating such tax as an additional charge, which charge may be
34 stated in combination, in a single amount, with State tax
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1 which sellers are required to collect under the Use Tax Act,
2 pursuant to such bracket schedules as the Department may
3 prescribe.
4 Whenever the Department determines that a refund should
5 be made under this Section to a claimant instead of issuing a
6 credit memorandum, the Department shall notify the State
7 Comptroller, who shall cause the order to be drawn for the
8 amount specified, and to the person named, in such
9 notification from the Department. Such refund shall be paid
10 by the State Treasurer out of the non-home rule municipal
11 retailers' occupation tax fund.
12 The Department shall forthwith pay over to the State
13 Treasurer, ex officio, as trustee, all taxes and penalties
14 collected hereunder. On or before the 25th day of each
15 calendar month, the Department shall prepare and certify to
16 the Comptroller the disbursement of stated sums of money to
17 named municipalities, the municipalities to be those from
18 which retailers have paid taxes or penalties hereunder to the
19 Department during the second preceding calendar month. The
20 amount to be paid to each municipality shall be the amount
21 (not including credit memoranda) collected hereunder during
22 the second preceding calendar month by the Department plus an
23 amount the Department determines is necessary to offset any
24 amounts which were erroneously paid to a different taxing
25 body, and not including an amount equal to the amount of
26 refunds made during the second preceding calendar month by
27 the Department on behalf of such municipality, and not
28 including any amount which the Department determines is
29 necessary to offset any amounts which were payable to a
30 different taxing body but were erroneously paid to the
31 municipality. Within 10 days after receipt, by the
32 Comptroller, of the disbursement certification to the
33 municipalities, provided for in this Section to be given to
34 the Comptroller by the Department, the Comptroller shall
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1 cause the orders to be drawn for the respective amounts in
2 accordance with the directions contained in such
3 certification.
4 For the purpose of determining the local governmental
5 unit whose tax is applicable, a retail sale, by a producer of
6 coal or other mineral mined in Illinois, is a sale at retail
7 at the place where the coal or other mineral mined in
8 Illinois is extracted from the earth. This paragraph does
9 not apply to coal or other mineral when it is delivered or
10 shipped by the seller to the purchaser at a point outside
11 Illinois so that the sale is exempt under the Federal
12 Constitution as a sale in interstate or foreign commerce.
13 Nothing in this Section shall be construed to authorize a
14 municipality to impose a tax upon the privilege of engaging
15 in any business which under the constitution of the United
16 States may not be made the subject of taxation by this State.
17 When certifying the amount of a monthly disbursement to a
18 municipality under this Section, the Department shall
19 increase or decrease such amount by an amount necessary to
20 offset any misallocation of previous disbursements. The
21 offset amount shall be the amount erroneously disbursed
22 within the previous 6 months from the time a misallocation is
23 discovered.
24 As used in this Section, "municipal" and "municipality"
25 means a city, village or incorporated town, including an
26 incorporated town which has superseded a civil township.
27 This Section shall be known and may be cited as the
28 "Non-Home Rule Municipal Retailers' Occupation Tax Act".
29 (Source: P.A. 86-928; 86-1475; 87-205; 87-895.)
30 (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
31 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
32 Tax Act. The corporate authorities of a non-home rule
33 municipality with a population of more than 130,000 but less
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1 than 2,000,000 may impose a tax upon all persons engaged, in
2 such municipality, in the business of making sales of service
3 at the rate of 1/2 of 1% for expenditure on public
4 infrastructure as defined in Section 8-11-1.2 if approved by
5 referendum as provided in Section 8-11-1.1, of the selling
6 price of all tangible personal property transferred by such
7 servicemen either in the form of tangible personal property
8 or in the form of real estate as an incident to a sale of
9 service. The tax imposed by a 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
13 is issued by the Department to a retailer under the
14 Retailers' Occupation Tax Act or under the Service Occupation
15 Tax Act shall permit such registrant to engage in a business
16 which is taxable under any ordinance or resolution enacted
17 pursuant to this Section without registering separately with
18 the Department under such ordinance or resolution or under
19 this Section. The Department shall have full power to
20 administer and enforce this Section; to collect all taxes and
21 penalties due hereunder; to dispose of taxes and penalties so
22 collected in the manner hereinafter provided, and to
23 determine all rights to credit memoranda arising on account
24 of the erroneous payment of tax or penalty hereunder. In the
25 administration of, and compliance with, this Section the
26 Department and persons who are subject to this Section shall
27 have the same rights, remedies, privileges, immunities,
28 powers and duties, and be subject to the same conditions,
29 restrictions, limitations, penalties and definitions of
30 terms, and employ the same modes of procedure, as are
31 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
32 respect to all provisions therein other than the State rate
33 of tax), 4 (except that the reference to the State shall be
34 to the taxing municipality), 5, 7, 8 (except that the
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1 jurisdiction to which the tax shall be a debt to the extent
2 indicated in that Section 8 shall be the taxing
3 municipality), 9 (except as to the disposition of taxes and
4 penalties collected, and except that the returned merchandise
5 credit for this municipal tax may not be taken against any
6 State tax), 10, 11, 12 (except the reference therein to
7 Section 2b of the Retailers' Occupation Tax Act), 13 (except
8 that any reference to the State shall mean the taxing
9 municipality), the first paragraph of Section 15, 16, 17, 18,
10 19 and 20 of the Service Occupation Tax Act and Section 3-7
11 of the Uniform Penalty and Interest Act, as fully as if those
12 provisions were set forth herein.
13 Persons subject to any tax imposed pursuant to the
14 authority granted in this Section may reimburse themselves
15 for their serviceman's tax liability hereunder by separately
16 stating such tax as an additional charge, which charge may be
17 stated in combination, in a single amount, with State tax
18 which servicemen are authorized to collect under the Service
19 Use Tax Act, pursuant to such bracket schedules as the
20 Department may prescribe.
21 Whenever the Department determines that a refund should
22 be made under this Section to a claimant instead of issuing
23 credit memorandum, the Department shall notify the State
24 Comptroller, who shall cause the order to be drawn for the
25 amount specified, and to the person named, in such
26 notification from the Department. Such refund shall be paid
27 by the State Treasurer out of the municipal retailers'
28 occupation tax fund.
29 The Department shall forthwith pay over to the State
30 Treasurer, ex officio, as trustee, all taxes and penalties
31 collected hereunder. On or before the 25th day of each
32 calendar month, the Department shall prepare and certify to
33 the Comptroller the disbursement of stated sums of money to
34 named municipalities, the municipalities to be those from
-8- LRB9102505MWcd
1 which suppliers and servicemen have paid taxes or penalties
2 hereunder to the Department during the second preceding
3 calendar month. The amount to be paid to each municipality
4 shall be the amount (not including credit memoranda)
5 collected hereunder during the second preceding calendar
6 month by the Department, and not including an amount equal to
7 the amount of refunds made during the second preceding
8 calendar month by the Department on behalf of such
9 municipality. Within 10 days after receipt, by the
10 Comptroller, of the disbursement certification to the
11 municipalities and the General Revenue Fund, provided for in
12 this Section to be given to the Comptroller by the
13 Department, the Comptroller shall cause the orders to be
14 drawn for the respective amounts in accordance with the
15 directions contained in such certification.
16 Nothing in this Section shall be construed to authorize a
17 municipality to impose a tax upon the privilege of engaging
18 in any business which under the constitution of the United
19 States 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. 86-928; 86-1475; 87-205; 87-895.)
27 (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
28 Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The
29 corporate authorities of a non-home rule municipality with a
30 population greater than 130,000 but less than 2,000,000 may
31 impose a tax upon the privilege of using, in such
32 municipality, any item of tangible personal property which is
33 purchased at retail from a retailer, and which is titled or
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1 registered with an agency of this State's government, at a
2 rate of 1/2 of 1% and based on the selling price of such
3 tangible personal property, as "selling price" is defined in
4 the Use Tax Act, for expenditure on public infrastructure as
5 defined in Section 8-11-1.2, if approved by referendum as
6 provided in Section 8-11-1.1. Such tax shall be collected
7 from persons whose Illinois address for title or registration
8 purposes is given as being in such municipality. Such tax
9 shall be collected by the municipality imposing such tax.
10 This Section shall be known and may be cited as the
11 "Non-Home Rule Municipal Use Tax Act".
12 (Source: P.A. 86-928.)