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91_HB3873sam002
LRB9112052SMsbam
1 AMENDMENT TO HOUSE BILL 3873
2 AMENDMENT NO. . Amend House Bill 3873 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The Use Tax Act is amended by changing
5 Sections 3-10 and 9 as follows:
6 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
7 Sec. 3-10. Rate of tax. Unless otherwise provided in
8 this Section, the tax imposed by this Act is at the rate of
9 6.25% of either the selling price or the fair market value,
10 if any, of the tangible personal property. In all cases
11 where property functionally used or consumed is the same as
12 the property that was purchased at retail, then the tax is
13 imposed on the selling price of the property. In all cases
14 where property functionally used or consumed is a by-product
15 or waste product that has been refined, manufactured, or
16 produced from property purchased at retail, then the tax is
17 imposed on the lower of the fair market value, if any, of the
18 specific property so used in this State or on the selling
19 price of the property purchased at retail. For purposes of
20 this Section "fair market value" means the price at which
21 property would change hands between a willing buyer and a
22 willing seller, neither being under any compulsion to buy or
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1 sell and both having reasonable knowledge of the relevant
2 facts. The fair market value shall be established by Illinois
3 sales by the taxpayer of the same property as that
4 functionally used or consumed, or if there are no such sales
5 by the taxpayer, then comparable sales or purchases of
6 property of like kind and character in Illinois.
7 With respect to motor fuel, as defined in Section 1.1 of
8 the Motor Fuel Tax Law, and gasohol, as defined in Section
9 3-40 of the Use Tax Act, the tax is imposed at the rate of
10 1.25%. If, however, the aggregate tax revenues from motor
11 fuel and gasohol under the Motor Fuel Tax Law during the
12 period from October 1, 2002 through September 30, 2003 are
13 not at least 15% more than the aggregate tax revenues from
14 motor fuel and gasohol under that Law during the period from
15 October 1, 1999 through September 30, 2000, then beginning
16 January 1, 2004 the tax is imposed on motor fuel and gasohol
17 at the 6.25% general rate.
18 With respect to gasohol, the tax imposed by this Act
19 applies to 70% of the proceeds of sales made on or after
20 January 1, 1990, and before July 1, 2003, and to 100% of the
21 proceeds of sales made thereafter.
22 With respect to food for human consumption that is to be
23 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,
27 modifications to a motor vehicle for the purpose of rendering
28 it usable by a disabled person, and insulin, urine testing
29 materials, syringes, and needles used by diabetics, for human
30 use, the tax is imposed at the rate of 1%. For the purposes
31 of this Section, the term "soft drinks" means any complete,
32 finished, ready-to-use, non-alcoholic drink, whether
33 carbonated or not, including but not limited to soda water,
34 cola, fruit juice, vegetable juice, carbonated water, and all
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1 other preparations commonly known as soft drinks of whatever
2 kind or description that are contained in any closed or
3 sealed bottle, can, carton, or container, regardless of size.
4 "Soft drinks" does not include coffee, tea, non-carbonated
5 water, infant formula, milk or milk products as defined in
6 the Grade A Pasteurized Milk and Milk Products Act, or drinks
7 containing 50% or more natural fruit or vegetable juice.
8 Notwithstanding any other provisions of this Act, "food
9 for human consumption that is to be consumed off the premises
10 where it is sold" includes all food sold through a vending
11 machine, except soft drinks and food products that are
12 dispensed hot from a vending machine, regardless of the
13 location of the vending machine.
14 If the property that is purchased at retail from a
15 retailer is acquired outside Illinois and used outside
16 Illinois before being brought to Illinois for use here and is
17 taxable under this Act, the "selling price" on which the tax
18 is computed shall be reduced by an amount that represents a
19 reasonable allowance for depreciation for the period of prior
20 out-of-state use.
21 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
22 91-51, eff. 6-30-99.)
23 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
24 Sec. 9. Except as to motor vehicles, watercraft,
25 aircraft, and trailers that are required to be registered
26 with an agency of this State, each retailer required or
27 authorized to collect the tax imposed by this Act shall pay
28 to the Department the amount of such tax (except as otherwise
29 provided) at the time when he is required to file his return
30 for the period during which such tax was collected, less a
31 discount of 2.1% prior to January 1, 1990, and 1.75% on and
32 after January 1, 1990, or $5 per calendar year, whichever is
33 greater, which is allowed to reimburse the retailer for
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1 expenses incurred in collecting the tax, keeping records,
2 preparing and filing returns, remitting the tax and supplying
3 data to the Department on request. In the case of retailers
4 who report and pay the tax on a transaction by transaction
5 basis, as provided in this Section, such discount shall be
6 taken with each such tax remittance instead of when such
7 retailer files his periodic return. A retailer need not
8 remit that part of any tax collected by him to the extent
9 that he is required to remit and does remit the tax imposed
10 by the Retailers' Occupation Tax Act, with respect to the
11 sale of the same property.
12 Where such tangible personal property is sold under a
13 conditional sales contract, or under any other form of sale
14 wherein the payment of the principal sum, or a part thereof,
15 is extended beyond the close of the period for which the
16 return is filed, the retailer, in collecting the tax (except
17 as to motor vehicles, watercraft, aircraft, and trailers that
18 are required to be registered with an agency of this State),
19 may collect for each tax return period, only the tax
20 applicable to that part of the selling price actually
21 received during such tax return period.
22 Except as provided in this Section, on or before the
23 twentieth day of each calendar month, such retailer shall
24 file a return for the preceding calendar month. Such return
25 shall be filed on forms prescribed by the Department and
26 shall furnish such information as the Department may
27 reasonably require.
28 The Department may require returns to be filed on a
29 quarterly basis. If so required, a return for each calendar
30 quarter shall be filed on or before the twentieth day of the
31 calendar month following the end of such calendar quarter.
32 The taxpayer shall also file a return with the Department for
33 each of the first two months of each calendar quarter, on or
34 before the twentieth day of the following calendar month,
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1 stating:
2 1. The name of the seller;
3 2. The address of the principal place of business
4 from which he engages in the business of selling tangible
5 personal property at retail in this State;
6 3. The total amount of taxable receipts received by
7 him during the preceding calendar month from sales of
8 tangible personal property by him during such preceding
9 calendar month, including receipts from charge and time
10 sales, but less all deductions allowed by law;
11 4. The amount of credit provided in Section 2d of
12 this Act;
13 5. The amount of tax due;
14 5-5. The signature of the taxpayer; and
15 6. Such other reasonable information as the
16 Department may require.
17 If a taxpayer fails to sign a return within 30 days after
18 the proper notice and demand for signature by the Department,
19 the return shall be considered valid and any amount shown to
20 be due on the return shall be deemed assessed.
21 Beginning October 1, 1993, a taxpayer who has an average
22 monthly tax liability of $150,000 or more shall make all
23 payments required by rules of the Department by electronic
24 funds transfer. Beginning October 1, 1994, a taxpayer who has
25 an average monthly tax liability of $100,000 or more shall
26 make all payments required by rules of the Department by
27 electronic funds transfer. Beginning October 1, 1995, a
28 taxpayer who has an average monthly tax liability of $50,000
29 or more shall make all payments required by rules of the
30 Department by electronic funds transfer. Beginning October 1,
31 2000, a taxpayer who has an annual tax liability of $200,000
32 or more shall make all payments required by rules of the
33 Department by electronic funds transfer. The term "annual
34 tax liability" shall be the sum of the taxpayer's liabilities
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1 under this Act, and under all other State and local
2 occupation and use tax laws administered by the Department,
3 for the immediately preceding calendar year. The term
4 "average monthly tax liability" means the sum of the
5 taxpayer's liabilities under this Act, and under all other
6 State and local occupation and use tax laws administered by
7 the Department, for the immediately preceding calendar year
8 divided by 12.
9 Before August 1 of each year beginning in 1993, the
10 Department shall notify all taxpayers required to make
11 payments by electronic funds transfer. All taxpayers required
12 to make payments by electronic funds transfer shall make
13 those payments for a minimum of one year beginning on October
14 1.
15 Any taxpayer not required to make payments by electronic
16 funds transfer may make payments by electronic funds transfer
17 with the permission of the Department.
18 All taxpayers required to make payment by electronic
19 funds transfer and any taxpayers authorized to voluntarily
20 make payments by electronic funds transfer shall make those
21 payments in the manner authorized by the Department.
22 The Department shall adopt such rules as are necessary to
23 effectuate a program of electronic funds transfer and the
24 requirements of this Section.
25 Before October 1, 2000, if the taxpayer's average monthly
26 tax liability to the Department under this Act, the
27 Retailers' Occupation Tax Act, the Service Occupation Tax
28 Act, the Service Use Tax Act was $10,000 or more during the
29 preceding 4 complete calendar quarters, he shall file a
30 return with the Department each month by the 20th day of the
31 month next following the month during which such tax
32 liability is incurred and shall make payments to the
33 Department on or before the 7th, 15th, 22nd and last day of
34 the month during which such liability is incurred. On and
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1 after October 1, 2000, if the taxpayer's average monthly tax
2 liability to the Department under this Act, the Retailers'
3 Occupation Tax Act, the Service Occupation Tax Act, and the
4 Service Use Tax Act was $20,000 or more during the preceding
5 4 complete calendar quarters, he shall file a return with the
6 Department each month by the 20th day of the month next
7 following the month during which such tax liability is
8 incurred and shall make payment to the Department on or
9 before the 7th, 15th, 22nd and last day of or the month
10 during which such liability is incurred. If the month during
11 which such tax liability is incurred began prior to January
12 1, 1985, each payment shall be in an amount equal to 1/4 of
13 the taxpayer's actual liability for the month or an amount
14 set by the Department not to exceed 1/4 of the average
15 monthly liability of the taxpayer to the Department for the
16 preceding 4 complete calendar quarters (excluding the month
17 of highest liability and the month of lowest liability in
18 such 4 quarter period). If the month during which such tax
19 liability is incurred begins on or after January 1, 1985, and
20 prior to January 1, 1987, each payment shall be in an amount
21 equal to 22.5% of the taxpayer's actual liability for the
22 month or 27.5% of the taxpayer's liability for the same
23 calendar month of the preceding year. If the month during
24 which such tax liability is incurred begins on or after
25 January 1, 1987, and prior to January 1, 1988, each payment
26 shall be in an amount equal to 22.5% of the taxpayer's actual
27 liability for the month or 26.25% of the taxpayer's liability
28 for the same calendar month of the preceding year. If the
29 month during which such tax liability is incurred begins on
30 or after January 1, 1988, and prior to January 1, 1989, or
31 begins on or after January 1, 1996, each payment shall be in
32 an amount equal to 22.5% of the taxpayer's actual liability
33 for the month or 25% of the taxpayer's liability for the same
34 calendar month of the preceding year. If the month during
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1 which such tax liability is incurred begins on or after
2 January 1, 1989, and prior to January 1, 1996, each payment
3 shall be in an amount equal to 22.5% of the taxpayer's actual
4 liability for the month or 25% of the taxpayer's liability
5 for the same calendar month of the preceding year or 100% of
6 the taxpayer's actual liability for the quarter monthly
7 reporting period. The amount of such quarter monthly
8 payments shall be credited against the final tax liability of
9 the taxpayer's return for that month. Before October 1,
10 2000, once applicable, the requirement of the making of
11 quarter monthly payments to the Department shall continue
12 until such taxpayer's average monthly liability to the
13 Department during the preceding 4 complete calendar quarters
14 (excluding the month of highest liability and the month of
15 lowest liability) is less than $9,000, or until such
16 taxpayer's average monthly liability to the Department as
17 computed for each calendar quarter of the 4 preceding
18 complete calendar quarter period is less than $10,000.
19 However, if a taxpayer can show the Department that a
20 substantial change in the taxpayer's business has occurred
21 which causes the taxpayer to anticipate that his average
22 monthly tax liability for the reasonably foreseeable future
23 will fall below the $10,000 threshold stated above, then such
24 taxpayer may petition the Department for change in such
25 taxpayer's reporting status. On and after October 1, 2000,
26 once applicable, the requirement of the making of quarter
27 monthly payments to the Department shall continue until such
28 taxpayer's average monthly liability to the Department during
29 the preceding 4 complete calendar quarters (excluding the
30 month of highest liability and the month of lowest liability)
31 is less than $19,000 or until such taxpayer's average monthly
32 liability to the Department as computed for each calendar
33 quarter of the 4 preceding complete calendar quarter period
34 is less than $20,000. However, if a taxpayer can show the
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1 Department that a substantial change in the taxpayer's
2 business has occurred which causes the taxpayer to anticipate
3 that his average monthly tax liability for the reasonably
4 foreseeable future will fall below the $20,000 threshold
5 stated above, then such taxpayer may petition the Department
6 for a change in such taxpayer's reporting status. The
7 Department shall change such taxpayer's reporting status
8 unless it finds that such change is seasonal in nature and
9 not likely to be long term. If any such quarter monthly
10 payment is not paid at the time or in the amount required by
11 this Section, then the taxpayer shall be liable for penalties
12 and interest on the difference between the minimum amount due
13 and the amount of such quarter monthly payment actually and
14 timely paid, except insofar as the taxpayer has previously
15 made payments for that month to the Department in excess of
16 the minimum payments previously due as provided in this
17 Section. The Department shall make reasonable rules and
18 regulations to govern the quarter monthly payment amount and
19 quarter monthly payment dates for taxpayers who file on other
20 than a calendar monthly basis.
21 If any such payment provided for in this Section exceeds
22 the taxpayer's liabilities under this Act, the Retailers'
23 Occupation Tax Act, the Service Occupation Tax Act and the
24 Service Use Tax Act, as shown by an original monthly return,
25 the Department shall issue to the taxpayer a credit
26 memorandum no later than 30 days after the date of payment,
27 which memorandum may be submitted by the taxpayer to the
28 Department in payment of tax liability subsequently to be
29 remitted by the taxpayer to the Department or be assigned by
30 the taxpayer to a similar taxpayer under this Act, the
31 Retailers' Occupation Tax Act, the Service Occupation Tax Act
32 or the Service Use Tax Act, in accordance with reasonable
33 rules and regulations to be prescribed by the Department,
34 except that if such excess payment is shown on an original
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1 monthly return and is made after December 31, 1986, no credit
2 memorandum shall be issued, unless requested by the taxpayer.
3 If no such request is made, the taxpayer may credit such
4 excess payment against tax liability subsequently to be
5 remitted by the taxpayer to the Department under this Act,
6 the Retailers' Occupation Tax Act, the Service Occupation Tax
7 Act or the Service Use Tax Act, in accordance with reasonable
8 rules and regulations prescribed by the Department. If the
9 Department subsequently determines that all or any part of
10 the credit taken was not actually due to the taxpayer, the
11 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
12 by 2.1% or 1.75% of the difference between the credit taken
13 and that actually due, and the taxpayer shall be liable for
14 penalties and interest on such difference.
15 If the retailer is otherwise required to file a monthly
16 return and if the retailer's average monthly tax liability to
17 the Department does not exceed $200, the Department may
18 authorize his returns to be filed on a quarter annual basis,
19 with the return for January, February, and March of a given
20 year being due by April 20 of such year; with the return for
21 April, May and June of a given year being due by July 20 of
22 such year; with the return for July, August and September of
23 a given year being due by October 20 of such year, and with
24 the return for October, November and December of a given year
25 being due by January 20 of the following year.
26 If the retailer is otherwise required to file a monthly
27 or quarterly return and if the retailer's average monthly tax
28 liability to the Department does not exceed $50, the
29 Department may authorize his returns to be filed on an annual
30 basis, with the return for a given year being due by January
31 20 of the following year.
32 Such quarter annual and annual returns, as to form and
33 substance, shall be subject to the same requirements as
34 monthly returns.
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1 Notwithstanding any other provision in this Act
2 concerning the time within which a retailer may file his
3 return, in the case of any retailer who ceases to engage in a
4 kind of business which makes him responsible for filing
5 returns under this Act, such retailer shall file a final
6 return under this Act with the Department not more than one
7 month after discontinuing such business.
8 In addition, with respect to motor vehicles, watercraft,
9 aircraft, and trailers that are required to be registered
10 with an agency of this State, every retailer selling this
11 kind of tangible personal property shall file, with the
12 Department, upon a form to be prescribed and supplied by the
13 Department, a separate return for each such item of tangible
14 personal property which the retailer sells, except that
15 where, in the same transaction, a retailer of aircraft,
16 watercraft, motor vehicles or trailers transfers more than
17 one aircraft, watercraft, motor vehicle or trailer to another
18 aircraft, watercraft, motor vehicle or trailer retailer for
19 the purpose of resale, that seller for resale may report the
20 transfer of all the aircraft, watercraft, motor vehicles or
21 trailers involved in that transaction to the Department on
22 the same uniform invoice-transaction reporting return form.
23 For purposes of this Section, "watercraft" means a Class 2,
24 Class 3, or Class 4 watercraft as defined in Section 3-2 of
25 the Boat Registration and Safety Act, a personal watercraft,
26 or any boat equipped with an inboard motor.
27 The transaction reporting return in the case of motor
28 vehicles or trailers that are required to be registered with
29 an agency of this State, shall be the same document as the
30 Uniform Invoice referred to in Section 5-402 of the Illinois
31 Vehicle Code and must show the name and address of the
32 seller; the name and address of the purchaser; the amount of
33 the selling price including the amount allowed by the
34 retailer for traded-in property, if any; the amount allowed
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1 by the retailer for the traded-in tangible personal property,
2 if any, to the extent to which Section 2 of this Act allows
3 an exemption for the value of traded-in property; the balance
4 payable after deducting such trade-in allowance from the
5 total selling price; the amount of tax due from the retailer
6 with respect to such transaction; the amount of tax collected
7 from the purchaser by the retailer on such transaction (or
8 satisfactory evidence that such tax is not due in that
9 particular instance, if that is claimed to be the fact); the
10 place and date of the sale; a sufficient identification of
11 the property sold; such other information as is required in
12 Section 5-402 of the Illinois Vehicle Code, and such other
13 information as the Department may reasonably require.
14 The transaction reporting return in the case of
15 watercraft and aircraft must show the name and address of the
16 seller; the name and address of the purchaser; the amount of
17 the selling price including the amount allowed by the
18 retailer for traded-in property, if any; the amount allowed
19 by the retailer for the traded-in tangible personal property,
20 if any, to the extent to which Section 2 of this Act allows
21 an exemption for the value of traded-in property; the balance
22 payable after deducting such trade-in allowance from the
23 total selling price; the amount of tax due from the retailer
24 with respect to such transaction; the amount of tax collected
25 from the purchaser by the retailer on such transaction (or
26 satisfactory evidence that such tax is not due in that
27 particular instance, if that is claimed to be the fact); the
28 place and date of the sale, a sufficient identification of
29 the property sold, and such other information as the
30 Department may reasonably require.
31 Such transaction reporting return shall be filed not
32 later than 20 days after the date of delivery of the item
33 that is being sold, but may be filed by the retailer at any
34 time sooner than that if he chooses to do so. The
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1 transaction reporting return and tax remittance or proof of
2 exemption from the tax that is imposed by this Act may be
3 transmitted to the Department by way of the State agency with
4 which, or State officer with whom, the tangible personal
5 property must be titled or registered (if titling or
6 registration is required) if the Department and such agency
7 or State officer determine that this procedure will expedite
8 the processing of applications for title or registration.
9 With each such transaction reporting return, the retailer
10 shall remit the proper amount of tax due (or shall submit
11 satisfactory evidence that the sale is not taxable if that is
12 the case), to the Department or its agents, whereupon the
13 Department shall issue, in the purchaser's name, a tax
14 receipt (or a certificate of exemption if the Department is
15 satisfied that the particular sale is tax exempt) which such
16 purchaser may submit to the agency with which, or State
17 officer with whom, he must title or register the tangible
18 personal property that is involved (if titling or
19 registration is required) in support of such purchaser's
20 application for an Illinois certificate or other evidence of
21 title or registration to such tangible personal property.
22 No retailer's failure or refusal to remit tax under this
23 Act precludes a user, who has paid the proper tax to the
24 retailer, from obtaining his certificate of title or other
25 evidence of title or registration (if titling or registration
26 is required) upon satisfying the Department that such user
27 has paid the proper tax (if tax is due) to the retailer. The
28 Department shall adopt appropriate rules to carry out the
29 mandate of this paragraph.
30 If the user who would otherwise pay tax to the retailer
31 wants the transaction reporting return filed and the payment
32 of tax or proof of exemption made to the Department before
33 the retailer is willing to take these actions and such user
34 has not paid the tax to the retailer, such user may certify
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1 to the fact of such delay by the retailer, and may (upon the
2 Department being satisfied of the truth of such
3 certification) transmit the information required by the
4 transaction reporting return and the remittance for tax or
5 proof of exemption directly to the Department and obtain his
6 tax receipt or exemption determination, in which event the
7 transaction reporting return and tax remittance (if a tax
8 payment was required) shall be credited by the Department to
9 the proper retailer's account with the Department, but
10 without the 2.1% or 1.75% discount provided for in this
11 Section being allowed. When the user pays the tax directly
12 to the Department, he shall pay the tax in the same amount
13 and in the same form in which it would be remitted if the tax
14 had been remitted to the Department by the retailer.
15 Where a retailer collects the tax with respect to the
16 selling price of tangible personal property which he sells
17 and the purchaser thereafter returns such tangible personal
18 property and the retailer refunds the selling price thereof
19 to the purchaser, such retailer shall also refund, to the
20 purchaser, the tax so collected from the purchaser. When
21 filing his return for the period in which he refunds such tax
22 to the purchaser, the retailer may deduct the amount of the
23 tax so refunded by him to the purchaser from any other use
24 tax which such retailer may be required to pay or remit to
25 the Department, as shown by such return, if the amount of the
26 tax to be deducted was previously remitted to the Department
27 by such retailer. If the retailer has not previously
28 remitted the amount of such tax to the Department, he is
29 entitled to no deduction under this Act upon refunding such
30 tax to the purchaser.
31 Any retailer filing a return under this Section shall
32 also include (for the purpose of paying tax thereon) the
33 total tax covered by such return upon the selling price of
34 tangible personal property purchased by him at retail from a
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1 retailer, but as to which the tax imposed by this Act was not
2 collected from the retailer filing such return, and such
3 retailer shall remit the amount of such tax to the Department
4 when filing such return.
5 If experience indicates such action to be practicable,
6 the Department may prescribe and furnish a combination or
7 joint return which will enable retailers, who are required to
8 file returns hereunder and also under the Retailers'
9 Occupation Tax Act, to furnish all the return information
10 required by both Acts on the one form.
11 Where the retailer has more than one business registered
12 with the Department under separate registration under this
13 Act, such retailer may not file each return that is due as a
14 single return covering all such registered businesses, but
15 shall file separate returns for each such registered
16 business.
17 Beginning January 1, 1990, each month the Department
18 shall pay into the State and Local Sales Tax Reform Fund, a
19 special fund in the State Treasury which is hereby created,
20 the net revenue realized for the preceding month from the 1%
21 tax on sales of food for human consumption which is to be
22 consumed off the premises where it is sold (other than
23 alcoholic beverages, soft drinks and food which has been
24 prepared for immediate consumption) and prescription and
25 nonprescription medicines, drugs, medical appliances and
26 insulin, urine testing materials, syringes and needles used
27 by diabetics.
28 Beginning January 1, 1990, each month the Department
29 shall pay into the County and Mass Transit District Fund 4%
30 of the net revenue realized for the preceding month from the
31 6.25% general rate on the selling price of tangible personal
32 property which is purchased outside Illinois at retail from a
33 retailer and which is titled or registered by an agency of
34 this State's government.
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1 Beginning January 1, 1990, each month the Department
2 shall pay into the State and Local Sales Tax Reform Fund, a
3 special fund in the State Treasury, 20% of the net revenue
4 realized for the preceding month from the 6.25% general rate
5 on the selling price of tangible personal property, other
6 than tangible personal property which is purchased outside
7 Illinois at retail from a retailer and which is titled or
8 registered by an agency of this State's government.
9 Beginning February 1, 2001, and so long as the rate
10 remains at 1.25%, each month the Department shall pay into
11 the County and Mass Transit District Fund 20% of the net
12 revenue realized for the preceding month from the 1.25% rate
13 on the selling price of motor fuel and gasohol.
14 Beginning January 1, 1990, each month the Department
15 shall pay into the Local Government Tax Fund 16% of the net
16 revenue realized for the preceding month from the 6.25%
17 general rate on the selling price of tangible personal
18 property which is purchased outside Illinois at retail from a
19 retailer and which is titled or registered by an agency of
20 this State's government.
21 Beginning February 1, 2001, and so long as the rate
22 remains at 1.25%, each month the Department shall pay into
23 the Local Government Tax Fund 80% of the net revenue realized
24 for the preceding month from the 1.25% rate on the selling
25 price of motor fuel and gasohol.
26 Of the remainder of the moneys received by the Department
27 pursuant to this Act, (a) 1.75% thereof shall be paid into
28 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
29 and on and after July 1, 1989, 3.8% thereof shall be paid
30 into the Build Illinois Fund; provided, however, that if in
31 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
32 as the case may be, of the moneys received by the Department
33 and required to be paid into the Build Illinois Fund pursuant
34 to Section 3 of the Retailers' Occupation Tax Act, Section 9
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1 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
2 Section 9 of the Service Occupation Tax Act, such Acts being
3 hereinafter called the "Tax Acts" and such aggregate of 2.2%
4 or 3.8%, as the case may be, of moneys being hereinafter
5 called the "Tax Act Amount", and (2) the amount transferred
6 to the Build Illinois Fund from the State and Local Sales Tax
7 Reform Fund shall be less than the Annual Specified Amount
8 (as defined in Section 3 of the Retailers' Occupation Tax
9 Act), an amount equal to the difference shall be immediately
10 paid into the Build Illinois Fund from other moneys received
11 by the Department pursuant to the Tax Acts; and further
12 provided, that if on the last business day of any month the
13 sum of (1) the Tax Act Amount required to be deposited into
14 the Build Illinois Bond Account in the Build Illinois Fund
15 during such month and (2) the amount transferred during such
16 month to the Build Illinois Fund from the State and Local
17 Sales Tax Reform Fund shall have been less than 1/12 of the
18 Annual Specified Amount, an amount equal to the difference
19 shall be immediately paid into the Build Illinois Fund from
20 other moneys received by the Department pursuant to the Tax
21 Acts; and, further provided, that in no event shall the
22 payments required under the preceding proviso result in
23 aggregate payments into the Build Illinois Fund pursuant to
24 this clause (b) for any fiscal year in excess of the greater
25 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
26 for such fiscal year; and, further provided, that the amounts
27 payable into the Build Illinois Fund under this clause (b)
28 shall be payable only until such time as the aggregate amount
29 on deposit under each trust indenture securing Bonds issued
30 and outstanding pursuant to the Build Illinois Bond Act is
31 sufficient, taking into account any future investment income,
32 to fully provide, in accordance with such indenture, for the
33 defeasance of or the payment of the principal of, premium, if
34 any, and interest on the Bonds secured by such indenture and
-18- LRB9112052SMsbam
1 on any Bonds expected to be issued thereafter and all fees
2 and costs payable with respect thereto, all as certified by
3 the Director of the Bureau of the Budget. If on the last
4 business day of any month in which Bonds are outstanding
5 pursuant to the Build Illinois Bond Act, the aggregate of the
6 moneys deposited in the Build Illinois Bond Account in the
7 Build Illinois Fund in such month shall be less than the
8 amount required to be transferred in such month from the
9 Build Illinois Bond Account to the Build Illinois Bond
10 Retirement and Interest Fund pursuant to Section 13 of the
11 Build Illinois Bond Act, an amount equal to such deficiency
12 shall be immediately paid from other moneys received by the
13 Department pursuant to the Tax Acts to the Build Illinois
14 Fund; provided, however, that any amounts paid to the Build
15 Illinois Fund in any fiscal year pursuant to this sentence
16 shall be deemed to constitute payments pursuant to clause (b)
17 of the preceding sentence and shall reduce the amount
18 otherwise payable for such fiscal year pursuant to clause (b)
19 of the preceding sentence. The moneys received by the
20 Department pursuant to this Act and required to be deposited
21 into the Build Illinois Fund are subject to the pledge, claim
22 and charge set forth in Section 12 of the Build Illinois Bond
23 Act.
24 Subject to payment of amounts into the Build Illinois
25 Fund as provided in the preceding paragraph or in any
26 amendment thereto hereafter enacted, the following specified
27 monthly installment of the amount requested in the
28 certificate of the Chairman of the Metropolitan Pier and
29 Exposition Authority provided under Section 8.25f of the
30 State Finance Act, but not in excess of the sums designated
31 as "Total Deposit", shall be deposited in the aggregate from
32 collections under Section 9 of the Use Tax Act, Section 9 of
33 the Service Use Tax Act, Section 9 of the Service Occupation
34 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
-19- LRB9112052SMsbam
1 into the McCormick Place Expansion Project Fund in the
2 specified fiscal years.
3 Fiscal Year Total Deposit
4 1993 $0
5 1994 53,000,000
6 1995 58,000,000
7 1996 61,000,000
8 1997 64,000,000
9 1998 68,000,000
10 1999 71,000,000
11 2000 75,000,000
12 2001 80,000,000
13 2002 84,000,000
14 2003 89,000,000
15 2004 93,000,000
16 2005 97,000,000
17 2006 102,000,000
18 2007 108,000,000
19 2008 115,000,000
20 2009 120,000,000
21 2010 126,000,000
22 2011 132,000,000
23 2012 138,000,000
24 2013 and 145,000,000
25 each fiscal year
26 thereafter that bonds
27 are outstanding under
28 Section 13.2 of the
29 Metropolitan Pier and
30 Exposition Authority
31 Act, but not after fiscal year 2029.
32 Beginning July 20, 1993 and in each month of each fiscal
33 year thereafter, one-eighth of the amount requested in the
34 certificate of the Chairman of the Metropolitan Pier and
-20- LRB9112052SMsbam
1 Exposition Authority for that fiscal year, less the amount
2 deposited into the McCormick Place Expansion Project Fund by
3 the State Treasurer in the respective month under subsection
4 (g) of Section 13 of the Metropolitan Pier and Exposition
5 Authority Act, plus cumulative deficiencies in the deposits
6 required under this Section for previous months and years,
7 shall be deposited into the McCormick Place Expansion Project
8 Fund, until the full amount requested for the fiscal year,
9 but not in excess of the amount specified above as "Total
10 Deposit", has been deposited.
11 Subject to payment of amounts into the Build Illinois
12 Fund and the McCormick Place Expansion Project Fund pursuant
13 to the preceding paragraphs or in any amendment thereto
14 hereafter enacted, each month the Department shall pay into
15 the Local Government Distributive Fund .4% of the net revenue
16 realized for the preceding month from the 5% general rate, or
17 .4% of 80% of the net revenue realized for the preceding
18 month from the 6.25% general rate, as the case may be, on the
19 selling price of tangible personal property which amount
20 shall, subject to appropriation, be distributed as provided
21 in Section 2 of the State Revenue Sharing Act. No payments or
22 distributions pursuant to this paragraph shall be made if the
23 tax imposed by this Act on photoprocessing products is
24 declared unconstitutional, or if the proceeds from such tax
25 are unavailable for distribution because of litigation.
26 Subject to payment of amounts into the Build Illinois
27 Fund, the McCormick Place Expansion Project Fund, and the
28 Local Government Distributive Fund pursuant to the preceding
29 paragraphs or in any amendments thereto hereafter enacted,
30 beginning July 1, 1993, the Department shall each month pay
31 into the Illinois Tax Increment Fund 0.27% of 80% of the net
32 revenue realized for the preceding month from the 6.25%
33 general rate on the selling price of tangible personal
34 property.
-21- LRB9112052SMsbam
1 Of the remainder of the moneys received by the Department
2 pursuant to this Act, 75% thereof shall be paid into the
3 State Treasury and 25% shall be reserved in a special account
4 and used only for the transfer to the Common School Fund as
5 part of the monthly transfer from the General Revenue Fund in
6 accordance with Section 8a of the State Finance Act.
7 As soon as possible after the first day of each month,
8 upon certification of the Department of Revenue, the
9 Comptroller shall order transferred and the Treasurer shall
10 transfer from the General Revenue Fund to the Motor Fuel Tax
11 Fund an amount equal to 1.7% of 80% of the net revenue
12 realized under this Act for the second preceding month.
13 Beginning April 1, 2000, this transfer is no longer required
14 and shall not be made.
15 Net revenue realized for a month shall be the revenue
16 collected by the State pursuant to this Act, less the amount
17 paid out during that month as refunds to taxpayers for
18 overpayment of liability.
19 For greater simplicity of administration, manufacturers,
20 importers and wholesalers whose products are sold at retail
21 in Illinois by numerous retailers, and who wish to do so, may
22 assume the responsibility for accounting and paying to the
23 Department all tax accruing under this Act with respect to
24 such sales, if the retailers who are affected do not make
25 written objection to the Department to this arrangement.
26 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
27 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
28 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
29 Section 10. The Service Use Tax Act is amended by
30 changing Sections 3-10 and 9 as follows:
31 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
32 Sec. 3-10. Rate of tax. Unless otherwise provided in
-22- LRB9112052SMsbam
1 this Section, the tax imposed by this Act is at the rate of
2 6.25% of the selling price of tangible personal property
3 transferred as an incident to the sale of service, but, for
4 the purpose of computing this tax, in no event shall the
5 selling price be less than the cost price of the property to
6 the serviceman.
7 With respect to motor fuel, as defined in Section 1.1 of
8 the Motor Fuel Tax Law, and gasohol, as defined in Section
9 3-40 of the Use Tax Act, the tax is imposed at the rate of
10 1.25%. If, however, the aggregate tax revenues from motor
11 fuel and gasohol under the Motor Fuel Tax Law during the
12 period from October 1, 2002 through September 30, 2003 are
13 not at least 15% more than the aggregate tax revenues from
14 motor fuel and gasohol under that Law during the period from
15 October 1, 1999 through September 30, 2000, then beginning
16 January 1, 2004 the tax is imposed on motor fuel and gasohol
17 at the 6.25% general rate.
18 With respect to gasohol, as defined in the Use Tax Act,
19 the tax imposed by this Act applies to 70% of the selling
20 price of property transferred as an incident to the sale of
21 service on or after January 1, 1990, and before July 1, 2003,
22 and to 100% of the selling price thereafter.
23 At the election of any registered serviceman made for
24 each fiscal year, sales of service in which the aggregate
25 annual cost price of tangible personal property transferred
26 as an incident to the sales of service is less than 35%, or
27 75% in the case of servicemen transferring prescription drugs
28 or servicemen engaged in graphic arts production, of the
29 aggregate annual total gross receipts from all sales of
30 service, the tax imposed by this Act shall be based on the
31 serviceman's cost price of the tangible personal property
32 transferred as an incident to the sale of those services.
33 The tax shall be imposed at the rate of 1% on food
34 prepared for immediate consumption and transferred incident
-23- LRB9112052SMsbam
1 to a sale of service subject to this Act or the Service
2 Occupation Tax Act by an entity licensed under the Hospital
3 Licensing Act, the Nursing Home Care Act, or the Child Care
4 Act of 1969. The tax shall also be imposed at the rate of 1%
5 on food for human consumption that is to be consumed off the
6 premises where it is sold (other than alcoholic beverages,
7 soft drinks, and food that has been prepared for immediate
8 consumption and is not otherwise included in this paragraph)
9 and prescription and nonprescription medicines, drugs,
10 medical appliances, modifications to a motor vehicle for the
11 purpose of rendering it usable by a disabled person, and
12 insulin, urine testing materials, syringes, and needles used
13 by diabetics, for human use. For the purposes of this
14 Section, the term "soft drinks" means any complete, finished,
15 ready-to-use, non-alcoholic drink, whether carbonated or not,
16 including but not limited to soda water, cola, fruit juice,
17 vegetable juice, carbonated water, and all other preparations
18 commonly known as soft drinks of whatever kind or description
19 that are contained in any closed or sealed bottle, can,
20 carton, or container, regardless of size. "Soft drinks" does
21 not include coffee, tea, non-carbonated water, infant
22 formula, milk or milk products as defined in the Grade A
23 Pasteurized Milk and Milk Products Act, or drinks containing
24 50% or more natural fruit or vegetable juice.
25 Notwithstanding any other provisions of this Act, "food
26 for human consumption that is to be consumed off the premises
27 where it is sold" includes all food sold through a vending
28 machine, except soft drinks and food products that are
29 dispensed hot from a vending machine, regardless of the
30 location of the vending machine.
31 If the property that is acquired from a serviceman is
32 acquired outside Illinois and used outside Illinois before
33 being brought to Illinois for use here and is taxable under
34 this Act, the "selling price" on which the tax is computed
-24- LRB9112052SMsbam
1 shall be reduced by an amount that represents a reasonable
2 allowance for depreciation for the period of prior
3 out-of-state use.
4 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
5 91-51, eff. 6-30-99; 91-541, eff. 8-13-99.)
6 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
7 Sec. 9. Each serviceman required or authorized to
8 collect the tax herein imposed shall pay to the Department
9 the amount of such tax (except as otherwise provided) at the
10 time when he is required to file his return for the period
11 during which such tax was collected, less a discount of 2.1%
12 prior to January 1, 1990 and 1.75% on and after January 1,
13 1990, or $5 per calendar year, whichever is greater, which is
14 allowed to reimburse the serviceman for expenses incurred in
15 collecting the tax, keeping records, preparing and filing
16 returns, remitting the tax and supplying data to the
17 Department on request. A serviceman need not remit that part
18 of any tax collected by him to the extent that he is required
19 to pay and does pay the tax imposed by the Service Occupation
20 Tax Act with respect to his sale of service involving the
21 incidental transfer by him of the same property.
22 Except as provided hereinafter in this Section, on or
23 before the twentieth day of each calendar month, such
24 serviceman shall file a return for the preceding calendar
25 month in accordance with reasonable Rules and Regulations to
26 be promulgated by the Department. Such return shall be filed
27 on a form prescribed by the Department and shall contain such
28 information as the Department may reasonably require.
29 The Department may require returns to be filed on a
30 quarterly basis. If so required, a return for each calendar
31 quarter shall be filed on or before the twentieth day of the
32 calendar month following the end of such calendar quarter.
33 The taxpayer shall also file a return with the Department for
-25- LRB9112052SMsbam
1 each of the first two months of each calendar quarter, on or
2 before the twentieth day of the following calendar month,
3 stating:
4 1. The name of the seller;
5 2. The address of the principal place of business
6 from which he engages in business as a serviceman in this
7 State;
8 3. The total amount of taxable receipts received by
9 him during the preceding calendar month, including
10 receipts from charge and time sales, but less all
11 deductions allowed by law;
12 4. The amount of credit provided in Section 2d of
13 this Act;
14 5. The amount of tax due;
15 5-5. The signature of the taxpayer; and
16 6. Such other reasonable information as the
17 Department may require.
18 If a taxpayer fails to sign a return within 30 days after
19 the proper notice and demand for signature by the Department,
20 the return shall be considered valid and any amount shown to
21 be due on the return shall be deemed assessed.
22 Beginning October 1, 1993, a taxpayer who has an average
23 monthly tax liability of $150,000 or more shall make all
24 payments required by rules of the Department by electronic
25 funds transfer. Beginning October 1, 1994, a taxpayer who
26 has an average monthly tax liability of $100,000 or more
27 shall make all payments required by rules of the Department
28 by electronic funds transfer. Beginning October 1, 1995, a
29 taxpayer who has an average monthly tax liability of $50,000
30 or more shall make all payments required by rules of the
31 Department by electronic funds transfer. Beginning October 1,
32 2000, a taxpayer who has an annual tax liability of $200,000
33 or more shall make all payments required by rules of the
34 Department by electronic funds transfer. The term "annual
-26- LRB9112052SMsbam
1 tax liability" shall be the sum of the taxpayer's liabilities
2 under this Act, and under all other State and local
3 occupation and use tax laws administered by the Department,
4 for the immediately preceding calendar year. The term
5 "average monthly tax liability" means the sum of the
6 taxpayer's liabilities under this Act, and under all other
7 State and local occupation and use tax laws administered by
8 the Department, for the immediately preceding calendar year
9 divided by 12.
10 Before August 1 of each year beginning in 1993, the
11 Department shall notify all taxpayers required to make
12 payments by electronic funds transfer. All taxpayers required
13 to make payments by electronic funds transfer shall make
14 those payments for a minimum of one year beginning on October
15 1.
16 Any taxpayer not required to make payments by electronic
17 funds transfer may make payments by electronic funds transfer
18 with the permission of the Department.
19 All taxpayers required to make payment by electronic
20 funds transfer and any taxpayers authorized to voluntarily
21 make payments by electronic funds transfer shall make those
22 payments in the manner authorized by the Department.
23 The Department shall adopt such rules as are necessary to
24 effectuate a program of electronic funds transfer and the
25 requirements of this Section.
26 If the serviceman is otherwise required to file a monthly
27 return and if the serviceman's average monthly tax liability
28 to the Department does not exceed $200, the Department may
29 authorize his returns to be filed on a quarter annual basis,
30 with the return for January, February and March of a given
31 year being due by April 20 of such year; with the return for
32 April, May and June of a given year being due by July 20 of
33 such year; with the return for July, August and September of
34 a given year being due by October 20 of such year, and with
-27- LRB9112052SMsbam
1 the return for October, November and December of a given year
2 being due by January 20 of the following year.
3 If the serviceman is otherwise required to file a monthly
4 or quarterly return and if the serviceman's average monthly
5 tax liability to the Department does not exceed $50, the
6 Department may authorize his returns to be filed on an annual
7 basis, with the return for a given year being due by January
8 20 of the following year.
9 Such quarter annual and annual returns, as to form and
10 substance, shall be subject to the same requirements as
11 monthly returns.
12 Notwithstanding any other provision in this Act
13 concerning the time within which a serviceman may file his
14 return, in the case of any serviceman who ceases to engage in
15 a kind of business which makes him responsible for filing
16 returns under this Act, such serviceman shall file a final
17 return under this Act with the Department not more than 1
18 month after discontinuing such business.
19 Where a serviceman collects the tax with respect to the
20 selling price of property which he sells and the purchaser
21 thereafter returns such property and the serviceman refunds
22 the selling price thereof to the purchaser, such serviceman
23 shall also refund, to the purchaser, the tax so collected
24 from the purchaser. When filing his return for the period in
25 which he refunds such tax to the purchaser, the serviceman
26 may deduct the amount of the tax so refunded by him to the
27 purchaser from any other Service Use Tax, Service Occupation
28 Tax, retailers' occupation tax or use tax which such
29 serviceman may be required to pay or remit to the Department,
30 as shown by such return, provided that the amount of the tax
31 to be deducted shall previously have been remitted to the
32 Department by such serviceman. If the serviceman shall not
33 previously have remitted the amount of such tax to the
34 Department, he shall be entitled to no deduction hereunder
-28- LRB9112052SMsbam
1 upon refunding such tax to the purchaser.
2 Any serviceman filing a return hereunder shall also
3 include the total tax upon the selling price of tangible
4 personal property purchased for use by him as an incident to
5 a sale of service, and such serviceman shall remit the amount
6 of such tax to the Department when filing such return.
7 If experience indicates such action to be practicable,
8 the Department may prescribe and furnish a combination or
9 joint return which will enable servicemen, who are required
10 to file returns hereunder and also under the Service
11 Occupation Tax Act, to furnish all the return information
12 required by both Acts on the one form.
13 Where the serviceman has more than one business
14 registered with the Department under separate registration
15 hereunder, such serviceman shall not file each return that is
16 due as a single return covering all such registered
17 businesses, but shall file separate returns for each such
18 registered business.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the State and Local Tax Reform Fund, a special
21 fund in the State Treasury, the net revenue realized for the
22 preceding month from the 1% tax on sales of food for human
23 consumption which is to be consumed off the premises where it
24 is sold (other than alcoholic beverages, soft drinks and food
25 which has been prepared for immediate consumption) and
26 prescription and nonprescription medicines, drugs, medical
27 appliances and insulin, urine testing materials, syringes and
28 needles used by diabetics.
29 Beginning February 1, 2001, and so long as the rate
30 remains at 1.25%, each month the Department shall pay into
31 the County and Mass Transit District Fund 20% of the net
32 revenue realized for the preceding month from the 1.25% rate
33 on the selling price of motor fuel and gasohol.
34 Beginning January 1, 1990, each month the Department
-29- LRB9112052SMsbam
1 shall pay into the State and Local Sales Tax Reform Fund 20%
2 of the net revenue realized for the preceding month from the
3 6.25% general rate on transfers of tangible personal
4 property, other than tangible personal property which is
5 purchased outside Illinois at retail from a retailer and
6 which is titled or registered by an agency of this State's
7 government.
8 Beginning February 1, 2001, and so long as the rate
9 remains at 1.25%, each month the Department shall pay into
10 the Local Government Tax Fund 80% of the net revenue realized
11 for the preceding month from the 1.25% rate on the selling
12 price of motor fuel and gasohol.
13 Of the remainder of the moneys received by the Department
14 pursuant to this Act, (a) 1.75% thereof shall be paid into
15 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
16 and on and after July 1, 1989, 3.8% thereof shall be paid
17 into the Build Illinois Fund; provided, however, that if in
18 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
19 as the case may be, of the moneys received by the Department
20 and required to be paid into the Build Illinois Fund pursuant
21 to Section 3 of the Retailers' Occupation Tax Act, Section 9
22 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
23 Section 9 of the Service Occupation Tax Act, such Acts being
24 hereinafter called the "Tax Acts" and such aggregate of 2.2%
25 or 3.8%, as the case may be, of moneys being hereinafter
26 called the "Tax Act Amount", and (2) the amount transferred
27 to the Build Illinois Fund from the State and Local Sales Tax
28 Reform Fund shall be less than the Annual Specified Amount
29 (as defined in Section 3 of the Retailers' Occupation Tax
30 Act), an amount equal to the difference shall be immediately
31 paid into the Build Illinois Fund from other moneys received
32 by the Department pursuant to the Tax Acts; and further
33 provided, that if on the last business day of any month the
34 sum of (1) the Tax Act Amount required to be deposited into
-30- LRB9112052SMsbam
1 the Build Illinois Bond Account in the Build Illinois Fund
2 during such month and (2) the amount transferred during such
3 month to the Build Illinois Fund from the State and Local
4 Sales Tax Reform Fund shall have been less than 1/12 of the
5 Annual Specified Amount, an amount equal to the difference
6 shall be immediately paid into the Build Illinois Fund from
7 other moneys received by the Department pursuant to the Tax
8 Acts; and, further provided, that in no event shall the
9 payments required under the preceding proviso result in
10 aggregate payments into the Build Illinois Fund pursuant to
11 this clause (b) for any fiscal year in excess of the greater
12 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
13 for such fiscal year; and, further provided, that the amounts
14 payable into the Build Illinois Fund under this clause (b)
15 shall be payable only until such time as the aggregate amount
16 on deposit under each trust indenture securing Bonds issued
17 and outstanding pursuant to the Build Illinois Bond Act is
18 sufficient, taking into account any future investment income,
19 to fully provide, in accordance with such indenture, for the
20 defeasance of or the payment of the principal of, premium, if
21 any, and interest on the Bonds secured by such indenture and
22 on any Bonds expected to be issued thereafter and all fees
23 and costs payable with respect thereto, all as certified by
24 the Director of the Bureau of the Budget. If on the last
25 business day of any month in which Bonds are outstanding
26 pursuant to the Build Illinois Bond Act, the aggregate of the
27 moneys deposited in the Build Illinois Bond Account in the
28 Build Illinois Fund in such month shall be less than the
29 amount required to be transferred in such month from the
30 Build Illinois Bond Account to the Build Illinois Bond
31 Retirement and Interest Fund pursuant to Section 13 of the
32 Build Illinois Bond Act, an amount equal to such deficiency
33 shall be immediately paid from other moneys received by the
34 Department pursuant to the Tax Acts to the Build Illinois
-31- LRB9112052SMsbam
1 Fund; provided, however, that any amounts paid to the Build
2 Illinois Fund in any fiscal year pursuant to this sentence
3 shall be deemed to constitute payments pursuant to clause (b)
4 of the preceding sentence and shall reduce the amount
5 otherwise payable for such fiscal year pursuant to clause (b)
6 of the preceding sentence. The moneys received by the
7 Department pursuant to this Act and required to be deposited
8 into the Build Illinois Fund are subject to the pledge, claim
9 and charge set forth in Section 12 of the Build Illinois Bond
10 Act.
11 Subject to payment of amounts into the Build Illinois
12 Fund as provided in the preceding paragraph or in any
13 amendment thereto hereafter enacted, the following specified
14 monthly installment of the amount requested in the
15 certificate of the Chairman of the Metropolitan Pier and
16 Exposition Authority provided under Section 8.25f of the
17 State Finance Act, but not in excess of the sums designated
18 as "Total Deposit", shall be deposited in the aggregate from
19 collections under Section 9 of the Use Tax Act, Section 9 of
20 the Service Use Tax Act, Section 9 of the Service Occupation
21 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
22 into the McCormick Place Expansion Project Fund in the
23 specified fiscal years.
24 Fiscal Year Total Deposit
25 1993 $0
26 1994 53,000,000
27 1995 58,000,000
28 1996 61,000,000
29 1997 64,000,000
30 1998 68,000,000
31 1999 71,000,000
32 2000 75,000,000
33 2001 80,000,000
34 2002 84,000,000
-32- LRB9112052SMsbam
1 2003 89,000,000
2 2004 93,000,000
3 2005 97,000,000
4 2006 102,000,000
5 2007 108,000,000
6 2008 115,000,000
7 2009 120,000,000
8 2010 126,000,000
9 2011 132,000,000
10 2012 138,000,000
11 2013 and 145,000,000
12 each fiscal year
13 thereafter that bonds
14 are outstanding under
15 Section 13.2 of the
16 Metropolitan Pier and
17 Exposition Authority Act,
18 but not after fiscal year 2029.
19 Beginning July 20, 1993 and in each month of each fiscal
20 year thereafter, one-eighth of the amount requested in the
21 certificate of the Chairman of the Metropolitan Pier and
22 Exposition Authority for that fiscal year, less the amount
23 deposited into the McCormick Place Expansion Project Fund by
24 the State Treasurer in the respective month under subsection
25 (g) of Section 13 of the Metropolitan Pier and Exposition
26 Authority Act, plus cumulative deficiencies in the deposits
27 required under this Section for previous months and years,
28 shall be deposited into the McCormick Place Expansion Project
29 Fund, until the full amount requested for the fiscal year,
30 but not in excess of the amount specified above as "Total
31 Deposit", has been deposited.
32 Subject to payment of amounts into the Build Illinois
33 Fund and the McCormick Place Expansion Project Fund pursuant
34 to the preceding paragraphs or in any amendment thereto
-33- LRB9112052SMsbam
1 hereafter enacted, each month the Department shall pay into
2 the Local Government Distributive Fund 0.4% of the net
3 revenue realized for the preceding month from the 5% general
4 rate or 0.4% of 80% of the net revenue realized for the
5 preceding month from the 6.25% general rate, as the case may
6 be, on the selling price of tangible personal property which
7 amount shall, subject to appropriation, be distributed as
8 provided in Section 2 of the State Revenue Sharing Act. No
9 payments or distributions pursuant to this paragraph shall be
10 made if the tax imposed by this Act on photo processing
11 products is declared unconstitutional, or if the proceeds
12 from such tax are unavailable for distribution because of
13 litigation.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project Fund, and the
16 Local Government Distributive Fund pursuant to the preceding
17 paragraphs or in any amendments thereto hereafter enacted,
18 beginning July 1, 1993, the Department shall each month pay
19 into the Illinois Tax Increment Fund 0.27% of 80% of the net
20 revenue realized for the preceding month from the 6.25%
21 general rate on the selling price of tangible personal
22 property.
23 All remaining moneys received by the Department pursuant
24 to this Act shall be paid into the General Revenue Fund of
25 the State Treasury.
26 As soon as possible after the first day of each month,
27 upon certification of the Department of Revenue, the
28 Comptroller shall order transferred and the Treasurer shall
29 transfer from the General Revenue Fund to the Motor Fuel Tax
30 Fund an amount equal to 1.7% of 80% of the net revenue
31 realized under this Act for the second preceding month.
32 Beginning April 1, 2000, this transfer is no longer required
33 and shall not be made.
34 Net revenue realized for a month shall be the revenue
-34- LRB9112052SMsbam
1 collected by the State pursuant to this Act, less the amount
2 paid out during that month as refunds to taxpayers for
3 overpayment of liability.
4 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
5 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
6 revised 9-27-99.)
7 Section 15. The Service Occupation Tax Act is amended by
8 changing Sections 3-10 and 9 as follows:
9 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
10 Sec. 3-10. Rate of tax. Unless otherwise provided in
11 this Section, the tax imposed by this Act is at the rate of
12 6.25% of the "selling price", as defined in Section 2 of the
13 Service Use Tax Act, of the tangible personal property. For
14 the purpose of computing this tax, in no event shall the
15 "selling price" be less than the cost price to the serviceman
16 of the tangible personal property transferred. The selling
17 price of each item of tangible personal property transferred
18 as an incident of a sale of service may be shown as a
19 distinct and separate item on the serviceman's billing to the
20 service customer. If the selling price is not so shown, the
21 selling price of the tangible personal property is deemed to
22 be 50% of the serviceman's entire billing to the service
23 customer. When, however, a serviceman contracts to design,
24 develop, and produce special order machinery or equipment,
25 the tax imposed by this Act shall be based on the
26 serviceman's cost price of the tangible personal property
27 transferred incident to the completion of the contract.
28 With respect to motor fuel, as defined in Section 1.1 of
29 the Motor Fuel Tax Law, and gasohol, as defined in Section
30 3-40 of the Use Tax Act, the tax is imposed at the rate of
31 1.25%. If, however, the aggregate tax revenues from motor
32 fuel and gasohol under the Motor Fuel Tax Law during the
-35- LRB9112052SMsbam
1 period from October 1, 2002 through September 30, 2003 are
2 not at least 15% more than the aggregate tax revenues from
3 motor fuel and gasohol under that Law during the period from
4 October 1, 1999 through September 30, 2000, then beginning
5 January 1, 2004 the tax is imposed on motor fuel and gasohol
6 at the 6.25% general rate.
7 With respect to gasohol, as defined in the Use Tax Act,
8 the tax imposed by this Act shall apply to 70% of the cost
9 price of property transferred as an incident to the sale of
10 service on or after January 1, 1990, and before July 1, 2003,
11 and to 100% of the cost price thereafter.
12 At the election of any registered serviceman made for
13 each fiscal year, sales of service in which the aggregate
14 annual cost price of tangible personal property transferred
15 as an incident to the sales of service is less than 35%, or
16 75% in the case of servicemen transferring prescription drugs
17 or servicemen engaged in graphic arts production, of the
18 aggregate annual total gross receipts from all sales of
19 service, the tax imposed by this Act shall be based on the
20 serviceman's cost price of the tangible personal property
21 transferred incident to the sale of those services.
22 The tax shall be imposed at the rate of 1% on food
23 prepared for immediate consumption and transferred incident
24 to a sale of service subject to this Act or the Service
25 Occupation Tax Act by an entity licensed under the Hospital
26 Licensing Act, the Nursing Home Care Act, or the Child Care
27 Act of 1969. The tax shall also be imposed at the rate of 1%
28 on food for human consumption that is to be consumed off the
29 premises where it is sold (other than alcoholic beverages,
30 soft drinks, and food that has been prepared for immediate
31 consumption and is not otherwise included in this paragraph)
32 and prescription and nonprescription medicines, drugs,
33 medical appliances, modifications to a motor vehicle for the
34 purpose of rendering it usable by a disabled person, and
-36- LRB9112052SMsbam
1 insulin, urine testing materials, syringes, and needles used
2 by diabetics, for human use. For the purposes of this
3 Section, the term "soft drinks" means any complete, finished,
4 ready-to-use, non-alcoholic drink, whether carbonated or not,
5 including but not limited to soda water, cola, fruit juice,
6 vegetable juice, carbonated water, and all other preparations
7 commonly known as soft drinks of whatever kind or description
8 that are contained in any closed or sealed can, carton, or
9 container, regardless of size. "Soft drinks" does not
10 include coffee, tea, non-carbonated water, infant formula,
11 milk or milk products as defined in the Grade A Pasteurized
12 Milk and Milk Products Act, or drinks containing 50% or more
13 natural fruit or vegetable juice.
14 Notwithstanding any other provisions of this Act, "food
15 for human consumption that is to be consumed off the premises
16 where it is sold" includes all food sold through a vending
17 machine, except soft drinks and food products that are
18 dispensed hot from a vending machine, regardless of the
19 location of the vending machine.
20 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
21 91-51, 6-30-99; 91-541, eff. 8-13-99.)
22 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
23 Sec. 9. Each serviceman required or authorized to
24 collect the tax herein imposed shall pay to the Department
25 the amount of such tax at the time when he is required to
26 file his return for the period during which such tax was
27 collectible, less a discount of 2.1% prior to January 1,
28 1990, and 1.75% on and after January 1, 1990, or $5 per
29 calendar year, whichever is greater, which is allowed to
30 reimburse the serviceman for expenses incurred in collecting
31 the tax, keeping records, preparing and filing returns,
32 remitting the tax and supplying data to the Department on
33 request.
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1 Where such tangible personal property is sold under a
2 conditional sales contract, or under any other form of sale
3 wherein the payment of the principal sum, or a part thereof,
4 is extended beyond the close of the period for which the
5 return is filed, the serviceman, in collecting the tax may
6 collect, for each tax return period, only the tax applicable
7 to the part of the selling price actually received during
8 such tax return period.
9 Except as provided hereinafter in this Section, on or
10 before the twentieth day of each calendar month, such
11 serviceman shall file a return for the preceding calendar
12 month in accordance with reasonable rules and regulations to
13 be promulgated by the Department of Revenue. Such return
14 shall be filed on a form prescribed by the Department and
15 shall contain such information as the Department may
16 reasonably require.
17 The Department may require returns to be filed on a
18 quarterly basis. If so required, a return for each calendar
19 quarter shall be filed on or before the twentieth day of the
20 calendar month following the end of such calendar quarter.
21 The taxpayer shall also file a return with the Department for
22 each of the first two months of each calendar quarter, on or
23 before the twentieth day of the following calendar month,
24 stating:
25 1. The name of the seller;
26 2. The address of the principal place of business
27 from which he engages in business as a serviceman in this
28 State;
29 3. The total amount of taxable receipts received by
30 him during the preceding calendar month, including
31 receipts from charge and time sales, but less all
32 deductions allowed by law;
33 4. The amount of credit provided in Section 2d of
34 this Act;
-38- LRB9112052SMsbam
1 5. The amount of tax due;
2 5-5. The signature of the taxpayer; and
3 6. Such other reasonable information as the
4 Department may require.
5 If a taxpayer fails to sign a return within 30 days after
6 the proper notice and demand for signature by the Department,
7 the return shall be considered valid and any amount shown to
8 be due on the return shall be deemed assessed.
9 A serviceman may accept a Manufacturer's Purchase Credit
10 certification from a purchaser in satisfaction of Service Use
11 Tax as provided in Section 3-70 of the Service Use Tax Act if
12 the purchaser provides the appropriate documentation as
13 required by Section 3-70 of the Service Use Tax Act. A
14 Manufacturer's Purchase Credit certification, accepted by a
15 serviceman as provided in Section 3-70 of the Service Use Tax
16 Act, may be used by that serviceman to satisfy Service
17 Occupation Tax liability in the amount claimed in the
18 certification, not to exceed 6.25% of the receipts subject to
19 tax from a qualifying purchase.
20 If the serviceman's average monthly tax liability to the
21 Department does not exceed $200, the Department may authorize
22 his returns to be filed on a quarter annual basis, with the
23 return for January, February and March of a given year being
24 due by April 20 of such year; with the return for April, May
25 and June of a given year being due by July 20 of such year;
26 with the return for July, August and September of a given
27 year being due by October 20 of such year, and with the
28 return for October, November and December of a given year
29 being due by January 20 of the following year.
30 If the serviceman's average monthly tax liability to the
31 Department does not exceed $50, the Department may authorize
32 his returns to be filed on an annual basis, with the return
33 for a given year being due by January 20 of the following
34 year.
-39- LRB9112052SMsbam
1 Such quarter annual and annual returns, as to form and
2 substance, shall be subject to the same requirements as
3 monthly returns.
4 Notwithstanding any other provision in this Act
5 concerning the time within which a serviceman may file his
6 return, in the case of any serviceman who ceases to engage in
7 a kind of business which makes him responsible for filing
8 returns under this Act, such serviceman shall file a final
9 return under this Act with the Department not more than 1
10 month after discontinuing such business.
11 Beginning October 1, 1993, a taxpayer who has an average
12 monthly tax liability of $150,000 or more shall make all
13 payments required by rules of the Department by electronic
14 funds transfer. Beginning October 1, 1994, a taxpayer who
15 has an average monthly tax liability of $100,000 or more
16 shall make all payments required by rules of the Department
17 by electronic funds transfer. Beginning October 1, 1995, a
18 taxpayer who has an average monthly tax liability of $50,000
19 or more shall make all payments required by rules of the
20 Department by electronic funds transfer. Beginning October
21 1, 2000, a taxpayer who has an annual tax liability of
22 $200,000 or more shall make all payments required by rules of
23 the Department by electronic funds transfer. The term
24 "annual tax liability" shall be the sum of the taxpayer's
25 liabilities under this Act, and under all other State and
26 local occupation and use tax laws administered by the
27 Department, for the immediately preceding calendar year. The
28 term "average monthly tax liability" means the sum of the
29 taxpayer's liabilities under this Act, and under all other
30 State and local occupation and use tax laws administered by
31 the Department, for the immediately preceding calendar year
32 divided by 12.
33 Before August 1 of each year beginning in 1993, the
34 Department shall notify all taxpayers required to make
-40- LRB9112052SMsbam
1 payments by electronic funds transfer. All taxpayers
2 required to make payments by electronic funds transfer shall
3 make those payments for a minimum of one year beginning on
4 October 1.
5 Any taxpayer not required to make payments by electronic
6 funds transfer may make payments by electronic funds transfer
7 with the permission of the Department.
8 All taxpayers required to make payment by electronic
9 funds transfer and any taxpayers authorized to voluntarily
10 make payments by electronic funds transfer shall make those
11 payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13 effectuate a program of electronic funds transfer and the
14 requirements of this Section.
15 Where a serviceman collects the tax with respect to the
16 selling price of tangible personal property which he sells
17 and the purchaser thereafter returns such tangible personal
18 property and the serviceman refunds the selling price thereof
19 to the purchaser, such serviceman shall also refund, to the
20 purchaser, the tax so collected from the purchaser. When
21 filing his return for the period in which he refunds such tax
22 to the purchaser, the serviceman may deduct the amount of the
23 tax so refunded by him to the purchaser from any other
24 Service Occupation Tax, Service Use Tax, Retailers'
25 Occupation Tax or Use Tax which such serviceman may be
26 required to pay or remit to the Department, as shown by such
27 return, provided that the amount of the tax to be deducted
28 shall previously have been remitted to the Department by such
29 serviceman. If the serviceman shall not previously have
30 remitted the amount of such tax to the Department, he shall
31 be entitled to no deduction hereunder upon refunding such tax
32 to the purchaser.
33 If experience indicates such action to be practicable,
34 the Department may prescribe and furnish a combination or
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1 joint return which will enable servicemen, who are required
2 to file returns hereunder and also under the Retailers'
3 Occupation Tax Act, the Use Tax Act or the Service Use Tax
4 Act, to furnish all the return information required by all
5 said Acts on the one form.
6 Where the serviceman has more than one business
7 registered with the Department under separate registrations
8 hereunder, such serviceman shall file separate returns for
9 each registered business.
10 Beginning January 1, 1990, each month the Department
11 shall pay into the Local Government Tax Fund the revenue
12 realized for the preceding month from the 1% tax on sales of
13 food for human consumption which is to be consumed off the
14 premises where it is sold (other than alcoholic beverages,
15 soft drinks and food which has been prepared for immediate
16 consumption) and prescription and nonprescription medicines,
17 drugs, medical appliances and insulin, urine testing
18 materials, syringes and needles used by diabetics.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the County and Mass Transit District Fund 4%
21 of the revenue realized for the preceding month from the
22 6.25% general rate.
23 Beginning February 1, 2001, and so long as the rate
24 remains at 1.25%, each month the Department shall pay into
25 the County and Mass Transit District Fund 20% of the net
26 revenue realized for the preceding month from the 1.25% rate
27 on the selling price of motor fuel and gasohol.
28 Beginning January 1, 1990, each month the Department
29 shall pay into the Local Government Tax Fund 16% of the
30 revenue realized for the preceding month from the 6.25%
31 general rate on transfers of tangible personal property.
32 Beginning February 1, 2001, and so long as the rate
33 remains at 1.25%, each month the Department shall pay into
34 the Local Government Tax Fund 80% of the net revenue realized
-42- LRB9112052SMsbam
1 for the preceding month from the 1.25% rate on the selling
2 price of motor fuel and gasohol.
3 Of the remainder of the moneys received by the Department
4 pursuant to this Act, (a) 1.75% thereof shall be paid into
5 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
6 and on and after July 1, 1989, 3.8% thereof shall be paid
7 into the Build Illinois Fund; provided, however, that if in
8 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
9 as the case may be, of the moneys received by the Department
10 and required to be paid into the Build Illinois Fund pursuant
11 to Section 3 of the Retailers' Occupation Tax Act, Section 9
12 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
13 Section 9 of the Service Occupation Tax Act, such Acts being
14 hereinafter called the "Tax Acts" and such aggregate of 2.2%
15 or 3.8%, as the case may be, of moneys being hereinafter
16 called the "Tax Act Amount", and (2) the amount transferred
17 to the Build Illinois Fund from the State and Local Sales Tax
18 Reform Fund shall be less than the Annual Specified Amount
19 (as defined in Section 3 of the Retailers' Occupation Tax
20 Act), an amount equal to the difference shall be immediately
21 paid into the Build Illinois Fund from other moneys received
22 by the Department pursuant to the Tax Acts; and further
23 provided, that if on the last business day of any month the
24 sum of (1) the Tax Act Amount required to be deposited into
25 the Build Illinois Account in the Build Illinois Fund during
26 such month and (2) the amount transferred during such month
27 to the Build Illinois Fund from the State and Local Sales Tax
28 Reform Fund shall have been less than 1/12 of the Annual
29 Specified Amount, an amount equal to the difference shall be
30 immediately paid into the Build Illinois Fund from other
31 moneys received by the Department pursuant to the Tax Acts;
32 and, further provided, that in no event shall the payments
33 required under the preceding proviso result in aggregate
34 payments into the Build Illinois Fund pursuant to this clause
-43- LRB9112052SMsbam
1 (b) for any fiscal year in excess of the greater of (i) the
2 Tax Act Amount or (ii) the Annual Specified Amount for such
3 fiscal year; and, further provided, that the amounts payable
4 into the Build Illinois Fund under this clause (b) shall be
5 payable only until such time as the aggregate amount on
6 deposit under each trust indenture securing Bonds issued and
7 outstanding pursuant to the Build Illinois Bond Act is
8 sufficient, taking into account any future investment income,
9 to fully provide, in accordance with such indenture, for the
10 defeasance of or the payment of the principal of, premium, if
11 any, and interest on the Bonds secured by such indenture and
12 on any Bonds expected to be issued thereafter and all fees
13 and costs payable with respect thereto, all as certified by
14 the Director of the Bureau of the Budget. If on the last
15 business day of any month in which Bonds are outstanding
16 pursuant to the Build Illinois Bond Act, the aggregate of the
17 moneys deposited in the Build Illinois Bond Account in the
18 Build Illinois Fund in such month shall be less than the
19 amount required to be transferred in such month from the
20 Build Illinois Bond Account to the Build Illinois Bond
21 Retirement and Interest Fund pursuant to Section 13 of the
22 Build Illinois Bond Act, an amount equal to such deficiency
23 shall be immediately paid from other moneys received by the
24 Department pursuant to the Tax Acts to the Build Illinois
25 Fund; provided, however, that any amounts paid to the Build
26 Illinois Fund in any fiscal year pursuant to this sentence
27 shall be deemed to constitute payments pursuant to clause (b)
28 of the preceding sentence and shall reduce the amount
29 otherwise payable for such fiscal year pursuant to clause (b)
30 of the preceding sentence. The moneys received by the
31 Department pursuant to this Act and required to be deposited
32 into the Build Illinois Fund are subject to the pledge, claim
33 and charge set forth in Section 12 of the Build Illinois Bond
34 Act.
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1 Subject to payment of amounts into the Build Illinois
2 Fund as provided in the preceding paragraph or in any
3 amendment thereto hereafter enacted, the following specified
4 monthly installment of the amount requested in the
5 certificate of the Chairman of the Metropolitan Pier and
6 Exposition Authority provided under Section 8.25f of the
7 State Finance Act, but not in excess of the sums designated
8 as "Total Deposit", shall be deposited in the aggregate from
9 collections under Section 9 of the Use Tax Act, Section 9 of
10 the Service Use Tax Act, Section 9 of the Service Occupation
11 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
12 into the McCormick Place Expansion Project Fund in the
13 specified fiscal years.
14 Fiscal Year Total Deposit
15 1993 $0
16 1994 53,000,000
17 1995 58,000,000
18 1996 61,000,000
19 1997 64,000,000
20 1998 68,000,000
21 1999 71,000,000
22 2000 75,000,000
23 2001 80,000,000
24 2002 84,000,000
25 2003 89,000,000
26 2004 93,000,000
27 2005 97,000,000
28 2006 102,000,000
29 2007 108,000,000
30 2008 115,000,000
31 2009 120,000,000
32 2010 126,000,000
33 2011 132,000,000
34 2012 138,000,000
-45- LRB9112052SMsbam
1 2013 and 145,000,000
2 each fiscal year
3 thereafter that bonds
4 are outstanding under
5 Section 13.2 of the
6 Metropolitan Pier and
7 Exposition Authority
8 Act, but not after fiscal year 2029.
9 Beginning July 20, 1993 and in each month of each fiscal
10 year thereafter, one-eighth of the amount requested in the
11 certificate of the Chairman of the Metropolitan Pier and
12 Exposition Authority for that fiscal year, less the amount
13 deposited into the McCormick Place Expansion Project Fund by
14 the State Treasurer in the respective month under subsection
15 (g) of Section 13 of the Metropolitan Pier and Exposition
16 Authority Act, plus cumulative deficiencies in the deposits
17 required under this Section for previous months and years,
18 shall be deposited into the McCormick Place Expansion Project
19 Fund, until the full amount requested for the fiscal year,
20 but not in excess of the amount specified above as "Total
21 Deposit", has been deposited.
22 Subject to payment of amounts into the Build Illinois
23 Fund and the McCormick Place Expansion Project Fund pursuant
24 to the preceding paragraphs or in any amendment thereto
25 hereafter enacted, each month the Department shall pay into
26 the Local Government Distributive Fund 0.4% of the net
27 revenue realized for the preceding month from the 5% general
28 rate or 0.4% of 80% of the net revenue realized for the
29 preceding month from the 6.25% general rate, as the case may
30 be, on the selling price of tangible personal property which
31 amount shall, subject to appropriation, be distributed as
32 provided in Section 2 of the State Revenue Sharing Act. No
33 payments or distributions pursuant to this paragraph shall be
34 made if the tax imposed by this Act on photoprocessing
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1 products is declared unconstitutional, or if the proceeds
2 from such tax are unavailable for distribution because of
3 litigation.
4 Subject to payment of amounts into the Build Illinois
5 Fund, the McCormick Place Expansion Project Fund, and the
6 Local Government Distributive Fund pursuant to the preceding
7 paragraphs or in any amendments thereto hereafter enacted,
8 beginning July 1, 1993, the Department shall each month pay
9 into the Illinois Tax Increment Fund 0.27% of 80% of the net
10 revenue realized for the preceding month from the 6.25%
11 general rate on the selling price of tangible personal
12 property.
13 Remaining moneys received by the Department pursuant to
14 this Act shall be paid into the General Revenue Fund of the
15 State Treasury.
16 The Department may, upon separate written notice to a
17 taxpayer, require the taxpayer to prepare and file with the
18 Department on a form prescribed by the Department within not
19 less than 60 days after receipt of the notice an annual
20 information return for the tax year specified in the notice.
21 Such annual return to the Department shall include a
22 statement of gross receipts as shown by the taxpayer's last
23 Federal income tax return. If the total receipts of the
24 business as reported in the Federal income tax return do not
25 agree with the gross receipts reported to the Department of
26 Revenue for the same period, the taxpayer shall attach to his
27 annual return a schedule showing a reconciliation of the 2
28 amounts and the reasons for the difference. The taxpayer's
29 annual return to the Department shall also disclose the cost
30 of goods sold by the taxpayer during the year covered by such
31 return, opening and closing inventories of such goods for
32 such year, cost of goods used from stock or taken from stock
33 and given away by the taxpayer during such year, pay roll
34 information of the taxpayer's business during such year and
-47- LRB9112052SMsbam
1 any additional reasonable information which the Department
2 deems would be helpful in determining the accuracy of the
3 monthly, quarterly or annual returns filed by such taxpayer
4 as hereinbefore provided for in this Section.
5 If the annual information return required by this Section
6 is not filed when and as required, the taxpayer shall be
7 liable as follows:
8 (i) Until January 1, 1994, the taxpayer shall be
9 liable for a penalty equal to 1/6 of 1% of the tax due
10 from such taxpayer under this Act during the period to be
11 covered by the annual return for each month or fraction
12 of a month until such return is filed as required, the
13 penalty to be assessed and collected in the same manner
14 as any other penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer
16 shall be liable for a penalty as described in Section 3-4
17 of the Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19 ranking manager shall sign the annual return to certify the
20 accuracy of the information contained therein. Any person
21 who willfully signs the annual return containing false or
22 inaccurate information shall be guilty of perjury and
23 punished accordingly. The annual return form prescribed by
24 the Department shall include a warning that the person
25 signing the return may be liable for perjury.
26 The foregoing portion of this Section concerning the
27 filing of an annual information return shall not apply to a
28 serviceman who is not required to file an income tax return
29 with the United States Government.
30 As soon as possible after the first day of each month,
31 upon certification of the Department of Revenue, the
32 Comptroller shall order transferred and the Treasurer shall
33 transfer from the General Revenue Fund to the Motor Fuel Tax
34 Fund an amount equal to 1.7% of 80% of the net revenue
-48- LRB9112052SMsbam
1 realized under this Act for the second preceding month.
2 Beginning April 1, 2000, this transfer is no longer required
3 and shall not be made.
4 Net revenue realized for a month shall be the revenue
5 collected by the State pursuant to this Act, less the amount
6 paid out during that month as refunds to taxpayers for
7 overpayment of liability.
8 For greater simplicity of administration, it shall be
9 permissible for manufacturers, importers and wholesalers
10 whose products are sold by numerous servicemen in Illinois,
11 and who wish to do so, to assume the responsibility for
12 accounting and paying to the Department all tax accruing
13 under this Act with respect to such sales, if the servicemen
14 who are affected do not make written objection to the
15 Department to this arrangement.
16 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
17 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
18 revised 9-28-99.)
19 Section 20. The Retailers' Occupation Tax Act is amended
20 by changing Sections 2-10, 2d, and 3 as follows:
21 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
22 Sec. 2-10. Rate of tax. Unless otherwise provided in
23 this Section, the tax imposed by this Act is at the rate of
24 6.25% of gross receipts from sales of tangible personal
25 property made in the course of business.
26 With respect to motor fuel, as defined in Section 1.1 of
27 the Motor Fuel Tax Law, and gasohol, as defined in Section
28 3-40 of the Use Tax Act, the tax is imposed at the rate of
29 1.25%. If, however, the aggregate tax revenues from motor
30 fuel and gasohol under the Motor Fuel Tax Law during the
31 period from October 1, 2002 through September 30, 2003 are
32 not at least 15% more than the aggregate tax revenues from
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1 motor fuel and gasohol under that Law during the period from
2 October 1, 1999 through September 30, 2000, then beginning
3 January 1, 2004 the tax is imposed on motor fuel and gasohol
4 at the 6.25% general rate.
5 With respect to gasohol, as defined in the Use Tax Act,
6 the tax imposed by this Act applies to 70% of the proceeds of
7 sales made on or after January 1, 1990, and before July 1,
8 2003, and to 100% of the proceeds of sales made thereafter.
9 With respect to food for human consumption that is to be
10 consumed off the premises where it is sold (other than
11 alcoholic beverages, soft drinks, and food that has been
12 prepared for immediate consumption) and prescription and
13 nonprescription medicines, drugs, medical appliances,
14 modifications to a motor vehicle for the purpose of rendering
15 it usable by a disabled person, and insulin, urine testing
16 materials, syringes, and needles used by diabetics, for human
17 use, the tax is imposed at the rate of 1%. For the purposes
18 of this Section, the term "soft drinks" means any complete,
19 finished, ready-to-use, non-alcoholic drink, whether
20 carbonated or not, including but not limited to soda water,
21 cola, fruit juice, vegetable juice, carbonated water, and all
22 other preparations commonly known as soft drinks of whatever
23 kind or description that are contained in any closed or
24 sealed bottle, can, carton, or container, regardless of size.
25 "Soft drinks" does not include coffee, tea, non-carbonated
26 water, infant formula, milk or milk products as defined in
27 the Grade A Pasteurized Milk and Milk Products Act, or drinks
28 containing 50% or more natural fruit or vegetable juice.
29 Notwithstanding any other provisions of this Act, "food
30 for human consumption that is to be consumed off the premises
31 where it is sold" includes all food sold through a vending
32 machine, except soft drinks and food products that are
33 dispensed hot from a vending machine, regardless of the
34 location of the vending machine.
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1 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
2 91-51, eff. 6-30-99.)
3 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
4 Sec. 2d. Tax prepayment by motor fuel retailer. Any
5 person engaged in the business of selling motor fuel at
6 retail, as defined in the Motor Fuel Tax Law, and who is not
7 a licensed distributor or supplier, as defined in the Motor
8 Fuel Tax Law, shall prepay to his or her distributor,
9 supplier, or other reseller of motor fuel a portion of the
10 tax imposed by this Act if the distributor, supplier, or
11 other reseller of motor fuel is registered under Section 2a
12 or Section 2c of this Act. The prepayment requirement
13 provided for in this Section does not apply to liquid propane
14 gas.
15 The Retailers' Occupation Tax paid to the distributor,
16 supplier, or other reseller shall be an amount equal to 0.8
17 cents $0.04 per gallon of the motor fuel, except gasohol as
18 defined in Section 2-10 of this Act which shall be an amount
19 equal to 0.6 cents $0.03 per gallon, purchased from the
20 distributor, supplier, or other reseller. If, as a result of
21 the provisions of this amendatory Act of the 91st General
22 Assembly, the rate of tax imposed on the sale of motor fuel
23 and gasohol by the Retailers' Occupation Tax Act returns to
24 6.25%, then the Retailers' Occupation Tax paid to the
25 distributor, supplier, or other reseller shall be an amount
26 equal to $0.04 per gallon of the motor fuel, except gasohol
27 as defined in Section 2-10 of this Act which shall be an
28 amount equal to $0.03 per gallon, purchased from the
29 distributor, supplier, or other reseller.
30 Any person engaged in the business of selling motor fuel
31 at retail shall be entitled to a credit against tax due under
32 this Act in an amount equal to the tax paid to the
33 distributor, supplier, or other reseller.
-51- LRB9112052SMsbam
1 Every distributor, supplier, or other reseller registered
2 as provided in Section 2a or Section 2c of this Act shall
3 remit the prepaid tax on all motor fuel that is due from any
4 person engaged in the business of selling at retail motor
5 fuel with the returns filed under Section 2f or Section 3 of
6 this Act, but the vendors discount provided in Section 3
7 shall not apply to the amount of prepaid tax that is
8 remitted. Any distributor or supplier who fails to properly
9 collect and remit the tax shall be liable for the tax. For
10 purposes of this Section, the prepaid tax is due on invoiced
11 gallons sold during a month by the 20th day of the following
12 month.
13 (Source: P.A. 86-1475; 87-14.)
14 (35 ILCS 120/3) (from Ch. 120, par. 442)
15 Sec. 3. Except as provided in this Section, on or before
16 the twentieth day of each calendar month, every person
17 engaged in the business of selling tangible personal property
18 at retail in this State during the preceding calendar month
19 shall file a return with the Department, stating:
20 1. The name of the seller;
21 2. His residence address and the address of his
22 principal place of business and the address of the
23 principal place of business (if that is a different
24 address) from which he engages in the business of selling
25 tangible personal property at retail in this State;
26 3. Total amount of receipts received by him during
27 the preceding calendar month or quarter, as the case may
28 be, from sales of tangible personal property, and from
29 services furnished, by him during such preceding calendar
30 month or quarter;
31 4. Total amount received by him during the
32 preceding calendar month or quarter on charge and time
33 sales of tangible personal property, and from services
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1 furnished, by him prior to the month or quarter for which
2 the return is filed;
3 5. Deductions allowed by law;
4 6. Gross receipts which were received by him during
5 the preceding calendar month or quarter and upon the
6 basis of which the tax is imposed;
7 7. The amount of credit provided in Section 2d of
8 this Act;
9 8. The amount of tax due;
10 9. The signature of the taxpayer; and
11 10. Such other reasonable information as the
12 Department may require.
13 If a taxpayer fails to sign a return within 30 days after
14 the proper notice and demand for signature by the Department,
15 the return shall be considered valid and any amount shown to
16 be due on the return shall be deemed assessed.
17 Each return shall be accompanied by the statement of
18 prepaid tax issued pursuant to Section 2e for which credit is
19 claimed.
20 A retailer may accept a Manufacturer's Purchase Credit
21 certification from a purchaser in satisfaction of Use Tax as
22 provided in Section 3-85 of the Use Tax Act if the purchaser
23 provides the appropriate documentation as required by Section
24 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
25 certification, accepted by a retailer as provided in Section
26 3-85 of the Use Tax Act, may be used by that retailer to
27 satisfy Retailers' Occupation Tax liability in the amount
28 claimed in the certification, not to exceed 6.25% of the
29 receipts subject to tax from a qualifying purchase.
30 The Department may require returns to be filed on a
31 quarterly basis. If so required, a return for each calendar
32 quarter shall be filed on or before the twentieth day of the
33 calendar month following the end of such calendar quarter.
34 The taxpayer shall also file a return with the Department for
-53- LRB9112052SMsbam
1 each of the first two months of each calendar quarter, on or
2 before the twentieth day of the following calendar month,
3 stating:
4 1. The name of the seller;
5 2. The address of the principal place of business
6 from which he engages in the business of selling tangible
7 personal property at retail in this State;
8 3. The total amount of taxable receipts received by
9 him during the preceding calendar month from sales of
10 tangible personal property by him during such preceding
11 calendar month, including receipts from charge and time
12 sales, but less all deductions allowed by law;
13 4. The amount of credit provided in Section 2d of
14 this Act;
15 5. The amount of tax due; and
16 6. Such other reasonable information as the
17 Department may require.
18 If a total amount of less than $1 is payable, refundable
19 or creditable, such amount shall be disregarded if it is less
20 than 50 cents and shall be increased to $1 if it is 50 cents
21 or more.
22 Beginning October 1, 1993, a taxpayer who has an average
23 monthly tax liability of $150,000 or more shall make all
24 payments required by rules of the Department by electronic
25 funds transfer. Beginning October 1, 1994, a taxpayer who
26 has an average monthly tax liability of $100,000 or more
27 shall make all payments required by rules of the Department
28 by electronic funds transfer. Beginning October 1, 1995, a
29 taxpayer who has an average monthly tax liability of $50,000
30 or more shall make all payments required by rules of the
31 Department by electronic funds transfer. Beginning October
32 1, 2000, a taxpayer who has an annual tax liability of
33 $200,000 or more shall make all payments required by rules of
34 the Department by electronic funds transfer. The term
-54- LRB9112052SMsbam
1 "annual tax liability" shall be the sum of the taxpayer's
2 liabilities under this Act, and under all other State and
3 local occupation and use tax laws administered by the
4 Department, for the immediately preceding calendar year. The
5 term "average monthly tax liability" shall be the sum of the
6 taxpayer's liabilities under this Act, and under all other
7 State and local occupation and use tax laws administered by
8 the Department, for the immediately preceding calendar year
9 divided by 12.
10 Before August 1 of each year beginning in 1993, the
11 Department shall notify all taxpayers required to make
12 payments by electronic funds transfer. All taxpayers
13 required to make payments by electronic funds transfer shall
14 make those payments for a minimum of one year beginning on
15 October 1.
16 Any taxpayer not required to make payments by electronic
17 funds transfer may make payments by electronic funds transfer
18 with the permission of the Department.
19 All taxpayers required to make payment by electronic
20 funds transfer and any taxpayers authorized to voluntarily
21 make payments by electronic funds transfer shall make those
22 payments in the manner authorized by the Department.
23 The Department shall adopt such rules as are necessary to
24 effectuate a program of electronic funds transfer and the
25 requirements of this Section.
26 Any amount which is required to be shown or reported on
27 any return or other document under this Act shall, if such
28 amount is not a whole-dollar amount, be increased to the
29 nearest whole-dollar amount in any case where the fractional
30 part of a dollar is 50 cents or more, and decreased to the
31 nearest whole-dollar amount where the fractional part of a
32 dollar is less than 50 cents.
33 If the retailer is otherwise required to file a monthly
34 return and if the retailer's average monthly tax liability to
-55- LRB9112052SMsbam
1 the Department does not exceed $200, the Department may
2 authorize his returns to be filed on a quarter annual basis,
3 with the return for January, February and March of a given
4 year being due by April 20 of such year; with the return for
5 April, May and June of a given year being due by July 20 of
6 such year; with the return for July, August and September of
7 a given year being due by October 20 of such year, and with
8 the return for October, November and December of a given year
9 being due by January 20 of the following year.
10 If the retailer is otherwise required to file a monthly
11 or quarterly return and if the retailer's average monthly tax
12 liability with the Department does not exceed $50, the
13 Department may authorize his returns to be filed on an annual
14 basis, with the return for a given year being due by January
15 20 of the following year.
16 Such quarter annual and annual returns, as to form and
17 substance, shall be subject to the same requirements as
18 monthly returns.
19 Notwithstanding any other provision in this Act
20 concerning the time within which a retailer may file his
21 return, in the case of any retailer who ceases to engage in a
22 kind of business which makes him responsible for filing
23 returns under this Act, such retailer shall file a final
24 return under this Act with the Department not more than one
25 month after discontinuing such business.
26 Where the same person has more than one business
27 registered with the Department under separate registrations
28 under this Act, such person may not file each return that is
29 due as a single return covering all such registered
30 businesses, but shall file separate returns for each such
31 registered business.
32 In addition, with respect to motor vehicles, watercraft,
33 aircraft, and trailers that are required to be registered
34 with an agency of this State, every retailer selling this
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1 kind of tangible personal property shall file, with the
2 Department, upon a form to be prescribed and supplied by the
3 Department, a separate return for each such item of tangible
4 personal property which the retailer sells, except that
5 where, in the same transaction, a retailer of aircraft,
6 watercraft, motor vehicles or trailers transfers more than
7 one aircraft, watercraft, motor vehicle or trailer to another
8 aircraft, watercraft, motor vehicle retailer or trailer
9 retailer for the purpose of resale, that seller for resale
10 may report the transfer of all aircraft, watercraft, motor
11 vehicles or trailers involved in that transaction to the
12 Department on the same uniform invoice-transaction reporting
13 return form. For purposes of this Section, "watercraft"
14 means a Class 2, Class 3, or Class 4 watercraft as defined in
15 Section 3-2 of the Boat Registration and Safety Act, a
16 personal watercraft, or any boat equipped with an inboard
17 motor.
18 Any retailer who sells only motor vehicles, watercraft,
19 aircraft, or trailers that are required to be registered with
20 an agency of this State, so that all retailers' occupation
21 tax liability is required to be reported, and is reported, on
22 such transaction reporting returns and who is not otherwise
23 required to file monthly or quarterly returns, need not file
24 monthly or quarterly returns. However, those retailers shall
25 be required to file returns on an annual basis.
26 The transaction reporting return, in the case of motor
27 vehicles or trailers that are required to be registered with
28 an agency of this State, shall be the same document as the
29 Uniform Invoice referred to in Section 5-402 of The Illinois
30 Vehicle Code and must show the name and address of the
31 seller; the name and address of the purchaser; the amount of
32 the selling price including the amount allowed by the
33 retailer for traded-in property, if any; the amount allowed
34 by the retailer for the traded-in tangible personal property,
-57- LRB9112052SMsbam
1 if any, to the extent to which Section 1 of this Act allows
2 an exemption for the value of traded-in property; the balance
3 payable after deducting such trade-in allowance from the
4 total selling price; the amount of tax due from the retailer
5 with respect to such transaction; the amount of tax collected
6 from the purchaser by the retailer on such transaction (or
7 satisfactory evidence that such tax is not due in that
8 particular instance, if that is claimed to be the fact); the
9 place and date of the sale; a sufficient identification of
10 the property sold; such other information as is required in
11 Section 5-402 of The Illinois Vehicle Code, and such other
12 information as the Department may reasonably require.
13 The transaction reporting return in the case of
14 watercraft or aircraft must show the name and address of the
15 seller; the name and address of the purchaser; the amount of
16 the selling price including the amount allowed by the
17 retailer for traded-in property, if any; the amount allowed
18 by the retailer for the traded-in tangible personal property,
19 if any, to the extent to which Section 1 of this Act allows
20 an exemption for the value of traded-in property; the balance
21 payable after deducting such trade-in allowance from the
22 total selling price; the amount of tax due from the retailer
23 with respect to such transaction; the amount of tax collected
24 from the purchaser by the retailer on such transaction (or
25 satisfactory evidence that such tax is not due in that
26 particular instance, if that is claimed to be the fact); the
27 place and date of the sale, a sufficient identification of
28 the property sold, and such other information as the
29 Department may reasonably require.
30 Such transaction reporting return shall be filed not
31 later than 20 days after the day of delivery of the item that
32 is being sold, but may be filed by the retailer at any time
33 sooner than that if he chooses to do so. The transaction
34 reporting return and tax remittance or proof of exemption
-58- LRB9112052SMsbam
1 from the Illinois use tax may be transmitted to the
2 Department by way of the State agency with which, or State
3 officer with whom the tangible personal property must be
4 titled or registered (if titling or registration is required)
5 if the Department and such agency or State officer determine
6 that this procedure will expedite the processing of
7 applications for title or registration.
8 With each such transaction reporting return, the retailer
9 shall remit the proper amount of tax due (or shall submit
10 satisfactory evidence that the sale is not taxable if that is
11 the case), to the Department or its agents, whereupon the
12 Department shall issue, in the purchaser's name, a use tax
13 receipt (or a certificate of exemption if the Department is
14 satisfied that the particular sale is tax exempt) which such
15 purchaser may submit to the agency with which, or State
16 officer with whom, he must title or register the tangible
17 personal property that is involved (if titling or
18 registration is required) in support of such purchaser's
19 application for an Illinois certificate or other evidence of
20 title or registration to such tangible personal property.
21 No retailer's failure or refusal to remit tax under this
22 Act precludes a user, who has paid the proper tax to the
23 retailer, from obtaining his certificate of title or other
24 evidence of title or registration (if titling or registration
25 is required) upon satisfying the Department that such user
26 has paid the proper tax (if tax is due) to the retailer. The
27 Department shall adopt appropriate rules to carry out the
28 mandate of this paragraph.
29 If the user who would otherwise pay tax to the retailer
30 wants the transaction reporting return filed and the payment
31 of the tax or proof of exemption made to the Department
32 before the retailer is willing to take these actions and such
33 user has not paid the tax to the retailer, such user may
34 certify to the fact of such delay by the retailer and may
-59- LRB9112052SMsbam
1 (upon the Department being satisfied of the truth of such
2 certification) transmit the information required by the
3 transaction reporting return and the remittance for tax or
4 proof of exemption directly to the Department and obtain his
5 tax receipt or exemption determination, in which event the
6 transaction reporting return and tax remittance (if a tax
7 payment was required) shall be credited by the Department to
8 the proper retailer's account with the Department, but
9 without the 2.1% or 1.75% discount provided for in this
10 Section being allowed. When the user pays the tax directly
11 to the Department, he shall pay the tax in the same amount
12 and in the same form in which it would be remitted if the tax
13 had been remitted to the Department by the retailer.
14 Refunds made by the seller during the preceding return
15 period to purchasers, on account of tangible personal
16 property returned to the seller, shall be allowed as a
17 deduction under subdivision 5 of his monthly or quarterly
18 return, as the case may be, in case the seller had
19 theretofore included the receipts from the sale of such
20 tangible personal property in a return filed by him and had
21 paid the tax imposed by this Act with respect to such
22 receipts.
23 Where the seller is a corporation, the return filed on
24 behalf of such corporation shall be signed by the president,
25 vice-president, secretary or treasurer or by the properly
26 accredited agent of such corporation.
27 Where the seller is a limited liability company, the
28 return filed on behalf of the limited liability company shall
29 be signed by a manager, member, or properly accredited agent
30 of the limited liability company.
31 Except as provided in this Section, the retailer filing
32 the return under this Section shall, at the time of filing
33 such return, pay to the Department the amount of tax imposed
34 by this Act less a discount of 2.1% prior to January 1, 1990
-60- LRB9112052SMsbam
1 and 1.75% on and after January 1, 1990, or $5 per calendar
2 year, whichever is greater, which is allowed to reimburse the
3 retailer for the expenses incurred in keeping records,
4 preparing and filing returns, remitting the tax and supplying
5 data to the Department on request. Any prepayment made
6 pursuant to Section 2d of this Act shall be included in the
7 amount on which such 2.1% or 1.75% discount is computed. In
8 the case of retailers who report and pay the tax on a
9 transaction by transaction basis, as provided in this
10 Section, such discount shall be taken with each such tax
11 remittance instead of when such retailer files his periodic
12 return.
13 Before October 1, 2000, if the taxpayer's average monthly
14 tax liability to the Department under this Act, the Use Tax
15 Act, the Service Occupation Tax Act, and the Service Use Tax
16 Act, excluding any liability for prepaid sales tax to be
17 remitted in accordance with Section 2d of this Act, was
18 $10,000 or more during the preceding 4 complete calendar
19 quarters, he shall file a return with the Department each
20 month by the 20th day of the month next following the month
21 during which such tax liability is incurred and shall make
22 payments to the Department on or before the 7th, 15th, 22nd
23 and last day of the month during which such liability is
24 incurred. On and after October 1, 2000, if the taxpayer's
25 average monthly tax liability to the Department under this
26 Act, the Use Tax Act, the Service Occupation Tax Act, and the
27 Service Use Tax Act, excluding any liability for prepaid
28 sales tax to be remitted in accordance with Section 2d of
29 this Act, was $20,000 or more during the preceding 4 complete
30 calendar quarters, he shall file a return with the Department
31 each month by the 20th day of the month next following the
32 month during which such tax liability is incurred and shall
33 make payment to the Department on or before the 7th, 15th,
34 22nd and last day of the month during which such liability is
-61- LRB9112052SMsbam
1 incurred. If the month during which such tax liability is
2 incurred began prior to January 1, 1985, each payment shall
3 be in an amount equal to 1/4 of the taxpayer's actual
4 liability for the month or an amount set by the Department
5 not to exceed 1/4 of the average monthly liability of the
6 taxpayer to the Department for the preceding 4 complete
7 calendar quarters (excluding the month of highest liability
8 and the month of lowest liability in such 4 quarter period).
9 If the month during which such tax liability is incurred
10 begins on or after January 1, 1985 and prior to January 1,
11 1987, each payment shall be in an amount equal to 22.5% of
12 the taxpayer's actual liability for the month or 27.5% of the
13 taxpayer's liability for the same calendar month of the
14 preceding year. If the month during which such tax liability
15 is incurred begins on or after January 1, 1987 and prior to
16 January 1, 1988, each payment shall be in an amount equal to
17 22.5% of the taxpayer's actual liability for the month or
18 26.25% of the taxpayer's liability for the same calendar
19 month of the preceding year. If the month during which such
20 tax liability is incurred begins on or after January 1, 1988,
21 and prior to January 1, 1989, or begins on or after January
22 1, 1996, each payment shall be in an amount equal to 22.5% of
23 the taxpayer's actual liability for the month or 25% of the
24 taxpayer's liability for the same calendar month of the
25 preceding year. If the month during which such tax liability
26 is incurred begins on or after January 1, 1989, and prior to
27 January 1, 1996, each payment shall be in an amount equal to
28 22.5% of the taxpayer's actual liability for the month or 25%
29 of the taxpayer's liability for the same calendar month of
30 the preceding year or 100% of the taxpayer's actual liability
31 for the quarter monthly reporting period. The amount of such
32 quarter monthly payments shall be credited against the final
33 tax liability of the taxpayer's return for that month.
34 Before October 1, 2000, once applicable, the requirement of
-62- LRB9112052SMsbam
1 the making of quarter monthly payments to the Department by
2 taxpayers having an average monthly tax liability of $10,000
3 or more as determined in the manner provided above shall
4 continue until such taxpayer's average monthly liability to
5 the Department during the preceding 4 complete calendar
6 quarters (excluding the month of highest liability and the
7 month of lowest liability) is less than $9,000, or until such
8 taxpayer's average monthly liability to the Department as
9 computed for each calendar quarter of the 4 preceding
10 complete calendar quarter period is less than $10,000.
11 However, if a taxpayer can show the Department that a
12 substantial change in the taxpayer's business has occurred
13 which causes the taxpayer to anticipate that his average
14 monthly tax liability for the reasonably foreseeable future
15 will fall below the $10,000 threshold stated above, then such
16 taxpayer may petition the Department for a change in such
17 taxpayer's reporting status. On and after October 1, 2000,
18 once applicable, the requirement of the making of quarter
19 monthly payments to the Department by taxpayers having an
20 average monthly tax liability of $20,000 or more as
21 determined in the manner provided above shall continue until
22 such taxpayer's average monthly liability to the Department
23 during the preceding 4 complete calendar quarters (excluding
24 the month of highest liability and the month of lowest
25 liability) is less than $19,000 or until such taxpayer's
26 average monthly liability to the Department as computed for
27 each calendar quarter of the 4 preceding complete calendar
28 quarter period is less than $20,000. However, if a taxpayer
29 can show the Department that a substantial change in the
30 taxpayer's business has occurred which causes the taxpayer to
31 anticipate that his average monthly tax liability for the
32 reasonably foreseeable future will fall below the $20,000
33 threshold stated above, then such taxpayer may petition the
34 Department for a change in such taxpayer's reporting status.
-63- LRB9112052SMsbam
1 The Department shall change such taxpayer's reporting status
2 unless it finds that such change is seasonal in nature and
3 not likely to be long term. If any such quarter monthly
4 payment is not paid at the time or in the amount required by
5 this Section, then the taxpayer shall be liable for penalties
6 and interest on the difference between the minimum amount due
7 as a payment and the amount of such quarter monthly payment
8 actually and timely paid, except insofar as the taxpayer has
9 previously made payments for that month to the Department in
10 excess of the minimum payments previously due as provided in
11 this Section. The Department shall make reasonable rules and
12 regulations to govern the quarter monthly payment amount and
13 quarter monthly payment dates for taxpayers who file on other
14 than a calendar monthly basis.
15 Without regard to whether a taxpayer is required to make
16 quarter monthly payments as specified above, any taxpayer who
17 is required by Section 2d of this Act to collect and remit
18 prepaid taxes and has collected prepaid taxes which average
19 in excess of $25,000 per month during the preceding 2
20 complete calendar quarters, shall file a return with the
21 Department as required by Section 2f and shall make payments
22 to the Department on or before the 7th, 15th, 22nd and last
23 day of the month during which such liability is incurred. If
24 the month during which such tax liability is incurred began
25 prior to the effective date of this amendatory Act of 1985,
26 each payment shall be in an amount not less than 22.5% of the
27 taxpayer's actual liability under Section 2d. If the month
28 during which such tax liability is incurred begins on or
29 after January 1, 1986, each payment shall be in an amount
30 equal to 22.5% of the taxpayer's actual liability for the
31 month or 27.5% of the taxpayer's liability for the same
32 calendar month of the preceding calendar year. If the month
33 during which such tax liability is incurred begins on or
34 after January 1, 1987, each payment shall be in an amount
-64- LRB9112052SMsbam
1 equal to 22.5% of the taxpayer's actual liability for the
2 month or 26.25% of the taxpayer's liability for the same
3 calendar month of the preceding year. The amount of such
4 quarter monthly payments shall be credited against the final
5 tax liability of the taxpayer's return for that month filed
6 under this Section or Section 2f, as the case may be. Once
7 applicable, the requirement of the making of quarter monthly
8 payments to the Department pursuant to this paragraph shall
9 continue until such taxpayer's average monthly prepaid tax
10 collections during the preceding 2 complete calendar quarters
11 is $25,000 or less. If any such quarter monthly payment is
12 not paid at the time or in the amount required, the taxpayer
13 shall be liable for penalties and interest on such
14 difference, except insofar as the taxpayer has previously
15 made payments for that month in excess of the minimum
16 payments previously due.
17 If any payment provided for in this Section exceeds the
18 taxpayer's liabilities under this Act, the Use Tax Act, the
19 Service Occupation Tax Act and the Service Use Tax Act, as
20 shown on an original monthly return, the Department shall, if
21 requested by the taxpayer, issue to the taxpayer a credit
22 memorandum no later than 30 days after the date of payment.
23 The credit evidenced by such credit memorandum may be
24 assigned by the taxpayer to a similar taxpayer under this
25 Act, the Use Tax Act, the Service Occupation Tax Act or the
26 Service Use Tax Act, in accordance with reasonable rules and
27 regulations to be prescribed by the Department. If no such
28 request is made, the taxpayer may credit such excess payment
29 against tax liability subsequently to be remitted to the
30 Department under this Act, the Use Tax Act, the Service
31 Occupation Tax Act or the Service Use Tax Act, in accordance
32 with reasonable rules and regulations prescribed by the
33 Department. If the Department subsequently determined that
34 all or any part of the credit taken was not actually due to
-65- LRB9112052SMsbam
1 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
2 shall be reduced by 2.1% or 1.75% of the difference between
3 the credit taken and that actually due, and that taxpayer
4 shall be liable for penalties and interest on such
5 difference.
6 If a retailer of motor fuel is entitled to a credit under
7 Section 2d of this Act which exceeds the taxpayer's liability
8 to the Department under this Act for the month which the
9 taxpayer is filing a return, the Department shall issue the
10 taxpayer a credit memorandum for the excess.
11 Beginning January 1, 1990, each month the Department
12 shall pay into the Local Government Tax Fund, a special fund
13 in the State treasury which is hereby created, the net
14 revenue realized for the preceding month from the 1% tax on
15 sales of food for human consumption which is to be consumed
16 off the premises where it is sold (other than alcoholic
17 beverages, soft drinks and food which has been prepared for
18 immediate consumption) and prescription and nonprescription
19 medicines, drugs, medical appliances and insulin, urine
20 testing materials, syringes and needles used by diabetics.
21 Beginning January 1, 1990, each month the Department
22 shall pay into the County and Mass Transit District Fund, a
23 special fund in the State treasury which is hereby created,
24 4% of the net revenue realized for the preceding month from
25 the 6.25% general rate.
26 Beginning February 1, 2001, and so long as the rate
27 remains at 1.25%, each month the Department shall pay into
28 the County and Mass Transit District Fund 20% of the net
29 revenue realized for the preceding month from the 1.25% rate
30 on the selling price of motor fuel and gasohol.
31 Beginning January 1, 1990, each month the Department
32 shall pay into the Local Government Tax Fund 16% of the net
33 revenue realized for the preceding month from the 6.25%
34 general rate on the selling price of tangible personal
-66- LRB9112052SMsbam
1 property.
2 Beginning February 1, 2001, and so long as the rate
3 remains at 1.25%, each month the Department shall pay into
4 the Local Government Tax Fund 80% of the net revenue realized
5 for the preceding month from the 1.25% rate on the selling
6 price of motor fuel and gasohol.
7 Of the remainder of the moneys received by the Department
8 pursuant to this Act, (a) 1.75% thereof shall be paid into
9 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
10 and on and after July 1, 1989, 3.8% thereof shall be paid
11 into the Build Illinois Fund; provided, however, that if in
12 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
13 as the case may be, of the moneys received by the Department
14 and required to be paid into the Build Illinois Fund pursuant
15 to this Act, Section 9 of the Use Tax Act, Section 9 of the
16 Service Use Tax Act, and Section 9 of the Service Occupation
17 Tax Act, such Acts being hereinafter called the "Tax Acts"
18 and such aggregate of 2.2% or 3.8%, as the case may be, of
19 moneys being hereinafter called the "Tax Act Amount", and (2)
20 the amount transferred to the Build Illinois Fund from the
21 State and Local Sales Tax Reform Fund shall be less than the
22 Annual Specified Amount (as hereinafter defined), an amount
23 equal to the difference shall be immediately paid into the
24 Build Illinois Fund from other moneys received by the
25 Department pursuant to the Tax Acts; the "Annual Specified
26 Amount" means the amounts specified below for fiscal years
27 1986 through 1993:
28 Fiscal Year Annual Specified Amount
29 1986 $54,800,000
30 1987 $76,650,000
31 1988 $80,480,000
32 1989 $88,510,000
33 1990 $115,330,000
34 1991 $145,470,000
-67- LRB9112052SMsbam
1 1992 $182,730,000
2 1993 $206,520,000;
3 and means the Certified Annual Debt Service Requirement (as
4 defined in Section 13 of the Build Illinois Bond Act) or the
5 Tax Act Amount, whichever is greater, for fiscal year 1994
6 and each fiscal year thereafter; and further provided, that
7 if on the last business day of any month the sum of (1) the
8 Tax Act Amount required to be deposited into the Build
9 Illinois Bond Account in the Build Illinois Fund during such
10 month and (2) the amount transferred to the Build Illinois
11 Fund from the State and Local Sales Tax Reform Fund shall
12 have been less than 1/12 of the Annual Specified Amount, an
13 amount equal to the difference shall be immediately paid into
14 the Build Illinois Fund from other moneys received by the
15 Department pursuant to the Tax Acts; and, further provided,
16 that in no event shall the payments required under the
17 preceding proviso result in aggregate payments into the Build
18 Illinois Fund pursuant to this clause (b) for any fiscal year
19 in excess of the greater of (i) the Tax Act Amount or (ii)
20 the Annual Specified Amount for such fiscal year. The
21 amounts payable into the Build Illinois Fund under clause (b)
22 of the first sentence in this paragraph shall be payable only
23 until such time as the aggregate amount on deposit under each
24 trust indenture securing Bonds issued and outstanding
25 pursuant to the Build Illinois Bond Act is sufficient, taking
26 into account any future investment income, to fully provide,
27 in accordance with such indenture, for the defeasance of or
28 the payment of the principal of, premium, if any, and
29 interest on the Bonds secured by such indenture and on any
30 Bonds expected to be issued thereafter and all fees and costs
31 payable with respect thereto, all as certified by the
32 Director of the Bureau of the Budget. If on the last
33 business day of any month in which Bonds are outstanding
34 pursuant to the Build Illinois Bond Act, the aggregate of
-68- LRB9112052SMsbam
1 moneys deposited in the Build Illinois Bond Account in the
2 Build Illinois Fund in such month shall be less than the
3 amount required to be transferred in such month from the
4 Build Illinois Bond Account to the Build Illinois Bond
5 Retirement and Interest Fund pursuant to Section 13 of the
6 Build Illinois Bond Act, an amount equal to such deficiency
7 shall be immediately paid from other moneys received by the
8 Department pursuant to the Tax Acts to the Build Illinois
9 Fund; provided, however, that any amounts paid to the Build
10 Illinois Fund in any fiscal year pursuant to this sentence
11 shall be deemed to constitute payments pursuant to clause (b)
12 of the first sentence of this paragraph and shall reduce the
13 amount otherwise payable for such fiscal year pursuant to
14 that clause (b). The moneys received by the Department
15 pursuant to this Act and required to be deposited into the
16 Build Illinois Fund are subject to the pledge, claim and
17 charge set forth in Section 12 of the Build Illinois Bond
18 Act.
19 Subject to payment of amounts into the Build Illinois
20 Fund as provided in the preceding paragraph or in any
21 amendment thereto hereafter enacted, the following specified
22 monthly installment of the amount requested in the
23 certificate of the Chairman of the Metropolitan Pier and
24 Exposition Authority provided under Section 8.25f of the
25 State Finance Act, but not in excess of sums designated as
26 "Total Deposit", shall be deposited in the aggregate from
27 collections under Section 9 of the Use Tax Act, Section 9 of
28 the Service Use Tax Act, Section 9 of the Service Occupation
29 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
30 into the McCormick Place Expansion Project Fund in the
31 specified fiscal years.
32 Fiscal Year Total Deposit
33 1993 $0
34 1994 53,000,000
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1 1995 58,000,000
2 1996 61,000,000
3 1997 64,000,000
4 1998 68,000,000
5 1999 71,000,000
6 2000 75,000,000
7 2001 80,000,000
8 2002 84,000,000
9 2003 89,000,000
10 2004 93,000,000
11 2005 97,000,000
12 2006 102,000,000
13 2007 108,000,000
14 2008 115,000,000
15 2009 120,000,000
16 2010 126,000,000
17 2011 132,000,000
18 2012 138,000,000
19 2013 and 145,000,000
20 each fiscal year
21 thereafter that bonds
22 are outstanding under
23 Section 13.2 of the
24 Metropolitan Pier and
25 Exposition Authority
26 Act, but not after fiscal year 2029.
27 Beginning July 20, 1993 and in each month of each fiscal
28 year thereafter, one-eighth of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority for that fiscal year, less the amount
31 deposited into the McCormick Place Expansion Project Fund by
32 the State Treasurer in the respective month under subsection
33 (g) of Section 13 of the Metropolitan Pier and Exposition
34 Authority Act, plus cumulative deficiencies in the deposits
-70- LRB9112052SMsbam
1 required under this Section for previous months and years,
2 shall be deposited into the McCormick Place Expansion Project
3 Fund, until the full amount requested for the fiscal year,
4 but not in excess of the amount specified above as "Total
5 Deposit", has been deposited.
6 Subject to payment of amounts into the Build Illinois
7 Fund and the McCormick Place Expansion Project Fund pursuant
8 to the preceding paragraphs or in any amendment thereto
9 hereafter enacted, each month the Department shall pay into
10 the Local Government Distributive Fund 0.4% of the net
11 revenue realized for the preceding month from the 5% general
12 rate or 0.4% of 80% of the net revenue realized for the
13 preceding month from the 6.25% general rate, as the case may
14 be, on the selling price of tangible personal property which
15 amount shall, subject to appropriation, be distributed as
16 provided in Section 2 of the State Revenue Sharing Act. No
17 payments or distributions pursuant to this paragraph shall be
18 made if the tax imposed by this Act on photoprocessing
19 products is declared unconstitutional, or if the proceeds
20 from such tax are unavailable for distribution because of
21 litigation.
22 Subject to payment of amounts into the Build Illinois
23 Fund, the McCormick Place Expansion Project to the preceding
24 paragraphs or in any amendments thereto hereafter enacted,
25 beginning July 1, 1993, the Department shall each month pay
26 into the Illinois Tax Increment Fund 0.27% of 80% of the net
27 revenue realized for the preceding month from the 6.25%
28 general rate on the selling price of tangible personal
29 property.
30 Of the remainder of the moneys received by the Department
31 pursuant to this Act, 75% thereof shall be paid into the
32 State Treasury and 25% shall be reserved in a special account
33 and used only for the transfer to the Common School Fund as
34 part of the monthly transfer from the General Revenue Fund in
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1 accordance with Section 8a of the State Finance Act.
2 The Department may, upon separate written notice to a
3 taxpayer, require the taxpayer to prepare and file with the
4 Department on a form prescribed by the Department within not
5 less than 60 days after receipt of the notice an annual
6 information return for the tax year specified in the notice.
7 Such annual return to the Department shall include a
8 statement of gross receipts as shown by the retailer's last
9 Federal income tax return. If the total receipts of the
10 business as reported in the Federal income tax return do not
11 agree with the gross receipts reported to the Department of
12 Revenue for the same period, the retailer shall attach to his
13 annual return a schedule showing a reconciliation of the 2
14 amounts and the reasons for the difference. The retailer's
15 annual return to the Department shall also disclose the cost
16 of goods sold by the retailer during the year covered by such
17 return, opening and closing inventories of such goods for
18 such year, costs of goods used from stock or taken from stock
19 and given away by the retailer during such year, payroll
20 information of the retailer's business during such year and
21 any additional reasonable information which the Department
22 deems would be helpful in determining the accuracy of the
23 monthly, quarterly or annual returns filed by such retailer
24 as provided for in this Section.
25 If the annual information return required by this Section
26 is not filed when and as required, the taxpayer shall be
27 liable as follows:
28 (i) Until January 1, 1994, the taxpayer shall be
29 liable for a penalty equal to 1/6 of 1% of the tax due
30 from such taxpayer under this Act during the period to be
31 covered by the annual return for each month or fraction
32 of a month until such return is filed as required, the
33 penalty to be assessed and collected in the same manner
34 as any other penalty provided for in this Act.
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1 (ii) On and after January 1, 1994, the taxpayer
2 shall be liable for a penalty as described in Section 3-4
3 of the Uniform Penalty and Interest Act.
4 The chief executive officer, proprietor, owner or highest
5 ranking manager shall sign the annual return to certify the
6 accuracy of the information contained therein. Any person
7 who willfully signs the annual return containing false or
8 inaccurate information shall be guilty of perjury and
9 punished accordingly. The annual return form prescribed by
10 the Department shall include a warning that the person
11 signing the return may be liable for perjury.
12 The provisions of this Section concerning the filing of
13 an annual information return do not apply to a retailer who
14 is not required to file an income tax return with the United
15 States Government.
16 As soon as possible after the first day of each month,
17 upon certification of the Department of Revenue, the
18 Comptroller shall order transferred and the Treasurer shall
19 transfer from the General Revenue Fund to the Motor Fuel Tax
20 Fund an amount equal to 1.7% of 80% of the net revenue
21 realized under this Act for the second preceding month.
22 Beginning April 1, 2000, this transfer is no longer required
23 and shall not be made.
24 Net revenue realized for a month shall be the revenue
25 collected by the State pursuant to this Act, less the amount
26 paid out during that month as refunds to taxpayers for
27 overpayment of liability.
28 For greater simplicity of administration, manufacturers,
29 importers and wholesalers whose products are sold at retail
30 in Illinois by numerous retailers, and who wish to do so, may
31 assume the responsibility for accounting and paying to the
32 Department all tax accruing under this Act with respect to
33 such sales, if the retailers who are affected do not make
34 written objection to the Department to this arrangement.
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1 Any person who promotes, organizes, provides retail
2 selling space for concessionaires or other types of sellers
3 at the Illinois State Fair, DuQuoin State Fair, county fairs,
4 local fairs, art shows, flea markets and similar exhibitions
5 or events, including any transient merchant as defined by
6 Section 2 of the Transient Merchant Act of 1987, is required
7 to file a report with the Department providing the name of
8 the merchant's business, the name of the person or persons
9 engaged in merchant's business, the permanent address and
10 Illinois Retailers Occupation Tax Registration Number of the
11 merchant, the dates and location of the event and other
12 reasonable information that the Department may require. The
13 report must be filed not later than the 20th day of the month
14 next following the month during which the event with retail
15 sales was held. Any person who fails to file a report
16 required by this Section commits a business offense and is
17 subject to a fine not to exceed $250.
18 Any person engaged in the business of selling tangible
19 personal property at retail as a concessionaire or other type
20 of seller at the Illinois State Fair, county fairs, art
21 shows, flea markets and similar exhibitions or events, or any
22 transient merchants, as defined by Section 2 of the Transient
23 Merchant Act of 1987, may be required to make a daily report
24 of the amount of such sales to the Department and to make a
25 daily payment of the full amount of tax due. The Department
26 shall impose this requirement when it finds that there is a
27 significant risk of loss of revenue to the State at such an
28 exhibition or event. Such a finding shall be based on
29 evidence that a substantial number of concessionaires or
30 other sellers who are not residents of Illinois will be
31 engaging in the business of selling tangible personal
32 property at retail at the exhibition or event, or other
33 evidence of a significant risk of loss of revenue to the
34 State. The Department shall notify concessionaires and other
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1 sellers affected by the imposition of this requirement. In
2 the absence of notification by the Department, the
3 concessionaires and other sellers shall file their returns as
4 otherwise required in this Section.
5 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
6 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
7 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
8 Section 22. The Motor Fuel Tax Law is amended by
9 changing Section 13a as follows:
10 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
11 Sec. 13a. (1) A tax is hereby imposed upon the use of
12 motor fuel upon highways of this State by commercial motor
13 vehicles. The tax shall be comprised of 2 parts. Part (a)
14 shall be at the rate established by Section 2 of this Act, as
15 heretofore or hereafter amended. Part (b) shall be at the
16 rate established by subsection (2) of this Section as now or
17 hereafter amended.
18 (2) A rate shall be established by the Department as of
19 January 1 of each year using the average "selling price", as
20 defined in the Retailers' Occupation Tax Act, per gallon of
21 motor fuel sold in this State during the previous 12 months
22 and multiplying it by 1.25% 6 1/4% to determine the cents per
23 gallon rate. If, as a result of the provisions of this
24 amendatory Act of the 91st General Assembly, the rate of tax
25 imposed on the sale of motor fuel and gasohol by the
26 Retailers' Occupation Tax Act returns to 6.25%, then a rate
27 shall be established by the Department as of January 1 of
28 each year using the average "selling price", as defined in
29 the Retailers' Occupation Tax Act, per gallon of motor fuel
30 sold in this State during the previous 12 months and
31 multiplying it by 6.25% to determine the cents per gallon
32 rate.
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1 (Source: P.A. 88-480.)
2 Section 25. The Counties Code is amended by changing
3 Sections 5-1006, 5-1006.5, 5-1007, and 5-1035.1 as follows:
4 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
5 Sec. 5-1006. Home Rule County Retailers' Occupation Tax
6 Law. Any county that is a home rule unit may impose a tax
7 upon all persons engaged in the business of selling tangible
8 personal property, other than an item of tangible personal
9 property titled or registered with an agency of this State's
10 government, at retail in the county on the gross receipts
11 from such sales made in the course of their business. If
12 imposed, this tax shall only be imposed in 1/4% increments.
13 On and after September 1, 1991, this additional tax may not
14 be imposed on the sales of food for human consumption which
15 is to be consumed off the premises where it is sold (other
16 than alcoholic beverages, soft drinks and food which 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
20 by diabetics. The tax imposed by a home rule county pursuant
21 to this Section and all civil penalties that may be assessed
22 as an incident thereof 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
26 engage in a business that is taxable under any ordinance or
27 resolution enacted pursuant to this Section without
28 registering separately with the Department under such
29 ordinance or resolution or under this Section. The
30 Department shall have full power to administer and enforce
31 this Section; to collect all taxes and penalties due
32 hereunder; to dispose of taxes and penalties so collected in
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1 the manner hereinafter provided; and to determine all rights
2 to credit memoranda arising on account of the erroneous
3 payment of tax or penalty hereunder. In the administration
4 of, and compliance with, this Section, the Department and
5 persons who are subject to this Section shall have the same
6 rights, remedies, privileges, immunities, powers and duties,
7 and be subject to the same conditions, restrictions,
8 limitations, penalties and definitions of terms, and employ
9 the same modes of procedure, as are prescribed in Sections 1,
10 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
11 respect to all provisions therein other than the State rate
12 of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
13 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
14 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
15 Penalty and Interest Act, as fully as if those provisions
16 were set forth herein.
17 No tax may be imposed by a home rule county pursuant to
18 this Section unless the county also imposes a tax at the same
19 rate pursuant to Section 5-1007.
20 A home rule county that has not imposed a tax under this
21 Section on the sale of motor fuel or gasohol before the
22 effective date of this amendatory Act of the 91st General
23 Assembly shall not impose such a tax on or after that date. A
24 home rule county that has imposed a tax under this Section on
25 the sale of motor fuel or gasohol before the effective date
26 of this amendatory Act of the 91st General Assembly shall not
27 increase the rate of the tax on or after that date. If, as a
28 result of the provisions of this amendatory Act of the 91st
29 General Assembly, the rate of tax imposed on the sale of
30 motor fuel and gasohol by the Retailers' Occupation Tax Act
31 returns to 6.25%, then the prohibition against imposing a tax
32 on the sale of motor fuel and gasohol and the prohibition
33 against an increase in the rate of any tax already imposed on
34 the sale of motor fuel and gasohol are no longer in effect.
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1 This amendatory Act of the 91st General Assembly is a denial
2 and limitation of home rule powers to tax under subsection
3 (g) of Section 6 of Article VII of the Illinois Constitution.
4 Persons subject to any tax imposed pursuant to the
5 authority granted in this Section may reimburse themselves
6 for their seller's tax liability hereunder by separately
7 stating such tax as an additional charge, which charge may be
8 stated in combination, in a single amount, with State tax
9 which sellers are required to collect under the Use Tax Act,
10 pursuant to such bracket schedules as the Department may
11 prescribe.
12 Whenever the Department determines that a refund should
13 be made under this Section to a claimant instead of issuing a
14 credit memorandum, the Department shall notify the State
15 Comptroller, who shall cause the order to be drawn for the
16 amount specified and to the person named in the notification
17 from the Department. The refund shall be paid by the State
18 Treasurer out of the home rule county retailers' occupation
19 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. On or before the 25th day of each
23 calendar month, the Department shall prepare and certify to
24 the Comptroller the disbursement of stated sums of money to
25 named counties, the counties to be those from which retailers
26 have paid taxes or penalties hereunder to the Department
27 during the second preceding calendar month. The amount to be
28 paid to each county shall be the amount (not including credit
29 memoranda) collected hereunder during the second preceding
30 calendar month by the Department plus an amount the
31 Department determines is necessary to offset any amounts that
32 were erroneously paid to a different taxing body, and not
33 including an amount equal to the amount of refunds made
34 during the second preceding calendar month by the Department
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1 on behalf of such county, and not including any amount which
2 the Department determines is necessary to offset any amounts
3 which were payable to a different taxing body but were
4 erroneously paid to the county. Within 10 days after receipt,
5 by the Comptroller, of the disbursement certification to the
6 counties provided for in this Section to be given to the
7 Comptroller by the Department, the Comptroller shall cause
8 the orders to be drawn for the respective amounts in
9 accordance with the directions contained in the
10 certification.
11 In addition to the disbursement required by the preceding
12 paragraph, an allocation shall be made in March of each year
13 to each county that received more than $500,000 in
14 disbursements under the preceding paragraph in the preceding
15 calendar year. The allocation shall be in an amount equal to
16 the average monthly distribution made to each such county
17 under the preceding paragraph during the preceding calendar
18 year (excluding the 2 months of highest receipts). The
19 distribution made in March of each year subsequent to the
20 year in which an allocation was made pursuant to this
21 paragraph and the preceding paragraph shall be reduced by the
22 amount allocated and disbursed under this paragraph in the
23 preceding calendar year. The Department shall prepare and
24 certify to the Comptroller for disbursement the allocations
25 made in accordance with this paragraph.
26 For the purpose of determining the local governmental
27 unit whose tax is applicable, a retail sale by a producer of
28 coal or other mineral mined in Illinois is a sale at retail
29 at the place where the coal or other mineral mined in
30 Illinois is extracted from the earth. This paragraph does
31 not apply to coal or other mineral when it is delivered or
32 shipped by the seller to the purchaser at a point outside
33 Illinois so that the sale is exempt under the United States
34 Constitution as a sale in interstate or foreign commerce.
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1 Nothing in this Section shall be construed to authorize a
2 county to impose a tax upon the privilege of engaging in any
3 business which under the Constitution of the United States
4 may not be made the subject of taxation by this State.
5 An ordinance or resolution imposing or discontinuing a
6 tax hereunder or effecting a change in the rate thereof shall
7 be adopted and a certified copy thereof filed with the
8 Department on or before the first day of June, whereupon the
9 Department shall proceed to administer and enforce this
10 Section as of the first day of September next following such
11 adoption and filing. Beginning January 1, 1992, an ordinance
12 or resolution imposing or discontinuing the tax hereunder or
13 effecting a change in the rate thereof shall be adopted and a
14 certified copy thereof filed with the Department on or before
15 the first day of July, whereupon the Department shall proceed
16 to administer and enforce this Section as of the first day of
17 October next following such adoption and filing. Beginning
18 January 1, 1993, an ordinance or resolution imposing or
19 discontinuing the tax hereunder or effecting a change in the
20 rate thereof shall be adopted and a certified copy thereof
21 filed with the Department on or before the first day of
22 October, whereupon the Department shall proceed to administer
23 and enforce this Section as of the first day of January next
24 following such adoption and filing. Beginning April 1, 1998,
25 an ordinance or resolution imposing or discontinuing the tax
26 hereunder or effecting a change in the rate thereof shall
27 either (i) be adopted and a certified copy thereof filed with
28 the Department on or before the first day of April, whereupon
29 the Department shall proceed to administer and enforce this
30 Section as of the first day of July next following the
31 adoption and filing; or (ii) be adopted and a certified copy
32 thereof filed with the Department on or before the first day
33 of October, whereupon the Department shall proceed to
34 administer and enforce this Section as of the first day of
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1 January next following the adoption and filing.
2 When certifying the amount of a monthly disbursement to a
3 county under this Section, the Department shall increase or
4 decrease such amount 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
7 6 months from the time a misallocation is discovered.
8 This Section shall be known and may be cited as the Home
9 Rule County Retailers' Occupation Tax Law.
10 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
11 (55 ILCS 5/5-1006.5)
12 Sec. 5-1006.5. Special County Retailers' Occupation Tax
13 For Public Safety.
14 (a) The county board of any county may impose a tax upon
15 all persons engaged in the business of selling tangible
16 personal property, other than personal property titled or
17 registered with an agency of this State's government, at
18 retail in the county on the gross receipts from the sales
19 made in the course of business to provide revenue to be used
20 exclusively for public safety purposes in that county, if a
21 proposition for the tax has been submitted to the electors of
22 that county and approved by a majority of those voting on the
23 question. If imposed, this tax shall be imposed only in
24 one-quarter percent increments. By resolution, the county
25 board may order the proposition to be submitted at any
26 election. The county clerk shall certify the question to the
27 proper election authority, who shall submit the proposition
28 at an election in accordance with the general election law.
29 The proposition shall be in substantially the following
30 form:
31 "Shall (name of county) be authorized to impose a
32 public safety tax at the rate of .... upon all persons
33 engaged in the business of selling tangible personal
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1 property at retail in the county on gross receipts from
2 the sales made in the course of their business to be used
3 for crime prevention, detention, and other public safety
4 purposes?"
5 Votes shall be recorded as Yes or No. If a majority of the
6 electors voting on the proposition vote in favor of it, the
7 county may impose the tax.
8 This additional tax may not be imposed on the sales of
9 food for human consumption that is to be consumed off the
10 premises where it is sold (other than alcoholic beverages,
11 soft drinks, and food which has been prepared for immediate
12 consumption) and prescription and non-prescription medicines,
13 drugs, medical appliances and insulin, urine testing
14 materials, syringes, and needles used by diabetics. The tax
15 imposed by a county under this Section and all civil
16 penalties that may be assessed as an incident of the tax
17 shall be collected and enforced by the Illinois Department of
18 Revenue. The certificate of registration that is issued by
19 the Department to a retailer under the Retailers' Occupation
20 Tax Act shall permit the retailer to engage in a business
21 that is taxable without registering separately with the
22 Department under an ordinance or resolution under this
23 Section. The Department has full power to administer and
24 enforce this Section, to collect all taxes and penalties due
25 under this Section, to dispose of taxes and penalties so
26 collected in the manner provided in this Section, and to
27 determine all rights to credit memoranda arising on account
28 of the erroneous payment of a tax or penalty under this
29 Section. In the administration of and compliance with this
30 Section, the Department and persons who are subject to this
31 Section shall (i) have the same rights, remedies, privileges,
32 immunities, powers, and duties, (ii) be subject to the same
33 conditions, restrictions, limitations, penalties, and
34 definitions of terms, and (iii) employ the same modes of
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1 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
2 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to
3 all provisions contained in those Sections other than the
4 State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except
5 provisions relating to transaction returns and quarter
6 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
7 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13
8 of the Retailers' Occupation Tax Act and Section 3-7 of the
9 Uniform Penalty and Interest Act as if those provisions were
10 set forth in this Section.
11 A county that has not imposed a tax under this subsection
12 on the sale of motor fuel or gasohol before the effective
13 date of this amendatory Act of the 91st General Assembly
14 shall not impose such a tax on or after that date. A county
15 that has imposed a tax under this subsection on the sale of
16 motor fuel or gasohol before the effective date of this
17 amendatory Act of the 91st General Assembly shall not
18 increase the rate of the tax on or after that date. If, as a
19 result of the provisions of this amendatory Act of the 91st
20 General Assembly, the rate of tax imposed on the sale of
21 motor fuel and gasohol by the Retailers' Occupation Tax Act
22 returns to 6.25%, then the prohibition against imposing a tax
23 on the sale of motor fuel and gasohol and the prohibition
24 against an increase in the rate of any tax already imposed on
25 the sale of motor fuel and gasohol are no longer in effect.
26 Persons subject to any tax imposed under the authority
27 granted in this Section may reimburse themselves for their
28 sellers' tax liability by separately stating the tax as an
29 additional charge, which charge may be stated in combination,
30 in a single amount, with State tax which sellers are required
31 to collect under the Use Tax Act, pursuant to such bracketed
32 schedules as the Department may prescribe.
33 Whenever the Department determines that a refund should
34 be made under this Section to a claimant instead of issuing a
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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 the notification
4 from the Department. The refund shall be paid by the State
5 Treasurer out of the County Public Safety Retailers'
6 Occupation Tax Fund.
7 (b) If a tax has been imposed under subsection (a), a
8 service occupation tax shall also be imposed at the same rate
9 upon all persons engaged, in the county, in the business of
10 making sales of service, who, as an incident to making those
11 sales of service, transfer tangible personal property within
12 the county as an incident to a sale of service. This tax may
13 not be imposed on sales of food for human consumption that is
14 to be consumed off the premises where it is sold (other than
15 alcoholic beverages, soft drinks, and food prepared for
16 immediate consumption) and prescription and non-prescription
17 medicines, drugs, medical appliances and insulin, urine
18 testing materials, syringes, and needles used by diabetics.
19 The tax imposed under this subsection and all civil penalties
20 that may be assessed as an incident thereof shall be
21 collected and enforced by the Department of Revenue. The
22 Department has full power to administer and enforce this
23 subsection; to collect all taxes and penalties due hereunder;
24 to dispose of taxes and penalties so collected in the manner
25 hereinafter provided; and to determine all rights to credit
26 memoranda arising on account of the erroneous payment of tax
27 or penalty hereunder. In the administration of, and
28 compliance with this subsection, the Department and persons
29 who are subject to this paragraph shall (i) have the same
30 rights, remedies, privileges, immunities, powers, and duties,
31 (ii) be subject to the same conditions, restrictions,
32 limitations, penalties, exclusions, exemptions, and
33 definitions of terms, and (iii) employ the same modes of
34 procedure as are prescribed in Sections 2 (except that the
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1 reference to State in the definition of supplier maintaining
2 a place of business in this State shall mean the county), 2a,
3 2b, 2c, 3 through 3-50 (in respect to all provisions therein
4 other than the State rate of tax), 4 (except that the
5 reference to the State shall be to the county), 5, 7, 8
6 (except that the jurisdiction to which the tax shall be a
7 debt to the extent indicated in that Section 8 shall be the
8 county), 9 (except as to the disposition of taxes and
9 penalties collected), 10, 11, 12 (except the reference
10 therein to Section 2b of the Retailers' Occupation Tax Act),
11 13 (except that any reference to the State shall mean the
12 county), Section 15, 16, 17, 18, 19 and 20 of the Service
13 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
14 Interest Act, as fully as if those provisions were set forth
15 herein.
16 A county that has not imposed a tax under this subsection
17 on the selling price of motor fuel or gasohol before the
18 effective date of this amendatory Act of the 91st General
19 Assembly shall not impose such a tax on or after that date.
20 A county that has imposed a tax under this subsection on the
21 selling price of motor fuel or gasohol before the effective
22 date of this amendatory Act of the 91st General Assembly
23 shall not increase the rate of the tax on or after that date.
24 If, as a result of the provisions of this amendatory Act of
25 the 91st General Assembly, the rate of tax imposed on the
26 sale of motor fuel and gasohol by the Retailers' Occupation
27 Tax Act returns to 6.25%, then the prohibition against
28 imposing a tax on the sale of motor fuel and gasohol and the
29 prohibition against an increase in the rate of any tax
30 already imposed on the sale of motor fuel and gasohol are no
31 longer in effect.
32 Persons subject to any tax imposed under the authority
33 granted in this subsection may reimburse themselves for their
34 serviceman's tax liability by separately stating the tax as
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1 an additional charge, which charge may be stated in
2 combination, in a single amount, with State tax that
3 servicemen are authorized to collect under the Service Use
4 Tax Act, in accordance with such bracket schedules as the
5 Department may prescribe.
6 Whenever the Department determines that a refund should
7 be made under this subsection to a claimant instead of
8 issuing a credit memorandum, the Department shall notify the
9 State Comptroller, who shall cause the warrant to be drawn
10 for the amount specified, and to the person named, in the
11 notification from the Department. The refund shall be paid
12 by the State Treasurer out of the County Public Safety
13 Retailers' Occupation Fund.
14 Nothing in this subsection shall be construed to
15 authorize the county 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 the
18 State.
19 (c) The Department shall immediately pay over to the
20 State Treasurer, ex officio, as trustee, all taxes and
21 penalties collected under this Section to be deposited into
22 the County Public Safety Retailers' Occupation Tax Fund,
23 which shall be an unappropriated trust fund held outside of
24 the State treasury. On or before the 25th day of each
25 calendar month, the Department shall prepare and certify to
26 the Comptroller the disbursement of stated sums of money to
27 the counties from which retailers have paid taxes or
28 penalties to the Department during the second preceding
29 calendar month. The amount to be paid to each county shall
30 be the amount (not including credit memoranda) collected
31 under this Section during the second preceding calendar month
32 by the Department plus an amount the Department determines is
33 necessary to offset any amounts that were erroneously paid to
34 a different taxing body, and not including (i) an amount
-86- LRB9112052SMsbam
1 equal to the amount of refunds made during the second
2 preceding calendar month by the Department on behalf of the
3 county and (ii) any amount that the Department determines is
4 necessary to offset any amounts that were payable to a
5 different taxing body but were erroneously paid to the
6 county. Within 10 days after receipt by the Comptroller of
7 the disbursement certification to the counties provided for
8 in this Section to be given to the Comptroller by the
9 Department, the Comptroller shall cause the orders to be
10 drawn for the respective amounts in accordance with
11 directions contained in the certification.
12 In addition to the disbursement required by the preceding
13 paragraph, an allocation shall be made in March of each year
14 to each county that received more than $500,000 in
15 disbursements under the preceding paragraph in the preceding
16 calendar year. The allocation shall be in an amount equal to
17 the average monthly distribution made to each such county
18 under the preceding paragraph during the preceding calendar
19 year (excluding the 2 months of highest receipts). The
20 distribution made in March of each year subsequent to the
21 year in which an allocation was made pursuant to this
22 paragraph and the preceding paragraph shall be reduced by the
23 amount allocated and disbursed under this paragraph in the
24 preceding calendar year. The Department shall prepare and
25 certify to the Comptroller for disbursement the allocations
26 made in accordance with this paragraph.
27 (d) For the purpose of determining the local
28 governmental unit whose tax is applicable, a retail sale by a
29 producer of coal or another mineral mined in Illinois is a
30 sale at retail at the place where the coal or other mineral
31 mined in Illinois is extracted from the earth. This
32 paragraph does not apply to coal or another mineral when it
33 is delivered or shipped by the seller to the purchaser at a
34 point outside Illinois so that the sale is exempt under the
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1 United States Constitution as a sale in interstate or foreign
2 commerce.
3 (e) Nothing in this Section shall be construed to
4 authorize a county to impose a tax upon the privilege of
5 engaging in any business that under the Constitution of the
6 United States may not be made the subject of taxation by this
7 State.
8 (e-5) If a county imposes a tax under this Section, the
9 county board may, by ordinance, discontinue or lower the rate
10 of the tax. If the county board lowers the tax rate or
11 discontinues the tax, a referendum must be held in accordance
12 with subsection (a) of this Section in order to increase the
13 rate of the tax or to reimpose the discontinued tax.
14 (f) Beginning April 1, 1998, the results of any election
15 authorizing a proposition to impose a tax under this Section
16 or effecting a change in the rate of tax, or any ordinance
17 lowering the rate or discontinuing the tax, shall be
18 certified by the county clerk and filed with the Illinois
19 Department of Revenue either (i) on or before the first day
20 of April, whereupon the Department shall proceed to
21 administer and enforce the tax as of the first day of July
22 next following the filing; or (ii) on or before the first day
23 of October, whereupon the Department shall proceed to
24 administer and enforce the tax as of the first day of January
25 next following the filing.
26 (g) When certifying the amount of a monthly disbursement
27 to a county under this Section, the Department shall increase
28 or decrease the amounts by an amount necessary to offset any
29 miscalculation of previous disbursements. The offset amount
30 shall be the amount erroneously disbursed within the previous
31 6 months from the time a miscalculation is discovered.
32 (h) This Section may be cited as the "Special County
33 Occupation Tax For Public Safety Law".
34 (i) For purposes of this Section, "public safety"
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1 includes but is not limited to fire fighting, police,
2 medical, ambulance, or other emergency services.
3 (j) This amendatory Act of the 91st General Assembly is
4 a denial and limitation of home rule powers to tax under
5 subsection (g) of Section 6 of Article VII of the Illinois
6 Constitution.
7 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97;
8 90-190, eff. 7-24-97; 90-267, eff. 7-30-97; 90-552, eff.
9 12-12-97; 90-562, eff. 12-16-97; 90-655, eff. 7-30-98;
10 90-689, eff. 7-31-98.)
11 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
12 Sec. 5-1007. Home Rule County Service Occupation Tax
13 Law. The corporate authorities of a home rule county may
14 impose a tax upon all persons engaged, in such county, in the
15 business of making sales of service at the same rate of tax
16 imposed pursuant to Section 5-1006 of the selling price of
17 all tangible personal property transferred by such servicemen
18 either in the form of tangible personal property or in the
19 form of real estate as an incident to a sale of service. If
20 imposed, such tax shall only be imposed in 1/4% increments.
21 On and after September 1, 1991, this additional tax may not
22 be imposed on the sales of food for human consumption which
23 is to be consumed off the premises where it is sold (other
24 than alcoholic beverages, soft drinks and food which has been
25 prepared for immediate consumption) and prescription and
26 nonprescription medicines, drugs, medical appliances and
27 insulin, urine testing materials, syringes and needles used
28 by diabetics. The tax imposed by a home rule county pursuant
29 to this Section and all civil penalties that may be assessed
30 as an incident thereof shall be collected and enforced by the
31 State Department of Revenue. The certificate of registration
32 which is issued by the Department to a retailer under the
33 Retailers' Occupation Tax Act or under the Service Occupation
-89- LRB9112052SMsbam
1 Tax Act shall permit such registrant to engage in a business
2 which is taxable under any ordinance or resolution enacted
3 pursuant to this Section without registering separately with
4 the Department under such ordinance or resolution or under
5 this Section. The Department shall have full power to
6 administer and enforce this Section; to collect all taxes and
7 penalties due hereunder; to dispose of taxes and penalties so
8 collected in the manner hereinafter provided; and to
9 determine all rights to credit memoranda arising on account
10 of the erroneous payment of tax or penalty hereunder. In the
11 administration of, and compliance with, this Section the
12 Department and persons who are subject to this Section shall
13 have the same rights, remedies, privileges, immunities,
14 powers and duties, and be subject to the same conditions,
15 restrictions, limitations, penalties and definitions of
16 terms, and employ the same modes of procedure, as are
17 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
18 respect to all provisions therein other than the State rate
19 of tax), 4 (except that the reference to the State shall be
20 to the taxing county), 5, 7, 8 (except that the jurisdiction
21 to which the tax shall be a debt to the extent indicated in
22 that Section 8 shall be the taxing county), 9 (except as to
23 the disposition of taxes and penalties collected, and except
24 that the returned merchandise credit for this county tax may
25 not be taken against any State tax), 10, 11, 12 (except the
26 reference therein to Section 2b of the Retailers' Occupation
27 Tax Act), 13 (except that any reference to the State shall
28 mean the taxing county), the first paragraph of Section 15,
29 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
30 Section 3-7 of the Uniform Penalty and Interest Act, as fully
31 as if those provisions were set forth herein.
32 No tax may be imposed by a home rule county pursuant to
33 this Section unless such county also imposes a tax at the
34 same rate pursuant to Section 5-1006.
-90- LRB9112052SMsbam
1 A home rule county that has not imposed a tax under this
2 Section on the selling price of motor fuel or gasohol before
3 the effective date of this amendatory Act of the 91st General
4 Assembly shall not impose such a tax on or after that date. A
5 home rule county that has imposed a tax under this Section on
6 the sale of motor fuel or gasohol before the effective date
7 of this amendatory Act of the 91st General Assembly shall not
8 increase the rate of the tax on or after that date. If, as a
9 result of the provisions of this amendatory Act of the 91st
10 General Assembly, the rate of tax imposed on the sale of
11 motor fuel and gasohol by the Retailers' Occupation Tax Act
12 returns to 6.25%, then the prohibition against imposing a tax
13 on the sale of motor fuel and gasohol and the prohibition
14 against an increase in the rate of any tax already imposed on
15 the sale of motor fuel and gasohol are no longer in effect.
16 This amendatory Act of the 91st General Assembly is a denial
17 and limitation of home rule powers to tax under subsection
18 (g) of Section 6 of Article VII of the Illinois Constitution.
19 Persons subject to any tax imposed pursuant to the
20 authority granted in this Section may reimburse themselves
21 for their serviceman's tax liability hereunder by separately
22 stating such tax as an additional charge, which charge may be
23 stated in combination, in a single amount, with State tax
24 which servicemen are authorized to collect under the Service
25 Use Tax Act, pursuant to such bracket schedules as the
26 Department may prescribe.
27 Whenever the Department determines that a refund should
28 be made under this Section to a claimant instead of issuing
29 credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the order to be drawn for the
31 amount specified, and to the person named, in such
32 notification from the Department. Such refund shall be paid
33 by the State Treasurer out of the home rule county retailers'
34 occupation tax fund.
-91- LRB9112052SMsbam
1 The Department shall forthwith pay over to the State
2 Treasurer, ex-officio, as trustee, all taxes and penalties
3 collected hereunder. On or before the 25th day of each
4 calendar month, the Department shall prepare and certify to
5 the Comptroller the disbursement of stated sums of money to
6 named counties, the counties to be those from which suppliers
7 and servicemen have paid taxes or penalties hereunder to the
8 Department during the second preceding calendar month. The
9 amount to be paid to each county shall be the amount (not
10 including credit memoranda) collected hereunder during the
11 second preceding calendar month by the Department, and not
12 including an amount equal to the amount of refunds made
13 during the second preceding calendar month by the Department
14 on behalf of such county. Within 10 days after receipt, by
15 the Comptroller, of the disbursement certification to the
16 counties provided for in this Section to be given to the
17 Comptroller by the Department, the Comptroller shall cause
18 the orders to be drawn for the respective amounts in
19 accordance with the directions contained in such
20 certification.
21 In addition to the disbursement required by the preceding
22 paragraph, an allocation shall be made in each year to each
23 county which received more than $500,000 in disbursements
24 under the preceding paragraph in the preceding calendar year.
25 The allocation shall be in an amount equal to the average
26 monthly distribution made to each such county under the
27 preceding paragraph during the preceding calendar year
28 (excluding the 2 months of highest receipts). The
29 distribution made in March of each year subsequent to the
30 year in which an allocation was made pursuant to this
31 paragraph and the preceding paragraph shall be reduced by the
32 amount allocated and disbursed under this paragraph in the
33 preceding calendar year. The Department shall prepare and
34 certify to the Comptroller for disbursement the allocations
-92- LRB9112052SMsbam
1 made in accordance with this paragraph.
2 Nothing in this Section shall be construed to authorize a
3 county to impose a tax upon the privilege of engaging in any
4 business which under the Constitution of the United States
5 may not be made the subject of taxation by this State.
6 An ordinance or resolution imposing or discontinuing a
7 tax hereunder or effecting a change in the rate thereof shall
8 be adopted and a certified copy thereof filed with the
9 Department on or before the first day of June, whereupon the
10 Department shall proceed to administer and enforce this
11 Section as of the first day of September next following such
12 adoption and filing. Beginning January 1, 1992, an ordinance
13 or resolution imposing or discontinuing the tax hereunder or
14 effecting a change in the rate thereof shall be adopted and a
15 certified copy thereof filed with the Department on or before
16 the first day of July, whereupon the Department shall proceed
17 to administer and enforce this Section as of the first day of
18 October next following such adoption and filing. Beginning
19 January 1, 1993, an ordinance or resolution imposing or
20 discontinuing the tax hereunder or effecting a change in the
21 rate thereof shall be adopted and a certified copy thereof
22 filed with the Department on or before the first day of
23 October, whereupon the Department shall proceed to administer
24 and enforce this Section as of the first day of January next
25 following such adoption and filing. Beginning April 1, 1998,
26 an ordinance or resolution imposing or discontinuing the tax
27 hereunder or effecting a change in the rate thereof shall
28 either (i) be adopted and a certified copy thereof filed with
29 the Department on or before the first day of April, whereupon
30 the Department shall proceed to administer and enforce this
31 Section as of the first day of July next following the
32 adoption and filing; or (ii) be adopted and a certified copy
33 thereof filed with the Department on or before the first day
34 of October, whereupon the Department shall proceed to
-93- LRB9112052SMsbam
1 administer and enforce this Section as of the first day of
2 January next following the adoption and filing.
3 This Section shall be known and may be cited as the Home
4 Rule County Service Occupation Tax Law.
5 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
6 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
7 Sec. 5-1035.1. County Motor Fuel Tax Law. The county
8 board of the counties of DuPage, Kane and McHenry may, by an
9 ordinance or resolution adopted by an affirmative vote of a
10 majority of the members elected or appointed to the county
11 board, impose a tax upon all persons engaged in the county in
12 the business of selling motor fuel, as now or hereafter
13 defined in the Motor Fuel Tax Law, at retail for the
14 operation of motor vehicles upon public highways or for the
15 operation of recreational watercraft upon waterways. Kane
16 County may exempt diesel fuel from the tax imposed pursuant
17 to this Section. The tax may be imposed, in half-cent
18 increments, at a rate not exceeding 4 cents per gallon of
19 motor fuel sold at retail within the county for the purpose
20 of use or consumption and not for the purpose of resale. The
21 proceeds from the tax shall be used by the county solely for
22 the purpose of operating, constructing and improving public
23 highways and waterways, and acquiring real property and
24 right-of-ways for public highways and waterways within the
25 county imposing the tax.
26 A county that has not imposed a tax under this Section
27 before the effective date of this amendatory Act of the 91st
28 General Assembly shall not impose such a tax on or after that
29 date. A county that has imposed a tax under this Section
30 before the effective date of this amendatory Act of the 91st
31 General Assembly shall not increase the rate of the tax on or
32 after that date. If, as a result of the provisions of this
33 amendatory Act of the 91st General Assembly, the rate of tax
-94- LRB9112052SMsbam
1 imposed on the sale of motor fuel and gasohol by the
2 Retailers' Occupation Tax Act returns to 6.25%, then the
3 prohibition against imposing a tax on the sale of motor fuel
4 and gasohol and the prohibition against an increase in the
5 rate of any tax already imposed on the sale of motor fuel and
6 gasohol are no longer in effect.
7 A tax imposed pursuant to this Section, and all civil
8 penalties that may be assessed as an incident thereof, shall
9 be administered, collected and enforced by the Illinois
10 Department of Revenue in the same manner as the tax imposed
11 under the Retailers' Occupation Tax Act, as now or hereafter
12 amended, insofar as may be practicable; except that in the
13 event of a conflict with the provisions of this Section, this
14 Section shall control. The Department of Revenue shall have
15 full power: to administer and enforce this Section; to
16 collect all taxes and penalties due hereunder; to dispose of
17 taxes and penalties so collected in the manner hereinafter
18 provided; and to determine all rights to credit memoranda
19 arising on account of the erroneous payment of tax or penalty
20 hereunder.
21 Whenever the Department determines that a refund shall be
22 made under this Section to a claimant instead of issuing a
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 the
26 notification from the Department. The refund shall be paid by
27 the State Treasurer out of the County Option Motor Fuel Tax
28 Fund.
29 The Department shall forthwith pay over to the State
30 Treasurer, ex-officio, as trustee, all taxes and penalties
31 collected hereunder, which shall be deposited into the County
32 Option Motor Fuel Tax Fund, a special fund in the State
33 Treasury which is hereby created. On or before the 25th day
34 of each calendar month, the Department shall prepare and
-95- LRB9112052SMsbam
1 certify to the State Comptroller the disbursement of stated
2 sums of money to named counties for which taxpayers have paid
3 taxes or penalties hereunder to the Department during the
4 second preceding calendar month. The amount to be paid to
5 each county shall be the amount (not including credit
6 memoranda) collected hereunder from retailers within the
7 county during the second preceding calendar month by the
8 Department, but not including an amount equal to the amount
9 of refunds made during the second preceding calendar month by
10 the Department on behalf of the county; less the amount
11 expended during the second preceding month by the Department
12 pursuant to appropriation from the County Option Motor Fuel
13 Tax Fund for the administration and enforcement of this
14 Section, which appropriation shall not exceed $200,000 for
15 fiscal year 1990 and, for each year thereafter, shall not
16 exceed 2% of the amount deposited into the County Option
17 Motor Fuel Tax Fund during the preceding fiscal year.
18 Nothing in this Section shall be construed to authorize a
19 county to impose a tax upon the privilege of engaging in any
20 business which under the Constitution of the United States
21 may not be made the subject of taxation by this State.
22 An ordinance or resolution imposing a tax hereunder or
23 effecting a change in the rate thereof shall be effective on
24 the first day of the second calendar month next following the
25 month in which the ordinance or resolution is adopted and a
26 certified copy thereof is filed with the Department of
27 Revenue, whereupon the Department of Revenue shall proceed
28 to administer and enforce this Section on behalf of the
29 county as of the effective date of the ordinance or
30 resolution. Upon a change in rate of a tax levied hereunder,
31 or upon the discontinuance of the tax, the county board of
32 the county shall, on or not later than 5 days after the
33 effective date of the ordinance or resolution discontinuing
34 the tax or effecting a change in rate, transmit to the
-96- LRB9112052SMsbam
1 Department of Revenue a certified copy of the ordinance or
2 resolution effecting the change or discontinuance.
3 This Section shall be known and may be cited as the
4 County Motor Fuel Tax Law.
5 (Source: P.A. 86-1028; 87-289.)
6 Section 30. The Illinois Municipal Code is amended by
7 changing Sections 8-11-1, 8-11-1.1, 8-11-5, 8-11-6, and
8 8-11-15 as follows:
9 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
10 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation
11 Tax Act. The corporate authorities of a home rule
12 municipality may impose a tax upon all persons engaged in the
13 business of selling tangible personal property, other than an
14 item of tangible personal property titled or registered with
15 an agency of this State's government, at retail in the
16 municipality on the gross receipts from these sales made in
17 the course of such business. If imposed, the tax shall only
18 be imposed in 1/4% increments. On and after September 1,
19 1991, this additional tax may not be imposed on the sales of
20 food for human consumption that is to be consumed off the
21 premises where it is sold (other than alcoholic beverages,
22 soft 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. The tax
26 imposed by a home rule municipality under this Section and
27 all civil penalties that may be assessed as an incident of
28 the tax shall be collected and enforced by the State
29 Department of Revenue. The certificate of registration that
30 is issued by the Department to a retailer under the
31 Retailers' Occupation Tax Act shall permit the retailer to
32 engage in a business that is taxable under any ordinance or
-97- LRB9112052SMsbam
1 resolution enacted pursuant to this Section without
2 registering separately with the Department under such
3 ordinance or resolution or under this Section. The
4 Department shall have full power to administer and enforce
5 this Section; 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
8 to credit memoranda arising on account of the erroneous
9 payment of tax or penalty hereunder. In the administration
10 of, and compliance with, this Section the Department and
11 persons who are subject to this Section shall have the same
12 rights, remedies, privileges, immunities, powers and duties,
13 and be subject to the same conditions, restrictions,
14 limitations, penalties and definitions of terms, and employ
15 the same modes of procedure, as are prescribed in Sections 1,
16 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
17 respect to all provisions therein other than the State rate
18 of tax), 2c, 3 (except as to the disposition of taxes and
19 penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
20 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
21 the Retailers' Occupation Tax Act and Section 3-7 of the
22 Uniform Penalty and Interest Act, as fully as if those
23 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
26 the same rate under Section 8-11-5 of this Act.
27 A home rule municipality that has not imposed a tax under
28 this Section on the sale of motor fuel or gasohol before the
29 effective date of this amendatory Act of the 91st General
30 Assembly shall not impose such a tax on or after that date. A
31 home rule municipality that has imposed a tax under this
32 Section on the sale of motor fuel or gasohol before the
33 effective date of this amendatory Act of the 91st General
34 Assembly shall not increase the rate of the tax on or after
-98- LRB9112052SMsbam
1 that date. If, as a result of the provisions of this
2 amendatory Act of the 91st General Assembly, the rate of tax
3 imposed on the sale of motor fuel and gasohol by the
4 Retailers' Occupation Tax Act returns to 6.25%, then the
5 prohibition against imposing a tax on the sale of motor fuel
6 and gasohol and the prohibition against an increase in the
7 rate of any tax already imposed on the sale of motor fuel and
8 gasohol are no longer in effect. This amendatory Act of the
9 91st General Assembly is a denial and limitation of home rule
10 powers to tax under subsection (g) of Section 6 of Article
11 VII of the Illinois Constitution.
12 Persons subject to any tax imposed under the authority
13 granted in this Section may reimburse themselves for their
14 seller's tax liability hereunder by separately stating that
15 tax as an additional charge, which charge may be stated in
16 combination, in a single amount, with State tax which sellers
17 are required to collect under the Use Tax Act, pursuant to
18 such bracket schedules as the Department may prescribe.
19 Whenever the Department determines that a refund should
20 be 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 home rule municipal retailers'
26 occupation tax fund.
27 The Department shall immediately pay over to the State
28 Treasurer, ex officio, as trustee, all taxes and penalties
29 collected hereunder. On or before the 25th day of each
30 calendar month, the Department shall prepare and certify to
31 the Comptroller the disbursement of stated sums of money to
32 named municipalities, the municipalities to be those from
33 which retailers have paid taxes or penalties hereunder to the
34 Department during the second preceding calendar month. The
-99- LRB9112052SMsbam
1 amount to be paid to each municipality shall be the amount
2 (not including credit memoranda) collected hereunder during
3 the second preceding calendar month by the Department plus an
4 amount the Department determines is necessary to offset any
5 amounts that were erroneously paid to a different taxing
6 body, and not including an amount equal to the amount of
7 refunds made during the second preceding calendar month by
8 the Department on behalf of such municipality, and not
9 including any amount that the Department determines is
10 necessary to offset any amounts that were payable to a
11 different taxing body but were erroneously paid to the
12 municipality. Within 10 days after receipt by the Comptroller
13 of the disbursement certification to the municipalities
14 provided for in this Section to be given to the Comptroller
15 by the Department, the Comptroller shall cause the orders to
16 be drawn for the respective amounts in accordance with the
17 directions contained in the certification.
18 In addition to the disbursement required by the preceding
19 paragraph and in order to mitigate delays caused by
20 distribution procedures, an allocation shall, if requested,
21 be made within 10 days after January 14, 1991, and in
22 November of 1991 and each year thereafter, to each
23 municipality that received more than $500,000 during the
24 preceding fiscal year, (July 1 through June 30) whether
25 collected by the municipality or disbursed by the Department
26 as required by this Section. Within 10 days after January 14,
27 1991, participating municipalities shall notify the
28 Department in writing of their intent to participate. In
29 addition, for the initial distribution, participating
30 municipalities shall certify to the Department the amounts
31 collected by the municipality for each month under its home
32 rule occupation and service occupation tax during the period
33 July 1, 1989 through June 30, 1990. The allocation within 10
34 days after January 14, 1991, shall be in an amount equal to
-100- LRB9112052SMsbam
1 the monthly average of these amounts, excluding the 2 months
2 of highest receipts. The monthly average for the period of
3 July 1, 1990 through June 30, 1991 will be determined as
4 follows: the amounts collected by the municipality under its
5 home rule occupation and service occupation tax during the
6 period of July 1, 1990 through September 30, 1990, plus
7 amounts collected by the Department and paid to such
8 municipality through June 30, 1991, excluding the 2 months of
9 highest receipts. The monthly average for each subsequent
10 period of July 1 through June 30 shall be an amount equal to
11 the monthly distribution made to each such municipality under
12 the preceding paragraph during this period, excluding the 2
13 months of highest receipts. The distribution made in
14 November 1991 and each year thereafter under this paragraph
15 and the preceding paragraph shall be reduced by the amount
16 allocated and disbursed under this paragraph in the preceding
17 period of July 1 through June 30. The Department shall
18 prepare and certify to the Comptroller for disbursement the
19 allocations made in accordance with this paragraph.
20 For the purpose of determining the local governmental
21 unit whose tax is applicable, a retail sale by a producer of
22 coal or other mineral mined in Illinois is a sale at retail
23 at the place where the coal or other mineral mined in
24 Illinois is extracted from the earth. This paragraph does
25 not apply to coal or other mineral when it is delivered or
26 shipped by the seller to the purchaser at a point outside
27 Illinois so that the sale is exempt under the United States
28 Constitution as a sale in interstate or foreign commerce.
29 Nothing in this Section shall be construed to authorize a
30 municipality to impose a tax upon the privilege of engaging
31 in any business which under the Constitution of the United
32 States may not be made the subject of taxation by this State.
33 An ordinance or resolution imposing or discontinuing a
34 tax hereunder or effecting a change in the rate thereof shall
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1 be adopted and a certified copy thereof filed with the
2 Department on or before the first day of June, whereupon the
3 Department shall proceed to administer and enforce this
4 Section as of the first day of September next following the
5 adoption and filing. Beginning January 1, 1992, an ordinance
6 or resolution imposing or discontinuing the tax hereunder or
7 effecting a change in the rate thereof shall be adopted and a
8 certified copy thereof filed with the Department on or before
9 the first day of July, whereupon the Department shall proceed
10 to administer and enforce this Section as of the first day of
11 October next following such adoption and filing. Beginning
12 January 1, 1993, an ordinance or resolution imposing or
13 discontinuing the tax hereunder or effecting a change in the
14 rate thereof shall be adopted and a certified copy thereof
15 filed with the Department on or before the first day of
16 October, whereupon the Department shall proceed to administer
17 and enforce this Section as of the first day of January next
18 following the adoption and filing. However, a municipality
19 located in a county with a population in excess of 3,000,000
20 that elected to become a home rule unit at the general
21 primary election in 1994 may adopt an ordinance or resolution
22 imposing the tax under this Section and file a certified copy
23 of the ordinance or resolution with the Department on or
24 before July 1, 1994. The Department shall then proceed to
25 administer and enforce this Section as of October 1, 1994.
26 Beginning April 1, 1998, an ordinance or resolution imposing
27 or discontinuing the tax hereunder or effecting a change in
28 the rate thereof shall either (i) be adopted and a certified
29 copy thereof filed with the Department on or before the first
30 day of April, whereupon the Department shall proceed to
31 administer and enforce this Section as of the first day of
32 July next following the adoption and filing; or (ii) be
33 adopted and a certified copy thereof filed with the
34 Department on or before the first day of October, whereupon
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1 the Department shall proceed to administer and enforce this
2 Section as of the first day of January next following the
3 adoption and filing.
4 When certifying the amount of a monthly disbursement to a
5 municipality under this Section, the Department shall
6 increase or decrease the amount by an amount necessary to
7 offset any misallocation of previous disbursements. The
8 offset amount shall be the amount erroneously disbursed
9 within the previous 6 months from the time a misallocation is
10 discovered.
11 Any unobligated balance remaining in the Municipal
12 Retailers' Occupation Tax Fund on December 31, 1989, which
13 fund was abolished by Public Act 85-1135, and all receipts of
14 municipal tax as a result of audits of liability periods
15 prior to January 1, 1990, shall be paid into the Local
16 Government Tax Fund for distribution as provided by this
17 Section prior to the enactment of Public Act 85-1135. All
18 receipts of municipal tax as a result of an assessment not
19 arising from an audit, for liability periods prior to January
20 1, 1990, shall be paid into the Local Government Tax Fund for
21 distribution before July 1, 1990, as provided by this Section
22 prior to the enactment of Public Act 85-1135; and on and
23 after July 1, 1990, all such receipts shall be distributed as
24 provided in Section 6z-18 of the State Finance Act.
25 As used in this Section, "municipal" and "municipality"
26 means a city, village or incorporated town, including an
27 incorporated town that has superseded a civil township.
28 This Section shall be known and may be cited as the Home
29 Rule Municipal Retailers' Occupation Tax Act.
30 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
31 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
32 Sec. 8-11-1.1. Non-home rule municipalities; use and
33 occupation imposition of taxes.
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1 (a) The corporate authorities of a non-home rule
2 municipality may, upon approval of the electors of the
3 municipality pursuant to subsection (b) of this Section,
4 impose by ordinance or resolution the 1/2 of 1% tax
5 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of
6 this Act.
7 A municipality that has not imposed a tax on motor fuel
8 or gasohol authorized in Sections 8-11-1.3, 8-11-1.4, and
9 8-11-1.5 before the effective date of this amendatory Act of
10 the 91st General Assembly shall not impose such a tax on or
11 after that date. A municipality that has imposed a tax on
12 motor fuel or gasohol authorized in Sections 8-11-1.3,
13 8-11-1.4, and 8-11-1.5 before the effective date of this
14 amendatory Act of the 91st General Assembly shall not
15 increase the rate of the tax on or after that date. If, as a
16 result of the provisions of this amendatory Act of the 91st
17 General Assembly, the rate of tax imposed on the sale of
18 motor fuel and gasohol by the Retailers' Occupation Tax Act
19 returns to 6.25%, then the prohibition against imposing a tax
20 on the sale of motor fuel and gasohol and the prohibition
21 against an increase in the rate of any tax already imposed on
22 the sale of motor fuel and gasohol are no longer in effect.
23 (b) The corporate authorities of the municipality may by
24 ordinance or resolution call for the submission to the
25 electors of the municipality the question of whether the
26 municipality shall impose such tax. Such question shall be
27 certified by the municipal clerk to the election authority in
28 accordance with Section 28-5 of the Election Code and shall
29 be in a form in accordance with Section 16-7 of the Election
30 Code.
31 If a majority of the electors in the municipality voting
32 upon the question vote in the affirmative, such tax shall be
33 imposed.
34 An ordinance or resolution imposing the 1/2 of 1% tax
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1 hereunder or discontinuing the same shall be adopted and a
2 certified copy thereof, together with a certification that
3 the ordinance or resolution received referendum approval in
4 the case of the imposition of such tax, filed with the
5 Department of Revenue, on or before the first day of June,
6 whereupon the Department shall proceed to administer and
7 enforce the additional tax or to discontinue the tax, as the
8 case may be, as of the first day of September next following
9 such adoption and filing. Beginning January 1, 1992, an
10 ordinance or resolution imposing or discontinuing the tax
11 hereunder shall be adopted and a certified copy thereof filed
12 with the Department on or before the first day of July,
13 whereupon the Department shall proceed to administer and
14 enforce this Section as of the first day of October next
15 following such adoption and filing. Beginning January 1,
16 1993, an ordinance or resolution imposing or discontinuing
17 the tax hereunder shall be adopted and a certified copy
18 thereof filed with the Department on or before the first day
19 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. A non-home
22 rule municipality may file a certified copy of an ordinance
23 or resolution, with a certification that the ordinance or
24 resolution received referendum approval in the case of the
25 imposition of the tax, with the Department of Revenue, as
26 required under this Section, only after October 2, 2000.
27 (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00.)
28 (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
29 Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
30 Act. The corporate authorities of a home rule municipality
31 may impose a tax upon all persons engaged, in such
32 municipality, in the business of making sales of service at
33 the same rate of tax imposed pursuant to Section 8-11-1, of
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1 the selling price of all tangible personal property
2 transferred by such servicemen either in the form of tangible
3 personal property or in the form of real estate as an
4 incident to a sale of service. If imposed, such tax shall
5 only be imposed in 1/4% increments. On and after September 1,
6 1991, this additional tax may not be imposed on the sales of
7 food for human consumption which is to be consumed off the
8 premises where it is sold (other than alcoholic beverages,
9 soft drinks and food which has been prepared for immediate
10 consumption) and prescription and nonprescription medicines,
11 drugs, medical appliances and insulin, urine testing
12 materials, syringes and needles used by diabetics. The tax
13 imposed by a home rule municipality pursuant to this Section
14 and all civil penalties that may be assessed as an incident
15 thereof shall be collected and enforced by the State
16 Department of Revenue. The certificate of registration which
17 is issued by the Department to a retailer under the
18 Retailers' Occupation Tax Act or under the Service Occupation
19 Tax Act shall permit such registrant to engage in a business
20 which is taxable under any ordinance or resolution enacted
21 pursuant to this Section without registering separately with
22 the Department under such ordinance or resolution or under
23 this Section. The Department shall have full power to
24 administer and enforce this Section; to collect all taxes and
25 penalties due hereunder; to dispose of taxes and penalties so
26 collected in the manner hereinafter provided, and to
27 determine all rights to credit memoranda arising on account
28 of the erroneous payment of tax or penalty hereunder. In the
29 administration of, and compliance with, this Section the
30 Department and persons who are subject to this Section shall
31 have the same rights, remedies, privileges, immunities,
32 powers and duties, and be subject to the same conditions,
33 restrictions, limitations, penalties and definitions of
34 terms, and employ the same modes of procedure, as are
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1 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
2 respect to all provisions therein other than the State rate
3 of tax), 4 (except that the reference to the State shall be
4 to the taxing municipality), 5, 7, 8 (except that the
5 jurisdiction to which the tax shall be a debt to the extent
6 indicated in that Section 8 shall be the taxing
7 municipality), 9 (except as to the disposition of taxes and
8 penalties collected, and except that the returned merchandise
9 credit for this municipal tax may not be taken against any
10 State tax), 10, 11, 12 (except the reference therein to
11 Section 2b of the Retailers' Occupation Tax Act), 13 (except
12 that any reference to the State shall mean the taxing
13 municipality), the first paragraph of Section 15, 16, 17
14 (except that credit memoranda issued hereunder may not be
15 used to discharge any State tax liability), 18, 19 and 20 of
16 the Service Occupation Tax Act and Section 3-7 of the Uniform
17 Penalty and Interest Act, as fully as if those provisions
18 were set forth herein.
19 No tax may be imposed by a home rule municipality
20 pursuant to this Section unless such municipality also
21 imposes a tax at the same rate pursuant to Section 8-11-1 of
22 this Act.
23 A home rule municipality that has not imposed a tax under
24 this Section on the selling price of motor fuel or gasohol
25 before the effective date of this amendatory Act of the 91st
26 General Assembly shall not impose such a tax on or after that
27 date. A home rule municipality that has imposed a tax under
28 this Section on the selling price of motor fuel or gasohol
29 before the effective date of this amendatory Act of the 91st
30 General Assembly shall not increase the rate of the tax on or
31 after that date. If, as a result of the provisions of this
32 amendatory Act of the 91st General Assembly, the rate of tax
33 imposed on the sale of motor fuel and gasohol by the
34 Retailers' Occupation Tax Act returns to 6.25%, then the
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1 prohibition against imposing a tax on the sale of motor fuel
2 and gasohol and the prohibition against an increase in the
3 rate of any tax already imposed on the sale of motor fuel and
4 gasohol are no longer in effect. This amendatory Act of the
5 91st General Assembly is a denial and limitation of home rule
6 powers to tax under subsection (g) of Section 6 of Article
7 VII of the Illinois Constitution.
8 Persons subject to any tax imposed pursuant to the
9 authority granted in this Section may reimburse themselves
10 for their serviceman's tax liability hereunder by separately
11 stating such tax as an additional charge, which charge may be
12 stated in combination, in a single amount, with State tax
13 which servicemen are authorized to collect under the Service
14 Use Tax Act, pursuant to such bracket schedules as the
15 Department may prescribe.
16 Whenever the Department determines that a refund should
17 be made under this Section to a claimant instead of issuing
18 credit memorandum, the Department shall notify the State
19 Comptroller, who shall cause the order to be drawn for the
20 amount specified, and to the person named, in such
21 notification from the Department. Such refund shall be paid
22 by the State Treasurer out of the home rule municipal
23 retailers' occupation tax fund.
24 The Department shall forthwith pay over to the State
25 Treasurer, ex-officio, as trustee, all taxes and penalties
26 collected hereunder. On or before the 25th day of each
27 calendar month, the Department shall prepare and certify to
28 the Comptroller the disbursement of stated sums of money to
29 named municipalities, the municipalities to be those from
30 which suppliers and servicemen have paid taxes or penalties
31 hereunder to the Department during the second preceding
32 calendar month. The amount to be paid to each municipality
33 shall be the amount (not including credit memoranda)
34 collected hereunder during the second preceding calendar
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1 month by the Department, and not including an amount equal to
2 the amount of refunds made during the second preceding
3 calendar month by the Department on behalf of such
4 municipality. Within 10 days after receipt, by the
5 Comptroller, of the disbursement certification to the
6 municipalities, provided for in this Section to be given to
7 the Comptroller by the Department, the Comptroller shall
8 cause the orders to be drawn for the respective amounts in
9 accordance with the directions contained in such
10 certification.
11 In addition to the disbursement required by the preceding
12 paragraph and in order to mitigate delays caused by
13 distribution procedures, an allocation shall, if requested,
14 be made within 10 days after January 14, 1991, and in
15 November of 1991 and each year thereafter, to each
16 municipality that received more than $500,000 during the
17 preceding fiscal year, (July 1 through June 30) whether
18 collected by the municipality or disbursed by the Department
19 as required by this Section. Within 10 days after January 14,
20 1991, participating municipalities shall notify the
21 Department in writing of their intent to participate. In
22 addition, for the initial distribution, participating
23 municipalities shall certify to the Department the amounts
24 collected by the municipality for each month under its home
25 rule occupation and service occupation tax during the period
26 July 1, 1989 through June 30, 1990. The allocation within 10
27 days after January 14, 1991, shall be in an amount equal to
28 the monthly average of these amounts, excluding the 2 months
29 of highest receipts. Monthly average for the period of July
30 1, 1990 through June 30, 1991 will be determined as follows:
31 the amounts collected by the municipality under its home rule
32 occupation and service occupation tax during the period of
33 July 1, 1990 through September 30, 1990, plus amounts
34 collected by the Department and paid to such municipality
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1 through June 30, 1991, excluding the 2 months of highest
2 receipts. The monthly average for each subsequent period of
3 July 1 through June 30 shall be an amount equal to the
4 monthly distribution made to each such municipality under the
5 preceding paragraph during this period, excluding the 2
6 months of highest receipts. The distribution made in
7 November 1991 and each year thereafter under this paragraph
8 and the preceding paragraph shall be reduced by the amount
9 allocated and disbursed under this paragraph in the preceding
10 period of July 1 through June 30. The Department shall
11 prepare and certify to the Comptroller for disbursement the
12 allocations made in accordance with this paragraph.
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 An ordinance or resolution imposing or discontinuing a
18 tax hereunder or effecting a change in the rate thereof shall
19 be adopted and a certified copy thereof filed with the
20 Department on or before the first day of June, whereupon the
21 Department shall proceed to administer and enforce this
22 Section as of the first day of September next following such
23 adoption and filing. Beginning January 1, 1992, an ordinance
24 or resolution imposing or discontinuing the tax hereunder or
25 effecting a change in the rate thereof shall be adopted and a
26 certified copy thereof filed with the Department on or before
27 the first day of July, whereupon the Department shall proceed
28 to administer and enforce this Section as of the first day of
29 October next following such adoption and filing. Beginning
30 January 1, 1993, an ordinance or resolution imposing or
31 discontinuing the tax hereunder or effecting a change in the
32 rate thereof shall be adopted and a certified copy thereof
33 filed with the Department on or before the first day of
34 October, whereupon the Department shall proceed to administer
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1 and enforce this Section as of the first day of January next
2 following such adoption and filing. However, a municipality
3 located in a county with a population in excess of 3,000,000
4 that elected to become a home rule unit at the general
5 primary election in 1994 may adopt an ordinance or resolution
6 imposing the tax under this Section and file a certified copy
7 of the ordinance or resolution with the Department on or
8 before July 1, 1994. The Department shall then proceed to
9 administer and enforce this Section as of October 1, 1994.
10 Beginning April 1, 1998, an ordinance or resolution imposing
11 or discontinuing the tax hereunder or effecting a change in
12 the rate thereof shall either (i) be adopted and a certified
13 copy thereof filed with the Department on or before the first
14 day of April, whereupon the Department shall proceed to
15 administer and enforce this Section as of the first day of
16 July next following the adoption and filing; or (ii) be
17 adopted and a certified copy thereof filed with the
18 Department on or before the first day of October, whereupon
19 the Department shall proceed to administer and enforce this
20 Section as of the first day of January next following the
21 adoption and filing.
22 Any unobligated balance remaining in the Municipal
23 Retailers' Occupation Tax Fund on December 31, 1989, which
24 fund was abolished by Public Act 85-1135, and all receipts of
25 municipal tax as a result of audits of liability periods
26 prior to January 1, 1990, shall be paid into the Local
27 Government Tax Fund, for distribution as provided by this
28 Section prior to the enactment of Public Act 85-1135. All
29 receipts of municipal tax as a result of an assessment not
30 arising from an audit, for liability periods prior to January
31 1, 1990, shall be paid into the Local Government Tax Fund for
32 distribution before July 1, 1990, as provided by this Section
33 prior to the enactment of Public Act 85-1135, and on and
34 after July 1, 1990, all such receipts shall be distributed as
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1 provided in Section 6z-18 of the State Finance Act.
2 As used in this Section, "municipal" and "municipality"
3 means a city, village or incorporated town, including an
4 incorporated town which has superseded a civil township.
5 This Section shall be known and may be cited as the Home
6 Rule Municipal Service Occupation Tax Act.
7 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
8 (65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
9 Sec. 8-11-6. Home Rule Municipal Use Tax Act.
10 (a) The corporate authorities of a home rule
11 municipality may impose a tax upon the privilege of using, in
12 such municipality, any item of tangible personal property
13 which is purchased at retail from a retailer, and which is
14 titled or registered at a location within the corporate
15 limits of such home rule municipality with an agency of this
16 State's government, at a rate which is an increment of 1/4%
17 and based on the selling price of such tangible personal
18 property, as "selling price" is defined in the Use Tax Act.
19 In home rule municipalities with less than 2,000,000
20 inhabitants, the tax shall be collected by the municipality
21 imposing the tax from persons whose Illinois address for
22 titling or registration purposes is given as being in such
23 municipality.
24 (b) In home rule municipalities with 2,000,000 or more
25 inhabitants, the corporate authorities of the municipality
26 may additionally impose a tax beginning July 1, 1991 upon the
27 privilege of using in the municipality, any item of tangible
28 personal property, other than tangible personal property
29 titled or registered with an agency of the State's
30 government, that is purchased at retail from a retailer
31 located outside the corporate limits of the municipality, at
32 a rate that is an increment of 1/4% not to exceed 1% and
33 based on the selling price of the tangible personal property,
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1 as "selling price" is defined in the Use Tax Act. Such tax
2 shall be collected from the purchaser by the municipality
3 imposing such tax.
4 To prevent multiple home rule taxation, the use in a home
5 rule municipality of tangible personal property that is
6 acquired outside the municipality and caused to be brought
7 into the municipality by a person who has already paid a home
8 rule municipal tax in another municipality in respect to the
9 sale, purchase, or use of that property, shall be exempt to
10 the extent of the amount of the tax properly due and paid in
11 the other home rule municipality.
12 (b-5) A home rule municipality that has not imposed a
13 tax under this Section on the use of motor fuel or gasohol
14 before the effective date of this amendatory Act of the 91st
15 General Assembly shall not impose such a tax on or after that
16 date. A home rule municipality that has imposed a tax under
17 this Section on the use of motor fuel or gasohol before the
18 effective date of this amendatory Act of the 91st General
19 Assembly shall not increase the rate of the tax on or after
20 that date. If, as a result of the provisions of this
21 amendatory Act of the 91st General Assembly, the rate of tax
22 imposed on the sale of motor fuel and gasohol by the
23 Retailers' Occupation Tax Act returns to 6.25%, then the
24 prohibition against imposing a tax on the sale of motor fuel
25 and gasohol and the prohibition against an increase in the
26 rate of any tax already imposed on the sale of motor fuel and
27 gasohol are no longer in effect. This amendatory Act of the
28 91st General Assembly is a denial and limitation of home rule
29 powers to tax under subsection (g) of Section 6 of Article
30 VII of the Illinois Constitution.
31 (c) If a municipality having 2,000,000 or more
32 inhabitants imposes the tax authorized by subsection (a),
33 then the tax shall be collected by the Illinois Department of
34 Revenue when the property is purchased at retail from a
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1 retailer in the county in which the home rule municipality
2 imposing the tax is located, and in all contiguous counties.
3 The tax shall be remitted to the State, or an exemption
4 determination must be obtained from the Department before the
5 title or certificate of registration for the property may be
6 issued. The tax or proof of exemption may be transmitted to
7 the Department by way of the State agency with which, or
8 State officer with whom, the tangible personal property must
9 be titled or registered if the Department and that agency or
10 State officer determine that this procedure will expedite the
11 processing of applications for title or registration.
12 The Department shall have full power to administer and
13 enforce this Section to collect all taxes, penalties and
14 interest due hereunder, to dispose of taxes, penalties and
15 interest so collected in the manner hereinafter provided, and
16 determine all rights to credit memoranda or refunds arising
17 on account of the erroneous payment of tax, penalty or
18 interest hereunder. In the administration of and compliance
19 with this Section the Department and persons who are subject
20 to this Section shall have the same rights, remedies,
21 privileges, immunities, powers and duties, and be subject to
22 the same conditions, restrictions, limitations, penalties and
23 definitions of terms, and employ the same modes of procedure
24 as are prescribed in Sections 2 (except the definition of
25 "retailer maintaining a place of business in this State"), 3
26 (except provisions pertaining to the State rate of tax, and
27 except provisions concerning collection or refunding of the
28 tax by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22
29 of the Use Tax Act, which are not inconsistent with this
30 Section, as fully as if provisions contained in those
31 Sections of the Use Tax Act were set forth herein.
32 Whenever the Department determines that a refund shall be
33 made under this Section to a claimant instead of issuing a
34 credit memorandum, the Department shall notify the State
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1 Comptroller, who shall cause the order to be drawn for the
2 amount specified, and to the person named, in such
3 notification from the Department. Such refund shall be paid
4 by the State Treasurer out of the home rule municipal
5 retailers' occupation tax fund.
6 The Department shall forthwith pay over to the State
7 Treasurer, ex officio, as trustee, all taxes, penalties and
8 interest collected hereunder. On or before the 25th day of
9 each calendar month, the Department shall prepare and certify
10 to the State Comptroller the disbursement of stated sums of
11 money to named municipalities, the municipality in each
12 instance to be that municipality from which the Department
13 during the second preceding calendar month, collected
14 municipal use tax from any person whose Illinois address for
15 titling or registration purposes is given as being in such
16 municipality. The amount to be paid to each municipality
17 shall be the amount (not including credit memoranda)
18 collected hereunder during the second preceding calendar
19 month by the Department, and not including an amount equal to
20 the amount of refunds made during the second preceding
21 calendar month by the Department on behalf of such
22 municipality, less the amount expended during the second
23 preceding month by the Department to be paid from the
24 appropriation to the Department from the Home Rule Municipal
25 Retailers' Occupation Tax Trust Fund. The appropriation to
26 cover the costs incurred by the Department in administering
27 and enforcing this Section shall not exceed 2% of the amount
28 estimated to be deposited into the Home Rule Municipal
29 Retailers' Occupation Tax Trust Fund during the fiscal year
30 for which the appropriation is made. Within 10 days after
31 receipt by the State Comptroller of the disbursement
32 certification to the municipalities provided for in this
33 Section to be given to the State Comptroller by the
34 Department, the State Comptroller shall cause the orders to
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1 be drawn for the respective amounts in accordance with the
2 directions contained in that certification.
3 Any ordinance imposing or discontinuing any tax to be
4 collected and enforced by the Department under this Section
5 shall be adopted and a certified copy thereof filed with the
6 Department on or before October 1, whereupon the Department
7 of Revenue shall proceed to administer and enforce this
8 Section on behalf of the municipalities as of January 1 next
9 following such adoption and filing. Beginning April 1, 1998,
10 any ordinance imposing or discontinuing any tax to be
11 collected and enforced by the Department under this Section
12 shall either (i) be adopted and a certified copy thereof
13 filed with the Department on or before April 1, whereupon the
14 Department of Revenue shall proceed to administer and enforce
15 this Section on behalf of the municipalities as of July 1
16 next following the adoption and filing; or (ii) be adopted
17 and a certified copy thereof filed with the Department on or
18 before October 1, whereupon the Department of Revenue shall
19 proceed to administer and enforce this Section on behalf of
20 the municipalities as of January 1 next following the
21 adoption and filing.
22 Nothing in this subsection (c) shall prevent a home rule
23 municipality from collecting the tax pursuant to subsection
24 (a) in any situation where such tax is not collected by the
25 Department of Revenue under this subsection (c).
26 (d) Any unobligated balance remaining in the Municipal
27 Retailers' Occupation Tax Fund on December 31, 1989, which
28 fund was abolished by Public Act 85-1135, and all receipts of
29 municipal tax as a result of audits of liability periods
30 prior to January 1, 1990, shall be paid into the Local
31 Government Tax Fund, for distribution as provided by this
32 Section prior to the enactment of Public Act 85-1135. All
33 receipts of municipal tax as a result of an assessment not
34 arising from an audit, for liability periods prior to January
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1 1, 1990, shall be paid into the Local Government Tax Fund for
2 distribution before July 1, 1990, as provided by this Section
3 prior to the enactment of Public Act 85-1135, and on and
4 after July 1, 1990, all such receipts shall be distributed as
5 provided in Section 6z-18 of the State Finance Act.
6 (e) As used in this Section, "Municipal" and
7 "Municipality" means a city, village or incorporated town,
8 including an incorporated town which has superseded a civil
9 township.
10 (f) This Section shall be known and may be cited as the
11 Home Rule Municipal Use Tax Act.
12 (Source: P.A. 90-562, eff. 12-16-97; 90-689, eff. 7-31-98;
13 91-51, eff. 6-30-99.)
14 (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
15 Sec. 8-11-15. Municipal motor fuel.
16 (a) The corporate authorities of a municipality of over
17 100,000 inhabitants may, upon approval of the electors of the
18 municipality pursuant to subsection (b), impose a tax of one
19 cent per gallon on motor fuel sold at retail within such
20 municipality. A tax imposed pursuant to this Section shall be
21 paid in addition to any other taxes on such motor fuel.
22 A municipality that has not imposed a tax under this
23 Section before the effective date of this amendatory Act of
24 the 91st General Assembly shall not impose such a tax on or
25 after that date. A municipality that has imposed a tax under
26 this Section before the effective date of this amendatory Act
27 of the 91st General Assembly shall not increase the rate of
28 the tax on or after that date. If, as a result of the
29 provisions of this amendatory Act of the 91st General
30 Assembly, the rate of tax imposed on the sale of motor fuel
31 and gasohol by the Retailers' Occupation Tax Act returns to
32 6.25%, then the prohibition against imposing a tax on the
33 sale of motor fuel and gasohol and the prohibition against an
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1 increase in the rate of any tax already imposed on the sale
2 of motor fuel and gasohol are no longer in effect. This
3 amendatory Act of the 91st General Assembly is a denial and
4 limitation of home rule powers to tax under subsection (g) of
5 Section 6 of Article VII of the Illinois Constitution.
6 (b) The corporate authorities of the municipality may by
7 resolution call for the submission to the electors of the
8 municipality of the question of whether the municipality
9 shall impose such tax. Such question shall be certified by
10 the municipal clerk to the election authority in accordance
11 with Section 28-5 of The Election Code. The question shall be
12 in substantially the following form:
13 -------------------------------------------------------------
14 Shall the city (village or
15 incorporated town) of ....... YES
16 impose a tax of one cent per -----------------------------
17 gallon on motor fuel sold at NO
18 retail within its boundaries?
19 -------------------------------------------------------------
20 If a majority of the electors in the municipality voting
21 upon the question vote in the affirmative, such tax shall be
22 imposed.
23 (c) The purchaser of the motor fuel shall be liable for
24 payment of a tax imposed pursuant to this Section. This
25 Section shall not be construed to impose a tax on the
26 occupation of persons engaged in the sale of motor fuel.
27 If a municipality imposes a tax on motor fuel pursuant to
28 this Section, it shall be the duty of any person engaged in
29 the retail sale of motor fuel within such municipality to
30 collect such tax from the purchaser at the same time he
31 collects the purchase price of the motor fuel and to pay over
32 such tax to the municipality as prescribed by the ordinance
33 of the municipality imposing such tax.
34 (d) For purposes of this Section, "motor fuel" shall
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1 have the same meaning as provided in the "Motor Fuel Tax
2 Law".
3 (Source: P.A. 84-1099.)
4 Section 35. The Civic Center Code is amended by changing
5 Section 245-12 as follows:
6 (70 ILCS 200/245-12)
7 Sec. 245-12. Use and occupation taxes.
8 (a) The Authority may adopt a resolution that authorizes
9 a referendum on the question of whether the Authority shall
10 be authorized to impose a retailers' occupation tax, a
11 service occupation tax, and a use tax in one-quarter percent
12 increments at a rate not to exceed 1%. The Authority shall
13 certify the question to the proper election authorities who
14 shall submit the question to the voters of the metropolitan
15 area at the next regularly scheduled election in accordance
16 with the general election law. The question shall be in
17 substantially the following form:
18 "Shall the Salem Civic Center Authority be authorized to
19 impose a retailers' occupation tax, a service occupation
20 tax, and a use tax at the rate of (rate) for the sole
21 purpose of obtaining funds for the support, construction,
22 maintenance, or financing of a facility of the
23 Authority?"
24 Votes shall be recorded as "yes" or "no". If a majority
25 of all votes cast on the proposition are in favor of the
26 proposition, the Authority is authorized to impose the tax.
27 (b) The Authority shall impose the retailers' occupation
28 tax upon all persons engaged in the business of selling
29 tangible personal property at retail in the metropolitan
30 area, at the rate approved by referendum, on the gross
31 receipts from the sales made in the course of such business
32 within the metropolitan area. The tax imposed under this
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1 Section and all civil penalties that may be assessed as an
2 incident thereof shall be collected and enforced by the
3 Department of Revenue. The Department has full power to
4 administer and enforce this Section; to collect all taxes and
5 penalties so collected in the manner provided in this
6 Section; and to determine all rights to credit memoranda
7 arising on account of the erroneous payment of tax or penalty
8 hereunder. In the administration of, and compliance with,
9 this Section, the Department and persons who are subject to
10 this Section shall (i) have the same rights, remedies,
11 privileges, immunities, powers and duties, (ii) be subject to
12 the same conditions, restrictions, limitations, penalties,
13 exclusions, exemptions, and definitions of terms, and (iii)
14 employ the same modes of procedure as are prescribed in
15 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,
16 2-5, 2-5.5, 2-10 (in respect to all provisions therein other
17 than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
18 (except as to the disposition of taxes and penalties
19 collected and provisions related to quarter monthly
20 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
21 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
22 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
23 Penalty and Interest Act, as fully as if those provisions
24 were set forth in this subsection.
25 If the Authority has not imposed a tax under this
26 subsection on the sale of motor fuel or gasohol before the
27 effective date of this amendatory Act of the 91st General
28 Assembly, then the Authority shall not impose such a tax on
29 or after that date. If the Authority has imposed a tax under
30 this subsection on the sale of motor fuel or gasohol before
31 the effective date of this amendatory Act of the 91st General
32 Assembly, then the Authority shall not increase the rate of
33 the tax on or after that date. If, as a result of the
34 provisions of this amendatory Act of the 91st General
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1 Assembly, the rate of tax imposed on the sale of motor fuel
2 and gasohol by the Retailers' Occupation Tax Act returns to
3 6.25%, then the prohibition against imposing a tax on the
4 sale of motor fuel and gasohol and the prohibition against an
5 increase in the rate of any tax already imposed on the sale
6 of motor fuel and gasohol are no longer in effect.
7 Persons subject to any tax imposed under this subsection
8 may reimburse themselves for their seller's tax liability by
9 separately stating the tax as an additional charge, which
10 charge may be stated in combination, in a single amount, with
11 State taxes that sellers are required to collect, in
12 accordance with such bracket schedules as the Department may
13 prescribe.
14 Whenever the Department determines that a refund should
15 be made under this subsection to a claimant instead of
16 issuing a credit memorandum, the Department shall notify the
17 State Comptroller, who shall cause the warrant to be drawn
18 for the amount specified, and to the person named, in the
19 notification from the Department. The refund shall be paid
20 by the State Treasurer out of the tax fund referenced under
21 paragraph (g) of this Section.
22 If a tax is imposed under this subsection (b), a tax
23 shall also be imposed at the same rate under subsections (c)
24 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
27 producer of coal or other mineral mined in Illinois, is a
28 sale at retail at the place where the coal or other mineral
29 mined in Illinois is extracted from the earth. This
30 paragraph does not apply to coal or other mineral when it is
31 delivered or shipped by the seller to the purchaser at a
32 point outside Illinois so that the sale is exempt under the
33 Federal Constitution as a sale in interstate or foreign
34 commerce.
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1 Nothing in this Section shall be construed to authorize
2 the Authority to impose a tax upon the privilege of engaging
3 in any business which under the Constitution of the United
4 States may not be made the subject of taxation by this State.
5 (c) If a tax has been imposed under subsection (b), a
6 service occupation tax shall also be imposed at the same rate
7 upon all persons engaged, in the metropolitan area, in the
8 business of making sales of service, who, as an incident to
9 making those sales of service, transfer tangible personal
10 property within the metropolitan area as an incident to a
11 sale of service. The tax imposed under this subsection and
12 all civil penalties that may be assessed as an incident
13 thereof shall be collected and enforced by the Department of
14 Revenue. The Department has full power to administer and
15 enforce this paragraph; to collect all taxes and penalties
16 due hereunder; to dispose of taxes and penalties so collected
17 in the manner hereinafter provided; and to determine all
18 rights to credit memoranda arising on account of the
19 erroneous payment of tax or penalty hereunder. In the
20 administration of, and compliance with this paragraph, the
21 Department and persons who are subject to this paragraph
22 shall (i) have the same rights, remedies, privileges,
23 immunities, powers, and duties, (ii) be subject to the same
24 conditions, restrictions, limitations, penalties, exclusions,
25 exemptions, and definitions of terms, and (iii) employ the
26 same modes of procedure as are prescribed in Sections 2
27 (except that the reference to State in the definition of
28 supplier maintaining a place of business in this State shall
29 mean the metropolitan area), 2a, 2b, 3 through 3-55 (in
30 respect to all provisions therein other than the State rate
31 of tax), 4 (except that the reference to the State shall be
32 to the Authority), 5, 7, 8 (except that the jurisdiction to
33 which the tax shall be a debt to the extent indicated in that
34 Section 8 shall be the Authority), 9 (except as to the
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1 disposition of taxes and penalties collected, and except that
2 the returned merchandise credit for this tax may not be taken
3 against any State tax), 11, 12 (except the reference therein
4 to Section 2b of the Retailers' Occupation Tax Act), 13
5 (except that any reference to the State shall mean the
6 Authority), 15, 16, 17, 18, 19 and 20 of the Service
7 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
8 Interest Act, as fully as if those provisions were set forth
9 herein.
10 If the Authority has not imposed a tax under this
11 subsection on the selling price of motor fuel or gasohol
12 before the effective date of this amendatory Act of the 91st
13 General Assembly, then the Authority shall not impose such a
14 tax on or after that date. If the Authority has imposed a
15 tax under this subsection on the selling price of motor fuel
16 or gasohol before the effective date of this amendatory Act
17 of the 91st General Assembly, then the Authority shall not
18 increase the rate of the tax on or after that date. If, as a
19 result of the provisions of this amendatory Act of the 91st
20 General Assembly, the rate of tax imposed on the sale of
21 motor fuel and gasohol by the Retailers' Occupation Tax Act
22 returns to 6.25%, then the prohibition against imposing a tax
23 on the sale of motor fuel and gasohol and the prohibition
24 against an increase in the rate of any tax already imposed on
25 the sale of motor fuel and gasohol are no longer in effect.
26 Persons subject to any tax imposed under the authority
27 granted in this subsection may reimburse themselves for their
28 serviceman's tax liability by separately stating the tax as
29 an additional charge, which charge may be stated in
30 combination, in a single amount, with State tax that
31 servicemen are authorized to collect under the Service Use
32 Tax Act, in accordance with such bracket schedules as the
33 Department may prescribe.
34 Whenever the Department determines that a refund should
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1 be made under this subsection to a claimant instead of
2 issuing a credit memorandum, the Department shall notify the
3 State Comptroller, who shall cause the warrant to be drawn
4 for the amount specified, and to the person named, in the
5 notification from the Department. The refund shall be paid
6 by the State Treasurer out of the tax fund referenced under
7 paragraph (g) of this Section.
8 Nothing in this paragraph shall be construed to authorize
9 the Authority to impose a tax upon the privilege of engaging
10 in any business which under the Constitution of the United
11 States may not be made the subject of taxation by the State.
12 (d) If a tax has been imposed under subsection (b), a
13 use tax shall also be imposed at the same rate upon the
14 privilege of using, in the metropolitan area, any item of
15 tangible personal property that is purchased outside the
16 metropolitan area at retail from a retailer, and that is
17 titled or registered at a location within the metropolitan
18 area with an agency of this State's government. "Selling
19 price" is defined as in the Use Tax Act. The tax shall be
20 collected from persons whose Illinois address for titling or
21 registration purposes is given as being in the metropolitan
22 area. The tax shall be collected by the Department of
23 Revenue for the Authority. The tax must be paid to the State,
24 or an exemption determination must be obtained from the
25 Department of Revenue, before the title or certificate of
26 registration for the property may be issued. The tax or
27 proof of exemption may be transmitted to the Department by
28 way of the State agency with which, or the State officer with
29 whom, the tangible personal property must be titled or
30 registered if the Department and the State agency or State
31 officer determine that this procedure will expedite the
32 processing of applications for title or registration.
33 The Department has full power to administer and enforce
34 this paragraph; to collect all taxes, penalties and interest
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1 due hereunder; to dispose of taxes, penalties and interest so
2 collected in the manner hereinafter provided; and to
3 determine all rights to credit memoranda or refunds arising
4 on account of the erroneous payment of tax, penalty or
5 interest hereunder. In the administration of, and compliance
6 with, this subsection, the Department and persons who are
7 subject to this paragraph shall (i) have the same rights,
8 remedies, privileges, immunities, powers, and duties, (ii) be
9 subject to the same conditions, restrictions, limitations,
10 penalties, exclusions, exemptions, and definitions of terms,
11 and (iii) employ the same modes of procedure as are
12 prescribed in Sections 2 (except the definition of "retailer
13 maintaining a place of business in this State"), 3, 3-5,
14 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except
15 that the jurisdiction to which the tax shall be a debt to the
16 extent indicated in that Section 8 shall be the Authority), 9
17 (except provisions relating to quarter monthly payments), 10,
18 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22 of the Use
19 Tax Act and Section 3-7 of the Uniform Penalty and Interest
20 Act, that are not inconsistent with this paragraph, as fully
21 as if those provisions were set forth herein.
22 If the Authority has not imposed a tax under this
23 subsection on the use of motor fuel or gasohol before the
24 effective date of this amendatory Act of the 91st General
25 Assembly, then the Authority shall not impose such a tax on
26 or after that date. If the Authority has imposed a tax under
27 this subsection on the use of motor fuel or gasohol before
28 the effective date of this amendatory Act of the 91st General
29 Assembly, then the Authority shall not increase the rate of
30 the tax on or after that date. If, as a result of the
31 provisions of this amendatory Act of the 91st General
32 Assembly, the rate of tax imposed on the sale of motor fuel
33 and gasohol by the Retailers' Occupation Tax Act returns to
34 6.25%, then the prohibition against imposing a tax on the
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1 sale of motor fuel and gasohol and the prohibition against an
2 increase in the rate of any tax already imposed on the sale
3 of motor fuel and gasohol are no longer in effect.
4 Whenever the Department determines that a refund should
5 be made under this subsection to a claimant instead of
6 issuing a credit memorandum, the Department shall notify the
7 State Comptroller, who shall cause the order to be drawn for
8 the amount specified, and to the person named, in the
9 notification from the Department. The refund shall be paid by
10 the State Treasurer out of the tax fund referenced under
11 paragraph (g) of this Section.
12 (e) A certificate of registration issued by the State
13 Department of Revenue to a retailer under the Retailers'
14 Occupation Tax Act or under the Service Occupation Tax Act
15 shall permit the registrant to engage in a business that is
16 taxed under the tax imposed under paragraphs (b), (c), or (d)
17 of this Section and no additional registration shall be
18 required. A certificate issued under the Use Tax Act or the
19 Service Use Tax Act shall be applicable with regard to any
20 tax imposed under paragraph (c) of this Section.
21 (f) The results of any election authorizing a
22 proposition to impose a tax under this Section or effecting a
23 change in the rate of tax shall be certified by the proper
24 election authorities and filed with the Illinois Department
25 on or before the first day of April. In addition, an
26 ordinance imposing, discontinuing, or effecting a change in
27 the rate of tax under this Section shall be adopted and a
28 certified copy thereof filed with the Department on or before
29 the first day of April. After proper receipt of such
30 certifications, the Department shall proceed to administer
31 and enforce this Section as of the first day of July next
32 following such adoption and filing.
33 (g) The Department of Revenue shall, upon collecting any
34 taxes and penalties as provided in this Section, pay the
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1 taxes and penalties over to the State Treasurer as trustee
2 for the Authority. The taxes and penalties shall be held in a
3 trust fund outside the State Treasury. On or before the 25th
4 day of each calendar month, the Department of Revenue shall
5 prepare and certify to the Comptroller of the State of
6 Illinois the amount to be paid to the Authority, which shall
7 be the balance in the fund, less any amount determined by the
8 Department to be necessary for the payment of refunds. Within
9 10 days after receipt by the Comptroller of the certification
10 of the amount to be paid to the Authority, the Comptroller
11 shall cause an order to be drawn for payment for the amount
12 in accordance with the directions contained in the
13 certification. Amounts received from the tax imposed under
14 this Section shall be used only for the support,
15 construction, maintenance, or financing of a facility of the
16 Authority.
17 (h) When certifying the amount of a monthly disbursement
18 to the Authority under this Section, the Department shall
19 increase or decrease the amounts by an amount necessary to
20 offset any miscalculation of previous disbursements. The
21 offset amount shall be the amount erroneously disbursed
22 within the previous 6 months from the time a miscalculation
23 is discovered.
24 (i) This Section may be cited as the Salem Civic Center
25 Use and Occupation Tax Law.
26 (Source: P.A. 90-328, eff. 1-1-98.)
27 Section 40. The Local Mass Transit District Act is
28 amended by changing Section 5.01 as follows:
29 (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
30 Sec. 5.01. Metro East Mass Transit District; use and
31 occupation taxes.
32 (a) The Board of Trustees of any Metro East Mass Transit
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1 District may, by ordinance adopted with the concurrence of
2 two-thirds of the then trustees, impose throughout the
3 District any or all of the taxes and fees provided in this
4 Section. All taxes and fees imposed under this Section shall
5 be used only for public mass transportation systems, and the
6 amount used to provide mass transit service to unserved areas
7 of the District shall be in the same proportion to the total
8 proceeds as the number of persons residing in the unserved
9 areas is to the total population of the District. Except as
10 otherwise provided in this Act, taxes imposed under this
11 Section and civil penalties imposed incident thereto shall be
12 collected and enforced by the State Department of Revenue.
13 The Department shall have the power to administer and enforce
14 the taxes and to determine all rights for refunds for
15 erroneous payments of the taxes.
16 (b) The Board may impose a Metro East Mass Transit
17 District Retailers' Occupation Tax upon all persons engaged
18 in the business of selling tangible personal property at
19 retail in the district at a rate of 1/4 of 1%, or as
20 authorized under subsection (d-5) of this Section, of the
21 gross receipts from the sales made in the course of such
22 business within the district. The tax imposed under this
23 Section and all civil penalties that may be assessed as an
24 incident thereof shall be collected and enforced by the State
25 Department of Revenue. The Department shall have full power
26 to administer and enforce this Section; to collect all taxes
27 and penalties so collected in the manner hereinafter
28 provided; and to determine all rights to credit memoranda
29 arising on account of the erroneous payment of tax or penalty
30 hereunder. In the administration of, and compliance with,
31 this Section, the Department and persons who are subject to
32 this Section shall have the same rights, remedies,
33 privileges, immunities, powers and duties, and be subject to
34 the same conditions, restrictions, limitations, penalties,
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1 exclusions, exemptions and definitions of terms and employ
2 the same modes of procedure, as are prescribed in Sections 1,
3 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
4 to all provisions therein other than the State rate of tax),
5 2c, 3 (except as to the disposition of taxes and penalties
6 collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
7 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
8 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
9 Penalty and Interest Act, as fully as if those provisions
10 were set forth herein.
11 If the Board has not imposed a tax under this subsection
12 on the sale of motor fuel or gasohol before the effective
13 date of this amendatory Act of the 91st General Assembly,
14 then the Board shall not impose such a tax on or after that
15 date. If the Board has imposed a tax under this subsection
16 on the sale of motor fuel or gasohol before the effective
17 date of this amendatory Act of the 91st General Assembly,
18 then the Board shall not increase the rate of the tax on or
19 after that date. If, as a result of the provisions of this
20 amendatory Act of the 91st General Assembly, the rate of tax
21 imposed on the sale of motor fuel and gasohol by the
22 Retailers' Occupation Tax Act returns to 6.25%, then the
23 prohibition against imposing a tax on the sale of motor fuel
24 and gasohol and the prohibition against an increase in the
25 rate of any tax already imposed on the sale of motor fuel and
26 gasohol are no longer in effect.
27 Persons subject to any tax imposed under the Section may
28 reimburse themselves for their seller's tax liability
29 hereunder by separately stating the tax as an additional
30 charge, which charge may be stated in combination, in a
31 single amount, with State taxes that sellers are required to
32 collect under the Use Tax Act, in accordance with such
33 bracket schedules as the Department may prescribe.
34 Whenever the Department determines that a refund should
-129- LRB9112052SMsbam
1 be made under this Section to a claimant instead of issuing a
2 credit memorandum, the Department shall notify the State
3 Comptroller, who shall cause the warrant to be drawn for the
4 amount specified, and to the person named, in the
5 notification from the Department. The refund shall be paid
6 by the State Treasurer out of the Metro East Mass Transit
7 District tax fund established under paragraph (g) of this
8 Section.
9 If a tax is imposed under this subsection (b), a tax
10 shall also be imposed under subsections (c) and (d) of this
11 Section.
12 For the purpose of determining whether a tax authorized
13 under this Section is applicable, a retail sale, by a
14 producer of coal or other mineral mined in Illinois, is a
15 sale at retail at the place where the coal or other mineral
16 mined in Illinois is extracted from the earth. This
17 paragraph does not apply to coal or other mineral when it is
18 delivered or shipped by the seller to the purchaser at a
19 point outside Illinois so that the sale is exempt under the
20 Federal Constitution as a sale in interstate or foreign
21 commerce.
22 Nothing in this Section shall be construed to authorize
23 the Metro East Mass Transit District to impose a tax upon the
24 privilege of engaging in any business which under the
25 Constitution of the United States may not be made the subject
26 of taxation by this State.
27 (c) If a tax has been imposed under subsection (b), a
28 Metro East Mass Transit District Service Occupation Tax shall
29 also be imposed upon all persons engaged, in the district, in
30 the business of making sales of service, who, as an incident
31 to making those sales of service, transfer tangible personal
32 property within the District, either in the form of tangible
33 personal property or in the form of real estate as an
34 incident to a sale of service. The tax rate shall be 1/4%, or
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1 as authorized under subsection (d-5) of this Section, of the
2 selling price of tangible personal property so transferred
3 within the district. The tax imposed under this paragraph
4 and all civil penalties that may be assessed as an incident
5 thereof shall be collected and enforced by the State
6 Department of Revenue. The Department shall have full power
7 to administer and enforce this paragraph; to collect all
8 taxes and penalties due hereunder; to dispose of taxes and
9 penalties so collected in the manner hereinafter provided;
10 and to determine all rights to credit memoranda arising on
11 account of the erroneous payment of tax or penalty hereunder.
12 In the administration of, and compliance with this paragraph,
13 the Department and persons who are subject to this paragraph
14 shall have the same rights, remedies, privileges, immunities,
15 powers and duties, and be subject to the same conditions,
16 restrictions, limitations, penalties, exclusions, exemptions
17 and definitions of terms and employ the same modes of
18 procedure as are prescribed in Sections 1a-1, 2 (except that
19 the reference to State in the definition of supplier
20 maintaining a place of business in this State shall mean the
21 Authority), 2a, 3 through 3-50 (in respect to all provisions
22 therein other than the State rate of tax), 4 (except that the
23 reference to the State shall be to the Authority), 5, 7, 8
24 (except that the jurisdiction to which the tax shall be a
25 debt to the extent indicated in that Section 8 shall be the
26 District), 9 (except as to the disposition of taxes and
27 penalties collected, and except that the returned merchandise
28 credit for this tax may not be taken against any State tax),
29 10, 11, 12 (except the reference therein to Section 2b of the
30 Retailers' Occupation Tax Act), 13 (except that any reference
31 to the State shall mean the District), the first paragraph of
32 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
33 Tax Act and Section 3-7 of the Uniform Penalty and Interest
34 Act, as fully as if those provisions were set forth herein.
-131- LRB9112052SMsbam
1 If the Board has not imposed a tax under this subsection
2 on the selling price of motor fuel or gasohol before the
3 effective date of this amendatory Act of the 91st General
4 Assembly, then the Board shall not impose such a tax on or
5 after that date. If the Board has imposed a tax under this
6 subsection on the selling price of motor fuel or gasohol
7 before the effective date of this amendatory Act of the
8 General Assembly, then the Board shall not increase the rate
9 of the tax on or after that date. If, as a result of the
10 provisions of this amendatory Act of the 91st General
11 Assembly, the rate of tax imposed on the sale of motor fuel
12 and gasohol by the Retailers' Occupation Tax Act returns to
13 6.25%, then the prohibition against imposing a tax on the
14 sale of motor fuel and gasohol and the prohibition against an
15 increase in the rate of any tax already imposed on the sale
16 of motor fuel and gasohol are no longer in effect.
17 Persons subject to any tax imposed under the authority
18 granted in this paragraph may reimburse themselves for their
19 serviceman's tax liability hereunder by separately stating
20 the tax as an additional charge, which charge may be stated
21 in combination, in a single amount, with State tax that
22 servicemen are authorized to collect under the Service Use
23 Tax Act, in accordance with such bracket schedules as the
24 Department may prescribe.
25 Whenever the Department determines that a refund should
26 be made under this paragraph to a claimant instead of issuing
27 a credit memorandum, the Department shall notify the State
28 Comptroller, who shall cause the warrant to be drawn for the
29 amount specified, and to the person named, in the
30 notification from the Department. The refund shall be paid
31 by the State Treasurer out of the Metro East Mass Transit
32 District tax fund established under paragraph (g) of this
33 Section.
34 Nothing in this paragraph shall be construed to authorize
-132- LRB9112052SMsbam
1 the District to impose a tax upon the privilege of engaging
2 in any business which under the Constitution of the United
3 States may not be made the subject of taxation by the State.
4 (d) If a tax has been imposed under subsection (b), a
5 Metro East Mass Transit District Use Tax shall also be
6 imposed upon the privilege of using, in the district, any
7 item of tangible personal property that is purchased outside
8 the district at retail from a retailer, and that is titled or
9 registered with an agency of this State's government, at a
10 rate of 1/4%, or as authorized under subsection (d-5) of this
11 Section, of the selling price of the tangible personal
12 property within the District, as "selling price" is defined
13 in the Use Tax Act. The tax shall be collected from persons
14 whose Illinois address for titling or registration purposes
15 is given as being in the District. The tax shall be
16 collected by the Department of Revenue for the Metro East
17 Mass Transit District. The tax must be paid to the State, or
18 an exemption determination must be obtained from the
19 Department of Revenue, before the title or certificate of
20 registration for the property may be issued. The tax or
21 proof of exemption may be transmitted to the Department by
22 way of the State agency with which, or the State officer with
23 whom, the tangible personal property must be titled or
24 registered if the Department and the State agency or State
25 officer determine that this procedure will expedite the
26 processing of applications for title or registration.
27 The Department shall have full power to administer and
28 enforce this paragraph; to collect all taxes, penalties and
29 interest due hereunder; to dispose of taxes, penalties and
30 interest so collected in the manner hereinafter provided; and
31 to determine all rights to credit memoranda or refunds
32 arising on account of the erroneous payment of tax, penalty
33 or interest hereunder. In the administration of, and
34 compliance with, this paragraph, the Department and persons
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1 who are subject to this paragraph shall have the same rights,
2 remedies, privileges, immunities, powers and duties, and be
3 subject to the same conditions, restrictions, limitations,
4 penalties, exclusions, exemptions and definitions of terms
5 and employ the same modes of procedure, as are prescribed in
6 Sections 2 (except the definition of "retailer maintaining a
7 place of business in this State"), 3 through 3-80 (except
8 provisions pertaining to the State rate of tax, and except
9 provisions concerning collection or refunding of the tax by
10 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
11 pertaining to claims by retailers and except the last
12 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
13 Act and Section 3-7 of the Uniform Penalty and Interest Act,
14 that are not inconsistent with this paragraph, as fully as if
15 those provisions were set forth herein.
16 If the Board has not imposed a tax under this subsection
17 on the use of motor fuel or gasohol before the effective date
18 of this amendatory Act of the 91st General Assembly, then the
19 Board shall not impose such a tax on or after that date. If
20 the Board has imposed a tax under this subsection on the use
21 of motor fuel or gasohol before the effective date of this
22 amendatory Act of the 91st General Assembly, then the Board
23 shall not increase the rate of the tax on or after that date.
24 If, as a result of the provisions of this amendatory Act of
25 the 91st General Assembly, the rate of tax imposed on the
26 sale of motor fuel and gasohol by the Retailers' Occupation
27 Tax Act returns to 6.25%, then the prohibition against
28 imposing a tax on the sale of motor fuel and gasohol and the
29 prohibition against an increase in the rate of any tax
30 already imposed on the sale of motor fuel and gasohol are no
31 longer in effect.
32 Whenever the Department determines that a refund should
33 be made under this paragraph to a claimant instead of issuing
34 a credit memorandum, the Department shall notify the State
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1 Comptroller, who shall cause the order to be drawn for the
2 amount specified, and to the person named, in the
3 notification from the Department. The refund shall be paid by
4 the State Treasurer out of the Metro East Mass Transit
5 District tax fund established under paragraph (g) of this
6 Section.
7 (d-5) The county board of any county participating in
8 the Metro East Mass Transit District may authorize, by
9 ordinance, a referendum on the question of whether the tax
10 rates for the Metro East Mass Transit District Retailers'
11 Occupation Tax, the Metro East Mass Transit District Service
12 Occupation Tax, and the Metro East Mass Transit District Use
13 Tax for the District should be increased from 0.25% to 0.75%.
14 Upon adopting the ordinance, the county board shall certify
15 the proposition to the proper election officials who shall
16 submit the proposition to the voters of the District at the
17 next election, in accordance with the general election law.
18 The proposition shall be in substantially the following
19 form:
20 Shall the tax rates for the Metro East Mass Transit
21 District Retailers' Occupation Tax, the Metro East Mass
22 Transit District Service Occupation Tax, and the Metro
23 East Mass Transit District Use Tax be increased from
24 0.25% to 0.75%?
25 The votes shall be recorded as "YES" or "NO". If a
26 majority of all votes cast on the proposition are for the
27 increase in the tax rates, the Metro East Mass Transit
28 District shall begin imposing the increased rates in the
29 District, and the Department of Revenue shall begin
30 collecting the increased amounts, as provided under this
31 Section. An ordinance imposing or discontinuing a tax
32 hereunder or effecting a change in the rate thereof shall be
33 adopted and a certified copy thereof filed with the
34 Department on or before the first day of October, whereupon
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1 the Department shall proceed to administer and enforce this
2 Section as of the first day of January next following the
3 adoption and filing.
4 If the voters have approved a referendum under this
5 subsection, before November 1, 1994, to increase the tax rate
6 under this subsection, the Metro East Mass Transit District
7 Board of Trustees may adopt by a majority vote an ordinance
8 at any time before January 1, 1995 that excludes from the
9 rate increase tangible personal property that is titled or
10 registered with an agency of this State's government. The
11 ordinance excluding titled or registered tangible personal
12 property from the rate increase must be filed with the
13 Department at least 15 days before its effective date. At any
14 time after adopting an ordinance excluding from the rate
15 increase tangible personal property that is titled or
16 registered with an agency of this State's government, the
17 Metro East Mass Transit District Board of Trustees may adopt
18 an ordinance applying the rate increase to that tangible
19 personal property. The ordinance shall be adopted, and a
20 certified copy of that ordinance shall be filed with the
21 Department, on or before October 1, whereupon the Department
22 shall proceed to administer and enforce the rate increase
23 against tangible personal property titled or registered with
24 an agency of this State's government as of the following
25 January 1. After December 31, 1995, any reimposed rate
26 increase in effect under this subsection shall no longer
27 apply to tangible personal property titled or registered with
28 an agency of this State's government. Beginning January 1,
29 1996, the Board of Trustees of any Metro East Mass Transit
30 District may never reimpose a previously excluded tax rate
31 increase on tangible personal property titled or registered
32 with an agency of this State's government.
33 (d-6) If the Board of Trustees of any Metro East Mass
34 Transit District has imposed a rate increase under subsection
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1 (d-5) and filed an ordinance with the Department of Revenue
2 excluding titled property from the higher rate, then that
3 Board may, by ordinance adopted with the concurrence of
4 two-thirds of the then trustees, impose throughout the
5 District a fee. The fee on the excluded property shall not
6 exceed $20 per retail transaction or an amount equal to the
7 amount of tax excluded, whichever is less, on tangible
8 personal property that is titled or registered with an agency
9 of this State's government. The Board of Trustees of any
10 Metro East Mass Transit District shall have full power to
11 administer and enforce this subsection and to determine all
12 rights to credit memoranda or refunds arising on account of
13 the erroneous payment of the fee hereunder. The Board shall
14 proceed to administer and enforce this subsection as of the
15 first day of the second month following the adoption of the
16 ordinance.
17 (d-7) If a fee has been imposed under subsection (d-6),
18 a fee shall also be imposed upon the privilege of using, in
19 the district, any item of tangible personal property that is
20 titled or registered with any agency of this State's
21 government, in an amount equal to the amount of the fee
22 imposed under subsection (d-6). The Board of Trustees of any
23 Metro East Mass Transit District shall have full power to
24 administer and enforce this subsection and to determine all
25 rights to credit memoranda or refunds arising on account of
26 the erroneous payment of the fee hereunder. The Board shall
27 proceed to administer and enforce this subsection
28 concurrently with the administration of the fee imposed under
29 subsection (d-6).
30 (d-8) No item of titled property shall be subject to
31 both the higher rate approved by referendum, as authorized
32 under subsection (d-5), and any fee imposed under subsection
33 (d-6) or (d-7).
34 (d-9) If fees have been imposed under subsections (d-6)
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1 and (d-7), the Board shall forward a copy of the ordinance
2 adopting such fees, which shall include all zip codes in
3 whole or in part within the boundaries of the district, to
4 the Secretary of State within thirty days. By the 25th of
5 each month, the Secretary of State shall subsequently provide
6 the Board with a list of identifiable retail transactions
7 subject to the .25% rate occurring within the zip codes which
8 are in whole or in part within the boundaries of the district
9 and a list of title applications for addresses within the
10 boundaries of the district for the previous month.
11 (d-10) In the event that a retailer fails to pay
12 applicable fees within 30 days of the date of the
13 transaction, a penalty shall be assessed at the rate of 25%
14 of the amount of fees. Interest on both late fees and
15 penalties shall be assessed at the rate of 1% per month. All
16 fees, penalties, and attorney fees shall constitute a lien on
17 the personal and real property of the retailer. The Board of
18 Trustees of any Metro East Transit District shall have full
19 power to administer and enforce this subsection.
20 (e) A certificate of registration issued by the State
21 Department of Revenue to a retailer under the Retailers'
22 Occupation Tax Act or under the Service Occupation Tax Act
23 shall permit the registrant to engage in a business that is
24 taxed under the tax imposed under paragraphs (b), (c) or (d)
25 of this Section and no additional registration shall be
26 required under the tax. A certificate issued under the Use
27 Tax Act or the Service Use Tax Act shall be applicable with
28 regard to any tax imposed under paragraph (c) of this
29 Section.
30 (f) The Board may impose a replacement vehicle tax of
31 $50 on any passenger car, as defined in Section 1-157 of the
32 Illinois Vehicle Code, purchased within the district area by
33 or on behalf of an insurance company to replace a passenger
34 car of an insured person in settlement of a total loss claim.
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1 The tax imposed may not become effective before the first day
2 of the month following the passage of the ordinance imposing
3 the tax and receipt of a certified copy of the ordinance by
4 the Department of Revenue. The Department of Revenue shall
5 collect the tax for the district in accordance with Sections
6 3-2002 and 3-2003 of the Illinois Vehicle Code.
7 The Department shall immediately pay over to the State
8 Treasurer, ex officio, as trustee, all taxes collected
9 hereunder. On or before the 25th day of each calendar month,
10 the Department shall prepare and certify to the Comptroller
11 the disbursement of stated sums of money to named districts,
12 the districts to be those from which retailers have paid
13 taxes or penalties hereunder to the Department during the
14 second preceding calendar month. The amount to be paid to
15 each district shall be the amount collected hereunder during
16 the second preceding calendar month by the Department, less
17 any amount determined by the Department to be necessary for
18 the payment of refunds. Within 10 days after receipt by the
19 Comptroller of the disbursement certification to the
20 districts, provided for in this Section to be given to the
21 Comptroller by the Department, the Comptroller shall cause
22 the orders to be drawn for the respective amounts in
23 accordance with the directions contained in the
24 certification.
25 (g) Any ordinance imposing or discontinuing any tax
26 under this Section shall be adopted and a certified copy
27 thereof filed with the Department on or before June 1,
28 whereupon the Department of Revenue shall proceed to
29 administer and enforce this Section on behalf of the Metro
30 East Mass Transit District as of September 1 next following
31 such adoption and filing. Beginning January 1, 1992, an
32 ordinance or resolution imposing or discontinuing the tax
33 hereunder shall be adopted and a certified copy thereof filed
34 with the Department on or before the first day of July,
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1 whereupon the Department shall proceed to administer and
2 enforce this Section as of the first day of October next
3 following such adoption and filing. Beginning January 1,
4 1993, except as provided in subsection (d-5) of this Section,
5 an ordinance or resolution imposing or discontinuing the tax
6 hereunder shall be adopted and a certified copy thereof filed
7 with the Department on or before the first day of October,
8 whereupon the Department shall proceed to administer and
9 enforce this Section as of the first day of January next
10 following such adoption and filing.
11 (h) The State Department of Revenue shall, upon
12 collecting any taxes as provided in this Section, pay the
13 taxes over to the State Treasurer as trustee for the
14 District. The taxes shall be held in a trust fund outside the
15 State Treasury. On or before the 25th day of each calendar
16 month, the State Department of Revenue shall prepare and
17 certify to the Comptroller of the State of Illinois the
18 amount to be paid to the District, which shall be the then
19 balance in the fund, less any amount determined by the
20 Department to be necessary for the payment of refunds. Within
21 10 days after receipt by the Comptroller of the certification
22 of the amount to be paid to the District, the Comptroller
23 shall cause an order to be drawn for payment for the amount
24 in accordance with the direction in the certification.
25 (Source: P.A. 91-51, eff. 6-30-99.)
26 Section 45. The Regional Transportation Authority Act is
27 amended by changing Section 4.03 as follows:
28 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
29 Sec. 4.03. Taxes.
30 (a) In order to carry out any of the powers or purposes
31 of the Authority, the Board may by ordinance adopted with the
32 concurrence of 9 of the then Directors, impose throughout the
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1 metropolitan region any or all of the taxes provided in this
2 Section. Except as otherwise provided in this Act, taxes
3 imposed under this Section and civil penalties imposed
4 incident thereto shall be collected and enforced by the State
5 Department of Revenue. The Department shall have the power to
6 administer and enforce the taxes and to determine all rights
7 for refunds for erroneous payments of the taxes.
8 (b) The Board may impose a public transportation tax
9 upon all persons engaged in the metropolitan region in the
10 business of selling at retail motor fuel for operation of
11 motor vehicles upon public highways. The tax shall be at a
12 rate not to exceed 5% of the gross receipts from the sales of
13 motor fuel in the course of the business. As used in this
14 Act, the term "motor fuel" shall have the same meaning as in
15 the Motor Fuel Tax Act. The Board may provide for details of
16 the tax. The provisions of any tax shall conform, as closely
17 as may be practicable, to the provisions of the Municipal
18 Retailers Occupation Tax Act, including without limitation,
19 conformity to penalties with respect to the tax imposed and
20 as to the powers of the State Department of Revenue to
21 promulgate and enforce rules and regulations relating to the
22 administration and enforcement of the provisions of the tax
23 imposed, except that reference in the Act to any municipality
24 shall refer to the Authority and the tax shall be imposed
25 only with regard to receipts from sales of motor fuel in the
26 metropolitan region, at rates as limited by this Section.
27 If the Board has not imposed a tax under this subsection
28 before the effective date of this amendatory Act of the 91st
29 General Assembly, then the Board shall not impose such a tax
30 on or after that date. If the Board has imposed a tax under
31 this subsection before the effective date of this amendatory
32 Act of 91st General Assembly, then the Board shall not
33 increase the rate of the tax on or after that date. If, as a
34 result of the provisions of this amendatory Act of the 91st
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1 General Assembly, the rate of tax imposed on the sale of
2 motor fuel and gasohol by the Retailers' Occupation Tax Act
3 returns to 6.25%, then the prohibition against imposing a tax
4 on the sale of motor fuel and gasohol and the prohibition
5 against an increase in the rate of any tax already imposed on
6 the sale of motor fuel and gasohol are no longer in effect.
7 (c) In connection with the tax imposed under paragraph
8 (b) of this Section the Board may impose a tax upon the
9 privilege of using in the metropolitan region motor fuel for
10 the operation of a motor vehicle upon public highways, the
11 tax to be at a rate not in excess of the rate of tax imposed
12 under paragraph (b) of this Section. The Board may provide
13 for details of the tax.
14 If the Board has not imposed a tax under this subsection
15 before the effective date of this amendatory Act of the 91st
16 General Assembly, then the Board shall not impose such a tax
17 on or after that date. If the Board has imposed a tax under
18 this subsection before the effective date of this amendatory
19 Act of 91st General Assembly, then the Board shall not
20 increase the rate of the tax on or after that date. If, as a
21 result of the provisions of this amendatory Act of the 91st
22 General Assembly, the rate of tax imposed on the sale of
23 motor fuel and gasohol by the Retailers' Occupation Tax Act
24 returns to 6.25%, then the prohibition against imposing a tax
25 on the sale of motor fuel and gasohol and the prohibition
26 against an increase in the rate of any tax already imposed on
27 the sale of motor fuel and gasohol are no longer in effect.
28 (d) The Board may impose a motor vehicle parking tax
29 upon the privilege of parking motor vehicles at off-street
30 parking facilities in the metropolitan region at which a fee
31 is charged, and may provide for reasonable classifications in
32 and exemptions to the tax, for administration and enforcement
33 thereof and for civil penalties and refunds thereunder and
34 may provide criminal penalties thereunder, the maximum
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1 penalties not to exceed the maximum criminal penalties
2 provided in the Retailers' Occupation Tax Act. The Authority
3 may collect and enforce the tax itself or by contract with
4 any unit of local government. The State Department of
5 Revenue shall have no responsibility for the collection and
6 enforcement unless the Department agrees with the Authority
7 to undertake the collection and enforcement. As used in this
8 paragraph, the term "parking facility" means a parking area
9 or structure having parking spaces for more than 2 vehicles
10 at which motor vehicles are permitted to park in return for
11 an hourly, daily, or other periodic fee, whether publicly or
12 privately owned, but does not include parking spaces on a
13 public street, the use of which is regulated by parking
14 meters.
15 (e) The Board may impose a Regional Transportation
16 Authority Retailers' Occupation Tax upon all persons engaged
17 in the business of selling tangible personal property at
18 retail in the metropolitan region. In Cook County the tax
19 rate shall be 1% of the gross receipts from sales of food for
20 human consumption that is to be consumed off the premises
21 where it is sold (other than alcoholic beverages, soft drinks
22 and food that has been prepared for immediate consumption)
23 and prescription and nonprescription medicines, drugs,
24 medical appliances and insulin, urine testing materials,
25 syringes and needles used by diabetics, and 3/4% of the gross
26 receipts from other taxable sales made in the course of that
27 business. In DuPage, Kane, Lake, McHenry, and Will Counties,
28 the tax rate shall be 1/4% of the gross receipts from all
29 taxable sales made in the course of that business. The tax
30 imposed under this Section and all civil penalties that may
31 be assessed as an incident thereof shall be collected and
32 enforced by the State Department of Revenue. The Department
33 shall have full power to administer and enforce this Section;
34 to collect all taxes and penalties so collected in the manner
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1 hereinafter provided; and to determine all rights to credit
2 memoranda arising on account of the erroneous payment of tax
3 or penalty hereunder. In the administration of, and
4 compliance with this Section, the Department and persons who
5 are subject to this Section shall have the same rights,
6 remedies, privileges, immunities, powers and duties, and be
7 subject to the same conditions, restrictions, limitations,
8 penalties, exclusions, exemptions and definitions of terms,
9 and employ the same modes of procedure, as are prescribed in
10 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
11 (in respect to all provisions therein other than the State
12 rate of tax), 2c, 3 (except as to the disposition of taxes
13 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
14 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13
15 of the Retailers' Occupation Tax Act and Section 3-7 of the
16 Uniform Penalty and Interest Act, as fully as if those
17 provisions were set forth herein.
18 If the Board has not imposed a tax under this subsection
19 on the sale of motor fuel or gasohol before the effective
20 date of this amendatory Act of the 91st General Assembly,
21 then the Board shall not impose such a tax on or after that
22 date. If the Board has imposed a tax under this subsection
23 on the sale of motor fuel or gasohol before the effective
24 date of this amendatory Act of the 91st General Assembly,
25 then the Board shall not increase the rate of the tax on or
26 after that date. If, as a result of the provisions of this
27 amendatory Act of the 91st General Assembly, the rate of tax
28 imposed on the sale of motor fuel and gasohol by the
29 Retailers' Occupation Tax Act returns to 6.25%, then the
30 prohibition against imposing a tax on the sale of motor fuel
31 and gasohol and the prohibition against an increase in the
32 rate of any tax already imposed on the sale of motor fuel and
33 gasohol are no longer in effect.
34 Persons subject to any tax imposed under the authority
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1 granted in this Section may reimburse themselves for their
2 seller's tax liability hereunder by separately stating the
3 tax as an additional charge, which charge may be stated in
4 combination in a single amount with State taxes that sellers
5 are required to collect under the Use Tax Act, under any
6 bracket schedules the Department may prescribe.
7 Whenever the Department determines that a refund should
8 be made under this Section to a claimant instead of issuing a
9 credit memorandum, the Department shall notify the State
10 Comptroller, who shall cause the warrant to be drawn for the
11 amount specified, and to the person named, in the
12 notification from the Department. The refund shall be paid
13 by the State Treasurer out of the Regional Transportation
14 Authority tax fund established under paragraph (n) of this
15 Section.
16 If a tax is imposed under this subsection (e), a tax
17 shall also be imposed under subsections (f) and (g) of this
18 Section.
19 For the purpose of determining whether a tax authorized
20 under this Section is applicable, a retail sale by a producer
21 of coal or other mineral mined in Illinois, is a sale at
22 retail at the place where the coal or other mineral mined in
23 Illinois is extracted from the earth. This paragraph does not
24 apply to coal or other mineral when it is delivered or
25 shipped by the seller to the purchaser at a point outside
26 Illinois so that the sale is exempt under the Federal
27 Constitution as a sale in interstate or foreign commerce.
28 Nothing in this Section shall be construed to authorize
29 the Regional Transportation Authority to impose a tax upon
30 the privilege of engaging in any business that under the
31 Constitution of the United States may not be made the subject
32 of taxation by this State.
33 (f) If a tax has been imposed under paragraph (e), a tax
34 shall also be imposed upon all persons engaged, in the
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1 metropolitan region in the business of making sales of
2 service, who as an incident to making the sales of service,
3 transfer tangible personal property within the metropolitan
4 region, either in the form of tangible personal property or
5 in the form of real estate as an incident to a sale of
6 service. In Cook County, the tax rate shall be: (1) 1% of
7 the serviceman's cost price of food prepared for immediate
8 consumption and transferred incident to a sale of service
9 subject to the service occupation tax by an entity licensed
10 under the Hospital Licensing Act or the Nursing Home Care Act
11 that is located in the metropolitan region; (2) 1% of the
12 selling price of food for human consumption that is to be
13 consumed off the premises where it is sold (other than
14 alcoholic beverages, soft drinks and food that has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics; and (3) 3/4% of the selling price from other
19 taxable sales of tangible personal property transferred. In
20 DuPage, Kane, Lake, McHenry and Will Counties the rate shall
21 be 1/4% of the selling price of all tangible personal
22 property transferred.
23 The tax imposed under this paragraph and all civil
24 penalties that may be assessed as an incident thereof shall
25 be collected and enforced by the State Department of Revenue.
26 The Department shall have full power to administer and
27 enforce this paragraph; to collect all taxes and penalties
28 due hereunder; to dispose of taxes and penalties collected in
29 the manner hereinafter provided; and to determine all rights
30 to credit memoranda arising on account of the erroneous
31 payment of tax or penalty hereunder. In the administration
32 of and compliance with this paragraph, the Department and
33 persons who are subject to this paragraph shall have the same
34 rights, remedies, privileges, immunities, powers and duties,
-146- LRB9112052SMsbam
1 and be subject to the same conditions, restrictions,
2 limitations, penalties, exclusions, exemptions and
3 definitions of terms, and employ the same modes of procedure,
4 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
5 respect to all provisions therein other than the State rate
6 of tax), 4 (except that the reference to the State shall be
7 to the Authority), 5, 7, 8 (except that the jurisdiction to
8 which the tax shall be a debt to the extent indicated in that
9 Section 8 shall be the Authority), 9 (except as to the
10 disposition of taxes and penalties collected, and except that
11 the returned merchandise credit for this tax may not be taken
12 against any State tax), 10, 11, 12 (except the reference
13 therein to Section 2b of the Retailers' Occupation Tax Act),
14 13 (except that any reference to the State shall mean the
15 Authority), the first paragraph of Section 15, 16, 17, 18, 19
16 and 20 of the Service Occupation Tax Act and Section 3-7 of
17 the Uniform Penalty and Interest Act, as fully as if those
18 provisions were set forth herein.
19 If the Board has not imposed a tax under this subsection
20 on the selling price of motor fuel or gasohol before the
21 effective date of this amendatory Act of the 91st General
22 Assembly, then the Board shall not impose such a tax on or
23 after that date. If the Board has imposed a tax under this
24 subsection on the selling price of motor fuel or gasohol
25 before the effective date of this amendatory Act of the 91st
26 General Assembly, then the Board shall not increase the rate
27 of the tax on or after that date. If, as a result of the
28 provisions of this amendatory Act of the 91st General
29 Assembly, the rate of tax imposed on the sale of motor fuel
30 and gasohol by the Retailers' Occupation Tax Act returns to
31 6.25%, then the prohibition against imposing a tax on the
32 sale of motor fuel and gasohol and the prohibition against an
33 increase in the rate of any tax already imposed on the sale
34 of motor fuel and gasohol are no longer in effect.
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1 Persons subject to any tax imposed under the authority
2 granted in this paragraph may reimburse themselves for their
3 serviceman's tax liability hereunder by separately stating
4 the tax as an additional charge, that charge may be stated in
5 combination in a single amount with State tax that servicemen
6 are authorized to collect under the Service Use Tax Act,
7 under any bracket schedules the Department may prescribe.
8 Whenever the Department determines that a refund should
9 be made under this paragraph to a claimant instead of issuing
10 a credit memorandum, the Department shall notify the State
11 Comptroller, who shall cause the warrant 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 Regional Transportation Authority tax
15 fund established under paragraph (n) of this Section.
16 Nothing in this paragraph shall be construed to authorize
17 the Authority to impose a tax upon the privilege of engaging
18 in any business that under the Constitution of the United
19 States may not be made the subject of taxation by the State.
20 (g) If a tax has been imposed under paragraph (e), a tax
21 shall also be imposed upon the privilege of using in the
22 metropolitan region, any item of tangible personal property
23 that is purchased outside the metropolitan region at retail
24 from a retailer, and that is titled or registered with an
25 agency of this State's government. In Cook County the tax
26 rate shall be 3/4% of the selling price of the tangible
27 personal property, as "selling price" is defined in the Use
28 Tax Act. In DuPage, Kane, Lake, McHenry and Will counties
29 the tax rate shall be 1/4% of the selling price of the
30 tangible personal property, as "selling price" is defined in
31 the Use Tax Act. The tax shall be collected from persons
32 whose Illinois address for titling or registration purposes
33 is given as being in the metropolitan region. The tax shall
34 be collected by the Department of Revenue for the Regional
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1 Transportation Authority. The tax must be paid to the State,
2 or an exemption determination must be obtained from the
3 Department of Revenue, before the title or certificate of
4 registration for the property may be issued. The tax or proof
5 of exemption may be transmitted to the Department by way of
6 the State agency with which, or the State officer with whom,
7 the tangible personal property must be titled or registered
8 if the Department and the State agency or State officer
9 determine that this procedure will expedite the processing of
10 applications for title or registration.
11 The Department shall have full power to administer and
12 enforce this paragraph; to collect all taxes, penalties and
13 interest due hereunder; to dispose of taxes, penalties and
14 interest collected in the manner hereinafter provided; and to
15 determine all rights to credit memoranda or refunds arising
16 on account of the erroneous payment of tax, penalty or
17 interest hereunder. In the administration of and compliance
18 with this paragraph, the Department and persons who are
19 subject to this paragraph shall have the same rights,
20 remedies, privileges, immunities, powers and duties, and be
21 subject to the same conditions, restrictions, limitations,
22 penalties, exclusions, exemptions and definitions of terms
23 and employ the same modes of procedure, as are prescribed in
24 Sections 2 (except the definition of "retailer maintaining a
25 place of business in this State"), 3 through 3-80 (except
26 provisions pertaining to the State rate of tax, and except
27 provisions concerning collection or refunding of the tax by
28 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
29 pertaining to claims by retailers and except the last
30 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
31 Act, and are not inconsistent with this paragraph, as fully
32 as if those provisions were set forth herein.
33 If the Board has not imposed a tax under this subsection
34 on the use of motor fuel or gasohol before the effective date
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1 of this amendatory Act of the 91st General Assembly, then the
2 Board shall not impose such a tax on or after that date. If
3 the Board has imposed a tax under this subsection on the use
4 of motor fuel or gasohol before the effective date of this
5 amendatory Act of the 91st General Assembly, then the Board
6 shall not increase the rate of the tax on or after that date.
7 If, as a result of the provisions of this amendatory Act of
8 the 91st General Assembly, the rate of tax imposed on the
9 sale of motor fuel and gasohol by the Retailers' Occupation
10 Tax Act returns to 6.25%, then the prohibition against
11 imposing a tax on the sale of motor fuel and gasohol and the
12 prohibition against an increase in the rate of any tax
13 already imposed on the sale of motor fuel and gasohol are no
14 longer in effect.
15 Whenever the Department determines that a refund should
16 be made under this paragraph to a claimant instead of issuing
17 a 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 Regional Transportation Authority tax
22 fund established under paragraph (n) of this Section.
23 (h) The Authority may impose a replacement vehicle tax
24 of $50 on any passenger car as defined in Section 1-157 of
25 the Illinois Vehicle Code purchased within the metropolitan
26 region by or on behalf of an insurance company to replace a
27 passenger car of an insured person in settlement of a total
28 loss claim. The tax imposed may not become effective before
29 the first day of the month following the passage of the
30 ordinance imposing the tax and receipt of a certified copy of
31 the ordinance by the Department of Revenue. The Department
32 of Revenue shall collect the tax for the Authority in
33 accordance with Sections 3-2002 and 3-2003 of the Illinois
34 Vehicle Code.
-150- LRB9112052SMsbam
1 The Department shall immediately pay over to the State
2 Treasurer, ex officio, as trustee, all taxes collected
3 hereunder. On or before the 25th day of each calendar month,
4 the Department shall prepare and certify to the Comptroller
5 the disbursement of stated sums of money to the Authority.
6 The amount to be paid to the Authority shall be the amount
7 collected hereunder during the second preceding calendar
8 month by the Department, less any amount determined by the
9 Department to be necessary for the payment of refunds.
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
13 Department, the Comptroller shall cause the orders to be
14 drawn for that amount in accordance with the directions
15 contained in the certification.
16 (i) The Board may not impose any other taxes except as
17 it 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
25 Tax Act or the Service Use Tax Act shall be applicable with
26 regard to any tax imposed under paragraph (c) of this
27 Section.
28 (k) The provisions of any tax imposed under paragraph
29 (c) of this Section shall conform as closely as may be
30 practicable to the provisions of the Use Tax Act, including
31 without limitation conformity as to penalties with respect to
32 the tax imposed and as to the powers of the State Department
33 of Revenue to promulgate and enforce rules and regulations
34 relating to the administration and enforcement of the
-151- LRB9112052SMsbam
1 provisions of the tax imposed. The taxes shall be imposed
2 only on use within the metropolitan region and at rates as
3 provided in the paragraph.
4 (l) The Board in imposing any tax as provided in
5 paragraphs (b) and (c) of this Section, shall, after seeking
6 the advice of the State Department of Revenue, provide means
7 for retailers, users or purchasers of motor fuel for purposes
8 other than those with regard to which the taxes may be
9 imposed as provided in those paragraphs to receive refunds of
10 taxes improperly paid, which provisions may be at variance
11 with the refund provisions as applicable under the Municipal
12 Retailers Occupation Tax Act. The State Department of
13 Revenue may provide for certificates of registration for
14 users or purchasers of motor fuel for purposes other than
15 those with regard to which taxes may be imposed as provided
16 in paragraphs (b) and (c) of this Section to facilitate the
17 reporting and nontaxability of the exempt sales or uses.
18 (m) Any ordinance imposing or discontinuing any tax
19 under this Section shall be adopted and a certified copy
20 thereof filed with the Department on or before June 1,
21 whereupon the Department of Revenue shall proceed to
22 administer and enforce this Section on behalf of the Regional
23 Transportation Authority as of September 1 next following
24 such adoption and filing. Beginning January 1, 1992, an
25 ordinance or resolution imposing or discontinuing the tax
26 hereunder shall be adopted and a certified copy thereof filed
27 with the Department on or before the first day of July,
28 whereupon the Department shall proceed to administer and
29 enforce this Section as of the first day of October next
30 following such adoption and filing. Beginning January 1,
31 1993, an ordinance or resolution imposing or discontinuing
32 the tax hereunder shall be adopted and a certified copy
33 thereof filed with the Department on or before the first day
34 of October, whereupon the Department shall proceed to
-152- LRB9112052SMsbam
1 administer and enforce this Section as of the first day of
2 January next following such adoption and filing.
3 (n) The State Department of Revenue shall, upon
4 collecting any taxes as provided in this Section, pay the
5 taxes over to the State Treasurer as trustee for the
6 Authority. The taxes shall be held in a trust fund outside
7 the State Treasury. On or before the 25th day of each
8 calendar month, the State Department of Revenue shall prepare
9 and certify to the Comptroller of the State of Illinois the
10 amount to be paid to the Authority, which shall be the then
11 balance in the fund, less any amount determined by the
12 Department to be necessary for the payment of refunds. The
13 State Department of Revenue shall also certify to the
14 Authority the amount of taxes collected in each County other
15 than Cook County in the metropolitan region less the amount
16 necessary for the payment of refunds to taxpayers in the
17 County. With regard to the County of Cook, the certification
18 shall specify the amount of taxes collected within the City
19 of Chicago less the amount necessary for the payment of
20 refunds to taxpayers in the City of Chicago and the amount
21 collected in that portion of Cook County outside of Chicago
22 less the amount necessary for the payment of refunds to
23 taxpayers in that portion of Cook County outside of Chicago.
24 Within 10 days after receipt by the Comptroller of the
25 certification of the amount to be paid to the Authority, the
26 Comptroller shall cause an order to be drawn for the payment
27 for the amount in accordance with the direction in the
28 certification.
29 In addition to the disbursement required by the preceding
30 paragraph, an allocation shall be made in July 1991 and each
31 year thereafter to the Regional Transportation Authority.
32 The allocation shall be made in an amount equal to the
33 average monthly distribution during the preceding calendar
34 year (excluding the 2 months of lowest receipts) and the
-153- LRB9112052SMsbam
1 allocation shall include the amount of average monthly
2 distribution from the Regional Transportation Authority
3 Occupation and Use Tax Replacement Fund. The distribution
4 made in July 1992 and each year thereafter under this
5 paragraph and the preceding paragraph shall be reduced by the
6 amount allocated and disbursed under this paragraph in the
7 preceding calendar year. The Department of Revenue shall
8 prepare and certify to the Comptroller for disbursement the
9 allocations made in accordance with this paragraph.
10 (o) Failure to adopt a budget ordinance or otherwise to
11 comply with Section 4.01 of this Act or to adopt a Five-year
12 Program or otherwise to comply with paragraph (b) of Section
13 2.01 of this Act shall not affect the validity of any tax
14 imposed by the Authority otherwise in conformity with law.
15 (p) At no time shall a public transportation tax or
16 motor vehicle parking tax authorized under paragraphs (b),
17 (c) and (d) of this Section be in effect at the same time as
18 any retailers' occupation, use or service occupation tax
19 authorized under paragraphs (e), (f) and (g) of this Section
20 is in effect.
21 Any taxes imposed under the authority provided in
22 paragraphs (b), (c) and (d) shall remain in effect only until
23 the time as any tax authorized by paragraphs (e), (f) or (g)
24 of this Section are imposed and becomes effective. Once any
25 tax authorized by paragraphs (e), (f) or (g) is imposed the
26 Board may not reimpose taxes as authorized in paragraphs (b),
27 (c) and (d) of the Section unless any tax authorized by
28 paragraphs (e), (f) or (g) of this Section becomes
29 ineffective by means other than an ordinance of the Board.
30 (q) Any existing rights, remedies and obligations
31 (including enforcement by the Regional Transportation
32 Authority) arising under any tax imposed under paragraphs
33 (b), (c) or (d) of this Section shall not be affected by the
34 imposition of a tax under paragraphs (e), (f) or (g) of this
-154- LRB9112052SMsbam
1 Section.
2 (Source: P.A. 91-51, eff. 6-30-99.)
3 Section 50. The Water Commission Act of 1985 is amended
4 by changing Section 4 as follows:
5 (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
6 Sec. 4. Taxes.
7 (a) The board of commissioners of any county water
8 commission may, by ordinance, impose throughout the territory
9 of the commission any or all of the taxes provided in this
10 Section for its corporate purposes. However, no county water
11 commission may impose any such tax unless the commission
12 certifies the proposition of imposing the tax to the proper
13 election officials, who shall submit the proposition to the
14 voters residing in the territory at an election in accordance
15 with the general election law, and the proposition has been
16 approved by a majority of those voting on the proposition.
17 The proposition shall be in the form provided in Section
18 5 or shall be substantially in the following form:
19 -------------------------------------------------------------
20 Shall the (insert corporate
21 name of county water commission) YES
22 impose (state type of tax or ------------------------
23 taxes to be imposed) at the NO
24 rate of 1/4%?
25 -------------------------------------------------------------
26 Taxes imposed under this Section and civil penalties
27 imposed incident thereto shall be collected and enforced by
28 the State Department of Revenue. The Department shall have
29 the power to administer and enforce the taxes and to
30 determine all rights for refunds for erroneous payments of
31 the taxes.
32 (b) The board of commissioners may impose a County Water
-155- LRB9112052SMsbam
1 Commission Retailers' Occupation Tax upon all persons engaged
2 in the business of selling tangible personal property at
3 retail in the territory of the commission at a rate of 1/4%
4 of the gross receipts from the sales made in the course of
5 such business within the territory. The tax imposed under
6 this paragraph and all civil penalties that may be assessed
7 as an incident thereof shall be collected and enforced by the
8 State Department of Revenue. The Department shall have full
9 power to administer and enforce this paragraph; to collect
10 all taxes and penalties due hereunder; to dispose of taxes
11 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,
15 this paragraph, the Department and persons who are subject to
16 this paragraph shall have the same rights, remedies,
17 privileges, immunities, powers and duties, and be subject to
18 the same conditions, restrictions, limitations, penalties,
19 exclusions, exemptions and definitions of terms, and employ
20 the same modes of procedure, as are prescribed in Sections 1,
21 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
22 to all provisions therein other than the State rate of tax
23 except that food for human consumption that is to be consumed
24 off the premises where it is sold (other than alcoholic
25 beverages, soft drinks, and food that has been prepared for
26 immediate consumption) and prescription and nonprescription
27 medicine, drugs, medical appliances and insulin, urine
28 testing materials, syringes, and needles used by diabetics,
29 for human use, shall not be subject to tax hereunder), 2c, 3
30 (except as to the disposition of taxes and penalties
31 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
32 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
33 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
34 Penalty and Interest Act, as fully as if those provisions
-156- LRB9112052SMsbam
1 were set forth herein.
2 If the board of commissioners has not imposed a tax under
3 this subsection on the sale of motor fuel or gasohol before
4 the effective date of this amendatory Act of the 91st General
5 Assembly, then the board shall not impose such a tax on or
6 after that date. If the board of commissioners has imposed a
7 tax under this subsection on the sale of motor fuel or
8 gasohol before the effective date of this amendatory Act of
9 the 91st General Assembly, then the board shall not increase
10 the rate of the tax on or after that date. If, as a result of
11 the provisions of this amendatory Act of the 91st General
12 Assembly, the rate of tax imposed on the sale of motor fuel
13 and gasohol by the Retailers' Occupation Tax Act returns to
14 6.25%, then the prohibition against imposing a tax on the
15 sale of motor fuel and gasohol and the prohibition against an
16 increase in the rate of any tax already imposed on the sale
17 of motor fuel and gasohol are no longer in effect.
18 Persons subject to any tax imposed under the authority
19 granted in this paragraph may reimburse themselves for their
20 seller's tax liability hereunder by separately stating the
21 tax as an additional charge, which charge may be stated in
22 combination, in a single amount, with State taxes that
23 sellers are required to collect under the Use Tax Act and
24 under subsection (e) of Section 4.03 of the Regional
25 Transportation Authority Act, in accordance with such bracket
26 schedules as the Department may prescribe.
27 Whenever the Department determines that a refund should
28 be made under this paragraph to a claimant instead of issuing
29 a credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the warrant to be drawn for the
31 amount specified, and to the person named, in the
32 notification from the Department. The refund shall be paid
33 by the State Treasurer out of a county water commission tax
34 fund established under paragraph (g) of this Section.
-157- LRB9112052SMsbam
1 For the purpose of determining whether a tax authorized
2 under this paragraph is applicable, a retail sale by a
3 producer of coal or other mineral mined in Illinois is a sale
4 at retail at the place where the coal or other mineral mined
5 in Illinois is extracted from the earth. This paragraph does
6 not apply to coal or other mineral when it is delivered or
7 shipped by the seller to the purchaser at a point outside
8 Illinois so that the sale is exempt under the Federal
9 Constitution as a sale in interstate or foreign commerce.
10 If a tax is imposed under this subsection (b) a tax shall
11 also be imposed under subsections (c) and (d) of this
12 Section.
13 Nothing in this paragraph shall be construed to authorize
14 a county water commission to impose a tax upon the privilege
15 of engaging in any business which under the Constitution of
16 the United States may not be made the subject of taxation by
17 this State.
18 (c) If a tax has been imposed under subsection (b), a
19 tax shall also be imposed upon all persons engaged, in the
20 territory of the commission, in the business of making sales
21 of service, who, as an incident to making the sales of
22 service, transfer tangible personal property within the
23 territory. The tax rate shall be 1/4% of the selling price of
24 tangible personal property so transferred within the
25 territory. The tax imposed under this paragraph and all
26 civil penalties that may be assessed as an incident thereof
27 shall be collected and enforced by the State Department of
28 Revenue. The Department shall have full power to administer
29 and enforce this paragraph; to collect all taxes and
30 penalties due hereunder; to dispose of taxes and penalties so
31 collected in the manner hereinafter provided; and to
32 determine all rights to credit memoranda arising on account
33 of the erroneous payment of tax or penalty hereunder. In the
34 administration of, and compliance with, this paragraph, the
-158- LRB9112052SMsbam
1 Department and persons who are subject to this paragraph
2 shall have the same rights, remedies, privileges, immunities,
3 powers and duties, and be subject to the same conditions,
4 restrictions, limitations, penalties, exclusions, exemptions
5 and definitions of terms, and employ the same modes of
6 procedure, as are prescribed in Sections 1a-1, 2 (except that
7 the reference to State in the definition of supplier
8 maintaining a place of business in this State shall mean the
9 territory of the commission), 2a, 3 through 3-50 (in respect
10 to all provisions therein other than the State rate of tax
11 except that food for human consumption that is to be consumed
12 off the premises where it is sold (other than alcoholic
13 beverages, soft drinks, and food that has been prepared for
14 immediate consumption) and prescription and nonprescription
15 medicines, drugs, medical appliances and insulin, urine
16 testing materials, syringes, and needles used by diabetics,
17 for human use, shall not be subject to tax hereunder), 4
18 (except that the reference to the State shall be to the
19 territory of the commission), 5, 7, 8 (except that the
20 jurisdiction to which the tax shall be a debt to the extent
21 indicated in that Section 8 shall be the commission), 9
22 (except as to the disposition of taxes and penalties
23 collected and except that the returned merchandise credit for
24 this tax may not be taken against any State tax), 10, 11, 12
25 (except the reference therein to Section 2b of the Retailers'
26 Occupation Tax Act), 13 (except that any reference to the
27 State shall mean the territory of the commission), the first
28 paragraph of Section 15, 15.5, 16, 17, 18, 19 and 20 of the
29 Service Occupation Tax Act as fully as if those provisions
30 were set forth herein.
31 If the board of commissioners has not imposed a tax under
32 this subsection on the selling price of motor fuel or gasohol
33 before the effective date of this amendatory Act of the 91st
34 General Assembly, then the board shall not impose such a tax
-159- LRB9112052SMsbam
1 on or after that date. If the board of commissioners has
2 imposed a tax under this subsection on the selling price of
3 motor fuel or gasohol before the effective date of this
4 amendatory Act of the 91st General Assembly, then the board
5 shall not increase the rate of the tax on or after that date.
6 If, as a result of the provisions of this amendatory Act of
7 the 91st General Assembly, the rate of tax imposed on the
8 sale of motor fuel and gasohol by the Retailers' Occupation
9 Tax Act returns to 6.25%, then the prohibition against
10 imposing a tax on the sale of motor fuel and gasohol and the
11 prohibition against an increase in the rate of any tax
12 already imposed on the sale of motor fuel and gasohol are no
13 longer in effect.
14 Persons subject to any tax imposed under the authority
15 granted in this paragraph may reimburse themselves for their
16 serviceman's tax liability hereunder by separately stating
17 the tax as an additional charge, which charge may be stated
18 in combination, in a single amount, with State tax that
19 servicemen are authorized to collect under the Service Use
20 Tax Act, and any tax for which servicemen may be liable under
21 subsection (f) of Sec. 4.03 of the Regional Transportation
22 Authority Act, in accordance with such bracket schedules as
23 the Department may prescribe.
24 Whenever the Department determines that a refund should
25 be made under this paragraph to a claimant instead of issuing
26 a credit memorandum, the Department shall notify the State
27 Comptroller, who shall cause the warrant to be drawn for the
28 amount specified, and to the person named, in the
29 notification from the Department. The refund shall be paid
30 by the State Treasurer out of a county water commission tax
31 fund established under paragraph (g) of this Section.
32 Nothing in this paragraph shall be construed to authorize
33 a county water commission to impose a tax upon the privilege
34 of engaging in any business which under the Constitution of
-160- LRB9112052SMsbam
1 the United States may not be made the subject of taxation by
2 the State.
3 (d) If a tax has been imposed under subsection (b), a
4 tax shall also imposed upon the privilege of using, in the
5 territory of the commission, any item of tangible personal
6 property that is purchased outside the territory at retail
7 from a retailer, and that is titled or registered with an
8 agency of this State's government, at a rate of 1/4% of the
9 selling price of the tangible personal property within the
10 territory, as "selling price" is defined in the Use Tax Act.
11 The tax shall be collected from persons whose Illinois
12 address for titling or registration purposes is given as
13 being in the territory. The tax shall be collected by the
14 Department of Revenue for a county water commission. The tax
15 must be paid to the State, or an exemption determination must
16 be obtained from the Department of Revenue, before the title
17 or certificate of registration for the property may be
18 issued. The tax or proof of exemption may be transmitted to
19 the Department by way of the State agency with which, or the
20 State officer with whom, the tangible personal property must
21 be titled or registered if the Department and the State
22 agency or State officer determine that this procedure will
23 expedite the processing of applications for title or
24 registration.
25 The Department shall have full power to administer and
26 enforce this paragraph; to collect all taxes, penalties and
27 interest due hereunder; to dispose of taxes, penalties and
28 interest so collected in the manner hereinafter provided; and
29 to determine all rights to credit memoranda or refunds
30 arising on account of the erroneous payment of tax, penalty
31 or interest hereunder. In the administration of, and
32 compliance with this paragraph, the Department and persons
33 who are subject to this paragraph shall have the same rights,
34 remedies, privileges, immunities, powers and duties, and be
-161- LRB9112052SMsbam
1 subject to the same conditions, restrictions, limitations,
2 penalties, exclusions, exemptions and definitions of terms
3 and employ the same modes of procedure, as are prescribed in
4 Sections 2 (except the definition of "retailer maintaining a
5 place of business in this State"), 3 through 3-80 (except
6 provisions pertaining to the State rate of tax, and except
7 provisions concerning collection or refunding of the tax by
8 retailers, and except that food for human consumption that is
9 to be consumed off the premises where it is sold (other than
10 alcoholic beverages, soft drinks, and food that has been
11 prepared for immediate consumption) and prescription and
12 nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes, and needles used
14 by diabetics, for human use, shall not be subject to tax
15 hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the portions
16 pertaining to claims by retailers and except the last
17 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
18 Act and Section 3-7 of the Uniform Penalty and Interest Act
19 that are not inconsistent with this paragraph, as fully as if
20 those provisions were set forth herein.
21 If the board of commissioners has not imposed a tax under
22 this subsection on the use of motor fuel or gasohol before
23 the effective date of this amendatory Act of the 91st General
24 Assembly, then the board shall not impose such a tax on or
25 after that date. If the board of commissioners has imposed a
26 tax under this subsection on the use of motor fuel or gasohol
27 before the effective date of this amendatory Act of the 91st
28 General Assembly, then the board shall not increase the rate
29 of the tax on or after that date. If, as a result of the
30 provisions of this amendatory Act of the 91st General
31 Assembly, the rate of tax imposed on the sale of motor fuel
32 and gasohol by the Retailers' Occupation Tax Act returns to
33 6.25%, then the prohibition against imposing a tax on the
34 sale of motor fuel and gasohol and the prohibition against an
-162- LRB9112052SMsbam
1 increase in the rate of any tax already imposed on the sale
2 of motor fuel and gasohol are no longer in effect.
3 Whenever the Department determines that a refund should
4 be made under this paragraph to a claimant instead of issuing
5 a credit memorandum, the Department shall notify the State
6 Comptroller, who shall cause the order to be drawn for the
7 amount specified, and to the person named, in the
8 notification from the Department. The refund shall be paid
9 by the State Treasurer out of a county water commission tax
10 fund established under paragraph (g) of this Section.
11 (e) A certificate of registration issued by the State
12 Department of Revenue to a retailer under the Retailers'
13 Occupation Tax Act or under the Service Occupation Tax Act
14 shall permit the registrant to engage in a business that is
15 taxed under the tax imposed under paragraphs (b), (c) or (d)
16 of this Section and no additional registration shall be
17 required under the tax. A certificate issued under the Use
18 Tax Act or the Service Use Tax Act shall be applicable with
19 regard to any tax imposed under paragraph (c) of this
20 Section.
21 (f) Any ordinance imposing or discontinuing any tax
22 under this Section shall be adopted and a certified copy
23 thereof filed with the Department on or before June 1,
24 whereupon the Department of Revenue shall proceed to
25 administer and enforce this Section on behalf of the county
26 water commission as of September 1 next following the
27 adoption and filing. Beginning January 1, 1992, an ordinance
28 or resolution imposing or discontinuing the tax hereunder
29 shall be adopted and a certified copy thereof filed with the
30 Department on or before the first day of July, whereupon the
31 Department shall proceed to administer and enforce this
32 Section as of the first day of October next following such
33 adoption and filing. Beginning January 1, 1993, an ordinance
34 or resolution imposing or discontinuing the tax hereunder
-163- LRB9112052SMsbam
1 shall be adopted and a certified copy thereof filed with the
2 Department on or before the first day of October, whereupon
3 the Department shall proceed to administer and enforce this
4 Section as of the first day of January next following such
5 adoption and filing.
6 (g) The State Department of Revenue shall, upon
7 collecting any taxes as provided in this Section, pay the
8 taxes over to the State Treasurer as trustee for the
9 commission. The taxes shall be held in a trust fund outside
10 the State Treasury. On or before the 25th day of each
11 calendar month, the State Department of Revenue shall prepare
12 and certify to the Comptroller of the State of Illinois the
13 amount to be paid to the commission, which shall be the then
14 balance in the fund, less any amount determined by the
15 Department to be necessary for the payment of refunds. Within
16 10 days after receipt by the Comptroller of the certification
17 of the amount to be paid to the commission, the Comptroller
18 shall cause an order to be drawn for the payment for the
19 amount in accordance with the direction in the certification.
20 (Source: P.A. 91-51, eff. 6-30-99.)
21 Section 99. Effective date. This Act takes effect upon
22 becoming law, except that Sections 5 through 22 take effect
23 January 1, 2001.".