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| [ Senate Amendment 003 ] |
91_HB3873sam004
LRB9112052SMmbam02
1 AMENDMENT TO HOUSE BILL 3873
2 AMENDMENT NO. . Amend House Bill 3873, AS AMENDED,
3 by inserting immediately below the enacting clause the
4 following:
5 "Section 3. The State Finance Act is amended by changing
6 Sections 6z-18 and 6z-20 as follows:
7 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
8 Sec. 6z-18. A portion of the money paid into the Local
9 Government Tax Fund from sales of food for human consumption
10 which is to be consumed off the premises where it is sold
11 (other than alcoholic beverages, soft drinks and food which
12 has been prepared for immediate consumption) and prescription
13 and nonprescription medicines, drugs, medical appliances and
14 insulin, urine testing materials, syringes and needles used
15 by diabetics, which occurred in municipalities, shall be
16 distributed to each municipality based upon the sales which
17 occurred in that municipality. The remainder shall be
18 distributed to each county based upon the sales which
19 occurred in the unincorporated area of that county.
20 A portion of the money paid into the Local Government Tax
21 Fund from the 6.25% general use tax rate on the selling price
22 of tangible personal property which is purchased outside
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1 Illinois at retail from a retailer and which is titled or
2 registered by any agency of this State's government shall be
3 distributed to municipalities as provided in this paragraph.
4 Each municipality shall receive the amount attributable to
5 sales for which Illinois addresses for titling or
6 registration purposes are given as being in such
7 municipality. The remainder of the money paid into the Local
8 Government Tax Fund from such sales shall be distributed to
9 counties. Each county shall receive the amount attributable
10 to sales for which Illinois addresses for titling or
11 registration purposes are given as being located in the
12 unincorporated area of such county.
13 A portion of the money paid into the Local Government Tax
14 Fund from the 6.25% general rate (and the 1.25% rate on motor
15 fuel and gasohol) on sales subject to taxation under the
16 Retailers' Occupation Tax Act and the Service Occupation Tax
17 Act, which occurred in municipalities, shall be distributed
18 to each municipality, based upon the sales which occurred in
19 that municipality. The remainder shall be distributed to each
20 county, based upon the sales which occurred in the
21 unincorporated area of such county.
22 For the purpose of determining allocation to the local
23 government unit, a retail sale by a producer of coal or other
24 mineral mined in Illinois is a sale at retail at the place
25 where the coal or other mineral mined in Illinois is
26 extracted from the earth. This paragraph does not apply to
27 coal or other mineral when it is delivered or shipped by the
28 seller to the purchaser at a point outside Illinois so that
29 the sale is exempt under the United States Constitution as a
30 sale in interstate or foreign commerce.
31 Whenever the Department determines that a refund of money
32 paid into the Local Government Tax Fund should be made to a
33 claimant instead of issuing a credit memorandum, the
34 Department shall notify the State Comptroller, who shall
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1 cause the order to be drawn for the amount specified, and to
2 the person named, in such notification from the Department.
3 Such refund shall be paid by the State Treasurer out of the
4 Local Government Tax Fund.
5 On or before the 25th day of each calendar month, the
6 Department shall prepare and certify to the Comptroller the
7 disbursement of stated sums of money to named municipalities
8 and counties, the municipalities and counties to be those
9 entitled to distribution of taxes or penalties paid to the
10 Department during the second preceding calendar month. The
11 amount to be paid to each municipality or county shall be the
12 amount (not including credit memoranda) collected during the
13 second preceding calendar month by the Department and paid
14 into the Local Government Tax Fund, plus an amount the
15 Department determines is necessary to offset any amounts
16 which were erroneously paid to a different taxing body, and
17 not including an amount equal to the amount of refunds made
18 during the second preceding calendar month by the Department,
19 and not including any amount which the Department determines
20 is necessary to offset any amounts which are payable to a
21 different taxing body but were erroneously paid to the
22 municipality or county. Within 10 days after receipt, by the
23 Comptroller, of the disbursement certification to the
24 municipalities and counties, provided for in this Section to
25 be given to the Comptroller by the Department, the
26 Comptroller shall cause the orders to be drawn for the
27 respective amounts in accordance with the directions
28 contained in such certification.
29 When certifying the amount of monthly disbursement to a
30 municipality or county under this Section, the Department
31 shall increase or decrease that amount by an amount necessary
32 to offset any misallocation of previous disbursements. The
33 offset amount shall be the amount erroneously disbursed
34 within the 6 months preceding the time a misallocation is
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1 discovered.
2 The provisions directing the distributions from the
3 special fund in the State Treasury provided for in this
4 Section shall constitute an irrevocable and continuing
5 appropriation of all amounts as provided herein. The State
6 Treasurer and State Comptroller are hereby authorized to make
7 distributions as provided in this Section.
8 In construing any development, redevelopment, annexation,
9 preannexation or other lawful agreement in effect prior to
10 September 1, 1990, which describes or refers to receipts from
11 a county or municipal retailers' occupation tax, use tax or
12 service occupation tax which now cannot be imposed, such
13 description or reference shall be deemed to include the
14 replacement revenue for such abolished taxes, distributed
15 from the Local Government Tax Fund.
16 (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99.)
17 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
18 Sec. 6z-20. Of the money received from the 6.25% general
19 rate (and the 1.25% rate on motor fuel and gasohol) on sales
20 subject to taxation under the Retailers' Occupation Tax Act
21 and Service Occupation Tax Act and paid into the County and
22 Mass Transit District Fund, distribution to the Regional
23 Transportation Authority tax fund, created pursuant to
24 Section 4.03 of the Regional Transportation Authority Act,
25 for deposit therein shall be made based upon the retail sales
26 occurring in a county having more than 3,000,000 inhabitants.
27 The remainder shall be distributed to each county having
28 3,000,000 or fewer inhabitants based upon the retail sales
29 occurring in each such county.
30 For the purpose of determining allocation to the local
31 government unit, a retail sale by a producer of coal or other
32 mineral mined in Illinois is a sale at retail at the place
33 where the coal or other mineral mined in Illinois is
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1 extracted from the earth. This paragraph does not apply to
2 coal or other mineral when it is delivered or shipped by the
3 seller to the purchaser at a point outside Illinois so that
4 the sale is exempt under the United States Constitution as a
5 sale in interstate or foreign commerce.
6 Of the money received from the 6.25% general use tax rate
7 on tangible personal property which is purchased outside
8 Illinois at retail from a retailer and which is titled or
9 registered by any agency of this State's government and paid
10 into the County and Mass Transit District Fund, the amount
11 for which Illinois addresses for titling or registration
12 purposes are given as being in each county having more than
13 3,000,000 inhabitants shall be distributed into the Regional
14 Transportation Authority tax fund, created pursuant to
15 Section 4.03 of the Regional Transportation Authority Act.
16 The remainder of the money paid from such sales shall be
17 distributed to each county based on sales for which Illinois
18 addresses for titling or registration purposes are given as
19 being located in the county. Any money paid into the
20 Regional Transportation Authority Occupation and Use Tax
21 Replacement Fund from the County and Mass Transit District
22 Fund prior to January 14, 1991, which has not been paid to
23 the Authority prior to that date, shall be transferred to the
24 Regional Transportation Authority tax fund.
25 Whenever the Department determines that a refund of money
26 paid into the County and Mass Transit District Fund should be
27 made to a claimant instead of issuing a credit memorandum,
28 the Department shall notify the State Comptroller, who shall
29 cause the order to be drawn for the amount specified, and to
30 the person named, in such notification from the Department.
31 Such refund shall be paid by the State Treasurer out of the
32 County and Mass Transit District Fund.
33 On or before the 25th day of each calendar month, the
34 Department shall prepare and certify to the Comptroller the
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1 disbursement of stated sums of money to the Regional
2 Transportation Authority and to named counties, the counties
3 to be those entitled to distribution, as hereinabove
4 provided, of taxes or penalties paid to the Department during
5 the second preceding calendar month. The amount to be paid
6 to the Regional Transportation Authority and each county
7 having 3,000,000 or fewer inhabitants shall be the amount
8 (not including credit memoranda) collected during the second
9 preceding calendar month by the Department and paid into the
10 County and Mass Transit District Fund, plus an amount the
11 Department determines is necessary to offset any amounts
12 which were erroneously paid to a different taxing body, and
13 not including an amount equal to the amount of refunds made
14 during the second preceding calendar month by the Department,
15 and not including any amount which the Department determines
16 is necessary to offset any amounts which were payable to a
17 different taxing body but were erroneously paid to the
18 Regional Transportation Authority or county. Within 10 days
19 after receipt, by the Comptroller, of the disbursement
20 certification to the Regional Transportation Authority and
21 counties, provided for in this Section to be given to the
22 Comptroller by the Department, the Comptroller shall cause
23 the orders to be drawn for the respective amounts in
24 accordance with the directions contained in such
25 certification.
26 When certifying the amount of a monthly disbursement to
27 the Regional Transportation Authority or to a county under
28 this Section, the Department shall increase or decrease that
29 amount by an amount necessary to offset any misallocation of
30 previous disbursements. The offset amount shall be the
31 amount erroneously disbursed within the 6 months preceding
32 the time a misallocation is discovered.
33 The provisions directing the distributions from the
34 special fund in the State Treasury provided for in this
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1 Section and from the Regional Transportation Authority tax
2 fund created by Section 4.03 of the Regional Transportation
3 Authority Act shall constitute an irrevocable and continuing
4 appropriation of all amounts as provided herein. The State
5 Treasurer and State Comptroller are hereby authorized to make
6 distributions as provided in this Section.
7 In construing any development, redevelopment, annexation,
8 preannexation or other lawful agreement in effect prior to
9 September 1, 1990, which describes or refers to receipts from
10 a county or municipal retailers' occupation tax, use tax or
11 service occupation tax which now cannot be imposed, such
12 description or reference shall be deemed to include the
13 replacement revenue for such abolished taxes, distributed
14 from the County and Mass Transit District Fund or Local
15 Government Distributive Fund, as the case may be.
16 (Source: P.A. 90-491, eff. 1-1-98.)".