Bill Amendment: IL HB3448 | 2015-2016 | 99th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: ESTATE TAX-TREASURER

Status: 2016-06-30 - Rule 19(a) / Re-referred to Rules Committee [HB3448 Detail]

Download: Illinois-2015-HB3448-Senate_Amendment_002.html

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Sen. Toi W. Hutchinson

Filed: 5/30/2015

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AMENDMENT TO HOUSE BILL 3448
AMENDMENT NO. ______. Amend House Bill 3448 by replacing
everything after the enacting clause with the following:
"Section 5. The Local Tax Collection Act is amended by
changing Section 1 as follows:
(35 ILCS 720/1) (from Ch. 120, par. 1901)
Sec. 1. (a) The Department of Revenue and any unit of local
government county or municipality may agree to the Department's
collecting, and transmitting back to the unit of local
government such county or municipality, any tax lawfully
imposed by that unit of local government county or
municipality, the subject of which is similar to that of a tax
imposed by the State and collected by the Department of
Revenue, unless the General Assembly has specifically required
a different method of collection for such tax. However, the
Department may not enter into a contract with any unit of local

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government municipality or county pursuant to this Act for the
collection of any tax based on the sale or use of tangible
personal property generally, not including taxes based only on
the sale or use of specifically limited kinds of tangible
personal property, unless the municipal or county ordinance
adopted by the unit of local government imposes a sales or use
tax which is substantively identical to and which contains the
same exemptions as the taxes imposed by the unit of local
government's municipalities' or counties' ordinances
authorized by the Home Rule or Non-Home Rule Municipal or
County Retailers' Occupation Tax Act, the Home Rule or Non-Home
Rule or the Municipal or County Use Tax, or any other
Retailers' Occupation Tax Act or Law that is administered by
the Department of Revenue, as interpreted by the Department
through its regulations as those Acts and as those regulations
may from time to time be amended.
(b) Regarding the collection of a tax pursuant to this
Section, the Department and any person subject to a tax
collected by the Department pursuant to this Section shall, as
much as practicable, have the same rights, remedies,
privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties,
definitions of terms and procedures, as those set forth in the
Act imposing the State tax, the subject of which is similar to
the tax being collected by the Department pursuant to this
Section. The Department and unit of local government county or

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municipality shall specifically agree in writing to such
rights, remedies, privileges, immunities, powers, duties,
conditions, restrictions, limitations, penalties, definitions
of terms and procedures, as well as any other terms deemed
necessary or advisable. All terms so agreed upon shall be
incorporated into an ordinance of such unit of local government
county or municipality, and the Department shall not collect
the tax pursuant to this Section until such ordinance takes
effect.
(c) (1) The Department shall forthwith pay over to the
State Treasurer, ex officio, as trustee, all taxes and
penalties collected hereunder. On or before the 25th day of
each calendar month, the Department shall prepare and certify
to the Comptroller the disbursement of stated sums of money to
named units of local government cities and counties from which
retailers or other taxpayers have paid taxes or penalties
hereunder to the Department during the second preceding
calendar month.
(i) The an amount to be paid to each unit of local
government county and municipality, which shall equal the taxes
and penalties collected by the Department for the unit of local
government such county or municipality pursuant to this Section
during the second preceding calendar month (not including
credit memoranda), plus an amount the Department determines is
necessary to offset any amounts which were erroneously paid to
a different taxing body, and not including (i) an amount equal

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to the amount of refunds made during the second preceding
calendar month by the Department of behalf of such county or
municipality and (ii) any amount which the Department
determines is necessary to offset any amounts which are payable
to a different taxing body but were erroneously paid to the
municipality or county, less 2% of the balance, or any greater
amount of the balance as provided in the agreement between the
Department and the unit of local government required under this
Section, which sum shall be retained by the State Treasurer.
total amount of taxes and penalties collected by the Department
for such county or municipality pursuant to this Section or the
actual cost of collection of such taxes and penalties
determined pursuant to the agreement described in subsection
(b), whichever is less, which shall be retained by the State;
and
(ii) With respect to the total amount to be retained by the
State Treasurer pursuant to subparagraph (i), the Department,
at the time of each monthly disbursement to the units of local
government, shall prepare and certify to the Comptroller the
amount so retained by the State Treasurer, which shall be
transferred such amount to be deposited into the Tax Compliance
and Administration General Revenue Fund of the State treasury
and used by the Department, subject to appropriation, to cover
the costs incurred by the Department in collecting such taxes
and penalties.
(2) Within 10 7 days after receiving the certifications

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described in paragraph (1), the Comptroller shall issue orders
for payment of the amounts specified in subparagraph (i) of
paragraph (1).
(d) Any home rule unit of local government which imposes a
tax collected by the Department pursuant to this Section
substantially similar to a State imposed tax, or which imposes
a tax which is intended to be collected from a retail purchaser
of goods or services at the same time a similar State tax is
also collected, must file a certified copy of the ordinance
imposing the tax with the Department within 10 days after its
passage. Beginning on the effective date of this amendatory Act
of the 99th General Assembly, an ordinance or resolution
imposing or discontinuing a tax collected by the Department
under this Section or effecting a change in the rate thereof
shall either (i) be adopted and a certified copy thereof filed
with the Department on or before the first day of April,
whereupon the Department shall proceed to administer and
enforce the tax imposition, discontinuance, or rate change as
of the first day of July next following the adoption and
filing; or (ii) be adopted and certified copy thereof filed
with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and
enforce the tax imposition, discontinuance, or rate change as
of the first day of January next following the adoption and
filing. No such ordinance shall become effective until it is so
filed. Any home rule unit of local government which has enacted

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such an ordinance prior to the effective date of this Act shall
file a copy of such ordinance with the Department within 90
days after the effective date of this Act.
(e) It is declared to be the law of this State, pursuant to
paragraph (g) of Section 6 of Article VII of the Illinois
Constitution, that this amendatory Act of 1988 is a denial of
the power of a home rule unit to fail to comply with the
requirements of paragraphs (d) and (e) of this Section.
(Source: P.A. 85-1215.)
Section 99. Effective date. This Act takes effect upon
becoming law.".