Bill Amendment: IL SB0584 | 2019-2020 | 101st General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: NON-HOME RULE MUNI RETAILERS
Status: 2019-08-09 - Public Act . . . . . . . . . 101-0308 [SB0584 Detail]
Download: Illinois-2019-SB0584-Senate_Amendment_001.html
Bill Title: NON-HOME RULE MUNI RETAILERS
Status: 2019-08-09 - Public Act . . . . . . . . . 101-0308 [SB0584 Detail]
Download: Illinois-2019-SB0584-Senate_Amendment_001.html
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1 | AMENDMENT TO SENATE BILL 584
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2 | AMENDMENT NO. ______. Amend Senate Bill 584 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Illinois Municipal Code is amended by | ||||||
5 | changing Section 8-11-1.3 as follows:
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6 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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7 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
8 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
9 | rule municipality may impose
a tax upon all persons engaged in | ||||||
10 | the business of selling tangible
personal property, other than | ||||||
11 | on an item of tangible personal property
which is titled and | ||||||
12 | registered by an agency of this State's Government,
at retail | ||||||
13 | in the municipality for expenditure on
public infrastructure or | ||||||
14 | for property tax relief or both as defined in
Section 8-11-1.2 | ||||||
15 | if approved by
referendum as provided in Section 8-11-1.1, of | ||||||
16 | the gross receipts from such
sales made in the course of such |
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1 | business.
If the tax is approved by referendum on or after July | ||||||
2 | 14, 2010 (the effective date of Public Act 96-1057), the | ||||||
3 | corporate authorities of a non-home rule municipality may, | ||||||
4 | until July 1, 2030 December 31, 2020 , use the proceeds of the | ||||||
5 | tax for expenditure on municipal operations, in addition to or | ||||||
6 | in lieu of any expenditure on public infrastructure or for | ||||||
7 | property tax relief. The tax imposed may not be more than 1% | ||||||
8 | and may be imposed only in
1/4% increments. The tax may not be | ||||||
9 | imposed on tangible personal property taxed at the 1% rate | ||||||
10 | under the Retailers' Occupation Tax Act.
The tax imposed by a
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11 | municipality pursuant to this Section and all civil penalties | ||||||
12 | that may be
assessed as an incident thereof shall be collected | ||||||
13 | and enforced by the
State Department of Revenue. The | ||||||
14 | certificate of registration which is
issued by the Department | ||||||
15 | to a retailer under the Retailers' Occupation Tax
Act shall | ||||||
16 | permit such retailer to engage in a business which is taxable
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17 | under any ordinance or resolution enacted pursuant to
this | ||||||
18 | Section without registering separately with the Department | ||||||
19 | under
such ordinance or resolution or under this Section. The | ||||||
20 | Department
shall have full power to administer and enforce this | ||||||
21 | Section; to collect
all taxes and penalties due hereunder; to | ||||||
22 | dispose of taxes and penalties
so collected in the manner | ||||||
23 | hereinafter provided, and to determine all
rights to credit | ||||||
24 | memoranda, arising on account of the erroneous payment
of tax | ||||||
25 | or penalty hereunder. In the administration of, and compliance
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26 | with, this Section, the Department and persons who are subject |
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1 | to this
Section shall have the same rights, remedies, | ||||||
2 | privileges, immunities,
powers and duties, and be subject to | ||||||
3 | the same conditions, restrictions,
limitations, penalties and | ||||||
4 | definitions of terms, and employ the same
modes of procedure, | ||||||
5 | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, | ||||||
6 | 2 through 2-65 (in respect to all provisions therein other than
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7 | the State rate of tax), 2c, 3 (except as to the disposition of | ||||||
8 | taxes and
penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, | ||||||
9 | 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 | ||||||
10 | and 13 of the Retailers'
Occupation Tax Act and Section 3-7 of | ||||||
11 | the Uniform Penalty and Interest
Act as fully as if those | ||||||
12 | provisions were set forth herein.
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13 | No municipality may impose a tax under this Section unless | ||||||
14 | the municipality
also imposes a tax at the same rate under | ||||||
15 | Section 8-11-1.4 of this Code.
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16 | Persons subject to any tax imposed pursuant to the | ||||||
17 | authority granted
in this Section may reimburse themselves for | ||||||
18 | their seller's tax
liability hereunder by separately stating | ||||||
19 | such tax as an additional
charge, which charge may be stated in | ||||||
20 | combination, in a single amount,
with State tax which sellers | ||||||
21 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
22 | bracket schedules as the Department may prescribe.
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23 | Whenever the Department determines that a refund should be | ||||||
24 | made under
this Section to a claimant instead of issuing a | ||||||
25 | credit memorandum, the
Department shall notify the State | ||||||
26 | Comptroller, who shall cause the
order to be drawn for the |
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1 | amount specified, and to the person named,
in such notification | ||||||
2 | from the Department. Such refund shall be paid by
the State | ||||||
3 | Treasurer out of the non-home rule municipal retailers'
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4 | occupation tax fund.
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5 | The Department shall forthwith pay over to the State | ||||||
6 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
7 | collected hereunder. | ||||||
8 | As soon as possible after the first day of each month, | ||||||
9 | beginning January 1, 2011, upon certification of the Department | ||||||
10 | of Revenue, the Comptroller shall order transferred, and the | ||||||
11 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
12 | local sales tax increment, as defined in the Innovation | ||||||
13 | Development and Economy Act, collected under this Section | ||||||
14 | during the second preceding calendar month for sales within a | ||||||
15 | STAR bond district. | ||||||
16 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
17 | on or
before the 25th day of each calendar month, the | ||||||
18 | Department shall
prepare and certify to the Comptroller the | ||||||
19 | disbursement of stated sums
of money to named municipalities, | ||||||
20 | the municipalities to be those from
which retailers have paid | ||||||
21 | taxes or penalties hereunder to the Department
during the | ||||||
22 | second preceding calendar month. The amount to be paid to each
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23 | municipality shall be the amount (not including credit | ||||||
24 | memoranda) collected
hereunder during the second preceding | ||||||
25 | calendar month by the Department plus
an amount the Department | ||||||
26 | determines is necessary to offset any amounts
which were |
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1 | erroneously paid to a different taxing body, and not including
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2 | an amount equal to the amount of refunds made during the second | ||||||
3 | preceding
calendar month by the Department on behalf of such | ||||||
4 | municipality, and not
including any amount which the Department | ||||||
5 | determines is necessary to offset
any amounts which were | ||||||
6 | payable to a different taxing body but were
erroneously paid to | ||||||
7 | the municipality, and not including any amounts that are | ||||||
8 | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | ||||||
9 | remainder, which the Department shall transfer into the Tax | ||||||
10 | Compliance and Administration Fund. The Department, at the time | ||||||
11 | of each monthly disbursement to the municipalities, shall | ||||||
12 | prepare and certify to the State Comptroller the amount to be | ||||||
13 | transferred into the Tax Compliance and Administration Fund | ||||||
14 | under this Section. Within 10 days after receipt, by the
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15 | Comptroller, of the disbursement certification to the | ||||||
16 | municipalities and the Tax Compliance and Administration Fund
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17 | provided for in this Section to be given to the Comptroller by | ||||||
18 | the
Department, the Comptroller shall cause the orders to be | ||||||
19 | drawn for the
respective amounts in accordance with the | ||||||
20 | directions contained in such
certification.
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21 | For the purpose of determining the local governmental unit | ||||||
22 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
23 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
24 | place where the coal or
other mineral mined in Illinois is | ||||||
25 | extracted from the earth. This
paragraph does not apply to coal | ||||||
26 | or other mineral when it is delivered
or shipped by the seller |
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1 | to the purchaser at a point outside Illinois so
that the sale | ||||||
2 | is exempt under the Federal Constitution as a sale in
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3 | interstate or foreign commerce.
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4 | Nothing in this Section shall be construed to authorize a
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5 | municipality to impose a tax upon the privilege of engaging in | ||||||
6 | any
business which under the constitution of the United States | ||||||
7 | may not be
made the subject of taxation by this State.
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8 | When certifying the amount of a monthly disbursement to a | ||||||
9 | municipality
under this Section, the Department shall increase | ||||||
10 | or decrease such amount
by an amount necessary to offset any | ||||||
11 | misallocation of previous
disbursements. The offset amount | ||||||
12 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
13 | months from the time a misallocation is discovered.
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14 | The Department of Revenue shall implement Public Act 91-649 | ||||||
15 | this amendatory Act of the 91st
General Assembly so as to | ||||||
16 | collect the tax on and after January 1, 2002.
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17 | As used in this Section, "municipal" and "municipality" | ||||||
18 | means a city,
village or incorporated town, including an | ||||||
19 | incorporated town which has
superseded a civil township.
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20 | This Section shall be known and may be cited as the | ||||||
21 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
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22 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; | ||||||
23 | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised | ||||||
24 | 1-9-19.)".
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