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| Public Act 099-0004
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| HB0220 Enrolled | LRB099 03556 AWJ 23564 b |
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 3. The Counties Code is amended by changing Section |
5-1006.5 as follows:
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(55 ILCS 5/5-1006.5)
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Sec. 5-1006.5. Special County Retailers' Occupation Tax
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For Public Safety, Public Facilities, or Transportation. |
(a) The county board of any county may impose a
tax upon |
all persons engaged in the business of selling tangible |
personal
property, other than personal property titled or |
registered with an agency of
this State's government, at retail |
in the county on the gross receipts from the
sales made in the |
course of business to provide revenue to be used exclusively
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for public safety, public facility, or transportation purposes |
in that county, if a
proposition for the
tax has been submitted |
to the electors of that county and
approved by a majority of |
those voting on the question. If imposed, this tax
shall be |
imposed only in one-quarter percent increments. By resolution, |
the
county board may order the proposition to be submitted at |
any election.
If the tax is imposed for
transportation purposes |
for expenditures for public highways or as
authorized
under the |
Illinois Highway Code, the county board must publish notice
of |
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the existence of its long-range highway transportation
plan as |
required or described in Section 5-301 of the Illinois
Highway |
Code and must make the plan publicly available prior to
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approval of the ordinance or resolution
imposing the tax. If |
the tax is imposed for transportation purposes for
expenditures |
for passenger rail transportation, the county board must |
publish
notice of the existence of its long-range passenger |
rail transportation plan
and
must make the plan publicly |
available prior to approval of the ordinance or
resolution |
imposing the tax. |
If a tax is imposed for public facilities purposes, then |
the name of the project may be included in the proposition at |
the discretion of the county board as determined in the |
enabling resolution. For example, the "XXX Nursing Home" or the |
"YYY Museum". |
The county clerk shall certify the
question to the proper |
election authority, who
shall submit the proposition at an |
election in accordance with the general
election law.
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(1) The proposition for public safety purposes shall be |
in
substantially the following form: |
"To pay for public safety purposes, shall (name of |
county) be authorized to impose an increase on its share of |
local sales taxes by (insert rate)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
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additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail."
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The county board may also opt to establish a sunset |
provision at which time the additional sales tax would |
cease being collected, if not terminated earlier by a vote |
of the county board. If the county board votes to include a |
sunset provision, the proposition for public safety |
purposes shall be in substantially the following form: |
"To pay for public safety purposes, shall (name of |
county) be authorized to impose an increase on its share of |
local sales taxes by (insert rate) for a period not to |
exceed (insert number of years)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail. If imposed, |
the additional tax would cease being collected at the end |
of (insert number of years), if not terminated earlier by a |
vote of the county board."
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For the purposes of the
paragraph, "public safety |
purposes" means
crime prevention, detention, fire |
fighting, police, medical, ambulance, or
other emergency |
services.
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Votes shall be recorded as "Yes" or "No".
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Beginning on the January 1 or July 1, whichever is first, |
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that occurs not less than 30 days after the effective date of |
this amendatory Act of the 99th General Assembly, Adams County |
may impose a public safety retailers' occupation tax and |
service occupation tax at the rate of 0.25%, as provided in the |
referendum approved by the voters on April 7, 2015, |
notwithstanding the omission of the additional information |
that is otherwise required to be printed on the ballot below |
the question pursuant to this item (1).
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(2) The proposition for transportation purposes shall |
be in
substantially
the following form: |
"To pay for improvements to roads and other |
transportation purposes, shall (name of county) be |
authorized to impose an increase on its share of local |
sales taxes by (insert rate)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail."
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The county board may also opt to establish a sunset |
provision at which time the additional sales tax would |
cease being collected, if not terminated earlier by a vote |
of the county board. If the county board votes to include a |
sunset provision, the proposition for transportation |
purposes shall be in substantially the following form: |
"To pay for road improvements and other transportation |
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purposes, shall (name of county) be authorized to impose an |
increase on its share of local sales taxes by (insert rate) |
for a period not to exceed (insert number of years)?" |
As additional information on the ballot below the |
question shall appear the following: |
"This would mean that a consumer would pay an |
additional (insert amount) in sales tax for every $100 of |
tangible personal property bought at retail. If imposed, |
the additional tax would cease being collected at the end |
of (insert number of years), if not terminated earlier by a |
vote of the county board."
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For the purposes of this paragraph, transportation |
purposes means
construction, maintenance, operation, and |
improvement of
public highways, any other purpose for which |
a county may expend funds under
the Illinois Highway Code, |
and passenger rail transportation.
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The votes shall be recorded as "Yes" or "No".
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(3) The proposition for public facilities purposes |
shall be in substantially the following form: |
"To pay for public facilities purposes, shall (name of
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county) be authorized to impose an increase on its share of
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local sales taxes by (insert rate)?" |
As additional information on the ballot below the
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question shall appear the following: |
"This would mean that a consumer would pay an
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additional (insert amount) in sales tax for every $100 of
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tangible personal property bought at retail." |
The county board may also opt to establish a sunset
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provision at which time the additional sales tax would
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cease being collected, if not terminated earlier by a vote
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of the county board. If the county board votes to include a
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sunset provision, the proposition for public facilities
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purposes shall be in substantially the following form: |
"To pay for public facilities purposes, shall (name of
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county) be authorized to impose an increase on its share of
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local sales taxes by (insert rate) for a period not to
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exceed (insert number of years)?" |
As additional information on the ballot below the
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question shall appear the following: |
"This would mean that a consumer would pay an
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additional (insert amount) in sales tax for every $100 of
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tangible personal property bought at retail. If imposed,
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the additional tax would cease being collected at the end
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of (insert number of years), if not terminated earlier by a
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vote of the county board." |
For purposes of this Section, "public facilities |
purposes" means the acquisition, development, |
construction, reconstruction, rehabilitation, improvement, |
financing, architectural planning, and installation of |
capital facilities consisting of buildings, structures, |
and durable equipment and for the acquisition and |
improvement of real property and interest in real property |
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required, or expected to be required, in connection with |
the public facilities, for use by the county for the |
furnishing of governmental services to its citizens, |
including but not limited to museums and nursing homes. |
The votes shall be recorded as "Yes" or "No". |
If a majority of the electors voting on
the proposition |
vote in favor of it, the county may impose the tax.
A county |
may not submit more than one proposition authorized by this |
Section
to the electors at any one time.
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This additional tax may not be imposed on the sales of food |
for human
consumption that is to be consumed off the premises |
where it is sold (other
than alcoholic beverages, soft drinks, |
and food which has been prepared for
immediate consumption) and |
prescription and non-prescription medicines, drugs,
medical |
appliances and insulin, urine testing materials, syringes, and |
needles
used by diabetics. The tax imposed by a county under |
this Section and
all civil penalties that may be assessed as an |
incident of the tax shall be
collected and enforced by the |
Illinois Department of Revenue and deposited
into a special |
fund created for that purpose. The certificate
of registration |
that is issued by the Department to a retailer under the
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Retailers' Occupation Tax Act shall permit the retailer to |
engage in a business
that is taxable without registering |
separately with the Department under an
ordinance or resolution |
under this Section. The Department has full
power to administer |
and enforce this Section, to collect all taxes and
penalties |
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due under this Section, to dispose of taxes and penalties so
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collected in the manner provided in this Section, and to |
determine
all rights to credit memoranda arising on account of |
the erroneous payment of
a tax or penalty under this Section. |
In the administration of and compliance
with this Section, the |
Department and persons who are subject to this Section
shall |
(i) have the same rights, remedies, privileges, immunities, |
powers, and
duties, (ii) be subject to the same conditions, |
restrictions, limitations,
penalties, and definitions of |
terms, and (iii) employ the same modes of
procedure as are |
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
1n,
2 through 2-70 (in respect to all provisions contained in |
those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
(except provisions
relating to
transaction returns and quarter |
monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of |
the
Retailers' Occupation Tax Act and Section 3-7 of the |
Uniform Penalty and
Interest Act as if those provisions were |
set forth in this Section.
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Persons subject to any tax imposed under the authority |
granted in this
Section may reimburse themselves for their |
sellers' tax liability by
separately stating the tax as an |
additional charge, which charge may be stated
in combination, |
in a single amount, with State tax which sellers are required
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to collect under the Use Tax Act, pursuant to such bracketed |
schedules as the
Department may prescribe.
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Whenever the Department determines that a refund should be |
made under this
Section to a claimant instead of issuing a |
credit memorandum, the Department
shall notify the State |
Comptroller, who shall cause the order to be drawn for
the |
amount specified and to the person named in the notification |
from the
Department. The refund shall be paid by the State |
Treasurer out of the County
Public Safety or Transportation |
Retailers' Occupation Tax Fund.
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(b) If a tax has been imposed under subsection (a), a
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service occupation tax shall
also be imposed at the same rate |
upon all persons engaged, in the county, in
the business
of |
making sales of service, who, as an incident to making those |
sales of
service, transfer tangible personal property within |
the county
as an
incident to a sale of service.
This tax may |
not be imposed on sales of food for human consumption that is |
to
be consumed off the premises where it is sold (other than |
alcoholic beverages,
soft drinks, and food prepared for |
immediate consumption) and prescription and
non-prescription |
medicines, drugs, medical appliances and insulin, urine
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testing materials, syringes, and needles used by diabetics.
The |
tax imposed under this subsection and all civil penalties that |
may be
assessed as an incident thereof shall be collected and |
enforced by the
Department of Revenue. The Department has
full |
power to
administer and enforce this subsection; to collect all |
taxes and penalties
due hereunder; to dispose of taxes and |
penalties so collected in the manner
hereinafter provided; and |
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to determine all rights to credit memoranda
arising on account |
of the erroneous payment of tax or penalty hereunder.
In the |
administration of, and compliance with this subsection, the
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Department and persons who are subject to this paragraph shall |
(i) have the
same rights, remedies, privileges, immunities, |
powers, and duties, (ii) be
subject to the same conditions, |
restrictions, limitations, penalties,
exclusions, exemptions, |
and definitions of terms, and (iii) employ the same
modes
of |
procedure as are prescribed in Sections 2 (except that the
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reference to State in the definition of supplier maintaining a |
place of
business in this State shall mean the county), 2a, 2b, |
2c, 3 through
3-50 (in respect to all provisions therein other |
than the State rate of
tax), 4 (except that the reference to |
the State shall be to the county),
5, 7, 8 (except that the |
jurisdiction to which the tax shall be a debt to
the extent |
indicated in that Section 8 shall be the county), 9 (except as
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to the disposition of taxes and penalties collected), 10, 11, |
12 (except the reference therein to Section 2b of the
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Retailers' Occupation Tax Act), 13 (except that any reference |
to the State
shall mean the county), Section 15, 16,
17, 18, 19 |
and 20 of the Service Occupation Tax Act and Section 3-7 of
the |
Uniform Penalty and Interest Act, as fully as if those |
provisions were
set forth herein.
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Persons subject to any tax imposed under the authority |
granted in
this subsection may reimburse themselves for their |
serviceman's tax liability
by separately stating the tax as an |
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additional charge, which
charge may be stated in combination, |
in a single amount, with State tax
that servicemen are |
authorized to collect under the Service Use Tax Act, in
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accordance with such bracket schedules as the Department may |
prescribe.
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Whenever the Department determines that a refund should be |
made under this
subsection to a claimant instead of issuing a |
credit memorandum, the Department
shall notify the State |
Comptroller, who shall cause the warrant to be drawn
for the |
amount specified, and to the person named, in the notification
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from the Department. The refund shall be paid by the State |
Treasurer out
of the County Public Safety or Transportation |
Retailers' Occupation Fund.
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Nothing in this subsection shall be construed to authorize |
the county
to impose a tax upon the privilege of engaging in |
any business which under
the Constitution of the United States |
may not be made the subject of taxation
by the State.
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(c) The Department shall immediately pay over to the State |
Treasurer, ex
officio,
as trustee, all taxes and penalties |
collected under this Section to be
deposited into the County |
Public Safety or Transportation Retailers'
Occupation Tax |
Fund, which
shall be an unappropriated trust fund held outside |
of the State treasury. |
As soon as possible after the first day of each month, |
beginning January 1, 2011, upon certification of the Department |
of Revenue, the Comptroller shall order transferred, and the |
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Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
local sales tax increment, as defined in the Innovation |
Development and Economy Act, collected under this Section |
during the second preceding calendar month for sales within a |
STAR bond district. |
After the monthly transfer to the STAR Bonds Revenue Fund, |
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 the counties from which |
retailers have paid
taxes or penalties to the Department during |
the second preceding
calendar month. The amount to be paid to |
each county, and deposited by the
county into its special fund |
created for the purposes of this Section, shall
be the amount |
(not
including credit memoranda) collected under this Section |
during the second
preceding
calendar month by the Department |
plus an amount the Department determines is
necessary to offset |
any amounts that were erroneously paid to a different
taxing |
body, and not including (i) an amount equal to the amount of |
refunds
made
during the second preceding calendar month by the |
Department on behalf of
the county, (ii) any amount that the |
Department determines is
necessary to offset any amounts that |
were payable to a different taxing body
but were erroneously |
paid to the county, and (iii) any amounts that are transferred |
to the STAR Bonds Revenue Fund. Within 10 days after receipt by |
the
Comptroller of the disbursement certification to the |
counties provided for in
this Section to be given to the |
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Comptroller by the Department, the Comptroller
shall cause the |
orders to be drawn for the respective amounts in accordance
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with directions contained in the certification.
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In addition to the disbursement required by the preceding |
paragraph, an
allocation shall be made in March of each year to |
each county that received
more than $500,000 in disbursements |
under the preceding paragraph in the
preceding calendar year. |
The allocation shall be in an amount equal to the
average |
monthly distribution made to each such county under the |
preceding
paragraph during the preceding calendar year |
(excluding the 2 months of
highest receipts). The distribution |
made in March of each year subsequent to
the year in which an |
allocation was made pursuant to this paragraph and the
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preceding paragraph shall be reduced by the amount allocated |
and disbursed
under this paragraph in the preceding calendar |
year. The Department shall
prepare and certify to the |
Comptroller for disbursement the allocations made in
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accordance with this paragraph.
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A county may direct, by ordinance, that all or a portion of |
the taxes and penalties collected under the Special County |
Retailers' Occupation Tax For Public Safety or Transportation |
be deposited into the Transportation Development Partnership |
Trust Fund. |
(d) For the purpose of determining the local governmental |
unit whose tax is
applicable, a retail sale by a producer of |
coal or another mineral mined in
Illinois is a sale at retail |
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at the place where the coal or other mineral mined
in Illinois |
is extracted from the earth. This paragraph does not apply to |
coal
or another mineral when it is delivered or shipped by the |
seller to the
purchaser
at a point outside Illinois so that the |
sale is exempt under the United States
Constitution as a sale |
in interstate or foreign commerce.
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(e) Nothing in this Section shall be construed to authorize |
a county to
impose a
tax upon the privilege of engaging in any |
business that under the Constitution
of the United States may |
not be made the subject of taxation by this State.
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(e-5) If a county imposes a tax under this Section, the |
county board may,
by ordinance, discontinue or lower the rate |
of the tax. If the county board
lowers the tax rate or |
discontinues the tax, a referendum must be
held in accordance |
with subsection (a) of this Section in order to increase the
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rate of the tax or to reimpose the discontinued tax.
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(f) Beginning April 1, 1998 and through December 31, 2013, |
the results of any election authorizing a
proposition to impose |
a tax
under this Section or effecting a change in the rate of |
tax, or any ordinance
lowering the rate or discontinuing the |
tax,
shall be certified
by the
county clerk and filed with the |
Illinois Department of Revenue
either (i) on or
before the |
first day of April, whereupon the Department shall proceed to
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administer and enforce the tax as of the first day of July next |
following
the filing; or (ii)
on or before the first day of |
October, whereupon the
Department shall proceed to administer |
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and enforce the tax as of the first
day of January next |
following the filing.
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Beginning January 1, 2014, the results of any election |
authorizing a proposition to impose a tax under this Section or |
effecting an increase in the rate of tax, along with the |
ordinance adopted to impose the tax or increase the rate of the |
tax, or any ordinance adopted to lower the rate or discontinue |
the tax, shall be certified by the county clerk and filed with |
the Illinois Department of Revenue either (i) on or before the |
first day of May, whereupon the Department shall proceed to |
administer and enforce the tax as of the first day of July next |
following the adoption and filing; or (ii) on or before the |
first day of October, whereupon the Department shall proceed to |
administer and enforce the tax as of the first day of January |
next following the adoption and filing. |
(g) When certifying the amount of a monthly disbursement to |
a county under
this
Section, the Department shall increase or |
decrease the amounts by an amount
necessary to offset any |
miscalculation of previous disbursements. The offset
amount |
shall be the amount erroneously disbursed within the previous 6 |
months
from the time a miscalculation is discovered.
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(h) This Section may be cited as the "Special County |
Occupation Tax
For Public Safety, Public Facilities, or |
Transportation Law".
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(i) For purposes of this Section, "public safety" includes, |
but is not
limited to, crime prevention, detention, fire |
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fighting, police, medical,
ambulance, or other emergency
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services. The county may share tax proceeds received under this |
Section for public safety purposes, including proceeds |
received before August 4, 2009 (the effective date of Public |
Act 96-124), with any fire protection district located in the |
county. For the purposes of this Section, "transportation" |
includes, but
is not limited to, the construction,
maintenance, |
operation, and improvement of public highways, any other
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purpose for which a county may expend funds under the Illinois |
Highway Code,
and passenger rail transportation. For the |
purposes of this Section, "public facilities purposes" |
includes, but is not limited to, the acquisition, development, |
construction, reconstruction, rehabilitation, improvement, |
financing, architectural planning, and installation of capital |
facilities consisting of buildings, structures, and durable |
equipment and for the acquisition and improvement of real |
property and interest in real property required, or expected to |
be required, in connection with the public facilities, for use |
by the county for the furnishing of governmental services to |
its citizens, including but not limited to museums and nursing |
homes. |
(j) The Department may promulgate rules to implement Public |
Act 95-1002 only to the extent necessary to apply the existing |
rules for the Special County Retailers' Occupation Tax for |
Public Safety to this new purpose for public facilities.
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(Source: P.A. 98-584, eff. 8-27-13.)
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Section 5. The Fire Protection District Act is amended by |
changing Section 24 as follows:
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(70 ILCS 705/24) (from Ch. 127 1/2, par. 38.7)
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Sec. 24.
(a) In addition to any other tax authorized by |
law, the board of
trustees of a fire protection district may, |
subject to the requirements of
subsections subsection (b) and |
(c), by ordinance levy a special annual tax at a rate not |
exceeding
.10% .05% of the value, as equalized or assessed by |
the Department of Revenue,
of all taxable property within the |
district, for the purpose of obtaining
funds to pay for the |
costs of emergency and rescue crews and equipment.
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(b) Whenever the board of trustees of a fire protection |
district desires
to levy a special tax under this Section, it |
shall certify the question
to the proper election officials, |
who shall submit that question at an election
to the voters of |
the district in accordance with the general election law.
The |
result of such referendum shall be entered upon the records of |
the
district. If a majority of the votes on the proposition are |
in favor of
such proposition, the board of trustees may |
thereafter levy a special tax
under this Section at a rate not |
to exceed .05% of the value
of all taxable property within the |
district as equalized or assessed by the
Department of Revenue. |
The proposition shall be in substantially the following form:
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-------------------------------------------------------------
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Shall the ....... Fire Protection
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District levy a special tax at a rate
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not to exceed .05% of the value of YES
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all taxable property within the
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district as equalized or assessed ---------------------
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by the Department of Revenue for
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the purpose of providing funds NO
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to pay for the costs of emergency
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and rescue crews and equipment?
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-------------------------------------------------------------
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(c) Whenever the board of trustees of a fire protection |
district which levies a tax under this Section desires to |
increase the tax rate limit set forth under subsection (b), it |
shall certify the question to the proper election officials, |
who shall submit that question at an election to the voters of |
the district in accordance with the general election law. The |
result of such referendum shall be entered upon the records of |
the district. If a majority of the votes on the proposition are |
in favor of
such proposition, the board of trustees may |
thereafter levy a special tax
under this Section at a rate not |
to exceed .10% of the value
of all taxable property within the |
district as equalized or assessed by the
Department of Revenue. |
The proposition shall be in substantially the following form: |
------------------------------------------------------------- |
Shall the rate of the |
special tax
levied by the ....... |
