Bill Text: IL HB1210 | 2017-2018 | 100th General Assembly | Introduced
Bill Title: Amends the Home Rule County Retailers' Occupation Tax Law in the Counties Code. Makes a technical change in a Section concerning the Home Rule County Retailers' Occupation Tax Law.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2019-01-08 - Session Sine Die [HB1210 Detail]
Download: Illinois-2017-HB1210-Introduced.html
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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Counties Code is amended by changing Section | |||||||||||||||||||
5 | 5-1006 as follows:
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6 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
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7 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | |||||||||||||||||||
8 | Law. Any county that that is a home rule unit may impose
a tax | |||||||||||||||||||
9 | upon all persons engaged in the business of selling tangible
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10 | personal property, other than an item of tangible personal | |||||||||||||||||||
11 | property titled
or registered with an agency of this State's | |||||||||||||||||||
12 | government, at retail in the
county on the gross receipts from | |||||||||||||||||||
13 | such sales made in the course of
their business. If imposed, | |||||||||||||||||||
14 | this tax shall only
be imposed in 1/4% increments. On and after | |||||||||||||||||||
15 | September 1, 1991, this
additional tax may not be imposed on | |||||||||||||||||||
16 | the sales of food for human
consumption which is to be consumed | |||||||||||||||||||
17 | off the premises where it is sold
(other than alcoholic | |||||||||||||||||||
18 | beverages, soft drinks and food which has been
prepared for | |||||||||||||||||||
19 | immediate consumption) and prescription and nonprescription
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20 | medicines, drugs, medical appliances and insulin, urine | |||||||||||||||||||
21 | testing materials,
syringes and needles used by diabetics. The | |||||||||||||||||||
22 | tax imposed by a home rule
county pursuant to this Section and | |||||||||||||||||||
23 | all civil penalties that may be
assessed as an incident thereof |
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1 | shall be collected and enforced by the
State Department of | ||||||
2 | Revenue. The certificate of registration that is
issued by the | ||||||
3 | Department to a retailer under the Retailers'
Occupation Tax | ||||||
4 | Act shall permit the retailer to engage in a
business that is | ||||||
5 | taxable under any ordinance or resolution
enacted pursuant to | ||||||
6 | this Section without registering separately with the
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7 | Department under such ordinance or resolution or under this | ||||||
8 | Section. The
Department shall have full power to administer and | ||||||
9 | enforce this Section; to
collect all taxes and penalties due | ||||||
10 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
11 | the manner hereinafter provided; and to
determine all rights to | ||||||
12 | credit memoranda arising on account of the
erroneous payment of | ||||||
13 | tax or penalty hereunder. In the administration of,
and | ||||||
14 | compliance with, this Section, the Department and persons who | ||||||
15 | are
subject to this Section shall have the same rights, | ||||||
16 | remedies, privileges,
immunities, powers and duties, and be | ||||||
17 | subject to the same conditions,
restrictions, limitations, | ||||||
18 | penalties and definitions of terms, and employ
the same modes | ||||||
19 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
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20 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | ||||||
21 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
22 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
23 | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act | ||||||
24 | and Section 3-7 of the Uniform Penalty and Interest Act,
as | ||||||
25 | fully as if those provisions were set forth herein.
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26 | No tax may be imposed by a home rule county pursuant to |
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1 | this Section
unless the county also imposes a tax at the same | ||||||
2 | rate pursuant
to Section 5-1007.
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3 | Persons subject to any tax imposed pursuant to the | ||||||
4 | authority granted
in this Section may reimburse themselves for | ||||||
5 | their seller's tax
liability hereunder by separately stating | ||||||
6 | such tax as an additional
charge, which charge may be stated in | ||||||
7 | combination, in a single amount,
with State tax which sellers | ||||||
8 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
9 | bracket schedules as the Department may prescribe.
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10 | Whenever the Department determines that a refund should be | ||||||
11 | made under
this Section to a claimant instead of issuing a | ||||||
12 | credit memorandum, the
Department shall notify the State | ||||||
13 | Comptroller, who shall cause the
order to be drawn for the | ||||||
14 | amount specified and to the person named
in the notification | ||||||
15 | from the Department. The
refund shall be paid by the State | ||||||
16 | Treasurer out of the home rule county
retailers' occupation tax | ||||||
17 | fund.
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18 | The Department shall forthwith pay over to the State | ||||||
19 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
20 | collected hereunder. | ||||||
21 | As soon as possible after the first day of each month, | ||||||
22 | beginning January 1, 2011, upon certification of the Department | ||||||
23 | of Revenue, the Comptroller shall order transferred, and the | ||||||
24 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
25 | local sales tax increment, as defined in the Innovation | ||||||
26 | Development and Economy Act, collected under this Section |
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1 | during the second preceding calendar month for sales within a | ||||||
2 | STAR bond district. | ||||||
3 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
4 | on or
before the 25th day of each calendar month, the | ||||||
5 | Department shall
prepare and certify to the Comptroller the | ||||||
6 | disbursement of stated sums
of money to named counties, the | ||||||
7 | counties to be those from which retailers
have paid taxes or | ||||||
8 | penalties hereunder to the Department during the second
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9 | preceding calendar month. The amount to be paid to each county | ||||||
10 | shall be
the amount (not including credit memoranda) collected | ||||||
11 | hereunder during the
second preceding calendar month by the | ||||||
12 | Department plus an amount the
Department determines is | ||||||
13 | necessary to offset any amounts that
were erroneously paid to a | ||||||
14 | different taxing body, and not including an
amount equal to the | ||||||
15 | amount of refunds made during the second preceding
calendar | ||||||
16 | month by the Department on behalf of such county, and not
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17 | including any amount which the Department determines is | ||||||
18 | necessary to offset
any amounts which were payable to a | ||||||
19 | different taxing body but were
erroneously paid to the county, | ||||||
20 | and not including any amounts that are transferred to the STAR | ||||||
21 | Bonds Revenue Fund. Within 10 days after receipt, by the
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22 | Comptroller, of the disbursement certification to the counties | ||||||
23 | provided for
in this Section to be given to the Comptroller by | ||||||
24 | the Department, the
Comptroller shall cause the orders to be | ||||||
25 | drawn for the respective amounts
in accordance with the | ||||||
26 | directions contained in the certification.
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1 | In addition to the disbursement required by the preceding | ||||||
2 | paragraph,
an allocation shall be made in March of each year to | ||||||
3 | each county that
received more than $500,000 in disbursements | ||||||
4 | under the preceding
paragraph in the preceding calendar year. | ||||||
5 | The allocation shall be in an
amount equal to the average | ||||||
6 | monthly distribution made to each such county
under the | ||||||
7 | preceding paragraph during the preceding calendar year | ||||||
8 | (excluding
the 2 months of highest receipts). The distribution | ||||||
9 | made in March of each
year subsequent to the year in which an | ||||||
10 | allocation was made pursuant to
this paragraph and the | ||||||
11 | preceding paragraph shall be reduced by the amount
allocated | ||||||
12 | and disbursed under this paragraph in the preceding calendar
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13 | year. The Department shall prepare and certify to the | ||||||
14 | Comptroller for
disbursement the allocations made in | ||||||
15 | accordance with this paragraph.
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16 | For the purpose of determining the local governmental unit | ||||||
17 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
18 | other mineral
mined in Illinois is a sale at retail at the | ||||||
19 | place where the coal or
other mineral mined in Illinois is | ||||||
20 | extracted from the earth. This
paragraph does not apply to coal | ||||||
21 | or other mineral when it is delivered
or shipped by the seller | ||||||
22 | to the purchaser at a point outside Illinois so
that the sale | ||||||
23 | is exempt under the United States
Constitution as a sale in | ||||||
24 | interstate or foreign commerce.
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25 | Nothing in this Section shall be construed to authorize a
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26 | county to impose a tax upon the privilege of engaging in any
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1 | business which under the Constitution of the United States may | ||||||
2 | not be
made the subject of taxation by this State.
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3 | An ordinance or resolution imposing or discontinuing a tax | ||||||
4 | hereunder or
effecting a change in the rate thereof shall be | ||||||
5 | adopted and a certified
copy thereof filed with the Department | ||||||
6 | on or before the first day of June,
whereupon the Department | ||||||
7 | shall proceed to administer and enforce this
Section as of the | ||||||
8 | first day of September next following such adoption
and filing. | ||||||
9 | Beginning January 1, 1992, an ordinance or resolution imposing
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10 | or discontinuing the tax hereunder or effecting a change in the | ||||||
11 | rate
thereof shall be adopted and a certified copy thereof | ||||||
12 | filed 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, 1993,
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16 | an ordinance or resolution imposing or discontinuing the tax | ||||||
17 | hereunder or
effecting a change in the rate thereof shall be | ||||||
18 | adopted and a certified
copy thereof filed with the Department | ||||||
19 | on or before the first day of
October, whereupon the Department | ||||||
20 | shall proceed to administer and enforce
this Section as of the | ||||||
21 | first day of January next following such adoption
and filing.
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22 | Beginning April 1, 1998, an ordinance or
resolution imposing or
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23 | discontinuing the tax hereunder or effecting a change in the | ||||||
24 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
25 | thereof filed with the Department on
or
before the first day of | ||||||
26 | April, whereupon the Department shall proceed to
administer and |
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1 | enforce this Section as of the first day of July next following
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2 | the adoption and filing; or (ii) be adopted and a certified | ||||||
3 | copy thereof filed
with the Department on or before the first | ||||||
4 | day of October, whereupon the
Department shall proceed to | ||||||
5 | administer and enforce this Section as of the first
day of | ||||||
6 | January next following the adoption and filing.
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7 | When certifying the amount of a monthly disbursement to a | ||||||
8 | county under
this Section, the Department shall increase or | ||||||
9 | decrease such amount by an
amount necessary to offset any | ||||||
10 | misallocation of previous disbursements.
The offset amount | ||||||
11 | shall be the amount erroneously disbursed within the
previous 6 | ||||||
12 | months from the time a misallocation is discovered.
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13 | This Section shall be known and may be cited as the Home | ||||||
14 | Rule County
Retailers' Occupation Tax Law.
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15 | (Source: P.A. 99-217, eff. 7-31-15.)
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