Bill Text: IL HB1322 | 2009-2010 | 96th General Assembly | Enrolled
Bill Title: Amends the Counties Code and the State Finance Act. Creates the Local Transportation Match Fund. Provides that a county may, by ordinance, direct that the taxes and penalties collected for specified purposes in the Counties Code (the County Option Motor Fuel Tax and the Special County Retailers' Occupation Tax for Public Safety or Transportation) be deposited into the Fund. Provides that moneys in the Fund shall be used for federal matching funds for participating counties. Requires income on moneys in the Fund to be deposited into the Fund and credited to the counties proportionately. Requires repayment to the counties when State moneys are available and sufficient for matching funds or in 10 years, whichever is earlier. Effective immediately.
Spectrum: Bipartisan Bill
Status: (Vetoed) 2009-10-21 - Bill Dead - No Positive Action Taken - Amendatory Veto [HB1322 Detail]
Download: Illinois-2009-HB1322-Enrolled.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,
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3 | represented in the General Assembly:
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4 | Section 1. Short title. This Act may be cited as the | ||||||
5 | Transportation Development Partnership Act.
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6 | Section 5. Transportation Development Partnership Trust | ||||||
7 | Fund. The Transportation Development Partnership Trust Fund is | ||||||
8 | created as a trust fund in the State treasury. The State | ||||||
9 | Treasurer shall be the custodian of the Fund. If a county or an | ||||||
10 | entity created by an intergovernmental agreement between 2 or | ||||||
11 | more counties elects to participate under Section 5-1035.1 or | ||||||
12 | 5-1006.5 of the Counties Code or designates funds by ordinance, | ||||||
13 | the Department of Revenue shall transfer to the State Treasurer | ||||||
14 | all or a portion of the taxes and penalties collected under the | ||||||
15 | Special County Retailers Occupation Tax For Public Safety or | ||||||
16 | Transportation and under the County Option Motor Fuel Tax or | ||||||
17 | the funds designated by the county or entity by ordinance into | ||||||
18 | the Transportation Development Partnership Trust Fund. The | ||||||
19 | Department of Transportation shall maintain a separate account | ||||||
20 | for each participating county or entity within the Fund. The | ||||||
21 | Department of Transportation shall administer the Fund. | ||||||
22 | Moneys in the Fund shall be used for transportation-related | ||||||
23 | projects. The Department of Transportation and participating |
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1 | counties or entities may, at the Secretary's discretion under | ||||||
2 | agency procedures, enter into an intergovernmental agreement. | ||||||
3 | The agreement shall at a minimum: | ||||||
4 | (1) Describe the project to be constructed from the | ||||||
5 | Department of Transportation's Multi-Year Highway | ||||||
6 | Improvement Program or the appropriate Metropolitan | ||||||
7 | Planning Organization's Transportation Improvement Program | ||||||
8 | for projects located with a Metropolitan Planning | ||||||
9 | Organization region. | ||||||
10 | (2) Provide that an eligible project cost a minimum of | ||||||
11 | $5,000,000. | ||||||
12 | (3) Provide that the county or entity must raise a | ||||||
13 | significant percentage, no less than the amount | ||||||
14 | contributed by the State, of required federal matching | ||||||
15 | funds. | ||||||
16 | (4) Provide that the Secretary of Transportation must | ||||||
17 | certify that the county or entity has transferred the | ||||||
18 | required moneys to the Fund and the certification shall be | ||||||
19 | transmitted to each county or entity no more than 30 days | ||||||
20 | after the final deposit is made. | ||||||
21 | (5) Provide for the repayment, without interest, to the | ||||||
22 | county or entity of the moneys contributed by the county or | ||||||
23 | entity to the Fund, less 10% of the aggregate funds | ||||||
24 | contributed as matching funds and as federal funds. | ||||||
25 | (6) Provide that the repayment of the moneys | ||||||
26 | contributed by the county or the entity shall be made by |
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1 | the Department of Transportation no later than 10 years | ||||||
2 | after the certification by the Secretary of Transportation | ||||||
3 | that the money has been deposited by the county or entity | ||||||
4 | into the Fund.
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5 | Section 10. The Counties Code is amended by changing | ||||||
6 | Sections 5-1006.5 and 5-1035.1 as follows:
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7 | (55 ILCS 5/5-1006.5)
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8 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
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9 | For Public Safety, Public Facilities, or Transportation. | ||||||
10 | (a) The county board of any county may impose a
tax upon | ||||||
11 | all persons engaged in the business of selling tangible | ||||||
12 | personal
property, other than personal property titled or | ||||||
13 | registered with an agency of
this State's government, at retail | ||||||
14 | in the county on the gross receipts from the
sales made in the | ||||||
15 | course of business to provide revenue to be used exclusively
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16 | for public safety, public facility, or transportation purposes | ||||||
17 | in that county, if a
proposition for the
tax has been submitted | ||||||
18 | to the electors of that county and
approved by a majority of | ||||||
19 | those voting on the question. If imposed, this tax
shall be | ||||||
20 | imposed only in one-quarter percent increments. By resolution, | ||||||
21 | the
county board may order the proposition to be submitted at | ||||||
22 | any election.
If the tax is imposed for
transportation purposes | ||||||
23 | for expenditures for public highways or as
authorized
under the | ||||||
24 | Illinois Highway Code, the county board must publish notice
of |
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1 | the existence of its long-range highway transportation
plan as | ||||||
2 | required or described in Section 5-301 of the Illinois
Highway | ||||||
3 | Code and must make the plan publicly available prior to
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4 | approval of the ordinance or resolution
imposing the tax. If | ||||||
5 | the tax is imposed for transportation purposes for
expenditures | ||||||
6 | for passenger rail transportation, the county board must | ||||||
7 | publish
notice of the existence of its long-range passenger | ||||||
8 | rail transportation plan
and
must make the plan publicly | ||||||
9 | available prior to approval of the ordinance or
resolution | ||||||
10 | imposing the tax. The county clerk shall certify the
question | ||||||
11 | to the proper election authority, who
shall submit the | ||||||
12 | proposition at an election in accordance with the general
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13 | election law.
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14 | (1) The proposition for public safety purposes shall be | ||||||
15 | in
substantially the following form: | ||||||
16 | "To pay for public safety purposes, shall (name of | ||||||
17 | county) be authorized to impose an increase on its share of | ||||||
18 | local sales taxes by (insert rate)?" | ||||||
19 | As additional information on the ballot below the | ||||||
20 | question shall appear the following: | ||||||
21 | "This would mean that a consumer would pay an | ||||||
22 | additional (insert amount) in sales tax for every $100 of | ||||||
23 | tangible personal property bought at retail."
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24 | The county board may also opt to establish a sunset | ||||||
25 | provision at which time the additional sales tax would | ||||||
26 | cease being collected, if not terminated earlier by a vote |
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1 | of the county board. If the county board votes to include a | ||||||
2 | sunset provision, the proposition for public safety | ||||||
3 | purposes shall be in substantially the following form: | ||||||
4 | "To pay for public safety purposes, shall (name of | ||||||
5 | county) be authorized to impose an increase on its share of | ||||||
6 | local sales taxes by (insert rate) for a period not to | ||||||
7 | exceed (insert number of years)?" | ||||||
8 | As additional information on the ballot below the | ||||||
9 | question shall appear the following: | ||||||
10 | "This would mean that a consumer would pay an | ||||||
11 | additional (insert amount) in sales tax for every $100 of | ||||||
12 | tangible personal property bought at retail. If imposed, | ||||||
13 | the additional tax would cease being collected at the end | ||||||
14 | of (insert number of years), if not terminated earlier by a | ||||||
15 | vote of the county board."
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16 | For the purposes of the
paragraph, "public safety | ||||||
17 | purposes" means
crime prevention, detention, fire | ||||||
18 | fighting, police, medical, ambulance, or
other emergency | ||||||
19 | services.
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20 | Votes shall be recorded as "Yes" or "No".
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21 | (2) The proposition for transportation purposes shall | ||||||
22 | be in
substantially
the following form: | ||||||
23 | "To pay for improvements to roads and other | ||||||
24 | transportation purposes, shall (name of county) be | ||||||
25 | authorized to impose an increase on its share of local | ||||||
26 | sales taxes by (insert rate)?" |
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1 | As additional information on the ballot below the | ||||||
2 | question shall appear the following: | ||||||
3 | "This would mean that a consumer would pay an | ||||||
4 | additional (insert amount) in sales tax for every $100 of | ||||||
5 | tangible personal property bought at retail."
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6 | The county board may also opt to establish a sunset | ||||||
7 | provision at which time the additional sales tax would | ||||||
8 | cease being collected, if not terminated earlier by a vote | ||||||
9 | of the county board. If the county board votes to include a | ||||||
10 | sunset provision, the proposition for transportation | ||||||
11 | purposes shall be in substantially the following form: | ||||||
12 | "To pay for road improvements and other transportation | ||||||
13 | purposes, shall (name of county) be authorized to impose an | ||||||
14 | increase on its share of local sales taxes by (insert rate) | ||||||
15 | for a period not to exceed (insert number of years)?" | ||||||
16 | As additional information on the ballot below the | ||||||
17 | question shall appear the following: | ||||||
18 | "This would mean that a consumer would pay an | ||||||
19 | additional (insert amount) in sales tax for every $100 of | ||||||
20 | tangible personal property bought at retail. If imposed, | ||||||
21 | the additional tax would cease being collected at the end | ||||||
22 | of (insert number of years), if not terminated earlier by a | ||||||
23 | vote of the county board."
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24 | For the purposes of this paragraph, transportation | ||||||
25 | purposes means
construction, maintenance, operation, and | ||||||
26 | improvement of
public highways, any other purpose for which |
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1 | a county may expend funds under
the Illinois Highway Code, | ||||||
2 | and passenger rail transportation.
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3 | The votes shall be recorded as "Yes" or "No".
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4 | (3) The proposition for public facility purposes shall | ||||||
5 | be in substantially the following form: | ||||||
6 | "To pay for public facility purposes, shall (name of
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7 | county) be authorized to impose an increase on its share of
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8 | local sales taxes by (insert rate)?" | ||||||
9 | As additional information on the ballot below the
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10 | question shall appear the following: | ||||||
11 | "This would mean that a consumer would pay an
| ||||||
12 | additional (insert amount) in sales tax for every $100 of
| ||||||
13 | tangible personal property bought at retail." | ||||||
14 | The county board may also opt to establish a sunset
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15 | provision at which time the additional sales tax would
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16 | cease being collected, if not terminated earlier by a vote
| ||||||
17 | of the county board. If the county board votes to include a
| ||||||
18 | sunset provision, the proposition for public facility
| ||||||
19 | purposes shall be in substantially the following form: | ||||||
20 | "To pay for public facility purposes, shall (name of
| ||||||
21 | county) be authorized to impose an increase on its share of
| ||||||
22 | local sales taxes by (insert rate) for a period not to
| ||||||
23 | exceed (insert number of years)?" | ||||||
24 | As additional information on the ballot below the
| ||||||
25 | question shall appear the following: | ||||||
26 | "This would mean that a consumer would pay an
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1 | additional (insert amount) in sales tax for every $100 of
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2 | tangible personal property bought at retail. If imposed,
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3 | the additional tax would cease being collected at the end
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4 | of (insert number of years), if not terminated earlier by a
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5 | vote of the county board." | ||||||
6 | For purposes of this Section, "public facilities | ||||||
7 | purposes" means the acquisition, development, | ||||||
8 | construction, reconstruction, rehabilitation, improvement, | ||||||
9 | financing, architectural planning, and installation of | ||||||
10 | capital facilities consisting of buildings, structures, | ||||||
11 | and durable equipment and for the acquisition and | ||||||
12 | improvement of real property and interest in real property | ||||||
13 | required, or expected to be required, in connection with | ||||||
14 | the public facilities, for use by the county for the | ||||||
15 | furnishing of governmental services to its citizens, | ||||||
16 | including but not limited to museums and nursing homes. | ||||||
17 | The votes shall be recorded as "Yes" or "No". | ||||||
18 | If a majority of the electors voting on
the proposition | ||||||
19 | vote in favor of it, the county may impose the tax.
A county | ||||||
20 | may not submit more than one proposition authorized by this | ||||||
21 | Section
to the electors at any one time.
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22 | This additional tax may not be imposed on the sales of food | ||||||
23 | for human
consumption that is to be consumed off the premises | ||||||
24 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
25 | and food which has been prepared for
immediate consumption) and | ||||||
26 | prescription and non-prescription medicines, drugs,
medical |
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1 | appliances and insulin, urine testing materials, syringes, and | ||||||
2 | needles
used by diabetics. The tax imposed by a county under | ||||||
3 | this Section and
all civil penalties that may be assessed as an | ||||||
4 | incident of the tax shall be
collected and enforced by the | ||||||
5 | Illinois Department of Revenue and deposited
into a special | ||||||
6 | fund created for that purpose. The certificate
of registration | ||||||
7 | that is issued by the Department to a retailer under the
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8 | Retailers' Occupation Tax Act shall permit the retailer to | ||||||
9 | engage in a business
that is taxable without registering | ||||||
10 | separately with the Department under an
ordinance or resolution | ||||||
11 | under this Section. The Department has full
power to administer | ||||||
12 | and enforce this Section, to collect all taxes and
penalties | ||||||
13 | due under this Section, to dispose of taxes and penalties so
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14 | collected in the manner provided in this Section, and to | ||||||
15 | determine
all rights to credit memoranda arising on account of | ||||||
16 | the erroneous payment of
a tax or penalty under this Section. | ||||||
17 | In the administration of and compliance
with this Section, the | ||||||
18 | Department and persons who are subject to this Section
shall | ||||||
19 | (i) have the same rights, remedies, privileges, immunities, | ||||||
20 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
21 | restrictions, limitations,
penalties, and definitions of | ||||||
22 | terms, and (iii) employ the same modes of
procedure as are | ||||||
23 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
24 | 1n,
2 through 2-70 (in respect to all provisions contained in | ||||||
25 | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | ||||||
26 | (except provisions
relating to
transaction returns and quarter |
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1 | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
2 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | ||||||
3 | the
Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
4 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
5 | set forth in this Section.
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6 | Persons subject to any tax imposed under the authority | ||||||
7 | granted in this
Section may reimburse themselves for their | ||||||
8 | sellers' tax liability by
separately stating the tax as an | ||||||
9 | additional charge, which charge may be stated
in combination, | ||||||
10 | in a single amount, with State tax which sellers are required
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11 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
12 | schedules as the
Department may prescribe.
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13 | Whenever the Department determines that a refund should be | ||||||
14 | made under this
Section to a claimant instead of issuing a | ||||||
15 | credit memorandum, the Department
shall notify the State | ||||||
16 | Comptroller, who shall cause the order to be drawn for
the | ||||||
17 | amount specified and to the person named in the notification | ||||||
18 | from the
Department. The refund shall be paid by the State | ||||||
19 | Treasurer out of the County
Public Safety or Transportation | ||||||
20 | Retailers' Occupation Tax Fund.
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21 | (b) If a tax has been imposed under subsection (a), a
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22 | service occupation tax shall
also be imposed at the same rate | ||||||
23 | upon all persons engaged, in the county, in
the business
of | ||||||
24 | making sales of service, who, as an incident to making those | ||||||
25 | sales of
service, transfer tangible personal property within | ||||||
26 | the county
as an
incident to a sale of service.
This tax may |
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1 | not be imposed on sales of food for human consumption that is | ||||||
2 | to
be consumed off the premises where it is sold (other than | ||||||
3 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
4 | immediate consumption) and prescription and
non-prescription | ||||||
5 | medicines, drugs, medical appliances and insulin, urine
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6 | testing materials, syringes, and needles used by diabetics.
The | ||||||
7 | tax imposed under this subsection and all civil penalties that | ||||||
8 | may be
assessed as an incident thereof shall be collected and | ||||||
9 | enforced by the
Department of Revenue. The Department has
full | ||||||
10 | power to
administer and enforce this subsection; to collect all | ||||||
11 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
12 | penalties so collected in the manner
hereinafter provided; and | ||||||
13 | to determine all rights to credit memoranda
arising on account | ||||||
14 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
15 | administration of, and compliance with this subsection, the
| ||||||
16 | Department and persons who are subject to this paragraph shall | ||||||
17 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
18 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
19 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
20 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
21 | procedure as are prescribed in Sections 2 (except that the
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22 | reference to State in the definition of supplier maintaining a | ||||||
23 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
24 | 2c, 3 through
3-50 (in respect to all provisions therein other | ||||||
25 | than the State rate of
tax), 4 (except that the reference to | ||||||
26 | the State shall be to the county),
5, 7, 8 (except that the |
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1 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
2 | indicated in that Section 8 shall be the county), 9 (except as
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3 | to the disposition of taxes and penalties collected), 10, 11, | ||||||
4 | 12 (except the reference therein to Section 2b of the
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5 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
6 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | ||||||
7 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
8 | Uniform Penalty and Interest Act, as fully as if those | ||||||
9 | provisions were
set forth herein.
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10 | Persons subject to any tax imposed under the authority | ||||||
11 | granted in
this subsection may reimburse themselves for their | ||||||
12 | serviceman's tax liability
by separately stating the tax as an | ||||||
13 | additional charge, which
charge may be stated in combination, | ||||||
14 | in a single amount, with State tax
that servicemen are | ||||||
15 | authorized to collect under the Service Use Tax Act, in
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16 | accordance with such bracket schedules as the Department may | ||||||
17 | prescribe.
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18 | Whenever the Department determines that a refund should be | ||||||
19 | made under this
subsection to a claimant instead of issuing a | ||||||
20 | credit memorandum, the Department
shall notify the State | ||||||
21 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
22 | amount specified, and to the person named, in the notification
| ||||||
23 | from the Department. The refund shall be paid by the State | ||||||
24 | Treasurer out
of the County Public Safety or Transportation | ||||||
25 | Retailers' Occupation Fund.
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26 | Nothing in this subsection shall be construed to authorize |
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1 | the county
to impose a tax upon the privilege of engaging in | ||||||
2 | any business which under
the Constitution of the United States | ||||||
3 | may not be made the subject of taxation
by the State.
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4 | (c) The Department shall immediately pay over to the State | ||||||
5 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
6 | collected under this Section to be
deposited into the County | ||||||
7 | Public Safety or Transportation Retailers'
Occupation Tax | ||||||
8 | Fund, which
shall be an unappropriated trust fund held outside | ||||||
9 | of the State treasury. On
or before the 25th
day of each | ||||||
10 | calendar month, the Department shall prepare and certify to the
| ||||||
11 | Comptroller the disbursement of stated sums of money
to the | ||||||
12 | counties from which retailers have paid
taxes or penalties to | ||||||
13 | the Department during the second preceding
calendar month. The | ||||||
14 | amount to be paid to each county, and deposited by the
county | ||||||
15 | into its special fund created for the purposes of this Section, | ||||||
16 | shall
be the amount (not
including credit memoranda) collected | ||||||
17 | under this Section during the second
preceding
calendar month | ||||||
18 | by the Department plus an amount the Department determines is
| ||||||
19 | necessary to offset any amounts that were erroneously paid to a | ||||||
20 | different
taxing body, and not including (i) an amount equal to | ||||||
21 | the amount of refunds
made
during the second preceding calendar | ||||||
22 | month by the Department on behalf of
the county and (ii) any | ||||||
23 | amount that the Department determines is
necessary to offset | ||||||
24 | any amounts that were payable to a different taxing body
but | ||||||
25 | were erroneously paid to the county. Within 10 days after | ||||||
26 | receipt by the
Comptroller of the disbursement certification to |
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| |||||||
1 | the counties provided for in
this Section to be given to the | ||||||
2 | Comptroller by the Department, the Comptroller
shall cause the | ||||||
3 | orders to be drawn for the respective amounts in accordance
| ||||||
4 | with directions contained in the certification.
| ||||||
5 | In addition to the disbursement required by the preceding | ||||||
6 | paragraph, an
allocation shall be made in March of each year to | ||||||
7 | each county that received
more than $500,000 in disbursements | ||||||
8 | under the preceding paragraph in the
preceding calendar year. | ||||||
9 | The allocation shall be in an amount equal to the
average | ||||||
10 | monthly distribution made to each such county under the | ||||||
11 | preceding
paragraph during the preceding calendar year | ||||||
12 | (excluding the 2 months of
highest receipts). The distribution | ||||||
13 | made in March of each year subsequent to
the year in which an | ||||||
14 | allocation was made pursuant to this paragraph and the
| ||||||
15 | preceding paragraph shall be reduced by the amount allocated | ||||||
16 | and disbursed
under this paragraph in the preceding calendar | ||||||
17 | year. The Department shall
prepare and certify to the | ||||||
18 | Comptroller for disbursement the allocations made in
| ||||||
19 | accordance with this paragraph.
| ||||||
20 | A county may direct, by ordinance, that all or a portion of | ||||||
21 | the taxes and penalties collected under the Special County | ||||||
22 | Retailers' Occupation Tax For Public Safety or Transportation | ||||||
23 | be deposited into the Transportation Development Partnership | ||||||
24 | Trust Fund. | ||||||
25 | (d) For the purpose of determining the local governmental | ||||||
26 | unit whose tax is
applicable, a retail sale by a producer of |
| |||||||
| |||||||
1 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
2 | at the place where the coal or other mineral mined
in Illinois | ||||||
3 | is extracted from the earth. This paragraph does not apply to | ||||||
4 | coal
or another mineral when it is delivered or shipped by the | ||||||
5 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
6 | sale is exempt under the United States
Constitution as a sale | ||||||
7 | in interstate or foreign commerce.
| ||||||
8 | (e) Nothing in this Section shall be construed to authorize | ||||||
9 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
10 | business that under the Constitution
of the United States may | ||||||
11 | not be made the subject of taxation by this State.
| ||||||
12 | (e-5) If a county imposes a tax under this Section, the | ||||||
13 | county board may,
by ordinance, discontinue or lower the rate | ||||||
14 | of the tax. If the county board
lowers the tax rate or | ||||||
15 | discontinues the tax, a referendum must be
held in accordance | ||||||
16 | with subsection (a) of this Section in order to increase the
| ||||||
17 | rate of the tax or to reimpose the discontinued tax.
| ||||||
18 | (f) Beginning April 1, 1998, the results of any election | ||||||
19 | authorizing a
proposition to impose a tax
under this Section or | ||||||
20 | effecting a change in the rate of tax, or any ordinance
| ||||||
21 | lowering the rate or discontinuing the tax,
shall be certified
| ||||||
22 | by the
county clerk and filed with the Illinois Department of | ||||||
23 | Revenue
either (i) on or
before the first day of April, | ||||||
24 | whereupon the Department shall proceed to
administer and | ||||||
25 | enforce the tax as of the first day of July next following
the | ||||||
26 | filing; or (ii)
on or before the first day of October, |
| |||||||
| |||||||
1 | whereupon the
Department shall proceed to administer and | ||||||
2 | enforce the tax as of the first
day of January next following | ||||||
3 | the filing.
| ||||||
4 | (g) When certifying the amount of a monthly disbursement to | ||||||
5 | a county under
this
Section, the Department shall increase or | ||||||
6 | decrease the amounts by an amount
necessary to offset any | ||||||
7 | miscalculation of previous disbursements. The offset
amount | ||||||
8 | shall be the amount erroneously disbursed within the previous 6 | ||||||
9 | months
from the time a miscalculation is discovered.
| ||||||
10 | (h) This Section may be cited as the "Special County | ||||||
11 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
12 | Transportation Law".
| ||||||
13 | (i) For purposes of this Section, "public safety" includes, | ||||||
14 | but is not
limited to, crime prevention, detention, fire | ||||||
15 | fighting, police, medical,
ambulance, or other emergency
| ||||||
16 | services. For the purposes of this Section, "transportation" | ||||||
17 | includes, but
is not limited to, the construction,
maintenance, | ||||||
18 | operation, and improvement of public highways, any other
| ||||||
19 | purpose for which a county may expend funds under the Illinois | ||||||
20 | Highway Code,
and passenger rail transportation. For the | ||||||
21 | purposes of this Section, "public facilities purposes" | ||||||
22 | includes, but is not limited to, the acquisition, development, | ||||||
23 | construction, reconstruction, rehabilitation, improvement, | ||||||
24 | financing, architectural planning, and installation of capital | ||||||
25 | facilities consisting of buildings, structures, and durable | ||||||
26 | equipment and for the acquisition and improvement of real |
| |||||||
| |||||||
1 | property and interest in real property required, or expected to | ||||||
2 | be required, in connection with the public facilities, for use | ||||||
3 | by the county for the furnishing of governmental services to | ||||||
4 | its citizens, including but not limited to museums and nursing | ||||||
5 | homes. | ||||||
6 | (j) The Department may promulgate rules to implement this | ||||||
7 | amendatory Act of the 95th General Assembly only to the extent | ||||||
8 | necessary to apply the existing rules for the Special County | ||||||
9 | Retailers' Occupation Tax for Public Safety to this new purpose | ||||||
10 | for public facilities.
| ||||||
11 | (Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08; | ||||||
12 | 95-1002, eff. 11-20-08.)
| ||||||
13 | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
| ||||||
14 | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board | ||||||
15 | of the
counties of DuPage, Kane and McHenry may, by an | ||||||
16 | ordinance or resolution
adopted by an affirmative vote of a | ||||||
17 | majority of the members elected or
appointed to the county | ||||||
18 | board, impose a tax upon all persons engaged in the
county in | ||||||
19 | the business of selling motor fuel, as now or hereafter defined
| ||||||
20 | in the Motor Fuel Tax Law, at retail for the operation of motor | ||||||
21 | vehicles
upon public highways or for the operation of | ||||||
22 | recreational watercraft upon
waterways. Kane County may exempt | ||||||
23 | diesel fuel from the tax imposed pursuant
to this Section. The | ||||||
24 | tax may be imposed, in half-cent increments, at a
rate not | ||||||
25 | exceeding 4 cents per gallon of motor fuel sold at retail |
| |||||||
| |||||||
1 | within
the county for the purpose of use or consumption and not | ||||||
2 | for the purpose of
resale. The proceeds from the tax shall be | ||||||
3 | used by the county solely for
the purpose of operating, | ||||||
4 | constructing and improving public highways and
waterways, and | ||||||
5 | acquiring real property and right-of-ways for public
highways | ||||||
6 | and waterways within the county imposing the tax.
| ||||||
7 | A tax imposed pursuant to this Section, and all civil | ||||||
8 | penalties that may
be assessed as an incident thereof, shall be | ||||||
9 | administered, collected and
enforced by the Illinois | ||||||
10 | Department of Revenue in the same manner as the
tax imposed | ||||||
11 | under the Retailers' Occupation Tax Act, as now or hereafter
| ||||||
12 | amended, insofar as may be practicable; except that in the | ||||||
13 | event of a
conflict with the provisions of this Section, this | ||||||
14 | Section shall control.
The Department of Revenue shall have | ||||||
15 | full power: to administer and enforce
this Section; to collect | ||||||
16 | all taxes and penalties due hereunder; to dispose
of taxes and | ||||||
17 | penalties so collected in the manner hereinafter provided; and
| ||||||
18 | to determine all rights to credit memoranda arising on account | ||||||
19 | of the
erroneous payment of tax or penalty hereunder.
| ||||||
20 | Whenever the Department determines that a refund shall be | ||||||
21 | made under
this Section to a claimant instead of issuing a | ||||||
22 | credit memorandum, the
Department shall notify the State | ||||||
23 | Comptroller, who shall cause the
order to be drawn for the | ||||||
24 | amount specified, and to the person named,
in the notification | ||||||
25 | from the Department. The refund shall be paid by
the State | ||||||
26 | Treasurer out of the County Option Motor Fuel Tax Fund.
|
| |||||||
| |||||||
1 | The Department shall forthwith pay over to the State | ||||||
2 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
3 | collected hereunder, which
shall be deposited into the County | ||||||
4 | Option Motor Fuel Tax Fund, a special
fund in the State | ||||||
5 | Treasury which is hereby created. On or before the 25th
day of | ||||||
6 | each calendar month, the Department shall prepare and certify | ||||||
7 | to the
State Comptroller the disbursement of stated sums of | ||||||
8 | money to named
counties for which taxpayers have paid taxes or | ||||||
9 | penalties hereunder to the
Department during the second | ||||||
10 | preceding calendar month. The amount to be
paid to each county | ||||||
11 | shall be the amount (not including credit memoranda)
collected | ||||||
12 | hereunder from retailers within the county during the second
| ||||||
13 | preceding calendar month by the Department, but not including | ||||||
14 | an amount
equal to the amount of refunds made during the second | ||||||
15 | preceding calendar
month by the Department on behalf of the | ||||||
16 | county;
less
the amount expended during the second preceding | ||||||
17 | month by the Department
pursuant to appropriation from the | ||||||
18 | County Option Motor Fuel Tax Fund for
the administration and | ||||||
19 | enforcement of this Section, which appropriation
shall not | ||||||
20 | exceed $200,000 for fiscal year 1990 and, for each year
| ||||||
21 | thereafter, shall not exceed 2% of the amount deposited into | ||||||
22 | the County
Option Motor Fuel Tax Fund during the preceding | ||||||
23 | fiscal year. | ||||||
24 | A county may direct, by ordinance, that all or a portion of | ||||||
25 | the taxes and penalties collected under the County Option Motor | ||||||
26 | Fuel Tax shall be deposited into the Transportation Development |
| |||||||
| |||||||
1 | Partnership Trust Fund.
| ||||||
2 | Nothing in this Section shall be construed to authorize a | ||||||
3 | county to
impose a tax upon the privilege of engaging in any | ||||||
4 | business which under
the Constitution of the United States may | ||||||
5 | not be made the subject of
taxation by this State.
| ||||||
6 | An ordinance or resolution imposing a tax hereunder or | ||||||
7 | effecting a
change in the rate thereof shall be effective on | ||||||
8 | the first day of the second
calendar month next following the | ||||||
9 | month in which the ordinance or
resolution is adopted and a | ||||||
10 | certified copy thereof is filed with the
Department of Revenue, | ||||||
11 | whereupon the Department of Revenue shall proceed
to administer | ||||||
12 | and enforce this Section on behalf of the county as of the
| ||||||
13 | effective date of the ordinance or resolution. Upon a change in | ||||||
14 | rate of a
tax levied hereunder, or upon the discontinuance of | ||||||
15 | the tax, the county
board of the county shall, on or not later | ||||||
16 | than 5 days after the effective
date of the ordinance or | ||||||
17 | resolution discontinuing the tax or effecting a
change in rate, | ||||||
18 | transmit to the Department of Revenue a certified copy of
the | ||||||
19 | ordinance or resolution effecting the change or | ||||||
20 | discontinuance.
| ||||||
21 | This Section shall be known and may be cited as the County | ||||||
22 | Motor Fuel
Tax Law.
| ||||||
23 | (Source: P.A. 86-1028; 87-289.)
| ||||||
24 | Section 99. Effective date. This Act takes effect upon | ||||||
25 | becoming law.
|