Bill Text: IL SB0020 | 2013-2014 | 98th General Assembly | Chaptered
Bill Title: Provides that if and only if Senate Bill 1556, as passed by the 97th General Assembly, becomes law, the Illinois Public Labor Relations Act is amended (i) to prohibit the Governor from designating public employees who are classified as or who hold the title of Chief Stationary Engineer, Assistant Chief Stationary Engineer, Sewage Plant Operator, Water Plant Operator, Stationary Engineer, or Plant Operating Engineer for exclusion from collective bargaining and (ii) to specify that public employees who are classified as or who hold the employment title of Chief Stationary Engineer, Assistant Chief Stationary Engineer, Sewage Plant Operator, Water Plant Operator, Stationary Engineer, or Plant Operating Engineer qualify as public employees for purposes of the Act. Effective immediately.
Spectrum: Partisan Bill (Democrat 22-1)
Status: (Passed) 2013-07-25 - Public Act . . . . . . . . . 98-0109 [SB0020 Detail]
Download: Illinois-2013-SB0020-Chaptered.html
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Public Act 098-0109 | ||||
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AN ACT concerning 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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ARTICLE 1. | ||||
SHORT TITLE | ||||
Section 1-1. Short title. This Act may be cited as the | ||||
Economic Development Act of 2013.
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ARTICLE 2. | ||||
PUBLIC-PRIVATE AGREEMENTS FOR THE SOUTH SUBURBAN AIRPORT ACT | ||||
Section 2-1. Short title. This Article may be cited as the | ||||
Public-Private Agreements for the South Suburban Airport Act. | ||||
References in this Article to "this Act" mean this Article.
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Section 2-5. Legislative findings.
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(a) Providing facilities for air travel to and from the | ||||
State of Illinois through the South Suburban Airport is | ||||
essential for the health and welfare of the people of the State | ||||
of Illinois and economic development of the State of Illinois. | ||||
(b) Airport development has significant regional impacts | ||||
with regard to economic development, public infrastructure | ||||
requirements, traffic, noise, and other concerns. |
(c) The South Suburban Airport will promote development and | ||
investment in the State of Illinois and serve as a critical | ||
transportation hub in the region. | ||
(d) Existing requirements of procurement and financing of | ||
airports by the Department impose limitations on the methods by | ||
which airports may be developed and operated within the State. | ||
(e) Public-private agreements between the State of | ||
Illinois and one or more private entities to develop, finance, | ||
construct, manage, operate, maintain, or any combination | ||
thereof, the South Suburban Airport have the potential of | ||
maximizing value and benefit to the People of the State of | ||
Illinois and the public at large. | ||
(f) Public-private agreements may enable the South | ||
Suburban Airport to be developed, financed, constructed, | ||
managed, operated, and maintained in an entrepreneurial and | ||
business-like manner. | ||
(g) In the event that the State of Illinois enters into one | ||
or more public-private agreements to develop, finance, | ||
construct, manage, operate, or maintain the South Suburban | ||
Airport, the private parties to the agreements should be | ||
accountable to the People of Illinois through a comprehensive | ||
system of oversight, regulation, auditing, and reporting. | ||
(h) It is the intent of this Act to use Illinois design | ||
professionals, construction companies, and workers to the | ||
greatest extent permitted by law by offering them the right to | ||
compete for this work. |
(i) It is the intent of this Act for the Department to | ||
collaborate with affected municipalities, counties, citizens, | ||
elected officials, interest groups, and other stakeholders to | ||
foster economic development around the South Suburban Airport | ||
and the region, and to insure that the communities near the | ||
South Suburban Airport have an ongoing opportunity to provide | ||
input on the development and operation of the South Suburban | ||
Airport.
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Section 2-10. Definitions. As used in this Act:
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"Agreement" means a public-private agreement.
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"Airport" means a facility for all types of air service, | ||
including, without limitation, landing fields, taxiways, | ||
aprons, runways, runway clear areas, heliports, hangars, | ||
aircraft service facilities, approaches, navigational aids, | ||
air traffic control facilities, terminals, inspection | ||
facilities, security facilities, parking, internal transit | ||
facilities, fueling facilities, cargo handling facilities, | ||
concessions, rapid transit and roadway access, land and | ||
interests in land, public waters, submerged land under public | ||
waters and reclaimed land located on previously submerged land | ||
under public waters, and all other property and appurtenances | ||
necessary or useful for development, ownership, and operation | ||
of any such facilities. "Airport" includes commercial or | ||
industrial facilities related to the functioning of the airport | ||
or to providing services to users of the airport.
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"Contractor" means a person that has been selected to enter | ||
or has entered into a public-private agreement with the | ||
Department on behalf of the State for the development, | ||
financing, construction, management, or operation of the South | ||
Suburban Airport under this Act.
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"Department" means the Illinois Department of | ||
Transportation.
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"Inaugural airport" means all airport facilities, | ||
equipment, property, and appurtenances necessary or useful to | ||
the development and operation of the South Suburban Airport | ||
that are constructed, developed, installed, or acquired as of | ||
the commencement of public operations of the South Suburban | ||
Airport.
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"Inaugural airport boundary" means the property limits of | ||
the inaugural airport as determined by the Department, as may | ||
be adjusted and reconfigured from time to time.
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"Maintain" or "maintenance" includes ordinary maintenance, | ||
repair, rehabilitation, capital maintenance, maintenance | ||
replacement, and any other categories of maintenance that may | ||
be designated by the Department.
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"Metropolitan planning organization" means a metropolitan | ||
planning organization designated under 23 U.S.C. Section 134.
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"Offeror" means a person that responds to a request for | ||
proposals under this Act.
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"Operate" or "operation" means to do one or more of the | ||
following: maintain, improve, equip, modify, or otherwise |
operate.
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"Person" means any individual, firm, association, joint | ||
venture, partnership, estate, trust, syndicate, fiduciary,
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corporation, or any other legal entity, group, or combination | ||
thereof.
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"Public-private agreement" means an agreement or contract | ||
between the Department on behalf of the State and all | ||
schedules, exhibits, and attachments thereto, entered into | ||
pursuant to a competitive request for proposals process | ||
governed by this Act, for the development, financing, | ||
construction, management, or operation of the South Suburban | ||
Airport under this Act.
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"Revenues" means all revenues, including any combination | ||
of, but not limited to: income; user fees; earnings; interest; | ||
lease payments; allocations; moneys from the federal | ||
government, the State, and units of local government, including | ||
but not limited to federal, State, and local appropriations, | ||
grants, loans, lines of credit, and credit guarantees; bond | ||
proceeds; equity investments; service payments; or other | ||
receipts arising out of or in connection with the financing, | ||
development, construction, management, or operation of the | ||
South Suburban Airport.
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"State" means the State of Illinois.
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"Secretary" means the Secretary of the Illinois Department | ||
of Transportation.
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"South Suburban Airport" means the airport to be developed |
on a site located in Will County and approved by the Federal | ||
Aviation Administration in the Record of Decision for Tier 1: | ||
FAA Site Approval And Land Acquisition By The State Of | ||
Illinois, Proposed South Suburban Airport, Will County, | ||
Illinois, dated July 2002, and all property within the | ||
inaugural airport boundary and the ultimate airport boundary.
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"Ultimate airport boundary" means the development and | ||
property limits of the South Suburban Airport beyond the | ||
inaugural airport boundary as determined by the Department, as | ||
may be adjusted and reconfigured from time to time.
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"Unit of local government" has the meaning ascribed to that | ||
term in Article VII, Section 1 of the Constitution of the State | ||
of Illinois, and, for purposes of this Act, includes school | ||
districts.
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"User fees" means the rates, fees, or other charges imposed | ||
by the State or the contractor for use of all or a portion of | ||
the South Suburban Airport under a public-private agreement.
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Section 2-15. General airport powers.
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(a) The Department has the power to plan, develop, secure | ||
permits, licenses, and approvals for, acquire, develop, | ||
construct, equip, own, and operate the South Suburban Airport. | ||
The Department also has the power to own, operate, acquire | ||
facilities for, construct, improve, repair, maintain, | ||
renovate, and expand the South Suburban Airport, including any | ||
facilities located on the site of the South Suburban Airport |
for use by any individual or entity other than the Department. | ||
The development of the South Suburban Airport shall also | ||
include all land, highways, waterways, mass transit | ||
facilities, and other infrastructure that, in the | ||
determination of the Department, are necessary or appropriate | ||
in connection with the development or operation of the South | ||
Suburban Airport. The development of the South Suburban Airport | ||
also includes acquisition and development of any land or | ||
facilities for (i) relocation of persons, including providing | ||
replacement housing or facilities for persons and entities | ||
displaced by that development, (ii) protecting or reclaiming | ||
the environment with respect to the South Suburban Airport, | ||
(iii) providing substitute or replacement property or | ||
facilities, including without limitation, for areas of | ||
recreation, conservation, open space, and wetlands, (iv) | ||
providing navigational aids, or (v) utilities to serve the | ||
airport, whether or not located on the site of the South | ||
Suburban Airport. | ||
(b) The Department shall have the authority to undertake | ||
and complete all ongoing projects related to the South Suburban | ||
Airport, including the South Suburban Airport Master Plan, and | ||
assisting the Federal Aviation Administration in preparing and | ||
approving the Environmental Impact Statement and Record of | ||
Decision. | ||
(c) The Department has the power to enter into all | ||
contracts useful for carrying out its purposes and powers, |
including, without limitation, public-private agreements | ||
pursuant to the provisions of this Act; leases of any of its | ||
property or facilities, use agreements with airlines or other | ||
airport users relating to the South Suburban Airport, | ||
agreements with South Suburban Airport concessionaires, and | ||
franchise agreements for use of or access to South Suburban | ||
Airport facilities. | ||
(d) The Department has the power to apply to the proper | ||
authorities of the United States, the State of Illinois, and | ||
other governmental entities, as permitted or authorized by | ||
applicable law, to obtain any licenses, approvals, or permits | ||
reasonably necessary to achieve the purposes of this Act. All | ||
applications to the Federal Aviation Administration, or any | ||
successor agency, shall be made by the Department. | ||
(e) The Department may take all steps consistent with | ||
applicable laws to maximize funding for the costs of the South | ||
Suburban Airport from grants by the Federal Aviation | ||
Administration or any successor agency, or any other federal | ||
governmental agency. | ||
(f) The Department has the power to apply to the proper | ||
authorities of the United States pursuant to appropriate law | ||
for permission to establish, operate, maintain, and lease | ||
foreign trade zones and sub-zones within the areas of the South | ||
Suburban Airport and to establish, operate, maintain, and lease | ||
foreign trade zones and sub-zones. | ||
(g) The Department may publicize, advertise, and promote |
the activities of the South Suburban Airport, including, to | ||
make known the advantages, facilities, resources, products, | ||
attractions, and attributes of the South Suburban Airport. | ||
(h) The Department may, at any time, acquire any land, any | ||
interests in land, other property, and interests in property | ||
needed for the South Suburban Airport or necessary to carry out | ||
the Department's powers and functions under this Act, including | ||
by exercise of the power of eminent domain pursuant to Section | ||
2-100 of this Act. The Department shall also have the power to | ||
dispose of any such lands, interests, and property upon terms | ||
it deems appropriate. | ||
(i) The Department may adopt any reasonable rules for the
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administration of this Act in accordance with the
Illinois | ||
Administrative Procedure Act.
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Section 2-20. Public-private agreement authorized.
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(a) Notwithstanding any provision of law to the contrary, | ||
the Department may, on behalf of the State, and pursuant to a | ||
competitive request for proposals process governed by Section | ||
2-30 of this Act, enter into one or more public-private | ||
agreements with one or more contractors to develop, finance, | ||
construct, manage, operate, or maintain, or any combination | ||
thereof, the South Suburban Airport. Pursuant to those | ||
agreements, the contractors may receive the right to certain | ||
revenues including user fees in consideration of the payment of | ||
moneys to the State for that right.
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(b) Before taking any action in connection with the | ||
development, financing, operation, or maintenance of the South | ||
Suburban Airport that is not authorized by an interim agreement | ||
under Section 2-40 of this Act, a contractor shall enter into a | ||
public-private agreement.
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(c) The term of a public-private agreement, including all | ||
extensions, shall be no more than 75 years.
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(d) The term of a public-private agreement may be extended, | ||
but only if the extension is specifically authorized by the | ||
General Assembly by law.
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Section 2-25. Prequalification to enter into | ||
public-private agreements. The Department may establish a | ||
process for prequalification of offerors. If the Department | ||
creates a prequalification process, it shall: (i) provide a | ||
public notice of the prequalification at least 30 days before | ||
the date on which applications are due; (ii) set forth | ||
requirements and evaluation criteria in order to become | ||
prequalified; (iii) determine which offerors that have | ||
submitted prequalification applications, if any, meet the | ||
requirements and evaluation criteria; and (iv) allow only those | ||
offerors that have been prequalified to respond to the request | ||
for proposals.
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Section 2-30. Request for proposals process to enter into | ||
public-private agreements.
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(a) Notwithstanding any provisions of the Illinois | ||
Procurement Code, the Department, on behalf of the State, shall | ||
select a contractor through a competitive request for proposals | ||
process governed by Section 2-30 of this Act. The Department | ||
will consult with the chief procurement officer for | ||
construction or construction-related activities designated | ||
pursuant to clause (2) of Section 1-15.15 of the Illinois | ||
Procurement Code on the competitive request for proposals | ||
process, and the Secretary will determine, in consultation with | ||
the chief procurement officer, which procedures to adopt and | ||
apply to the competitive request for proposals process in order | ||
to ensure an open, transparent, and efficient process that | ||
accomplishes the purposes of this Act. | ||
(b) The competitive request for proposals process shall, at | ||
a minimum, solicit statements of qualification and proposals | ||
from offerors. | ||
(c) The competitive request for proposals process shall, at | ||
a minimum, take into account the following criteria: | ||
(1) the offeror's plans for the South Suburban Airport | ||
project; | ||
(2) the offeror's current and past business practices; | ||
(3) the offeror's poor or inadequate past performance | ||
in developing, financing, constructing, managing, or | ||
operating airports or other public assets; | ||
(4) the offeror's ability to meet the utilization goals | ||
for business enterprises established in the Business |
Enterprise for Minorities, Females, and Persons with | ||
Disabilities Act; | ||
(5) the offeror's ability to comply with Section 2-105 | ||
of the Illinois Human Rights Act; and | ||
(6) the offeror's plans to comply with the Business | ||
Enterprise for Minorities, Females, and Persons with | ||
Disabilities Act and Section 2-105 of the Illinois Human | ||
Rights Act. | ||
(d) The Department shall retain the services of an advisor | ||
or advisors with significant experience in the development, | ||
financing, construction, management, or operation of public | ||
assets to assist in the preparation of the request for | ||
proposals. | ||
(e) The Department shall not include terms in the request | ||
for proposals that provide an advantage, whether directly or | ||
indirectly, to any contractor presently providing goods, | ||
services, or equipment to the Department. | ||
(f) The Department shall select one or more offerors as | ||
finalists. The Department shall submit the offeror's | ||
statements of qualification and proposals to the Commission on | ||
Government Forecasting and Accountability and the Procurement | ||
Policy Board, which shall, within 30 days after the submission, | ||
complete a review of the statements of qualification and | ||
proposals and, jointly or separately, report on, at a minimum, | ||
the satisfaction of the criteria contained in the request for | ||
proposals, the qualifications of the offerors, and the value of |
the proposals to the State. The Department shall not select an | ||
offeror as the contractor for the South Suburban Airport | ||
project until it has received and considered the findings of | ||
the Commission on Government Forecasting and Accountability | ||
and the Procurement Policy Board as set forth in their | ||
respective reports. | ||
(g) Before awarding a public-private agreement to an | ||
offeror, the Department shall schedule and hold a public | ||
hearing or hearings on the proposed public-private agreement | ||
and publish notice of the hearing or hearings at least 7 days | ||
before the hearing. The notice shall include the following: | ||
(1) the date, time, and place of the hearing and the | ||
address of the Department; | ||
(2) the subject matter of the hearing; | ||
(3) a description of the agreement that may be awarded; | ||
and | ||
(4) the recommendation that has been made to select an | ||
offeror as the contractor for the South Suburban | ||
Airport project. | ||
At the hearing, the Department shall allow the public to be | ||
heard on the subject of the hearing. | ||
(h) After the procedures required in this Section have been | ||
completed, the Department shall make a determination as to | ||
whether the offeror should be designated as the contractor for | ||
the South Suburban Airport project and shall submit the | ||
decision to the Governor and to the Governor's Office of |
Management and Budget. After review of the Department's | ||
determination, the Governor may accept or reject the | ||
determination. If the Governor accepts the determination of the | ||
Department, the Governor shall designate the offeror for the | ||
South Suburban Airport project.
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Section 2-35. Provisions of the public-private agreement. | ||
(a) The public-private agreement shall include all of the | ||
following: | ||
(1) the term of the public-private agreement that is | ||
consistent with Section 2-20 of this Act; | ||
(2) the powers, duties, responsibilities, obligations, | ||
and functions of the Department and the contractor; | ||
(3) compensation or payments to the Department; | ||
(4) compensation or payments to the contractor; | ||
(5) a provision specifying that the Department has: | ||
(A) ready access to information regarding the | ||
contractor's powers, duties, responsibilities, | ||
obligations, and functions under the public-private | ||
agreement; | ||
(B) the right to demand and receive information | ||
from the contractor concerning any aspect of the | ||
contractor's powers, duties, responsibilities, | ||
obligations, and functions under the public-private | ||
agreement; and | ||
(C) the authority to direct or countermand |
decisions by the contractor at any time; | ||
(6) a provision imposing an affirmative duty on the | ||
contractor to provide the Department with any information | ||
the Department reasonably would want to know or would need | ||
to know to enable the Department to exercise its powers, | ||
carry out its duties, responsibilities, and obligations, | ||
and perform its functions under this Act or the | ||
public-private agreement or as otherwise required by law; | ||
(7) a provision requiring the contractor to provide the | ||
Department with advance written notice of any decision that | ||
bears significantly on the public interest so the | ||
Department has a reasonable opportunity to evaluate and | ||
countermand that decision under this Section; | ||
(8) a requirement that the Department monitor and | ||
oversee the contractor's practices and take action that the | ||
Department considers appropriate to ensure that the | ||
contractor is in compliance with the terms of the | ||
public-private agreement; | ||
(9) the authority of the Department to enter into | ||
contracts with third parties pursuant to Section 2-65 of | ||
this Act; | ||
(10) a provision governing the contractor's authority | ||
to negotiate and execute subcontracts with third parties; | ||
(11) the authority of the contractor to impose user | ||
fees and the amounts of those fees; | ||
(12) a provision governing the deposit and allocation |
of revenues including user fees; | ||
(13) a provision governing rights to real and personal | ||
property of the State, the Department, the contractor, and | ||
other third parties; | ||
(14) a provision stating that the contractor shall, | ||
pursuant to Section 2-85 of this Act, pay the costs of an | ||
independent audit if the construction costs under the | ||
contract exceed $50,000,000; | ||
(15) a provision regarding the implementation and | ||
delivery of a comprehensive system of internal audits; | ||
(16) a provision regarding the implementation and | ||
delivery of reports, which shall include a requirement that | ||
the contractor file with the Department, at least on an | ||
annual basis, financial statements containing information | ||
required by generally accepted accounting principles | ||
(GAAP); | ||
(17) procedural requirements for obtaining the prior | ||
approval of the Department when rights that are the subject | ||
of the agreement, including, but not limited to development | ||
rights, construction rights, property rights, and rights | ||
to certain revenues, are sold, assigned, transferred, or | ||
pledged as collateral to secure financing or for any other | ||
reason; | ||
(18) grounds for termination of the agreement by the | ||
Department or the contractor and a restatement of the | ||
Department's rights under Section 2-45 of this Act; |
(19) a requirement that the contractor enter into a | ||
project labor agreement under Section 2-120 of this Act; | ||
(20) a provision stating that construction contractors | ||
shall comply with Section 2-120 of this Act; | ||
(21) timelines, deadlines, and scheduling; | ||
(22) review of plans, including development, | ||
financing, construction, management, operations, or | ||
maintenance plans, by the Department; | ||
(23) a provision regarding inspections by the | ||
Department, including inspections of construction work and | ||
improvements; | ||
(24) rights and remedies of the Department in the event | ||
that the contractor defaults or otherwise fails to comply | ||
with the terms of the public-private agreement; | ||
(25) a code of ethics for the contractor's officers and | ||
employees; and | ||
(26) procedures for amendment to the agreement. | ||
(b) The public-private agreement may include any or all of | ||
the following: | ||
(1) a provision regarding the extension of the | ||
agreement that is consistent with Section 2-20 of this Act; | ||
(2) provisions leasing to the contractor all or any | ||
portion of the South Suburban Airport, provided that the | ||
lease may not extend beyond the term of the public-private | ||
agreement. | ||
(3) cash reserves requirements; |
(4) delivery of performance and payment bonds or other | ||
performance security in a form and amount that is | ||
satisfactory to the Department; | ||
(5) maintenance of public liability insurance; | ||
(6) maintenance of self-insurance; | ||
(7) provisions governing grants and loans, pursuant to | ||
which the Department may agree to make grants or loans for | ||
the development, financing, construction, management, or | ||
operation of the South Suburban Airport project from time | ||
to time from amounts received from the federal government | ||
or any agency or instrumentality of the federal government | ||
or from any State or local agency; | ||
(8) reimbursements to the Department for work | ||
performed and goods, services, and equipment provided by | ||
the Department; | ||
(9) provisions allowing the Department to submit any | ||
contractual disputes with the contractor relating to the | ||
public-private agreement to non-binding alternative | ||
dispute resolution proceedings; and | ||
(10) any other terms, conditions, and provisions | ||
acceptable to the Department that the Department deems | ||
necessary and proper and in the public interest.
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Section 2-40. Interim agreements. | ||
(a) Prior to or in connection with the negotiation of the | ||
public-private agreement, the Department may enter into an |
interim agreement with the contractor. | ||
(b) The interim agreement may not authorize the contractor | ||
to perform construction work prior to the execution of the | ||
public-private agreement. | ||
(c) The interim agreement may include any or all of the | ||
following: | ||
(1) timelines, deadlines, and scheduling; | ||
(2) compensation including the payment of costs and | ||
fees in the event the Department terminates the interim | ||
agreement or declines to proceed with negotiation of the | ||
public-private agreement; | ||
(3) a provision governing the contractor's authority | ||
to commence activities related to the South Suburban | ||
Airport project including, but not limited to, project | ||
planning, advance property acquisition, design and | ||
engineering, environmental analysis and mitigation, | ||
surveying, conducting studies including revenue and | ||
transportation studies, and ascertaining the availability | ||
of financing; | ||
(4) procurement procedures; | ||
(5) a provision governing rights to real and personal | ||
property of the State, the Department, the contractor, and | ||
other third parties; | ||
(6) all other terms, conditions, and provisions | ||
acceptable to the Department that the Department deems | ||
necessary and proper and in the public interest. |
(d) The Department may enter into one or more interim | ||
agreements with one or more contractors if the Department | ||
determines in writing that it is in the public interest to do | ||
so.
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Section 2-45. Termination of the public-private agreement. | ||
The Department may terminate a public-private agreement or | ||
interim agreement entered into by the Department under Section | ||
2-40 of this Act if the contractor or any executive employee of | ||
the contractor is found guilty of any criminal offense related | ||
to the conduct of its business or the regulation thereof in any | ||
jurisdiction. For purposes of this Section, an "executive | ||
employee" is the President, Chairman, Chief Executive Officer, | ||
or Chief Financial Officer; any employee with executive | ||
decision-making authority over the long-term or day-to-day | ||
affairs of the contractor; or any employee whose compensation | ||
or evaluation is determined in whole or in part by the award of | ||
the public-private agreement.
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Section 2-50. Public-private agreement proceeds. After the | ||
payment of all transaction costs, including payments for legal, | ||
accounting, financial, consultation, and other professional | ||
services, all moneys received by the State as compensation for | ||
the public-private agreement shall be deposited into the South | ||
Suburban Airport Improvement Fund, which is hereby created as a | ||
special fund in the State treasury. Expenditures may be made |
from the South Suburban Airport Improvement Fund only in the | ||
manner as appropriated by the General Assembly by law.
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Section 2-55. User fees. No user fees may be imposed by the | ||
contractor except as set forth in the public-private agreement.
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Section 2-60. Selection of professional design firms. | ||
Notwithstanding any provision of law to the contrary, the | ||
selection of professional design firms by the Department for | ||
South Suburban Airport projects, other than the selection of a | ||
contractor for a public-private agreement or interim | ||
agreement, shall comply with the Architectural, Engineering, | ||
and Land Surveying Qualifications Based Selection Act.
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Section 2-65. Other contracts. Except as otherwise | ||
provided in a public-private agreement entered into pursuant to | ||
this Act, the Department may, pursuant to the Illinois | ||
Procurement Code and its rules, award contracts for goods, | ||
services, or equipment, or lease all or any portion of the | ||
South Suburban Airport.
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Section 2-70. Planning for the South Suburban Airport | ||
project. The South Suburban Airport project shall be subject to | ||
all applicable planning requirements otherwise required by | ||
law, including land use planning, regional planning, | ||
transportation planning, and environmental compliance |
requirements.
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Section 2-75. Illinois Department of Transportation | ||
reporting requirements and information requests.
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(a) The Department shall submit written progress reports to | ||
the Procurement Policy Board and the General Assembly on the | ||
South Suburban Airport project. These progress reports shall be | ||
provided quarterly prior to the commencement of the | ||
construction of the South Suburban Airport, and shall be | ||
provided monthly thereafter until construction is complete. | ||
The reports shall include the status of any public-private | ||
agreements or other contracting and any ongoing or completed | ||
studies. The Procurement Policy Board may determine the format | ||
for the written progress reports. | ||
(b) Upon request, the Department shall appear and testify | ||
before the Procurement Policy Board and produce information | ||
requested by the Procurement Policy Board. | ||
(c) At least 30 days prior to the beginning of the | ||
Department's fiscal year, the Department shall prepare an | ||
annual written progress report on the South Suburban Airport | ||
project. The report shall include the status of any | ||
public-private agreements or other contracting and any ongoing | ||
or completed studies. The report shall be delivered to the | ||
Procurement Policy Board and each county, municipality, and | ||
metropolitan planning organization whose territory includes or | ||
lies within 5 miles from the ultimate airport boundary.
|
Section 2-80. Illinois Department of Transportation | ||
publication requirements.
| ||
(a) The Department shall publish a notice of the execution | ||
of the public-private agreement on its website and in a | ||
newspaper of general circulation within the county or counties | ||
whose territory includes or lies within 5 miles of the ultimate | ||
airport boundary. | ||
(b) The Department shall publish the full text of the | ||
public-private agreement on its website.
| ||
Section 2-85. Independent audits. If the public-private | ||
agreement provides for the construction of all or part of the | ||
South Suburban Airport project and the estimated construction | ||
costs under the public-private agreement exceed $50,000,000, | ||
the Department shall also require the contractor to pay the | ||
costs for an independent audit of any and all cost estimates | ||
associated with the public-private agreement as well as a | ||
review of all public costs and potential liabilities to which | ||
taxpayers could be exposed (including improvements to other | ||
transportation facilities that may be needed as a result of the | ||
public-private agreement, failure by the contractor to | ||
reimburse the Department for services provided, and potential | ||
risk and liability in the event of default on the agreement or | ||
default on other types of financing). The independent audit | ||
shall be conducted by an independent consultant selected by the |
Department.
| ||
Section 2-90. Establishment of planning boundaries.
| ||
(a) The Department shall establish and provide public | ||
notice of the approximate location of the inaugural airport | ||
boundary and the ultimate airport boundary to inform the public | ||
and prevent costly and conflicting development of the land | ||
involved. The Department shall hold a public hearing when it | ||
desires to formally provide public notice of the approximate | ||
locations of the inaugural airport boundary and the ultimate | ||
airport boundary. The hearing shall be held in Will County and | ||
notice of the hearing shall be published in a newspaper or | ||
newspapers of general circulation in Will County. Any | ||
interested person or his representative shall be heard. The | ||
Department shall evaluate the testimony given at the hearing. | ||
The Department shall make a survey and prepare maps showing the | ||
location of the inaugural airport boundary and the ultimate | ||
airport boundary. The maps shall show the property lines and | ||
owners of record of all land within the inaugural airport | ||
boundary and the ultimate airport boundary and all other | ||
pertinent information. Approval of the maps with any changes | ||
resulting from the hearing shall be indicated in the record of | ||
the hearing and a notice of the approval and a copy of the maps | ||
shall be filed in the office of the recorder for Will County. | ||
Public notice of the approval and filing shall be given in | ||
newspapers of general circulation in Will County and shall be |
served by registered mail within 60 days thereafter on all | ||
owners of record of the land needed for future additions. | ||
(b) The Department may approve changes in the maps of the | ||
inaugural airport boundary and the ultimate airport boundary | ||
from time to time. The changes shall be filed and notice given | ||
in the manner provided for the original maps. After the maps | ||
are filed and notice thereof given to the owners of record of | ||
the land needed for future additions, no one shall incur | ||
development costs or place improvements in, upon, or under the | ||
land involved, nor rebuild, alter, or add to any existing | ||
structure without first giving 60 days' notice by registered | ||
mail to the Department. This prohibition shall not apply to any | ||
normal or emergency repairs to existing structures. The | ||
Department has 45 days after receipt of that notice to inform | ||
the owner of the Department's intention to acquire the land | ||
involved. After informing the owner, the Department shall have | ||
120 days to acquire the land by purchase or to initiate action | ||
to acquire the land through the exercise of the right of | ||
eminent domain. When the land is acquired by the State no | ||
compensation shall be allowed for any construction, | ||
alteration, or addition in violation of this Section unless the | ||
Department has failed to acquire the land by purchase or has | ||
abandoned an eminent domain proceeding initiated under the | ||
provisions of this paragraph.
Any land needed for modifications | ||
to the inaugural airport boundary or the ultimate airport | ||
boundary may be acquired at any time by the State. The time of |
determination of the value of the property to be taken under | ||
this Section for additions to the South Suburban Airport shall | ||
be the date of the actual taking, if the property is acquired | ||
by purchase, or the date of the filing of a complaint for | ||
condemnation or as established by Section 10-5-60 of the | ||
Eminent Domain Act, if the property is acquired through the | ||
exercise of the right of eminent domain, rather than the date | ||
when the maps of the inaugural airport boundary or the ultimate | ||
airport boundary were filed of record.
| ||
Section 2-95. Relocation. The Department has the power to | ||
provide for the relocation of all persons and entities | ||
displaced by the development of the South Suburban Airport. | ||
Except when federal funds are available for the payment of | ||
direct financial assistance to persons displaced by the | ||
acquisition of their real property, the Department shall pay to | ||
displaced persons reimbursement for their reasonable | ||
relocation costs, determined in the same manner as under the | ||
federal Uniform Relocation Assistance and Real Property | ||
Acquisition Policies Act of 1970, and as implemented by rules | ||
adopted under that Act.
| ||
Section 2-100. Property acquisition.
| ||
(a) In addition to any other powers the Department may have | ||
under Sections 72 and 74 of the Illinois Aeronautics Act or any | ||
other applicable law, and notwithstanding any other law to the |
contrary, the Department may acquire by gift, grant, lease, | ||
purchase, condemnation, or otherwise, any right, title, or | ||
interest in any private property, property held in the name of | ||
or belonging to any public body or unit of government, or any | ||
property devoted to a public use, or any other rights or | ||
easements, including any property, rights, or easements owned | ||
by the State, units of local government, or school districts, | ||
including forest preserve districts, for purposes related to | ||
the South Suburban Airport. The powers given to the Department | ||
under this Section include the power to acquire, by | ||
condemnation or otherwise, any property used for cemetery | ||
purposes within or outside of inaugural airport boundary, and | ||
to require that the cemetery be removed to a different | ||
location. The powers given to the Department under this Section | ||
include the power to condemn or otherwise acquire, and to | ||
convey, substitute property when the Department reasonably | ||
determines that monetary compensation will not be sufficient or | ||
practical just compensation for property acquired by the | ||
Department in connection with the South Suburban Airport. The | ||
acquisition of substitute property is declared to be for public | ||
use. The powers given by this Section to the Department to | ||
condemn property include the power of condemnation by | ||
quick-take under Article 20 of the Eminent Domain Act. Property | ||
acquired under this Section includes property that the | ||
Department reasonably determines will be necessary for future | ||
use, regardless of whether final regulatory or funding |
decisions have been made; provided, however, that quick-take of | ||
such property is subject to Section 25-5-45 of the Eminent | ||
Domain Act. | ||
(b) With respect to any land acquired or sought to be | ||
acquired by the Department by condemnation for the South | ||
Suburban Airport pursuant to the powers granted by Section 72 | ||
or 74 of the Aeronautics Act, the phrase "within the limitation | ||
of available appropriations" shall be deemed to require that | ||
the Department have, on the date of filing the condemnation | ||
complaint, unexpended appropriations equal to the amount of the | ||
Department's most recent offer to purchase the property.
| ||
(c) No property owned by the Department may be subject to | ||
taking by condemnation or otherwise by any unit of local | ||
government, any other airport authority, or by any agency, | ||
instrumentality, or political subdivision of the State.
| ||
Section 2-105. Rights of the Illinois Department of | ||
Transportation upon expiration or termination of the | ||
agreement.
| ||
(a) Upon the termination or expiration of the | ||
public-private agreement, including a termination for default, | ||
the Department shall have the right to take over the South | ||
Suburban Airport project and to succeed to all of the right, | ||
title, and interest in the South Suburban Airport project, | ||
subject to any liens on revenues previously granted by the | ||
contractor to any person providing financing for the South |
Suburban Airport project. | ||
(b) If the Department elects to take over the South | ||
Suburban Airport project as provided in subsection (a) of this | ||
Section, the Department may, without limitation, do the | ||
following: | ||
(1) develop, finance, construct, maintain, or operate | ||
the project, including through another public-private | ||
agreement entered into in accordance with this Act; or | ||
(2) impose, collect, retain, and use user fees, if any, | ||
for the project. | ||
(c) If the Department elects to take over the South | ||
Suburban Airport project as provided in subsection (a) of this | ||
Section, the Department may, without limitation, use the | ||
revenues, if any, for any lawful purpose, including to: | ||
(1) make payments to individuals or entities in | ||
connection with any financing of the South Suburban Airport | ||
project; | ||
(2) permit a contractor or third party to receive some | ||
or all of the revenues under the public-private agreement | ||
entered into under this Act; | ||
(3) pay development costs of the South Suburban | ||
Airport; | ||
(4) pay current operation costs of the South Suburban | ||
Airport; and | ||
(5) pay the contractor for any compensation or payment | ||
owing upon termination. |
(d) All real property acquired as a part of the South | ||
Suburban Airport shall be held in the name of the State of | ||
Illinois upon termination of the South Suburban Airport | ||
project. | ||
(e) The full faith and credit of the State or any political | ||
subdivision of the State or the Department is not pledged to | ||
secure any financing of the contractor by the election to take | ||
over the South Suburban Airport project. Assumption of | ||
development, operation, or both, of the South Suburban Airport | ||
project does not obligate the State or any political | ||
subdivision of the State or the Department to pay any | ||
obligation of the contractor.
| ||
Section 2-110. Standards for the South Suburban Airport | ||
project. The plans and specifications for the South Suburban | ||
Airport project shall comply with the following:
| ||
(1) the Department's standards for other projects | ||
of a similar nature or as otherwise provided in the | ||
public-private agreement; | ||
(2) the Professional Engineering Practice Act of | ||
1989, the Structural Engineering Practice Act of 1989, | ||
the Illinois Architecture Practice Act of 1989, and the | ||
Illinois Professional Land Surveyor Act of 1989; and | ||
(3) any other applicable State or federal | ||
standards.
|
Section 2-115. Financial arrangements. | ||
(a) The Department may apply for, execute, or endorse | ||
applications submitted by contractors and other third parties | ||
to obtain federal, State, or local credit assistance to | ||
develop, finance, maintain, or operate the South Suburban | ||
Airport project. | ||
(b) The Department may take any action to obtain federal, | ||
State, or local assistance for the South Suburban Airport | ||
project that serves the public purpose of this Act and may | ||
enter into any contracts required to receive the federal | ||
assistance. The Department may determine that it serves the | ||
public purpose of this Act for all or any portion of the costs | ||
of the South Suburban Airport project to be paid, directly or | ||
indirectly, from the proceeds of a grant or loan, line of | ||
credit, or loan guarantee made by a local, State, or federal | ||
government or any agency or instrumentality of a local, State, | ||
or federal government. This assistance may include, but not be | ||
limited to, federal credit assistance under the Transportation | ||
Infrastructure Finance and Innovation Act (TIFIA). | ||
(c) The Department may agree to make grants or loans for | ||
the development, financing, construction, management, | ||
operation, or maintenance of the South Suburban Airport project | ||
from time to time, from amounts received from the federal, | ||
State, or local government or any agency or instrumentality of | ||
the federal, State, or local government. | ||
(d) Any financing of the South Suburban Airport project may |
be in the amounts and subject to the terms and conditions | ||
contained in the public-private agreement. | ||
(e) For the purpose of financing the South Suburban Airport | ||
project, the contractor and the Department may do the | ||
following: | ||
(1) propose to use any and all revenues that may be | ||
available to them; | ||
(2) enter into grant agreements; | ||
(3) access any other funds available to the Department; | ||
and | ||
(4) accept grants from any public or private agency or | ||
entity. | ||
(f) For the purpose of financing the South Suburban Airport | ||
project, public funds may be used, mixed, and aggregated with | ||
funds provided by or on behalf of the contractor or other | ||
private entities. | ||
(g) For the purpose of financing the South Suburban Airport | ||
project, the Department is authorized to apply for, execute, or | ||
endorse applications for an allocation of tax-exempt bond | ||
financing authorization provided by Section 142(m) of the | ||
United States Internal Revenue Code, as well as financing | ||
available under any other federal law or program. | ||
(h) Any bonds, debt, other securities, or other financing | ||
issued or incurred by the contractor for the purposes of this | ||
Act shall not be deemed to constitute a debt of the State or | ||
any political subdivision of the State or a pledge of the faith |
and credit of the State or any political subdivision of the | ||
State.
| ||
Section 2-120. Labor.
| ||
(a) The public-private agreement shall require the | ||
contractor to enter into a project labor agreement.
| ||
(b) The public-private agreement shall require all | ||
construction contractors to comply with the requirements of | ||
Section 30-22 of the Illinois Procurement Code as they apply to | ||
responsible bidders and to present satisfactory evidence of | ||
that compliance to the Department, unless the South Suburban | ||
Airport project is federally funded and the application of | ||
those requirements would jeopardize the receipt or use of | ||
federal funds in support of the South Suburban Airport project.
| ||
Section 2-125. Law enforcement.
| ||
(a) All law enforcement officers of the State and of each | ||
affected local jurisdiction have the same powers and | ||
jurisdiction within the boundaries of the South Suburban | ||
Airport as they have in their respective areas of jurisdiction. | ||
(b) Law enforcement officers shall have access to the South | ||
Suburban Airport at any time for the purpose of exercising the | ||
law enforcement officers' powers and jurisdiction.
| ||
Section 2-130. Term of agreement; reversion of property to | ||
the Department.
|
(a) The Department shall terminate the contractor's | ||
authority and duties under the public-private agreement on the | ||
date set forth in the public-private agreement. | ||
(b) Upon termination of the public-private agreement, the | ||
authority and duties of the contractor under this Act cease, | ||
except for those duties and obligations that extend beyond the | ||
termination, as set forth in the public-private agreement, and | ||
all interests in the South Suburban Airport shall revert to the | ||
Department.
| ||
Section 2-135. Additional powers of the Department with | ||
respect to the South Suburban Airport.
| ||
(a) The Department may exercise any powers provided under | ||
this Act in participation or cooperation with any governmental | ||
entity and enter into any contracts to facilitate that | ||
participation or cooperation. The Department shall cooperate | ||
with other governmental entities under this Act. | ||
(b) The Department may make and enter into all contracts | ||
and agreements necessary or incidental to the performance of | ||
the Department's duties and the execution of the Department's | ||
powers under this Act. Except as otherwise required by law, | ||
these contracts or agreements are not subject to any approvals | ||
other than the approval of the Department, Governor, or federal | ||
agencies and may contain any terms that are considered | ||
reasonable by the Department and not in conflict with any | ||
provisions of this Act or other statutes, rules, or laws. |
(c) The Department may pay the costs incurred under the | ||
public-private agreement entered into under this Act from any | ||
funds available to the Department for the purpose of the South | ||
Suburban Airport under this Act or any other statute. | ||
(d) The Department and other State agencies shall not take | ||
any action that would impair the public-private agreement | ||
entered into under this Act, except as provided by law. | ||
(e) The Department may enter into an agreement between and | ||
among the contractor, the Department, and the Department of | ||
State Police concerning the provision of law enforcement | ||
assistance with respect to the South Suburban Airport under | ||
this Act. | ||
(f) The Department is authorized to enter into arrangements | ||
with the Illinois State Police related to costs incurred in | ||
providing law enforcement assistance under this Act.
| ||
Section 2-140. Prohibited local action; home rule. A unit | ||
of local government, including a home rule unit, may not take | ||
any action that would have the effect of impairing the | ||
development, construction management operation, or maintenance | ||
of the South Suburban Airport pursuant to the public-private | ||
agreement authorized under this Act. This Section is a denial | ||
and limitation of home rule powers and functions under | ||
subsection (h) of Section 6 of Article VII of the Illinois | ||
Constitution.
|
Section 2-145. Powers liberally construed. The powers | ||
conferred by this Act shall be liberally construed in order to | ||
accomplish their purposes and shall be in addition and | ||
supplemental to the powers conferred to the Department by any | ||
other law. If any other law or rule is inconsistent with this | ||
Act, this Act is controlling as to the authority of the | ||
Department and any public-private agreement entered into under | ||
this Act.
| ||
Section 2-150. Full and complete authority. This Act | ||
contains full and complete authority for (i) agreements and | ||
leases with private entities to carry out the activities | ||
described in this Act and (ii) the Department to take any and | ||
all actions authorized by this Act. Notwithstanding any | ||
provision of any other law to the contrary, no procedure, | ||
proceedings, publications, notices, consents, approvals, | ||
orders, or acts by the Department or any other State or local | ||
agency or official are required to enter into an agreement or | ||
lease.
| ||
Section 2-155. Prior actions. Nothing in this Act shall be | ||
deemed to invalidate any actions previously taken or commenced | ||
by the Department prior to the adoption of this Act that relate | ||
to the development of the South Suburban Airport or any | ||
acquisition of property related thereto.
|
ARTICLE 3. | ||
BROWNFIELDS REDEVELOPMENT AND INTERMODAL PROMOTION ACT | ||
Section 3-1. Short title. This Article may be cited as the | ||
Brownfields Redevelopment and Intermodal Promotion Act. | ||
References in this Article to "this Act" mean this Article.
| ||
Section 3-5. Findings. The General Assembly has determined | ||
that it is in the interest of the State of Illinois to | ||
facilitate remediation and productive re-use of brownfield | ||
sites located within specified areas and communities in | ||
Illinois; to capitalize on current trends in international | ||
trade routes by encouraging the redevelopment of brownfield | ||
sites located near existing freight assets into scattered site | ||
logistics parks and related facilities and businesses; and | ||
furthermore that it is in the interest of the State to | ||
encourage the hiring of minority and other historically | ||
disadvantaged individuals in new businesses or facilities | ||
developed with State assistance, and especially to encourage | ||
the hiring of individuals who reside in high-unemployment | ||
communities where such businesses or facilities are developed.
| ||
Section 3-10. Definitions. As used in this Act: | ||
"Affected Municipality" means a municipality whose | ||
boundaries are partially or completely within the Brownfields | ||
Redevelopment Zone and where an Eligible Project will take |
place. | ||
"Developer Agreement" means the agreement between an | ||
eligible developer or eligible employer and the Department | ||
under this Act. | ||
"Brownfield" means real property, the expansion, | ||
redevelopment, or reuse of which may be complicated by the | ||
presence or potential presence of a hazardous substance, | ||
pollutant, or contaminant; for the purposes of this Act, a | ||
property will be considered a brownfield if a prospective | ||
purchaser seeking financing from a private financial | ||
institution is required by that institution to conduct a Phase | ||
I Environmental Site Assessment (ESA), as defined by ASTM | ||
Standard E-1527-05 ("Standard Practice for Environmental Site | ||
Assessments: Phase I Environmental Site Assessment Process"). | ||
"Department" means the Department of Commerce and Economic | ||
Opportunity. | ||
"Director" means the Director of the Department of Commerce | ||
and Economic Opportunity. | ||
"Eligible Developer" means an individual, partnership, | ||
corporation, or other entity, currently and actively engaged in | ||
the development of logistics, warehousing, distribution, or | ||
light manufacturing facilities in North America, including the | ||
Managing Partner of the South Suburban Brownfields | ||
Redevelopment Zone, that owns, options, or otherwise directly | ||
controls a parcel of land that is included in a South Suburban | ||
Brownfields Redevelopment Zone Project. |
"Eligible employer" means an individual, partnership, | ||
corporation, or other entity that employs or will employ | ||
full-time employees at finished facilities on property that is | ||
within the South Suburban Brownfields Redevelopment Zone. | ||
"Employment goal" means the goal of achieving a minimum | ||
percentage of labor hours to be performed by employees who are | ||
a member of a minority group and who reside in one of the | ||
municipalities containing property that is part of the South | ||
Suburban Brownfields Redevelopment Zone. | ||
"Full-time employee" means an individual who is employed | ||
for consideration for at least 35 hours each week or who | ||
renders any other standard of service generally accepted by | ||
industry custom or practice as full-time employment. An | ||
individual for whom a W-2 is issued by a Professional Employer | ||
Organization is a full-time employee if employed in the service | ||
of the eligible employer for consideration for at least 35 | ||
hours each week or who renders any other standard of service | ||
generally accepted by industry custom or practice as full-time | ||
employment. | ||
"Eligible Project" means those projects described in | ||
Section 3-35 of this Act. | ||
"Incremental income tax" means the total amount withheld | ||
from the compensation of new employees under Article 7 of the | ||
Illinois Income Tax Act arising from employment by an eligible | ||
employer. | ||
"Infrastructure" means roads and streets, bridges, |
sidewalks, street lights, water and sewer line extensions or | ||
improvements, storm water drainage and retention facilities, | ||
gas and electric utility line extensions or improvements, and | ||
rail improvements including signalization and siding | ||
construction or repair, on publicly owned land or other public | ||
improvements that are essential to the development of a | ||
Redevelopment Zone Project. | ||
"Intermodal" means a type of international freight system | ||
that permits transshipping among sea, highway, rail and air | ||
modes of transportation through use of ANSI/International | ||
Organization for Standardization containers, line haul assets, | ||
and handling equipment. | ||
"Intermodal terminal" means an integrated facility where | ||
trailers and containers are transferred between intermodal | ||
railcars and highway carriers, including domestic and | ||
international container shipments; or an integrated facility | ||
where dry or liquid bulk and packaged commodities are | ||
transferred between conventional railroad freight cars and | ||
highway carriers. | ||
"Managing Partner" means a representative of Cook County | ||
appointed by the President of the Board of Commissioners of | ||
Cook County or a duly created instrumentality of the County | ||
which enters into an agreement with the Department as described | ||
in subsection (c) of Section 3-30 of this Act regarding the | ||
overall management and use of Increment Funds and which is | ||
authorized by the County to undertake, or to enter into |
Development agreements with third parties to undertake, | ||
activities necessary for the redevelopment of parcels | ||
designated under this Act as part of a South Suburban | ||
Brownfields Redevelopment Zone. For the purposes of this | ||
definition, a "duly created instrumentality of the county" is a | ||
company that: | ||
(1) is licensed to conduct business in the State of | ||
Illinois; | ||
(2) has (i) executed industrial developments of the | ||
type described as "eligible projects" in Section 3-35 and | ||
duly met all of its financial obligations entailed in those | ||
projects and (ii) managed each of the types of tasks | ||
described in Section 3-45 of this Act as "eligible | ||
activities", performing those activities with results that | ||
met or exceeded the objectives of the project, or otherwise | ||
possesses the business experience described in this item | ||
(2); | ||
(3) is selected through a competitive Request for | ||
Proposals process conducted according to rules and | ||
standards generally applicable to the selection of | ||
professional service contractors by the government of Cook | ||
County. | ||
"Minority" means a person who is a citizen or lawful | ||
permanent resident of the United States and who is: | ||
(i) African American, meaning a person whose origins | ||
are in any of the Black racial groups of Africa, and who |
has historically and consistently identified himself or | ||
herself as being such a person; | ||
(ii) Hispanic American or Latino American, meaning a | ||
person whose origins are in Mexico, Central or South | ||
America, or any of the Spanish speaking islands of the | ||
Caribbean (for example Cuba and Puerto Rico), regardless of | ||
race, and who has historically and consistently identified | ||
himself or herself as being such a person;
| ||
(iii) Asian or Pacific Islander American, meaning a | ||
person whose origins are in any of the original peoples of | ||
the Far East, Southeast Asia, the islands of the Pacific or | ||
the Northern Marianas, or the Indian Subcontinent, and who | ||
has historically and consistently identified himself or | ||
herself as being such a person; or | ||
(iv) Native American, meaning a person having origins | ||
in any of the original peoples of North America, and who | ||
maintain tribal affiliation or demonstrate at least | ||
one-quarter descent from such groups, and who has | ||
historically and consistently identified himself or | ||
herself as being such a person.
| ||
"New employee" means a full-time employee first employed by | ||
an eligible employer for a project that is the subject of an | ||
agreement between the Managing Partner and an eligible | ||
developer or eligible employer and who is hired after the | ||
eligible developer enters into the agreement, but does not | ||
include: |
(1) an employee of the eligible employer who performs a | ||
job that (i) existed for at least 6 months before the | ||
employee was hired and (ii) was previously performed by | ||
another employee; | ||
(2) an employee of the eligible employer who was | ||
previously employed in Illinois by a related member of the | ||
eligible employer and whose employment was shifted to the | ||
eligible employer after the eligible employer entered into | ||
the agreement; or
| ||
(3) a child, grandchild, parent, or spouse, other than | ||
a spouse who is legally separated from the individual, of | ||
any individual who has a direct or an indirect ownership | ||
interest of at least 5% in the profits, capital, or value | ||
of the eligible employer. | ||
Notwithstanding item (2) of this definition, an employee | ||
may be considered a new employee under the agreement if the | ||
employee performs a job that was previously performed by an | ||
employee who was: (i) treated under the agreement as a new | ||
employee and (ii) promoted by the eligible employer to another | ||
job. | ||
"Professional Employer Organization" means an employee | ||
leasing company, as defined in Section 206.1(A)(2) of the | ||
Unemployment Insurance Act. | ||
"Related member" means a person or entity that, with | ||
respect to the eligible employer during any portion of the | ||
taxable year, is any one of the following: |
(1) an individual stockholder, if the stockholder and | ||
the members of the stockholder's family (as defined in | ||
Section 318 of the Internal Revenue Code) own directly, | ||
indirectly, beneficially, or constructively, in the | ||
aggregate, at least 50% of the value of the eligible | ||
employer's outstanding stock; | ||
(2) a partnership, estate, or trust and any partner or | ||
beneficiary, if the partnership, estate, or trust, and its | ||
partners or beneficiaries own directly, indirectly, | ||
beneficially, or constructively, in the aggregate, at | ||
least 50% of the profits, capital, stock, or value of the | ||
eligible employer; | ||
(3) a corporation, and any party related to the | ||
corporation in a manner that would require an attribution | ||
of stock from the corporation to the party or from the | ||
party to the corporation under the attribution rules of | ||
Section 318 of the Internal Revenue Code, if the taxpayer | ||
owns directly, indirectly, beneficially, or constructively | ||
at least 50% of the value of the corporation's outstanding | ||
stock; | ||
(4) a corporation and any party related to that | ||
corporation in a manner that would require an attribution | ||
of stock from the corporation to the party or from the | ||
party to the corporation under the attribution rules of | ||
Section 318 of the Internal Revenue Code, if the | ||
corporation and all such related parties own in the |
aggregate at least 50% of the profits, capital, stock, or | ||
value of the eligible employer; or | ||
(5) a person to or from whom there is attribution of | ||
stock ownership in accordance with Section 1563(e) of the | ||
Internal Revenue Code, except, for purposes of determining | ||
whether a person is a related member under this definition, | ||
20% shall be substituted for 5% wherever 5% appears in | ||
Section 1563(e) of the Internal Revenue Code.
| ||
"South Suburban Brownfields Advisory Council" or "Advisory | ||
Council" means a body comprised of representatives of Affected | ||
Municipalities, along with experts appointed by the President | ||
of the Cook County Board of Commissioners and the Governor of | ||
Illinois, created to guide development within the South | ||
Suburban Brownfields Redevelopment Zone. | ||
"South Suburban Brownfields Redevelopment Zone Project" or | ||
"Project" means an Eligible Project, as described in Section | ||
3-35, to coordinate the redevelopment and re-use of industrial | ||
sites within the South Suburban Brownfields Redevelopment Zone | ||
in southern Cook County. | ||
"South Suburban Brownfields Redevelopment Zone", | ||
"Brownfields Redevelopment Zone" or "Zone" means the area fully | ||
encompassing all properties, acreage, and structures, | ||
including sites that conform to the Environmental Protection | ||
Agency definition of Brownfield Industrial Sites, that are | ||
zoned for industrial uses by the applicable local zoning agency | ||
and which are located within the following South Suburban Cook |
County municipalities that surround the Canadian National and | ||
Union Pacific intermodal freight terminals in Harvey and | ||
Dolton, Illinois respectively: Dixmoor, Dolton, East | ||
Hazelcrest, Harvey, Hazelcrest, Homewood, Markham, Phoenix, | ||
Posen, Riverdale, South Holland and Thornton. The South | ||
Suburban Brownfields Advisory Council shall advise the | ||
Managing Partner in regard to the selection of Projects. The | ||
composition of the Advisory Council is determined as set forth | ||
in subsection (a) of Section 3-30 of this Act.
| ||
Section 3-15. South Suburban Brownfields Redevelopment | ||
Zone Fund.
The South Suburban Brownfields Redevelopment Zone | ||
Fund is created as a special fund in the State treasury. Upon | ||
certification of the Department of Revenue following review of | ||
the amounts contained in the quarter-annual report required | ||
under paragraph 4 of Section 3-50 of this Act and subject to | ||
the limits set forth in Section 3-25 of this Act, the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the South Suburban | ||
Brownfields Redevelopment Fund an amount equal to the | ||
incremental income tax for the previous month attributable to | ||
new employees at finished facilities on property that was | ||
redeveloped as part of the South Suburban Brownfields | ||
Redevelopment Zone. These revenues may be used to pay the | ||
Managing Partner for its administrative expenses pursuant to | ||
Section 3-45 of this Act or to reimburse Eligible Developers or |
Eligible Employers for the cost of the activities detailed | ||
under Section 3-45 of this Act for Projects being undertaken | ||
within the South Suburban Brownfields Redevelopment Zone.
| ||
Section 3-20. South Suburban Brownfields Redevelopment | ||
Fund; eligible projects. In State fiscal years 2015 through | ||
2021, all moneys in the South Suburban Brownfields | ||
Redevelopment Zone Fund shall be held solely to fund eligible | ||
projects undertaken pursuant to the provisions of Section 3-35 | ||
of this Act and performed either directly by Cook County | ||
through a development agreement with the Department, by an | ||
entity designated by Cook County through a development | ||
agreement with the Department to perform specific tasks, or by | ||
an Eligible Developer or an Eligible Employer through a | ||
development agreement. All Eligible Projects are subject to | ||
review and approval by the Managing Partner and by the | ||
Department. The life span of the Fund may be extended past 2026 | ||
by law.
| ||
Section 3-25. Limitation on amounts for eligible projects.
| ||
The total amount of tax increment to be transferred to the | ||
South Suburban Increment Fund shall not exceed $3,000,000 in | ||
each State fiscal year. Any increment generated in a given | ||
State fiscal year in excess of $3,000,000 shall be retained by | ||
the State. Any revenues in the South Suburban Brownfields | ||
Redevelopment Fund not used in a given fiscal year may be |
rolled over into subsequent fiscal years. Use of the Fund to | ||
pay or reimburse eligible expenses shall not preclude the | ||
receipt of benefits from any Enterprise Zone, Tax Increment | ||
Finance District, property tax abatement program, or other | ||
business development program of a federal, State, or local | ||
economic development program that may be available to the | ||
project, and any brownfield site included in an agreement with | ||
an eligible developer or eligible employer shall remain fully | ||
eligible for all State and Federal tax incentives and grants | ||
specifically related to brownfield remediation.
| ||
Section 3-30. Managing Partner; Advisory Council; | ||
responsibilities. | ||
(a) The Managing Partner shall report its recommendations | ||
to the Advisory Council. The Advisory Council consists of two | ||
members appointed by the Governor of the State of Illinois, two | ||
members appointed by the President of the Cook County Board of | ||
Commissioners and five members selected by the Affected | ||
Municipalities to represent them. All members shall serve for a | ||
term of 3 years. Upon expiration of each member's term, a | ||
successor shall be appointed for a term of 3 years. Vacancies | ||
on the Advisory Council shall be filled in the same manner as | ||
the original appointments and any members so appointed shall | ||
serve during the remainder of the term for which the vacancy | ||
occurred. The appointments shall be made within 90 days of the | ||
effective date of this Act. Five members shall constitute a |
quorum. The Council shall elect a Chairperson amongst its | ||
members by simple majority vote. Members shall serve without | ||
compensation and accurate minutes shall be kept of all meetings | ||
of the Advisory Council. The Advisory Council shall meet no | ||
less frequently than quarterly and a meeting may be called by | ||
the Chairperson or any four members of the Board. The | ||
relationship between the Managing Partner and the Advisory | ||
Council shall be set forth in an agreement among the parties.
| ||
(b) The Managing Partner is responsible for ensuring that, | ||
in consultation with the Advisory
Board, the acreage designated | ||
as part of the Zone is redeveloped to simultaneously maximize | ||
the following: | ||
(1) Protection and improvement of the natural | ||
environment and the remediation of brownfield industrial | ||
property within the Brownfield Redevelopment Zone. | ||
(2) Restoration of industrially zoned land to its best | ||
and highest use, defined here as the highest possible | ||
number of new jobs in logistics or manufacturing operations | ||
and the highest levels of new business revenues. | ||
(3) Employment of local low and moderate income | ||
residents of the Zone and minority residents of the Zone | ||
and contracting with local minority-owned firms, to the | ||
extent consistent with Cook County policies and existing | ||
law.
| ||
(c) In order to fulfill the responsibilities set forth in | ||
subsection (b) of this Section, the Managing Partner has the |
following powers and duties, which shall collectively comprise | ||
its program administration tasks: | ||
(1) Create, gain approval from the Director for, and | ||
regularly update, a master plan for the redevelopment of | ||
properties and the use of the Fund, for review by the | ||
Advisory Board and the Director, including the following | ||
elements: | ||
(A) An explanation of how the features of the | ||
master plan allow the Managing Partner to fulfill the | ||
broad responsibility outlined in this Section. | ||
(B) The tasks that the Managing Partner will | ||
undertake, directly or through assistance in the | ||
negotiation of development agreements with eligible | ||
developers or eligible employers, to acquire, | ||
assemble, remediate, prepare for development, | ||
redevelop, or market parcels that are part of the Zone.
| ||
(C) The criteria by which the Managing Partner will | ||
evaluate and select from among potential eligible | ||
projects to carry out its basic responsibilities as | ||
outlined in this Section, including criteria that will | ||
fulfill the following programmatic goals: (i) at least | ||
30% of labor hours must be performed by members of | ||
minority groups who reside in the municipalities where | ||
the Zone operates, and (ii) at least 20% of the dollar | ||
value of contracts and subcontracts must be held by | ||
minority-owned firms that are based in the |
municipalities where the Zone operates. | ||
(D) Methods the Managing Partner employed to | ||
receive and incorporate input on the master plan from a | ||
broad range of residents and stakeholders within the | ||
municipalities where the Zone operates, and methods it | ||
will employ to publicize the master plan so that it is | ||
constantly available for public review. | ||
(E) Documentation of the master plan's consistency | ||
with the applicable metropolitan planning | ||
organization's current regional comprehensive plan and | ||
regional Transportation Improvement Plan (TIP), and | ||
with the current State Transportation Improvement Plan | ||
(STIP). | ||
(2) Develop and maintain a current database or set of | ||
databases with detailed information including: | ||
(A) All industrially zoned real estate properties | ||
that are part of the Zone, including information | ||
concerning each property's ownership; current or | ||
delinquent tax status; proximity to major elements of | ||
freight infrastructure; status as a potential or | ||
designated brownfield; and any other information to | ||
support the marketing and redevelopment of properties | ||
that are part of the Zone.
| ||
(B) All major elements of infrastructure that | ||
serve the properties that are part of the Zone, | ||
including the capacity and state of repair of rail |
lines and spurs, roadways, water, sewage, and power | ||
systems. | ||
(C) Names of minority-owned contracting firms that | ||
are based in municipalities containing property that | ||
is included in the Zone and wish to be hired by | ||
eligible developers or eligible employers, including | ||
the qualifications and contact information for these | ||
contractors.
| ||
(D) Names of individuals who are residents of | ||
municipalities containing property that is part of the | ||
Zone and are members of a minority group, who wish to | ||
be employed by eligible developers or eligible | ||
employers, including the qualifications and contact | ||
information for these residents.
| ||
(3) Execute its master plan through a series of | ||
eligible activities as outlined in Section 3-45 of this | ||
Act, governed by agreements. | ||
(4) Evaluate project proposals to determine their | ||
appropriateness and priority for funding based on the | ||
evaluation criteria defined in the master plan. | ||
(5) Negotiate and monitor agreements with Affected | ||
Municipalities, eligible developers and eligible | ||
employers. | ||
(6) Maintain records of activities and financial | ||
transactions including regular reports to the Department | ||
and an annual certified public audit. |
(7) Publish and make publicly available an annual | ||
report detailing local minority hiring and contracting | ||
that has resulted from the use of revenues in the Fund, to | ||
include the following: (A) the total number of labor hours | ||
performed by new employees who work at finished facilities | ||
located on property that is part of the Zone and who (i) | ||
are members of a minority group, and (ii) reside in one of | ||
the municipalities containing property that is part of the | ||
Zone; (B) the total number of labor hours performed by all | ||
new employees who work at finished facilities located on | ||
property that is part of the Zone; (C) the total dollar | ||
value of contracted or subcontracted services reimbursed | ||
with revenues from the Fund and that were performed by | ||
firms that are (i) minority-owned, and (ii) based in one of | ||
the municipalities containing property that is part of the | ||
Zone; (D) the total dollar value of contracted or | ||
subcontracted services reimbursed with revenues from the | ||
Fund; and (E) an explanation of concrete steps that will be | ||
taken if these values do not meet the programmatic goals | ||
that (i) at least 30% of labor hours must be performed by | ||
members of local minority groups, and (ii) at least 20% of | ||
the dollar value of contracts and subcontracts must be held | ||
by local minority-owned firms. | ||
(8) Report to the Director quarterly on the progress of | ||
executing the master plan and eligible activities.
| ||
(d) The Department shall manage and allocate all South |
Suburban Brownfields Redevelopment Fund revenues subject to | ||
the Director's finding that funds are being used to execute the | ||
master plan for redevelopment of properties that are part of | ||
the Zone.
| ||
The Managing Partner may, at its discretion, contract with | ||
an entity of its choosing to support these program | ||
administration tasks.
| ||
Section 3-35. Eligible projects.
Funds may be used only for | ||
projects that are necessary for the establishment of a facility | ||
classified under the current edition of the Urban Land | ||
Institute's "Guide to Classifying Industrial Property" in one | ||
of the following primary categories: warehouse distribution, | ||
manufacturing (light or metal fabrication), or freight | ||
forwarding; where the secondary categories under warehouse | ||
distribution include regional, bulk, and rack-supported | ||
warehouses as well as both heavy and refrigerated distribution | ||
facilities; and where the secondary categories under | ||
manufacturing include parts assembly or packaging plants, food | ||
processing plants, and metal working plants that fashion | ||
complete products or components of machinery, transportation | ||
equipment, appliances, or construction elements and where the | ||
secondary category under freight forwarding includes truck | ||
terminals. Projects must adhere to applicable local and | ||
regional zoning regulations. Projects may consist of new | ||
construction or expansion of existing facilities so long as the |
expansion results in the creation of new jobs. Projects must | ||
consist of a set of activities undertaken as part of an | ||
agreement to bring back into productive use a brownfield | ||
property that is part of the Zone, including activities defined | ||
as eligible purposes of funds in Section 3-45 of this Act.
| ||
Section 3-40. Prohibited projects. Funds shall not be used | ||
to support projects that create the following types of | ||
permanent facilities and structures: | ||
(i) any type or kind of processing, handling, or sorting | ||
facility for any kind of municipal or private liquid or solid | ||
waste; | ||
(ii) any type or kind of intermodal or multimodal transfer | ||
station for any kind of municipal or private liquid or solid | ||
waste; or | ||
(iii) container storage yards that are not part of a larger | ||
facility whose primary function is the maintenance, repair, and | ||
rebuilding of transportation equipment including intermodal | ||
containers and trailers, container chassis, mechanical lift | ||
equipment, hoisting tractors, and over-the-road tractors.
| ||
Temporary or short-term processing or transfer facilities | ||
specifically used as part of an approved environmental | ||
remediation plan for a specific site or parcel under an | ||
agreement are permitted.
| ||
Section 3-45. Eligible activities. Funds held in the South |
Suburban Brownfields Redevelopment Fund may be expended for the | ||
following purposes:
| ||
(1) Payment of costs undertaken directly by the | ||
Managing Partner or reimbursement of costs incurred by an | ||
eligible developer or eligible employer as part of the | ||
execution of an agreement, any of which services may be | ||
subcontracted out to third parties for the following | ||
activities: | ||
(A) environmental site assessments, site | ||
investigations, remediation action plans, and | ||
remediation of brownfield sites located on property | ||
where any portion of an eligible project is taking | ||
place; | ||
(B) land acquisition and site assembly, site | ||
development plans, and demolition of derelict or | ||
outdated structures. | ||
(C) recruiting and training of individuals who are | ||
both (i) members of a minority group, and (ii) residing | ||
in one of the municipalities containing property that | ||
is part of the Zone, for employment in logistics or | ||
light manufacturing, such as through pre-employment | ||
services, pre-apprenticeship training, apprenticeship | ||
training, and skills training; expenditures for these | ||
recruiting or training activities shall not exceed 20% | ||
of the total dollars transferred to the South Suburban | ||
Increment Fund in any fiscal year or 15% of the total |
dollars transferred to this Fund during the entire | ||
period of the Fund's existence.
| ||
(2) Payment of the costs of repairing or upgrading | ||
public infrastructure on publicly owned land within the | ||
Zone, including rights of way, provided such | ||
infrastructure is on public property that is either | ||
included within the Brownfields Redevelopment Zone or | ||
which is essential to the development of a Project. | ||
In agreements with for-profit eligible developers and | ||
employers governing redevelopment of privately held land, | ||
reimbursements must first and foremost prioritize the | ||
activities described in item (A). | ||
(3) Program administration costs. The Managing Partner | ||
may request up to a total of 15% of amounts in the Fund | ||
over the course of the fiscal year to support its | ||
responsibilities in that fiscal year or in prior years as | ||
detailed in Section 3-30 of this Act. The Managing Partner | ||
must find additional funds for any program administration | ||
costs not covered by the 15%. Subject to the Department's | ||
approval, the Managing Partner may impose a reasonable fee | ||
upon eligible developers and eligible employers who submit | ||
proposals, for purposes of processing these applications | ||
and performing such due diligence as may be necessary to | ||
assess overall feasibility of the proposed projects and | ||
their consistency with the development objectives of this | ||
Act and the Zone Master Plan as discussed in Section 3-30 |
of this Act. Those fees may not exceed 2% of the dollar | ||
amount requested from the Fund for the proposed project, | ||
and the Managing Partner may use these fees to support | ||
program administration. The income to the Managing Partner | ||
generated by those fees shall be counted as part of the 15% | ||
of total transfers to the Fund permitted for the Managing | ||
Partner's compensation.
| ||
Section 3-50. Agreements with Eligible Developers and | ||
Affected Municipalities.
Prior to the expenditure of any | ||
amounts from the Fund (except for administration costs of the | ||
Managing Partner which may be requested periodically), the | ||
Department and the Affected Municipality shall enter into an | ||
agreement which has been recommended by the Managing Partner | ||
with an Eligible Developer or Eligible Employer who is seeking | ||
reimbursement under this Act. The agreement must contain all of | ||
the following:
| ||
(1) A detailed description of the project that is the | ||
subject of the agreement, including the location of the | ||
project, the expected number of jobs to be created by the | ||
project, and a list of the costs incurred or to be incurred | ||
by the eligible developer or employer for eligible | ||
activities, excluding any amounts that are to be funded | ||
through other public sources. | ||
(2) A requirement that the eligible developer or | ||
eligible employer maintain operations at the project |
location, stated as a minimum number of years not to exceed | ||
10 years. | ||
(3) A specific method for determining the number of new | ||
employees attributable to the project. | ||
(4) A requirement that the eligible developer or | ||
eligible employer report on a quarterly basis to the | ||
Managing Partner, the Department, and the Department of | ||
Revenue the number of new employees and the incremental | ||
income tax withheld in connection with the new employees. | ||
(5) A provision authorizing the Department to verify | ||
with the Department of Revenue the amounts reported under | ||
paragraph (4) and to report this information to the | ||
Managing Partner. | ||
(6) A provision authorizing the Department of Revenue | ||
to audit the information reported under paragraph (4). | ||
(7) A plan for how the eligible developer or eligible | ||
employer will encourage local low and moderate income and | ||
minority hiring and minority contracting, including | ||
specific employment and contracting goals; plans for | ||
recruiting, training, and retaining local minority | ||
employees; plans for identifying and soliciting bids from | ||
local minority-owned firms for contracted or subcontracted | ||
services; a list of two or more community organizations | ||
that it plans to work with to achieve those goals and | ||
plans; and a specific method for determining and reporting | ||
on the fulfillment of local minority and low and moderate |
income hiring and minority contracting goals. | ||
(8) A commitment from the eligible developer or | ||
eligible employer to work with the City-County Office of | ||
Workforce Employment and to consider referrals of trained | ||
workers from such Office on a timely and non-discriminatory | ||
basis. | ||
(9) Documentation that any road improvements that are | ||
part of the agreement are consistent with the current | ||
regional Transportation Improvement Plan (TIP) and the | ||
State Transportation Improvement Plan (STIP). | ||
(10) Evidence of approval of the Eligible Project by | ||
the Affected Municipality or Municipalities following such | ||
public hearings and public notice as may be required by | ||
Illinois law in regard to such Eligible Projects.
| ||
Section 3-55. Rules.
The Department and the Department of | ||
Revenue may promulgate rules necessary to implement this Act.
| ||
ARTICLE 4. | ||
SOUTH SUBURBAN AIRPORT AMENDATORY PROVISIONS | ||
Section 4-5. The Department of Transportation Law of the
| ||
Civil Administrative Code of Illinois is amended by changing | ||
Section 2705-220 as follows:
| ||
(20 ILCS 2705/2705-220) |
Sec. 2705-220. Public private partnerships for | ||
transportation. The Department may exercise all powers granted | ||
to it under the Public Private Agreements for the Illiana | ||
Expressway Act and the Public-Private Agreements for the South | ||
Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10.)
| ||
Section 4-10. The Archaeological and Paleontological | ||
Resources Protection Act is amended by adding Section 1.75 as | ||
follows:
| ||
(20 ILCS 3435/1.75 new) | ||
Sec. 1.75. South Suburban Airport. The Illinois Department | ||
of Transportation, and any person acting on its behalf under a | ||
public-private agreement entered into in accordance with the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
is exempt from the permit requirements of this Act, provided | ||
that the Illinois Department of Transportation, or any such | ||
person, takes reasonable steps to comply with the provisions of | ||
this Act so long as compliance does not interfere with the | ||
design, development, operation, or maintenance of the South | ||
Suburban Airport or the exercise of their powers under the | ||
Public-Private Agreements for the South Suburban Airport Act.
| ||
Section 4-15. The Human Skeletal Remains Protection Act is | ||
amended by adding Section 4.75 as follows:
|
(20 ILCS 3440/4.75 new) | ||
Sec. 4.75. South Suburban Airport. The Illinois Department | ||
of Transportation, and any person acting on its behalf under a | ||
public-private agreement entered into in accordance with the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
is exempt from the permit requirements of this Act, provided | ||
that the Illinois Department of Transportation, or any such | ||
person, takes reasonable steps to comply with the provisions of | ||
this Act so long as compliance does not interfere with the | ||
design, development, operation, or maintenance of the South | ||
Suburban Airport or the exercise of their powers under the | ||
Public-Private Agreements for the South Suburban Airport Act.
| ||
Section 4-20. The Illinois Finance Authority Act is amended | ||
by adding Section 825-106.5 as follows:
| ||
(20 ILCS 3501/825-106.5 new) | ||
Sec. 825-106.5. South Suburban Airport financing. For the | ||
purpose of financing the South Suburban Airport under the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
the Authority is authorized to apply for an allocation of | ||
tax-exempt bond financing authorization provided by Section | ||
142(m) of the United States Internal Revenue Code, as well as | ||
financing available under any other federal law or program.
|
Section 4-25. The State Finance Act is amended by adding | ||
Section 5.826 as follows:
| ||
(30 ILCS 105/5.826 new) | ||
Sec. 5.826. The South Suburban Airport Improvement Fund.
| ||
Section 4-30. The Public Construction Bond Act is amended | ||
by changing Section 1.5 as follows:
| ||
(30 ILCS 550/1.5) | ||
Sec. 1.5. Public private agreements. This Act applies to | ||
any public private agreement entered into under the Public | ||
Private Agreements for the Illiana Expressway Act or the | ||
Public-Private Agreements for the South Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10.)
| ||
Section 4-35. The Employment of Illinois Workers on Public | ||
Works Act is amended by changing Section 2.5 as follows:
| ||
(30 ILCS 570/2.5) | ||
Sec. 2.5. Public private agreements. This Act applies to | ||
any public private agreement entered into under the Public | ||
Private Agreements for the Illiana Expressway Act and the | ||
Public-Private Agreements for the South Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10.)
|
Section 4-40. The Business Enterprise for Minorities, | ||
Females, and Persons with
Disabilities Act is amended by | ||
changing Section 2.5 as follows:
| ||
(30 ILCS 575/2.5) | ||
(Section scheduled to be repealed on June 30, 2016) | ||
Sec. 2.5. Public private agreements. This Act applies to | ||
any public private agreement entered into under the Public | ||
Private Agreements for the Illiana Expressway Act and the | ||
Public-Private Agreements for the South Suburban Airport Act .
| ||
(Source: P.A. 96-913, eff. 6-9-10 .)
| ||
Section 4-45. The Retailers' Occupation Tax Act is amended | ||
by adding Section 1s as follows:
| ||
(35 ILCS 120/1s new) | ||
Sec. 1s. Building materials exemption; South Suburban | ||
Airport public-private partnership. | ||
(a) Each retailer that makes a qualified sale of building | ||
materials to be incorporated into the South Suburban Airport as | ||
defined in the Public-Private Agreements for the South Suburban | ||
Airport Act, by remodeling, rehabilitating, or new | ||
construction, may deduct receipts from those sales when | ||
calculating the tax imposed by this Act. | ||
(b) As used in this Section, "qualified sale" means a sale | ||
of building materials that will be incorporated into the South |
Suburban Airport for which a Certificate of Eligibility for | ||
Sales Tax Exemption has been issued by the Illinois Department | ||
of Transportation, which has authority over the project. | ||
(c) To document the exemption allowed under this Section, | ||
the retailer must obtain from the purchaser a copy of the | ||
Certificate of Eligibility for Sales Tax Exemption issued by | ||
the Illinois Department of Transportation, which has | ||
jurisdiction over the project into which the building materials | ||
will be incorporated is located. The Certificate of Eligibility | ||
for Sales Tax Exemption must contain all of the following: | ||
(1) statement that the project identified in the | ||
Certificate meets all the requirements of the Illinois | ||
Department of Transportation; | ||
(2) the location or address of the project; and | ||
(3) the signature of the Secretary of the Illinois | ||
Department of Transportation, which has authority over the | ||
South Suburban Airport or the Secretary's delegate. | ||
(d) In addition to meeting the requirements of subsection | ||
(c) of this Act, the retailer must obtain a certificate from | ||
the purchaser that contains all of the following: | ||
(1) a statement that the building materials are being | ||
purchased for incorporation into the South Suburban | ||
Airport in accordance with the Public-Private Agreements | ||
for the South Suburban Airport Act; | ||
(2) the location or address of the project into which | ||
the building materials will be incorporated; |
(3) the name of the project; | ||
(4) a description of the building materials being | ||
purchased; and | ||
(5) the purchaser's signature and date of purchase. | ||
(e) This Section is exempt from Section 2-70 of this Act.
| ||
Section 4-50. The Property Tax Code is amended by changing | ||
Section 15-55 as follows:
| ||
(35 ILCS 200/15-55)
| ||
Sec. 15-55. State property.
| ||
(a) All property belonging to the State of Illinois
is | ||
exempt. However, the State agency holding title shall file the | ||
certificate
of ownership and use required by Section 15-10, | ||
together with a copy of any
written lease or agreement, in | ||
effect on March 30 of the assessment year,
concerning parcels | ||
of 1 acre or more, or an explanation of the terms of any
oral | ||
agreement under which the property is leased, subleased or | ||
rented.
| ||
The leased property shall be assessed to the lessee and the | ||
taxes thereon
extended and billed to the lessee, and collected | ||
in the same manner as
for property which is not exempt. The | ||
lessee shall be liable
for the taxes and no lien shall attach | ||
to the property of the State.
| ||
For the purposes of this Section, the word "leases" | ||
includes
licenses, franchises, operating agreements and other |
arrangements under which
private individuals, associations or | ||
corporations are granted the right to use
property of the | ||
Illinois State Toll Highway Authority and includes all property
| ||
of the Authority used by others without regard to the size of | ||
the leased
parcel.
| ||
(b) However, all property of every kind belonging to the | ||
State of
Illinois, which
is or may hereafter be leased to the | ||
Illinois Prairie Path Corporation, shall
be exempt from all | ||
assessments, taxation or collection, despite the making of
any | ||
such lease, if it is used for:
| ||
(1) conservation, nature trail or any other | ||
charitable,
scientific,
educational or recreational | ||
purposes with public benefit, including the
preserving and | ||
aiding in the preservation of natural areas, objects, | ||
flora,
fauna or biotic communities;
| ||
(2) the establishment of footpaths, trails and other | ||
protected
areas;
| ||
(3) the conservation of the proper use of natural
| ||
resources or the promotion of the study of plant and animal | ||
communities and
of other phases of ecology, natural history | ||
and conservation;
| ||
(4) the promotion of education in the fields of nature,
| ||
preservation and
conservation; or
| ||
(5) similar public recreational activities conducted | ||
by the
Illinois
Prairie
Path Corporation.
| ||
No lien shall attach to the property of the State. No tax |
liability shall
become the obligation of or be enforceable | ||
against Illinois Prairie Path
Corporation.
| ||
(c) If the State sells the
James R.
Thompson Center
or the | ||
Elgin Mental Health Center and surrounding land located at 750 | ||
S.
State Street,
Elgin, Illinois, as provided in subdivision | ||
(a)(2) of Section 7.4 of
the State Property Control Act,
to
| ||
another entity whose property is not exempt and immediately | ||
thereafter enters
into a
leaseback or other agreement that | ||
directly or indirectly gives the State a
right to use,
control, | ||
and possess the property, that portion of the property leased | ||
and
occupied exclusively by the State shall remain exempt under | ||
this
Section.
For the property to remain exempt under this | ||
subsection (c), the State must
retain an
option to purchase the | ||
property at a future date or, within the limitations
period for
| ||
reverters, the property must revert back to the State.
| ||
If the property has been conveyed as described in this | ||
subsection (c), the
property
is no longer exempt pursuant to | ||
this Section as of the date when:
| ||
(1) the right of the State to use, control, and possess | ||
the property has
been
terminated; or
| ||
(2) the State no longer has an option to
purchase or | ||
otherwise acquire the property and
there is no provision | ||
for a reverter of the property to the State
within the | ||
limitations period for reverters.
| ||
Pursuant to Sections 15-15 and 15-20 of this Code, the | ||
State shall notify the
chief
county assessment officer of any |
transaction under this subsection (c). The
chief county
| ||
assessment officer shall determine initial and continuing | ||
compliance with the
requirements of this Section for tax | ||
exemption. Failure to notify the chief
county
assessment | ||
officer of a transaction under this subsection (c) or to | ||
otherwise
comply with
the requirements of Sections 15-15 and | ||
15-20 of this Code shall, in the
discretion of the
chief county | ||
assessment officer, constitute cause to terminate the | ||
exemption,
notwithstanding any other provision of this Code.
| ||
(c-1) If the Illinois State Toll Highway Authority sells | ||
the
Illinois State Toll Highway Authority headquarters | ||
building and surrounding
land,
located at 2700 Ogden Avenue, | ||
Downers Grove, Illinois
as provided in subdivision (a)(2) of | ||
Section 7.5 of
the State Property Control Act,
to
another | ||
entity whose property is not exempt and immediately thereafter | ||
enters
into a
leaseback or other agreement that directly or | ||
indirectly gives the State or the
Illinois State Toll Highway | ||
Authority a
right to use,
control, and possess the property, | ||
that portion of the property leased and
occupied exclusively by | ||
the State or the Authority shall remain exempt under
this
| ||
Section.
For the property to remain exempt under this | ||
subsection (c), the Authority must
retain an
option to purchase | ||
the property at a future date or, within the limitations
period | ||
for
reverters, the property must revert back to the Authority.
| ||
If the property has been conveyed as described in this | ||
subsection (c), the
property
is no longer exempt pursuant to |
this Section as of the date when:
| ||
(1) the right of the State or the Authority to use, | ||
control, and possess
the
property has
been
terminated; or
| ||
(2) the Authority no longer has an option to
purchase | ||
or otherwise acquire the property and
there is no provision | ||
for a reverter of the property to the Authority
within the | ||
limitations period for reverters.
| ||
Pursuant to Sections 15-15 and 15-20 of this Code, the | ||
Authority
shall notify the
chief
county assessment officer of | ||
any transaction under this subsection (c). The
chief county
| ||
assessment officer shall determine initial and continuing | ||
compliance with the
requirements of this Section for tax | ||
exemption. Failure to notify the chief
county
assessment | ||
officer of a transaction under this subsection (c) or to | ||
otherwise
comply with
the requirements of Sections 15-15 and | ||
15-20 of this Code shall, in the
discretion of the
chief county | ||
assessment officer, constitute cause to terminate the | ||
exemption,
notwithstanding any other provision of this Code.
| ||
(d) The fair market rent of each parcel of real property in | ||
Will
County owned by the State of Illinois for the purpose of | ||
developing an airport
by the Department of Transportation shall | ||
include the assessed value of
leasehold tax. The lessee of each | ||
parcel of real property in Will
County owned by
the
State of | ||
Illinois for the purpose of developing an airport by the | ||
Department of
Transportation shall not be liable for the taxes | ||
thereon. In order for the
State to
compensate taxing districts |
for
the leasehold tax under this paragraph
the Will County | ||
Supervisor of Assessments shall
certify, in
writing, to the
| ||
Department of Transportation, the amount of leasehold taxes
| ||
extended for the 2002 property tax
year for
each such exempt | ||
parcel.
The Department of Transportation shall pay to the Will
| ||
County
Treasurer, from the Tax Recovery Fund, on or before July | ||
1 of each
year, the amount of leasehold taxes for each such | ||
exempt parcel as certified
by the Will County Supervisor of | ||
Assessments. The tax compensation shall
terminate
on
December | ||
31, 2020. It is the duty of the Department of Transportation to | ||
file
with the
Office of the Will County Supervisor of | ||
Assessments an affidavit stating the
termination
date for | ||
rental of each such parcel due to airport construction. The | ||
affidavit
shall include
the property identification number for | ||
each such parcel. In no instance shall
tax
compensation for | ||
property owned by the State be deemed delinquent or bear
| ||
interest. In
no instance shall a lien attach to the property of | ||
the State. In no instance
shall the State
be required to pay | ||
leasehold tax compensation in excess of the Tax
Recovery Fund's | ||
balance.
| ||
(e) Public Act 81-1026 applies to all leases or agreements | ||
entered into
or
renewed on or after September 24, 1979.
| ||
(f) Notwithstanding anything to the contrary in this Code, | ||
all property owned by the State that is the Illiana Expressway, | ||
as defined in the Public Private Agreements for the Illiana | ||
Expressway Act, and that is used for transportation purposes |
and that is leased for those purposes to another entity whose | ||
property is not exempt shall remain exempt, and any leasehold | ||
interest in the property shall not be subject to taxation under | ||
Section 9-195 of this Act. | ||
(g) Notwithstanding anything to the contrary in this | ||
Section, all property owned by the State or the Illinois State | ||
Toll Highway Authority that is defined as a transportation | ||
project under the Public-Private Partnerships for | ||
Transportation Act and that is used for transportation purposes | ||
and that is leased for those purposes to another entity whose | ||
property is not exempt shall remain exempt, and any leasehold | ||
interest in the property shall not be subject to taxation under | ||
Section 9-195 of this Act. | ||
(h) Notwithstanding anything to the contrary in this Code, | ||
all property owned by the State that is the South Suburban | ||
Airport, as defined in the Public-Private Agreements for the | ||
South Suburban Airport Act, and that is used for airport | ||
purposes and that is leased for those purposes to another | ||
entity whose property is not exempt shall remain exempt, and | ||
any leasehold interest in the property shall not be subject to | ||
taxation under Section 9-195 of this Act. | ||
(Source: P.A. 96-192, eff. 8-10-09; 96-913, eff. 6-9-10; | ||
97-502, eff. 8-23-11.)
| ||
Section 4-55. The Foreign Trade Zones Act is amended by | ||
changing Section 1 as follows:
|
(50 ILCS 40/1) (from Ch. 24, par. 1361)
| ||
Sec. 1.
Each of the following units of State or local | ||
government and public or
private corporations shall have the | ||
power to apply to proper authorities of
the United States of | ||
America pursuant to appropriate law for the right to
establish, | ||
operate, maintain and lease foreign trade zones and sub-zones
| ||
within its corporate limits or within limits established | ||
pursuant to
agreement with proper authorities of the United | ||
States of America, as the
case may be, and to establish, | ||
operate, maintain and lease such foreign
trade zones and | ||
sub-zones:
| ||
(a) The City of East St. Louis.
| ||
(b) The Bi-State Authority, Lawrenceville - Vincennes
| ||
Airport.
| ||
(c) The Waukegan Port district.
| ||
(d) The Illinois Valley Regional Port District.
| ||
(e) The Economic Development Council, Inc. located in the
| ||
area of the United States Customs Port of Entry for Peoria,
| ||
pursuant to authorization granted by the county boards in the
| ||
geographic area served by the proposed foreign trade zone.
| ||
(f) The Greater Rockford Airport Authority.
| ||
(f-5) The Illinois Department of Transportation, with | ||
respect to the South Suburban Airport. | ||
(g) After the effective date of this amendatory Act of | ||
1984, any county,
city, village or town within the State or a |
public or private corporation
authorized or licensed to do | ||
business in the State or any combination thereof
may apply to | ||
the Foreign Trade Zones Board, United States Department of
| ||
Commerce, for the right to establish, operate and maintain a | ||
foreign trade
zone and sub-zones. For the purposes of this | ||
Section, such foreign trade
zone or sub-zones may be | ||
incorporated outside the corporate boundaries or
be made up of | ||
areas from adjoining counties or states.
| ||
(h) No foreign trade zone may be established within 50 | ||
miles of an existing
zone situated in a county with 3,000,000 | ||
or more inhabitants or within 35
miles of an existing zone | ||
situated in a county with less than 3,000,000
inhabitants, such | ||
zones having been
created pursuant to this Act without the | ||
permission of the authorities
which established the existing | ||
zone.
| ||
(Source: P.A. 85-471.)
| ||
Section 4-60. The Downstate Forest Preserve District Act is | ||
amended by changing Section 5e as follows:
| ||
(70 ILCS 805/5e) (from Ch. 96 1/2, par. 6308e)
| ||
Sec. 5e. Property owned by a forest preserve district and | ||
property in which a forest preserve district is the grantee of | ||
a conservation easement or the grantee of a conservation right | ||
as defined in Section 1(a) of the Real Property Conservation | ||
Rights Act shall not be
subject to eminent domain or |
condemnation proceedings, except as otherwise
provided in | ||
Section 15 of the O'Hare Modernization Act and Section 2-100 of | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act .
| ||
(Source: P.A. 95-111, eff. 8-13-07.)
| ||
Section 4-65. The Vital Records Act is amended by changing | ||
Section 21 as follows:
| ||
(410 ILCS 535/21) (from Ch. 111 1/2, par. 73-21)
| ||
Sec. 21.
(1) The funeral director or person acting as such | ||
who first
assumes custody of a dead body or fetus shall make a | ||
written report to the
registrar of the district in which death | ||
occurred or in which the body or
fetus was found within 24 | ||
hours after taking custody of the body or fetus
on a form | ||
prescribed and furnished by the State Registrar and in | ||
accordance
with the rules promulgated by the State Registrar. | ||
Except as specified in
paragraph (2) of this Section, the | ||
written report shall serve as a permit
to transport, bury or | ||
entomb the body or fetus within this State, provided
that the | ||
funeral director or person acting as such shall certify that | ||
the
physician in charge of the patient's care for the illness | ||
or condition
which resulted in death has been contacted and has | ||
affirmatively stated
that he will sign the medical certificate | ||
of death or the fetal death
certificate. If a funeral director
| ||
fails to file written
reports under this Section in a timely |
manner, the local registrar
may suspend the funeral director's | ||
privilege of filing written
reports by mail.
In a county with a | ||
population greater than 3,000,000, if a funeral director
or | ||
person acting as such inters or entombs a dead body
without | ||
having previously certified that the physician in charge of the
| ||
patient's care for the illness or condition that resulted in | ||
death has been
contacted and has affirmatively stated that he | ||
or she will sign the medical
certificate of death,
then that | ||
funeral
director or person acting as such
is responsible for | ||
payment of the specific costs incurred by the county
medical | ||
examiner in
disinterring and reinterring or reentombing
the | ||
dead body.
| ||
(2) The written report as specified in paragraph (1) of | ||
this Section shall
not serve as a permit to:
| ||
(a) Remove body or fetus from this State;
| ||
(b) Cremate the body or fetus; or
| ||
(c) Make disposal of any body or fetus in any manner | ||
when death is subject
to the coroner's or medical | ||
examiner's investigation.
| ||
(3) In accordance with the provisions of paragraph (2) of | ||
this Section
the funeral director or person acting as such who | ||
first assumes custody
of a dead body or fetus shall obtain a | ||
permit for disposition of such
dead human body prior to final | ||
disposition or removal from the State of the
body or fetus. | ||
Such permit shall be issued by the registrar of the
district | ||
where death occurred or the body or fetus was found. No such
|
permit shall be issued until a properly completed certificate | ||
of death has
been filed with the registrar. The registrar shall | ||
insure the issuance of
a permit for disposition within an | ||
expedited period of time to accommodate
Sunday or holiday | ||
burials of decedents whose time of death and religious
tenets | ||
or beliefs necessitate Sunday or holiday burials.
| ||
(4) A permit which accompanies a dead body or fetus brought | ||
into this
State shall be authority for final disposition of the | ||
body or fetus in this
State, except in municipalities where | ||
local ordinance requires the issuance
of a local permit prior | ||
to disposition.
| ||
(5) A permit for disposition of a dead human body shall be | ||
required
prior to disinterment of a dead body or fetus, and | ||
when the disinterred
body is to be shipped by a common carrier. | ||
Such permit shall be issued to
a licensed funeral director or | ||
person acting as such, upon proper
application, by the local | ||
registrar of the district in which disinterment
is to be made. | ||
In the case of disinterment, proper application shall
include a | ||
statement providing the name and address of any surviving | ||
spouse
of the deceased, or, if none, any surviving children of | ||
the deceased, or if
no surviving spouse or children, a parent, | ||
brother, or sister of the
deceased. The
application shall | ||
indicate whether the applicant is one of these parties
and, if | ||
so, whether the applicant is a surviving spouse or a surviving
| ||
child. Prior to the issuance of a permit for disinterment, the
| ||
local registrar shall, by certified mail, notify the surviving |
spouse,
unless he or she is the applicant, or if there is no | ||
surviving spouse, all
surviving children except for the | ||
applicant, of the application for the
permit. The person or | ||
persons notified shall have 30 days from the mailing
of the | ||
notice to object by obtaining an injunction enjoining the | ||
issuance
of the permit. After the 30-day period has expired, | ||
the local registrar
shall issue the permit unless he or she has | ||
been enjoined from doing so or
there are other statutory | ||
grounds for refusal. The notice to the spouse or
surviving | ||
children shall inform the person or persons being notified of | ||
the
right to seek an injunction within 30 days. Notwithstanding | ||
any other
provision of this subsection (5), a court may order | ||
issuance of a permit
for disinterment without notice or prior | ||
to the expiration of the 30-day
period where the petition is | ||
made by an agency of any governmental unit and
good cause is | ||
shown for disinterment without notice or for the early order.
| ||
Nothing in this subsection (5) limits the authority of the City | ||
of Chicago to
acquire property or otherwise exercise its powers | ||
under the O'Hare
Modernization Act or requires that City,
or
| ||
any person acting on behalf of that City, to obtain a permit | ||
under this
subsection (5) when exercising powers under the | ||
O'Hare Modernization Act. The Illinois Department of | ||
Transportation, and any person acting on its behalf under a | ||
public-private agreement entered into in accordance with the | ||
Public-Private Agreements for the South Suburban Airport Act, | ||
is exempt from this subsection (5), provided that the Illinois |
Department of Transportation, or any such person, takes | ||
reasonable steps to comply with the provisions of this | ||
subsection (5) so long as compliance does not interfere with | ||
the design, development, operation, or maintenance of the South | ||
Suburban Airport or the exercise of their powers under the | ||
Public-Private Agreements for the South Suburban Airport Act.
| ||
(Source: P.A. 93-450, eff. 8-6-03.)
| ||
Section 4-70. The Eminent Domain Act is amended by changing | ||
Section 10-5-10 and by adding Sections 15-5-47 and 25-5-45 as | ||
follows:
| ||
(735 ILCS 30/10-5-10) (was 735 ILCS 5/7-102)
| ||
Sec. 10-5-10. Parties. | ||
(a) When the right (i) to take private property for public
| ||
use, without the owner's consent, (ii) to construct or maintain | ||
any
public road, railroad, plankroad, turnpike road, canal, or | ||
other public
work or improvement, or (iii) to damage property | ||
not actually taken has
been or is conferred by general law or
| ||
special charter upon any corporate or municipal authority, | ||
public body,
officer or agent, person, commissioner, or | ||
corporation and when (i) the
compensation to be paid for or in | ||
respect of the property sought to be
appropriated or damaged | ||
for the purposes mentioned cannot be
agreed upon by the parties | ||
interested, (ii) the owner of the
property is incapable of | ||
consenting, (iii)
the owner's name or residence is
unknown, or |
(iv) the owner is a nonresident of the State, then the party | ||
authorized to
take or damage the property so required, or to | ||
construct, operate,
and
maintain any public road, railroad, | ||
plankroad, turnpike road, canal, or
other public work or | ||
improvement, may apply to the circuit court of the
county where | ||
the property or any part of the property is situated, by filing
| ||
with the clerk a complaint. The complaint shall set forth, by | ||
reference, (i) the complainant's
authority in the premises, | ||
(ii) the purpose for which the property is sought
to be taken | ||
or damaged, (iii) a description of the property, and (iv) the | ||
names of all
persons interested in the property as owners or | ||
otherwise, as appearing of
record, if known, or if not known | ||
stating that fact; and shall pray the
court to cause the | ||
compensation to be paid to the owner to be assessed. | ||
(b) If it appears that any person not in being, upon coming | ||
into being, is,
or may become or may claim to be, entitled to | ||
any interest in the
property sought to be appropriated or | ||
damaged, the court shall appoint
some competent and | ||
disinterested person as guardian ad litem to appear
for and | ||
represent that interest in the proceeding and to defend the
| ||
proceeding on behalf of the person not in being. Any judgment
| ||
entered in the proceeding shall be as effectual for all | ||
purposes
as though the person was in being and was a party to | ||
the proceeding. | ||
(c) If
the proceeding seeks to affect the property of | ||
persons under guardianship,
the guardians shall be made parties |
defendant. | ||
(d) Any interested persons whose
names are unknown may be | ||
made parties defendant by the same
descriptions and in the same | ||
manner as provided in other civil cases. | ||
(e) When the property to be taken or damaged is a common | ||
element of
property subject to a declaration of condominium | ||
ownership, pursuant to the
Condominium Property Act, or of a | ||
common interest community, the complaint
shall name the unit | ||
owners' association in lieu of naming the individual
unit | ||
owners and lienholders on individual units. Unit owners, | ||
mortgagees,
and other lienholders may intervene as parties | ||
defendant. For the purposes
of this Section, "common interest | ||
community" has the same meaning as
set forth in subsection (c) | ||
of Section 9-102 of the Code of Civil
Procedure. "Unit owners' | ||
association" or "association" shall refer to both
the | ||
definition contained in Section 2 of the Condominium Property | ||
Act and
subsection (c) of Section 9-102 of the Code of Civil | ||
Procedure. | ||
(f) When the property is sought to be taken or damaged by | ||
the State for the
purposes of establishing, operating, or | ||
maintaining any State house or
State charitable or other | ||
institutions or improvements, the complaint
shall be signed by | ||
the Governor, or the Governor's designee, or as otherwise
| ||
provided by law. | ||
(g) No property, except property described in
Section 3 of | ||
the Sports Stadium Act, property to be acquired in furtherance |
of actions under Article 11, Divisions 124, 126, 128, 130, 135, | ||
136, and 139, of
the Illinois Municipal Code, property to be | ||
acquired in furtherance of actions under Section 3.1 of the | ||
Intergovernmental Cooperation Act, property to be acquired | ||
that is a water system or waterworks pursuant to the home rule | ||
powers of a unit of local government, and property described as | ||
Site B in Section 2
of the Metropolitan Pier and Exposition | ||
Authority Act, and property that may be taken as provided in | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act belonging to a
railroad or other public utility subject to | ||
the jurisdiction of the
Illinois Commerce Commission may be | ||
taken or damaged, pursuant to the
provisions of this Act, | ||
without the prior approval
of the Illinois Commerce Commission. | ||
(Source: P.A. 94-1055, eff. 1-1-07; incorporates P.A. 94-1007, | ||
eff. 1-1-07; 95-331, eff. 8-21-07.)
| ||
(735 ILCS 30/15-5-47 new) | ||
Sec. 15-5-47. Eminent domain powers in new Acts. The | ||
following provisions of law may include express grants of the | ||
power to acquire property by condemnation or eminent domain:
| ||
Public-Private Agreements for the South Suburban Airport Act; | ||
Department of Transportation; for South Suburban Airport | ||
purposes.
| ||
(735 ILCS 30/25-5-45 new) |
Sec. 25-5-45. Quick-take; South Suburban Airport. | ||
Quick-take proceedings under Article 20 may be used by the | ||
Department of Transportation for the purpose of development of | ||
the South Suburban Airport within the boundaries designated on | ||
the map filed with the Secretary of State on May 28, 2013 and | ||
known as file number 98-GA-D01.
| ||
Section 4-75. The Religious Freedom Restoration Act is | ||
amended by changing Section 30 as follows:
| ||
(775 ILCS 35/30)
| ||
Sec. 30. O'Hare Modernization and South Suburban Airport . | ||
Nothing in this Act limits the authority of
the City of Chicago | ||
to
exercise its powers
under the O'Hare Modernization Act , or | ||
the Department of Transportation to exercise its powers under | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act, for the purposes of relocation of
cemeteries or the graves | ||
located therein.
| ||
(Source: P.A. 93-450, eff. 8-6-03.)
| ||
ARTICLE 5. | ||
AMENDATORY PROVISIONS | ||
Section 5-5. The Illinois Enterprise Zone Act is amended by | ||
changing Sections 4.1, 5.2, 5.2.1, 5.3, 5.5, 8.1, and 8.2 as | ||
follows:
|
(20 ILCS 655/4.1) | ||
Sec. 4.1. Department recommendations. | ||
(a) For all applications that qualify under Section 4 of | ||
this Act, the Department shall issue recommendations by | ||
assigning a score to each applicant. The scores will be | ||
determined by the Department, based on the extent to which an | ||
applicant meets the criteria points under subsection (f) of | ||
Section 4 of this Act. Scores will be determined using the | ||
following scoring system: | ||
(1) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (1) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded according to the severity of the unemployment . | ||
(2) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (2) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the number of jobs created and | ||
the aggregate amount of investment promised . | ||
(3) Up to 40 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (3) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity of the unemployment | ||
rate according to the latest federal decennial census . | ||
(4) Up to 30 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (4) of |
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity of the | ||
environmental impact of the abandoned coal mine, | ||
brownfield, or federal disaster area . | ||
(5) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (5) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity of the applicable | ||
facility closures or downsizing . | ||
(6) Up to 40 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (6) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the severity and extent of the | ||
high floor vacancy or deterioration . | ||
(7) Up to 30 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (7) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the extent to which the | ||
application addresses a plan to improve the State and local | ||
government tax base . | ||
(8) Up to 50 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (8) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the existence of significant | ||
public infrastructure . | ||
(9) Up to 40 points for the extent to which the |
applicant meets or exceeds the criteria in item (9) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded in accordance with the extent to which educational | ||
programs exist for career preparation . | ||
(10) Up to 40 points for the extent to which the | ||
applicant meets or exceeds the criteria in item (10) of | ||
subsection (f) of Section 4 of this Act , with points | ||
awarded according to the severity of the change in | ||
equalized assessed valuation . | ||
(b) After assigning a score for each of the individual | ||
criteria using the point system as described in subsection (a), | ||
the Department shall then take the sum of the scores for each | ||
applicant and assign a final score. The Department shall then | ||
submit this information to the Board, as required in subsection | ||
(c) of Section 5.2, as its recommendation.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.2) (from Ch. 67 1/2, par. 607)
| ||
Sec. 5.2. Department Review of Enterprise Zone | ||
Applications. | ||
(a) All
applications which are to be considered and acted | ||
upon by the Department
during a calendar year must be received | ||
by the Department no later than
December 31 of the preceding | ||
calendar year.
| ||
Any application received after December 31 of any calendar | ||
year shall
be held by the Department for consideration and |
action during the following
calendar year.
| ||
Each enterprise zone application shall include a specific | ||
definition of the applicant's local labor market area. | ||
(a-5) The Department shall, no later than July March 31, | ||
2013, develop an application process for an enterprise zone | ||
application. The Department has emergency rulemaking authority | ||
for the purpose of application development only until 12 9 | ||
months after the effective date of this amendatory Act of the | ||
97th General Assembly. | ||
(b) Upon receipt of an application from a county or | ||
municipality the Department
shall review the application to | ||
determine whether the designated area
qualifies as an | ||
enterprise zone under Section 4 of this Act.
| ||
(c) No later than June 30, the Department shall notify all | ||
applicant municipalities
and counties of the Department's | ||
determination of the qualification of their
respective | ||
designated enterprise zone areas, and shall send qualifying | ||
applications, including the applicant's scores for items (1) | ||
through (10) of subsection (a) of Section 4.1 and the | ||
applicant's final score under that Section, to the Board for | ||
the Board's consideration, along with supporting documentation | ||
of the basis for the Department's decision .
| ||
(d) If any such designated area is found to be qualified to | ||
be an enterprise
zone by the Department under subsection (c) of | ||
this Section, the Department shall, no later than July 15, send | ||
a letter of notification to each member of the General Assembly |
whose legislative district or representative district contains | ||
all or part of the designated area and publish a notice in at
| ||
least one newspaper of general circulation within the proposed | ||
zone area
to notify the general public of the application and | ||
their opportunity to
comment. Such notice shall include a | ||
description of the area and a brief
summary of the application | ||
and shall indicate locations where the applicant
has provided | ||
copies of the application for public inspection. The notice
| ||
shall also indicate appropriate procedures for the filing of | ||
written comments
from zone residents, business, civic and other | ||
organizations and property
owners to the Department.
| ||
(e) (Blank).
| ||
(f) (Blank).
| ||
(g) (Blank).
| ||
(h) (Blank).
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.2.1) | ||
Sec. 5.2.1. Enterprise Zone Board. | ||
(a) An Enterprise Zone Board is hereby created within the | ||
Department. | ||
(b) The Board shall consist of the following 5 members: | ||
(1) the Director of Commerce and Economic Opportunity, | ||
or his or her designee, who shall serve as chairperson; | ||
(2) the Director of Revenue, or his or her designee; | ||
and |
(3) three members appointed by the Governor, with the | ||
advice and consent of the Senate. | ||
Board members shall serve without compensation but may be | ||
reimbursed for necessary expenses incurred in the performance | ||
of their duties. | ||
(c) Each member appointed under item (3) of subsection (b) | ||
shall have at least 5 years of experience in business, economic | ||
development, or site location. Of the members appointed under | ||
item (3) of subsection (b): one member shall reside in Cook | ||
County; one member shall reside in DuPage, Kane, Lake, McHenry, | ||
or Will County; and one member shall reside in a county other | ||
than Cook, DuPage, Kane, Lake, McHenry, or Will. | ||
(d) Of the initial members appointed under item (3) of | ||
subsection (b): one member shall serve for a term of 2 years; | ||
one member shall serve for a term of 3 years; and one member | ||
shall serve for a term of 4 years. Thereafter, all members | ||
appointed under item (3) of subsection (b) shall serve for | ||
terms of 4 years. Members appointed under item (3) of | ||
subsection (b) may be reappointed. The Governor may remove a | ||
member appointed under item (3) of subsection (b) for | ||
incompetence, neglect of duty, or malfeasance in office. | ||
(e) By September 30, 2015 2014 , and September 30 of each | ||
year thereafter, all applications filed by December 31 of the | ||
preceding calendar year and deemed qualified by the Department | ||
shall be approved or denied by the Board. If such application | ||
is not approved by September 30, the application shall be |
considered denied. If an application is denied, the Board shall | ||
inform the applicant of the specific reasons for the denial. | ||
(f) A majority of the Board will determine whether an | ||
application is approved or denied. The Board is not, at any | ||
time, required to designate an enterprise zone. | ||
(g) In determining which designated areas shall be approved | ||
and certified as enterprise zones, the Board shall give | ||
preference to the extent to which the area meets the criteria | ||
set forth in Section 4.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.3) (from Ch. 67 1/2, par. 608)
| ||
Sec. 5.3. Certification of Enterprise Zones; Effective | ||
date.
| ||
(a) Certification of Board-approved designated Enterprise | ||
Zones shall be made by the
Department by certification of the | ||
designating ordinance. The Department
shall promptly issue a | ||
certificate for each Enterprise Zone upon
approval by the | ||
Board. The certificate shall be signed by the Director of the
| ||
Department, shall make specific reference to the designating | ||
ordinance,
which shall be attached thereto, and shall be filed | ||
in the office of the
Secretary of State. A certified copy of | ||
the Enterprise Zone Certificate, or
a duplicate original | ||
thereof, shall be recorded in the office of recorder
of deeds | ||
of the county in which the Enterprise Zone lies.
| ||
(b) An Enterprise Zone shall be effective on January 1 of |
the first calendar year after Department certification. The
| ||
Department shall transmit a copy of the certification to the | ||
Department
of Revenue, and to the designating municipality or | ||
county.
| ||
Upon certification of an Enterprise Zone, the terms and | ||
provisions of the
designating ordinance shall be in effect, and | ||
may not be amended or repealed
except in accordance with | ||
Section 5.4.
| ||
(c) With the exception of Enterprise Zones scheduled to | ||
expire before December 31, 2018, an Enterprise Zone designated | ||
before the effective date of this amendatory Act of the 97th | ||
General Assembly shall be in effect for 30 calendar years, or | ||
for
a lesser number of years specified in the certified | ||
designating ordinance.
Notwithstanding the foregoing, any | ||
Enterprise Zone in existence on the effective date of this | ||
amendatory Act of the 98th General Assembly that has a term of | ||
20 calendar years may be extended for an additional 10 calendar | ||
years upon amendment of the designating ordinance by the | ||
designating municipality or county and submission of the | ||
ordinance to the Department. The amended ordinance must be | ||
properly recorded in the Office of Recorder of Deeds of each | ||
county in which the Enterprise Zone lies. Each Enterprise Zone | ||
in existence on the effective date of this amendatory Act of | ||
the 97th General Assembly that is scheduled to expire before | ||
July 1, 2016 may will have its termination date extended until | ||
July 1, 2016 upon amendment of the designating ordinance by the |
designating municipality or county extending the termination | ||
date to July 1, 2016 and submission of the ordinance to the | ||
Department. The amended ordinance must be properly recorded in | ||
the Office of Recorder of Deeds of each county in which the | ||
Enterprise Zone lies . An Enterprise Zone designated on or after | ||
the effective date of this amendatory Act of the 97th General | ||
Assembly shall be in effect for a term of 15 calendar years, or | ||
for a lesser number of years specified in the certified | ||
designating ordinance. An enterprise zone designated on or | ||
after the effective date of this amendatory Act of the 97th | ||
General Assembly shall be subject to review by the Board after | ||
13 years for an additional 10-year designation beginning on the | ||
expiration date of the enterprise zone. During the review | ||
process, the Board shall consider the costs incurred by the | ||
State and units of local government as a result of tax benefits | ||
received by the enterprise zone . Enterprise Zones shall | ||
terminate at midnight of December 31 of the final
calendar year | ||
of the certified term, except as provided in Section 5.4.
| ||
(d) No more than 12 Enterprise Zones may be certified by | ||
the Department
in calendar year 1984, no more than 12 | ||
Enterprise Zones may be certified
by the Department in calendar | ||
year 1985, no more than 13 Enterprise
Zones may be certified by | ||
the Department in calendar year 1986, no
more than 15 | ||
Enterprise Zones may be certified by the Department in
calendar | ||
year 1987, and no more than 20 Enterprise Zones may be | ||
certified
by the Department in calendar year 1990. In other |
calendar years, no more
than 13 Enterprise Zones may be | ||
certified by the Department.
The Department may also designate | ||
up to 8 additional Enterprise Zones
outside the regular | ||
application cycle if warranted by the extreme economic
| ||
circumstances as determined by the Department. The Department | ||
may also
designate one additional Enterprise Zone outside the | ||
regular application
cycle if an aircraft manufacturer agrees to | ||
locate
an aircraft manufacturing facility in the proposed | ||
Enterprise Zone.
Notwithstanding any
other provision of this | ||
Act, no more than 89 Enterprise Zones may be
certified by the | ||
Department for the 10 calendar years commencing with 1983.
The | ||
7 additional Enterprise Zones authorized by Public Act
86-15 | ||
shall not lie within municipalities or unincorporated areas of
| ||
counties that abut or are contiguous to Enterprise Zones | ||
certified pursuant
to this Section prior to June 30, 1989. The | ||
7 additional Enterprise
Zones (excluding the additional | ||
Enterprise Zone which may be designated
outside the regular | ||
application cycle) authorized by Public Act 86-1030
shall not | ||
lie within municipalities or unincorporated areas of counties
| ||
that abut or are contiguous to Enterprise Zones certified | ||
pursuant to this
Section prior to February 28, 1990. Beginning | ||
in calendar year 2004 and until
December 31, 2008, one | ||
additional enterprise zone may be certified by the
Department. | ||
In any calendar year, the
Department
may not certify more than | ||
3 Zones located within the same municipality. The
Department | ||
may certify Enterprise Zones in each of the 10 calendar years
|
commencing with 1983. The Department may not certify more than | ||
a total of
18 Enterprise Zones located within the same county | ||
(whether within
municipalities or within unincorporated | ||
territory) for the 10 calendar years
commencing with 1983. | ||
Thereafter, the Department may not certify any
additional | ||
Enterprise Zones, but may amend and rescind certifications of
| ||
existing Enterprise Zones in accordance with Section 5.4.
| ||
(e) Notwithstanding any other provision of law, if (i) the | ||
county board of
any county in which a current military base is | ||
located, in part or in whole, or
in which a military
base that | ||
has been closed within 20 years of the effective date of this
| ||
amendatory Act of 1998 is located, in part or in whole, adopts | ||
a designating
ordinance in accordance with Section 5 of this | ||
Act to designate the military
base in that county as an | ||
enterprise zone and (ii) the property otherwise
meets the
| ||
qualifications for an enterprise zone as prescribed in Section | ||
4 of this Act,
then the Department may certify the designating | ||
ordinance or ordinances, as the
case may be.
| ||
(f) Applications for Enterprise Zones that are scheduled to | ||
expire in 2016 , 2017, or 2018 , including Enterprise Zones that | ||
have been extended until 2016 by this amendatory Act of the | ||
97th General Assembly, shall be submitted to the Department no | ||
later than December 31, 2014 the date established by the | ||
Department by rule pursuant to Section 5.2 . At that time, the | ||
Zone becomes available for either the previously designated | ||
area or a different area to compete for designation. No |
preference for designation as a Zone will be given to the | ||
previously designated area. | ||
For Enterprise Zones that are scheduled to expire on or | ||
after January 1, 2017 2019 , an application process shall begin | ||
2 years prior to the year in which the Zone expires. At that | ||
time, the Zone becomes available for either the previously | ||
designated area or a different area to compete for designation. | ||
No preference for designation as a Zone will be given to the | ||
previously designated area. | ||
Each Enterprise Zone that reapplies for certification but | ||
does not receive a new certification shall expire on its | ||
scheduled termination date. | ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
| ||
Sec. 5.5. High Impact Business.
| ||
(a) In order to respond to unique opportunities to assist | ||
in the
encouragement, development, growth and expansion of the | ||
private sector through
large scale investment and development | ||
projects, the Department is authorized
to receive and approve | ||
applications for the designation of "High Impact
Businesses" in | ||
Illinois subject to the following conditions:
| ||
(1) such applications may be submitted at any time | ||
during the year;
| ||
(2) such business is not located, at the time of | ||
designation, in
an enterprise zone designated pursuant to |
this Act;
| ||
(3) the business intends to do one or more of the | ||
following:
| ||
(A) the business intends to make a minimum | ||
investment of
$12,000,000 which will be placed in | ||
service in qualified property and
intends to create 500 | ||
full-time equivalent jobs at a designated location
in | ||
Illinois or intends to make a minimum investment of | ||
$30,000,000 which
will be placed in service in | ||
qualified property and intends to retain 1,500
| ||
full-time retained jobs at a designated location in | ||
Illinois.
The business must certify in writing that the | ||
investments would not be
placed in service in qualified | ||
property and the job creation or job
retention would | ||
not occur without the tax credits and exemptions set | ||
forth
in subsection (b) of this Section. The terms | ||
"placed in service" and
"qualified property" have the | ||
same meanings as described in subsection (h)
of Section | ||
201 of the Illinois Income Tax Act; or
| ||
(B) the business intends to establish a new | ||
electric generating
facility at a designated location | ||
in Illinois. "New electric generating
facility", for | ||
purposes of this Section, means a newly-constructed
| ||
electric
generation plant
or a newly-constructed | ||
generation capacity expansion at an existing electric
| ||
generation
plant, including the transmission lines and |
associated
equipment that transfers electricity from | ||
points of supply to points of
delivery, and for which | ||
such new foundation construction commenced not sooner
| ||
than July 1,
2001. Such facility shall be designed to | ||
provide baseload electric
generation and shall operate | ||
on a continuous basis throughout the year;
and (i) | ||
shall have an aggregate rated generating capacity of at | ||
least 1,000
megawatts for all new units at one site if | ||
it uses natural gas as its primary
fuel and foundation | ||
construction of the facility is commenced on
or before | ||
December 31, 2004, or shall have an aggregate rated | ||
generating
capacity of at least 400 megawatts for all | ||
new units at one site if it uses
coal or gases derived | ||
from coal
as its primary fuel and
shall support the | ||
creation of at least 150 new Illinois coal mining jobs, | ||
or
(ii) shall be funded through a federal Department of | ||
Energy grant before December 31, 2010 and shall support | ||
the creation of Illinois
coal-mining
jobs, or (iii) | ||
shall use coal gasification or integrated | ||
gasification-combined cycle units
that generate
| ||
electricity or chemicals, or both, and shall support | ||
the creation of Illinois
coal-mining
jobs.
The
| ||
business must certify in writing that the investments | ||
necessary to establish
a new electric generating | ||
facility would not be placed in service and the
job | ||
creation in the case of a coal-fueled plant
would not |
occur without the tax credits and exemptions set forth | ||
in
subsection (b-5) of this Section. The term "placed | ||
in service" has
the same meaning as described in | ||
subsection
(h) of Section 201 of the Illinois Income | ||
Tax Act; or
| ||
(B-5) the business intends to establish a new | ||
gasification
facility at a designated location in | ||
Illinois. As used in this Section, "new gasification | ||
facility" means a newly constructed coal gasification | ||
facility that generates chemical feedstocks or | ||
transportation fuels derived from coal (which may | ||
include, but are not limited to, methane, methanol, and | ||
nitrogen fertilizer), that supports the creation or | ||
retention of Illinois coal-mining jobs, and that | ||
qualifies for financial assistance from the Department | ||
before December 31, 2010. A new gasification facility | ||
does not include a pilot project located within | ||
Jefferson County or within a county adjacent to | ||
Jefferson County for synthetic natural gas from coal; | ||
or
| ||
(C) the business intends to establish
production | ||
operations at a new coal mine, re-establish production | ||
operations at
a closed coal mine, or expand production | ||
at an existing coal mine
at a designated location in | ||
Illinois not sooner than July 1, 2001;
provided that | ||
the
production operations result in the creation of 150 |
new Illinois coal mining
jobs as described in | ||
subdivision (a)(3)(B) of this Section, and further
| ||
provided that the coal extracted from such mine is | ||
utilized as the predominant
source for a new electric | ||
generating facility.
The business must certify in | ||
writing that the
investments necessary to establish a | ||
new, expanded, or reopened coal mine would
not
be | ||
placed in service and the job creation would not
occur | ||
without the tax credits and exemptions set forth in | ||
subsection (b-5) of
this Section. The term "placed in | ||
service" has
the same meaning as described in | ||
subsection (h) of Section 201 of the
Illinois Income | ||
Tax Act; or
| ||
(D) the business intends to construct new | ||
transmission facilities or
upgrade existing | ||
transmission facilities at designated locations in | ||
Illinois,
for which construction commenced not sooner | ||
than July 1, 2001. For the
purposes of this Section, | ||
"transmission facilities" means transmission lines
| ||
with a voltage rating of 115 kilovolts or above, | ||
including associated
equipment, that transfer | ||
electricity from points of supply to points of
delivery | ||
and that transmit a majority of the electricity | ||
generated by a new
electric generating facility | ||
designated as a High Impact Business in accordance
with | ||
this Section. The business must certify in writing that |
the investments
necessary to construct new | ||
transmission facilities or upgrade existing
| ||
transmission facilities would not be placed in service
| ||
without the tax credits and exemptions set forth in | ||
subsection (b-5) of this
Section. The term "placed in | ||
service" has the
same meaning as described in | ||
subsection (h) of Section 201 of the Illinois
Income | ||
Tax Act; or
| ||
(E) the business intends to establish a new wind | ||
power facility at a designated location in Illinois. | ||
For purposes of this Section, "new wind power facility" | ||
means a newly constructed electric generation | ||
facility, or a newly constructed expansion of an | ||
existing electric generation facility, placed in | ||
service on or after July 1, 2009, that generates | ||
electricity using wind energy devices, and such | ||
facility shall be deemed to include all associated | ||
transmission lines, substations, and other equipment | ||
related to the generation of electricity from wind | ||
energy devices. For purposes of this Section, "wind | ||
energy device" means any device, with a nameplate | ||
capacity of at least 0.5 megawatts, that is used in the | ||
process of converting kinetic energy from the wind to | ||
generate electricity; or and | ||
(F) the business commits to (i) make a minimum | ||
investment of $500,000,000, which will be placed in |
service in a qualified property, (ii) create 125 | ||
full-time equivalent jobs at a designated location in | ||
Illinois, (iii) establish a fertilizer plant at a | ||
designated location in Illinois that complies with the | ||
set-back standards as described in Table 1: Initial | ||
Isolation and Protective Action Distances in the 2012 | ||
Emergency Response Guidebook published by the United | ||
States Department of Transportation, (iv) pay a | ||
prevailing wage for employees at that location who are | ||
engaged in construction activities, and (v) secure an | ||
appropriate level of general liability insurance to | ||
protect against catastrophic failure of the fertilizer | ||
plant or any of its constituent systems; in addition, | ||
the business must agree to enter into a construction | ||
project labor agreement including provisions | ||
establishing wages, benefits, and other compensation | ||
for employees performing work under the project labor | ||
agreement at that location; for the purposes of this | ||
Section, "fertilizer plant" means a newly constructed | ||
or upgraded plant utilizing gas used in the production | ||
of anhydrous ammonia and downstream nitrogen | ||
fertilizer products for resale; for the purposes of | ||
this Section, "prevailing wage" means the hourly cash | ||
wages plus fringe benefits for training and
| ||
apprenticeship programs approved by the U.S. | ||
Department of Labor, Bureau of
Apprenticeship and |
Training, health and welfare, insurance, vacations and
| ||
pensions paid generally, in the
locality in which the | ||
work is being performed, to employees engaged in
work | ||
of a similar character on public works; this paragraph | ||
(F) applies only to businesses that submit an | ||
application to the Department within 60 days after the | ||
effective date of this amendatory Act of the 98th | ||
General Assembly; and
| ||
(4) no later than 90 days after an application is | ||
submitted, the
Department shall notify the applicant of the | ||
Department's determination of
the qualification of the | ||
proposed High Impact Business under this Section.
| ||
(b) Businesses designated as High Impact Businesses | ||
pursuant to
subdivision (a)(3)(A) of this Section shall qualify | ||
for the credits and
exemptions described in the
following Acts: | ||
Section 9-222 and Section 9-222.1A of the Public Utilities
Act,
| ||
subsection (h)
of Section 201 of the Illinois Income Tax Act,
| ||
and Section 1d of
the
Retailers' Occupation Tax Act; provided | ||
that these credits and
exemptions
described in these Acts shall | ||
not be authorized until the minimum
investments set forth in | ||
subdivision (a)(3)(A) of this
Section have been placed in
| ||
service in qualified properties and, in the case of the | ||
exemptions
described in the Public Utilities Act and Section 1d | ||
of the Retailers'
Occupation Tax Act, the minimum full-time | ||
equivalent jobs or full-time retained jobs set
forth in | ||
subdivision (a)(3)(A) of this Section have been
created or |
retained.
Businesses designated as High Impact Businesses | ||
under
this Section shall also
qualify for the exemption | ||
described in Section 5l of the Retailers' Occupation
Tax Act. | ||
The credit provided in subsection (h) of Section 201 of the | ||
Illinois
Income Tax Act shall be applicable to investments in | ||
qualified property as set
forth in subdivision (a)(3)(A) of | ||
this Section.
| ||
(b-5) Businesses designated as High Impact Businesses | ||
pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), | ||
and (a)(3)(D) of this Section shall qualify
for the credits and | ||
exemptions described in the following Acts: Section 51 of
the | ||
Retailers' Occupation Tax Act, Section 9-222 and Section | ||
9-222.1A of the
Public Utilities Act, and subsection (h) of | ||
Section 201 of the Illinois Income
Tax Act; however, the | ||
credits and exemptions authorized under Section 9-222 and
| ||
Section 9-222.1A of the Public Utilities Act, and subsection | ||
(h) of Section 201
of the Illinois Income Tax Act shall not be | ||
authorized until the new electric
generating facility, the new | ||
gasification facility, the new transmission facility, or the | ||
new, expanded, or
reopened coal mine is operational,
except | ||
that a new electric generating facility whose primary fuel | ||
source is
natural gas is eligible only for the exemption under | ||
Section 5l of the
Retailers' Occupation Tax Act.
| ||
(b-6) Businesses designated as High Impact Businesses | ||
pursuant to subdivision (a)(3)(E) of this Section shall qualify | ||
for the exemptions described in Section 5l of the Retailers' |
Occupation Tax Act; any business so designated as a High Impact | ||
Business being, for purposes of this Section, a "Wind Energy | ||
Business". | ||
(c) High Impact Businesses located in federally designated | ||
foreign trade
zones or sub-zones are also eligible for | ||
additional credits, exemptions and
deductions as described in | ||
the following Acts: Section 9-221 and Section
9-222.1 of the | ||
Public
Utilities Act; and subsection (g) of Section 201, and | ||
Section 203
of the Illinois Income Tax Act.
| ||
(d) Except for businesses contemplated under subdivision | ||
(a)(3)(E) of this Section, existing Illinois businesses which | ||
apply for designation as a
High Impact Business must provide | ||
the Department with the prospective plan
for which 1,500 | ||
full-time retained jobs would be eliminated in the event that | ||
the
business is not designated.
| ||
(e) Except for new wind power facilities contemplated under | ||
subdivision (a)(3)(E) of this Section, new proposed facilities | ||
which apply for designation as High Impact
Business must | ||
provide the Department with proof of alternative non-Illinois
| ||
sites which would receive the proposed investment and job | ||
creation in the
event that the business is not designated as a | ||
High Impact Business.
| ||
(f) Except for businesses contemplated under subdivision | ||
(a)(3)(E) of this Section, in the event that a business is | ||
designated a High Impact Business
and it is later determined | ||
after reasonable notice and an opportunity for a
hearing as |
provided under the Illinois Administrative Procedure Act, that
| ||
the business would have placed in service in qualified property | ||
the
investments and created or retained the requisite number of | ||
jobs without
the benefits of the High Impact Business | ||
designation, the Department shall
be required to immediately | ||
revoke the designation and notify the Director
of the | ||
Department of Revenue who shall begin proceedings to recover | ||
all
wrongfully exempted State taxes with interest. The business | ||
shall also be
ineligible for all State funded Department | ||
programs for a period of 10 years.
| ||
(g) The Department shall revoke a High Impact Business | ||
designation if
the participating business fails to comply with | ||
the terms and conditions of
the designation. However, the | ||
penalties for new wind power facilities or Wind Energy | ||
Businesses for failure to comply with any of the terms or | ||
conditions of the Illinois Prevailing Wage Act shall be only | ||
those penalties identified in the Illinois Prevailing Wage Act, | ||
and the Department shall not revoke a High Impact Business | ||
designation as a result of the failure to comply with any of | ||
the terms or conditions of the Illinois Prevailing Wage Act in | ||
relation to a new wind power facility or a Wind Energy | ||
Business.
| ||
(h) Prior to designating a business, the Department shall | ||
provide the
members of the General Assembly and Commission on | ||
Government Forecasting and Accountability
with a report | ||
setting forth the terms and conditions of the designation and
|
guarantees that have been received by the Department in | ||
relation to the
proposed business being designated.
| ||
(Source: P.A. 96-28, eff. 7-1-09; 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/8.1) | ||
Sec. 8.1. Accounting. | ||
(a) Any business receiving tax incentives due to its | ||
location within an Enterprise Zone or its designation as a High | ||
Impact Business must annually report to the Department of | ||
Revenue information reasonably required by the Department of | ||
Revenue to enable the Department to verify and calculate the | ||
total Enterprise Zone or High Impact Business tax benefits for | ||
property taxes and taxes imposed by the State that are received | ||
by the business, broken down by incentive category and | ||
enterprise zone, if applicable , annually to the Department of | ||
Revenue . Reports will be due no later than May 31 March 30 of | ||
each year and shall cover the previous calendar year. The first | ||
report will be for the 2012 calendar year and will be due no | ||
later than May 31, 2013 March 30, 2013 . Failure to report data | ||
may shall result in ineligibility to receive incentives. To the | ||
extent that a business receiving tax incentives has obtained an | ||
Enterprise Zone Building Materials Exemption Certificate or a | ||
High Impact Business Building Materials Exemption Certificate, | ||
that business is required to report those building materials | ||
exemption benefits only under subsection (a-5) of this Section. | ||
No additional reporting for those building materials exemption |
benefits is required under this subsection (a). The Department, | ||
in consultation with the Department of Revenue, is authorized | ||
to adopt rules governing ineligibility to receive exemptions, | ||
including the length of ineligibility. Factors to be considered | ||
in determining whether a business is ineligible shall include, | ||
but are not limited to, prior compliance with the reporting | ||
requirements, cooperation in discontinuing and correcting | ||
violations, the extent of the violation, and whether the | ||
violation was willful or inadvertent For the first offense, a | ||
business shall be given 60 days to comply . | ||
(a-5) Each contractor or other entity that has been issued | ||
an Enterprise Zone Building Materials Exemption Certificate | ||
under Section 5k of the Retailers' Occupation Tax Act or a High | ||
Impact Business Building Materials Exemption Certificate under | ||
Section 5l of the Retailers' Occupation Tax Act shall annually | ||
report to the Department of Revenue the total value of the | ||
Enterprise Zone or High Impact Business building materials | ||
exemption from State taxes. Reports shall contain information | ||
reasonably required by the Department of Revenue to enable it | ||
to verify and calculate the total tax benefits for taxes | ||
imposed by the State, and shall be broken down by Enterprise | ||
Zone. Reports are due no later than May 31 of each year and | ||
shall cover the previous calendar year. The first report will | ||
be for the 2013 calendar year and will be due no later than May | ||
31, 2014. Failure to report data may result in revocation of | ||
the Enterprise Zone Building Materials Exemption Certificate |
or High Impact Business Building Materials Exemption | ||
Certificate issued to the contractor or other entity. | ||
The Department of Revenue is authorized to adopt rules | ||
governing revocation determinations, including the length of | ||
revocation. Factors to be considered in revocations shall | ||
include, but are not limited to, prior compliance with the | ||
reporting requirements, cooperation in discontinuing and | ||
correcting violations, and whether the certificate was used | ||
unlawfully during the preceding year. | ||
(b) Each person required to file a return under the Gas | ||
Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise | ||
Tax Act, or the Telecommunications Excise Tax Act shall file, | ||
on or before May 31 March 30 of each year, a report with the | ||
Department of Revenue, in the manner and form required by the | ||
Department of Revenue, containing information reasonably | ||
required by the Department of Revenue to enable the Department | ||
of Revenue to calculate itemizing the amount of the deduction | ||
for taxes imposed by the State that is taken under each Act, | ||
respectively, due to the location of a business in an | ||
Enterprise Zone or its designation as a High Impact Business. | ||
The report shall be itemized by business and the business | ||
location address. | ||
(c) Employers shall report their job creation, retention, | ||
and capital investment numbers within the zone annually to the | ||
administrator, which will compile the information and report it | ||
to the Department of Revenue no later than May 31 March 30 of |
each calendar year. High Impact Businesses shall report their | ||
job creation, retention, and capital investment numbers | ||
directly to the Department of Revenue no later than May 31 | ||
March 30 of each year. | ||
(d) The Department of Revenue will aggregate and collect | ||
the tax, job, and capital investment data by Enterprise Zone | ||
and High Impact Business and report this information, formatted | ||
to exclude company-specific proprietary information, to the | ||
Department and the Board by August May 1, 2013, and by August | ||
May 1 of every calendar year thereafter. The Department will | ||
include this information in their required reports under | ||
Section 6 of this Act. The Board shall consider this | ||
information during the reviews required under subsection (d-5) | ||
of Section 5.4 of this Act and subsection (c) of Section 5.3 of | ||
this Act. | ||
(e) The Department of Revenue, in its discretion, may | ||
require that the reports filed under this Section be submitted | ||
electronically. | ||
(f) The Department of Revenue shall have the authority to | ||
adopt rules as are reasonable and necessary to implement the | ||
provisions of this Section.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(20 ILCS 655/8.2) | ||
Sec. 8.2. Zone Administrator. | ||
(a) Each Zone Administrator designated under Section 8 of |
this Act shall post a copy of the boundaries of the Enterprise | ||
Zone on its official Internet website and shall provide an | ||
electronic copy to the Department. The Department shall post | ||
each copy of the boundaries of an Enterprise Zone that it | ||
receives from a Zone Administrator on its official Internet | ||
website. | ||
(b) The Zone Administrator shall collect and aggregate the | ||
following information: | ||
(1) the estimated cost of each building project, broken | ||
down into labor and materials; and | ||
(2) within 60 days after the end of the project, the | ||
estimated cost of each building project, broken down into | ||
labor and materials. | ||
(c) By April 1 of each year, each Zone Administrator shall | ||
file a copy of its fee schedule with the Department, and the | ||
Department shall post the fee schedule on its website review | ||
and approve the fee schedule . Zone Administrators shall charge | ||
no more than 0.5% of the cost of building materials of the | ||
project associated with the specific Enterprise Zone, with a | ||
maximum fee of no more than $50,000.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
Section 5-10. The Corporate Accountability for Tax | ||
Expenditures Act is amended by changing Section 25 as follows:
| ||
(20 ILCS 715/25)
|
Sec. 25. Recapture.
| ||
(a) All development assistance agreements
shall contain, | ||
at a
minimum, the following recapture provisions:
| ||
(1) The recipient must (i) make the level of capital | ||
investment in the
economic
development project specified | ||
in the development assistance agreement; (ii)
create or
| ||
retain, or both, the requisite number of jobs, paying not | ||
less than specified
wages for the
created and retained | ||
jobs, within and for the duration of the time period
| ||
specified in the
legislation authorizing, or the | ||
administrative rules implementing, the
development
| ||
assistance programs and the development assistance | ||
agreement.
| ||
(2) If the recipient fails to create or retain the | ||
requisite number of
jobs within and
for the time period | ||
specified, in the legislation authorizing, or the
| ||
administrative rules
implementing, the development | ||
assistance programs and the development
assistance
| ||
agreement, the recipient shall be deemed to no longer | ||
qualify for the State
economic
assistance and the | ||
applicable recapture provisions shall take effect.
| ||
(3) If the recipient receives State economic | ||
assistance in the form of a
High
Impact Business | ||
designation pursuant to Section 5.5 of the Illinois | ||
Enterprise
Zone Act
and the business receives the benefit | ||
of the exemption authorized under Section
5l of the
|
Retailers' Occupation Tax Act (for the sale of building | ||
materials incorporated
into a High
Impact Business | ||
location) or the utility tax exemption authorized under | ||
Section 9-222.1A of the Public Utilities Act and the | ||
recipient fails to create or retain the
requisite number
of | ||
jobs, as determined by the legislation authorizing the | ||
development
assistance
programs
or the administrative | ||
rules implementing such legislation, or both, within the
| ||
requisite
period of time, the recipient shall be required | ||
to pay to the State the full
amount of both the
State tax | ||
exemption and the utility tax exemption that it received as | ||
a result of the High Impact Business
designation.
| ||
(4) If the recipient receives a grant or loan pursuant | ||
to the Large
Business
Development Program, the Business | ||
Development Public Infrastructure Program, or
the
| ||
Industrial Training Program and the recipient fails to | ||
create or retain the
requisite number
of jobs for the | ||
requisite time period, as provided in the legislation
| ||
authorizing the
development assistance programs or the | ||
administrative rules implementing such
legislation, or | ||
both, or in the development assistance agreement, the | ||
recipient
shall be
required to repay to the State a pro | ||
rata amount of the grant; that amount
shall
reflect
the | ||
percentage of the deficiency between the requisite number | ||
of jobs to be
created or
retained by the recipient and the | ||
actual number of such jobs in existence as of
the date the
|
Department determines the recipient is in breach of the job | ||
creation or
retention
covenants contained in the | ||
development assistance agreement. If the recipient
of
| ||
development assistance under the Large Business | ||
Development Program, the
Business
Development Public | ||
Infrastructure Program, or the Industrial Training Program
| ||
ceases
operations at the specific project site, during the | ||
5-year period commencing on
the date of
assistance, the | ||
recipient shall be required to repay the entire amount of | ||
the
grant or to
accelerate repayment of the loan back to | ||
the State.
| ||
(5) If the recipient receives a tax credit under the | ||
Economic
Development for a
Growing Economy tax credit | ||
program, the development assistance agreement must
provide | ||
that (i) if the number of new or retained employees falls | ||
below the
requisite
number set forth in the development | ||
assistance agreement, the allowance of the
credit
shall be | ||
automatically suspended until the number of new and | ||
retained employees
equals
or exceeds the requisite number | ||
in the development assistance agreement; (ii)
if
the
| ||
recipient discontinues operations at the specific project | ||
site during the 5-year period after the beginning of the | ||
first tax year for which the Department issues a tax credit | ||
certificate, the recipient shall
forfeit all
credits taken | ||
by the recipient during such 5-year period; and (iii) in | ||
the
event
of a
revocation or suspension of the credit, the |
Department shall contact the
Director
of Revenue to | ||
initiate proceedings against the recipient to recover
| ||
wrongfully
exempted Illinois State income taxes and the | ||
recipient shall promptly repay to
the
Department of Revenue | ||
any wrongfully exempted Illinois State income taxes.
The | ||
forfeited amount of credits shall be deemed assessed on the | ||
date the
Department
contacts the Department of Revenue and | ||
the recipient shall promptly repay to
the
Department of | ||
Revenue any wrongfully exempted Illinois State income | ||
taxes.
| ||
(b) The Director may elect to waive enforcement of any | ||
contractual provision
arising out of
the development | ||
assistance agreement required by this Act based on a finding
| ||
that the waiver is
necessary to avert an imminent and | ||
demonstrable hardship to the
recipient that may
result in such | ||
recipient's insolvency or discharge of workers.
If a waiver is
| ||
granted, the recipient must agree to a contractual | ||
modification, including
recapture provisions,
to the
| ||
development assistance
agreement.
The existence of
any waiver
| ||
granted pursuant to this subsection (b) (c) , the date of the | ||
granting of such
waiver, and a brief
summary of the reasons | ||
supporting the granting of such waiver shall be
disclosed
| ||
consistent with
the provisions of Section 25 of this Act.
| ||
(b-5) The Department shall post, on its website, (i) the | ||
identity of each recipient from whom amounts were recaptured | ||
under this Section on or after the effective date of this |
amendatory Act of the 97th General Assembly, (ii) the date of | ||
the recapture, (iii) a summary of the reasons supporting the | ||
recapture, and (iv) the amount recaptured from those | ||
recipients. | ||
(c) Beginning June 1, 2004, the Department shall annually | ||
compile a report
on the
outcomes and effectiveness of recapture | ||
provisions by program, including but
not limited
to: (i) the | ||
total number of companies that receive development assistance | ||
as
defined in
this Act; (ii) the total number of recipients in | ||
violation of development
agreements with
the Department; (iii) | ||
the total number of completed recapture efforts; (iv) the
total
| ||
number of recapture efforts initiated; and (v) the number of | ||
waivers granted.
This report
shall be disclosed consistent with | ||
the provisions of Section 20 of this Act.
| ||
(d) For the purposes of this Act, recapture provisions do | ||
not include the
Illinois
Department of Transportation Economic | ||
Development Program, any grants under the
Industrial Training | ||
Program that are not given as an incentive to a
recipient | ||
business organization,
or any successor programs as described | ||
in the term "development assistance" in
Section 5
of this Act.
| ||
(Source: P.A. 97-2, eff. 5-6-11; 97-721, eff. 6-29-12; revised | ||
10-10-12.)
| ||
Section 5-20. The State Finance Act is amended by adding | ||
Section 5.827 and 5.829 as follows:
|
(30 ILCS 105/5.827 new) | ||
Sec. 5.827. The South Suburban Brownfields Redevelopment | ||
Fund.
| ||
(30 ILCS 105/5.829 new) | ||
Sec. 5.829. The Riverfront Development Fund.
| ||
Section 5-25. The Project Labor Agreements Act is amended | ||
by changing Section 10 as follows:
| ||
(30 ILCS 571/10)
| ||
Sec. 10. Public works projects. On a project-by-project | ||
basis, a State department, agency, authority, board, or | ||
instrumentality that is under the control of the Governor shall | ||
include a project labor agreement on a public works project | ||
when that department, agency, authority, board, or | ||
instrumentality has determined that the agreement advances the | ||
State's interests of cost, efficiency, quality, safety, | ||
timeliness, skilled labor force, labor stability, or the | ||
State's policy to advance minority-owned and women-owned | ||
businesses and minority and female employment. For purposes of | ||
this Act, any corrective action performed pursuant to Title XVI | ||
of the Environmental Protection Act for which payment from the | ||
Underground Storage Tank Fund is requested shall be considered | ||
a public works project.
| ||
(Source: P.A. 97-199, eff. 7-27-11.)
|
Section 5-30. The Illinois Income Tax Act is amended by | ||
changing Section 201 as follows:
| ||
(35 ILCS 5/201) (from Ch. 120, par. 2-201) | ||
Sec. 201. Tax Imposed. | ||
(a) In general. A tax measured by net income is hereby | ||
imposed on every
individual, corporation, trust and estate for | ||
each taxable year ending
after July 31, 1969 on the privilege | ||
of earning or receiving income in or
as a resident of this | ||
State. Such tax shall be in addition to all other
occupation or | ||
privilege taxes imposed by this State or by any municipal
| ||
corporation or political subdivision thereof. | ||
(b) Rates. The tax imposed by subsection (a) of this | ||
Section shall be
determined as follows, except as adjusted by | ||
subsection (d-1): | ||
(1) In the case of an individual, trust or estate, for | ||
taxable years
ending prior to July 1, 1989, an amount equal | ||
to 2 1/2% of the taxpayer's
net income for the taxable | ||
year. | ||
(2) In the case of an individual, trust or estate, for | ||
taxable years
beginning prior to July 1, 1989 and ending | ||
after June 30, 1989, an amount
equal to the sum of (i) 2 | ||
1/2% of the taxpayer's net income for the period
prior to | ||
July 1, 1989, as calculated under Section 202.3, and (ii) | ||
3% of the
taxpayer's net income for the period after June |
30, 1989, as calculated
under Section 202.3. | ||
(3) In the case of an individual, trust or estate, for | ||
taxable years
beginning after June 30, 1989, and ending | ||
prior to January 1, 2011, an amount equal to 3% of the | ||
taxpayer's net
income for the taxable year. | ||
(4) In the case of an individual, trust, or estate, for | ||
taxable years beginning prior to January 1, 2011, and | ||
ending after December 31, 2010, an amount equal to the sum | ||
of (i) 3% of the taxpayer's net income for the period prior | ||
to January 1, 2011, as calculated under Section 202.5, and | ||
(ii) 5% of the taxpayer's net income for the period after | ||
December 31, 2010, as calculated under Section 202.5. | ||
(5) In the case of an individual, trust, or estate, for | ||
taxable years beginning on or after January 1, 2011, and | ||
ending prior to January 1, 2015, an amount equal to 5% of | ||
the taxpayer's net income for the taxable year. | ||
(5.1) In the case of an individual, trust, or estate, | ||
for taxable years beginning prior to January 1, 2015, and | ||
ending after December 31, 2014, an amount equal to the sum | ||
of (i) 5% of the taxpayer's net income for the period prior | ||
to January 1, 2015, as calculated under Section 202.5, and | ||
(ii) 3.75% of the taxpayer's net income for the period | ||
after December 31, 2014, as calculated under Section 202.5. | ||
(5.2) In the case of an individual, trust, or estate, | ||
for taxable years beginning on or after January 1, 2015, | ||
and ending prior to January 1, 2025, an amount equal to |
3.75% of the taxpayer's net income for the taxable year. | ||
(5.3) In the case of an individual, trust, or estate, | ||
for taxable years beginning prior to January 1, 2025, and | ||
ending after December 31, 2024, an amount equal to the sum | ||
of (i) 3.75% of the taxpayer's net income for the period | ||
prior to January 1, 2025, as calculated under Section | ||
202.5, and (ii) 3.25% of the taxpayer's net income for the | ||
period after December 31, 2024, as calculated under Section | ||
202.5. | ||
(5.4) In the case of an individual, trust, or estate, | ||
for taxable years beginning on or after January 1, 2025, an | ||
amount equal to 3.25% of the taxpayer's net income for the | ||
taxable year. | ||
(6) In the case of a corporation, for taxable years
| ||
ending prior to July 1, 1989, an amount equal to 4% of the
| ||
taxpayer's net income for the taxable year. | ||
(7) In the case of a corporation, for taxable years | ||
beginning prior to
July 1, 1989 and ending after June 30, | ||
1989, an amount equal to the sum of
(i) 4% of the | ||
taxpayer's net income for the period prior to July 1, 1989,
| ||
as calculated under Section 202.3, and (ii) 4.8% of the | ||
taxpayer's net
income for the period after June 30, 1989, | ||
as calculated under Section
202.3. | ||
(8) In the case of a corporation, for taxable years | ||
beginning after
June 30, 1989, and ending prior to January | ||
1, 2011, an amount equal to 4.8% of the taxpayer's net |
income for the
taxable year. | ||
(9) In the case of a corporation, for taxable years | ||
beginning prior to January 1, 2011, and ending after | ||
December 31, 2010, an amount equal to the sum of (i) 4.8% | ||
of the taxpayer's net income for the period prior to | ||
January 1, 2011, as calculated under Section 202.5, and | ||
(ii) 7% of the taxpayer's net income for the period after | ||
December 31, 2010, as calculated under Section 202.5. | ||
(10) In the case of a corporation, for taxable years | ||
beginning on or after January 1, 2011, and ending prior to | ||
January 1, 2015, an amount equal to 7% of the taxpayer's | ||
net income for the taxable year. | ||
(11) In the case of a corporation, for taxable years | ||
beginning prior to January 1, 2015, and ending after | ||
December 31, 2014, an amount equal to the sum of (i) 7% of | ||
the taxpayer's net income for the period prior to January | ||
1, 2015, as calculated under Section 202.5, and (ii) 5.25% | ||
of the taxpayer's net income for the period after December | ||
31, 2014, as calculated under Section 202.5. | ||
(12) In the case of a corporation, for taxable years | ||
beginning on or after January 1, 2015, and ending prior to | ||
January 1, 2025, an amount equal to 5.25% of the taxpayer's | ||
net income for the taxable year. | ||
(13) In the case of a corporation, for taxable years | ||
beginning prior to January 1, 2025, and ending after | ||
December 31, 2024, an amount equal to the sum of (i) 5.25% |
of the taxpayer's net income for the period prior to | ||
January 1, 2025, as calculated under Section 202.5, and | ||
(ii) 4.8% of the taxpayer's net income for the period after | ||
December 31, 2024, as calculated under Section 202.5. | ||
(14) In the case of a corporation, for taxable years | ||
beginning on or after January 1, 2025, an amount equal to | ||
4.8% of the taxpayer's net income for the taxable year. | ||
The rates under this subsection (b) are subject to the | ||
provisions of Section 201.5. | ||
(c) Personal Property Tax Replacement Income Tax.
| ||
Beginning on July 1, 1979 and thereafter, in addition to such | ||
income
tax, there is also hereby imposed the Personal Property | ||
Tax Replacement
Income Tax measured by net income on every | ||
corporation (including Subchapter
S corporations), partnership | ||
and trust, for each taxable year ending after
June 30, 1979. | ||
Such taxes are imposed on the privilege of earning or
receiving | ||
income in or as a resident of this State. The Personal Property
| ||
Tax Replacement Income Tax shall be in addition to the income | ||
tax imposed
by subsections (a) and (b) of this Section and in | ||
addition to all other
occupation or privilege taxes imposed by | ||
this State or by any municipal
corporation or political | ||
subdivision thereof. | ||
(d) Additional Personal Property Tax Replacement Income | ||
Tax Rates.
The personal property tax replacement income tax | ||
imposed by this subsection
and subsection (c) of this Section | ||
in the case of a corporation, other
than a Subchapter S |
corporation and except as adjusted by subsection (d-1),
shall | ||
be an additional amount equal to
2.85% of such taxpayer's net | ||
income for the taxable year, except that
beginning on January | ||
1, 1981, and thereafter, the rate of 2.85% specified
in this | ||
subsection shall be reduced to 2.5%, and in the case of a
| ||
partnership, trust or a Subchapter S corporation shall be an | ||
additional
amount equal to 1.5% of such taxpayer's net income | ||
for the taxable year. | ||
(d-1) Rate reduction for certain foreign insurers. In the | ||
case of a
foreign insurer, as defined by Section 35A-5 of the | ||
Illinois Insurance Code,
whose state or country of domicile | ||
imposes on insurers domiciled in Illinois
a retaliatory tax | ||
(excluding any insurer
whose premiums from reinsurance assumed | ||
are 50% or more of its total insurance
premiums as determined | ||
under paragraph (2) of subsection (b) of Section 304,
except | ||
that for purposes of this determination premiums from | ||
reinsurance do
not include premiums from inter-affiliate | ||
reinsurance arrangements),
beginning with taxable years ending | ||
on or after December 31, 1999,
the sum of
the rates of tax | ||
imposed by subsections (b) and (d) shall be reduced (but not
| ||
increased) to the rate at which the total amount of tax imposed | ||
under this Act,
net of all credits allowed under this Act, | ||
shall equal (i) the total amount of
tax that would be imposed | ||
on the foreign insurer's net income allocable to
Illinois for | ||
the taxable year by such foreign insurer's state or country of
| ||
domicile if that net income were subject to all income taxes |
and taxes
measured by net income imposed by such foreign | ||
insurer's state or country of
domicile, net of all credits | ||
allowed or (ii) a rate of zero if no such tax is
imposed on such | ||
income by the foreign insurer's state of domicile.
For the | ||
purposes of this subsection (d-1), an inter-affiliate includes | ||
a
mutual insurer under common management. | ||
(1) For the purposes of subsection (d-1), in no event | ||
shall the sum of the
rates of tax imposed by subsections | ||
(b) and (d) be reduced below the rate at
which the sum of: | ||
(A) the total amount of tax imposed on such foreign | ||
insurer under
this Act for a taxable year, net of all | ||
credits allowed under this Act, plus | ||
(B) the privilege tax imposed by Section 409 of the | ||
Illinois Insurance
Code, the fire insurance company | ||
tax imposed by Section 12 of the Fire
Investigation | ||
Act, and the fire department taxes imposed under | ||
Section 11-10-1
of the Illinois Municipal Code, | ||
equals 1.25% for taxable years ending prior to December 31, | ||
2003, or
1.75% for taxable years ending on or after | ||
December 31, 2003, of the net
taxable premiums written for | ||
the taxable year,
as described by subsection (1) of Section | ||
409 of the Illinois Insurance Code.
This paragraph will in | ||
no event increase the rates imposed under subsections
(b) | ||
and (d). | ||
(2) Any reduction in the rates of tax imposed by this | ||
subsection shall be
applied first against the rates imposed |
by subsection (b) and only after the
tax imposed by | ||
subsection (a) net of all credits allowed under this | ||
Section
other than the credit allowed under subsection (i) | ||
has been reduced to zero,
against the rates imposed by | ||
subsection (d). | ||
This subsection (d-1) is exempt from the provisions of | ||
Section 250. | ||
(e) Investment credit. A taxpayer shall be allowed a credit
| ||
against the Personal Property Tax Replacement Income Tax for
| ||
investment in qualified property. | ||
(1) A taxpayer shall be allowed a credit equal to .5% | ||
of
the basis of qualified property placed in service during | ||
the taxable year,
provided such property is placed in | ||
service on or after
July 1, 1984. There shall be allowed an | ||
additional credit equal
to .5% of the basis of qualified | ||
property placed in service during the
taxable year, | ||
provided such property is placed in service on or
after | ||
July 1, 1986, and the taxpayer's base employment
within | ||
Illinois has increased by 1% or more over the preceding | ||
year as
determined by the taxpayer's employment records | ||
filed with the
Illinois Department of Employment Security. | ||
Taxpayers who are new to
Illinois shall be deemed to have | ||
met the 1% growth in base employment for
the first year in | ||
which they file employment records with the Illinois
| ||
Department of Employment Security. The provisions added to | ||
this Section by
Public Act 85-1200 (and restored by Public |
Act 87-895) shall be
construed as declaratory of existing | ||
law and not as a new enactment. If,
in any year, the | ||
increase in base employment within Illinois over the
| ||
preceding year is less than 1%, the additional credit shall | ||
be limited to that
percentage times a fraction, the | ||
numerator of which is .5% and the denominator
of which is | ||
1%, but shall not exceed .5%. The investment credit shall | ||
not be
allowed to the extent that it would reduce a | ||
taxpayer's liability in any tax
year below zero, nor may | ||
any credit for qualified property be allowed for any
year | ||
other than the year in which the property was placed in | ||
service in
Illinois. For tax years ending on or after | ||
December 31, 1987, and on or
before December 31, 1988, the | ||
credit shall be allowed for the tax year in
which the | ||
property is placed in service, or, if the amount of the | ||
credit
exceeds the tax liability for that year, whether it | ||
exceeds the original
liability or the liability as later | ||
amended, such excess may be carried
forward and applied to | ||
the tax liability of the 5 taxable years following
the | ||
excess credit years if the taxpayer (i) makes investments | ||
which cause
the creation of a minimum of 2,000 full-time | ||
equivalent jobs in Illinois,
(ii) is located in an | ||
enterprise zone established pursuant to the Illinois
| ||
Enterprise Zone Act and (iii) is certified by the | ||
Department of Commerce
and Community Affairs (now | ||
Department of Commerce and Economic Opportunity) as |
complying with the requirements specified in
clause (i) and | ||
(ii) by July 1, 1986. The Department of Commerce and
| ||
Community Affairs (now Department of Commerce and Economic | ||
Opportunity) shall notify the Department of Revenue of all | ||
such
certifications immediately. For tax years ending | ||
after December 31, 1988,
the credit shall be allowed for | ||
the tax year in which the property is
placed in service, | ||
or, if the amount of the credit exceeds the tax
liability | ||
for that year, whether it exceeds the original liability or | ||
the
liability as later amended, such excess may be carried | ||
forward and applied
to the tax liability of the 5 taxable | ||
years following the excess credit
years. The credit shall | ||
be applied to the earliest year for which there is
a | ||
liability. If there is credit from more than one tax year | ||
that is
available to offset a liability, earlier credit | ||
shall be applied first. | ||
(2) The term "qualified property" means property | ||
which: | ||
(A) is tangible, whether new or used, including | ||
buildings and structural
components of buildings and | ||
signs that are real property, but not including
land or | ||
improvements to real property that are not a structural | ||
component of a
building such as landscaping, sewer | ||
lines, local access roads, fencing, parking
lots, and | ||
other appurtenances; | ||
(B) is depreciable pursuant to Section 167 of the |
Internal Revenue Code,
except that "3-year property" | ||
as defined in Section 168(c)(2)(A) of that
Code is not | ||
eligible for the credit provided by this subsection | ||
(e); | ||
(C) is acquired by purchase as defined in Section | ||
179(d) of
the Internal Revenue Code; | ||
(D) is used in Illinois by a taxpayer who is | ||
primarily engaged in
manufacturing, or in mining coal | ||
or fluorite, or in retailing, or was placed in service | ||
on or after July 1, 2006 in a River Edge Redevelopment | ||
Zone established pursuant to the River Edge | ||
Redevelopment Zone Act; and | ||
(E) has not previously been used in Illinois in | ||
such a manner and by
such a person as would qualify for | ||
the credit provided by this subsection
(e) or | ||
subsection (f). | ||
(3) For purposes of this subsection (e), | ||
"manufacturing" means
the material staging and production | ||
of tangible personal property by
procedures commonly | ||
regarded as manufacturing, processing, fabrication, or
| ||
assembling which changes some existing material into new | ||
shapes, new
qualities, or new combinations. For purposes of | ||
this subsection
(e) the term "mining" shall have the same | ||
meaning as the term "mining" in
Section 613(c) of the | ||
Internal Revenue Code. For purposes of this subsection
(e), | ||
the term "retailing" means the sale of tangible personal |
property for use or consumption and not for resale, or
| ||
services rendered in conjunction with the sale of tangible | ||
personal property for use or consumption and not for | ||
resale. For purposes of this subsection (e), "tangible | ||
personal property" has the same meaning as when that term | ||
is used in the Retailers' Occupation Tax Act, and, for | ||
taxable years ending after December 31, 2008, does not | ||
include the generation, transmission, or distribution of | ||
electricity. | ||
(4) The basis of qualified property shall be the basis
| ||
used to compute the depreciation deduction for federal | ||
income tax purposes. | ||
(5) If the basis of the property for federal income tax | ||
depreciation
purposes is increased after it has been placed | ||
in service in Illinois by
the taxpayer, the amount of such | ||
increase shall be deemed property placed
in service on the | ||
date of such increase in basis. | ||
(6) The term "placed in service" shall have the same
| ||
meaning as under Section 46 of the Internal Revenue Code. | ||
(7) If during any taxable year, any property ceases to
| ||
be qualified property in the hands of the taxpayer within | ||
48 months after
being placed in service, or the situs of | ||
any qualified property is
moved outside Illinois within 48 | ||
months after being placed in service, the
Personal Property | ||
Tax Replacement Income Tax for such taxable year shall be
| ||
increased. Such increase shall be determined by (i) |
recomputing the
investment credit which would have been | ||
allowed for the year in which
credit for such property was | ||
originally allowed by eliminating such
property from such | ||
computation and, (ii) subtracting such recomputed credit
| ||
from the amount of credit previously allowed. For the | ||
purposes of this
paragraph (7), a reduction of the basis of | ||
qualified property resulting
from a redetermination of the | ||
purchase price shall be deemed a disposition
of qualified | ||
property to the extent of such reduction. | ||
(8) Unless the investment credit is extended by law, | ||
the
basis of qualified property shall not include costs | ||
incurred after
December 31, 2018, except for costs incurred | ||
pursuant to a binding
contract entered into on or before | ||
December 31, 2018. | ||
(9) Each taxable year ending before December 31, 2000, | ||
a partnership may
elect to pass through to its
partners the | ||
credits to which the partnership is entitled under this | ||
subsection
(e) for the taxable year. A partner may use the | ||
credit allocated to him or her
under this paragraph only | ||
against the tax imposed in subsections (c) and (d) of
this | ||
Section. If the partnership makes that election, those | ||
credits shall be
allocated among the partners in the | ||
partnership in accordance with the rules
set forth in | ||
Section 704(b) of the Internal Revenue Code, and the rules
| ||
promulgated under that Section, and the allocated amount of | ||
the credits shall
be allowed to the partners for that |
taxable year. The partnership shall make
this election on | ||
its Personal Property Tax Replacement Income Tax return for
| ||
that taxable year. The election to pass through the credits | ||
shall be
irrevocable. | ||
For taxable years ending on or after December 31, 2000, | ||
a
partner that qualifies its
partnership for a subtraction | ||
under subparagraph (I) of paragraph (2) of
subsection (d) | ||
of Section 203 or a shareholder that qualifies a Subchapter | ||
S
corporation for a subtraction under subparagraph (S) of | ||
paragraph (2) of
subsection (b) of Section 203 shall be | ||
allowed a credit under this subsection
(e) equal to its | ||
share of the credit earned under this subsection (e) during
| ||
the taxable year by the partnership or Subchapter S | ||
corporation, determined in
accordance with the | ||
determination of income and distributive share of
income | ||
under Sections 702 and 704 and Subchapter S of the Internal | ||
Revenue
Code. This paragraph is exempt from the provisions | ||
of Section 250. | ||
(f) Investment credit; Enterprise Zone; River Edge | ||
Redevelopment Zone. | ||
(1) A taxpayer shall be allowed a credit against the | ||
tax imposed
by subsections (a) and (b) of this Section for | ||
investment in qualified
property which is placed in service | ||
in an Enterprise Zone created
pursuant to the Illinois | ||
Enterprise Zone Act or, for property placed in service on | ||
or after July 1, 2006, a River Edge Redevelopment Zone |
established pursuant to the River Edge Redevelopment Zone | ||
Act. For partners, shareholders
of Subchapter S | ||
corporations, and owners of limited liability companies,
| ||
if the liability company is treated as a partnership for | ||
purposes of
federal and State income taxation, there shall | ||
be allowed a credit under
this subsection (f) to be | ||
determined in accordance with the determination
of income | ||
and distributive share of income under Sections 702 and 704 | ||
and
Subchapter S of the Internal Revenue Code. The credit | ||
shall be .5% of the
basis for such property. The credit | ||
shall be available only in the taxable
year in which the | ||
property is placed in service in the Enterprise Zone or | ||
River Edge Redevelopment Zone and
shall not be allowed to | ||
the extent that it would reduce a taxpayer's
liability for | ||
the tax imposed by subsections (a) and (b) of this Section | ||
to
below zero. For tax years ending on or after December | ||
31, 1985, the credit
shall be allowed for the tax year in | ||
which the property is placed in
service, or, if the amount | ||
of the credit exceeds the tax liability for that
year, | ||
whether it exceeds the original liability or the liability | ||
as later
amended, such excess may be carried forward and | ||
applied to the tax
liability of the 5 taxable years | ||
following the excess credit year.
The credit shall be | ||
applied to the earliest year for which there is a
| ||
liability. If there is credit from more than one tax year | ||
that is available
to offset a liability, the credit |
accruing first in time shall be applied
first. | ||
(2) The term qualified property means property which: | ||
(A) is tangible, whether new or used, including | ||
buildings and
structural components of buildings; | ||
(B) is depreciable pursuant to Section 167 of the | ||
Internal Revenue
Code, except that "3-year property" | ||
as defined in Section 168(c)(2)(A) of
that Code is not | ||
eligible for the credit provided by this subsection | ||
(f); | ||
(C) is acquired by purchase as defined in Section | ||
179(d) of
the Internal Revenue Code; | ||
(D) is used in the Enterprise Zone or River Edge | ||
Redevelopment Zone by the taxpayer; and | ||
(E) has not been previously used in Illinois in | ||
such a manner and by
such a person as would qualify for | ||
the credit provided by this subsection
(f) or | ||
subsection (e). | ||
(3) The basis of qualified property shall be the basis | ||
used to compute
the depreciation deduction for federal | ||
income tax purposes. | ||
(4) If the basis of the property for federal income tax | ||
depreciation
purposes is increased after it has been placed | ||
in service in the Enterprise
Zone or River Edge | ||
Redevelopment Zone by the taxpayer, the amount of such | ||
increase shall be deemed property
placed in service on the | ||
date of such increase in basis. |
(5) The term "placed in service" shall have the same | ||
meaning as under
Section 46 of the Internal Revenue Code. | ||
(6) If during any taxable year, any property ceases to | ||
be qualified
property in the hands of the taxpayer within | ||
48 months after being placed
in service, or the situs of | ||
any qualified property is moved outside the
Enterprise Zone | ||
or River Edge Redevelopment Zone within 48 months after | ||
being placed in service, the tax
imposed under subsections | ||
(a) and (b) of this Section for such taxable year
shall be | ||
increased. Such increase shall be determined by (i) | ||
recomputing
the investment credit which would have been | ||
allowed for the year in which
credit for such property was | ||
originally allowed by eliminating such
property from such | ||
computation, and (ii) subtracting such recomputed credit
| ||
from the amount of credit previously allowed. For the | ||
purposes of this
paragraph (6), a reduction of the basis of | ||
qualified property resulting
from a redetermination of the | ||
purchase price shall be deemed a disposition
of qualified | ||
property to the extent of such reduction. | ||
(7) There shall be allowed an additional credit equal | ||
to 0.5% of the basis of qualified property placed in | ||
service during the taxable year in a River Edge | ||
Redevelopment Zone, provided such property is placed in | ||
service on or after July 1, 2006, and the taxpayer's base | ||
employment within Illinois has increased by 1% or more over | ||
the preceding year as determined by the taxpayer's |
employment records filed with the Illinois Department of | ||
Employment Security. Taxpayers who are new to Illinois | ||
shall be deemed to have met the 1% growth in base | ||
employment for the first year in which they file employment | ||
records with the Illinois Department of Employment | ||
Security. If, in any year, the increase in base employment | ||
within Illinois over the preceding year is less than 1%, | ||
the additional credit shall be limited to that percentage | ||
times a fraction, the numerator of which is 0.5% and the | ||
denominator of which is 1%, but shall not exceed 0.5%.
| ||
(g) (Blank). Jobs Tax Credit; River Edge Redevelopment Zone | ||
and Foreign Trade Zone or Sub-Zone. | ||
(1) A taxpayer conducting a trade or business, for | ||
taxable years ending on or after December 31, 2006, in a | ||
River Edge Redevelopment Zone or conducting a trade or | ||
business in a federally designated
Foreign Trade Zone or | ||
Sub-Zone shall be allowed a credit against the tax
imposed | ||
by subsections (a) and (b) of this Section in the amount of | ||
$500
per eligible employee hired to work in the zone during | ||
the taxable year. | ||
(2) To qualify for the credit: | ||
(A) the taxpayer must hire 5 or more eligible | ||
employees to work in a River Edge Redevelopment Zone or | ||
federally designated Foreign Trade Zone or Sub-Zone
| ||
during the taxable year; | ||
(B) the taxpayer's total employment within the |
River Edge Redevelopment Zone or
federally designated | ||
Foreign Trade Zone or Sub-Zone must
increase by 5 or | ||
more full-time employees beyond the total employed in | ||
that
zone at the end of the previous tax year for which | ||
a jobs tax
credit under this Section was taken, or | ||
beyond the total employed by the
taxpayer as of | ||
December 31, 1985, whichever is later; and | ||
(C) the eligible employees must be employed 180 | ||
consecutive days in
order to be deemed hired for | ||
purposes of this subsection. | ||
(3) An "eligible employee" means an employee who is: | ||
(A) Certified by the Department of Commerce and | ||
Economic Opportunity
as "eligible for services" | ||
pursuant to regulations promulgated in
accordance with | ||
Title II of the Job Training Partnership Act, Training
| ||
Services for the Disadvantaged or Title III of the Job | ||
Training Partnership
Act, Employment and Training | ||
Assistance for Dislocated Workers Program. | ||
(B) Hired after the River Edge Redevelopment Zone | ||
or federally designated Foreign
Trade Zone or Sub-Zone | ||
was designated or the trade or
business was located in | ||
that zone, whichever is later. | ||
(C) Employed in the River Edge Redevelopment Zone | ||
or Foreign Trade Zone or
Sub-Zone. An employee is | ||
employed in a federally designated Foreign Trade Zone | ||
or Sub-Zone
if his services are rendered there or it is |
the base of
operations for the services performed. | ||
(D) A full-time employee working 30 or more hours | ||
per week. | ||
(4) For tax years ending on or after December 31, 1985 | ||
and prior to
December 31, 1988, the credit shall be allowed | ||
for the tax year in which
the eligible employees are hired. | ||
For tax years ending on or after
December 31, 1988, the | ||
credit shall be allowed for the tax year immediately
| ||
following the tax year in which the eligible employees are | ||
hired. If the
amount of the credit exceeds the tax | ||
liability for that year, whether it
exceeds the original | ||
liability or the liability as later amended, such
excess | ||
may be carried forward and applied to the tax liability of | ||
the 5
taxable years following the excess credit year. The | ||
credit shall be
applied to the earliest year for which | ||
there is a liability. If there is
credit from more than one | ||
tax year that is available to offset a liability,
earlier | ||
credit shall be applied first. | ||
(5) The Department of Revenue shall promulgate such | ||
rules and regulations
as may be deemed necessary to carry | ||
out the purposes of this subsection (g). | ||
(6) The credit shall be available for eligible | ||
employees hired on or
after January 1, 1986. | ||
(h) Investment credit; High Impact Business. | ||
(1) Subject to subsections (b) and (b-5) of Section
5.5 | ||
of the Illinois Enterprise Zone Act, a taxpayer shall be |
allowed a credit
against the tax imposed by subsections (a) | ||
and (b) of this Section for
investment in qualified
| ||
property which is placed in service by a Department of | ||
Commerce and Economic Opportunity
designated High Impact | ||
Business. The credit shall be .5% of the basis
for such | ||
property. The credit shall not be available (i) until the | ||
minimum
investments in qualified property set forth in | ||
subdivision (a)(3)(A) of
Section 5.5 of the Illinois
| ||
Enterprise Zone Act have been satisfied
or (ii) until the | ||
time authorized in subsection (b-5) of the Illinois
| ||
Enterprise Zone Act for entities designated as High Impact | ||
Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and | ||
(a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone | ||
Act, and shall not be allowed to the extent that it would
| ||
reduce a taxpayer's liability for the tax imposed by | ||
subsections (a) and (b) of
this Section to below zero. The | ||
credit applicable to such investments shall be
taken in the | ||
taxable year in which such investments have been completed. | ||
The
credit for additional investments beyond the minimum | ||
investment by a designated
high impact business authorized | ||
under subdivision (a)(3)(A) of Section 5.5 of
the Illinois | ||
Enterprise Zone Act shall be available only in the taxable | ||
year in
which the property is placed in service and shall | ||
not be allowed to the extent
that it would reduce a | ||
taxpayer's liability for the tax imposed by subsections
(a) | ||
and (b) of this Section to below zero.
For tax years ending |
on or after December 31, 1987, the credit shall be
allowed | ||
for the tax year in which the property is placed in | ||
service, or, if
the amount of the credit exceeds the tax | ||
liability for that year, whether
it exceeds the original | ||
liability or the liability as later amended, such
excess | ||
may be carried forward and applied to the tax liability of | ||
the 5
taxable years following the excess credit year. The | ||
credit shall be
applied to the earliest year for which | ||
there is a liability. If there is
credit from more than one | ||
tax year that is available to offset a liability,
the | ||
credit accruing first in time shall be applied first. | ||
Changes made in this subdivision (h)(1) by Public Act | ||
88-670
restore changes made by Public Act 85-1182 and | ||
reflect existing law. | ||
(2) The term qualified property means property which: | ||
(A) is tangible, whether new or used, including | ||
buildings and
structural components of buildings; | ||
(B) is depreciable pursuant to Section 167 of the | ||
Internal Revenue
Code, except that "3-year property" | ||
as defined in Section 168(c)(2)(A) of
that Code is not | ||
eligible for the credit provided by this subsection | ||
(h); | ||
(C) is acquired by purchase as defined in Section | ||
179(d) of the
Internal Revenue Code; and | ||
(D) is not eligible for the Enterprise Zone | ||
Investment Credit provided
by subsection (f) of this |
Section. | ||
(3) The basis of qualified property shall be the basis | ||
used to compute
the depreciation deduction for federal | ||
income tax purposes. | ||
(4) If the basis of the property for federal income tax | ||
depreciation
purposes is increased after it has been placed | ||
in service in a federally
designated Foreign Trade Zone or | ||
Sub-Zone located in Illinois by the taxpayer,
the amount of | ||
such increase shall be deemed property placed in service on
| ||
the date of such increase in basis. | ||
(5) The term "placed in service" shall have the same | ||
meaning as under
Section 46 of the Internal Revenue Code. | ||
(6) If during any taxable year ending on or before | ||
December 31, 1996,
any property ceases to be qualified
| ||
property in the hands of the taxpayer within 48 months | ||
after being placed
in service, or the situs of any | ||
qualified property is moved outside
Illinois within 48 | ||
months after being placed in service, the tax imposed
under | ||
subsections (a) and (b) of this Section for such taxable | ||
year shall
be increased. Such increase shall be determined | ||
by (i) recomputing the
investment credit which would have | ||
been allowed for the year in which
credit for such property | ||
was originally allowed by eliminating such
property from | ||
such computation, and (ii) subtracting such recomputed | ||
credit
from the amount of credit previously allowed. For | ||
the purposes of this
paragraph (6), a reduction of the |
basis of qualified property resulting
from a | ||
redetermination of the purchase price shall be deemed a | ||
disposition
of qualified property to the extent of such | ||
reduction. | ||
(7) Beginning with tax years ending after December 31, | ||
1996, if a
taxpayer qualifies for the credit under this | ||
subsection (h) and thereby is
granted a tax abatement and | ||
the taxpayer relocates its entire facility in
violation of | ||
the explicit terms and length of the contract under Section
| ||
18-183 of the Property Tax Code, the tax imposed under | ||
subsections
(a) and (b) of this Section shall be increased | ||
for the taxable year
in which the taxpayer relocated its | ||
facility by an amount equal to the
amount of credit | ||
received by the taxpayer under this subsection (h). | ||
(i) Credit for Personal Property Tax Replacement Income | ||
Tax.
For tax years ending prior to December 31, 2003, a credit | ||
shall be allowed
against the tax imposed by
subsections (a) and | ||
(b) of this Section for the tax imposed by subsections (c)
and | ||
(d) of this Section. This credit shall be computed by | ||
multiplying the tax
imposed by subsections (c) and (d) of this | ||
Section by a fraction, the numerator
of which is base income | ||
allocable to Illinois and the denominator of which is
Illinois | ||
base income, and further multiplying the product by the tax | ||
rate
imposed by subsections (a) and (b) of this Section. | ||
Any credit earned on or after December 31, 1986 under
this | ||
subsection which is unused in the year
the credit is computed |
because it exceeds the tax liability imposed by
subsections (a) | ||
and (b) for that year (whether it exceeds the original
| ||
liability or the liability as later amended) may be carried | ||
forward and
applied to the tax liability imposed by subsections | ||
(a) and (b) of the 5
taxable years following the excess credit | ||
year, provided that no credit may
be carried forward to any | ||
year ending on or
after December 31, 2003. This credit shall be
| ||
applied first to the earliest year for which there is a | ||
liability. If
there is a credit under this subsection from more | ||
than one tax year that is
available to offset a liability the | ||
earliest credit arising under this
subsection shall be applied | ||
first. | ||
If, during any taxable year ending on or after December 31, | ||
1986, the
tax imposed by subsections (c) and (d) of this | ||
Section for which a taxpayer
has claimed a credit under this | ||
subsection (i) is reduced, the amount of
credit for such tax | ||
shall also be reduced. Such reduction shall be
determined by | ||
recomputing the credit to take into account the reduced tax
| ||
imposed by subsections (c) and (d). If any portion of the
| ||
reduced amount of credit has been carried to a different | ||
taxable year, an
amended return shall be filed for such taxable | ||
year to reduce the amount of
credit claimed. | ||
(j) Training expense credit. Beginning with tax years | ||
ending on or
after December 31, 1986 and prior to December 31, | ||
2003, a taxpayer shall be
allowed a credit against the
tax | ||
imposed by subsections (a) and (b) under this Section
for all |
amounts paid or accrued, on behalf of all persons
employed by | ||
the taxpayer in Illinois or Illinois residents employed
outside | ||
of Illinois by a taxpayer, for educational or vocational | ||
training in
semi-technical or technical fields or semi-skilled | ||
or skilled fields, which
were deducted from gross income in the | ||
computation of taxable income. The
credit against the tax | ||
imposed by subsections (a) and (b) shall be 1.6% of
such | ||
training expenses. For partners, shareholders of subchapter S
| ||
corporations, and owners of limited liability companies, if the | ||
liability
company is treated as a partnership for purposes of | ||
federal and State income
taxation, there shall be allowed a | ||
credit under this subsection (j) to be
determined in accordance | ||
with the determination of income and distributive
share of | ||
income under Sections 702 and 704 and subchapter S of the | ||
Internal
Revenue Code. | ||
Any credit allowed under this subsection which is unused in | ||
the year
the credit is earned may be carried forward to each of | ||
the 5 taxable
years following the year for which the credit is | ||
first computed until it is
used. This credit shall be applied | ||
first to the earliest year for which
there is a liability. If | ||
there is a credit under this subsection from more
than one tax | ||
year that is available to offset a liability the earliest
| ||
credit arising under this subsection shall be applied first. No | ||
carryforward
credit may be claimed in any tax year ending on or | ||
after
December 31, 2003. | ||
(k) Research and development credit. For tax years ending |
after July 1, 1990 and prior to
December 31, 2003, and | ||
beginning again for tax years ending on or after December 31, | ||
2004, and ending prior to January 1, 2016, a taxpayer shall be
| ||
allowed a credit against the tax imposed by subsections (a) and | ||
(b) of this
Section for increasing research activities in this | ||
State. The credit
allowed against the tax imposed by | ||
subsections (a) and (b) shall be equal
to 6 1/2% of the | ||
qualifying expenditures for increasing research activities
in | ||
this State. For partners, shareholders of subchapter S | ||
corporations, and
owners of limited liability companies, if the | ||
liability company is treated as a
partnership for purposes of | ||
federal and State income taxation, there shall be
allowed a | ||
credit under this subsection to be determined in accordance | ||
with the
determination of income and distributive share of | ||
income under Sections 702 and
704 and subchapter S of the | ||
Internal Revenue Code. | ||
For purposes of this subsection, "qualifying expenditures" | ||
means the
qualifying expenditures as defined for the federal | ||
credit for increasing
research activities which would be | ||
allowable under Section 41 of the
Internal Revenue Code and | ||
which are conducted in this State, "qualifying
expenditures for | ||
increasing research activities in this State" means the
excess | ||
of qualifying expenditures for the taxable year in which | ||
incurred
over qualifying expenditures for the base period, | ||
"qualifying expenditures
for the base period" means the average | ||
of the qualifying expenditures for
each year in the base |
period, and "base period" means the 3 taxable years
immediately | ||
preceding the taxable year for which the determination is
being | ||
made. | ||
Any credit in excess of the tax liability for the taxable | ||
year
may be carried forward. A taxpayer may elect to have the
| ||
unused credit shown on its final completed return carried over | ||
as a credit
against the tax liability for the following 5 | ||
taxable years or until it has
been fully used, whichever occurs | ||
first; provided that no credit earned in a tax year ending | ||
prior to December 31, 2003 may be carried forward to any year | ||
ending on or after December 31, 2003. | ||
If an unused credit is carried forward to a given year from | ||
2 or more
earlier years, that credit arising in the earliest | ||
year will be applied
first against the tax liability for the | ||
given year. If a tax liability for
the given year still | ||
remains, the credit from the next earliest year will
then be | ||
applied, and so on, until all credits have been used or no tax
| ||
liability for the given year remains. Any remaining unused | ||
credit or
credits then will be carried forward to the next | ||
following year in which a
tax liability is incurred, except | ||
that no credit can be carried forward to
a year which is more | ||
than 5 years after the year in which the expense for
which the | ||
credit is given was incurred. | ||
No inference shall be drawn from this amendatory Act of the | ||
91st General
Assembly in construing this Section for taxable | ||
years beginning before January
1, 1999. |
(l) Environmental Remediation Tax Credit. | ||
(i) For tax years ending after December 31, 1997 and on | ||
or before
December 31, 2001, a taxpayer shall be allowed a | ||
credit against the tax
imposed by subsections (a) and (b) | ||
of this Section for certain amounts paid
for unreimbursed | ||
eligible remediation costs, as specified in this | ||
subsection.
For purposes of this Section, "unreimbursed | ||
eligible remediation costs" means
costs approved by the | ||
Illinois Environmental Protection Agency ("Agency") under
| ||
Section 58.14 of the Environmental Protection Act that were | ||
paid in performing
environmental remediation at a site for | ||
which a No Further Remediation Letter
was issued by the | ||
Agency and recorded under Section 58.10 of the | ||
Environmental
Protection Act. The credit must be claimed | ||
for the taxable year in which
Agency approval of the | ||
eligible remediation costs is granted. The credit is
not | ||
available to any taxpayer if the taxpayer or any related | ||
party caused or
contributed to, in any material respect, a | ||
release of regulated substances on,
in, or under the site | ||
that was identified and addressed by the remedial
action | ||
pursuant to the Site Remediation Program of the | ||
Environmental Protection
Act. After the Pollution Control | ||
Board rules are adopted pursuant to the
Illinois | ||
Administrative Procedure Act for the administration and | ||
enforcement of
Section 58.9 of the Environmental | ||
Protection Act, determinations as to credit
availability |
for purposes of this Section shall be made consistent with | ||
those
rules. For purposes of this Section, "taxpayer" | ||
includes a person whose tax
attributes the taxpayer has | ||
succeeded to under Section 381 of the Internal
Revenue Code | ||
and "related party" includes the persons disallowed a | ||
deduction
for losses by paragraphs (b), (c), and (f)(1) of | ||
Section 267 of the Internal
Revenue Code by virtue of being | ||
a related taxpayer, as well as any of its
partners. The | ||
credit allowed against the tax imposed by subsections (a) | ||
and
(b) shall be equal to 25% of the unreimbursed eligible | ||
remediation costs in
excess of $100,000 per site, except | ||
that the $100,000 threshold shall not apply
to any site | ||
contained in an enterprise zone as determined by the | ||
Department of
Commerce and Community Affairs (now | ||
Department of Commerce and Economic Opportunity). The | ||
total credit allowed shall not exceed
$40,000 per year with | ||
a maximum total of $150,000 per site. For partners and
| ||
shareholders of subchapter S corporations, there shall be | ||
allowed a credit
under this subsection to be determined in | ||
accordance with the determination of
income and | ||
distributive share of income under Sections 702 and 704 and
| ||
subchapter S of the Internal Revenue Code. | ||
(ii) A credit allowed under this subsection that is | ||
unused in the year
the credit is earned may be carried | ||
forward to each of the 5 taxable years
following the year | ||
for which the credit is first earned until it is used.
The |
term "unused credit" does not include any amounts of | ||
unreimbursed eligible
remediation costs in excess of the | ||
maximum credit per site authorized under
paragraph (i). | ||
This credit shall be applied first to the earliest year
for | ||
which there is a liability. If there is a credit under this | ||
subsection
from more than one tax year that is available to | ||
offset a liability, the
earliest credit arising under this | ||
subsection shall be applied first. A
credit allowed under | ||
this subsection may be sold to a buyer as part of a sale
of | ||
all or part of the remediation site for which the credit | ||
was granted. The
purchaser of a remediation site and the | ||
tax credit shall succeed to the unused
credit and remaining | ||
carry-forward period of the seller. To perfect the
| ||
transfer, the assignor shall record the transfer in the | ||
chain of title for the
site and provide written notice to | ||
the Director of the Illinois Department of
Revenue of the | ||
assignor's intent to sell the remediation site and the | ||
amount of
the tax credit to be transferred as a portion of | ||
the sale. In no event may a
credit be transferred to any | ||
taxpayer if the taxpayer or a related party would
not be | ||
eligible under the provisions of subsection (i). | ||
(iii) For purposes of this Section, the term "site" | ||
shall have the same
meaning as under Section 58.2 of the | ||
Environmental Protection Act. | ||
(m) Education expense credit. Beginning with tax years | ||
ending after
December 31, 1999, a taxpayer who
is the custodian |
of one or more qualifying pupils shall be allowed a credit
| ||
against the tax imposed by subsections (a) and (b) of this | ||
Section for
qualified education expenses incurred on behalf of | ||
the qualifying pupils.
The credit shall be equal to 25% of | ||
qualified education expenses, but in no
event may the total | ||
credit under this subsection claimed by a
family that is the
| ||
custodian of qualifying pupils exceed $500. In no event shall a | ||
credit under
this subsection reduce the taxpayer's liability | ||
under this Act to less than
zero. This subsection is exempt | ||
from the provisions of Section 250 of this
Act. | ||
For purposes of this subsection: | ||
"Qualifying pupils" means individuals who (i) are | ||
residents of the State of
Illinois, (ii) are under the age of | ||
21 at the close of the school year for
which a credit is | ||
sought, and (iii) during the school year for which a credit
is | ||
sought were full-time pupils enrolled in a kindergarten through | ||
twelfth
grade education program at any school, as defined in | ||
this subsection. | ||
"Qualified education expense" means the amount incurred
on | ||
behalf of a qualifying pupil in excess of $250 for tuition, | ||
book fees, and
lab fees at the school in which the pupil is | ||
enrolled during the regular school
year. | ||
"School" means any public or nonpublic elementary or | ||
secondary school in
Illinois that is in compliance with Title | ||
VI of the Civil Rights Act of 1964
and attendance at which | ||
satisfies the requirements of Section 26-1 of the
School Code, |
except that nothing shall be construed to require a child to
| ||
attend any particular public or nonpublic school to qualify for | ||
the credit
under this Section. | ||
"Custodian" means, with respect to qualifying pupils, an | ||
Illinois resident
who is a parent, the parents, a legal | ||
guardian, or the legal guardians of the
qualifying pupils. | ||
(n) River Edge Redevelopment Zone site remediation tax | ||
credit.
| ||
(i) For tax years ending on or after December 31, 2006, | ||
a taxpayer shall be allowed a credit against the tax | ||
imposed by subsections (a) and (b) of this Section for | ||
certain amounts paid for unreimbursed eligible remediation | ||
costs, as specified in this subsection. For purposes of | ||
this Section, "unreimbursed eligible remediation costs" | ||
means costs approved by the Illinois Environmental | ||
Protection Agency ("Agency") under Section 58.14a of the | ||
Environmental Protection Act that were paid in performing | ||
environmental remediation at a site within a River Edge | ||
Redevelopment Zone for which a No Further Remediation | ||
Letter was issued by the Agency and recorded under Section | ||
58.10 of the Environmental Protection Act. The credit must | ||
be claimed for the taxable year in which Agency approval of | ||
the eligible remediation costs is granted. The credit is | ||
not available to any taxpayer if the taxpayer or any | ||
related party caused or contributed to, in any material | ||
respect, a release of regulated substances on, in, or under |
the site that was identified and addressed by the remedial | ||
action pursuant to the Site Remediation Program of the | ||
Environmental Protection Act. Determinations as to credit | ||
availability for purposes of this Section shall be made | ||
consistent with rules adopted by the Pollution Control | ||
Board pursuant to the Illinois Administrative Procedure | ||
Act for the administration and enforcement of Section 58.9 | ||
of the Environmental Protection Act. For purposes of this | ||
Section, "taxpayer" includes a person whose tax attributes | ||
the taxpayer has succeeded to under Section 381 of the | ||
Internal Revenue Code and "related party" includes the | ||
persons disallowed a deduction for losses by paragraphs | ||
(b), (c), and (f)(1) of Section 267 of the Internal Revenue | ||
Code by virtue of being a related taxpayer, as well as any | ||
of its partners. The credit allowed against the tax imposed | ||
by subsections (a) and (b) shall be equal to 25% of the | ||
unreimbursed eligible remediation costs in excess of | ||
$100,000 per site. | ||
(ii) A credit allowed under this subsection that is | ||
unused in the year the credit is earned may be carried | ||
forward to each of the 5 taxable years following the year | ||
for which the credit is first earned until it is used. This | ||
credit shall be applied first to the earliest year for | ||
which there is a liability. If there is a credit under this | ||
subsection from more than one tax year that is available to | ||
offset a liability, the earliest credit arising under this |
subsection shall be applied first. A credit allowed under | ||
this subsection may be sold to a buyer as part of a sale of | ||
all or part of the remediation site for which the credit | ||
was granted. The purchaser of a remediation site and the | ||
tax credit shall succeed to the unused credit and remaining | ||
carry-forward period of the seller. To perfect the | ||
transfer, the assignor shall record the transfer in the | ||
chain of title for the site and provide written notice to | ||
the Director of the Illinois Department of Revenue of the | ||
assignor's intent to sell the remediation site and the | ||
amount of the tax credit to be transferred as a portion of | ||
the sale. In no event may a credit be transferred to any | ||
taxpayer if the taxpayer or a related party would not be | ||
eligible under the provisions of subsection (i). | ||
(iii) For purposes of this Section, the term "site" | ||
shall have the same meaning as under Section 58.2 of the | ||
Environmental Protection Act. | ||
(Source: P.A. 96-115, eff. 7-31-09; 96-116, eff. 7-31-09; | ||
96-937, eff. 6-23-10; 96-1000, eff. 7-2-10; 96-1496, eff. | ||
1-13-11; 97-2, eff. 5-6-11; 97-636, eff. 6-1-12; 97-905, eff. | ||
8-7-12.)
| ||
Section 5-33. The Use Tax Act is amended by changing | ||
Section 9 as follows:
| ||
(35 ILCS 105/9) (from Ch. 120, par. 439.9) |
Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||
and
trailers that are required to be registered with an agency | ||
of this State,
each retailer
required or authorized to collect | ||
the tax imposed by this Act shall pay
to the Department the | ||
amount of such tax (except as otherwise provided)
at the time | ||
when he is required to file his return for the period during
| ||
which such tax was collected, less a discount of 2.1% prior to
| ||
January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||
per calendar
year, whichever is greater, which is allowed to | ||
reimburse the retailer
for expenses incurred in collecting the | ||
tax, keeping records, preparing
and filing returns, remitting | ||
the tax and supplying data to the
Department on request. In the | ||
case of retailers who report and pay the
tax on a transaction | ||
by transaction basis, as provided in this Section,
such | ||
discount shall be taken with each such tax remittance instead | ||
of
when such retailer files his periodic return. A retailer | ||
need not remit
that part of any tax collected by him to the | ||
extent that he is required
to remit and does remit the tax | ||
imposed by the Retailers' Occupation
Tax Act, with respect to | ||
the sale of the same property. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the retailer, in collecting
the tax (except as to motor | ||
vehicles, watercraft, aircraft, and
trailers that are required |
to be registered with an agency of this State),
may collect for | ||
each
tax return period, only the tax applicable to that part of | ||
the selling
price actually received during such tax return | ||
period. | ||
Except as provided in this Section, on or before the | ||
twentieth day of each
calendar month, such retailer shall file | ||
a return for the preceding
calendar month. Such return shall be | ||
filed on forms prescribed by the
Department and shall furnish | ||
such information as the Department may
reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this |
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the |
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall notify
all taxpayers required to make payments | ||
by electronic funds transfer. All
taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and any
taxpayers authorized to voluntarily make | ||
payments by electronic funds transfer
shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act, the Service |
Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||
calendar quarters, he shall file a return with the
Department | ||
each month by the 20th day of the month next following the | ||
month
during which such tax liability is incurred and shall | ||
make payments to the
Department on or before the 7th, 15th, | ||
22nd and last day of the month
during which such liability is | ||
incurred.
On and after October 1, 2000, if the taxpayer's | ||
average monthly tax liability
to the Department under this Act, | ||
the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||
Act, and the Service Use Tax Act was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the
month during
which such | ||
liability is incurred.
If the month during which such tax
| ||
liability is incurred began prior to January 1, 1985, each | ||
payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||
actual liability for the month or an amount set by the | ||
Department not to
exceed 1/4 of the average monthly liability | ||
of the taxpayer to the
Department for the preceding 4 complete | ||
calendar quarters (excluding the
month of highest liability and | ||
the month of lowest liability in such 4
quarter period). If the | ||
month during which such tax liability is incurred
begins on or | ||
after January 1, 1985, and prior to January 1, 1987, each
| ||
payment shall be in an amount equal to 22.5% of the taxpayer's |
actual liability
for the month or 27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax liability
is incurred begins on | ||
or after January 1, 1987, and prior to January 1,
1988, each | ||
payment shall be in an amount equal to 22.5% of the taxpayer's
| ||
actual liability for the month or 26.25% of the taxpayer's | ||
liability for
the same calendar month of the preceding year. If | ||
the month during which such
tax liability is incurred begins on | ||
or after January 1, 1988, and prior to
January 1, 1989,
or | ||
begins on or after January 1, 1996, each payment shall be in an | ||
amount equal
to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of the
taxpayer's liability for the same | ||
calendar month of the preceding year. If the
month during which | ||
such tax liability is incurred begins on or after January 1,
| ||
1989,
and prior to January 1, 1996, each payment shall be in an | ||
amount equal to 22.5%
of the taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against the final tax
liability
of the taxpayer's return for | ||
that month. Before October 1, 2000, once
applicable, the | ||
requirement
of the making of quarter monthly payments to the | ||
Department shall continue
until such taxpayer's average | ||
monthly liability to the Department during
the preceding 4 | ||
complete calendar quarters (excluding the month of highest
|
liability and the month of lowest liability) is less than
| ||
$9,000, or until
such taxpayer's average monthly liability to | ||
the Department as computed for
each calendar quarter of the 4 | ||
preceding complete calendar quarter period
is less than | ||
$10,000. However, if a taxpayer can show the
Department that
a | ||
substantial change in the taxpayer's business has occurred | ||
which causes
the taxpayer to anticipate that his average | ||
monthly tax liability for the
reasonably foreseeable future | ||
will fall below the $10,000 threshold
stated above, then
such | ||
taxpayer
may petition the Department for change in such | ||
taxpayer's reporting status.
On and after October 1, 2000, once | ||
applicable, the requirement of the making
of quarter monthly | ||
payments to the Department shall continue until such
taxpayer's | ||
average monthly liability to the Department during the | ||
preceding 4
complete calendar quarters (excluding the month of | ||
highest liability and the
month of lowest liability) is less | ||
than $19,000 or until such taxpayer's
average monthly liability | ||
to the Department as computed for each calendar
quarter of the | ||
4 preceding complete calendar quarter period is less than
| ||
$20,000. However, if a taxpayer can show the Department that a | ||
substantial
change in the taxpayer's business has occurred | ||
which causes the taxpayer to
anticipate that his average | ||
monthly tax liability for the reasonably
foreseeable future | ||
will fall below the $20,000 threshold stated above, then
such | ||
taxpayer may petition the Department for a change in such | ||
taxpayer's
reporting status.
The Department shall change such |
taxpayer's reporting status unless it
finds that such change is | ||
seasonal in nature and not likely to be long
term. If any such | ||
quarter monthly payment is not paid at the time or in
the | ||
amount required by this Section, then the taxpayer shall be | ||
liable for
penalties and interest on
the difference between the | ||
minimum amount due and the amount of such
quarter monthly | ||
payment actually and timely paid, except insofar as the
| ||
taxpayer has previously made payments for that month to the | ||
Department in
excess of the minimum payments previously due as | ||
provided in this Section.
The Department shall make reasonable | ||
rules and regulations to govern the
quarter monthly payment | ||
amount and quarter monthly payment dates for
taxpayers who file | ||
on other than a calendar monthly basis. | ||
If any such payment provided for in this Section exceeds | ||
the taxpayer's
liabilities under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act and the | ||
Service Use Tax Act, as shown by an original
monthly return, | ||
the Department shall issue to the taxpayer a credit
memorandum | ||
no later than 30 days after the date of payment, which
| ||
memorandum may be submitted by the taxpayer to the Department | ||
in payment of
tax liability subsequently to be remitted by the | ||
taxpayer to the Department
or be assigned by the taxpayer to a | ||
similar taxpayer under this Act, the
Retailers' Occupation Tax | ||
Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||
in accordance with reasonable rules and regulations to
be | ||
prescribed by the Department, except that if such excess |
payment is
shown on an original monthly return and is made | ||
after December 31, 1986, no
credit memorandum shall be issued, | ||
unless requested by the taxpayer. If no
such request is made, | ||
the taxpayer may credit such excess payment against
tax | ||
liability subsequently to be remitted by the taxpayer to the | ||
Department
under this Act, the Retailers' Occupation Tax Act, | ||
the Service Occupation
Tax Act or the Service Use Tax Act, in | ||
accordance with reasonable rules and
regulations prescribed by | ||
the Department. If the Department subsequently
determines that | ||
all or any part of the credit taken was not actually due to
the | ||
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||
be
reduced by 2.1% or 1.75% of the difference between the | ||
credit taken and
that actually due, and the taxpayer shall be | ||
liable for penalties and
interest on such difference. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February,
and March of a given | ||
year being due by April 20 of such year; with the
return for | ||
April, May and June of a given year being due by July 20 of
such | ||
year; with the return for July, August and September of a given
| ||
year being due by October 20 of such year, and with the return | ||
for
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the retailer is otherwise required to file a monthly or |
quarterly
return and if the retailer's average monthly tax | ||
liability to the
Department does not exceed $50, the Department | ||
may authorize his returns to
be filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, every
retailer selling this kind of | ||
tangible personal property shall file,
with the Department, | ||
upon a form to be prescribed and supplied by the
Department, a | ||
separate return for each such item of tangible personal
| ||
property which the retailer sells, except that if, in the same
| ||
transaction, (i) a retailer of aircraft, watercraft, motor | ||
vehicles or
trailers transfers more than
one aircraft, | ||
watercraft, motor
vehicle or trailer to another aircraft, | ||
watercraft, motor vehicle or
trailer retailer for the purpose |
of resale
or (ii) a retailer of aircraft, watercraft, motor | ||
vehicles, or trailers
transfers more than one aircraft, | ||
watercraft, motor vehicle, or trailer to a
purchaser for use as | ||
a qualifying rolling stock as provided in Section 3-55 of
this | ||
Act, then
that seller may report the transfer of all the
| ||
aircraft, watercraft, motor
vehicles
or trailers involved in | ||
that transaction to the Department on the same
uniform
| ||
invoice-transaction reporting return form.
For purposes of | ||
this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||
watercraft as defined in Section 3-2 of the Boat Registration | ||
and Safety Act,
a
personal watercraft, or any boat equipped | ||
with an inboard motor. | ||
The transaction reporting return in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 2 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on |
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
and aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 2 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the date of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner |
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the tax | ||
that is imposed by this Act may be transmitted to
the | ||
Department by way of the State agency with which, or State | ||
officer
with whom, the tangible personal property must be | ||
titled or registered
(if titling or registration is required) | ||
if the Department and such
agency or State officer determine | ||
that this procedure will expedite the
processing of | ||
applications for title or registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
tax receipt | ||
(or a certificate of exemption if the Department is
satisfied | ||
that the particular sale is tax exempt) which such purchaser
| ||
may submit to the agency with which, or State officer with | ||
whom, he must
title or register the tangible personal property | ||
that is involved (if
titling or registration is required) in | ||
support of such purchaser's
application for an Illinois | ||
certificate or other evidence of title or
registration to such | ||
tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration |
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
tax or proof of
exemption made to the Department before the | ||
retailer is willing to take
these actions and such user has not | ||
paid the tax to the retailer, such
user may certify to the fact | ||
of such delay by the retailer, and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Where a retailer collects the tax with respect to the | ||
selling price
of tangible personal property which he sells and | ||
the purchaser
thereafter returns such tangible personal | ||
property and the retailer
refunds the selling price thereof to |
the purchaser, such retailer shall
also refund, to the | ||
purchaser, the tax so collected from the purchaser.
When filing | ||
his return for the period in which he refunds such tax to
the | ||
purchaser, the retailer may deduct the amount of the tax so | ||
refunded
by him to the purchaser from any other use tax which | ||
such retailer may
be required to pay or remit to the | ||
Department, as shown by such return,
if the amount of the tax | ||
to be deducted was previously remitted to the
Department by | ||
such retailer. If the retailer has not previously
remitted the | ||
amount of such tax to the Department, he is entitled to no
| ||
deduction under this Act upon refunding such tax to the | ||
purchaser. | ||
Any retailer filing a return under this Section shall also | ||
include
(for the purpose of paying tax thereon) the total tax | ||
covered by such
return upon the selling price of tangible | ||
personal property purchased by
him at retail from a retailer, | ||
but as to which the tax imposed by this
Act was not collected | ||
from the retailer filing such return, and such
retailer shall | ||
remit the amount of such tax to the Department when
filing such | ||
return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable retailers, who are required to file | ||
returns hereunder and also
under the Retailers' Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. |
Where the retailer has more than one business registered | ||
with the
Department under separate registration under this Act, | ||
such retailer may
not file each return that is due as a single | ||
return covering all such
registered businesses, but shall file | ||
separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund, a special | ||
fund in the State Treasury
which is hereby created, the net | ||
revenue realized for the preceding month
from the 1% tax on | ||
sales of food for human consumption which 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 nonprescription medicines, | ||
drugs, medical appliances and
insulin, urine testing | ||
materials, syringes and needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate
on the selling price of tangible personal property | ||
which is purchased
outside Illinois at retail from a retailer | ||
and which is titled or
registered by an agency of this State's | ||
government. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund, a special | ||
fund in the State
Treasury, 20% of the net revenue realized
for | ||
the preceding month from the 6.25% general rate on the selling
|
price of tangible personal property, other than tangible | ||
personal property
which is purchased outside Illinois at retail | ||
from a retailer and which is
titled or registered by an agency | ||
of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each
month the Department shall pay into the
| ||
State and Local Sales Tax Reform Fund 100% of the net revenue | ||
realized for the
preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property which is | ||
purchased outside Illinois at retail
from a retailer and which | ||
is titled or registered by an agency of this
State's | ||
government. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. |
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act (CAA) Permit Fund under this Act | ||
and the Retailers' Occupation Tax Act shall not exceed | ||
$2,000,000 in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, and | ||
the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||
in any State fiscal year. As used in this paragraph, the | ||
"average monthly deficit" shall be equal to the difference | ||
between the average monthly claims for payment by the fund and | ||
the average monthly revenues deposited into the fund, excluding | ||
payments made pursuant to this paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||
and after July 1, 1989, 3.8% thereof shall be paid into the
| ||
Build Illinois Fund; provided, however, that if in any fiscal | ||
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||
may be, of the
moneys received by the Department and required | ||
to be paid into the Build
Illinois Fund pursuant to Section 3 | ||
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts being
hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||
may be, of moneys being hereinafter called the "Tax Act | ||
Amount",
and (2) the amount transferred to the Build Illinois | ||
Fund from the State
and Local Sales Tax Reform Fund shall be | ||
less than the Annual Specified
Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax Act), an
amount equal to the | ||
difference shall be immediately paid into the Build
Illinois | ||
Fund from other moneys received by the Department pursuant to | ||
the
Tax Acts; and further provided, that if on the last | ||
business day of any
month the sum of (1) the Tax Act Amount | ||
required to be deposited into the
Build Illinois Bond Account | ||
in the Build Illinois Fund during such month
and (2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department |
pursuant to the Tax Acts; and,
further provided, that in no | ||
event shall the payments required under the
preceding proviso | ||
result in aggregate payments into the Build Illinois Fund
| ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the greater
of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for such
fiscal year; and, further provided, | ||
that the amounts payable into the Build
Illinois Fund under | ||
this clause (b) shall be payable only until such time
as the | ||
aggregate amount on deposit under each trust
indenture securing | ||
Bonds issued and outstanding pursuant to the Build
Illinois | ||
Bond Act is sufficient, taking into account any future | ||
investment
income, to fully provide, in accordance with such | ||
indenture, for the
defeasance of or the payment of the | ||
principal of, premium, if any, and
interest on the Bonds | ||
secured by such indenture and on any Bonds expected
to be | ||
issued thereafter and all fees and costs payable with respect | ||
thereto,
all as certified by the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last
business day of any month in which Bonds are | ||
outstanding pursuant to the
Build Illinois Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency |
shall be immediately paid
from other moneys received by the | |||||||||||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | |||||||||||
provided, however, that any amounts paid to the
Build Illinois | |||||||||||
Fund in any fiscal year pursuant to this sentence shall be
| |||||||||||
deemed to constitute payments pursuant to clause (b) of the | |||||||||||
preceding
sentence and shall reduce the amount otherwise | |||||||||||
payable for such fiscal year
pursuant to clause (b) of the | |||||||||||
preceding sentence. The moneys received by
the Department | |||||||||||
pursuant to this Act and required to be deposited into the
| |||||||||||
Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||
installment of the amount requested in the
certificate of the | |||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||
in
excess of the sums designated as "Total Deposit", shall be
| |||||||||||
deposited in the aggregate from collections under Section 9 of | |||||||||||
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||
9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||
Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||
|
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection |
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any amendments thereto
hereafter | ||
enacted,
beginning July 1, 1993, the Department shall each | ||
month pay into the Illinois
Tax Increment Fund 0.27% of 80% of | ||
the net revenue realized for the preceding
month from the 6.25% | ||
general rate on the selling price of tangible personal
| ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of |
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, 75% thereof shall be paid into the State | ||
Treasury and 25%
shall be reserved in a special account and | ||
used only for the transfer to
the Common School Fund as part of | ||
the monthly transfer from the General
Revenue Fund in | ||
accordance with Section 8a of the State
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected
by the State pursuant to this Act, less the amount | ||
paid out during that
month as refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. |
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11; | ||
97-333, eff. 8-12-11.)
| ||
Section 5-35. The Service Use Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax
(except as otherwise provided) at the time when he | ||
is required to file
his return for the period during which such | ||
tax was collected, less a
discount of 2.1% prior to January 1, | ||
1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||
year, whichever is greater, which is allowed to
reimburse the | ||
serviceman for expenses incurred in collecting the tax,
keeping | ||
records, preparing and filing returns, remitting the tax and
| ||
supplying data to the Department on request. A serviceman need | ||
not remit
that part of any tax collected by him to the extent | ||
that he is required to
pay and does pay the tax imposed by the | ||
Service Occupation Tax Act with
respect to his sale of service | ||
involving the incidental transfer by him of
the same property. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a return for the
preceding calendar month | ||
in accordance with reasonable Rules and
Regulations to be |
promulgated by the Department. Such return shall be
filed on a | ||
form prescribed by the Department and shall contain such
| ||
information as the Department may reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be |
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of
the Department by electronic | ||
funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||
an average monthly tax liability of $100,000 or more shall
make | ||
all payments required by rules of the Department by electronic | ||
funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||
an average monthly
tax liability of $50,000 or more shall make | ||
all payments required by rules
of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax
liability" means the sum of the | ||
taxpayer's liabilities under this Act, and
under all other | ||
State and local occupation and use tax laws administered by the
| ||
Department, for the immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. |
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall
make those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer
may make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
If the serviceman is otherwise required to file a monthly | ||
return and
if the serviceman's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February
and March of a given year | ||
being due by April 20 of such year; with the
return for April, | ||
May and June of a given year being due by July 20 of
such year; | ||
with the return for July, August and September of a given
year | ||
being due by October 20 of such year, and with the return for
| ||
October, November and December of a given year being due by | ||
January 20
of the following year. |
If the serviceman is otherwise required to file a monthly | ||
or quarterly
return and if the serviceman's average monthly tax | ||
liability to the Department
does not exceed $50, the Department | ||
may authorize his returns to be
filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a serviceman may file his return, in the | ||
case of any
serviceman who ceases to engage in a kind of | ||
business which makes him
responsible for filing returns under | ||
this Act, such serviceman shall
file a final return under this | ||
Act with the Department not more than 1
month after | ||
discontinuing such business. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
property which he sells and the purchaser | ||
thereafter returns such
property and the serviceman refunds the | ||
selling price thereof to the
purchaser, such serviceman shall | ||
also refund, to the purchaser, the tax
so collected from the | ||
purchaser. When filing his return for the period
in which he | ||
refunds such tax to the purchaser, the serviceman may deduct
| ||
the amount of the tax so refunded by him to the purchaser from | ||
any other
Service Use Tax, Service Occupation Tax, retailers' | ||
occupation tax or
use tax which such serviceman may be required |
to pay or remit to the
Department, as shown by such return, | ||
provided that the amount of the tax
to be deducted shall | ||
previously have been remitted to the Department by
such | ||
serviceman. If the serviceman shall not previously have | ||
remitted
the amount of such tax to the Department, he shall be | ||
entitled to no
deduction hereunder upon refunding such tax to | ||
the purchaser. | ||
Any serviceman filing a return hereunder shall also include | ||
the total
tax upon the selling price of tangible personal | ||
property purchased for use
by him as an incident to a sale of | ||
service, and such serviceman shall remit
the amount of such tax | ||
to the Department when filing such return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns hereunder and also
under the Service Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the serviceman has more than one business registered | ||
with the
Department under separate registration hereunder, | ||
such serviceman shall
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Tax Reform Fund, a special fund in | ||
the State Treasury,
the net revenue realized for the preceding |
month from the 1% tax on sales
of food for human consumption | ||
which 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
| ||
nonprescription medicines, drugs, medical appliances and | ||
insulin, urine
testing materials, syringes and needles used by | ||
diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund 20% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate on transfers of
tangible personal property, other | ||
than tangible personal property which is
purchased outside | ||
Illinois at retail from a retailer and which is titled or
| ||
registered by an agency of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding
month from the 1.25% | ||
rate on the selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay |
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act, and the | ||
Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||
any State fiscal year. As used in this paragraph, the "average | ||
monthly deficit" shall be equal to the difference between the | ||
average monthly claims for payment by the fund and the average | ||
monthly revenues deposited into the fund, excluding payments | ||
made pursuant to this paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1,
1989, 3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided,
however, that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||
may be, of the moneys received by the Department and
required | ||
to be paid into the Build Illinois Fund pursuant to Section 3 | ||
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||
Service Occupation Tax
Act, such Acts being hereinafter called | ||
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
may be, of moneys being hereinafter called the
"Tax Act | ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund
from the State and Local Sales Tax Reform Fund shall be | ||
less than the
Annual Specified Amount (as defined in Section 3 | ||
of the Retailers'
Occupation Tax Act), an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and further provided, that if on the
last | ||
business day of any month the sum of (1) the Tax Act Amount | ||
required
to be deposited into the Build Illinois Bond Account | ||
in the Build Illinois
Fund during such month and (2) the amount | ||
transferred during such month to
the Build Illinois Fund from | ||
the State and Local Sales Tax Reform Fund
shall have been less | ||
than 1/12 of the Annual Specified Amount, an amount
equal to | ||
the difference shall be immediately paid into the Build | ||
Illinois
Fund from other moneys received by the Department | ||
pursuant to the Tax Acts;
and, further provided, that in no | ||
event shall the payments required under
the preceding proviso | ||
result in aggregate payments into the Build Illinois
Fund | ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the
greater of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for
such fiscal year; and, further provided, | ||
that the amounts payable into the
Build Illinois Fund under | ||
this clause (b) shall be payable only until such
time as the | ||
aggregate amount on deposit under each trust indenture securing
| ||
Bonds issued and outstanding pursuant to the Build Illinois |
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited in the Build Illinois Bond
| ||
Account in the Build Illinois Fund in such month shall be less | ||
than the
amount required to be transferred in such month from | ||
the Build Illinois
Bond Account to the Build Illinois Bond | ||
Retirement and Interest Fund
pursuant to Section 13 of the | ||
Build Illinois Bond Act, an amount equal to
such deficiency | ||
shall be immediately paid from other moneys received by the
| ||
Department pursuant to the Tax Acts to the Build Illinois Fund; | ||
provided,
however, that any amounts paid to the Build Illinois | ||
Fund in any fiscal
year pursuant to this sentence shall be | ||
deemed to constitute payments
pursuant to clause (b) of the | ||
preceding sentence and shall reduce the
amount otherwise | ||
payable for such fiscal year pursuant to clause (b) of the
| ||
preceding sentence. The moneys received by the Department | ||
pursuant to this
Act and required to be deposited into the | ||
Build Illinois Fund are subject
to the pledge, claim and charge |
set forth in Section 12 of the Build Illinois
Bond Act. | ||||||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||
|
|
| |||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||
has been deposited. | |||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||
and the
McCormick Place Expansion Project Fund
pursuant to the |
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993, the Department shall each | ||
month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||
the net revenue realized for the
preceding month from the 6.25% | ||
general rate on the selling price of tangible
personal | ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
All remaining moneys received by the Department pursuant to | ||
this
Act shall be paid into the General Revenue Fund of the | ||
State Treasury. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as refunds
to taxpayers for | ||
overpayment of liability. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10.)
| ||
Section 5-37. The Service Occupation Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax at the
time when he is required to file his return | ||
for the period during which
such tax was collectible, less a | ||
discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||
after January 1, 1990, or
$5 per calendar year, whichever is | ||
greater, which is allowed to reimburse
the serviceman for | ||
expenses incurred in collecting the tax, keeping
records, | ||
preparing and filing returns, remitting the tax and supplying | ||
data
to the Department on request. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale |
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the serviceman, in collecting
the tax may collect, for | ||
each tax return period, only the tax applicable
to the part of | ||
the selling price actually received during such tax return
| ||
period. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a
return for the preceding calendar month | ||
in accordance with reasonable
rules and regulations to be | ||
promulgated by the Department of Revenue.
Such return shall be | ||
filed on a form prescribed by the Department and
shall contain | ||
such information as the Department may reasonably require. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed |
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||
certification
from a purchaser in satisfaction
of Service Use | ||
Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||
the purchaser provides
the
appropriate
documentation as | ||
required by Section 3-70 of the Service Use Tax Act.
A | ||
Manufacturer's Purchase Credit certification, accepted prior | ||
to October 1,
2003 or on or after September 1, 2004 by a | ||
serviceman as
provided in Section 3-70 of the Service Use Tax | ||
Act, may be used by that
serviceman to satisfy Service | ||
Occupation Tax liability in the amount claimed in
the | ||
certification, not to exceed 6.25% of the receipts subject to | ||
tax from a
qualifying purchase. A Manufacturer's Purchase | ||
Credit reported on any
original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to |
September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||
Credit reported on annual returns due on or after January 1, | ||
2005 will be disallowed for periods prior to September 1, 2004.
| ||
No Manufacturer's
Purchase Credit may be used after September | ||
30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||
imposed under this Act, including any audit liability. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $200, the Department may authorize | ||
his
returns to be filed on a quarter annual basis, with the | ||
return for
January, February and March of a given year being | ||
due by April 20 of
such year; with the return for April, May | ||
and June of a given year being
due by July 20 of such year; with | ||
the return for July, August and
September of a given year being | ||
due by October 20 of such year, and with
the return for | ||
October, November and December of a given year being due
by | ||
January 20 of the following year. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $50, the Department may authorize | ||
his
returns to be filed on an annual basis, with the return for | ||
a given year
being due by January 20 of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time within
which a serviceman may file his return, in the | ||
case of any serviceman who
ceases to engage in a kind of |
business which makes him responsible for filing
returns under | ||
this Act, such serviceman shall file a final return under this
| ||
Act with the Department not more than 1 month after | ||
discontinuing such
business. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of |
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the
permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
tangible personal property which he sells and | ||
the purchaser thereafter returns
such tangible personal | ||
property and the serviceman refunds the
selling price thereof | ||
to the purchaser, such serviceman shall also refund,
to the | ||
purchaser, the tax so collected from the purchaser. When
filing | ||
his return for the period in which he refunds such tax to the
| ||
purchaser, the serviceman may deduct the amount of the tax so |
refunded by
him to the purchaser from any other Service | ||
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||
Use Tax which such serviceman may be
required to pay or remit | ||
to the Department, as shown by such return,
provided that the | ||
amount of the tax to be deducted shall previously have
been | ||
remitted to the Department by such serviceman. If the | ||
serviceman shall
not previously have remitted the amount of | ||
such tax to the Department,
he shall be entitled to no | ||
deduction hereunder upon refunding such tax
to the purchaser. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns
hereunder and also under the Retailers' Occupation Tax | ||
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||
the return
information required by all said Acts on the one | ||
form. | ||
Where the serviceman has more than one business
registered | ||
with the Department under separate registrations hereunder,
| ||
such serviceman shall file separate returns for each
registered | ||
business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund the revenue realized for | ||
the
preceding month from the 1% tax on sales of food for human | ||
consumption
which 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 nonprescription medicines,
drugs, medical | ||
appliances and insulin, urine testing materials, syringes
and | ||
needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
revenue realized
for the preceding month from the 6.25% general | ||
rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
transfers of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. |
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Retailers' Occupation Tax Act an amount equal to | ||
the average monthly deficit in the Underground Storage Tank | ||
Fund during the prior year, as certified annually by the | ||
Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||
Occupation Tax Act shall not exceed $18,000,000 in any State | ||
fiscal year. As used in this paragraph, the "average monthly | ||
deficit" shall be equal to the difference between the average | ||
monthly claims for payment by the fund and the average monthly | ||
revenues deposited into the fund, excluding payments made | ||
pursuant to this paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989, 3.8% thereof
shall be paid into the | ||
Build Illinois Fund; provided, however, that if in
any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||
may be, of the moneys received by the Department and required | ||
to be paid
into the Build Illinois Fund pursuant to Section 3 | ||
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts
being hereinafter called |
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||
may be, of moneys being hereinafter called the "Tax Act
| ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund from the
State and Local Sales Tax Reform Fund shall be | ||
less than the Annual
Specified Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax
Act), an amount equal to the | ||
difference shall be immediately paid into the
Build Illinois | ||
Fund from other moneys received by the Department pursuant
to | ||
the Tax Acts; and further provided, that if on the last | ||
business day of
any month the sum of (1) the Tax Act Amount | ||
required to be deposited into
the Build Illinois Account in the | ||
Build Illinois Fund during such month and
(2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and, further provided,
that in no | ||
event shall the payments required under the preceding proviso
| ||
result in aggregate payments into the Build Illinois Fund | ||
pursuant to this
clause (b) for any fiscal year in excess of | ||
the greater of (i) the Tax Act
Amount or (ii) the Annual | ||
Specified Amount for such fiscal year; and,
further provided, | ||
that the amounts payable into the Build Illinois Fund
under | ||
this clause (b) shall be payable only until such time as the
| ||
aggregate amount on deposit under each trust indenture securing |
Bonds
issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||
deemed to constitute payments pursuant to clause (b) of the | ||
preceding
sentence and shall reduce the amount otherwise | ||
payable for such fiscal year
pursuant to clause (b) of the | ||
preceding sentence. The moneys received by
the Department | ||
pursuant to this Act and required to be deposited into the
|
Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||||||||||||||||||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||
|
|
| ||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||||
has been deposited. | ||||||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund |
and the
McCormick
Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993, the Department shall each | ||
month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||
the net revenue realized for the
preceding month from the 6.25% | ||
general rate on the selling price of tangible
personal | ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Remaining moneys received by the Department pursuant to | ||
this
Act shall be paid into the General Revenue Fund of the | ||
State Treasury. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not |
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the taxpayer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the taxpayer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The taxpayer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
taxpayer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, cost of goods | ||
used from stock
or taken from stock and given away by the | ||
taxpayer during such year, pay
roll information of the | ||
taxpayer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such taxpayer as hereinbefore | ||
provided for in this
Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer
under this Act during the period to be covered by |
the annual return
for each month or fraction of a month | ||
until such return is filed as
required, the penalty to be | ||
assessed and collected in the same manner
as any other | ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be liable for a
penalty as described in Section 3-4 of the | ||
Uniform Penalty and Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The foregoing portion of this Section concerning the filing | ||
of an
annual information return shall not apply to a serviceman | ||
who is not
required to file an income tax return with the | ||
United States Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. |
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, it shall be | ||
permissible for
manufacturers, importers and wholesalers whose | ||
products are sold by numerous
servicemen in Illinois, and who | ||
wish to do so, to
assume the responsibility for accounting and | ||
paying to the Department
all tax accruing under this Act with | ||
respect to such sales, if the
servicemen who are affected do | ||
not make written objection to the
Department to this | ||
arrangement. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10.)
| ||
Section 5-40. The Retailers' Occupation Tax Act is amended | ||
by changing Sections 2-54, 3, 5k, 5l, and 9 as follows:
| ||
(35 ILCS 120/2-54)
| ||
Sec. 2-54. Building materials exemption; River Edge | ||
Redevelopment Zones. | ||
(a) Each retailer that makes a qualified sale of building | ||
materials to be incorporated into real estate within a River | ||
Edge Redevelopment Zone in accordance with the River Edge | ||
Redevelopment Zone Act by remodeling, rehabilitating, or new | ||
construction may deduct receipts from those sales when |
calculating the tax imposed by this Act. For purposes of this | ||
Section, "qualified sale" means a sale of building materials | ||
that will be incorporated into real estate as part of an | ||
industrial or commercial project for which a Certificate of | ||
Eligibility for Sales Tax Exemption has been issued by the | ||
corporate authorities of the municipality in which the building | ||
project is located. | ||
(b) Before July 1, 2013, to To document the exemption | ||
allowed under this Section, the retailer must obtain from the | ||
purchaser a copy of the Certificate of Eligibility for Sales | ||
Tax Exemption issued by the corporate authorities of the | ||
municipality in which the real estate into which the building | ||
materials will be incorporated is located. The Certificate of | ||
Eligibility for Sales Tax Exemption must contain all of the | ||
following: | ||
(1) A statement that the commercial or industrial | ||
project identified in the Certificate meets all the | ||
requirements of the jurisdiction in which the project is | ||
located. | ||
(2) The location or address of the building project. | ||
(3) The signature of the chief executive officer of the | ||
municipality in which the building project is located, or | ||
the chief executive officer's delegate. | ||
(c) Before July 1, 2013, in In addition, the retailer must | ||
obtain a certificate from the purchaser that contains all of | ||
the following: |
(1) A statement that the building materials are being | ||
purchased for incorporation into real estate located in a | ||
River Edge Redevelopment Zone included in a redevelopment | ||
project area in accordance with River Edge Redevelopment | ||
Zone Act. | ||
(2) The location or address of the real estate into | ||
which the building materials will be incorporated. | ||
(3) The name of the River Edge Redevelopment Zone in | ||
which that real estate is located. | ||
(4) A description of the building materials being | ||
purchased. | ||
(5) The purchaser's signature and date of purchase. | ||
(d) On and after July 1, 2013, to document the exemption | ||
allowed under this Section the retailer must obtain from the | ||
purchaser the purchaser's River Edge Building Materials | ||
Exemption Certificate number issued by the Department. A | ||
construction contractor or other entity shall not make tax-free | ||
purchases unless it has an active Exemption Certificate issued | ||
by the Department at the time of purchase. | ||
Upon request from the corporate authorities of the | ||
municipality in which the building project is located, the | ||
Department shall issue a River Edge Building Materials | ||
Exemption Certificate for each construction contractor or | ||
other entity identified by the corporate authorities of the | ||
municipality in which the building project is located. The | ||
Department shall make the Exemption Certificates available to |
the corporate authorities of the municipality in which the | ||
building project is located and each construction contractor or | ||
other entity. The request for River Edge Building Materials | ||
Exemption Certificates from the corporate authorities of the | ||
municipality in which the building project is located to the | ||
Department must include the following information: | ||
(1) the name and address of the construction contractor | ||
or other entity; | ||
(2) the name and number of the River Edge Redevelopment | ||
Zone in which the building project is located; | ||
(3) the name and location or address of the building | ||
project in the River Edge Redevelopment Zone; | ||
(4) the estimated amount of the exemption for each | ||
construction contractor or other entity for which a request | ||
for Exemption Certificate is made, based on a stated | ||
estimated average tax rate and the percentage of the | ||
contract that consists of materials; | ||
(5) the period of time over which supplies for the | ||
project are expected to be purchased; and | ||
(6) other reasonable information as the Department may | ||
require, including but not limited to FEIN numbers, to | ||
determine if the contractor or other entity, or any | ||
partner, or a corporate officer, and in the case of a | ||
limited liability company, any manager or member, of the | ||
construction contractor or other entity, is or has been the | ||
owner, a partner, a corporate officer, and in the case of a |
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under | ||
this Act or any other tax or fee Act administered by the | ||
Department. | ||
The Department shall issue the River Edge Building | ||
Materials Exemption Certificates within 3 business days after | ||
receipt of request from the corporate authorities of the | ||
municipality in which the building project is located. This | ||
requirement does not apply in circumstances where the | ||
Department, for reasonable cause, is unable to issue the | ||
Exemption Certificate within 3 business days. The Department | ||
may refuse to issue an Exemption Certificate if the owner, any | ||
partner, or a corporate officer, and in the case of a limited | ||
liability company, any manager or member, of the construction | ||
contractor or other entity is or has been the owner, a partner, | ||
a corporate officer, and in the case of a limited liability | ||
company, a manager or member, of a person that is in default | ||
for moneys due to the Department under this Act or any other | ||
tax or fee Act administered by the Department. The River Edge | ||
Building Materials Exemption Certificate shall contain | ||
language stating that, if the construction contractor or other | ||
entity who is issued the Exemption Certificate makes a | ||
tax-exempt purchase as described in this Section that is not | ||
eligible for exemption under this Section, or allows another | ||
person to make a tax-exempt purchase, as described in this | ||
Section, that is not eligible for exemption under this Section, |
then, in addition to any tax or other penalty imposed, the | ||
construction contractor or other entity is subject to a penalty | ||
equal to the tax that would have been paid by the retailer | ||
under this Act as well as any applicable local retailers' | ||
occupation tax on the purchase that is not eligible for the | ||
exemption. | ||
The Department, in its discretion, may require that the | ||
request for River Edge Building Materials Exemption | ||
Certificates be submitted electronically. The Department may, | ||
in its discretion, issue the Exemption Certificates | ||
electronically. The River Edge Building Materials Exemption | ||
Certificate number shall be designed in such a way that the | ||
Department can identify from the unique number on the Exemption | ||
Certificate issued to a given construction contractor or other | ||
entity, the name of the River Edge Redevelopment Zone in which | ||
the building project is located, the project for which the | ||
Exemption Certificate is issued, and the construction | ||
contractor or other entity to whom the Exemption Certificate is | ||
issued. The Exemption Certificate shall contain an expiration | ||
date, which shall be no more than 2 years after the date of | ||
issuance. At the request of the corporate authorities of the | ||
municipality in which the building project is located, the | ||
Department may renew an Exemption Certificate. After the | ||
Department issues Exemption Certificates for a given River Edge | ||
building project, the corporate authorities of the | ||
municipality in which the building project is located may |
notify the Department of additional construction contractors | ||
or other entities eligible for a River Edge Building Materials | ||
Exemption Certificate. Upon notification by the corporate | ||
authorities of the municipality in which the building project | ||
is located, and subject to the other provisions of this | ||
subsection (d), the Department shall issue a River Edge | ||
Building Materials Exemption Certificate to each additional | ||
construction contractor or other entity identified by the | ||
corporate authorities of the municipality in which the building | ||
project is located. The corporate authorities of the | ||
municipality in which the building project is located may | ||
notify the Department to rescind a Building Materials Exemption | ||
Certificate previously issued by the Department but that has | ||
not yet expired. Upon notification by the corporate authorities | ||
of the municipality in which the building project is located, | ||
and subject to the other provisions of this subsection (d), the | ||
Department shall issue the rescission of the River Edge | ||
Building Materials Exemption Certificate to the construction | ||
contractor or other entity identified by the corporate | ||
authorities of the municipality in which the building project | ||
is located and provide a copy to the corporate authorities of | ||
the municipality in which the building project is located. | ||
If the Department of Revenue determines that a construction | ||
contractor or other entity that was issued an Exemption | ||
Certificate under this subsection (d) made a tax-exempt | ||
purchase, as described in this Section, that was not eligible |
for exemption under this Section, or allowed another person to | ||
make a tax-exempt purchase, as described in this Section, that | ||
was not eligible for exemption under this Section, then, in | ||
addition to any tax or other penalty imposed, the construction | ||
contractor or other entity is subject to a penalty equal to the | ||
tax that would have been paid by the retailer under this Act as | ||
well as any applicable local retailers' occupation tax on the | ||
purchase that was not eligible for the exemption. | ||
Notwithstanding anything to the contrary in this Section, | ||
for River Edge building projects already in existence and for | ||
which construction contracts are already in place on July 1, | ||
2013, the request for River Edge Building Materials Exemption | ||
Certificates from the corporate authorities of the | ||
municipality in which the building project is located to the | ||
Department for these pre-existing construction contractors and | ||
other entities must include the information required under | ||
subsection (d), but not including the information listed in | ||
items (4) and (5). For any new construction contract entered | ||
into on or after July 1, 2013, however, all of the information | ||
in this subsection (d) must be provided. | ||
(e) The provisions of this Section are exempt from Section | ||
2-70.
| ||
(Source: P.A. 94-1021, eff. 7-12-06.)
| ||
(35 ILCS 120/3) (from Ch. 120, par. 442) | ||
Sec. 3. Except as provided in this Section, on or before |
the twentieth
day of each calendar month, every person engaged | ||
in the business of
selling tangible personal property at retail | ||
in this State during the
preceding calendar month shall file a | ||
return with the Department, stating: | ||
1. The name of the seller; | ||
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of selling
| ||
tangible personal property at retail in this State; | ||
3. Total amount of receipts received by him during the | ||
preceding
calendar month or quarter, as the case may be, | ||
from sales of tangible
personal property, and from services | ||
furnished, by him during such
preceding calendar month or | ||
quarter; | ||
4. Total amount received by him during the preceding | ||
calendar month or
quarter on charge and time sales of | ||
tangible personal property, and from
services furnished, | ||
by him prior to the month or quarter for which the return
| ||
is filed; | ||
5. Deductions allowed by law; | ||
6. Gross receipts which were received by him during the | ||
preceding
calendar month or quarter and upon the basis of | ||
which the tax is imposed; | ||
7. The amount of credit provided in Section 2d of this | ||
Act; |
8. The amount of tax due; | ||
9. The signature of the taxpayer; and | ||
10. Such other reasonable information as the | ||
Department may require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Each return shall be accompanied by the statement of | ||
prepaid tax issued
pursuant to Section 2e for which credit is | ||
claimed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||
certification from a purchaser in satisfaction of Use Tax
as | ||
provided in Section 3-85 of the Use Tax Act if the purchaser | ||
provides the
appropriate documentation as required by Section | ||
3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||
certification, accepted by a retailer prior to October 1, 2003 | ||
and on and after September 1, 2004 as provided
in
Section 3-85 | ||
of the Use Tax Act, may be used by that retailer to
satisfy | ||
Retailers' Occupation Tax liability in the amount claimed in
| ||
the certification, not to exceed 6.25% of the receipts
subject | ||
to tax from a qualifying purchase. A Manufacturer's Purchase | ||
Credit
reported on any original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's |
Purchaser Credit reported on annual returns due on or after | ||
January 1, 2005 will be disallowed for periods prior to | ||
September 1, 2004. No Manufacturer's
Purchase Credit may be | ||
used after September 30, 2003 through August 31, 2004 to
| ||
satisfy any
tax liability imposed under this Act, including any | ||
audit liability. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; and | ||
6. Such other reasonable information as the Department |
may
require. | ||
Beginning on October 1, 2003, any person who is not a | ||
licensed
distributor, importing distributor, or manufacturer, | ||
as defined in the Liquor
Control Act of 1934, but is engaged in | ||
the business of
selling, at retail, alcoholic liquor
shall file | ||
a statement with the Department of Revenue, in a format
and at | ||
a time prescribed by the Department, showing the total amount | ||
paid for
alcoholic liquor purchased during the preceding month | ||
and such other
information as is reasonably required by the | ||
Department.
The Department may adopt rules to require
that this | ||
statement be filed in an electronic or telephonic format. Such | ||
rules
may provide for exceptions from the filing requirements | ||
of this paragraph. For
the
purposes of this
paragraph, the term | ||
"alcoholic liquor" shall have the meaning prescribed in the
| ||
Liquor Control Act of 1934. | ||
Beginning on October 1, 2003, every distributor, importing | ||
distributor, and
manufacturer of alcoholic liquor as defined in | ||
the Liquor Control Act of 1934,
shall file a
statement with the | ||
Department of Revenue, no later than the 10th day of the
month | ||
for the
preceding month during which transactions occurred, by | ||
electronic means,
showing the
total amount of gross receipts | ||
from the sale of alcoholic liquor sold or
distributed during
| ||
the preceding month to purchasers; identifying the purchaser to | ||
whom it was
sold or
distributed; the purchaser's tax | ||
registration number; and such other
information
reasonably | ||
required by the Department. A distributor, importing |
distributor, or manufacturer of alcoholic liquor must | ||
personally deliver, mail, or provide by electronic means to | ||
each retailer listed on the monthly statement a report | ||
containing a cumulative total of that distributor's, importing | ||
distributor's, or manufacturer's total sales of alcoholic | ||
liquor to that retailer no later than the 10th day of the month | ||
for the preceding month during which the transaction occurred. | ||
The distributor, importing distributor, or manufacturer shall | ||
notify the retailer as to the method by which the distributor, | ||
importing distributor, or manufacturer will provide the sales | ||
information. If the retailer is unable to receive the sales | ||
information by electronic means, the distributor, importing | ||
distributor, or manufacturer shall furnish the sales | ||
information by personal delivery or by mail. For purposes of | ||
this paragraph, the term "electronic means" includes, but is | ||
not limited to, the use of a secure Internet website, e-mail, | ||
or facsimile. | ||
If a total amount of less than $1 is payable, refundable or | ||
creditable,
such amount shall be disregarded if it is less than | ||
50 cents and shall be
increased to $1 if it is 50 cents or more. | ||
Beginning October 1, 1993,
a taxpayer who has an average | ||
monthly tax liability of $150,000 or more shall
make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic |
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax liability" shall be the sum of | ||
the
taxpayer's liabilities under this
Act, and under all other | ||
State and local occupation and use tax
laws administered by the | ||
Department, for the immediately preceding calendar
year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds
transfer. All taxpayers
required to make | ||
payments by electronic funds transfer shall make those
payments | ||
for
a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer |
with
the permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Any amount which is required to be shown or reported on any | ||
return or
other document under this Act shall, if such amount | ||
is not a whole-dollar
amount, be increased to the nearest | ||
whole-dollar amount in any case where
the fractional part of a | ||
dollar is 50 cents or more, and decreased to the
nearest | ||
whole-dollar amount where the fractional part of a dollar is | ||
less
than 50 cents. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department does not exceed
$200, the Department may | ||
authorize his returns to be filed on a quarter
annual basis, | ||
with the return for January, February and March of a given
year | ||
being due by April 20 of such year; with the return for April, | ||
May and
June of a given year being due by July 20 of such year; | ||
with the return for
July, August and September of a given year | ||
being due by October 20 of such
year, and with the return for | ||
October, November and December of a given
year being due by | ||
January 20 of the following year. |
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability with the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
Where the same person has more than one business registered | ||
with the
Department under separate registrations under this | ||
Act, such person may
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, every
retailer selling this kind of | ||
tangible personal property shall file,
with the Department, | ||
upon a form to be prescribed and supplied by the
Department, a |
separate return for each such item of tangible personal
| ||
property which the retailer sells, except that if, in the same
| ||
transaction, (i) a retailer of aircraft, watercraft, motor | ||
vehicles or
trailers transfers more than one aircraft, | ||
watercraft, motor
vehicle or trailer to another aircraft, | ||
watercraft, motor vehicle
retailer or trailer retailer for the | ||
purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||
motor vehicles, or trailers
transfers more than one aircraft, | ||
watercraft, motor vehicle, or trailer to a
purchaser for use as | ||
a qualifying rolling stock as provided in Section 2-5 of
this | ||
Act, then
that seller may report the transfer of all aircraft,
| ||
watercraft, motor vehicles or trailers involved in that | ||
transaction to the
Department on the same uniform | ||
invoice-transaction reporting return form. For
purposes of | ||
this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||
watercraft as defined in Section 3-2 of the Boat Registration | ||
and Safety Act, a
personal watercraft, or any boat equipped | ||
with an inboard motor. | ||
Any retailer who sells only motor vehicles, watercraft,
| ||
aircraft, or trailers that are required to be registered with | ||
an agency of
this State, so that all
retailers' occupation tax | ||
liability is required to be reported, and is
reported, on such | ||
transaction reporting returns and who is not otherwise
required | ||
to file monthly or quarterly returns, need not file monthly or
| ||
quarterly returns. However, those retailers shall be required | ||
to
file returns on an annual basis. |
The transaction reporting return, in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of The Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 1 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
The Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
or aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer |
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 1 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the day of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the | ||
Illinois use tax may be transmitted to the Department
by way of | ||
the State agency with which, or State officer with whom the
| ||
tangible personal property must be titled or registered (if | ||
titling or
registration is required) if the Department and such | ||
agency or State
officer determine that this procedure will | ||
expedite the processing of
applications for title or | ||
registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is |
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
use tax | ||
receipt (or a certificate of exemption if the Department is
| ||
satisfied that the particular sale is tax exempt) which such | ||
purchaser
may submit to the agency with which, or State officer | ||
with whom, he must
title or register the tangible personal | ||
property that is involved (if
titling or registration is | ||
required) in support of such purchaser's
application for an | ||
Illinois certificate or other evidence of title or
registration | ||
to such tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
the tax or proof
of exemption made to the Department before the | ||
retailer is willing to
take these actions and such user has not | ||
paid the tax to the retailer,
such user may certify to the fact | ||
of such delay by the retailer and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
|
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Refunds made by the seller during the preceding return | ||
period to
purchasers, on account of tangible personal property | ||
returned to the
seller, shall be allowed as a deduction under | ||
subdivision 5 of his monthly
or quarterly return, as the case | ||
may be, in case the
seller had theretofore included the | ||
receipts from the sale of such
tangible personal property in a | ||
return filed by him and had paid the tax
imposed by this Act | ||
with respect to such receipts. | ||
Where the seller is a corporation, the return filed on | ||
behalf of such
corporation shall be signed by the president, | ||
vice-president, secretary
or treasurer or by the properly | ||
accredited agent of such corporation. | ||
Where the seller is a limited liability company, the return | ||
filed on behalf
of the limited liability company shall be | ||
signed by a manager, member, or
properly accredited agent of | ||
the limited liability company. |
Except as provided in this Section, the retailer filing the | ||
return
under this Section shall, at the time of filing such | ||
return, pay to the
Department the amount of tax imposed by this | ||
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||
on and after January 1, 1990, or $5 per
calendar year, | ||
whichever is greater, which is allowed to
reimburse the | ||
retailer for the expenses incurred in keeping records,
| ||
preparing and filing returns, remitting the tax and supplying | ||
data to
the Department on request. Any prepayment made pursuant | ||
to Section 2d
of this Act shall be included in the amount on | ||
which such
2.1% or 1.75% discount is computed. In the case of | ||
retailers who report
and pay the tax on a transaction by | ||
transaction basis, as provided in this
Section, such discount | ||
shall be taken with each such tax remittance
instead of when | ||
such retailer files his periodic return. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Use Tax | ||
Act, the Service Occupation Tax
Act, and the Service Use Tax | ||
Act, excluding any liability for prepaid sales
tax to be | ||
remitted in accordance with Section 2d of this Act, was
$10,000
| ||
or more during the preceding 4 complete calendar quarters, he | ||
shall file a
return with the Department each month by the 20th | ||
day of the month next
following the month during which such tax | ||
liability is incurred and shall
make payments to the Department | ||
on or before the 7th, 15th, 22nd and last
day of the month | ||
during which such liability is incurred.
On and after October |
1, 2000, if the taxpayer's average monthly tax liability
to the | ||
Department under this Act, the Use Tax Act, the Service | ||
Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||
liability for prepaid sales tax
to be remitted in accordance | ||
with Section 2d of this Act, was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the month during
which such | ||
liability is incurred.
If the month
during which such tax | ||
liability is incurred began prior to January 1, 1985,
each | ||
payment shall be in an amount equal to 1/4 of the taxpayer's | ||
actual
liability for the month or an amount set by the | ||
Department not to exceed
1/4 of the average monthly liability | ||
of the taxpayer to the Department for
the preceding 4 complete | ||
calendar quarters (excluding the month of highest
liability and | ||
the month of lowest liability in such 4 quarter period). If
the | ||
month during which such tax liability is incurred begins on or | ||
after
January 1, 1985 and prior to January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax
liability is incurred begins on | ||
or after January 1, 1987 and prior to
January 1, 1988, each | ||
payment shall be in an amount equal to 22.5% of the
taxpayer's |
actual liability for the month or 26.25% of the taxpayer's
| ||
liability for the same calendar month of the preceding year. If | ||
the month
during which such tax liability is incurred begins on | ||
or after January 1,
1988, and prior to January 1, 1989, or | ||
begins on or after January 1, 1996, each
payment shall be in an | ||
amount
equal to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of
the taxpayer's liability for the same | ||
calendar month of the preceding year. If
the month during which | ||
such tax liability is incurred begins on or after
January 1, | ||
1989, and prior to January 1, 1996, each payment shall be in an
| ||
amount equal to 22.5% of the
taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against
the final tax liability of the taxpayer's return for | ||
that month. Before
October 1, 2000, once
applicable, the | ||
requirement of the making of quarter monthly payments to
the | ||
Department by taxpayers having an average monthly tax liability | ||
of
$10,000 or more as determined in the manner provided above
| ||
shall continue
until such taxpayer's average monthly liability | ||
to the Department during
the preceding 4 complete calendar | ||
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete |
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for a change in such taxpayer's reporting
status. On | ||
and after October 1, 2000, once applicable, the requirement of
| ||
the making of quarter monthly payments to the Department by | ||
taxpayers having an
average monthly tax liability of $20,000 or | ||
more as determined in the manner
provided above shall continue | ||
until such taxpayer's average monthly liability
to the | ||
Department during the preceding 4 complete calendar quarters | ||
(excluding
the month of highest liability and the month of | ||
lowest liability) is less than
$19,000 or until such taxpayer's | ||
average monthly liability to the Department as
computed for | ||
each calendar quarter of the 4 preceding complete calendar | ||
quarter
period is less than $20,000. However, if a taxpayer can | ||
show the Department
that a substantial change in the taxpayer's | ||
business has occurred which causes
the taxpayer to anticipate | ||
that his average monthly tax liability for the
reasonably | ||
foreseeable future will fall below the $20,000 threshold stated
| ||
above, then such taxpayer may petition the Department for a | ||
change in such
taxpayer's reporting status. The Department | ||
shall change such taxpayer's
reporting status
unless it finds | ||
that such change is seasonal in nature and not likely to be
|
long term. If any such quarter monthly payment is not paid at | ||
the time or
in the amount required by this Section, then the | ||
taxpayer shall be liable for
penalties and interest on the | ||
difference
between the minimum amount due as a payment and the | ||
amount of such quarter
monthly payment actually and timely | ||
paid, except insofar as the
taxpayer has previously made | ||
payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
| ||
The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. | ||
The provisions of this paragraph apply before October 1, | ||
2001.
Without regard to whether a taxpayer is required to make | ||
quarter monthly
payments as specified above, any taxpayer who | ||
is required by Section 2d
of this Act to collect and remit | ||
prepaid taxes and has collected prepaid
taxes which average in | ||
excess of $25,000 per month during the preceding
2 complete | ||
calendar quarters, shall file a return with the Department as
| ||
required by Section 2f and shall make payments to the | ||
Department on or before
the 7th, 15th, 22nd and last day of the | ||
month during which such liability
is incurred. If the month | ||
during which such tax liability is incurred
began prior to the | ||
effective date of this amendatory Act of 1985, each
payment | ||
shall be in an amount not less than 22.5% of the taxpayer's | ||
actual
liability under Section 2d. If the month during which |
such tax liability
is incurred begins on or after January 1, | ||
1986, each payment shall be in an
amount equal to 22.5% of the | ||
taxpayer's actual liability for the month or
27.5% of the | ||
taxpayer's liability for the same calendar month of the
| ||
preceding calendar year. If the month during which such tax | ||
liability is
incurred begins on or after January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
26.25% of the taxpayer's | ||
liability for the same calendar month of the
preceding year. | ||
The amount of such quarter monthly payments shall be
credited | ||
against the final tax liability of the taxpayer's return for | ||
that
month filed under this Section or Section 2f, as the case | ||
may be. Once
applicable, the requirement of the making of | ||
quarter monthly payments to
the Department pursuant to this | ||
paragraph shall continue until such
taxpayer's average monthly | ||
prepaid tax collections during the preceding 2
complete | ||
calendar quarters is $25,000 or less. If any such quarter | ||
monthly
payment is not paid at the time or in the amount | ||
required, the taxpayer
shall be liable for penalties and | ||
interest on such difference, except
insofar as the taxpayer has | ||
previously made payments for that month in
excess of the | ||
minimum payments previously due. | ||
The provisions of this paragraph apply on and after October | ||
1, 2001.
Without regard to whether a taxpayer is required to | ||
make quarter monthly
payments as specified above, any taxpayer | ||
who is required by Section 2d of this
Act to collect and remit |
prepaid taxes and has collected prepaid taxes that
average in | ||
excess of $20,000 per month during the preceding 4 complete | ||
calendar
quarters shall file a return with the Department as | ||
required by Section 2f
and shall make payments to the | ||
Department on or before the 7th, 15th, 22nd and
last day of the | ||
month during which the liability is incurred. Each payment
| ||
shall be in an amount equal to 22.5% of the taxpayer's actual | ||
liability for the
month or 25% of the taxpayer's liability for | ||
the same calendar month of the
preceding year. The amount of | ||
the quarter monthly payments shall be credited
against the | ||
final tax liability of the taxpayer's return for that month | ||
filed
under this Section or Section 2f, as the case may be. | ||
Once applicable, the
requirement of the making of quarter | ||
monthly payments to the Department
pursuant to this paragraph | ||
shall continue until the taxpayer's average monthly
prepaid tax | ||
collections during the preceding 4 complete calendar quarters
| ||
(excluding the month of highest liability and the month of | ||
lowest liability) is
less than $19,000 or until such taxpayer's | ||
average monthly liability to the
Department as computed for | ||
each calendar quarter of the 4 preceding complete
calendar | ||
quarters is less than $20,000. If any such quarter monthly | ||
payment is
not paid at the time or in the amount required, the | ||
taxpayer shall be liable
for penalties and interest on such | ||
difference, except insofar as the taxpayer
has previously made | ||
payments for that month in excess of the minimum payments
| ||
previously due. |
If any payment provided for in this Section exceeds
the | ||
taxpayer's liabilities under this Act, the Use Tax Act, the | ||
Service
Occupation Tax Act and the Service Use Tax Act, as | ||
shown on an original
monthly return, the Department shall, if | ||
requested by the taxpayer, issue to
the taxpayer a credit | ||
memorandum no later than 30 days after the date of
payment. The | ||
credit evidenced by such credit memorandum may
be assigned by | ||
the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||
Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||
in
accordance with reasonable rules and regulations to be | ||
prescribed by the
Department. If no such request is made, the | ||
taxpayer may credit such excess
payment against tax liability | ||
subsequently to be remitted to the Department
under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act or the
Service | ||
Use Tax Act, in accordance with reasonable rules and | ||
regulations
prescribed by the Department. If the Department | ||
subsequently determined
that all or any part of the credit | ||
taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||
of the difference between the credit taken and that
actually | ||
due, and that taxpayer shall be liable for penalties and | ||
interest
on such difference. | ||
If a retailer of motor fuel is entitled to a credit under | ||
Section 2d of
this Act which exceeds the taxpayer's liability | ||
to the Department under
this Act for the month which the | ||
taxpayer is filing a return, the
Department shall issue the |
taxpayer a credit memorandum for the excess. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund, a special fund in the | ||
State treasury which
is hereby created, the net revenue | ||
realized for the preceding month from
the 1% tax on sales of | ||
food for human consumption which 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 nonprescription medicines, | ||
drugs, medical appliances and
insulin, urine testing | ||
materials, syringes and needles used by diabetics. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund, a special | ||
fund in the State
treasury which is hereby created, 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each month the Department shall pay into the | ||
County and Mass Transit District Fund 20% of the net revenue | ||
realized for the preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue |
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. Beginning September 1, | ||
2010, each month the Department shall pay into the Local | ||
Government Tax Fund 80% of the net revenue realized for the | ||
preceding month from the 1.25% rate on the selling price of | ||
sales tax holiday items. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
is now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act (CAA) Permit Fund under this Act | ||
and the Use Tax Act shall not exceed $2,000,000 in any fiscal | ||
year. |
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Service Occupation Tax Act an amount equal to the | ||
average monthly deficit in the Underground Storage Tank Fund | ||
during the prior year, as certified annually by the Illinois | ||
Environmental Protection Agency, but the total payment into the | ||
Underground Storage Tank Fund under this Act, the Use Tax Act, | ||
the Service Use Tax Act, and the Service Occupation Tax Act | ||
shall not exceed $18,000,000 in any State fiscal year. As used | ||
in this paragraph, the "average monthly deficit" shall be equal | ||
to the difference between the average monthly claims for | ||
payment by the fund and the average monthly revenues deposited | ||
into the fund, excluding payments made pursuant to this | ||
paragraph. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989,
3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided, however,
that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||
may be, of the moneys received by the Department and required | ||
to
be paid into the Build Illinois Fund pursuant to this Act, | ||
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||
Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||
being hereinafter called the "Tax
Acts" and such aggregate of |
2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||||||||||||||||
called the "Tax Act Amount", and (2) the amount
transferred to | ||||||||||||||||||||
the Build Illinois Fund from the State and Local Sales Tax
| ||||||||||||||||||||
Reform Fund shall be less than the Annual Specified Amount (as | ||||||||||||||||||||
hereinafter
defined), an amount equal to the difference shall | ||||||||||||||||||||
be immediately paid into
the Build Illinois Fund from other | ||||||||||||||||||||
moneys received by the Department
pursuant to the Tax Acts; the | ||||||||||||||||||||
"Annual Specified Amount" means the amounts
specified below for | ||||||||||||||||||||
fiscal years 1986 through 1993: | ||||||||||||||||||||
| ||||||||||||||||||||
and means the Certified Annual Debt Service Requirement (as | ||||||||||||||||||||
defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||||||||||||||||
Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||||||||||||||||
each fiscal year thereafter; and
further provided, that if on | ||||||||||||||||||||
the last business day of any month the sum of
(1) the Tax Act | ||||||||||||||||||||
Amount required to be deposited into the Build Illinois
Bond | ||||||||||||||||||||
Account in the Build Illinois Fund during such month and (2) | ||||||||||||||||||||
the
amount transferred to the Build Illinois Fund from the |
State and Local
Sales Tax Reform Fund shall have been less than | ||
1/12 of the Annual
Specified Amount, an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and, further provided, that in no
event shall the | ||
payments required under the preceding proviso result in
| ||
aggregate payments into the Build Illinois Fund pursuant to | ||
this clause (b)
for any fiscal year in excess of the greater of | ||
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||
such fiscal year. The amounts payable
into the Build Illinois | ||
Fund under clause (b) of the first sentence in this
paragraph | ||
shall be payable only until such time as the aggregate amount | ||
on
deposit under each trust indenture securing Bonds issued and | ||
outstanding
pursuant to the Build Illinois Bond Act is | ||
sufficient, taking into account
any future investment income, | ||
to fully provide, in accordance with such
indenture, for the | ||
defeasance of or the payment of the principal of,
premium, if | ||
any, and interest on the Bonds secured by such indenture and on
| ||
any Bonds expected to be issued thereafter and all fees and | ||
costs payable
with respect thereto, all as certified by the | ||
Director of the Bureau of the
Budget (now Governor's Office of | ||
Management and Budget). If on the last
business day of any | ||
month in which Bonds are
outstanding pursuant to the Build | ||
Illinois Bond Act, the aggregate of
moneys deposited in the | ||
Build Illinois Bond Account in the Build Illinois
Fund in such | ||
month shall be less than the amount required to be transferred
|
in such month from the Build Illinois Bond Account to the Build | ||
Illinois
Bond Retirement and Interest Fund pursuant to Section | ||
13 of the Build
Illinois Bond Act, an amount equal to such | ||
deficiency shall be immediately
paid from other moneys received | ||
by the Department pursuant to the Tax Acts
to the Build | ||
Illinois Fund; provided, however, that any amounts paid to the
| ||
Build Illinois Fund in any fiscal year pursuant to this | ||
sentence shall be
deemed to constitute payments pursuant to | ||
clause (b) of the first sentence
of this paragraph and shall | ||
reduce the amount otherwise payable for such
fiscal year | ||
pursuant to that clause (b). The moneys received by the
| ||
Department pursuant to this Act and required to be deposited | ||
into the Build
Illinois Fund are subject to the pledge, claim | ||
and charge set forth in
Section 12 of the Build Illinois Bond | ||
Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of sums designated as "Total Deposit", shall be | ||
deposited in the
aggregate from collections under Section 9 of | ||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||
Retailers' Occupation Tax Act into the McCormick Place
|
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal |
year thereafter,
one-eighth of the amount requested in the | ||
certificate of the Chairman of
the Metropolitan Pier and | ||
Exposition Authority for that fiscal year, less
the amount | ||
deposited into the McCormick Place Expansion Project Fund by | ||
the
State Treasurer in the respective month under subsection | ||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs
or in any amendments
thereto hereafter | ||
enacted, beginning July 1, 1993, the Department shall each
| ||
month pay into the Illinois Tax Increment Fund 0.27% of 80% of | ||
the net revenue
realized for the preceding month from the 6.25% | ||
general rate on the selling
price of tangible personal | ||
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy |
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and Economic Opportunity
Law of the | ||
Civil Administrative Code of Illinois. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, 75% thereof shall be paid into the State | ||
Treasury and 25% shall
be reserved in a special account and | ||
used only for the transfer to the
Common School Fund as part of | ||
the monthly transfer from the General Revenue
Fund in | ||
accordance with Section 8a of the State Finance Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the retailer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the retailer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The retailer's annual
return to the |
Department shall also disclose the cost of goods sold by
the | ||
retailer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, costs of goods | ||
used from stock
or taken from stock and given away by the | ||
retailer during such year,
payroll information of the | ||
retailer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such retailer as provided for in | ||
this Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer under
this Act during the period to be covered by | ||
the annual return for each
month or fraction of a month | ||
until such return is filed as required, the
penalty to be | ||
assessed and collected in the same manner as any other
| ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be
liable for a penalty as described in Section 3-4 of the | ||
Uniform Penalty and
Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who |
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The provisions of this Section concerning the filing of an | ||
annual
information return do not apply to a retailer who is not | ||
required to
file an income tax return with the United States | ||
Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding
month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the
State pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written |
objection to the Department to this arrangement. | ||
Any person who promotes, organizes, provides retail | ||
selling space for
concessionaires or other types of sellers at | ||
the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||
local fairs, art shows, flea markets and similar
exhibitions or | ||
events, including any transient merchant as defined by Section | ||
2
of the Transient Merchant Act of 1987, is required to file a | ||
report with the
Department providing the name of the merchant's | ||
business, the name of the
person or persons engaged in | ||
merchant's business, the permanent address and
Illinois | ||
Retailers Occupation Tax Registration Number of the merchant, | ||
the
dates and location of the event and other reasonable | ||
information that the
Department may require. The report must be | ||
filed not later than the 20th day
of the month next following | ||
the month during which the event with retail sales
was held. | ||
Any person who fails to file a report required by this Section
| ||
commits a business offense and is subject to a fine not to | ||
exceed $250. | ||
Any person engaged in the business of selling tangible | ||
personal
property at retail as a concessionaire or other type | ||
of seller at the
Illinois State Fair, county fairs, art shows, | ||
flea markets and similar
exhibitions or events, or any | ||
transient merchants, as defined by Section 2
of the Transient | ||
Merchant Act of 1987, may be required to make a daily report
of | ||
the amount of such sales to the Department and to make a daily | ||
payment of
the full amount of tax due. The Department shall |
impose this
requirement when it finds that there is a | ||
significant risk of loss of
revenue to the State at such an | ||
exhibition or event. Such a finding
shall be based on evidence | ||
that a substantial number of concessionaires
or other sellers | ||
who are not residents of Illinois will be engaging in
the | ||
business of selling tangible personal property at retail at the
| ||
exhibition or event, or other evidence of a significant risk of | ||
loss of revenue
to the State. The Department shall notify | ||
concessionaires and other sellers
affected by the imposition of | ||
this requirement. In the absence of
notification by the | ||
Department, the concessionaires and other sellers
shall file | ||
their returns as otherwise required in this Section. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | ||
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11; | ||
97-333, eff. 8-12-11.)
| ||
(35 ILCS 120/5k) (from Ch. 120, par. 444k)
| ||
Sec. 5k. Building materials exemption; enterprise zone. | ||
(a) Each retailer who makes a qualified sale of building
| ||
materials
to be incorporated into real estate in an enterprise | ||
zone
established by a county or municipality under the Illinois | ||
Enterprise Zone
Act
by remodeling,
rehabilitation or new | ||
construction, may deduct receipts from such sales
when | ||
calculating the tax imposed by this Act.
For purposes of this | ||
Section, before July 1, 2013, "qualified sale" means a sale of | ||
building
materials that will be incorporated into real estate |
as part of a building
project for which a Certificate of | ||
Eligibility for Sales Tax Exemption has been
issued by the | ||
administrator of the enterprise zone in which the building
| ||
project is located, and on and after July 1, 2013, "qualified | ||
sale" means a sale of building materials that will be | ||
incorporated into real estate as part of a building project for | ||
which an Enterprise Zone Building Materials Exemption | ||
Certificate has been issued to the purchaser by the Department. | ||
A construction contractor or other entity shall not make | ||
tax-free purchases unless it has an active Exemption | ||
Certificate issued by the Department at the time of the | ||
purchase. | ||
(b) Before July 1, 2013, to document the exemption allowed | ||
under this Section, the
retailer must obtain from the purchaser | ||
a copy of the Certificate of
Eligibility for Sales Tax | ||
Exemption issued by the administrator of the
enterprise zone | ||
into which the building materials will be incorporated. On and | ||
after July 1, 2013, to document the exemption allowed under | ||
this Section, the retailer must obtain from the purchaser the | ||
certification required under subsection (c), which must | ||
contain the Enterprise Zone Building Materials Exemption | ||
Certificate number issued to the purchaser by the Department.
| ||
Upon request from the enterprise zone administrator, the | ||
Department shall issue an Enterprise Zone Building Materials | ||
Exemption Certificate for each construction contractor or | ||
other entity identified by the enterprise zone administrator. |
The Department shall make issue the Exemption Certificates | ||
available directly to each enterprise zone administrator, | ||
construction contractor , or other entity. The Department shall | ||
also provide the enterprise zone administrator with a copy of | ||
each Exemption Certificate issued. The request for Enterprise | ||
Zone Building Materials Exemption Certificates from the | ||
enterprise zone administrator to the Department must include | ||
the following information: | ||
(1) the name and address of the construction contractor | ||
or other entity; | ||
(2) the name and number of the enterprise zone; | ||
(3) the name and location or address of the building | ||
project in the enterprise zone; | ||
(4) the estimated amount of the exemption for each | ||
construction contractor or other entity for which a request | ||
for Exemption Certificate is made, based on a stated | ||
estimated average tax rate and the percentage of the | ||
contract that consists of materials; | ||
(5) the period of time over which supplies for the | ||
project are expected to be purchased; and | ||
(6) other reasonable information as the Department may | ||
require , including, but not limited to FEIN numbers, to | ||
determine if the contractor or other entity, or any | ||
partner, or a corporate officer, and in the case of a | ||
limited liability company, any manager or member, of the | ||
construction contractor or other entity, is or has been the |
owner, a partner, a corporate officer, and in the case of a | ||
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under | ||
this Act or any other tax or fee Act administered by the | ||
Department . | ||
The Department shall issue the Enterprise Zone Building | ||
Materials Exemption Certificates within 3 business days after | ||
receipt of request from the zone administrator. This | ||
requirement does not apply in circumstances where the | ||
Department, for reasonable cause, is unable to issue the | ||
Exemption Certificate within 3 business days. The Department | ||
may refuse to issue an Exemption Certificate if the owner, any | ||
partner, or a corporate officer, and in the case of a limited | ||
liability company, any manager or member, of the construction | ||
contractor or other entity is or has been the owner, a partner, | ||
a corporate officer, and in the case of a limited liability | ||
company, a manager or member, of a person that is in default | ||
for moneys due to the Department under this Act or any other | ||
tax or fee Act administered by the Department. The Enterprise | ||
Zone Building Materials Exemption Certificate shall contain | ||
language stating that if the construction contractor or other | ||
entity who is issued the Exemption Certificate makes a | ||
tax-exempt purchase, as described in this Section, that is not | ||
eligible for exemption under this Section or allows another | ||
person to make a tax-exempt purchase, as described in this | ||
Section, that is not eligible for exemption under this Section, |
then, in addition to any tax or other penalty imposed, the | ||
construction contractor or other entity is subject to a penalty | ||
equal to the tax that would have been paid by the retailer | ||
under this Act as well as any applicable local retailers' | ||
occupation tax on the purchase that is not eligible for the | ||
exemption. | ||
The Department, in its discretion, may require that the | ||
request for Enterprise Zone Building Materials Exemption | ||
Certificates be submitted electronically. The Department may, | ||
in its discretion, issue the Exemption Certificates | ||
electronically. The Enterprise Zone Building Materials | ||
Exemption Certificate number shall be designed in such a way | ||
that the Department can identify from the unique number on the | ||
Exemption Certificate issued to a given construction | ||
contractor or other entity, the name of the Enterprise Zone, | ||
the project for which the Exemption Certificate is issued, and | ||
the construction contractor or other entity to whom the | ||
Exemption Certificate is issued. The Exemption Certificate | ||
shall contain an expiration date, which shall be no more than 2 | ||
years after the date of issuance. At the request of the zone | ||
administrator, the Department may renew an Exemption | ||
Certificate. After the Department issues Exemption | ||
Certificates for a given enterprise zone project, the | ||
enterprise zone administrator may notify the Department of | ||
additional construction contractors or other entities eligible | ||
for an Enterprise Zone Building Materials Exemption |
Certificate. Upon notification by the enterprise zone | ||
administrator and subject to the other provisions of this | ||
subsection (b), the Department shall issue an Enterprise Zone | ||
Building Materials Exemption Certificate to each additional | ||
construction contractor or other entity identified by the | ||
enterprise zone administrator. An enterprise zone | ||
administrator may notify the Department to rescind an | ||
Enterprise Zone Building Materials Exemption Certificate | ||
previously issued by the Department but that has not yet | ||
expired. Upon notification by the enterprise zone | ||
administrator and subject to the other provisions of this | ||
subsection (b), the Department shall issue the rescission of | ||
the Enterprise Zone Building Materials Exemption Certificate | ||
to the construction contractor or other entity identified by | ||
the enterprise zone administrator and provide a copy to the | ||
enterprise zone administrator. | ||
If the Department of Revenue determines that a construction | ||
contractor or other entity that was issued an Exemption | ||
Certificate under this subsection (b) made a tax-exempt | ||
purchase, as described in this Section, that was not eligible | ||
for exemption under this Section or allowed another person to | ||
make a tax-exempt purchase, as described in this Section, that | ||
was not eligible for exemption under this Section, then, in | ||
addition to any tax or other penalty imposed, the construction | ||
contractor or other entity is subject to a penalty equal to the | ||
tax that would have been paid by the retailer under this Act as |
well as any applicable local retailers' occupation tax on the | ||
purchase that was not eligible for the exemption.
| ||
(c) In addition, the retailer must obtain certification | ||
from the purchaser that
contains:
| ||
(1) a statement that the building materials are being | ||
purchased for
incorporation into real estate located in an | ||
Illinois enterprise zone;
| ||
(2) the location or address of the real estate into | ||
which the building
materials will be incorporated;
| ||
(3) the name of the enterprise zone in which that real | ||
estate is located;
| ||
(4) a description of the building materials being | ||
purchased;
| ||
(5) on and after July 1, 2013, the purchaser's | ||
Enterprise Zone Building Materials Exemption Certificate | ||
number issued by the Department; and | ||
(6) the purchaser's signature and date of purchase.
| ||
(d) The deduction allowed by
this Section for the sale of | ||
building materials may be limited, to the
extent authorized by | ||
ordinance, adopted after the effective date of this
amendatory | ||
Act of 1992, by the municipality or county that created the
| ||
enterprise zone
into which the
building materials will be | ||
incorporated.
The ordinance, however, may neither require nor | ||
prohibit the purchase of
building materials from any retailer | ||
or class of retailers in order to qualify
for the exemption | ||
allowed under this Section. The provisions of this Section
are |
exempt from Section
2-70.
| ||
(e) Notwithstanding anything to the contrary in this | ||
Section, for enterprise zone projects already in existence and | ||
for which construction contracts are already in place on July | ||
1, 2013, the request for Enterprise Zone Building Materials | ||
Exemption Certificates from the enterprise zone administrator | ||
to the Department for these pre-existing construction | ||
contractors and other entities must include the information | ||
required under subsection (b), but not including the | ||
information listed in items (4) and (5). For any new | ||
construction contract entered into on or after July 1, 2013, | ||
however, all of the information in subsection (b) must be | ||
provided. | ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(35 ILCS 120/5l) (from Ch. 120, par. 444l)
| ||
Sec. 5l. Building materials exemption; High Impact | ||
Business. | ||
(a) Beginning January 1, 1995, each retailer who makes a | ||
sale of
building materials that will be incorporated into a | ||
High Impact Business
location as designated by the Department | ||
of Commerce and Economic Opportunity
under Section 5.5 of the | ||
Illinois Enterprise Zone Act may deduct receipts from
such | ||
sales when calculating only the 6.25% State rate of tax
imposed | ||
by this Act. Beginning on the effective date of this amendatory | ||
Act of
1995, a retailer may also deduct receipts from such |
sales when calculating any
applicable local taxes. However, | ||
until the effective date of this amendatory
Act of 1995, a | ||
retailer may file claims for credit or refund to recover the
| ||
amount of any applicable local tax paid on such sales. No | ||
retailer who is
eligible for the deduction or credit
under | ||
Section 5k of this Act for making a sale of building materials | ||
to be
incorporated into real estate in an enterprise zone by | ||
rehabilitation,
remodeling or new construction shall be | ||
eligible for the deduction or
credit authorized under this | ||
Section.
| ||
(b) On and after July 1, 2013, in In addition to any other | ||
requirements to document the exemption allowed under this | ||
Section, the retailer must obtain from the purchaser the | ||
purchaser's High Impact Business Building Materials Exemption | ||
Certificate number issued by the Department. A construction | ||
contractor or other entity shall not make tax-free purchases | ||
unless it has an active Exemption Certificate issued by the | ||
Department at the time of purchase. | ||
Upon request from the designated High Impact Business, the | ||
Department shall issue a High Impact Business Building | ||
Materials Exemption Certificate for each construction | ||
contractor or other entity identified by the designated High | ||
Impact Business. The Department shall make issue the Exemption | ||
Certificates available directly to each construction | ||
contractor or other entity and the designated High Impact | ||
Business . The Department shall also provide the designated High |
Impact Business with a copy of each Exemption Certificate | ||
issued. The request for Building Materials Exemption | ||
Certificates from the designated High Impact Business to the | ||
Department must include the following information: | ||
(1) the name and address of the construction contractor | ||
or other entity; | ||
(2) the name and location or address of the designated | ||
High Impact Business; | ||
(3) the estimated amount of the exemption for each | ||
construction contractor or other entity for which a request | ||
for Exemption Certificate is made, based on a stated | ||
estimated average tax rate and the percentage of the | ||
contract that consists of materials; | ||
(4) the period of time over which supplies for the | ||
project are expected to be purchased; and | ||
(5) other reasonable information as the Department may | ||
require , including but not limited to FEIN numbers, to | ||
determine if the contractor or other entity, or any | ||
partner, or a corporate officer, and in the case of a | ||
limited liability company, any manager or member, of the | ||
construction contractor or other entity, is or has been the | ||
owner, a partner, a corporate officer, and in the case of a | ||
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under | ||
this Act or any other tax or fee Act administered by the | ||
Department . |
The Department shall issue the High Impact Business | ||
Building Materials Exemption Certificates within 3 business | ||
days after receipt of request from the designated High Impact | ||
Business. This requirement does not apply in circumstances | ||
where the Department, for reasonable cause, is unable to issue | ||
the Exemption Certificate within 3 business days. The | ||
Department may refuse to issue an Exemption Certificate if the | ||
owner, any partner, or a corporate officer, and in the case of | ||
a limited liability company, any manager or member, of the | ||
construction contractor or other entity is or has been the | ||
owner, a partner, a corporate officer, and in the case of a | ||
limited liability company, a manager or member, of a person | ||
that is in default for moneys due to the Department under this | ||
Act or any other tax or fee Act administered by the Department. | ||
The High Impact Business Building Materials Exemption | ||
Certificate shall contain language stating that if the | ||
construction contractor or other entity who is issued the | ||
Exemption Certificate makes a tax-exempt purchase, as | ||
described in this Section, that is not eligible for exemption | ||
under this Section or allows another person to make a | ||
tax-exempt purchase, as described in this Section, that is not | ||
eligible for exemption under this Section, then, in addition to | ||
any tax or other penalty imposed, the construction contractor | ||
or other entity is subject to a penalty equal to the tax that | ||
would have been paid by the retailer under this Act as well as | ||
any applicable local retailers' occupation tax on the purchase |
that is not eligible for the exemption. | ||
The Department, in its discretion, may require that the | ||
request for High Impact Business Building Materials Exemption | ||
Certificates be submitted electronically. The Department may, | ||
in its discretion, issue the Exemption Certificates | ||
electronically. The High Impact Business Building Materials | ||
Exemption Certificate number shall be designed in such a way | ||
that the Department can identify from the unique number on the | ||
Exemption Certificate issued to a given construction | ||
contractor or other entity, the name of the designated High | ||
Impact Business and the construction contractor or other entity | ||
to whom the Exemption Certificate is issued. The Exemption | ||
Certificate shall contain an expiration date, which shall be no | ||
more than 2 years after the date of issuance. At the request of | ||
the designated High Impact Business, the Department may renew | ||
an Exemption Certificate. After the Department issues | ||
Exemption Certificates for a given designated High Impact | ||
Business, the designated High Impact Business may notify the | ||
Department of additional construction contractors or other | ||
entities eligible for a Building Materials Exemption | ||
Certificate. Upon notification by the designated High Impact | ||
Business and subject to the other provisions of this subsection | ||
(b), the Department shall issue a High Impact Business Building | ||
Materials Exemption Certificate to each additional | ||
construction contractor or other entity identified by the | ||
designated High Impact Business. A designated High Impact |
Business may notify the Department to rescind a Building | ||
Materials Exemption Certificate previously issued by the | ||
Department but that has not yet expired. Upon notification by | ||
the designated High Impact Business and subject to the other | ||
provisions of this subsection (b), the Department shall issue | ||
the rescission of the Building Materials Exemption Certificate | ||
to the construction contractor or other entity identified by | ||
the designated High Impact Business and provide a copy to the | ||
designated High Impact Business. | ||
If the Department of Revenue determines that a construction | ||
contractor or other entity that was issued an Exemption | ||
Certificate under this subsection (b) made a tax-exempt | ||
purchase, as described in this Section, that was not eligible | ||
for exemption under this Section or allowed another person to | ||
make a tax-exempt purchase, as described in this Section, that | ||
was not eligible for exemption under this Section, then, in | ||
addition to any tax or other penalty imposed, the construction | ||
contractor or other entity is subject to a penalty equal to the | ||
tax that would have been paid by the retailer under this Act as | ||
well as any applicable local retailers' occupation tax on the | ||
purchase that was not eligible for the exemption. | ||
(c) Notwithstanding anything to the contrary in this | ||
Section, for High Impact Businesses for which projects are | ||
already in existence and for which construction contracts are | ||
already in place on July 1, 2013, the request for High Impact | ||
Business Building Materials Exemption Certificates from the |
High Impact Business to the Department for these pre-existing | ||
construction contractors and other entities must include the | ||
information required under subsection (b), but not including | ||
the information listed in items (3) and (4). For any new | ||
construction contract entered into on or after July 1, 2013, | ||
however, all of the information in subsection (b) must be | ||
provided. | ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
Section 5-50. The Property Tax Code is amended by changing | ||
Sections 10-115 and 18-165 as follows:
| ||
(35 ILCS 200/10-115)
| ||
Sec. 10-115. Department guidelines and valuations for | ||
farmland. The
Department shall issue guidelines and | ||
recommendations for the valuation of
farmland to achieve | ||
equitable assessment within and between counties.
| ||
The Director of Revenue shall appoint a five-person | ||
Farmland Assessment
Technical Advisory Board, consisting of | ||
technical experts from the colleges
or schools of agriculture | ||
of the State universities and State and federal
agricultural | ||
agencies, to advise in and provide data and technical | ||
information
needed for implementation of this Section.
| ||
By May 1 of each year, the Department shall certify to each | ||
chief county
assessment officer the following, calculated from | ||
data provided by the Farmland
Technical Advisory Board, on a |
per acre basis by soil productivity index for
harvested | ||
cropland, using moving averages for the most recent 5-year | ||
period for
which data are available:
| ||
(a) gross income, estimated by using yields per acre as | ||
assigned to soil
productivity indices, the crop mix for | ||
each soil productivity index as
determined by the College | ||
of Agriculture of the University of Illinois and
average | ||
prices received by farmers for principal crops as published | ||
by the
Illinois Crop Reporting Service;
| ||
(b) production costs, other than land costs, provided | ||
by the College
of Agriculture of the University of | ||
Illinois;
| ||
(c) net return to land, which shall be the difference | ||
between (a) and
(b) above;
| ||
(d) a proposed agricultural economic value determined | ||
by dividing the net
return to land by the moving average of | ||
the Federal Land Bank farmland mortgage
interest rate as | ||
calculated by the Department;
| ||
(e) the equalized assessed value per acre of farmland | ||
for each soil
productivity index, which shall be 33-1/3% of | ||
the agricultural economic value,
or the percentage as | ||
provided under Section 17-5; but any increase or decrease
| ||
in the equalized assessed value per acre by soil | ||
productivity index shall not
exceed 10% from the immediate | ||
preceding year's soil productivity index
certified | ||
assessed value of the median cropped soil; in tax year 2015 |
only, that 10% limitation shall be reduced by $5 per acre ;
| ||
(f) a proposed average equalized assessed value per | ||
acre of cropland for
each individual county, weighted by | ||
the distribution of soils by productivity
index in the | ||
county; and
| ||
(g) a proposed average equalized assessed value per | ||
acre for all farmland
in each county, weighted (i) to | ||
consider the proportions of all farmland
acres in the | ||
county which are cropland, permanent pasture, and other | ||
farmland,
and (ii) to reflect the valuations for those | ||
types of land and debasements for
slope and erosion as | ||
required by Section 10-125.
| ||
(Source: P.A. 91-357, eff. 7-29-99.)
| ||
(35 ILCS 200/18-165)
| ||
Sec. 18-165. Abatement of taxes.
| ||
(a) Any taxing district, upon a majority vote of its | ||
governing authority,
may, after the determination of the | ||
assessed valuation of its property, order
the clerk of that | ||
county to abate any portion of its taxes on the following
types | ||
of property:
| ||
(1) Commercial and industrial.
| ||
(A) The property of any commercial or industrial | ||
firm,
including but not limited to the property of (i) | ||
any firm that
is used for collecting, separating, | ||
storing, or processing recyclable
materials, locating |
within the taxing district during the immediately | ||
preceding
year from another state, territory, or | ||
country, or having been newly created
within this State | ||
during the immediately preceding year, or expanding an
| ||
existing facility, or (ii) any firm that is used for | ||
the generation and
transmission of
electricity | ||
locating within the taxing district during the | ||
immediately
preceding year or expanding its presence | ||
within the taxing district during the
immediately | ||
preceding year by construction of a new electric | ||
generating
facility that uses natural gas as its fuel, | ||
or any firm that is used for
production operations at a | ||
new,
expanded, or reopened coal mine within the taxing | ||
district, that
has been certified as a High Impact | ||
Business by the Illinois Department of
Commerce and | ||
Economic Opportunity. The property of any firm used for | ||
the
generation and transmission of electricity shall | ||
include all property of the
firm used for transmission | ||
facilities as defined in Section 5.5 of the Illinois
| ||
Enterprise Zone Act. The abatement shall not exceed a | ||
period of 10 years
and the aggregate amount of abated | ||
taxes for all taxing districts combined
shall not | ||
exceed $4,000,000.
| ||
(A-5) Any property in the taxing district of a new | ||
electric generating
facility, as defined in Section | ||
605-332 of the Department of Commerce and
Economic |
Opportunity Law of the Civil Administrative Code of | ||
Illinois.
The abatement shall not exceed a period of 10 | ||
years.
The abatement shall be subject to the following | ||
limitations:
| ||
(i) if the equalized assessed valuation of the | ||
new electric generating
facility is equal to or | ||
greater than $25,000,000 but less
than | ||
$50,000,000, then the abatement may not exceed (i) | ||
over the entire term
of the abatement, 5% of the | ||
taxing district's aggregate taxes from the
new | ||
electric generating facility and (ii) in any one
| ||
year of abatement, 20% of the taxing district's | ||
taxes from the
new electric generating facility;
| ||
(ii) if the equalized assessed valuation of | ||
the new electric
generating facility is equal to or | ||
greater than $50,000,000 but less
than | ||
$75,000,000, then the abatement may not exceed (i) | ||
over the entire term
of the abatement, 10% of the | ||
taxing district's aggregate taxes from the
new | ||
electric generating facility and (ii) in any one
| ||
year of abatement, 35% of the taxing district's | ||
taxes from the
new electric generating facility;
| ||
(iii) if the equalized assessed valuation of | ||
the new electric
generating facility
is equal to or | ||
greater than $75,000,000 but less
than | ||
$100,000,000, then the abatement may not exceed |
(i) over the entire term
of the abatement, 20% of | ||
the taxing district's aggregate taxes from the
new | ||
electric generating facility and (ii) in any one
| ||
year of abatement, 50% of the taxing district's | ||
taxes from the
new electric generating facility;
| ||
(iv) if the equalized assessed valuation of | ||
the new electric
generating facility is equal to or | ||
greater than $100,000,000 but less
than | ||
$125,000,000, then the
abatement may not exceed | ||
(i) over the entire term of the abatement, 30% of | ||
the
taxing district's aggregate taxes from the new | ||
electric generating facility
and (ii) in any one | ||
year of abatement, 60% of the taxing
district's | ||
taxes from the new electric generating facility;
| ||
(v) if the equalized assessed valuation of the | ||
new electric generating
facility is equal to or | ||
greater than $125,000,000 but less
than | ||
$150,000,000, then the
abatement may not exceed | ||
(i) over the entire term of the abatement, 40% of | ||
the
taxing district's aggregate taxes from the new | ||
electric generating facility
and (ii) in any one | ||
year of abatement, 60% of the taxing
district's | ||
taxes from the new electric generating facility;
| ||
(vi) if the equalized assessed valuation of | ||
the new electric
generating facility is equal to or | ||
greater than $150,000,000, then the
abatement may |
not exceed (i) over the entire term of the | ||
abatement, 50% of the
taxing district's aggregate | ||
taxes from the new electric generating facility
| ||
and (ii) in any one year of abatement, 60% of the | ||
taxing
district's taxes from the new electric | ||
generating facility.
| ||
The abatement is not effective unless
the owner of | ||
the new electric generating facility agrees to
repay to | ||
the taxing district all amounts previously abated, | ||
together with
interest computed at the rate and in the | ||
manner provided for delinquent taxes,
in the event that | ||
the owner of the new electric generating facility | ||
closes the
new electric generating facility before the | ||
expiration of the
entire term of the abatement.
| ||
The authorization of taxing districts to abate | ||
taxes under this
subdivision (a)(1)(A-5) expires on | ||
January 1, 2010.
| ||
(B) The property of any commercial or industrial
| ||
development of at least (i) 500 acres or (ii) 225 acres | ||
in the case of a commercial or industrial
development | ||
that applies for and is granted designation as a High | ||
Impact Business under paragraph (F) of item (3) of | ||
subsection (a) of Section 5.5 of the Illinois | ||
Enterprise Zone Act, having been created within the | ||
taxing
district. The abatement shall not exceed a | ||
period of 20 years and the
aggregate amount of abated |
taxes for all taxing districts combined shall not
| ||
exceed $12,000,000.
| ||
(C) The property of any commercial or industrial | ||
firm currently
located in the taxing district that | ||
expands a facility or its number of
employees. The | ||
abatement shall not exceed a period of 10 years and the
| ||
aggregate amount of abated taxes for all taxing | ||
districts combined shall not
exceed $4,000,000. The | ||
abatement period may be renewed at the option of the
| ||
taxing districts.
| ||
(2) Horse racing. Any property in the taxing district | ||
which
is used for the racing of horses and upon which | ||
capital improvements consisting
of expansion, improvement | ||
or replacement of existing facilities have been made
since | ||
July 1, 1987. The combined abatements for such property | ||
from all taxing
districts in any county shall not exceed | ||
$5,000,000 annually and shall not
exceed a period of 10 | ||
years.
| ||
(3) Auto racing. Any property designed exclusively for | ||
the racing of
motor vehicles. Such abatement shall not | ||
exceed a period of 10 years.
| ||
(4) Academic or research institute. The property of any | ||
academic or
research institute in the taxing district that | ||
(i) is an exempt organization
under paragraph (3) of | ||
Section 501(c) of the Internal Revenue Code, (ii)
operates | ||
for the benefit of the public by actually and exclusively |
performing
scientific research and making the results of | ||
the research available to the
interested public on a | ||
non-discriminatory basis, and (iii) employs more than
100 | ||
employees. An abatement granted under this paragraph shall | ||
be for at
least 15 years and the aggregate amount of abated | ||
taxes for all taxing
districts combined shall not exceed | ||
$5,000,000.
| ||
(5) Housing for older persons. Any property in the | ||
taxing district that
is devoted exclusively to affordable | ||
housing for older households. For
purposes of this | ||
paragraph, "older households" means those households (i)
| ||
living in housing provided under any State or federal | ||
program that the
Department of Human Rights determines is | ||
specifically designed and operated to
assist elderly | ||
persons and is solely occupied by persons 55 years of age | ||
or
older and (ii) whose annual income does not exceed 80% | ||
of the area gross median
income, adjusted for family size, | ||
as such gross income and median income are
determined from | ||
time to time by the United States Department of Housing and
| ||
Urban Development. The abatement shall not exceed a period | ||
of 15 years, and
the aggregate amount of abated taxes for | ||
all taxing districts shall not exceed
$3,000,000.
| ||
(6) Historical society. For assessment years 1998 | ||
through 2018, the
property of an historical society | ||
qualifying as an exempt organization under
Section | ||
501(c)(3) of the federal Internal Revenue Code.
|
(7) Recreational facilities. Any property in the | ||
taxing district (i)
that is used for a municipal airport, | ||
(ii) that
is subject to a leasehold assessment under | ||
Section 9-195 of this Code and (iii)
which
is sublet from a | ||
park district that is leasing the property from a
| ||
municipality, but only if the property is used exclusively | ||
for recreational
facilities or for parking lots used | ||
exclusively for those facilities. The
abatement shall not | ||
exceed a period of 10 years.
| ||
(8) Relocated corporate headquarters. If approval | ||
occurs within 5 years
after the effective date of this | ||
amendatory Act of the 92nd General Assembly,
any property | ||
or a portion of any property in a taxing district that is | ||
used by
an eligible business for a corporate headquarters | ||
as defined in the Corporate
Headquarters Relocation Act. | ||
Instead of an abatement under this paragraph (8),
a taxing | ||
district may enter into an agreement with an eligible | ||
business to make
annual payments to that eligible business | ||
in an amount not to exceed the
property taxes paid directly | ||
or indirectly by that eligible business to the
taxing | ||
district and any other taxing districts for
premises | ||
occupied pursuant to a written lease and may make those | ||
payments
without the need for an annual appropriation. No | ||
school district, however, may
enter into an agreement with, | ||
or abate taxes for, an eligible business unless
the | ||
municipality in which the corporate headquarters is |
located agrees to
provide funding to the school district in | ||
an amount equal to the amount abated
or paid by the school | ||
district as provided in this paragraph (8).
Any abatement | ||
ordered or
agreement entered into under this paragraph (8) | ||
may be effective for the entire
term specified by the | ||
taxing district, except the term of the abatement or
annual | ||
payments may not exceed 20 years. | ||
(9) United States Military Public/Private Residential | ||
Developments. Each building, structure, or other | ||
improvement designed, financed, constructed, renovated, | ||
managed, operated, or maintained after January 1, 2006 | ||
under a "PPV Lease", as set forth under Division 14 of | ||
Article 10, and any such PPV Lease.
| ||
(10) Property located in a business corridor that | ||
qualifies for an abatement under Section 18-184.10. | ||
(b) Upon a majority vote of its governing authority, any | ||
municipality
may, after the determination of the assessed | ||
valuation of its property, order
the county clerk to abate any | ||
portion of its taxes on any property that is
located within the | ||
corporate limits of the municipality in accordance with
Section | ||
8-3-18 of the Illinois Municipal Code.
| ||
(Source: P.A. 96-1136, eff. 7-21-10; 97-577, eff. 1-1-12; | ||
97-636, eff. 6-1-12 .)
| ||
Section 5-55. The County Economic Development Project Area | ||
Property
Tax Allocation Act is amended by changing Section 3 as |
follows:
| ||
(55 ILCS 85/3) (from Ch. 34, par. 7003) | ||
Sec. 3. Definitions. In this Act, words or terms shall have | ||
the
following meanings unless the context usage clearly | ||
indicates that another
meaning is intended. | ||
(a) "Department" means the Department of Commerce and | ||
Economic Opportunity. | ||
(b) "Economic development plan" means the written plan of a | ||
county which
sets forth an economic development program for an | ||
economic development
project area. Each economic development | ||
plan shall include but not be
limited to (1) estimated economic | ||
development project costs, (2) the
sources of funds to pay such | ||
costs, (3) the nature and term of any
obligations to be issued | ||
by the county to pay such costs, (4) the most
recent equalized | ||
assessed valuation of the economic development project
area, | ||
(5) an estimate of the equalized assessed valuation of the | ||
economic
development project area after completion of the | ||
economic development plan,
(6) the estimated date of completion | ||
of any economic development
project proposed to be undertaken, | ||
(7) a general description of any
proposed developer, user, or | ||
tenant of any property to be located or
improved within the | ||
economic development project area, (8) a description of
the | ||
type, structure and general character of the facilities to be | ||
developed
or improved in the economic development project area, | ||
(9) a description of
the general land uses to apply in the |
economic development project area,
(10) a description of the | ||
type, class and number of employees to be
employed in the | ||
operation of the facilities to be developed or improved in
the | ||
economic development project area and (11) a commitment by the | ||
county
to fair employment practices and an affirmative action | ||
plan with respect to
any economic development program to be | ||
undertaken by the county. The economic development plan for an | ||
economic development project area authorized by subsection | ||
(a-15) of Section 4 of this Act must additionally include (1) | ||
evidence indicating that the redevelopment project area on the | ||
whole has not been subject to growth and development through | ||
investment by private enterprise and is not reasonably expected | ||
to be subject to such growth and development without the | ||
assistance provided through the implementation of the economic | ||
development plan and (2) evidence that portions of the economic | ||
development project area have incurred Illinois Environmental | ||
Protection Agency or United States Environmental Protection | ||
Agency remediation costs for, or a study conducted by an | ||
independent consultant recognized as having expertise in | ||
environmental remediation has determined a need for, the | ||
clean-up of hazardous waste, hazardous substances, or | ||
underground storage tanks required by State or federal law, | ||
provided that the remediation costs constitute a material | ||
impediment to the development or redevelopment of the project | ||
area. | ||
(c) "Economic development project" means any development |
project in
furtherance of the objectives of this Act. | ||
(d) "Economic development project area" means any improved | ||
or vacant
area which is located within the corporate limits of | ||
a county and which (1)
is within the unincorporated area of | ||
such county, or, with the consent of
any affected municipality, | ||
is located partially within the unincorporated
area of such | ||
county and partially within one or more municipalities, (2) is
| ||
contiguous, (3) is not less in the aggregate than 100 acres | ||
and, for an economic development project area authorized by | ||
subsection (a-15) of Section 4 of this Act, not more than 2,000 | ||
acres, (4) is
suitable for siting by any commercial, | ||
manufacturing, industrial, research
or transportation | ||
enterprise of facilities to include but not be limited to
| ||
commercial businesses, offices, factories, mills, processing | ||
plants,
assembly plants, packing plants, fabricating plants, | ||
industrial or
commercial distribution centers, warehouses, | ||
repair overhaul or service
facilities, freight terminals, | ||
research facilities, test facilities or
transportation | ||
facilities, whether or not such area has been used at any
time | ||
for such facilities and whether or not the area has been used | ||
or is
suitable for such facilities and whether or not the area | ||
has been used or
is suitable for other uses, including | ||
commercial agricultural purposes, and
(5) which has been | ||
certified by the Department pursuant to this Act. | ||
(e) "Economic development project costs" means and | ||
includes the sum
total of all reasonable or necessary costs |
incurred by a county incidental
to an economic development | ||
project, including, without limitation, the
following: | ||
(1) Costs of studies, surveys, development of plans and | ||
specifications,
implementation and administration of an | ||
economic development plan,
personnel and professional | ||
service costs for architectural, engineering,
legal, | ||
marketing, financial, planning, sheriff, fire, public | ||
works or other
services, provided that no charges for | ||
professional services may be based
on a percentage of | ||
incremental tax revenue; | ||
(2) Property assembly costs within an economic | ||
development project area,
including but not limited to | ||
acquisition of land and other real or personal
property or | ||
rights or interests therein, and specifically including | ||
payments
to developers or other non-governmental persons | ||
as reimbursement for property
assembly costs incurred by | ||
such developer or other non-governmental person; | ||
(3) Site preparation costs, including but not limited | ||
to clearance of
any area within an economic development | ||
project area by demolition or
removal of any existing | ||
buildings, structures, fixtures, utilities and
| ||
improvements and clearing and grading; site improvement | ||
addressing ground level or below ground environmental | ||
contamination; and including installation, repair,
| ||
construction, reconstruction, or relocation of public | ||
streets, public
utilities, and other public site |
improvements within or without an economic
development | ||
project area which are essential to the preparation of the
| ||
economic development project area for use in accordance | ||
with an economic
development plan; and specifically | ||
including payments to developers or
other non-governmental | ||
persons as reimbursement for site preparation costs
| ||
incurred by such developer or non-governmental person; | ||
(4) Costs of renovation, rehabilitation, | ||
reconstruction, relocation,
repair or remodeling of any | ||
existing buildings, improvements, and fixtures
within an | ||
economic development project area, and specifically | ||
including
payments to developers or other non-governmental | ||
persons as reimbursement
for such costs incurred by such | ||
developer or non-governmental person; | ||
(5) Costs of construction within an economic | ||
development project area of
public improvements, including | ||
but not limited to, buildings, structures,
works, | ||
improvements, utilities or fixtures; | ||
(6) Financing costs, including but not limited to all | ||
necessary and
incidental expenses related to the issuance | ||
of obligations, payment of any
interest on any obligations | ||
issued hereunder which accrues during the
estimated period | ||
of construction of any economic development project for
| ||
which such obligations are issued and for not exceeding 36 | ||
months
thereafter, and any reasonable reserves related to | ||
the issuance of such
obligations; |
(7) All or a portion of a taxing district's capital | ||
costs resulting from
an economic development project | ||
necessarily incurred or estimated to be
incurred by a | ||
taxing district in the furtherance of the objectives of an
| ||
economic development project, to the extent that the county | ||
by written
agreement accepts, approves and agrees to incur | ||
or to reimburse such costs; | ||
(8) Relocation costs to the extent that a county | ||
determines that
relocation costs shall be paid or is | ||
required to make payment of relocation
costs by federal or | ||
State law; | ||
(9) The estimated tax revenues from real property in an | ||
economic
development project area acquired by a county | ||
which, according to the
economic development plan, is to be | ||
used for a private use and which any
taxing district would | ||
have received had the county not adopted property tax
| ||
allocation financing for an economic development project | ||
area and
which would result from such taxing district's | ||
levies made after the time
of the adoption by the county of | ||
property tax allocation financing to the
time the current | ||
equalized assessed value of real property in the economic
| ||
development project area exceeds the total initial | ||
equalized value of real
property in that area; | ||
(10) Costs of rebating ad valorem taxes paid by any | ||
developer or other
nongovernmental person in whose name the | ||
general taxes were paid for the
last preceding year on any |
lot, block, tract or parcel of land in the
economic | ||
development project area, provided that: | ||
(i) such economic development project area is | ||
located in an enterprise
zone created pursuant to the | ||
Illinois Enterprise Zone Act; beginning on the | ||
effective date of this amendatory Act of the 98th | ||
General Assembly and ending on the date occurring 3 | ||
years later, compliance with this provision (i) is not | ||
required in Grundy County; | ||
(ii) such ad valorem taxes shall be rebated only in | ||
such amounts and for
such tax year or years as the | ||
county and any one or more affected taxing
districts | ||
shall have agreed by prior written agreement; | ||
beginning on the effective date of this amendatory Act | ||
of the 98th General Assembly and ending on the date | ||
occurring 3 years later, compliance with this | ||
provision (ii) is not required in Grundy County if the | ||
county receives approval from 2/3 of the taxing | ||
districts representing no less than 75% of the | ||
aggregate tax levy for all of the affected taxing | ||
districts for the levy year; | ||
(iii) any amount of rebate of taxes shall not | ||
exceed the portion, if
any, of taxes levied by the | ||
county or such taxing district or districts
which is | ||
attributable to the increase in the current equalized | ||
assessed
valuation of each taxable lot, block, tract or |
parcel of real property in
the economic development | ||
project area over and above the initial equalized
| ||
assessed value of each property existing at the time | ||
property tax allocation
financing was adopted for said | ||
economic development project area; and | ||
(iv) costs of rebating ad valorem taxes shall be | ||
paid by a county solely
from the special tax allocation | ||
fund established pursuant to this Act and
shall be paid | ||
from the proceeds of any obligations issued by a | ||
county. | ||
| ||
(11) Costs of job training, advanced vocational | ||
education or career
education programs, including but not | ||
limited to courses in occupational,
semi-technical or | ||
technical fields leading directly to employment, incurred
| ||
by one or more taxing districts, provided that such costs | ||
are related to
the establishment and maintenance of | ||
additional job training, advanced
vocational education or | ||
career education programs for persons employed or
to be | ||
employed by employers located in an economic development | ||
project
area, and further provided, that when such costs | ||
are incurred by a taxing
district or taxing districts other | ||
than the county, they shall be set forth
in a written | ||
agreement by or among the county and the taxing district
or | ||
taxing districts, which agreement describes the program to | ||
be
undertaken, including, but not limited to, the number of |
employees to be
trained, a description of the training and | ||
services to be provided, the
number and type of positions | ||
available or to be available, itemized costs
of the program | ||
and sources of funds to pay the same, and the term of the
| ||
agreement. Such costs include, specifically, the payment | ||
by community
college districts of costs pursuant to Section | ||
3-37, 3-38, 3-40 and 3-40.1
of the Public Community College | ||
Act and by school districts of costs
pursuant to Sections | ||
10-22.20 and 10-23.3a of the School Code; | ||
(12) Private financing costs incurred by developers or | ||
other
non-governmental persons in connection with an | ||
economic development
project, and specifically including | ||
payments to developers or other
non-governmental persons | ||
as reimbursement for such costs incurred by such
developer | ||
or other non-governmental persons provided that: | ||
(A) private financing costs shall be paid or | ||
reimbursed by a county only
pursuant to the prior | ||
official action of the county evidencing an intent to
| ||
pay such private financing costs; | ||
(B) except as provided in subparagraph (D) of this | ||
Section, the
aggregate amount of such costs paid or | ||
reimbursed by a county in any one
year shall not exceed | ||
30% of such costs paid or incurred by such developer
or | ||
other non-governmental person in that year; | ||
(C) private financing costs shall be paid or | ||
reimbursed by a county
solely from the special tax |
allocation fund established pursuant to this
Act and | ||
shall not be paid or reimbursed from the proceeds of | ||
any
obligations issued by a county; | ||
(D) if there are not sufficient funds available in | ||
the special tax
allocation fund in any year to make | ||
such payment or reimbursement in full,
any amount of | ||
such private financing costs remaining to be paid or
| ||
reimbursed by a county shall accrue and be payable when | ||
funds are available
in the special tax allocation fund | ||
to make such payment; and | ||
(E) in connection with its approval and | ||
certification of an economic
development project | ||
pursuant to Section 5 of this Act, the Department shall
| ||
review any agreement authorizing the payment or | ||
reimbursement by a county
of private financing costs in | ||
its consideration of the impact on the
revenues of the | ||
county and the affected taxing districts of the use of
| ||
property tax allocation financing. | ||
(f) "Obligations" means any instrument evidencing the | ||
obligation of a
county to pay money, including without | ||
limitation, bonds, notes,
installment or financing contracts, | ||
certificates, tax anticipation warrants
or notes, vouchers, | ||
and any other evidence of indebtedness. | ||
(g) "Taxing districts" means municipalities, townships, | ||
counties, and
school, road, park, sanitary, mosquito | ||
abatement, forest preserve, public
health, fire protection, |
river conservancy, tuberculosis sanitarium and any
other | ||
county corporations or districts with the power to levy taxes | ||
on
real property. | ||
(Source: P.A. 96-1262, eff. 7-26-10.)
| ||
Section 5-60. The Illinois Municipal Code is amended by | ||
changing Sections 11-65-10 and 11-74.4-3.5 as follows:
| ||
(65 ILCS 5/11-65-10) | ||
Sec. 11-65-10. Public-facilities corporations authorized.
| ||
(a) Each municipality referenced in Section 11-65-2 is | ||
authorized to incorporate a public-facilities corporation to | ||
exercise, as business agent of the municipality, the powers of | ||
the municipality set forth in Section 11-65-2, Section 11-65-6, | ||
and Section 11-65-7, and also the power of the municipality to | ||
acquire by dedication, gift, lease, contract, or purchase all | ||
property and rights, necessary or proper, within the corporate | ||
limits of the municipality, for municipal convention hall | ||
purposes. | ||
(b) In this Division 65, unless the context otherwise | ||
requires, a "public-facilities corporation" means an Illinois | ||
not-for-profit corporation whose purpose is charitable and | ||
civic, organized solely for the purpose of (i) acquiring a site | ||
or sites appropriate for a municipal convention hall; (ii) | ||
constructing, building, and equipping thereon a municipal | ||
convention hall; and (iii) collecting the revenues therefrom, |
entirely without profit to the public-facilities corporation, | ||
its officers, or directors. A public-facilities corporation | ||
shall assist the municipality it serves in the municipality's | ||
essential governmental purposes. | ||
(c) The municipality shall retain control of the | ||
public-facilities corporation by means of the municipality's | ||
expressed legal right, set forth in the articles of | ||
incorporation of the public-facilities corporation, to | ||
appoint, remove, and replace the members of the board of | ||
directors of the public-facilities corporation. The directors | ||
and officers of the public-facilities corporation shall serve | ||
without compensation but may be reimbursed for their reasonable | ||
expenses that are incurred on behalf of the public-facilities | ||
corporation. Upon retirement or redemption of any bonds or | ||
other debt instruments issued by the public-facilities | ||
corporation in connection with the development of the municipal | ||
convention hall, the legal title to the municipal convention | ||
hall shall be transferred to the municipality without any | ||
further consideration by or on behalf of the municipality.
| ||
(d) The municipality may designate a public-facilities | ||
corporation to include a facility that operates for the benefit | ||
of multiple units of local government through a management | ||
board created by a duly executed intergovernmental cooperation | ||
agreement and ratified by each duly elected board. | ||
(Source: P.A. 95-672, eff. 10-11-07.)
|
(65 ILCS 5/11-74.4-3.5) | ||
Sec. 11-74.4-3.5. Completion dates for redevelopment | ||
projects. | ||
(a) Unless otherwise stated in this Section, the estimated | ||
dates of completion
of the redevelopment project and retirement | ||
of obligations issued to finance
redevelopment project costs | ||
(including refunding bonds under Section 11-74.4-7) may not be
| ||
later than December 31 of the year in which the payment to the | ||
municipal
treasurer, as provided in subsection (b) of Section | ||
11-74.4-8 of this Act, is to
be made with respect to ad valorem | ||
taxes levied in the 23rd
calendar year after the year in which | ||
the ordinance approving the
redevelopment project area was | ||
adopted if the ordinance was adopted on or after
January 15, | ||
1981. | ||
(b) The estimated dates of completion of the redevelopment | ||
project and retirement of obligations issued to finance | ||
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to be made with respect to ad valorem taxes levied in the 32nd | ||
calendar year after the year in which the ordinance approving | ||
the redevelopment project area was adopted , if the ordinance | ||
was adopted on September 9, 1999 by the Village of Downs. | ||
The estimated dates of completion
of the redevelopment | ||
project and retirement of obligations issued to finance
|
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal
treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to
be made with respect to ad valorem taxes levied in the 33rd | ||
calendar
year after the year in which the ordinance approving | ||
the
redevelopment project area was adopted , if the ordinance | ||
was adopted on May 20, 1985 by the Village of Wheeling. | ||
The estimated dates of completion of the redevelopment | ||
project and retirement of obligations issued to finance | ||
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to be made with respect to ad valorem taxes levied in the 28th | ||
calendar year after the year in which the ordinance approving | ||
the redevelopment project area was adopted , if the ordinance | ||
was adopted on October 12, 1989 by the City of Lawrenceville. | ||
(c) The estimated dates of completion
of the redevelopment | ||
project and retirement of obligations issued to finance
| ||
redevelopment project costs (including refunding bonds under | ||
Section 11-74.4-7) may not be later than December 31 of the | ||
year in which the payment to the municipal
treasurer as | ||
provided in subsection (b) of Section 11-74.4-8 of this Act is | ||
to
be made with respect to ad valorem taxes levied in the 35th | ||
calendar
year after the year in which the ordinance approving |
the
redevelopment project area was adopted: | ||
(1) if the ordinance was adopted before January 15, | ||
1981; | ||
(2) if the ordinance was adopted in December 1983, | ||
April 1984, July 1985,
or December 1989; | ||
(3) if the ordinance was adopted in December 1987 and | ||
the redevelopment
project is located within one mile of | ||
Midway Airport; | ||
(4) if the ordinance was adopted before January 1, 1987 | ||
by a municipality in
Mason County; | ||
(5) if the municipality is subject to the Local | ||
Government Financial Planning
and Supervision Act or the | ||
Financially Distressed City Law; | ||
(6) if the ordinance was adopted in December 1984 by | ||
the Village of Rosemont; | ||
(7) if the ordinance was adopted on December 31, 1986 | ||
by a municipality
located in Clinton County for which at | ||
least $250,000 of tax increment
bonds were authorized on | ||
June 17, 1997, or if the ordinance was adopted on
December | ||
31, 1986 by a municipality with a population in 1990 of | ||
less than
3,600 that is located in a county with a | ||
population in 1990 of less than
34,000 and for which at | ||
least $250,000 of tax increment bonds were authorized
on | ||
June 17, 1997; | ||
(8) if the ordinance was adopted on October 5, 1982 by | ||
the City of Kankakee, or if the ordinance was adopted on |
December 29, 1986 by East St. Louis; | ||
(9) if
the ordinance was adopted on November 12, 1991 | ||
by the Village of Sauget; | ||
(10) if the ordinance was
adopted on February 11, 1985 | ||
by the City of Rock Island; | ||
(11) if the ordinance was adopted before December 18, | ||
1986 by the City of
Moline; | ||
(12) if the ordinance was adopted in September 1988 by | ||
Sauk Village; | ||
(13) if the ordinance was adopted in October 1993 by | ||
Sauk Village; | ||
(14) if the ordinance was adopted on December 29, 1986 | ||
by the City of Galva; | ||
(15) if the ordinance was adopted in March 1991 by the | ||
City of Centreville; | ||
(16) if the ordinance was adopted on January 23, 1991
| ||
by the City of East St. Louis; | ||
(17) if the ordinance was adopted on December 22, 1986 | ||
by the City of Aledo; | ||
(18) if the ordinance was adopted on February 5, 1990 | ||
by the City of Clinton; | ||
(19) if the ordinance was adopted on September 6, 1994 | ||
by the City of Freeport; | ||
(20) if the ordinance was adopted on December 22, 1986 | ||
by the City of Tuscola; | ||
(21) if the ordinance was adopted on December 23, 1986 |
by the City of Sparta; | ||
(22) if the ordinance was adopted on December 23, 1986 | ||
by the City of
Beardstown; | ||
(23) if the ordinance was adopted on April 27, 1981, | ||
October 21, 1985, or
December 30, 1986 by the City of | ||
Belleville; | ||
(24) if the ordinance was adopted on December 29, 1986 | ||
by the City of
Collinsville; | ||
(25) if the ordinance was adopted on September 14, 1994 | ||
by the
City of Alton; | ||
(26) if the ordinance was adopted on November 11, 1996 | ||
by the
City of Lexington; | ||
(27) if the ordinance was adopted on November 5, 1984 | ||
by
the City of LeRoy; | ||
(28) if the ordinance was adopted on April 3, 1991 or
| ||
June 3, 1992 by the City of Markham; | ||
(29) if the ordinance was adopted on November 11, 1986 | ||
by the City of Pekin; | ||
(30) if the ordinance was adopted on December 15, 1981 | ||
by the City of Champaign; | ||
(31) if the ordinance was adopted on December 15, 1986 | ||
by the City of Urbana; | ||
(32) if the ordinance was adopted on December 15, 1986 | ||
by the Village of Heyworth; | ||
(33) if the ordinance was adopted on February 24, 1992 | ||
by the Village of Heyworth; |
(34) if the ordinance was adopted on March 16, 1995 by | ||
the Village of Heyworth; | ||
(35) if the ordinance was adopted on December 23, 1986 | ||
by the Town of Cicero; | ||
(36) if the ordinance was adopted on December 30, 1986 | ||
by the City of Effingham; | ||
(37) if the ordinance was adopted on May 9, 1991 by the | ||
Village of
Tilton; | ||
(38) if the ordinance was adopted on October 20, 1986 | ||
by the City of Elmhurst; | ||
(39) if the ordinance was adopted on January 19, 1988 | ||
by the City of
Waukegan; | ||
(40) if the ordinance was adopted on September 21, 1998 | ||
by the City of
Waukegan; | ||
(41) if the ordinance was adopted on December 31, 1986 | ||
by the City of Sullivan; | ||
(42) if the ordinance was adopted on December 23, 1991 | ||
by the City of Sullivan; | ||
(43) if the ordinance was adopted on December 31, 1986 | ||
by the City of Oglesby; | ||
(44) if the ordinance was adopted on July 28, 1987 by | ||
the City of Marion; | ||
(45) if the ordinance was adopted on April 23, 1990 by | ||
the City of Marion; | ||
(46) if the ordinance was adopted on August 20, 1985 by | ||
the Village of Mount Prospect; |
(47) if the ordinance was adopted on February 2, 1998 | ||
by the Village of Woodhull; | ||
(48) if the ordinance was adopted on April 20, 1993 by | ||
the Village of Princeville; | ||
(49) if the ordinance was adopted on July 1, 1986 by | ||
the City of Granite City; | ||
(50) if the ordinance was adopted on February 2, 1989 | ||
by the Village of Lombard; | ||
(51) if the ordinance was adopted on December 29, 1986 | ||
by the Village of Gardner; | ||
(52) if the ordinance was adopted on July 14, 1999 by | ||
the Village of Paw Paw; | ||
(53) if the ordinance was adopted on November 17, 1986 | ||
by the Village of Franklin Park; | ||
(54) if the ordinance was adopted on November 20, 1989 | ||
by the Village of South Holland; | ||
(55) if the ordinance was adopted on July 14, 1992 by | ||
the Village of Riverdale; | ||
(56) if the ordinance was adopted on December 29, 1986 | ||
by the City of Galesburg; | ||
(57) if the ordinance was adopted on April 1, 1985 by | ||
the City of Galesburg; | ||
(58) if the ordinance was adopted on May 21, 1990 by | ||
the City of West Chicago; | ||
(59) if the ordinance was adopted on December 16, 1986 | ||
by the City of Oak Forest; |
(60) if the ordinance was adopted in 1999 by the City | ||
of Villa Grove; | ||
(61) if the ordinance was adopted on January 13, 1987 | ||
by the Village of Mt. Zion; | ||
(62) if the ordinance was adopted on December 30, 1986 | ||
by the Village of Manteno; | ||
(63) if the ordinance was adopted on April 3, 1989 by | ||
the City of Chicago Heights; | ||
(64) if the ordinance was adopted on January 6, 1999 by | ||
the Village of Rosemont; | ||
(65) if the ordinance was adopted on December 19, 2000 | ||
by the Village of Stone Park; | ||
(66) if the ordinance was adopted on December 22, 1986 | ||
by the City of DeKalb; | ||
(67) if the ordinance was adopted on December 2, 1986 | ||
by the City of Aurora;
| ||
(68)
if the ordinance was adopted on December 31, 1986 | ||
by the Village of Milan; | ||
(69)
if the ordinance was adopted on September 8, 1994 | ||
by the City of West Frankfort; | ||
(70) if the ordinance was adopted on December 23, 1986 | ||
by the Village of Libertyville; | ||
(71) if the ordinance was adopted on December 22, 1986 | ||
by the Village of Hoffman Estates;
| ||
(72) if the ordinance was adopted on September 17, 1986 | ||
by the Village of Sherman;
|
(73) if the ordinance was adopted on December 16, 1986 | ||
by the City of Macomb; | ||
(74) if the ordinance was adopted on June 11, 2002 by | ||
the City of East Peoria to create the West Washington | ||
Street TIF; | ||
(75) if the ordinance was adopted on June 11, 2002 by | ||
the City of East Peoria to create the Camp Street TIF;
| ||
(76) if the ordinance was adopted on August 7, 2000 by | ||
the City of Des Plaines; | ||
(77) if the ordinance was adopted on December 22, 1986 | ||
by the City of Washington to create the Washington Square | ||
TIF #2; | ||
(78) if the ordinance was adopted on December 29, 1986 | ||
by the City of Morris;
| ||
(79) if the ordinance was adopted on July 6, 1998 by | ||
the Village of Steeleville; | ||
(80) if the ordinance was adopted on December 29, 1986 | ||
by the City of Pontiac to create TIF I (the Main St TIF); | ||
(81) if the ordinance was adopted on December 29, 1986 | ||
by the City of Pontiac to create TIF II (the Interstate | ||
TIF); | ||
(82) if the ordinance was adopted on November 6, 2002 | ||
by the City of Chicago to create the Madden/Wells TIF | ||
District; | ||
(83) if the ordinance was adopted on November 4, 1998 | ||
by the City of Chicago to create the Roosevelt/Racine TIF |
District; | ||
(84) if the ordinance was adopted on June 10, 1998 by | ||
the City of Chicago to create the Stony Island | ||
Commercial/Burnside Industrial Corridors TIF District; | ||
(85) if the ordinance was adopted on November 29, 1989 | ||
by the City of Chicago to create the Englewood Mall TIF | ||
District; | ||
(86) if the ordinance was adopted on December 27, 1986 | ||
by the City of Mendota; | ||
(87) if the ordinance was adopted on December 31, 1986 | ||
by the Village of Cahokia; | ||
(88) if the ordinance was adopted on September 20, 1999 | ||
by the City of Belleville; | ||
(89) if the ordinance was adopted on December 30, 1986 | ||
by the Village of Bellevue to create the Bellevue TIF | ||
District 1; | ||
(90) if the ordinance was adopted on December 13, 1993 | ||
by the Village of Crete; | ||
(91) if the ordinance was adopted on February 12, 2001 | ||
by the Village of Crete; | ||
(92) if the ordinance was adopted on April 23, 2001 by | ||
the Village of Crete; | ||
(93) if the ordinance was adopted on December 16, 1986 | ||
by the City of Champaign; | ||
(94) if the ordinance was adopted on December 20, 1986 | ||
by the City of Charleston; |
(95) if the ordinance was adopted on June 6, 1989 by | ||
the Village of Romeoville; | ||
(96) if the ordinance was adopted on October 14, 1993 | ||
and amended on August 2, 2010 by the City of Venice; | ||
(97) if the ordinance was adopted on June 1, 1994 by | ||
the City of Markham; | ||
(98) if the ordinance was adopted on May 19, 1998 by | ||
the Village of Bensenville; | ||
(99) if the ordinance was adopted on November 12, 1987 | ||
by the City of Dixon; | ||
(100) if the ordinance was adopted on December 20, 1988 | ||
by the Village of Lansing; | ||
(101) if the ordinance was adopted on October 27, 1998 | ||
by the City of Moline; or | ||
(102) if the ordinance was adopted on May 21, 1991 by | ||
the Village of Glenwood ; . | ||
(103) (102) if the ordinance was adopted on January 28, | ||
1992 by the City of East Peoria; or | ||
(104) (103) if the ordinance was adopted on December | ||
14, 1998 by the City of Carlyle ; . | ||
(105) if the ordinance was adopted on May 17, 2000, as | ||
subsequently amended, by the City of Chicago to create the | ||
Midwest Redevelopment TIF District; or | ||
(106) if the ordinance was adopted on September 13, | ||
1989 by the City of Chicago to create the Michigan/Cermak | ||
Area TIF District. |
(d) For redevelopment project areas for which bonds were | ||
issued before
July 29, 1991, or for which contracts were | ||
entered into before June 1,
1988, in connection with a | ||
redevelopment project in the area within
the State Sales Tax | ||
Boundary, the estimated dates of completion of the
| ||
redevelopment project and retirement of obligations to finance | ||
redevelopment
project costs (including refunding bonds under | ||
Section 11-74.4-7) may be extended by municipal ordinance to | ||
December 31, 2013.
The termination procedures of subsection (b) | ||
of Section 11-74.4-8 are not
required for
these redevelopment | ||
project areas in 2009 but are required in 2013.
The extension | ||
allowed by Public Act 87-1272 shall not apply to real
property | ||
tax increment allocation financing under Section 11-74.4-8. | ||
(e) Those dates, for purposes of real property tax | ||
increment allocation
financing pursuant to Section 11-74.4-8 | ||
only, shall be not more than 35 years
for redevelopment project | ||
areas that were adopted on or after December 16,
1986 and for | ||
which at least $8 million worth of municipal bonds were | ||
authorized
on or after December 19, 1989 but before January 1, | ||
1990; provided that the
municipality elects to extend the life | ||
of the redevelopment project area to 35
years by the adoption | ||
of an ordinance after at least 14 but not more than 30
days' | ||
written notice to the taxing bodies, that would otherwise | ||
constitute the
joint review board for the redevelopment project | ||
area, before the adoption of
the ordinance. | ||
(f) Those dates, for purposes of real property tax |
increment allocation
financing pursuant to Section 11-74.4-8 | ||
only, shall be not more than 35 years
for redevelopment project | ||
areas that were established on or after December 1,
1981 but | ||
before January 1, 1982 and for which at least $1,500,000 worth | ||
of
tax increment revenue bonds were authorized
on or after | ||
September 30, 1990 but before July 1, 1991; provided that the
| ||
municipality elects to extend the life of the redevelopment | ||
project area to 35
years by the adoption of an ordinance after | ||
at least 14 but not more than 30
days' written notice to the | ||
taxing bodies, that would otherwise constitute the
joint review | ||
board for the redevelopment project area, before the adoption | ||
of
the ordinance. | ||
(g) In consolidating the material relating to completion | ||
dates from Sections 11-74.4-3 and 11-74.4-7 into this Section, | ||
it is not the intent of the General Assembly to make any | ||
substantive change in the law, except for the extension of the | ||
completion dates for the City of Aurora, the Village of Milan,
| ||
the City of West Frankfort, the Village of Libertyville, and | ||
the Village of Hoffman Estates set forth under items (67),
| ||
(68), (69), (70), and (71) of subsection (c) of this Section. | ||
(Source: P.A. 96-127, eff. 8-4-09; 96-182, eff. 8-10-09; | ||
96-208, eff. 8-10-09; 96-209, eff. 1-1-10; 96-213, eff. | ||
8-10-09; 96-264, eff. 8-11-09; 96-328, eff. 8-11-09; 96-439, | ||
eff. 8-14-09; 96-454, eff. 8-14-09; 96-722, eff. 8-25-09; | ||
96-773, eff. 8-28-09; 96-830, eff. 12-4-09; 96-837, eff. | ||
12-16-09; 96-1000, eff. 7-2-10; 96-1359, eff. 7-28-10; |
96-1494, eff. 12-30-10; 96-1514, eff. 2-4-11; 96-1552, eff. | ||
3-10-11; 97-93, eff. 1-1-12; 97-372, eff. 8-15-11; 97-600, eff. | ||
8-26-11; 97-633, eff. 12-16-11; 97-635, eff. 12-16-11; 97-807, | ||
eff. 7-13-12; 97-1114, eff. 8-27-12; revised 9-20-12.)
| ||
Section 5-65. The River Edge Redevelopment Zone Act is | ||
amended by changing Section 10-10.2 and by adding Section 10-15 | ||
as follows:
| ||
(65 ILCS 115/10-10.2) | ||
Sec. 10-10.2. Accounting. | ||
(a) Any business receiving tax incentives due to its | ||
location within a River Edge Redevelopment Zone must annually | ||
report to the Department of Revenue information reasonably | ||
required by the Department to enable the Department of Revenue | ||
to verify and calculate the total tax benefits for property | ||
taxes and taxes imposed by the State that are received by the | ||
business, broken down by incentive category , annually to the | ||
Department of Revenue . To the extent that a business receiving | ||
tax incentives has obtained a River Edge Building Materials | ||
Exemption Certificate, that business is required to report | ||
those building materials exemption benefits only under | ||
subsection (a-5) of this Section. No additional reporting for | ||
those building materials exemption benefits is required under | ||
this subsection (a). Reports will be due no later than May 31 | ||
March 30 of each year and shall cover the previous calendar |
year. The first report will be for the 2012 calendar year and | ||
will be due no later than May 31 March 30 , 2013. Failure to | ||
report data may shall result in ineligibility to receive | ||
incentives. The Department, in consultation with the | ||
Department of Revenue, is authorized to adopt rules governing | ||
ineligibility to receive exemptions, including the length of | ||
ineligibility. Factors to be considered in determining whether | ||
a business is ineligible shall include, but are not limited to, | ||
prior compliance with the reporting requirements, cooperation | ||
in discontinuing and correcting violations, the extent of the | ||
violation, and whether the violation was willful or inadvertent | ||
For the first offense, a business shall be given 60 days to | ||
comply . | ||
(a-5) Each contractor or other entity that has been issued | ||
a River Edge Building Materials Exemption Certificate under | ||
Section 2-54 of the Retailers' Occupation Tax Act shall | ||
annually report to the Department of Revenue the total tax | ||
benefits for taxes imposed by the State that are received under | ||
River Edge building materials exemption. Reports shall contain | ||
information reasonably required by the Department of Revenue to | ||
enable it to verify and calculate the total tax benefits for | ||
taxes imposed by the State, and shall be broken down by River | ||
Edge Redevelopment Zone. Reports are due no later than May 31 | ||
of each year and shall cover the previous calendar year. The | ||
first report will be for the 2013 calendar year and will be due | ||
no later than May 31, 2014. Failure to report data may result |
in revocation of the River Edge Building Materials Exemption | ||
Certificate issued to the contractor or other entity. The | ||
Department of Revenue is authorized to adopt rules governing | ||
revocation determinations, including the length of | ||
revocations. Factors to be considered in revocations shall | ||
include, but are not limited to, prior compliance with the | ||
reporting requirements, cooperation in discontinuing and | ||
correcting violations, and whether the certificate was used | ||
unlawfully during the preceding year. | ||
(b) Each person required to file a return under the Gas | ||
Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise | ||
Tax Act, or the Telecommunications Excise Tax Act shall file, | ||
on or before May 31 March 30 of each year, a report with the | ||
Department of Revenue, in the manner and form required by the | ||
Department of Revenue, containing information reasonably | ||
required by the Department of Revenue to enable the Department | ||
of Revenue to verify and calculate itemizing the amount of the | ||
deduction for taxes imposed by the State that is taken under | ||
each Act, respectively, due to the location of a business in a | ||
River Edge Redevelopment Zone. The report shall be itemized by | ||
business and the business location address. | ||
(c) Employers shall report their job creation, retention, | ||
and capital investment numbers within the River Edge | ||
Redevelopment Zone annually to the administrator which will | ||
compile the information and report it to the Department of | ||
Revenue no later than May 31 March 30 of each calendar year. |
(d) The Department of Revenue will aggregate and collect | ||
the tax, job, and capital investment data by River Edge | ||
Redevelopment Zone and report this information, formatted to | ||
exclude company-specific proprietary information, to the | ||
Department by August May 1, 2013, and by August May 1 of every | ||
calendar year thereafter. The Department will include this | ||
information in their required reports under Section 6 of this | ||
Act. | ||
(e) The Department of Revenue, in its discretion, may | ||
require that the reports filed under this Section be submitted | ||
electronically. | ||
(f) The Department of Revenue shall have the authority to | ||
adopt rules as are reasonable and necessary to implement the | ||
provisions of this Section.
| ||
(Source: P.A. 97-905, eff. 8-7-12.)
| ||
(65 ILCS 115/10-15 new) | ||
Sec. 10-15. Riverfront Development Fund. | ||
(a) Purpose. The General Assembly has determined that it is | ||
in the interest of the State of Illinois to promote development | ||
that will protect, promote, and improve the riverfront areas of | ||
a financially distressed city designated under the Financially | ||
Distressed City Law. | ||
(b) Definitions. As used in this Section: | ||
"Agreement" means the agreement between an eligible | ||
employer and the Department under the provisions of |
subsection (f) of this Section. | ||
"Department" means the Department of Commerce and | ||
Economic Opportunity. | ||
"Director" means the Director of Commerce and Economic | ||
Opportunity. | ||
"Eligible developer" means an individual, partnership, | ||
corporation, or other entity that develops within a river | ||
edge redevelopment zone that is located within a | ||
municipality designated as a financially distressed city. | ||
"Eligible employer" means an individual, partnership, | ||
corporation, or other entity that employs full-time | ||
employees within a river edge redevelopment zone that is | ||
located within a municipality designated as a financially | ||
distressed city. | ||
"Full-time employee" means an individual who is | ||
employed for consideration for at least 35 hours each week | ||
or who renders any other standard of service generally | ||
accepted by industry custom or practice as full-time | ||
employment. An individual for whom a W-2 is issued by a | ||
Professional Employer Organization (PEO) is a full-time | ||
employee if employed in the service of the eligible | ||
employer for consideration for at least 35 hours each week | ||
or who renders any other standard of service generally | ||
accepted by industry custom or practice as full-time | ||
employment. | ||
"Incremental income tax" means the total amount |
withheld from the compensation of new employees under | ||
Article 7 of the Illinois Income Tax Act arising from | ||
employment by an eligible employer. | ||
"Infrastructure" means roads, access roads, streets, | ||
bridges, sidewalks, water and sewer line extensions, water | ||
distribution and purification facilities, waste disposal | ||
systems, sewage treatment facilities, stormwater drainage | ||
and retention facilities, gas and electric utility line | ||
extensions, or other improvements that are essential to the | ||
development of the project that is the subject of an | ||
agreement. | ||
"New employee" means a full-time employee first | ||
employed by an eligible employer in the project that is the | ||
subject of an agreement between the Department and an | ||
eligible developer and who is hired after the eligible | ||
developer enters into the agreement, but does not include: | ||
(1) an employee of the eligible employer who | ||
performs a job that (i) existed for at least 6 months | ||
before the employee was hired and (ii) was previously | ||
performed by another employee; | ||
(2) an employee of the eligible employer who was | ||
previously employed in Illinois by a related member of | ||
the eligible employer and whose employment was shifted | ||
to the eligible employer after the eligible employer | ||
entered into the agreement; or | ||
(3) a child, grandchild, parent, or spouse, other |
than a spouse who is legally separated from the | ||
individual, of any individual who has a direct or an | ||
indirect ownership interest of at least 5% in the | ||
profits, capital, or value of the eligible employer. | ||
Notwithstanding item (2) of this definition, an | ||
employee may be considered a new employee under the | ||
agreement if the employee performs a job that was | ||
previously performed by an employee who was: | ||
(A) treated under the agreement as a new employee; | ||
and | ||
(B) promoted by the eligible employer to another | ||
job. | ||
"Professional Employer Organization" (PEO) means an | ||
employee leasing company, as defined in Section | ||
206.1(A)(2) of the Illinois Unemployment Insurance Act. | ||
"Related member" means a person or entity that, with | ||
respect to the eligible employer during any portion of the | ||
taxable year, is any one of the following: | ||
(1) an individual stockholder, if the stockholder | ||
and the members of the stockholder's family (as defined | ||
in Section 318 of the Internal Revenue Code) own | ||
directly, indirectly, beneficially, or constructively, | ||
in the aggregate, at least 50% of the value of the | ||
eligible employer's outstanding stock; | ||
(2) a partnership, estate, or trust and any partner | ||
or beneficiary, if the partnership, estate, or trust, |
and its partners or beneficiaries own directly, | ||
indirectly, or beneficially, or constructively, in the | ||
aggregate, at least 50% of the profits, capital, stock, | ||
or value of the eligible employer; | ||
(3) a corporation, and any party related to the | ||
corporation in a manner that would require an | ||
attribution of stock from the corporation to the party | ||
or from the party to the corporation under the | ||
attribution rules of Section 318 of the Internal | ||
Revenue Code, if the taxpayer owns directly, | ||
indirectly, beneficially, or constructively at least | ||
50% of the value of the corporation's outstanding | ||
stock; | ||
(4) a corporation and any party related to that | ||
corporation in a manner that would require an | ||
attribution of stock from the corporation to the party | ||
or from the party to the corporation under the | ||
attribution rules of Section 318 of the Internal | ||
Revenue Code, if the corporation and all such related | ||
parties own in the aggregate at least 50% of the | ||
profits, capital, stock, or value of the eligible | ||
employer; or | ||
(5) a person to or from whom there is attribution | ||
of stock ownership in accordance with Section 1563(e) | ||
of the Internal Revenue Code, except, for purposes of | ||
determining whether a person is a related member under |
this definition, 20% shall be substituted for 5% | ||
wherever 5% appears in Section 1563(e) of the Internal | ||
Revenue Code. | ||
(c) The Riverfront Development Fund. The Riverfront | ||
Development Fund is created as a special fund in the State | ||
treasury. As soon as possible after the first day of each | ||
month, upon certification of the Department of Revenue, the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the Riverfront | ||
Development Fund an amount equal to the incremental income tax | ||
for the previous month attributable to a project that is the | ||
subject of an agreement. The total amount transferred under | ||
this subsection may not exceed $3,000,000 in any State fiscal | ||
year. | ||
(d) Grants from the Riverfront Development Fund. In State | ||
fiscal years 2015 through 2021, all moneys in the Riverfront | ||
Development Fund, held solely for the benefit of eligible | ||
developers, shall be appropriated to the Department to make | ||
infrastructure grants to eligible developers pursuant to | ||
agreements. | ||
(e) Limitation on grant amounts. The total aggregate amount | ||
of grants awarded to all eligible developers shall not exceed | ||
$3,000,000 in each State fiscal year. The total amount of a | ||
grant awarded to an eligible developer shall not exceed the | ||
total amount of infrastructure costs incurred by that eligible | ||
developer with respect to a project that is the subject of an |
agreement. No eligible developer shall receive moneys that are | ||
attributable to a project that is not the subject of the | ||
developer's agreement with the Department. | ||
(f) Agreements with applicants. The Department shall enter | ||
into an agreement with an eligible developer who is entitled to | ||
grants under this Section. The agreement must include all of | ||
the following: | ||
(1) A detailed description of the project that is the | ||
subject of the agreement, including the location of the | ||
project, the number of jobs created by the project, and | ||
project costs. For purposes of this subsection, "project | ||
costs" includes the costs of the project incurred or to be | ||
incurred by the eligible developer, including | ||
infrastructure costs, but excludes the value of State or | ||
local incentives, including tax increment financing and | ||
deductions, credits, or exemptions afforded to an employer | ||
located in an enterprise zone. | ||
(2) A requirement that the eligible developer shall | ||
maintain operations at the project location, stated as a | ||
minimum number of years not to exceed 10 years. | ||
(3) A specific method for determining the number of new | ||
employees attributable to the project. | ||
(4) A requirement that the eligible developer shall | ||
report monthly to the Department and the Department of | ||
Revenue the number of new employees and the incremental | ||
income tax withheld in connection with the new employees. |
(5) A requirement that the Department is authorized to | ||
verify with the Department of Revenue the amounts reported | ||
under paragraph (4).
| ||
Section 5-67. The Metropolitan Pier and Exposition | ||
Authority Act is amended by changing Sections 5, 5.4, and 13.2 | ||
as follows:
| ||
(70 ILCS 210/5) (from Ch. 85, par. 1225) | ||
Sec. 5. The Metropolitan Pier and Exposition Authority | ||
shall also have the
following rights and powers: | ||
(a) To accept from Chicago Park Fair, a corporation, an | ||
assignment of
whatever sums of money it may have received | ||
from the Fair and Exposition
Fund, allocated by the | ||
Department of Agriculture of the State of Illinois,
and | ||
Chicago Park Fair is hereby authorized to assign, set over | ||
and transfer
any of those funds to the Metropolitan Pier | ||
and Exposition Authority. The
Authority has the right and | ||
power hereafter to receive sums as may be
distributed to it | ||
by the Department of Agriculture of the State of Illinois
| ||
from the Fair and Exposition Fund pursuant to the | ||
provisions of Sections 5,
6i, and 28 of the State Finance | ||
Act. All sums received by the Authority
shall be held in | ||
the sole custody of the secretary-treasurer of the
| ||
Metropolitan Pier and Exposition Board. | ||
(b) To accept the assignment of, assume and execute any |
contracts
heretofore entered into by Chicago Park Fair. | ||
(c) To acquire, own, construct, equip, lease, operate | ||
and maintain
grounds, buildings and facilities to carry out | ||
its corporate purposes and
duties, and to carry out or | ||
otherwise provide for the recreational,
cultural, | ||
commercial or residential development of Navy Pier, and to | ||
fix
and collect just, reasonable and nondiscriminatory | ||
charges for the use
thereof. The charges so collected shall | ||
be made available to defray the
reasonable expenses of the | ||
Authority and to pay the principal of and the
interest upon | ||
any revenue bonds issued by the Authority. The Authority
| ||
shall be subject to and comply with the Lake Michigan and | ||
Chicago Lakefront
Protection Ordinance, the Chicago | ||
Building Code, the Chicago Zoning
Ordinance, and all | ||
ordinances and regulations of the City of Chicago
contained | ||
in the following Titles of the Municipal Code of Chicago:
| ||
Businesses, Occupations and Consumer Protection; Health | ||
and Safety; Fire
Prevention; Public Peace, Morals and | ||
Welfare; Utilities
and Environmental Protection; Streets, | ||
Public Ways, Parks, Airports and
Harbors; Electrical | ||
Equipment and Installation; Housing and Economic
| ||
Development (only Chapter 5-4 thereof); and Revenue and | ||
Finance (only so far
as such Title pertains to the | ||
Authority's duty to collect taxes on behalf
of the City of | ||
Chicago). | ||
(d) To enter into contracts treating in any manner with |
the objects and
purposes of this Act. | ||
(e) To lease any buildings to the Adjutant General of | ||
the State of
Illinois for the use of the Illinois National | ||
Guard or the Illinois
Naval Militia. | ||
(f) To exercise the right of eminent domain by | ||
condemnation proceedings
in the manner provided by the | ||
Eminent Domain Act,
including, with respect to Site B only, | ||
the authority to exercise quick
take condemnation by | ||
immediate vesting of title under Article 20 of the Eminent | ||
Domain Act, to acquire any privately
owned real or personal | ||
property and, with respect to Site B only, public
property | ||
used for rail transportation purposes (but no such taking | ||
of such
public property shall, in the reasonable judgment | ||
of the owner, interfere
with such rail transportation) for | ||
the lawful purposes of the Authority in
Site A, at Navy | ||
Pier, and at Site B. Just compensation for property taken
| ||
or acquired under this paragraph shall be paid in money or, | ||
notwithstanding
any other provision of this Act and with | ||
the agreement of the owner of the
property to be taken or | ||
acquired, the Authority may convey substitute
property or | ||
interests in property or enter into agreements with the
| ||
property owner, including leases, licenses, or | ||
concessions, with respect to
any property owned by the | ||
Authority, or may provide for other lawful forms
of just | ||
compensation to the owner. Any property acquired in | ||
condemnation
proceedings shall be used only as provided in |
this Act. Except as
otherwise provided by law, the City of | ||
Chicago shall have a right of first
refusal prior to any | ||
sale of any such property by the Authority to a third
party | ||
other than substitute property. The Authority shall | ||
develop and
implement a relocation plan for businesses | ||
displaced as a result of the
Authority's acquisition of | ||
property. The relocation plan shall be
substantially | ||
similar to provisions of the Uniform Relocation Assistance
| ||
and Real Property Acquisition Act and regulations | ||
promulgated under that
Act relating to assistance to | ||
displaced businesses. To implement the
relocation plan the | ||
Authority may acquire property by purchase or gift or
may | ||
exercise the powers authorized in this subsection (f), | ||
except the
immediate vesting of title under Article 20 of | ||
the Eminent Domain Act, to acquire substitute private | ||
property within one mile
of Site B for the benefit of | ||
displaced businesses located on property being
acquired by | ||
the Authority. However, no such substitute property may be
| ||
acquired by the Authority unless the mayor of the | ||
municipality in which the
property is located certifies in | ||
writing that the acquisition is consistent
with the | ||
municipality's land use and economic development policies | ||
and
goals. The acquisition of substitute property is | ||
declared to be for public
use. In exercising the powers | ||
authorized in this subsection (f), the
Authority shall use | ||
its best efforts to relocate businesses within the area
of |
McCormick Place or, failing that, within the City of | ||
Chicago. | ||
(g) To enter into contracts relating to construction | ||
projects which
provide for the delivery by the contractor | ||
of a completed project,
structure, improvement, or | ||
specific portion thereof, for a fixed maximum
price, which | ||
contract may provide that the delivery of the project,
| ||
structure, improvement, or specific portion thereof, for | ||
the fixed maximum
price is insured or guaranteed by a third | ||
party capable of completing
the construction. | ||
(h) To enter into agreements with any person with | ||
respect to the use
and occupancy of the grounds, buildings, | ||
and facilities of the Authority,
including concession, | ||
license, and lease agreements on terms and conditions as
| ||
the Authority determines. Notwithstanding Section 24, | ||
agreements with respect
to the use and occupancy of the | ||
grounds, buildings, and facilities of the
Authority for a | ||
term of more than one year shall be entered into in | ||
accordance
with the procurement process provided for in | ||
Section 25.1. | ||
(i) To enter into agreements with any person with | ||
respect to the
operation and management of the grounds, | ||
buildings, and facilities of the
Authority or the provision | ||
of goods and services on terms and
conditions as the | ||
Authority determines. | ||
(j) After conducting the procurement process provided |
for in Section 25.1,
to enter into one or more contracts to | ||
provide for the design and
construction of all or part of | ||
the Authority's Expansion Project grounds,
buildings, and | ||
facilities. Any contract for design and construction of the
| ||
Expansion Project shall be in the form authorized by | ||
subsection (g), shall
be for a fixed maximum price not in | ||
excess of the funds that are authorized
to be made | ||
available
for those purposes during the term of the | ||
contract, and shall be entered
into before commencement of | ||
construction. | ||
(k) To enter into agreements, including project | ||
agreements with labor
unions, that the Authority deems | ||
necessary to complete the Expansion Project
or any other | ||
construction or improvement project in the most timely
and | ||
efficient manner and without strikes, picketing, or other | ||
actions that
might cause disruption or delay and thereby | ||
add to the cost of the project. | ||
(l) To provide incentives to organizations and | ||
entities that agree to make use of the grounds, buildings, | ||
and facilities of the Authority for conventions, meetings, | ||
or trade shows. The incentives may take the form of | ||
discounts from regular fees charged by the Authority, | ||
subsidies for or assumption of the costs incurred with | ||
respect to the convention, meeting, or trade show, or other | ||
inducements. The Authority shall award incentives to | ||
attract large conventions, meetings, and trade shows to its |
facilities under the terms set forth in this subsection (l) | ||
from amounts appropriated to the Authority from the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
for this purpose. | ||
No later than May 15 of each year, the Chief Executive | ||
Officer of the Metropolitan Pier and Exposition Authority | ||
shall certify to the State Comptroller and the State | ||
Treasurer the amounts of incentive grant funds used during | ||
the current fiscal year to provide incentives for | ||
conventions, meetings, or trade shows that (i) have been | ||
approved by the Authority, in consultation with an | ||
organization meeting the qualifications set out in Section | ||
5.6 of this Act, provided the Authority has entered into a | ||
marketing agreement with such an organization, (ii) | ||
demonstrate registered attendance in excess of 5,000 | ||
individuals or in excess of 10,000 individuals, as | ||
appropriate, and (iii) but for the incentive, would not | ||
have used the facilities of the Authority for the | ||
convention, meeting, or trade show. The State Comptroller | ||
may request that the Auditor General conduct an audit of | ||
the accuracy of the certification. If the State Comptroller | ||
determines by this process of certification that incentive | ||
funds, in whole or in part, were disbursed by the Authority | ||
by means other than in accordance with the standards of | ||
this subsection (l), then any amount transferred to the | ||
Metropolitan Pier and Exposition Authority Incentive Fund |
shall be reduced during the next subsequent transfer in | ||
direct proportion to that amount determined to be in | ||
violation of the terms set forth in this subsection (l). | ||
On July 15, 2012, the Comptroller shall order | ||
transferred, and the Treasurer shall transfer, into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
from the General Revenue Fund the sum of $7,500,000 plus an | ||
amount equal to the incentive grant funds certified by the | ||
Chief Executive Officer as having been lawfully paid under | ||
the provisions of this Section in the previous 2 fiscal | ||
years that have not otherwise been transferred into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund, | ||
provided that transfers in excess of $15,000,000 shall not | ||
be made in any fiscal year. | ||
On July 15, 2013, the Comptroller shall order | ||
transferred, and the Treasurer shall transfer, into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
from the General Revenue Fund the sum of $7,500,000 plus an | ||
amount equal to the incentive grant funds certified by the | ||
Chief Executive Officer as having been lawfully paid under | ||
the provisions of this Section in the previous fiscal year | ||
that have not otherwise been transferred into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund, | ||
provided that transfers in excess of $15,000,000 shall not | ||
be made in any fiscal year. | ||
On July 15, 2014, and every year thereafter, the |
Comptroller shall order transferred, and the Treasurer | ||
shall transfer, into the Metropolitan Pier and Exposition | ||
Authority Incentive Fund from the General Revenue Fund an | ||
amount equal to the incentive grant funds certified by the | ||
Chief Executive Officer as having been lawfully paid under | ||
the provisions of this Section in the previous fiscal year | ||
that have not otherwise been transferred into the | ||
Metropolitan Pier and Exposition Authority Incentive Fund, | ||
provided that transfers in excess of $15,000,000 shall not | ||
be made in any fiscal year. | ||
After a transfer has been made under this subsection | ||
(l), the Chief Executive Officer shall file a request for | ||
payment with the Comptroller evidencing that the incentive | ||
grants have been made and the Comptroller shall thereafter | ||
order paid, and the Treasurer shall pay, the requested | ||
amounts to the Metropolitan Pier and Exposition Authority. | ||
In no case shall more than $5,000,000 be used in any | ||
one year by the Authority for incentives granted | ||
conventions, meetings, or trade shows with a registered | ||
attendance of more than 5,000 and less than 10,000. Amounts | ||
in the Metropolitan Pier and Exposition Authority | ||
Incentive Fund shall only be used by the Authority for | ||
incentives paid to attract large conventions, meetings, | ||
and trade shows to its facilities as provided in this | ||
subsection (l). | ||
(l-5) The Village of Rosemont shall provide incentives |
from amounts transferred into the Convention Center | ||
Support Fund to retain and attract conventions, meetings, | ||
or trade shows to the Donald E. Stephens Convention Center | ||
under the terms set forth in this subsection (l-5). | ||
No later than May 15 of each year, the Mayor of the | ||
Village of Rosemont or his or her designee shall certify to | ||
the State Comptroller and the State Treasurer the amounts | ||
of incentive grant funds used during the previous fiscal | ||
year to provide incentives for conventions, meetings, or | ||
trade shows that (1) have been approved by the Village, (2) | ||
demonstrate registered attendance in excess of 5,000 | ||
individuals, and (3) but for the incentive, would not have | ||
used the Donald E. Stephens Convention Center facilities | ||
for the convention, meeting, or trade show. The State | ||
Comptroller may request that the Auditor General conduct an | ||
audit of the accuracy of the certification. | ||
If the State Comptroller determines by this process of | ||
certification that incentive funds, in whole or in part, | ||
were disbursed by the Village by means other than in | ||
accordance with the standards of this subsection (l-5), | ||
then the amount transferred to the Convention Center | ||
Support Fund shall be reduced during the next subsequent | ||
transfer in direct proportion to that amount determined to | ||
be in violation of the terms set forth in this subsection | ||
(l-5). | ||
On July 15, 2012, and each year thereafter, the |
Comptroller shall order transferred, and the Treasurer | ||
shall transfer, into the Convention Center Support Fund | ||
from the General Revenue Fund the amount of $5,000,000 for | ||
(i) incentives to attract large conventions, meetings, and | ||
trade shows to the Donald E. Stephens Convention Center , | ||
and (ii) to be used by the Village of Rosemont for the | ||
repair, maintenance, and improvement of the Donald E. | ||
Stephens Convention Center and for debt service on debt | ||
instruments issued for those purposes by the village . No | ||
later than 30 days after the transfer, the Comptroller | ||
shall order paid, and the Treasurer shall pay, to the | ||
Village of Rosemont the amounts transferred. | ||
(m) To enter into contracts with any person conveying | ||
the naming rights or other intellectual property rights | ||
with respect to the grounds, buildings, and facilities of | ||
the Authority. | ||
(n) To enter into grant agreements with the Chicago | ||
Convention and Tourism Bureau providing for the marketing | ||
of the convention facilities to large and small | ||
conventions, meetings, and trade shows and the promotion of | ||
the travel industry in the City of Chicago, provided such | ||
agreements meet the requirements of Section 5.6 of this | ||
Act. Receipts of the Authority from the increase in the | ||
airport departure tax authorized by Section 13(f) of this | ||
amendatory Act of the 96th General Assembly and, subject to | ||
appropriation to the Authority, funds deposited in the |
Chicago Travel Industry Promotion Fund pursuant to Section | ||
6 of the Hotel Operators' Occupation Tax Act shall be | ||
granted to the Bureau for such purposes. | ||
Nothing in this Act shall be construed to authorize the | ||
Authority to spend
the proceeds of any bonds or notes issued | ||
under Section 13.2 or any taxes
levied under Section 13 to | ||
construct a stadium to be leased to or used by
professional | ||
sports teams. | ||
(Source: P.A. 96-739, eff. 1-1-10; 96-898, eff. 5-27-10; | ||
97-617, eff. 10-26-11.)
| ||
(70 ILCS 210/5.4) | ||
Sec. 5.4. Exhibitor rights and work rule reforms.
| ||
(a) Legislative findings. | ||
(1) The Authority is a political subdivision of the | ||
State of Illinois subject to the plenary authority of the | ||
General Assembly and was created for the benefit of the | ||
general public to promote business, industry, commerce, | ||
and tourism within the City of Chicago and the State of | ||
Illinois. | ||
(2) The Authority owns and operates McCormick Place and | ||
Navy Pier, which have collectively 2.8 million square feet | ||
of exhibit hall space, 700,000 square feet of meeting room | ||
space. | ||
(3) The Authority is a vital economic engine that |
annually generates 65,000 jobs and $8 billion of economic | ||
activity for the State of Illinois through the trade shows, | ||
conventions, and other meetings held and attended at | ||
McCormick Place and Navy Pier. | ||
(4) The Authority supports the operation of McCormick | ||
Place and Navy Pier through not only fees on the rental of | ||
exhibit and meeting room space, electrical and utility | ||
service, food and beverage services, and parking, but also | ||
hotel room rates paid by persons staying at the | ||
Authority-owned hotel. | ||
(5) The Authority has a compelling and proprietary | ||
interest in the success, competitiveness, and continued | ||
viability of McCormick Place and Navy Pier as the owner and | ||
operator of the convention facilities and its obligation to | ||
ensure that these facilities produce sufficient operating | ||
revenues. | ||
(6) The Authority's convention facilities were | ||
constructed and renovated through the issuance of public | ||
bonds that are directly repaid by State hotel, auto rental, | ||
food and beverage, and airport and departure taxes paid | ||
principally by persons who attend, work at, exhibit, and | ||
provide goods and services to conventions, shows, | ||
exhibitions, and meetings at McCormick Place and Navy Pier. | ||
(7) State law also dedicates State occupation and use | ||
tax revenues to fulfill debt service obligations on these | ||
bonds should State hotel, auto rental, food and beverage, |
and airport and departure taxes fail to generate sufficient | ||
revenue. | ||
(8) Through fiscal year 2010, $55 million in State | ||
occupation and use taxes will have been allocated to make | ||
debt service payments on the Authority's bonds due to | ||
shortfalls in State hotel, auto rental, food and beverage, | ||
and airport and departure taxes. These shortfalls are | ||
expected to continue in future fiscal years and would | ||
require the annual dedication of approximately $40 million | ||
in State occupation and use taxes to fulfill debt service | ||
payments. | ||
(9) In 2009, managers of the International Plastics | ||
Showcase announced that 2009 was the last year they would | ||
host their exhibition at McCormick Place, as they had since | ||
1971, because union labor work rules and electric and food | ||
service costs make it uneconomical for the show managers | ||
and exhibitors to use McCormick Place as a convention venue | ||
as compared to convention facilities in Orlando, Florida | ||
and Las Vegas, Nevada. The exhibition used over 740,000 | ||
square feet of exhibit space, attracted over 43,000 | ||
attendees, generated $4.8 million of revenues to McCormick | ||
Place, and raised over $200,000 in taxes to pay debt | ||
service on convention facility bonds. | ||
(10) After the International Plastics Showcase | ||
exhibition announced its departure, other conventions and | ||
exhibitions managers and exhibitors also stated that they |
would not return to McCormick Place and Navy Pier for the | ||
same reasons cited by the International Plastics Showcase | ||
exhibition. In addition, still other managers and | ||
exhibitors stated that they would not select McCormick | ||
Place as a convention venue unless the union labor work | ||
rules and electrical and food service costs were made | ||
competitive with those in Orlando and Las Vegas. | ||
(11) The General Assembly created the Joint Committee | ||
on the Metropolitan Pier and Exposition Authority to | ||
conduct hearings and obtain facts to determine how union | ||
labor work rules and electrical and food service costs make | ||
McCormick Place and Navy Pier uneconomical as a convention | ||
venue. | ||
(12) Witness testimony and fact-gathering revealed | ||
that while the skilled labor provided by trade unions at | ||
McCormick Place and Navy Pier is second to none and is | ||
actually "exported" to work on conventions and exhibitions | ||
held in Orlando and Las Vegas, restrictive work rules on | ||
the activities show exhibitors may perform present | ||
exhibitors and show managers with an uninviting atmosphere | ||
and result in significantly higher costs than competing | ||
convention facilities. | ||
(13) Witness testimony and fact-gathering also | ||
revealed that the mark-up on electrical and food service | ||
imposed by the Authority to generate operating revenue for | ||
McCormick Place and Navy Pier also substantially increased |
exhibitor and show organizer costs to the point of excess | ||
when compared to competing convention facilities. | ||
(14) Witness testimony and fact-gathering further | ||
revealed that the additional departure of conventions, | ||
exhibitions, and trade shows from Authority facilities | ||
threatens the continued economic viability of these | ||
facilities and the stability of sufficient tax revenues | ||
necessary to support debt service. | ||
(15) In order to safeguard the Authority's and State of | ||
Illinois' shared compelling and proprietary interests in | ||
McCormick Place and Navy Pier and in response to local | ||
economic needs, the provisions contained in this Section | ||
set forth mandated changes and reforms to restore and | ||
ensure that (i) the Authority's facilities remain | ||
economically competitive with other convention venues and | ||
(ii) conventions, exhibitions, trade shows, and other | ||
meetings are attracted to and retained at Authority | ||
facilities by producing an exhibitor-friendly environment | ||
and by reducing costs for exhibitors and show managers. | ||
(16) The provisions set forth in this Section are | ||
reasonable, necessary, and narrowly tailored to safeguard | ||
the Authority's and State of Illinois' shared and | ||
compelling proprietary interests and respond to local | ||
economic needs as compared to the available alternative set | ||
forth in House Bill 4900 of the 96th General Assembly and | ||
proposals submitted to the Joint Committee on the |
Metropolitan Pier and Exposition Authority. Action by the | ||
State offers the only comprehensive means to remedy the | ||
circumstances set forth in these findings, despite the | ||
concerted and laudable voluntary efforts of the Authority, | ||
labor unions, show contractors, show managers, and | ||
exhibitors.
| ||
(b) Definitions. As used in this Section: | ||
"Booth" means the demarcated exhibit space of an | ||
exhibitor on Authority premises. | ||
"Contractor" or "show contractor" means any person who | ||
contracts with the Authority, an exhibitor, or with the | ||
manager of a show to provide any services related to | ||
drayage, rigging, carpentry, decorating, electrical, | ||
maintenance, mechanical, and food and beverage services or | ||
related trades and duties for shows on Authority premises. | ||
"Exhibitor" or "show exhibitor" means any person who | ||
contracts with the Authority or with a manager or | ||
contractor of a show held or to be held on Authority | ||
premises. | ||
"Exhibitor employee" means any person who has been | ||
employed by the exhibitor as a full-time employee for a | ||
minimum of 6 months before the show's opening date. | ||
"Hand tools" means cordless tools, power tools, and | ||
other tools as determined by the Authority. | ||
"Licensee" means any entity that uses the Authority's |
premises. | ||
"Manager" or "show manager" means any person that owns | ||
or manages a show held or to be held on Authority premises. | ||
"Personally owned vehicles" means the vehicles owned | ||
by show exhibitors or the show management, excluding | ||
commercially registered trucks, vans, and other vehicles | ||
as determined by the Authority. | ||
"Premises" means grounds, buildings, and facilities of | ||
the Authority. | ||
"Show" means a convention, exposition, trade show, | ||
event, or meeting held on Authority premises by a show | ||
manager or show contractor on behalf of a show manager. | ||
"2011 Settlement Agreement" means the agreement that | ||
the Authority made and entered into with the Chicago | ||
Regional Council of Carpenters, not including any | ||
revisions or amendments, and filed with the Illinois | ||
Secretary of State Index Department and designated as | ||
97-GA-A01. | ||
"Union employees" means workers represented by a labor | ||
organization, as defined in the National Labor Relations | ||
Act, providing skilled labor services to exhibitors, a show | ||
manager, or a show contractor on Authority premises.
| ||
(c) Exhibitor rights. | ||
In order to control costs, increase the | ||
competitiveness, and promote and provide for the economic |
stability of Authority premises, all Authority contracts | ||
with exhibitors, contractors, and managers shall include | ||
the following minimum terms and conditions: | ||
(1) Consistent with safety and the skills and training | ||
necessary to perform the task, as determined by the | ||
Authority, an exhibitor and exhibitor employees are | ||
permitted in a booth of any size with the use of the | ||
exhibitor's ladders and hand tools to: | ||
(i) set-up and dismantle exhibits displayed on | ||
Authority premises; | ||
(ii) assemble and disassemble materials, | ||
machinery, or equipment on Authority premises; and | ||
(iii) install all signs, graphics, props, | ||
balloons, other decorative items, and the exhibitor's | ||
own drapery, including the skirting of exhibitor | ||
tables, on the Authority's premises. | ||
(2) An exhibitor and exhibitor employees are permitted | ||
in a booth of any size to deliver, set-up, plug in, | ||
interconnect, and operate an exhibitor's electrical | ||
equipment, computers, audio-visual devices, and other | ||
equipment. | ||
(3) An exhibitor and exhibitor employees are permitted | ||
in a booth of any size to skid, position, and re-skid all | ||
exhibitor material, machinery, and equipment on Authority | ||
premises. | ||
(4) An exhibitor and exhibitor employees are |
prohibited at any time from using scooters, forklifts, | ||
pallet jacks, condors, scissors lifts, motorized dollies, | ||
or similar motorized or hydraulic equipment on Authority | ||
premises. | ||
(5) The Authority shall designate areas, in its | ||
discretion, where exhibitors may unload and load exhibitor | ||
materials from privately owned vehicles at Authority | ||
premises with the use of non-motorized hand trucks and | ||
dollies. | ||
(6) On Monday through Friday for any consecutive 8-hour | ||
period during the hours of 6:00 a.m. and 10:00 p.m., union | ||
employees on Authority premises shall be paid | ||
straight-time hourly wages plus fringe benefits. Union | ||
employees shall be paid straight-time and a half hourly | ||
wages plus fringe benefits for labor services provided | ||
after any consecutive 8-hour period; provided, however, | ||
that between the hours of midnight and 6:00 a.m. union | ||
employees shall be paid double straight-time wages plus | ||
fringe benefits for labor services. | ||
(7) On Monday through Friday for any consecutive 8-hour | ||
period during the hours of 6:00 a.m. and 10:00 p.m., a show | ||
manager or contractor shall charge an exhibitor only for | ||
labor services provided by union employees on Authority | ||
premises based on straight-time hourly wages plus fringe | ||
benefits along with a reasonable mark-up. After any | ||
consecutive 8-hour period, a show manager or contractor |
shall charge an exhibitor only for labor services provided | ||
by union employees based on straight-time and a half hourly | ||
wages plus fringe benefits along with a reasonable mark-up; | ||
provided, however, that between the hours of midnight and | ||
6:00 a.m. a show manager or contractor shall charge an | ||
exhibitor only for labor services provided by union | ||
employees based on double straight-time wages plus fringe | ||
benefits along with a reasonable mark-up. | ||
(8) (Blank). | ||
(9) (Blank). | ||
(10) (Blank). | ||
(11) (Blank). | ||
(12) The Authority has the power to determine, after | ||
consultation with the Advisory Council, the work | ||
jurisdiction and scope of work of union employees on | ||
Authority premises during the move-in, move-out, and run of | ||
a show, provided that any affected labor organization may | ||
contest the Authority's determination through a binding | ||
decision of an independent, third-party arbitrator. When | ||
making the determination, the Authority or arbitrator, as | ||
the case may be, shall consider the training and skills | ||
required to perform the task, past practices on Authority | ||
premises, safety, and the need for efficiency and exhibitor | ||
satisfaction. These factors shall be considered in their | ||
totality and not in isolation. The Authority's | ||
determination must be made in writing, set forth an |
explanation and statement of the reason or reasons | ||
supporting the determination, and be provided to each | ||
affected labor organization. The changes in this item (12) | ||
by this amendatory Act of the 97th General Assembly are | ||
declarative of existing law and shall not be construed as a | ||
new enactment. Nothing in this item permits the Authority | ||
to eliminate any labor organization representing union | ||
employees that provide labor services on the move-in, | ||
move-out, and run of the show as of the effective date of | ||
this amendatory Act of the 96th General Assembly. | ||
(13) (Blank). | ||
(14) An exhibitor or show manager may request by name | ||
specific union employees to provide labor services on | ||
Authority premises consistent with all State and federal | ||
laws. Union employees requested by an exhibitor shall take | ||
priority over union employees requested by a show manager. | ||
(15) A show manager or show contractor on behalf of a | ||
show manager may retain an electrical contractor approved | ||
by the Authority or Authority-provisioned electrical | ||
services to provide electrical services on the premises. If | ||
a show manager or show contractor on behalf of a show | ||
manager retains Authority-provisioned electrical services, | ||
then the Authority shall offer these services at a rate not | ||
to exceed the cost of providing those services. | ||
(16) Crew sizes for any task or operation shall not | ||
exceed 2 persons unless, after consultation with the |
Advisory Council, the Authority determines otherwise based | ||
on the task, skills, and training required to perform the | ||
task and on safety. | ||
(17) An exhibitor may bring food and beverages on the | ||
premises of the Authority for personal consumption. | ||
(18) Show managers and contractors shall comply with | ||
any audit performed under subsection (e) of this Section. | ||
(19) A show manager or contractor shall charge an | ||
exhibitor only for labor services provided by union | ||
employees on Authority premises on a minimum half-hour | ||
basis. | ||
The Authority has the power to implement, enforce, and | ||
administer the exhibitor rights set forth in this subsection, | ||
including the promulgation of rules. The Authority also has the | ||
power to determine violations of this subsection and implement | ||
appropriate remedies, including, but not limited to, barring | ||
violators from Authority premises. The provisions set forth in | ||
this Section are binding and equally applicable to any show | ||
conducted at Navy Pier, and this statement of the law is | ||
declarative of existing law and shall not be construed as a new | ||
enactment. The Authority may waive the applicability of only | ||
item (6) of this subsection (c) to the extent necessary and | ||
required to comply with paragraph 1 of Section F of the 2011 | ||
Settlement Agreement, as set forth on Page 12 of that | ||
Agreement.
|
(d) Advisory Council. | ||
(1) An Advisory Council is hereby established to ensure | ||
an active and productive dialogue between all affected | ||
stakeholders to ensure exhibitor satisfaction for | ||
conventions, exhibitions, trade shows, and meetings held | ||
on Authority premises. | ||
(2) The composition of the Council shall be determined | ||
by the Authority consistent with its existing practice for | ||
labor-management relations. | ||
(3) The Council shall hold meetings no less than once | ||
every 90 days.
| ||
(e) Audit of exhibitor rights. | ||
The Authority shall retain the services of a person to | ||
complete, at least once twice per calendar year, a financial | ||
statement audit and compliance attestation engagement that may | ||
consist of an examination or an agreed-upon procedures | ||
engagement that, in the opinion of the licensed public | ||
accounting firm selected by the Authority in accordance with | ||
the provisions of this Act and with the concurrence of the | ||
Authority, is better suited to determine and verify compliance | ||
with the exhibitor rights set forth in this Section, and that | ||
cost reductions or other efficiencies resulting from the | ||
exhibitor rights have been fairly passed along to exhibitors. | ||
In the event an agreed-upon procedures engagement is performed, | ||
the Authority shall first consult with the Advisory Committee |
and solicit its suggestions and advice with respect to the | ||
specific procedures to be agreed upon in the engagement. | ||
Thereafter, the public accounting firm and the Authority shall | ||
agree upon the specific procedures to be followed in the | ||
engagement. It is intended that the design of the engagement | ||
and the procedures to be followed shall allow for flexibility | ||
in targeting specific areas for examination and to revise the | ||
procedures where appropriate for achieving the purpose of the | ||
engagement examination to determine and verify that the | ||
exhibitor rights set forth in this Section have produced cost | ||
reductions for exhibitors and those cost reductions have been | ||
fairly passed along to exhibitors . The financial statement | ||
audit shall be performed in accordance with generally accepted | ||
auditing standards. The compliance attestation engagement | ||
examination shall be (i) performed in accordance with | ||
attestation standards established by the American Institute of | ||
Certified Public Accountants and shall examine the compliance | ||
with the requirements set forth in this Section and (ii) | ||
conducted by a licensed public accounting firm, selected by the | ||
Authority from a list of firms prequalified to do business with | ||
the Illinois Auditor General. Upon request, a show contractor | ||
or manager shall provide the Authority or person retained to | ||
provide attestation auditing services with any information and | ||
other documentation reasonably necessary to perform the | ||
obligations set forth in this subsection. Upon completion, the | ||
report shall be submitted to the Authority and made publicly |
available on the Authority's website. | ||
Within 30 days of the next regularly scheduled meeting of | ||
the Advisory Committee following the effective date of this | ||
amendatory Act of the 98th General Assembly, the Authority, in | ||
conjunction with the Advisory Committee, shall adopt a uniform | ||
set of procedures to expeditiously investigate and address | ||
exhibitor complaints and concerns. The procedures shall | ||
require full disclosure and cooperation among the Authority, | ||
show managers, show contractors, exhibitor-appointed | ||
contractors, professional service providers, and labor unions.
| ||
(f) Exhibitor service reforms. The Authority shall make every | ||
effort to substantially reduce exhibitor's costs for | ||
participating in shows. | ||
(1) Any contract to provide food or beverage services | ||
in the buildings and facilities of the Authority, except | ||
Navy Pier, shall be provided at a rate not to exceed the | ||
cost established in the contract. The Board shall | ||
periodically review all food and beverage contracts. | ||
(2) A department or unit of the Authority shall not | ||
serve as the exclusive provider of electrical services. | ||
(3) Exhibitors shall receive a detailed statement of | ||
all costs associated with utility services, including the | ||
cost of labor, equipment, and materials.
| ||
(g) Severability. If any provision of this Section or its |
application to any person or circumstance is held invalid, the | ||
invalidity of that provision or application does not affect | ||
other provisions or applications of this Section that can be | ||
given effect without the invalid provision or application.
| ||
(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10; | ||
97-629, eff. 11-30-11.)
| ||
(70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
| ||
Sec. 13.2.
The McCormick Place Expansion Project Fund is | ||
created in
the State Treasury. All moneys in the McCormick | ||
Place Expansion Project
Fund are allocated to and shall be | ||
appropriated and used only for the
purposes authorized by and | ||
subject to the limitations and conditions of
this Section. | ||
Those amounts may be appropriated by law to
the Authority
for | ||
the purposes of paying the debt service requirements on all | ||
bonds and
notes, including bonds and notes issued to refund or | ||
advance
refund bonds and notes issued under this Section, | ||
Section 13.1, or issued to refund or
advance refund bonds and | ||
notes otherwise issued under this Act, (collectively
referred | ||
to as
"bonds") to be issued by the Authority under this Section | ||
in an aggregate
original principal amount (excluding the amount | ||
of any bonds and
notes issued to refund or advance refund bonds | ||
or notes issued under this
Section and Section 13.1) not to | ||
exceed $2,557,000,000 for the purposes
of
carrying out and
| ||
performing its duties and exercising its powers under this Act.
| ||
The increased debt authorization provided by this amendatory |
Act of the 96th General Assembly shall be used solely for the | ||
purpose of : (i) hotel construction and related necessary | ||
capital improvements ; (ii) and other needed capital | ||
improvements to existing facilities ; and (iii) land | ||
acquisition for and construction of one multi-use facility on | ||
property bounded by East Cermak Road on the south, East 21st | ||
Street on the north, South Indiana Avenue on the west, and | ||
South Prairie Avenue on the east in the City of Chicago, Cook | ||
County, Illinois . No bonds issued to refund or advance refund | ||
bonds issued under this Section may mature later than
40 years | ||
from the date of issuance of the refunding or advance refunding | ||
bonds. After the aggregate original principal
amount of
bonds | ||
authorized in this Section has been issued, the
payment of any
| ||
principal amount of such bonds does not authorize the issuance | ||
of
additional bonds (except refunding bonds). Any bonds and | ||
notes issued under this Section in any year in which there is | ||
an outstanding "post-2010 deficiency amount" as that term is | ||
defined in Section 13 (g)(3) of this Act shall provide for the | ||
payment to the State Treasurer of the amount of that | ||
deficiency.
| ||
On the first day of each month commencing after July 1, | ||
1993, amounts, if
any, on deposit in the McCormick Place | ||
Expansion Project Fund shall,
subject to appropriation, be paid | ||
in full to the Authority or, upon its
direction, to the trustee | ||
or trustees for bondholders of bonds that by
their terms are | ||
payable from the moneys received from the McCormick Place
|
Expansion Project Fund, until an amount equal to 100% of the
| ||
aggregate amount of the principal and interest in the fiscal | ||
year,
including that pursuant to sinking fund requirements, has | ||
been so paid and
deficiencies in reserves shall have been | ||
remedied.
| ||
The State of Illinois pledges to and agrees with the | ||
holders of the bonds
of the Metropolitan Pier and Exposition | ||
Authority issued under this
Section that the State will not | ||
limit or alter the rights and powers vested
in the Authority by | ||
this Act so as to impair the terms of any contract made
by the | ||
Authority with those holders or in any way impair the rights | ||
and
remedies of those holders until the bonds, together with | ||
interest thereon,
interest on any unpaid installments of | ||
interest, and all costs and
expenses in connection with any | ||
action or proceedings by or on behalf of
those holders are | ||
fully met and discharged; provided that any increase in
the Tax | ||
Act Amounts specified in Section 3 of the Retailers' Occupation | ||
Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service | ||
Use Tax Act,
and Section 9 of the Service Occupation Tax Act | ||
required to be deposited
into the Build Illinois Bond Account | ||
in the Build Illinois Fund pursuant to
any law hereafter | ||
enacted shall not be deemed to impair the rights of such
| ||
holders so long as the increase does not result in the | ||
aggregate debt
service payable in the current or any future | ||
fiscal year of the State on
all bonds issued pursuant to the | ||
Build Illinois Bond Act and the
Metropolitan Pier and |
Exposition Authority Act and payable from tax
revenues | ||
specified in Section 3 of the Retailers' Occupation Tax Act,
| ||
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||
Act, and
Section 9 of the Service Occupation Tax Act exceeding | ||
33 1/3% of such tax
revenues for the most recently completed | ||
fiscal year of the State at the
time of such increase. In | ||
addition, the State pledges to and agrees with
the holders of | ||
the bonds of the Authority issued under this Section that
the | ||
State will not limit or alter the basis on which State funds | ||
are to be
paid to the Authority as provided in this Act or the | ||
use of those funds so
as to impair the terms of any such | ||
contract; provided that any increase in
the Tax Act Amounts | ||
specified in Section 3 of the Retailers' Occupation Tax
Act, | ||
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||
Act,
and Section 9 of the Service Occupation Tax Act required | ||
to be deposited
into the Build Illinois Bond Account in the | ||
Build Illinois Fund pursuant to
any law hereafter enacted shall | ||
not be deemed to impair the terms of any
such contract so long | ||
as the increase does not result in the aggregate debt
service | ||
payable in the current or any future fiscal year of the State | ||
on
all bonds issued pursuant to the Build Illinois Bond Act and | ||
the
Metropolitan Pier and Exposition Authority Act and payable | ||
from tax
revenues specified in Section 3 of the Retailers' | ||
Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of | ||
the Service Use Tax Act, and
Section 9 of the Service | ||
Occupation Tax Act exceeding 33 1/3% of such tax
revenues for |
the most recently completed fiscal year of the State at the
| ||
time of such increase. The Authority is authorized to include | ||
these pledges
and agreements with the State in any contract | ||
with the holders of bonds
issued under this Section.
| ||
The State shall not be liable on bonds of the Authority | ||
issued under this
Section those bonds shall not be a debt of | ||
the State, and this Act shall
not be construed as a guarantee | ||
by the State of the debts of the Authority.
The bonds shall | ||
contain a statement to this effect on the face of the bonds.
| ||
(Source: P.A. 96-898, eff. 5-27-10.)
| ||
Section 5-70. The Public Utilities Act is amended by | ||
changing Section 9-222.1A as follows:
| ||
(220 ILCS 5/9-222.1A)
| ||
Sec. 9-222.1A. High impact business. Beginning on August 1, | ||
1998 and
thereafter, a business enterprise that is certified as | ||
a High Impact Business
by the Department of Commerce and | ||
Economic Opportunity (formerly Department of Commerce and | ||
Community Affairs) is exempt from the tax
imposed by Section | ||
2-4 of the Electricity Excise Tax Law, if the High Impact
| ||
Business is registered to self-assess that tax, and is exempt | ||
from any
additional charges added to the business enterprise's | ||
utility bills as a
pass-on of State utility taxes under Section | ||
9-222 of this Act, to the extent
the tax or charges are | ||
exempted by the percentage specified by the Department
of |
Commerce and Economic Opportunity for State utility taxes, | ||
provided the
business enterprise meets the following criteria:
| ||
(1) (A) it intends either (i) to make a minimum | ||
eligible investment
of
$12,000,000 that will be placed | ||
in service in qualified property in Illinois
and is | ||
intended to create at least 500 full-time equivalent | ||
jobs at a
designated
location in Illinois; or (ii) to | ||
make a minimum eligible investment of
$30,000,000 that | ||
will be placed in service in qualified property in
| ||
Illinois and is intended to retain at least 1,500 | ||
full-time equivalent jobs at
a designated location in | ||
Illinois; or
| ||
(B) it meets the criteria of subdivision | ||
(a)(3)(B), (a)(3)(C), or
(a)(3)(D) , or (a)(3)(F) of
| ||
Section 5.5 of the
Illinois Enterprise Zone Act;
| ||
(2) it is designated as a High Impact Business by the | ||
Department of
Commerce and Economic Opportunity; and
| ||
(3) it is certified by the Department of Commerce and | ||
Economic Opportunity as complying with the requirements | ||
specified in clauses (1) and (2) of
this Section.
| ||
The Department of Commerce and Economic Opportunity shall | ||
determine the period
during which the exemption from the | ||
Electricity Excise Tax Law and the
charges imposed under | ||
Section 9-222 are in effect, which shall not exceed 20
years | ||
from the date of initial certification, and shall specify the | ||
percentage
of the exemption from those taxes or additional |
charges.
| ||
The Department of Commerce and Economic Opportunity is | ||
authorized to
promulgate rules and regulations to carry out the | ||
provisions of this Section,
including procedures for complying | ||
with the requirements specified in
clauses (1) and (2) of this | ||
Section and procedures for applying for the
exemptions | ||
authorized under this Section; to define the amounts and types | ||
of
eligible investments that business enterprises must make in | ||
order to receive
State utility tax exemptions or exemptions | ||
from the additional charges imposed
under Section 9-222 and | ||
this Section; to
approve such utility tax exemptions for | ||
business enterprises whose investments
are not yet placed in | ||
service; and to require that business enterprises
granted tax | ||
exemptions or exemptions from additional charges under Section
| ||
9-222 repay the exempted amount if the business enterprise | ||
fails
to comply with the terms and conditions of the | ||
certification.
| ||
Upon certification of the business enterprises by the | ||
Department of Commerce
and Economic Opportunity, the | ||
Department of Commerce and Economic Opportunity shall
notify | ||
the Department of Revenue of the certification. The Department | ||
of
Revenue shall notify the public utilities of the exemption | ||
status of business
enterprises from the tax or pass-on charges | ||
of State utility taxes. The
exemption
status shall take effect | ||
within 3 months after certification of the
business enterprise.
| ||
(Source: P.A. 94-793, eff. 5-19-06.)
|
Section 5-73. The Environmental Protection Act is amended | ||
by changing Sections 57.7, 57.8, and 57.11 as follows:
| ||
(415 ILCS 5/57.7) | ||
Sec. 57.7. Leaking underground storage tanks; site | ||
investigation and
corrective action. | ||
(a) Site investigation. | ||
(1) For any site investigation activities required by | ||
statute or rule,
the owner or operator shall submit to the | ||
Agency for approval a site
investigation plan designed to | ||
determine the nature, concentration, direction
of | ||
movement, rate of movement, and extent of the contamination | ||
as well as the
significant physical features of the site | ||
and surrounding area that may affect
contaminant transport | ||
and risk to human health and safety and the environment. | ||
(2) Any owner or operator intending to seek payment | ||
from the Fund shall
submit to the Agency for approval a | ||
site investigation budget that includes,
but is not limited | ||
to, an accounting of all costs associated with the
| ||
implementation and completion of the site investigation | ||
plan. | ||
(3) Remediation objectives for the applicable | ||
indicator contaminants
shall be determined using the | ||
tiered approach to corrective action objectives
rules | ||
adopted by the Board pursuant to this Title and Title XVII |
of this Act.
For the purposes of this Title, "Contaminant | ||
of Concern" or "Regulated
Substance of Concern" in the | ||
rules means the applicable indicator contaminants
set | ||
forth in subsection (d) of this Section and the rules | ||
adopted thereunder. | ||
(4) Upon the Agency's approval of a site investigation | ||
plan, or as
otherwise directed by the Agency, the owner or | ||
operator shall conduct a site
investigation in accordance | ||
with the plan. | ||
(5) Within 30 days after completing the site | ||
investigation, the owner
or operator shall submit to the | ||
Agency for approval a site investigation
completion | ||
report. At a minimum the report shall include all of the | ||
following: | ||
(A) Executive summary. | ||
(B) Site history. | ||
(C) Site-specific sampling methods and results. | ||
(D) Documentation of all field activities, | ||
including quality assurance. | ||
(E) Documentation regarding the development of | ||
proposed remediation
objectives. | ||
(F) Interpretation of results. | ||
(G) Conclusions. | ||
(b) Corrective action. | ||
(1) If the site investigation confirms none of the | ||
applicable indicator
contaminants exceed the proposed |
remediation objectives, within 30 days after
completing | ||
the site investigation the owner or operator shall submit | ||
to the
Agency for approval a corrective action completion | ||
report in accordance with
this Section. | ||
(2) If any of the applicable indicator contaminants | ||
exceed the
remediation objectives approved for the site, | ||
within 30 days after the Agency
approves the site | ||
investigation completion report the owner or operator | ||
shall
submit to the Agency for approval a corrective action | ||
plan designed to mitigate
any threat to human health, human | ||
safety, or the environment resulting from the
underground | ||
storage tank release. The plan shall describe the selected | ||
remedy
and evaluate its ability and effectiveness to | ||
achieve the remediation
objectives approved for the site. | ||
At a minimum, the report shall include all
of the | ||
following: | ||
(A) Executive summary. | ||
(B) Statement of remediation objectives. | ||
(C) Remedial technologies selected. | ||
(D) Confirmation sampling plan. | ||
(E) Current and projected future use of the | ||
property. | ||
(F) Applicable preventive, engineering, and | ||
institutional controls
including long-term | ||
reliability, operating, and maintenance plans, and
| ||
monitoring procedures. |
(G) A schedule for implementation and completion | ||
of the plan. | ||
(3) Any owner or operator intending to seek payment | ||
from the Fund shall
submit to the Agency for approval a | ||
corrective action budget that includes,
but is not limited | ||
to, an accounting of all costs associated with the
| ||
implementation and completion of the corrective action | ||
plan. | ||
(4) Upon the Agency's approval of a corrective action | ||
plan, or as
otherwise directed by the Agency, the owner or | ||
operator shall proceed with
corrective action in | ||
accordance with the plan. | ||
(5) Within 30 days after the completion of a corrective | ||
action plan that
achieves applicable remediation | ||
objectives the owner or operator shall submit
to the Agency | ||
for approval a corrective action completion report. The | ||
report
shall demonstrate whether corrective action was | ||
completed in accordance with
the approved corrective | ||
action plan and whether the remediation objectives
| ||
approved for the site, as well as any other requirements of | ||
the plan, have
been achieved. | ||
(6) If within 4 years after the approval of any | ||
corrective action plan
the applicable remediation | ||
objectives have not been achieved and the owner or
operator | ||
has not submitted a corrective action completion report, | ||
the owner or
operator must submit a status report for |
Agency review. The status report must
include, but is not | ||
limited to, a description of the remediation activities
| ||
taken to date, the effectiveness of the method of | ||
remediation being used, the
likelihood of meeting the | ||
applicable remediation objectives using the current
method | ||
of remediation, and the date the applicable remediation | ||
objectives are
expected to be achieved. | ||
(7) If the Agency determines any approved corrective | ||
action plan will
not achieve applicable remediation | ||
objectives within a reasonable time, based
upon the method | ||
of remediation and site specific circumstances, the Agency | ||
may
require the owner or operator to submit to the Agency | ||
for approval a revised
corrective action plan. If the owner | ||
or operator intends to seek payment from
the Fund, the | ||
owner or operator must also submit a revised budget. | ||
(c) Agency review and approval. | ||
(1) Agency approval of any plan and associated budget, | ||
as described in
this subsection (c), shall be considered | ||
final approval for purposes of
seeking and obtaining | ||
payment from the Underground Storage Tank Fund if the
costs | ||
associated with the completion of any such plan are less | ||
than or equal
to the amounts approved in such budget. | ||
(2) In the event the Agency fails to approve, | ||
disapprove, or modify any
plan or report submitted pursuant | ||
to this Title in writing within 120 days
of the receipt by | ||
the Agency, the plan or report shall be considered to be
|
rejected by operation of law for purposes of this Title and | ||
rejected for
purposes of payment from the Underground | ||
Storage Tank Fund. | ||
(A) For purposes of those plans as identified in | ||
paragraph (5) of this
subsection (c), the Agency's | ||
review may be an audit procedure. Such review or
audit | ||
shall be consistent with the procedure for such review | ||
or audit as
promulgated by the Board under Section | ||
57.14. The Agency has the authority to
establish an | ||
auditing program to verify compliance of such plans | ||
with the
provisions of this Title. | ||
(B) For purposes of corrective action plans | ||
submitted pursuant to
subsection (b) of this Section | ||
for which payment from the Fund is not being
sought, | ||
the Agency need not take action on such plan until 120 | ||
days after it
receives the corrective action | ||
completion report required under subsection (b)
of | ||
this Section. In the event the Agency approved the | ||
plan, it shall proceed
under the provisions of this | ||
subsection (c). | ||
(3) In approving any plan submitted pursuant to | ||
subsection (a) or (b)
of this Section, the Agency shall | ||
determine, by a procedure promulgated by
the Board under | ||
Section 57.14, that the costs associated with the plan are
| ||
reasonable, will be incurred in the performance of site | ||
investigation or
corrective action, and will not be used |
for site investigation or corrective
action activities in | ||
excess of those required to meet the minimum requirements
| ||
of this Title. The Agency shall also determine, pursuant to | ||
the Project Labor Agreements Act, whether the corrective | ||
action shall include a project labor agreement if payment | ||
from the Underground Storage Tank Fund is to be requested. | ||
(A) For purposes of payment from the Fund, | ||
corrective action activities required to meet the | ||
minimum requirements of this Title shall include, but | ||
not be limited to, the following use of the Board's | ||
Tiered Approach to Corrective Action Objectives rules | ||
adopted under Title XVII of this Act: | ||
(i) For the site where the release occurred, | ||
the use of Tier 2 remediation objectives that are | ||
no more stringent than Tier 1 remediation | ||
objectives. | ||
(ii) The use of industrial/commercial property | ||
remediation objectives, unless the owner or | ||
operator demonstrates that the property being | ||
remediated is residential property or being | ||
developed into residential property. | ||
(iii) The use of groundwater ordinances as | ||
institutional controls in accordance with Board | ||
rules. | ||
(iv) The use of on-site groundwater use | ||
restrictions as institutional controls in |
accordance with Board rules. | ||
(B) Any bidding process adopted under Board rules | ||
to determine the reasonableness of costs of corrective | ||
action must provide for a publicly-noticed, | ||
competitive, and sealed bidding process that includes, | ||
at a minimum, the following: | ||
(i) The owner or operator must issue | ||
invitations for bids that include, at a minimum, a | ||
description of the work being bid and applicable | ||
contractual terms and conditions. The criteria on | ||
which the bids will be evaluated must be set forth | ||
in the invitation for bids. The criteria may | ||
include, but shall not be limited to, criteria for | ||
determining acceptability, such as inspection, | ||
testing, quality, workmanship, delivery, and | ||
suitability for a particular purpose. Criteria | ||
that will affect the bid price and be considered in | ||
the evaluation of a bid, such as discounts, shall | ||
be objectively measurable. | ||
(ii) At least 14 days prior to the date set in | ||
the invitation for the opening of bids, public | ||
notice of the invitation for bids must be published | ||
in a local paper of general circulation for the | ||
area in which the site is located. | ||
(iii) Bids must be opened publicly in the | ||
presence of one or more witnesses at the time and |
place designated in the invitation for bids. The | ||
name of each bidder, the amount of each bid, and | ||
other relevant information as specified in Board | ||
rules must be recorded and submitted to the Agency | ||
in the applicable budget. After selection of the | ||
winning bid, the winning bid and the record of each | ||
unsuccessful bid shall be open to public | ||
inspection. | ||
(iv) Bids must be unconditionally accepted | ||
without alteration or correction. Bids must be | ||
evaluated based on the requirements set forth in | ||
the invitation for bids, which may include | ||
criteria for determining acceptability, such as | ||
inspection, testing, quality, workmanship, | ||
delivery, and suitability for a particular | ||
purpose. Criteria that will affect the bid price | ||
and be considered in the evaluation of a bid, such | ||
as discounts, shall be objectively measurable. The | ||
invitation for bids shall set forth the evaluation | ||
criteria to be used. | ||
(v) Correction or withdrawal of inadvertently | ||
erroneous bids before or after selection of the | ||
winning bid, or cancellation of winning bids based | ||
on bid mistakes, shall be allowed in accordance | ||
with Board rules. After bid opening, no changes in | ||
bid prices or other provisions of bids prejudicial |
to the owner or operator or fair competition shall | ||
be allowed. All decisions to allow the correction | ||
or withdrawal of bids based on bid mistakes shall | ||
be supported by a written determination made by the | ||
owner or operator. | ||
(vi) The owner or operator shall select the | ||
winning bid with reasonable promptness by written | ||
notice to the lowest responsible and responsive | ||
bidder whose bid meets the requirements and | ||
criteria set forth in the invitation for bids. The | ||
winning bid and other relevant information as | ||
specified in Board rules must be recorded and | ||
submitted to the Agency in the applicable budget. | ||
(vii) All bidding documentation must be | ||
retained by the owner or operator for a minimum of | ||
3 years after the costs bid are submitted in an | ||
application for payment, except that documentation | ||
relating to an appeal, litigation, or other | ||
disputed claim must be maintained until at least 3 | ||
years after the date of the final disposition of | ||
the appeal, litigation, or other disputed claim. | ||
All bidding documentation must be made available | ||
to the Agency for inspection and copying during | ||
normal business hours. | ||
(C) Any bidding process adopted under Board rules | ||
to determine the reasonableness of costs of corrective |
action shall (i) be optional and (ii) allow bidding | ||
only if the owner or operator demonstrates that | ||
corrective action cannot be performed for amounts less | ||
than or equal to maximum payment amounts adopted by the | ||
Board. | ||
(4) For any plan or report received after June 24,
| ||
2002, any action by the Agency to disapprove or modify a | ||
plan submitted
pursuant to this Title shall be provided to | ||
the owner or operator in writing
within 120 days of the | ||
receipt by the Agency or, in the case of a site
| ||
investigation plan or corrective action plan for which | ||
payment is not being
sought, within 120 days of receipt of | ||
the site investigation completion report
or corrective | ||
action completion report, respectively, and shall be | ||
accompanied
by: | ||
(A) an explanation of the Sections of this Act | ||
which may be violated
if the plans were approved; | ||
(B) an explanation of the provisions of the | ||
regulations, promulgated
under this Act, which may be | ||
violated if the plan were approved; | ||
(C) an explanation of the specific type of | ||
information, if any,
which the Agency deems the | ||
applicant did not provide the Agency; and | ||
(D) a statement of specific reasons why the Act and | ||
the regulations
might not be met if the plan were | ||
approved. |
Any action by the Agency to disapprove or modify a plan | ||
or report or
the rejection of any plan or report by | ||
operation of law shall be subject
to appeal to the Board in | ||
accordance with the procedures of Section 40. If
the owner | ||
or operator elects to incorporate modifications required | ||
by the
Agency rather than appeal, an amended plan shall be | ||
submitted to the Agency
within 35 days of receipt of the | ||
Agency's written notification. | ||
(5) For purposes of this Title, the term "plan" shall | ||
include: | ||
(A) Any site investigation plan submitted pursuant | ||
to subsection (a)
of this Section; | ||
(B) Any site investigation budget submitted | ||
pursuant to subsection (a)
of this Section; | ||
(C) Any corrective action plan submitted pursuant | ||
to
subsection (b) of this Section; or | ||
(D) Any corrective action plan budget submitted | ||
pursuant to
subsection (b) of this Section. | ||
(d) For purposes of this Title, the term "indicator | ||
contaminant" shall
mean, unless and until the Board promulgates | ||
regulations to the contrary, the
following: (i) if an | ||
underground storage tank contains gasoline, the indicator
| ||
parameter shall be BTEX and Benzene; (ii) if the tank contained | ||
petroleum
products consisting of middle distillate or heavy | ||
ends, then the indicator
parameter shall be determined by a | ||
scan of PNA's taken from the location where
contamination is |
most likely to be present; and (iii) if the tank contained
used | ||
oil, then the indicator contaminant shall be those chemical | ||
constituents
which indicate the type of petroleum stored in an | ||
underground storage tank.
All references in this Title to | ||
groundwater objectives shall mean Class I
groundwater | ||
standards or objectives as applicable. | ||
(e) (1) Notwithstanding the provisions of this Section, an | ||
owner or
operator may proceed to conduct site investigation | ||
or corrective action prior
to the submittal or approval of | ||
an otherwise required plan. If the owner or
operator elects | ||
to so proceed, an applicable plan shall be filed with the
| ||
Agency at any time. Such plan shall detail the steps taken | ||
to determine the
type of site investigation or corrective | ||
action which was necessary at the site
along with the site | ||
investigation or corrective action taken or to be taken, in
| ||
addition to costs associated with activities to date and | ||
anticipated costs. | ||
(2) Upon receipt of a plan submitted after activities | ||
have commenced at a
site, the Agency shall proceed to | ||
review in the same manner as required under
this Title. In | ||
the event the Agency disapproves all or part of the costs, | ||
the
owner or operator may appeal such decision to the | ||
Board. The owner or operator
shall not be eligible to be | ||
reimbursed for such disapproved costs unless and
until the | ||
Board determines that such costs were eligible for
payment. | ||
(f) All investigations, plans, and reports conducted or |
prepared under
this Section shall be conducted or prepared | ||
under the supervision of a
licensed professional engineer and | ||
in accordance with the requirements
of this Title. | ||
(Source: P.A. 95-331, eff. 8-21-07; 96-908, eff. 6-8-10.)
| ||
(415 ILCS 5/57.8)
| ||
Sec. 57.8. Underground Storage Tank Fund; payment; options | ||
for State payment;
deferred correction election to commence | ||
corrective action upon availability of
funds. If an owner or | ||
operator is eligible to access the Underground Storage
Tank | ||
Fund pursuant to an Office of State Fire Marshal | ||
eligibility/deductible
final determination letter issued in | ||
accordance with Section 57.9, the owner or
operator may submit | ||
a complete application for final or partial payment to the
| ||
Agency for activities taken in response to a confirmed release. | ||
An owner or
operator may submit a request for partial or final | ||
payment regarding a site no
more frequently than once every 90 | ||
days.
| ||
(a) Payment after completion of corrective action | ||
measures.
The owner or operator may submit an application for | ||
payment for
activities performed at a site after completion of | ||
the requirements of Sections
57.6 and 57.7, or after completion | ||
of any other required activities at the
underground storage | ||
tank site.
| ||
(1) In the case of any approved plan and budget for | ||
which payment is
being sought, the Agency shall make a |
payment determination within 120 days of
receipt of the | ||
application. Such determination shall be considered a | ||
final
decision. The Agency's review shall be limited to | ||
generally accepted auditing
and accounting practices. In | ||
no case shall the Agency conduct additional
review of any | ||
plan which was completed within the budget, beyond auditing | ||
for
adherence to the corrective action measures in the | ||
proposal. If the Agency
fails to approve the payment | ||
application within 120 days, such application
shall be | ||
deemed approved by operation of law and the Agency shall | ||
proceed to
reimburse the owner or operator the amount | ||
requested in the payment
application. However, in no event | ||
shall the Agency reimburse the owner or
operator an amount | ||
greater than the amount approved in the plan.
| ||
(2) If sufficient funds are available in the | ||
Underground Storage Tank
Fund, the Agency shall, within 60 | ||
days, forward to the Office of the State
Comptroller a | ||
voucher in the amount approved under the payment | ||
application.
| ||
(3) In the case of insufficient funds, the Agency shall | ||
form a priority
list for payment and shall notify
persons | ||
in such
priority list monthly of the availability of funds | ||
and when payment shall be
made. Payment shall be made to | ||
the owner or operator at such time as
sufficient funds | ||
become available for the costs associated with site
| ||
investigation and corrective
action and costs expended for |
activities performed where no proposal is
required, if | ||
applicable. Such priority list shall be available to any | ||
owner or
operator upon request. Priority for payment shall | ||
be determined by the date the
Agency receives a complete | ||
request for partial or final payment. Upon receipt
of | ||
notification from the Agency that the requirements of this | ||
Title have been
met, the Comptroller shall make payment to | ||
the owner or operator of the amount
approved by the Agency, | ||
if sufficient money exists in the Fund. If there is
| ||
insufficient money in the Fund, then payment shall not be | ||
made. If the owner
or operator appeals a final Agency | ||
payment determination and it is determined
that the owner | ||
or operator is eligible for payment or additional payment, | ||
the
priority date for the payment or additional payment | ||
shall be the same as the
priority date assigned to the | ||
original request for partial or final payment.
| ||
(4) Any deductible, as determined pursuant to the | ||
Office of the State Fire
Marshal's eligibility and | ||
deductibility final determination in accordance with
| ||
Section 57.9, shall be subtracted from any payment invoice | ||
paid to an eligible
owner or operator. Only one deductible | ||
shall apply per underground storage
tank site.
| ||
(5) In the event that costs are or will be incurred in | ||
addition to those
approved by the Agency, or after payment, | ||
the owner or operator may submit
successive plans | ||
containing amended budgets. The requirements of Section |
57.7
shall apply to any amended plans.
| ||
(6) For purposes of this Section, a complete | ||
application shall consist of:
| ||
(A) A certification from a Licensed Professional | ||
Engineer or Licensed
Professional Geologist as | ||
required
under this Title and acknowledged by the owner | ||
or operator.
| ||
(B) A statement of the amounts approved in the | ||
budget and the amounts
actually sought for payment | ||
along with a certified statement by the owner or
| ||
operator that the amounts so
sought were expended in | ||
conformance with the approved budget.
| ||
(C) A copy of the Office of the State Fire | ||
Marshal's eligibility and
deductibility determination.
| ||
(D) Proof that approval of the payment requested | ||
will not result in the
limitations set forth in | ||
subsection (g) of this Section being exceeded.
| ||
(E) A federal taxpayer identification number and | ||
legal status disclosure
certification on a form | ||
prescribed and provided by the Agency.
| ||
(F) If the Agency determined under subsection | ||
(c)(3) of Section 57.7 of this Act that corrective | ||
action must include a project labor agreement, a | ||
certification from the owner or operator that the | ||
corrective action was (i) performed under a project | ||
labor agreement that meets the requirements of Section |
25 of the Project Labor Agreements Act and (ii) | ||
implemented in a manner consistent with the terms and | ||
conditions of the Project Labor Agreements Act and in | ||
full compliance with all statutes, regulations, and | ||
Executive Orders as required under that Act and the | ||
Prevailing Wage Act. | ||
(b) Commencement of site investigation or corrective | ||
action upon
availability of funds.
The Board shall adopt | ||
regulations setting forth procedures based on risk to
human | ||
health or the environment under which the owner or operator who | ||
has
received approval for any budget plan submitted pursuant to | ||
Section
57.7, and who is eligible for payment from the | ||
Underground Storage Tank Fund
pursuant to an Office of the | ||
State Fire Marshal eligibility and deductibility
| ||
determination, may elect to defer site investigation or | ||
corrective action activities until funds are available
in
an | ||
amount equal to the amount approved in the budget. The | ||
regulations
shall establish criteria based on risk to human | ||
health or the environment to be
used for determining on a | ||
site-by-site basis whether deferral is appropriate.
The | ||
regulations also shall establish the minimum investigatory | ||
requirements for
determining whether the risk based criteria | ||
are present at a site considering
deferral and procedures for | ||
the notification of owners or operators of
insufficient funds, | ||
Agency review of request for deferral, notification of
Agency | ||
final decisions, returning deferred sites to active status, and
|
earmarking of funds for payment.
| ||
(c) When the owner or operator requests indemnification for | ||
payment of costs
incurred as a result of a release of petroleum | ||
from an underground storage
tank, if the owner or operator has | ||
satisfied the requirements of subsection (a)
of this Section, | ||
the Agency shall forward a copy of the request to the Attorney
| ||
General. The Attorney General shall review and approve the | ||
request for
indemnification if:
| ||
(1) there is a legally enforceable judgment entered | ||
against the owner or
operator and such judgment was entered | ||
due to harm caused by a release of
petroleum from an | ||
underground storage tank and such judgment was not entered | ||
as
a result of fraud; or
| ||
(2) a settlement with a third party due to a release of | ||
petroleum from an
underground storage tank is reasonable.
| ||
(d) Notwithstanding any other provision of this Title, the | ||
Agency shall not
approve payment to an owner or operator from | ||
the Fund for costs of corrective
action or indemnification | ||
incurred during a calendar year in excess of the
following | ||
aggregate amounts based on the number of petroleum underground
| ||
storage tanks owned or operated by such owner or operator in | ||
Illinois.
| ||
Amount Number of Tanks
| ||
$2,000,000 ........................fewer than 101
| ||
$3,000,000 ................................101 or more
| ||
(1) Costs incurred in excess of the aggregate amounts |
set forth in
paragraph (1) of this subsection shall not be | ||
eligible for payment in
subsequent years.
| ||
(2) For purposes of this subsection, requests | ||
submitted by any of the
agencies, departments, boards, | ||
committees or commissions of the State of
Illinois shall be | ||
acted upon as claims from a single owner or operator.
| ||
(3) For purposes of this subsection, owner or operator | ||
includes (i) any
subsidiary, parent, or joint stock company | ||
of the owner or operator and (ii)
any company owned by any | ||
parent, subsidiary, or joint stock company of the
owner or | ||
operator.
| ||
(e) Costs of corrective action or indemnification incurred | ||
by an owner or
operator which have been paid to an owner or | ||
operator under a policy of
insurance, another written | ||
agreement, or a court order are not eligible for
payment under | ||
this Section. An owner or operator who receives payment under a
| ||
policy of insurance, another written agreement, or a court | ||
order shall
reimburse the State to the extent such payment | ||
covers costs for which payment
was received from the Fund. Any | ||
monies received by the State under this
subsection (e) shall be | ||
deposited into the Fund.
| ||
(f) (Blank.)
| ||
(g) The Agency shall not approve any payment from the Fund | ||
to pay an owner
or operator:
| ||
(1) for costs of corrective action incurred by such | ||
owner or operator
in an
amount in excess of $1,500,000 per |
occurrence; and
| ||
(2) for costs of indemnification of such owner or | ||
operator in an amount in
excess of $1,500,000 per | ||
occurrence.
| ||
(h) Payment of any amount from the Fund for corrective | ||
action or
indemnification shall be subject to the State | ||
acquiring by subrogation the
rights of any owner, operator, or | ||
other person to recover the costs of
corrective action or | ||
indemnification for which the Fund has compensated such
owner, | ||
operator, or person from the person responsible or liable for | ||
the
release.
| ||
(i) If the Agency refuses to pay or authorizes only
a | ||
partial payment, the affected owner or operator may petition | ||
the Board for a
hearing in the manner provided for the review | ||
of permit decisions in Section 40
of this Act.
| ||
(j) Costs of corrective action or indemnification incurred | ||
by an owner or
operator prior to July 28, 1989, shall not be | ||
eligible for payment or
reimbursement under this Section.
| ||
(k) The Agency shall not pay costs of corrective action or
| ||
indemnification incurred before providing notification of the | ||
release of
petroleum in accordance with the provisions of this | ||
Title.
| ||
(l) Corrective action does not include legal defense costs. | ||
Legal defense
costs include legal costs for seeking payment | ||
under this Title unless the owner
or operator prevails before | ||
the Board in which case the Board may authorize
payment of |
legal fees.
| ||
(m) The Agency may apportion payment of costs for plans | ||
submitted under
Section 57.7 if:
| ||
(1) the owner or operator was deemed eligible to access | ||
the Fund for
payment of corrective action costs for some, | ||
but not all, of the underground
storage tanks at the site; | ||
and
| ||
(2) the owner or operator failed to justify all costs | ||
attributable to each
underground storage tank at the site.
| ||
(n) The Agency shall not pay costs associated with a | ||
corrective action
plan incurred after the Agency provides
| ||
notification to the owner or operator pursuant to item (7) of | ||
subsection (b) of
Section 57.7 that a revised corrective action | ||
plan
is required. Costs associated with any subsequently | ||
approved corrective action
plan shall be eligible for | ||
reimbursement if they
meet the requirements of this Title.
| ||
(Source: P.A. 95-331, eff. 8-21-07.)
| ||
(415 ILCS 5/57.11) | ||
Sec. 57.11. Underground Storage Tank Fund; creation. | ||
(a) There is hereby created in the State Treasury a special | ||
fund
to be known as the Underground Storage Tank Fund. There | ||
shall be deposited
into the Underground Storage Tank Fund all | ||
monies received by the Office of the
State Fire Marshal as fees | ||
for underground storage tanks under Sections 4 and 5
of the | ||
Gasoline Storage Act , and as fees pursuant to the Motor Fuel |
Tax Law , and beginning July 1, 2013, payments pursuant to the | ||
Use Tax Act, the Service Use Tax Act, the Service Occupation | ||
Tax Act, and the Retailers' Occupation Tax Act .
All amounts | ||
held in the Underground Storage Tank Fund shall be invested at
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interest by the State Treasurer. All income earned from the | ||
investments shall
be deposited into the Underground Storage | ||
Tank Fund no less frequently than
quarterly. Moneys in the | ||
Underground Storage Tank Fund, pursuant to
appropriation, may | ||
be used by the Agency and the Office of the State Fire
Marshal | ||
for the following purposes: | ||
(1) To take action authorized under Section 57.12 to | ||
recover costs under
Section 57.12. | ||
(2) To assist in the reduction and mitigation of damage | ||
caused by leaks
from underground storage tanks, including | ||
but not limited to, providing
alternative water supplies to | ||
persons whose drinking water has become
contaminated as a | ||
result of those leaks. | ||
(3) To be used as a matching amount towards federal | ||
assistance relative to
the release of petroleum from | ||
underground storage tanks. | ||
(4) For the costs of administering activities of the | ||
Agency and the Office
of the State Fire Marshal relative to | ||
the Underground Storage Tank Fund. | ||
(5) For payment of costs of corrective action incurred | ||
by and
indemnification to operators of underground storage | ||
tanks as provided in this
Title. |
(6) For a total of 2 demonstration projects in amounts | ||
in excess of a
$10,000 deductible charge designed to assess | ||
the viability of corrective action
projects at sites which | ||
have experienced contamination from petroleum releases.
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Such demonstration projects shall be conducted in | ||
accordance with the provision
of this Title. | ||
(7) Subject to appropriation, moneys in the | ||
Underground Storage Tank Fund
may also be used by the | ||
Department of Revenue for the costs of administering
its | ||
activities relative to the Fund and for refunds provided | ||
for in Section
13a.8 of the Motor Fuel Tax Act. | ||
(b) Moneys in the Underground Storage Tank Fund may, | ||
pursuant to
appropriation, be used by the Office of the State | ||
Fire Marshal or the Agency to
take whatever emergency action is | ||
necessary or appropriate to assure that the
public health or | ||
safety is not threatened whenever there is a release or
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substantial threat of a release of petroleum from an | ||
underground storage tank
and for the costs of administering its | ||
activities relative to the Underground
Storage Tank Fund. | ||
(c) Beginning July 1, 1993, the Governor shall certify to | ||
the State
Comptroller and State Treasurer the monthly amount | ||
necessary to pay debt
service on State obligations issued | ||
pursuant to Section 6 of the General
Obligation Bond Act. On | ||
the last day of each month, the Comptroller shall order
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transferred and the Treasurer shall transfer from the | ||
Underground Storage Tank
Fund to the General Obligation Bond |
Retirement and Interest Fund the amount
certified by the | ||
Governor, plus any cumulative deficiency in those transfers
for | ||
prior months. | ||
(d) Except as provided in subsection (c) of this Section, | ||
the Underground Storage Tank Fund is not subject to | ||
administrative charges authorized under Section 8h of the State | ||
Finance Act that would in any way transfer any funds from the | ||
Underground Storage Tank Fund into any other fund of the State. | ||
(e) Each fiscal year, subject to appropriation, the Agency | ||
may commit up to $10,000,000 of the moneys in the Underground | ||
Storage Tank Fund to the payment of corrective action costs for | ||
legacy sites that meet one or more of the following criteria as | ||
a result of the underground storage tank release: (i) the | ||
presence of free product, (ii) contamination within a regulated | ||
recharge area, a wellhead protection area, or the setback zone | ||
of a potable water supply well, (iii) contamination extending | ||
beyond the boundaries of the site where the release occurred, | ||
or (iv) such other criteria as may be adopted in Agency rules. | ||
(1) Fund moneys committed under this subsection (e) | ||
shall be held in the Fund for payment of the corrective | ||
action costs for which the moneys were committed. | ||
(2) The Agency may adopt rules governing the commitment | ||
of Fund moneys under this subsection (e). | ||
(3) This subsection (e) does not limit the use of Fund | ||
moneys at legacy sites as otherwise provided under this | ||
Title. |
(4) For the purposes of this subsection (e), the term | ||
"legacy site" means a site for which (i) an underground | ||
storage tank release was reported prior to January 1, 2005, | ||
(ii) the owner or operator has been determined eligible to | ||
receive payment from the Fund for corrective action costs, | ||
and (iii) the Agency did not receive any applications for | ||
payment prior to January 1, 2010. | ||
(f) Beginning July 1, 2013, if the amounts deposited into | ||
the Fund from moneys received by the Office of the State Fire | ||
Marshal as fees for underground storage tanks under Sections 4 | ||
and 5 of the Gasoline Storage Act and as fees pursuant to the | ||
Motor Fuel Tax Law during a State fiscal year are sufficient to | ||
pay all claims for payment by the fund received during that | ||
State fiscal year, then the amount of any payments into the | ||
fund pursuant to the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act during that State fiscal year shall be deposited as | ||
follows: 75% thereof shall be paid into the State treasury and | ||
25% shall be reserved in a special account and used only for | ||
the transfer to the Common School Fund as part of the monthly | ||
transfer from the General Revenue Fund in accordance with | ||
Section 8a of the State Finance Act. | ||
(Source: P.A. 96-34, eff. 7-13-09; 96-908, eff. 6-8-10.)
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Section 5-75. The Prevailing Wage Act is amended by | ||
changing Section 2 as follows:
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(820 ILCS 130/2) (from Ch. 48, par. 39s-2)
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Sec. 2. This Act applies to the wages of laborers, | ||
mechanics and
other workers employed in any public works, as | ||
hereinafter defined, by
any public body and to anyone under | ||
contracts for public works. This includes any maintenance, | ||
repair, assembly, or disassembly work performed on equipment | ||
whether owned, leased, or rented.
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As used in this Act, unless the context indicates | ||
otherwise:
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"Public works" means all fixed works constructed or | ||
demolished by
any public body,
or paid for wholly or in part | ||
out of public funds. "Public works" as
defined herein includes | ||
all projects financed in whole
or in part with bonds, grants, | ||
loans, or other funds made available by or through the State or | ||
any of its political subdivisions, including but not limited | ||
to: bonds issued under the Industrial Project Revenue Bond
Act | ||
(Article 11, Division 74 of the Illinois Municipal Code), the | ||
Industrial
Building Revenue Bond Act, the Illinois Finance | ||
Authority Act,
the Illinois Sports Facilities Authority Act, or | ||
the Build Illinois Bond Act; loans or other funds made
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available pursuant to the Build Illinois Act; loans or other | ||
funds made available pursuant to the Riverfront Development | ||
Fund under Section 10-15 of the River Edge Redevelopment Zone | ||
Act; or funds from the Fund for
Illinois' Future under Section | ||
6z-47 of the State Finance Act, funds for school
construction |
under Section 5 of the General Obligation Bond Act, funds
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authorized under Section 3 of the School Construction Bond Act, | ||
funds for
school infrastructure under Section 6z-45 of the | ||
State Finance Act, and funds
for transportation purposes under | ||
Section 4 of the General Obligation Bond
Act. "Public works" | ||
also includes (i) all projects financed in whole or in part
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with funds from the Department of Commerce and Economic | ||
Opportunity under the Illinois Renewable Fuels Development | ||
Program
Act for which there is no project labor agreement; (ii) | ||
all work performed pursuant to a public private agreement under | ||
the Public Private Agreements for the Illiana Expressway Act or | ||
the Public-Private Agreements for the South Suburban Airport | ||
Act ; and (iii) all projects undertaken under a public-private | ||
agreement under the Public-Private Partnerships for | ||
Transportation Act. "Public works" also includes all projects | ||
at leased facility property used for airport purposes under | ||
Section 35 of the Local Government Facility Lease Act. "Public | ||
works" also includes the construction of a new wind power | ||
facility by a business designated as a High Impact Business | ||
under Section 5.5(a)(3)(E) of the Illinois Enterprise Zone Act.
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"Public works" does not include work done directly by any | ||
public utility company, whether or not done under public | ||
supervision or direction, or paid for wholly or in part out of | ||
public funds. "Public works" also includes any corrective | ||
action performed pursuant to Title XVI of the Environmental | ||
Protection Act for which payment from the Underground Storage |
Tank Fund is requested. "Public works" does not include | ||
projects undertaken by the owner at an owner-occupied | ||
single-family residence or at an owner-occupied unit of a | ||
multi-family residence.
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"Construction" means all work on public works involving | ||
laborers,
workers or mechanics. This includes any maintenance, | ||
repair, assembly, or disassembly work performed on equipment | ||
whether owned, leased, or rented.
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"Locality" means the county where the physical work upon | ||
public works
is performed, except (1) that if there is not | ||
available in the county a
sufficient number of competent | ||
skilled laborers, workers and mechanics
to construct the public | ||
works efficiently and properly, "locality"
includes any other | ||
county nearest the one in which the work or
construction is to | ||
be performed and from which such persons may be
obtained in | ||
sufficient numbers to perform the work and (2) that, with
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respect to contracts for highway work with the Department of
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Transportation of this State, "locality" may at the discretion | ||
of the
Secretary of the Department of Transportation be | ||
construed to include
two or more adjacent counties from which | ||
workers may be accessible for
work on such construction.
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"Public body" means the State or any officer, board or | ||
commission of
the State or any political subdivision or | ||
department thereof, or any
institution supported in whole or in | ||
part by public funds,
and includes every county, city, town,
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village, township, school district, irrigation, utility, |
reclamation
improvement or other district and every other | ||
political subdivision,
district or municipality of the state | ||
whether such political
subdivision, municipality or district | ||
operates under a special charter
or not.
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The terms "general prevailing rate of hourly wages", | ||
"general
prevailing rate of wages" or "prevailing rate of | ||
wages" when used in
this Act mean the hourly cash wages plus | ||
fringe benefits for training and
apprenticeship programs | ||
approved by the U.S. Department of Labor, Bureau of
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Apprenticeship and Training, health and welfare, insurance, | ||
vacations and
pensions paid generally, in the
locality in which | ||
the work is being performed, to employees engaged in
work of a | ||
similar character on public works.
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(Source: P.A. 96-28, eff. 7-1-09; 96-58, eff. 1-1-10; 96-186, | ||
eff. 1-1-10; 96-913, eff. 6-9-10; 96-1000, eff. 7-2-10; 97-502, | ||
eff. 8-23-11.)
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ARTICLE 99. | ||
EFFECTIVE DATE AND SEVERABILITY | ||
Section 99-97. Severability. The provisions of this Act are | ||
severable under Section 1.31 of the Statute on Statutes.
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