Bill Text: IL SB0516 | 2015-2016 | 99th General Assembly | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Service Use Tax Act. Makes a technical change concerning stating the tax as a distinct item.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Passed) 2016-12-16 - Public Act . . . . . . . . . 99-0908 [SB0516 Detail]

Download: Illinois-2015-SB0516-Engrossed.html

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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The School Code is amended by changing Section
17-2 as follows:
(105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
Sec. 17-2. Tax levies; purposes; rates. Except as otherwise
provided in Articles 12 and 13 of this Act, the following
maximum rates shall apply to all taxes levied after August 10,
1965, in districts having a population of less than 500,000
inhabitants, including those districts organized under Article
11 of the School Code. The school board of any district having
a population of less than 500,000 inhabitants may levy a tax
annually, at not to exceed the maximum rates and for the
specified purposes, upon all the taxable property of the
district at the value, as equalized or assessed by the
Department of Revenue as follows:
(1) districts maintaining only grades 1 through 8, .92%
for educational purposes and .25% for operations and
maintenance purposes;
(2) districts maintaining only grades 9 through 12,
.92% for educational purposes and .25% for operations and
maintenance purposes;

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(3) districts maintaining grades 1 through 12, 1.63%
for the 1985-86 school year, 1.68% for the 1986-87 school
year, 1.75% for the 1987-88 school year and 1.84% for the
1988-89 school year and thereafter for educational
purposes and .405% for the 1989-90 school year, .435% for
the 1990-91 school year, .465% for the 1991-92 school year,
and .50% for the 1992-93 school year and thereafter for
operations and maintenance purposes;
(4) all districts, 0.75% for capital improvement
purposes (which is in addition to the levy for operations
and maintenance purposes), which tax is to be levied,
accumulated for not more than 6 years, and spent for
capital improvement purposes (including but not limited to
the construction of a new school building or buildings or
the purchase of school grounds on which any new school
building is to be constructed or located, or both) only in
accordance with Section 17-2.3 of this Act;
(5) districts maintaining only grades 1 through 8, .12%
for transportation purposes, provided that districts
maintaining only grades kindergarten through 8 which have
an enrollment of at least 2600 students may levy, subject
to Section 17-2.2, at not to exceed a maximum rate of .20%
for transportation purposes for any school year in which
the number of students requiring transportation in the
district exceeds by at least 2% the number of students
requiring transportation in the district during the

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preceding school year, as verified in the district's claim
for pupil transportation and reimbursement and as
certified by the State Board of Education to the county
clerk of the county in which such district is located not
later than November 15 following the submission of such
claim; districts maintaining only grades 9 through 12, .12%
for transportation purposes; and districts maintaining
grades 1 through 12, .14% for the 1985-86 school year, .16%
for the 1986-87 school year, .18% for the 1987-88 school
year and .20% for the 1988-89 school year and thereafter,
for transportation purposes;
(6) districts providing summer classes, .15% for
educational purposes, subject to Section 17-2.1 of this
Act.
Whenever any special charter school district operating
grades 1 through 12, has organized or shall organize under the
general school law, the district so organized may continue to
levy taxes at not to exceed the rate at which taxes were last
actually extended by the special charter district, except that
if such rate at which taxes were last actually extended by such
special charter district was less than the maximum rate for
districts maintaining grades 1 through 12 authorized under this
Section, such special charter district nevertheless may levy
taxes at a rate not to exceed the maximum rate for districts
maintaining grades 1 through 12 authorized under this Section,
and except that if any such district maintains only grades 1

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through 8, the board may levy, for educational purposes, at a
rate not to exceed the maximum rate for elementary districts
authorized under this Section.
Notwithstanding any other provision of law, beginning in
levy year 2016, a school district that contains a federal
military installation and is eligible to receive impact aid
under Section 8003(b) of the federal Elementary and Secondary
Education Act or any successor program may levy taxes for any
of the following purposes at a rate that exceeds the maximum
rate set forth in this Section, Section 17-2.2a, or Section
17-2.2c, as applicable, provided that the district's maximum
aggregate tax rate for all of those purposes may not exceed the
minimum tax rate required to qualify for basic support payments
under the Section 8003(b) impact aid program:
(1) for educational purposes;
(2) for operations and maintenance purposes;
(3) for special education programs;
(4) for leasing educational facilities or computer
technology or both; or
(5) for transportation purposes.
Maximum rates before or after established in excess of
those prescribed shall not be affected by the amendatory Act of
1965.
(Source: P.A. 87-984; 87-1023; 88-45.)