Bill Text: IL SB0580 | 2009-2010 | 96th General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Township Code. Makes a technical change in a Section concerning referenda.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2010-07-29 - Public Act . . . . . . . . . 96-1389 [SB0580 Detail]
Download: Illinois-2009-SB0580-Engrossed.html
Bill Title: Amends the Township Code. Makes a technical change in a Section concerning referenda.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2010-07-29 - Public Act . . . . . . . . . 96-1389 [SB0580 Detail]
Download: Illinois-2009-SB0580-Engrossed.html
|
|||||||
| |||||||
| |||||||
1 | AN ACT concerning local government.
| ||||||
2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Counties Code is amended by changing | ||||||
5 | Sections 5-1012, 5-1024, and 5-15003 and by adding the heading | ||||||
6 | of Div. 5-43 and Sections 5-43000, 5-43005, 5-43010, 5-43015, | ||||||
7 | 5-43020, 5-43025, 5-43030, 5-43035, 5-43040, 5-43045, 5-43050, | ||||||
8 | 5-43055, 5-43060, and 5-43065 as follows:
| ||||||
9 | (55 ILCS 5/5-1012) (from Ch. 34, par. 5-1012)
| ||||||
10 | Sec. 5-1012. Issuance of county bonds. When the county | ||||||
11 | board of any
county deems it necessary to issue county bonds to | ||||||
12 | enable them to perform
any of the duties imposed upon them by | ||||||
13 | law, they may, by an order, entered
of record, specifying the | ||||||
14 | amount of bonds required, and the object for
which they are to | ||||||
15 | be issued, submit to the legal voters of their county, at
any | ||||||
16 | election, the question of issuing such county bonds. The county | ||||||
17 | board
shall certify the question to the proper election | ||||||
18 | officials who shall
submit the question at an election in | ||||||
19 | accordance with the general election
law. The amount of the | ||||||
20 | bonds so issued shall not exceed, including the then
existing | ||||||
21 | indebtedness of the county, 5.75% of the value of such
taxable
| ||||||
22 | property of such county, as ascertained by the assessment for | ||||||
23 | the State and
county tax for the preceding year or, until |
| |||||||
| |||||||
1 | January 1, 1983, if greater,
the sum that is produced by | ||||||
2 | multiplying the county's 1978 equalized
assessed valuation by | ||||||
3 | the debt limitation percentage in effect on January
1, 1979. | ||||||
4 | For the purposes of calculating the rate limitation, the amount | ||||||
5 | of any bonds or indebtedness transferred to a successor county | ||||||
6 | under Division 135 of the Illinois Municipal Code or the Water | ||||||
7 | Commission Act of 1985 pursuant to this amendatory Act of the | ||||||
8 | 96th General Assembly shall be excluded. The proposition shall | ||||||
9 | be in substantially the following form: "For
county bonds", or | ||||||
10 | "Against county bonds", and if a majority of the votes on
that | ||||||
11 | question shall be "For county bonds", such county board may | ||||||
12 | issue such
bonds in such denominations as the county board may | ||||||
13 | determine of not less
than $25 each, payable respectively, in | ||||||
14 | not less than one, nor more than 20
years, with interest | ||||||
15 | payable annually or semi-annually, at the rate of not
more than | ||||||
16 | the greater of (i) the maximum rate authorized by the Bond
| ||||||
17 | Authorization Act, as amended at the time of the making of the | ||||||
18 | contract, or
(ii) 8% per annum. This Section shall not require | ||||||
19 | submission to the voters
of the county of bond issues | ||||||
20 | authorized to be issued without such
submission to the voters | ||||||
21 | under Section 5-1027 or 5-1062 or under Division 5-33,
6-6, 6-8 | ||||||
22 | or 6-27 of this Code.
| ||||||
23 | With respect to instruments for the payment of money issued | ||||||
24 | under this
Section or its predecessor either before, on, or | ||||||
25 | after the effective date
of Public Act 86-4, it is and always | ||||||
26 | has been the intention of the General
Assembly (i) that the |
| |||||||
| |||||||
1 | Omnibus Bond Acts are and always have been
supplementary grants | ||||||
2 | of power to issue instruments in accordance with the
Omnibus | ||||||
3 | Bond Acts, regardless of any provision of this Act or "An Act | ||||||
4 | to
revise the law in relation to counties", approved March 31, | ||||||
5 | 1874, that may
appear to be or to have been more restrictive | ||||||
6 | than those Acts, (ii) that
the provisions of this Section or | ||||||
7 | its predecessor are not a limitation on
the supplementary | ||||||
8 | authority granted by the Omnibus Bond Acts, and (iii)
that | ||||||
9 | instruments issued under this Section or its predecessor within | ||||||
10 | the
supplementary authority granted by the Omnibus Bond Acts | ||||||
11 | are not invalid
because of any provision of this Act or "An Act | ||||||
12 | to revise the law in
relation to counties", approved March 31, | ||||||
13 | 1874, that may appear to be or to
have been more restrictive | ||||||
14 | than those Acts.
| ||||||
15 | (Source: P.A. 90-655, eff. 7-30-98.)
| ||||||
16 | (55 ILCS 5/5-1024) (from Ch. 34, par. 5-1024)
| ||||||
17 | Sec. 5-1024. Taxes. A county board may cause to be levied | ||||||
18 | and
collected annually, except as hereinafter provided, taxes | ||||||
19 | for county
purposes, including all purposes for which money may | ||||||
20 | be raised by the
county by taxation, in counties having 80,000 | ||||||
21 | or more but less than
3,000,000 inhabitants at a rate not | ||||||
22 | exceeding .25%, of the value as
equalized or assessed by the | ||||||
23 | Department of Revenue; in counties with less
than 80,000 but | ||||||
24 | more than 15,000 inhabitants at a rate not exceeding .27%,
of | ||||||
25 | the value as equalized or assessed by the Department of |
| |||||||
| |||||||
1 | Revenue; in
counties with less than 80,000 inhabitants which | ||||||
2 | have authorized a tax by
referendum under Section 7-2 of the | ||||||
3 | Juvenile Court Act prior to the
effective date of this | ||||||
4 | amendatory Act of 1985, at a rate not exceeding
.32%, of the | ||||||
5 | value as equalized or assessed by the Department of Revenue;
| ||||||
6 | and in counties with 15,000 or fewer inhabitants at a rate not | ||||||
7 | exceeding
.37%, of the value as equalized or assessed by the | ||||||
8 | Department of Revenue;
and in counties having 3,000,000 or more | ||||||
9 | inhabitants for each even numbered
year, subject to the | ||||||
10 | abatement requirements hereinafter provided, at a rate
not | ||||||
11 | exceeding .39% of the value, as equalized or assessed by the | ||||||
12 | Department
of Revenue, and for each odd numbered year, subject | ||||||
13 | to the abatement
requirements hereinafter provided, at a rate | ||||||
14 | not exceeding .35% of the
value as equalized or assessed by the | ||||||
15 | Department of Revenue, except taxes
for the payment of interest | ||||||
16 | on and principal of bonded indebtedness
heretofore duly | ||||||
17 | authorized for the
construction of State aid roads in the
| ||||||
18 | county as defined in "An Act to revise the law in relation to | ||||||
19 | roads and
bridges", approved June 27, 1913, or for the | ||||||
20 | construction of
county highways as defined in the Illinois | ||||||
21 | Highway Code, and except taxes
for the payment of
interest on | ||||||
22 | and principal of bonded indebtedness duly authorized without a
| ||||||
23 | vote of the people of the county, and except taxes authorized | ||||||
24 | as additional
by a vote of the people of the county, and except | ||||||
25 | taxes for working cash
fund purposes, and except taxes as | ||||||
26 | authorized by Sections 5-601, 5-602,
5-603, 5-604 and 6-512 of |
| |||||||
| |||||||
1 | the Illinois Highway Code, and except taxes
authorized under | ||||||
2 | Section 7 of the Village
Library Act, and except
taxes levied | ||||||
3 | to pay the annual rent payments due under a lease entered into
| ||||||
4 | by the county with a Public Building Commission as authorized | ||||||
5 | by Section 18
of the Public Building Commission Act, and except | ||||||
6 | taxes levied under
Division 6-3, and
except taxes levied for | ||||||
7 | general assistance for needy persons in counties
under | ||||||
8 | commission form of government and except taxes levied under the
| ||||||
9 | County Care for Persons with Developmental Disabilities Act, | ||||||
10 | and except taxes levied
under the Community Mental Health Act, | ||||||
11 | and except taxes levied under
Section 5-1025 to pay the | ||||||
12 | expenses of elections and except taxes levied
under "An Act to | ||||||
13 | provide the manner of levying or
imposing taxes for the
| ||||||
14 | provision of special services to areas within the boundaries of | ||||||
15 | home rule
units and non-home rule municipalities and counties", | ||||||
16 | approved September
21, 1973, and except taxes levied under | ||||||
17 | Section 3a of the Revenue Act of
1939 for the purposes of | ||||||
18 | helping to pay for the expenses of the assessor's
office, and | ||||||
19 | except taxes levied under Division 5-21,
and except taxes
| ||||||
20 | levied pursuant to Section 19 of "The Illinois Emergency
| ||||||
21 | Services and Disaster Agency Act of 1975", as now or hereafter | ||||||
22 | amended,
and except taxes levied pursuant to Division 5-23, and | ||||||
23 | except taxes levied
under Section 5 of
the County
Shelter Care | ||||||
24 | and Detention Home Act, and
except taxes levied under the | ||||||
25 | Children's Advocacy Center Act, and except
taxes levied under | ||||||
26 | Section 9-107 of the Local Governmental and Governmental
|
| |||||||
| |||||||
1 | Employees Tort Immunity Act , and except taxes levied under | ||||||
2 | Section 2 of the Water Commission Act of 1985 by a successor | ||||||
3 | county as provided under Division 5-43 of the Counties Code .
| ||||||
4 | Those taxes a county has levied and excepted from the rate | ||||||
5 | limitation
imposed by this Section or Section 25.05 of "An Act | ||||||
6 | to revise the law in
relation to counties", approved March 31, | ||||||
7 | 1874, in reliance on this amendatory
Act of 1994 are not | ||||||
8 | invalid because of any provision of this Section
that may be | ||||||
9 | construed to or may have been construed to restrict or limit | ||||||
10 | those
taxes
levied and those taxes are hereby validated.
This | ||||||
11 | validation of taxes levied applies to all cases pending on or | ||||||
12 | after the
effective
date of this amendatory Act of 1994.
| ||||||
13 | Nothing contained in this amendatory Act of 1994 shall be | ||||||
14 | construed to
affect the application of the Property Tax | ||||||
15 | Extension Limitation Law.
| ||||||
16 | Any tax levied for general assistance for needy persons in | ||||||
17 | any county in
addition to and in excess of the maximum levy | ||||||
18 | permitted by this Section
for general county purposes shall be | ||||||
19 | paid into a special fund in the
county treasury and used only | ||||||
20 | for the purposes for which it is levied
except that any excess | ||||||
21 | in such fund over the amount needed for general
assistance may | ||||||
22 | be used for County Nursing Home purposes and shall not
exceed | ||||||
23 | .10% of the value, as equalized or assessed by the Department | ||||||
24 | of
Revenue. Any taxes levied for general assistance pursuant to | ||||||
25 | this Section
may also be used for the payment of warrants | ||||||
26 | issued against and in
anticipation of such taxes and accrued |
| |||||||
| |||||||
1 | interest thereon and may also be
used for the payment of costs | ||||||
2 | of administering such general assistance.
| ||||||
3 | In counties having 3,000,000 or more inhabitants, taxes | ||||||
4 | levied for
any year for any purpose or purposes, except amounts | ||||||
5 | levied for the
payment of bonded indebtedness or interest | ||||||
6 | thereon and for pension fund
purpose, and except taxes levied | ||||||
7 | to pay the annual rent payments due
under a lease entered into | ||||||
8 | by the county with a Public Building
Commission as authorized | ||||||
9 | by Section 18 of the Public Building
Commission Act, are | ||||||
10 | subject to the
limitation that they shall not exceed the | ||||||
11 | estimated amount of taxes to
be levied for the year for the | ||||||
12 | purpose or
purposes as determined in
accordance with Section | ||||||
13 | 6-24001 and set forth in the annual
appropriation bill of the | ||||||
14 | county and in ascertaining the rate per cent
that will produce | ||||||
15 | the amount of any tax levied in any county, the
county clerk | ||||||
16 | shall not add to the tax or rate any sum or amount to
cover the | ||||||
17 | loss and cost of collecting the tax, except in the case of
| ||||||
18 | amounts levied for the payment of bonded indebtedness or | ||||||
19 | interest
thereon, and in the case of amounts levied for pension | ||||||
20 | fund purposes,
and except taxes levied to pay the annual rent | ||||||
21 | payments due under a
lease entered into by the county with a | ||||||
22 | Public Building Commission as
authorized by Section 18 of the | ||||||
23 | Public Building Commission Act.
| ||||||
24 | In counties having a population of 3,000,000 or more | ||||||
25 | inhabitants, the
county clerk shall in each even numbered year, | ||||||
26 | before extending the
county tax for the year, reduce the levy |
| |||||||
| |||||||
1 | for county purposes
for the
year (exclusive of levies for | ||||||
2 | payment of indebtedness and payment of
interest on and | ||||||
3 | principal of bonded indebtedness as aforesaid, and
exclusive of | ||||||
4 | county highway taxes as aforesaid, and exclusive of pension
| ||||||
5 | fund taxes, and except taxes levied to pay the annual rent | ||||||
6 | payments due
under a lease entered into by the county with a | ||||||
7 | Public Building
Commission as authorized by Section 18 of the | ||||||
8 | Public Building
Commission Act) in the manner described
and in | ||||||
9 | an amount to be determined as follows: If the amount received
| ||||||
10 | from the collection of the tax levied in the last preceding | ||||||
11 | even
numbered year for county purposes as aforesaid, as shown | ||||||
12 | by the county
treasurer's final settlement for the last | ||||||
13 | preceding even numbered year
and also by subsequent receipts of | ||||||
14 | delinquent taxes for the county
purposes fund levied for the | ||||||
15 | last preceding even numbered year, equals
or exceeds the amount | ||||||
16 | produced by multiplying the rate extended for the
county | ||||||
17 | purposes for the last preceding even numbered year by the total
| ||||||
18 | assessed valuation of all property in the county used in the | ||||||
19 | year for
purposes of state and county taxes, and by deducting | ||||||
20 | therefrom the
amount appropriated to cover the loss and cost of | ||||||
21 | collecting taxes to be
levied for the county purposes fund for | ||||||
22 | the last preceding even
numbered year, the clerk in determining | ||||||
23 | the rate per cent to be extended
for the county purposes fund | ||||||
24 | shall deduct from the amount of the levy
certified to him for | ||||||
25 | county purposes as aforesaid for even numbered
years the amount | ||||||
26 | received by the county clerk or withheld by the county
|
| |||||||
| |||||||
1 | treasurer from other municipal corporations within the county | ||||||
2 | as their
pro rata share of election expenses for the last | ||||||
3 | preceding even numbered
year, as authorized in Sections 13-11, | ||||||
4 | 13-12, 13-13 and 16-2 of the
Election Code, and
the clerk in | ||||||
5 | these counties shall extend only the net amount remaining
after | ||||||
6 | such deductions.
| ||||||
7 | The foregoing limitations upon tax rates, insofar as they | ||||||
8 | are
applicable to counties having less than 3,000,000 | ||||||
9 | inhabitants, may be
increased or decreased under the referendum | ||||||
10 | provisions of the General
Revenue Law of Illinois and there | ||||||
11 | shall be no limit on the rate of
tax for county purposes that | ||||||
12 | may be levied by a county
so long as any increase in the rate is | ||||||
13 | authorized by
referendum in that county.
| ||||||
14 | Any county having a population of less than 3,000,000 | ||||||
15 | inhabitants
that has determined to change its fiscal year may, | ||||||
16 | as a means of
effectuating a change, instead of levying taxes | ||||||
17 | for a one-year
period, levy taxes for a period greater or less | ||||||
18 | than a year as may be
necessary.
| ||||||
19 | In counties having less than 3,000,000 inhabitants, in | ||||||
20 | ascertaining
the rate per cent that will produce the amount of | ||||||
21 | any tax levied in that
county, the County Clerk shall not add | ||||||
22 | to the tax or rate any sum
or amount to cover the loss and cost | ||||||
23 | of collecting the tax except in the
case of amounts levied for | ||||||
24 | the payment of bonded indebtedness or
interest thereon and in | ||||||
25 | the case of amounts levied for pension fund
purposes and except | ||||||
26 | taxes levied to pay the annual rent payments due
under a lease |
| |||||||
| |||||||
1 | entered into by the county with a Public Building
Commission as | ||||||
2 | authorized by Section 18 of the Public Building
Commission Act.
| ||||||
3 | A county shall not have its maximum tax rate reduced as a | ||||||
4 | result of a
population increase indicated by the 1980 federal | ||||||
5 | census.
| ||||||
6 | (Source: P.A. 91-51, eff. 6-30-99.)
| ||||||
7 | (55 ILCS 5/5-15003) (from Ch. 34, par. 5-15003)
| ||||||
8 | Sec. 5-15003. Department of public works. The county board | ||||||
9 | may establish a department of public works with
authority to | ||||||
10 | exercise complete supervision in such county over any of the
| ||||||
11 | projects authorized by this Division in either of the methods
| ||||||
12 | designated hereafter.
| ||||||
13 | A. The county board may employ a superintendent of public | ||||||
14 | works and such
other employees for the administration of the | ||||||
15 | department as may be
necessary. The superintendent shall be a | ||||||
16 | registered professional engineer
and shall have complete | ||||||
17 | authority to supervise and manage the department; or
| ||||||
18 | B. Each county public works department shall be managed by | ||||||
19 | a board of
public works, consisting of 5 members appointed by | ||||||
20 | the President and
Chairman of the county board, with the | ||||||
21 | approval of the county board, for a
3 year term, except that of | ||||||
22 | the first appointees, 2 shall serve for one
year, 2 for 2 | ||||||
23 | years, and one for 3 years. The term of office of original
| ||||||
24 | appointees shall be regarded as beginning on July 1, following | ||||||
25 | their
appointment, and the term of all members shall continue |
| |||||||
| |||||||
1 | until their
successors are appointed. At least 2 members must | ||||||
2 | be elected officials of
municipalities within the county whose | ||||||
3 | terms of office within the
municipalities will not expire prior | ||||||
4 | to the termination of appointment
hereunder, one member must be | ||||||
5 | a member of the county board whose term of
office will not | ||||||
6 | expire prior to the termination of appointment hereunder,
one | ||||||
7 | member must be a trustee of a Sanitary District within the | ||||||
8 | county whose
term of office will not expire prior to the | ||||||
9 | termination of appointment
hereunder, and one member must be | ||||||
10 | chosen to represent the Conservation and
Public Health | ||||||
11 | interests. The members of the board shall receive
compensation | ||||||
12 | as provided by the county board. The board of public works may
| ||||||
13 | employ a superintendent of public works and any other employees | ||||||
14 | for the
administration of the department as may be necessary. | ||||||
15 | The superintendent
must be a registered professional engineer. | ||||||
16 | Any county may advance general
funds for necessary studies or | ||||||
17 | engineering for a project to be financed by
revenue bonds and | ||||||
18 | be reimbursed by the proceeds of such bonds. Any county
may | ||||||
19 | purchase such bonds with funds derived solely from the County | ||||||
20 | Retailers
Occupation Tax.
| ||||||
21 | A county to which governance and legislative authority over | ||||||
22 | a water commission has been transferred and consolidated under | ||||||
23 | Division 5-43 shall, by ordinance, establish a Water | ||||||
24 | Distribution Committee. The Water Distribution Committee shall | ||||||
25 | consist of equal numbers of county board members and municipal | ||||||
26 | representatives from each county board district and any other |
| |||||||
| |||||||
1 | members as may be determined by the county and municipal | ||||||
2 | members. | ||||||
3 | The county board members shall be appointed as provided by | ||||||
4 | the rules of the county board. Municipal members from each | ||||||
5 | county board district or other represented area shall be | ||||||
6 | appointed by a majority vote of the mayors of those | ||||||
7 | municipalities that have the greatest percentage of their | ||||||
8 | respective populations residing in the county board district or | ||||||
9 | other represented area. Persons appointed to the Committee must | ||||||
10 | have knowledge of and experience in management, finance, | ||||||
11 | engineering, or other professional qualifications. All | ||||||
12 | municipal and county board representatives shall be entitled to | ||||||
13 | a vote. No Committee member shall receive a salary or | ||||||
14 | compensation for service other than as provided by rule of the | ||||||
15 | county board. Officers of the Committee shall include a chair | ||||||
16 | to be selected by the chairperson of the county board and a | ||||||
17 | vice-chair to be selected by the municipal representatives. The | ||||||
18 | county clerk and treasurer shall perform their respective | ||||||
19 | functions as for other county committees and departments. | ||||||
20 | The principal duties of the Water Distribution Committee | ||||||
21 | shall be to provide recommendations related to the exercise of | ||||||
22 | the county's powers vested in the county under Division 5-43 | ||||||
23 | and shall have such direct administrative responsibilities | ||||||
24 | over the water distribution from the county distribution system | ||||||
25 | to the municipal water systems as shall be assigned by the | ||||||
26 | county board. The Water Distribution Committee shall have no |
| |||||||
| |||||||
1 | duties related to a county's public works water system, which | ||||||
2 | shall continue to be administered in accordance with paragraphs | ||||||
3 | A. or B. of this Section. | ||||||
4 | The Water Distribution Committee shall provide for the | ||||||
5 | proper and safe keeping of its permanent records and for the | ||||||
6 | recording of the corporate action of the Committee. The | ||||||
7 | Committee shall post on the county's official Internet website | ||||||
8 | the following records and information: (i) minutes of meetings, | ||||||
9 | (ii) contracts, (iii) purchase orders, (iv) advertisements for | ||||||
10 | bids, (v) and any vendor doing business with the Committee. | ||||||
11 | (Source: P.A. 86-962.)
| ||||||
12 | (55 ILCS 5/Div. 5-43 heading new) | ||||||
13 | Division 5-43. Water Distribution Powers | ||||||
14 | (55 ILCS 5/5-43000 new) | ||||||
15 | Sec. 5-43000. Purpose and findings. It is the purpose of | ||||||
16 | this Division 5-43 to merge and consolidate county water | ||||||
17 | commissions created under the provisions of Division 135 of the | ||||||
18 | Illinois Municipal Code or the Water Commission Act of 1985 and | ||||||
19 | to transfer governance of those water commissions to the county | ||||||
20 | board of the primary county encompassing the municipality and | ||||||
21 | units of local government served by the county water | ||||||
22 | commission. | ||||||
23 | The General Assembly finds that numerous economic | ||||||
24 | challenges, unprecedented in scope and scale, confront the |
| |||||||
| |||||||
1 | State. The General Assembly also finds that the State has a | ||||||
2 | compelling interest in reducing the economic and | ||||||
3 | administrative inefficiencies resulting from multiple units of | ||||||
4 | local government conducting related public services. In | ||||||
5 | response to the realities of the current economic times, in an | ||||||
6 | effort to increase administrative efficiency, and in an effort | ||||||
7 | to reduce the multiplicity of units of local government | ||||||
8 | conducting related public services, this Division 5-43 is | ||||||
9 | intended to (i) preserve the separate and distinct public | ||||||
10 | service of a county water commission to assure the sufficient | ||||||
11 | and economic provision of a water distribution service within | ||||||
12 | those county-wide areas in need, (ii) assign, merge, and | ||||||
13 | consolidate governance and legislative authority assigned to | ||||||
14 | water commission boards to the county of primary location, and | ||||||
15 | (iii) maintain the independent power of municipalities to | ||||||
16 | provide for the retail distribution of water to their residents | ||||||
17 | and customers of their municipal waterworks systems. | ||||||
18 | The changes made by this amendatory Act of the 96th General | ||||||
19 | Assembly are intended to save costs by eliminating an | ||||||
20 | unnecessary additional level of government, make the | ||||||
21 | governance of the water distribution systems more responsive to | ||||||
22 | the electors and water users, serve more equitably the | ||||||
23 | municipalities receiving water, ensure the financial viability | ||||||
24 | of the water distribution systems, spread the costs of the | ||||||
25 | water distribution systems more equitably among the users, | ||||||
26 | ensure proper financial and operational oversight, and ensure |
| |||||||
| |||||||
1 | that government services are delivered in a transparent and | ||||||
2 | responsible manner. | ||||||
3 | It is not the intent of this amendatory Act of the 96th | ||||||
4 | General Assembly to change or permit the changing of any | ||||||
5 | financial covenants or obligations of a water commission | ||||||
6 | previously established under Division 135 of the Illinois | ||||||
7 | Municipal Code or the Water Commission Act of 1985.
| ||||||
8 | (55 ILCS 5/5-43005 new) | ||||||
9 | Sec. 5-43005. Consolidation and reassignment of authority. | ||||||
10 | Each county that is the primary county served by a water | ||||||
11 | commission previously formed under Division 135 of the Illinois | ||||||
12 | Municipal Code or the Water Commission Act of 1985 is vested | ||||||
13 | with all powers vested in such water commissions whose | ||||||
14 | authority is abrogated under the provisions of this amendatory | ||||||
15 | Act of the 96th General Assembly. On and after December 1, | ||||||
16 | 2010, all powers vested in such water commissioners or water | ||||||
17 | commissions with regard to the operation and maintenance of a | ||||||
18 | county water distribution system shall be exercised by the | ||||||
19 | county of primary service.
| ||||||
20 | (55 ILCS 5/5-43010 new) | ||||||
21 | Sec. 5-43010. Binding actions. All acts lawfully done by or | ||||||
22 | in favor of any county water commission or water commission | ||||||
23 | corporate authority superseded by a successor county | ||||||
24 | government pursuant to the terms of this Division 5-43 shall be |
| |||||||
| |||||||
1 | valid and binding upon the respective parties affected by such | ||||||
2 | acts, except that the successor county shall be substituted in | ||||||
3 | lieu of the county water commission or water commission | ||||||
4 | corporate authority. This provision shall apply among other | ||||||
5 | things to contracts, grants, licenses, warrants, orders, | ||||||
6 | notices, assignments, and official bonds, but shall not affect | ||||||
7 | any existing or contingent rights of a county water commission | ||||||
8 | or water commission corporate authority to modify, revoke, or | ||||||
9 | rescind a contract, grant, license, warrant, order, notice, | ||||||
10 | assignment, or official bond. Any arrangement or agreement with | ||||||
11 | any other institution, agency, or association, public or | ||||||
12 | private, existing at the time this amendatory Act of the 96th | ||||||
13 | General Assembly takes effect shall not be impaired or | ||||||
14 | affected, but shall be continued in force by the provisions of | ||||||
15 | this Division 5-43.
| ||||||
16 | (55 ILCS 5/5-43015 new) | ||||||
17 | Sec. 5-43015. Ordinances, orders, and resolutions. | ||||||
18 | (a) On December 1, 2010, the ordinances, orders, and | ||||||
19 | resolutions of a predecessor consolidated water commission | ||||||
20 | under this amendatory Act of the 96th General Assembly that | ||||||
21 | were in effect on November 30, 2010, and that pertain to the | ||||||
22 | assets, property, rights, powers, monetary indebtedness, and | ||||||
23 | functions transferred to the county served by the predecessor | ||||||
24 | consolidated water commission, shall become, with respect to | ||||||
25 | that territory, the ordinances, orders, and resolutions of the |
| |||||||
| |||||||
1 | county and shall continue in effect until amended or repealed | ||||||
2 | or expiration under this stated term, whichever occurs first. | ||||||
3 | (b) Any ordinances, orders, or resolutions pertaining to | ||||||
4 | the assets, property, rights, powers, monetary indebtedness, | ||||||
5 | and functions transferred to the county under this amendatory | ||||||
6 | Act of the 96th General Assembly that have been proposed by a | ||||||
7 | predecessor consolidated water commission, but have not taken | ||||||
8 | effect or been finally adopted by November 30, 2010 shall | ||||||
9 | become, with respect to that territory, the proposed | ||||||
10 | ordinances, orders, and resolutions of the successor county, | ||||||
11 | and any procedures that have already been completed by the | ||||||
12 | predecessor consolidated water commission for those proposed | ||||||
13 | ordinances, orders, or resolutions need not be repeated.
| ||||||
14 | (55 ILCS 5/5-43020 new) | ||||||
15 | Sec. 5-43020. Savings provisions. | ||||||
16 | (a) The assets, property, rights, powers, monetary | ||||||
17 | indebtedness, and functions reassigned and consolidated for | ||||||
18 | governance to a successor county by this amendatory Act of the | ||||||
19 | 96th General Assembly shall be vested in that county subject to | ||||||
20 | the provisions of this amendatory Act of the 96th General | ||||||
21 | Assembly. An act done by a predecessor consolidated water | ||||||
22 | commission with respect to the transferred assets, property, | ||||||
23 | rights, powers, monetary indebtedness, or functions shall have | ||||||
24 | the same legal effect as if done by the county. The county is | ||||||
25 | not liable for any act done by an officer, employee, or agent |
| |||||||
| |||||||
1 | of the predecessor consolidated water commission on or before | ||||||
2 | December 1, 2010, if the act was an individual or unofficial | ||||||
3 | act or an act outside of the scope of duties. | ||||||
4 | (b) The transfer of assets, property, rights, powers, | ||||||
5 | monetary indebtedness, and functions under this amendatory Act | ||||||
6 | of the 96th General Assembly does not invalidate any previous | ||||||
7 | action taken by or in respect to a predecessor consolidated | ||||||
8 | water commission or its officers, employees, or agents. | ||||||
9 | Reference to a predecessor consolidated water commission or to | ||||||
10 | its officers, employees, or agents in any document, contract, | ||||||
11 | agreement, or law shall, in appropriate contexts, be deemed to | ||||||
12 | refer to the county served by the predecessor consolidated | ||||||
13 | water commission. | ||||||
14 | (c) The transfer under this amendatory Act of the 96th | ||||||
15 | General Assembly of assets, property, rights, powers, monetary | ||||||
16 | indebtedness, and functions of a predecessor consolidated | ||||||
17 | water commission, does not affect any person's rights, | ||||||
18 | obligations, or duties, including any applicable civil or | ||||||
19 | criminal penalties arising out of those transferred assets, | ||||||
20 | property, rights, powers, monetary indebtedness, and | ||||||
21 | functions. | ||||||
22 | (d) With respect to matters pertaining to an asset, | ||||||
23 | property, right, power, monetary indebtedness, or function | ||||||
24 | transferred to a county under this amendatory Act of the 96th | ||||||
25 | General Assembly: | ||||||
26 | (1) Beginning December 1, 2010, a report or notice that |
| |||||||
| |||||||
1 | was previously required to be made or given by any person | ||||||
2 | to a predecessor consolidated water commission or to any of | ||||||
3 | its officers, employees, or agents must be made or given in | ||||||
4 | the same manner to the county. | ||||||
5 | (2) Beginning December 1, 2010, a document that was | ||||||
6 | previously required to be furnished or served by any person | ||||||
7 | to or upon a predecessor consolidated water commission or | ||||||
8 | to or upon any of its officers, employees, or agents must | ||||||
9 | be furnished or served in the same manner to or upon the | ||||||
10 | county. | ||||||
11 | (e) This amendatory Act of the 96th General Assembly does | ||||||
12 | not affect any act done, ratified, or cancelled, or any right | ||||||
13 | occurring or established, or any action or proceeding had or | ||||||
14 | commenced in an administrative, civil, or criminal case before | ||||||
15 | December 1, 2010. Any such action or proceeding that pertains | ||||||
16 | to an asset, property, right, power, monetary indebtedness, or | ||||||
17 | function transferred to a county under this amendatory Act of | ||||||
18 | the 96th General Assembly, and that is pending on November 30, | ||||||
19 | 2010, may be prosecuted, defended, or continued by the county.
| ||||||
20 | (55 ILCS 5/5-43025 new) | ||||||
21 | Sec. 5-43025. Title to property and revenue maintained by | ||||||
22 | the county. Effective December 1, 2010, the title to all lands, | ||||||
23 | property, and funds of every description owned or held by a | ||||||
24 | county water commission superseded by a successor county shall | ||||||
25 | be vested in the successor county. Funds held by a superseded |
| |||||||
| |||||||
1 | county water commission or water commission corporate | ||||||
2 | authority for a particular purpose shall be set aside and used | ||||||
3 | by the successor county only for the purpose originally | ||||||
4 | designated. | ||||||
5 | Any surplus of such funds remaining after accomplishing | ||||||
6 | such purpose shall become a part of the water distribution | ||||||
7 | enterprise fund maintained by the successor county as set forth | ||||||
8 | in Section 5-43040. | ||||||
9 | Any property or funds held by any county water commission | ||||||
10 | or water commission corporate authority superseded by the | ||||||
11 | successor county upon any special expressed trust shall be held | ||||||
12 | by the successor county under that trust. | ||||||
13 | The proceeds of taxes and special assessments, lawfully | ||||||
14 | levied before this amendatory Act of the 96th General Assembly | ||||||
15 | takes effect, shall continue to be collected after the | ||||||
16 | effective date of this amendatory Act of the 96th General | ||||||
17 | Assembly in the name of the successor county, and shall be | ||||||
18 | applied to the purposes for which they were lawfully levied or | ||||||
19 | imposed. | ||||||
20 | Any surplus of such proceeds available after application to | ||||||
21 | and completion of such purposes shall become a part of the | ||||||
22 | water distribution enterprise fund maintained by the successor | ||||||
23 | county as set forth in Section 5-43040.
| ||||||
24 | (55 ILCS 5/5-43030 new) | ||||||
25 | Sec. 5-43030. Water distribution and supply powers. On and |
| |||||||
| |||||||
1 | after December 1, 2010, all governance powers previously | ||||||
2 | delegated to a county water commission formed under Division | ||||||
3 | 135 of the Illinois Municipal Code or the Water Commission Act | ||||||
4 | of 1985 are assigned to, transferred to, modified for, and | ||||||
5 | consolidated in the county board of the primary county served | ||||||
6 | by the water commission. As a result, the county shall have all | ||||||
7 | powers, functions, and taxing authority assigned to a water | ||||||
8 | commission formed under Division 135 of the Illinois Municipal | ||||||
9 | Code, as well as all other powers, functions, and taxing | ||||||
10 | authority assigned to a water commission formed under the Water | ||||||
11 | Commission Act of 1985, and counties to which such water | ||||||
12 | commission powers and authorities have been reassigned may rely | ||||||
13 | on Division 135 of the Illinois Municipal Code and the Water | ||||||
14 | Commission Act of 1985, as a delegation of additional State | ||||||
15 | authority to act. | ||||||
16 | A county served by a water commission where governance and | ||||||
17 | legislative authority have been consolidated and transferred | ||||||
18 | to the county under this amendatory Act of the 96th General | ||||||
19 | Assembly, shall assume the assets, property, powers, rights, | ||||||
20 | and monetary indebtedness of the predecessor consolidated | ||||||
21 | water commission, including, but not limited to: | ||||||
22 | (1) Authority to maintain and continue to collect any | ||||||
23 | property tax levy or sales tax lawfully approved by the | ||||||
24 | predecessor consolidated water commission prior to the | ||||||
25 | effective date of this amendatory Act of the 96th General | ||||||
26 | Assembly. |
| |||||||
| |||||||
1 | (2) Authority to impose and receive those property | ||||||
2 | taxes and occupation and use taxes authorized in Sections | ||||||
3 | 2, 4, and 5 of the Water Commission Act of 1985. | ||||||
4 | (3) Authority to assume the succeeding interest in the | ||||||
5 | Great Lakes water allocation assigned by the Illinois | ||||||
6 | Department of Natural Resources to the predecessor | ||||||
7 | consolidated water commission. | ||||||
8 | (4) Authority to exercise those powers delegated to | ||||||
9 | water commissions under Division 135 of the Illinois | ||||||
10 | Municipal Code or the Water Commission Act of 1985, within | ||||||
11 | the territory authorized by those Acts, notwithstanding | ||||||
12 | that some of the territory may lie outside of the county.
| ||||||
13 | (55 ILCS 5/5-43035 new) | ||||||
14 | Sec. 5-43035. Annual audit. The county auditor shall | ||||||
15 | annually audit all county accounts related to the exercise of | ||||||
16 | the water distribution powers vested in a successor county by | ||||||
17 | this amendatory Act of the 96th General Assembly and shall post | ||||||
18 | the annual audit on the county's official Internet website. The | ||||||
19 | annual audit shall address the county water distribution system | ||||||
20 | and any waterworks systems operated by county public works as | ||||||
21 | separate enterprises. The annual audit required under this | ||||||
22 | Section must provide a transparent record of revenue received, | ||||||
23 | expenses incurred, taxes levied, debt incurred, and capital | ||||||
24 | reserves maintained in a manner that recognizes the separate | ||||||
25 | and distinct function of the water distribution system and |
| |||||||
| |||||||
1 | public works waterworks systems.
| ||||||
2 | (55 ILCS 5/5-43040 new) | ||||||
3 | Sec. 5-43040. Water distribution enterprise fund. On | ||||||
4 | December 1, 2010, a successor county vested with the powers of | ||||||
5 | a county water commission under this amendatory Act of the 96th | ||||||
6 | General Assembly shall establish a water distribution | ||||||
7 | enterprise fund. All moneys transferred from a water commission | ||||||
8 | to a successor county shall, for accounting purposes, be stated | ||||||
9 | separately within the water distribution enterprise fund. The | ||||||
10 | water distribution enterprise fund may include sub-funds for | ||||||
11 | bond repayment and any other purposes as deemed useful for | ||||||
12 | management purposes. All revenues received from property tax | ||||||
13 | levies, occupation and use taxes imposed by the predecessor | ||||||
14 | consolidated water commission, and rates and fees charged to | ||||||
15 | the municipal customers of the county water distribution system | ||||||
16 | shall be stated separately within the water distribution | ||||||
17 | enterprise fund. Any surplus remaining after full payment of | ||||||
18 | indebtedness, capital reserves, and expenses of the water | ||||||
19 | distribution system shall not be transferred to the common fund | ||||||
20 | as provided in Section 5-1011, but shall remain in the water | ||||||
21 | distribution enterprise fund. | ||||||
22 | Any county water fund existing on November 30, 2010, that | ||||||
23 | was intended to state or hold revenues received from, or | ||||||
24 | dedicated to, future expenses of a county public works | ||||||
25 | waterworks system providing retail service to areas of that |
| |||||||
| |||||||
1 | county shall be maintained after December 1, 2010 as a fund | ||||||
2 | separate and distinct from the water distribution enterprise | ||||||
3 | fund. The revenues, expenses, and capital reserves of the | ||||||
4 | county water distribution system shall be accounted for | ||||||
5 | separately from the revenues, expenses, and capital reserves of | ||||||
6 | any public works retail waterworks system.
| ||||||
7 | (55 ILCS 5/5-43045 new) | ||||||
8 | Sec. 5-43045. Water rate authority. A county that becomes a | ||||||
9 | successor in governance to a predecessor consolidated water | ||||||
10 | commission under this amendatory Act of the 96th General | ||||||
11 | Assembly, that also has a county public works department | ||||||
12 | operating waterworks systems providing retail water | ||||||
13 | distribution service to residents or businesses, or both, must | ||||||
14 | operate a water distribution system to convey and provide water | ||||||
15 | to multiple municipalities, units of local government, and | ||||||
16 | private utility companies (known as "water distribution | ||||||
17 | service"), and also a public works waterworks system that | ||||||
18 | provides retail water service direct to end use customers | ||||||
19 | (known as "retail water service"). The water rates charged for | ||||||
20 | water distribution service shall be established as follows: | ||||||
21 | (1) The county shall charge its water distribution | ||||||
22 | customers a rate that is equal to or reasonably exceeds its | ||||||
23 | bulk water purchase rate to pay for the reasonable costs of | ||||||
24 | operation, debt servicing obligations, capitol reserves, | ||||||
25 | or its water distribution supply system. |
| |||||||
| |||||||
1 | (2) The rate charged by the county for water | ||||||
2 | distribution service shall increase in an amount equal to | ||||||
3 | any increase charged to the county for the purchase of bulk | ||||||
4 | water to be distributed, and such increase charged shall | ||||||
5 | automatically become effective without county action no | ||||||
6 | later than one month after the purchase rate increase takes | ||||||
7 | effect. | ||||||
8 | (3) Under no circumstance may the county charge a rate | ||||||
9 | less than the rate of the bulk water purchased by the | ||||||
10 | county for the water distribution service. | ||||||
11 | (4) If the water distribution rate in effect on | ||||||
12 | December 1, 2010 is less than the bulk purchase rate, then | ||||||
13 | the rate shall be immediately adjusted as set forth in this | ||||||
14 | Section. | ||||||
15 | Water rates for retail water service direct to end use | ||||||
16 | customers of any county public works retail water service | ||||||
17 | system operated by the county shall be established in | ||||||
18 | accordance with applicable State law by the county board.
| ||||||
19 | (55 ILCS 5/5-43050 new) | ||||||
20 | Sec. 5-43050. Preparation and transition costs. All | ||||||
21 | reasonable costs incurred by a county in preparation for the | ||||||
22 | succession of authority and consolidation of power from a | ||||||
23 | county water commission under this amendatory Act of the 96th | ||||||
24 | General Assembly and in transition to the exercise of the | ||||||
25 | powers and duties provided in this Division 5-43 shall be paid |
| |||||||
| |||||||
1 | by or reimbursed from the assets and revenue of the predecessor | ||||||
2 | consolidated water commission and shall be deemed proper costs | ||||||
3 | attributable to water distribution supply systems.
| ||||||
4 | (55 ILCS 5/5-43055 new) | ||||||
5 | Sec. 5-43055. Water service for unincorporated areas. A | ||||||
6 | successor county may require as a condition of a new or | ||||||
7 | existing water supply contract that a municipality provide | ||||||
8 | water to unincorporated areas of the county that adjoin that | ||||||
9 | municipality.
| ||||||
10 | (55 ILCS 5/5-43060 new) | ||||||
11 | Sec. 5-43060. Cross references. Beginning on December 1, | ||||||
12 | 2010, all references in other statutes including Division 135 | ||||||
13 | of the Municipal Code and the Water Commission Act of 1985, | ||||||
14 | however phrased, to a water commission consolidated under this | ||||||
15 | amendatory Act of the 96th General Assembly, shall be | ||||||
16 | references to the county in its capacity as successor to the | ||||||
17 | predecessor consolidated water commission.
| ||||||
18 | (55 ILCS 5/5-43065 new) | ||||||
19 | Sec. 5-43065. Home rule. A home rule unit may not regulate | ||||||
20 | its water systems in a manner that is inconsistent with the | ||||||
21 | provisions of this amendatory Act of the 96th General Assembly. | ||||||
22 | This Section is a limitation under subsection (i) of Section 6 | ||||||
23 | of Article VII of the Illinois Constitution on the concurrent |
| |||||||
| |||||||
1 | exercise by home rule units of powers and functions exercised | ||||||
2 | by the State.
| ||||||
3 | Section 10. The Illinois Municipal Code is amended by | ||||||
4 | adding Sections 11-135-15 and 11-135-20
| ||||||
5 | (65 ILCS 5/11-135-15 new) | ||||||
6 | Sec. 11-135-15. Purpose. It is the purpose of this | ||||||
7 | amendatory Act of the 96th General Assembly to abrogate the | ||||||
8 | powers of water commissions created by this Act and to | ||||||
9 | consolidate and reassign those powers to the respective primary | ||||||
10 | counties that are served by those water commissions. The | ||||||
11 | purposes and goals of this amendatory Act of the 96th General | ||||||
12 | Assembly are further reflected and incorporated in Division | ||||||
13 | 5-43 of the Counties Code.
| ||||||
14 | (65 ILCS 5/11-135-20 new) | ||||||
15 | Sec. 11-135-20. Consolidation and abrogation of power. | ||||||
16 | Notwithstanding any provision of law to the contrary, the | ||||||
17 | powers previously assigned to water commissions under this Act | ||||||
18 | and the Water Commission Act of 1985 are abrogated, reassigned, | ||||||
19 | and consolidated to the primary county serviced by such water | ||||||
20 | commission on December 10, 2010. The terms of abrogation, | ||||||
21 | reassignment, and consolidation are as set forth in Division | ||||||
22 | 5-43 of the Counties Code.
|
| |||||||
| |||||||
1 | Section 15. The Water Commission Act of 1985 is amended by | ||||||
2 | changing Section 4 and by adding Sections 0.001 and 0.001a as | ||||||
3 | follows:
| ||||||
4 | (70 ILCS 3720/0.001 new) | ||||||
5 | Sec. 0.001. Purpose. It is the purpose of this amendatory | ||||||
6 | Act of the 96th General Assembly to abrogate the powers of | ||||||
7 | water commissions created by this Act and to consolidate and | ||||||
8 | reassign those powers to the respective primary counties that | ||||||
9 | are served by those water commissions. The purposes and goals | ||||||
10 | of this amendatory Act of the 96th General Assembly are further | ||||||
11 | reflected and incorporated in Division 5-43 of the Counties | ||||||
12 | Code.
| ||||||
13 | (70 ILCS 3720/0.001a new) | ||||||
14 | Sec. 0.001a. Consolidation and abrogation of power. | ||||||
15 | Notwithstanding any provision of law to the contrary, the | ||||||
16 | powers previously assigned to water commissions under this Act | ||||||
17 | and Division 135 of the Illinois Municipal Code are abrogated, | ||||||
18 | reassigned, and consolidated to the primary county serviced by | ||||||
19 | such water commission on December 10, 2010. The terms of | ||||||
20 | abrogation, reassignment, and consolidation are as set forth in | ||||||
21 | Division 5-43 of the Counties Code.
| ||||||
22 | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| ||||||
23 | Sec. 4. Taxes. |
| |||||||
| |||||||
1 | (a) The board of commissioners of any county water | ||||||
2 | commission
may, by ordinance, impose throughout the territory | ||||||
3 | of the commission any or
all of the taxes provided in this | ||||||
4 | Section for its corporate purposes.
On and after the effective | ||||||
5 | date of this amendatory Act of the 96th General Assembly, all | ||||||
6 | taxes imposed pursuant to this Section shall be used | ||||||
7 | exclusively for capital infrastructure and related costs. | ||||||
8 | However, no county water commission may impose any such tax | ||||||
9 | unless the
commission certifies the proposition of imposing the | ||||||
10 | tax to the proper
election officials, who shall submit the | ||||||
11 | proposition to the voters residing
in the territory at an | ||||||
12 | election in accordance with the general election
law, and the | ||||||
13 | proposition has been approved by a majority of those voting on
| ||||||
14 | the proposition.
| ||||||
15 | The proposition shall be in the form provided in Section 5 | ||||||
16 | or shall be
substantially in the following form:
| ||||||
17 | -------------------------------------------------------------
| ||||||
18 | Shall the (insert corporate
| ||||||
19 | name of county water commission) YES
| ||||||
20 | impose (state type of tax or ------------------------
| ||||||
21 | taxes to be imposed) at the NO
| ||||||
22 | rate of 1/4%?
| ||||||
23 | -------------------------------------------------------------
| ||||||
24 | Taxes imposed under this Section and civil penalties | ||||||
25 | imposed
incident thereto shall be collected and enforced by the | ||||||
26 | State Department of
Revenue. The Department shall have the |
| |||||||
| |||||||
1 | power to administer and enforce the
taxes and to determine all | ||||||
2 | rights for refunds for erroneous payments of
the taxes.
| ||||||
3 | (b) The board of commissioners may impose a County Water | ||||||
4 | Commission
Retailers' Occupation Tax upon all persons engaged | ||||||
5 | in the business of
selling tangible personal property at retail | ||||||
6 | in the territory of the
commission at a rate of 1/4% of the | ||||||
7 | gross receipts from the sales made in
the course of such | ||||||
8 | business within the territory. The tax imposed under
this | ||||||
9 | paragraph and all civil penalties that may be assessed as an | ||||||
10 | incident
thereof shall be collected and enforced by the State | ||||||
11 | Department of Revenue.
The Department shall have full power to | ||||||
12 | administer and enforce this
paragraph; to collect all taxes and | ||||||
13 | penalties due hereunder; to dispose of
taxes and penalties so | ||||||
14 | collected in the manner hereinafter provided; and to
determine | ||||||
15 | all rights to credit memoranda arising on account of the
| ||||||
16 | erroneous payment of tax or penalty hereunder. In the | ||||||
17 | administration of,
and compliance with, this paragraph, the | ||||||
18 | Department and persons who are
subject to this paragraph shall | ||||||
19 | have the same rights, remedies, privileges,
immunities, powers | ||||||
20 | and duties, and be subject to the same conditions,
| ||||||
21 | restrictions, limitations, penalties, exclusions, exemptions | ||||||
22 | and
definitions of terms, and employ the same modes of | ||||||
23 | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | ||||||
24 | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | ||||||
25 | therein other than the State rate of tax
except that food for | ||||||
26 | human consumption that is to be consumed off the
premises where |
| |||||||
| |||||||
1 | it is sold (other than alcoholic beverages, soft drinks, and
| ||||||
2 | food that has been prepared for immediate consumption) and | ||||||
3 | prescription
and nonprescription medicine, drugs, medical | ||||||
4 | appliances and insulin, urine
testing materials, syringes, and | ||||||
5 | needles used by diabetics, for human use,
shall not be subject | ||||||
6 | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | ||||||
7 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
| ||||||
8 | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
the | ||||||
9 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
10 | Penalty
and Interest Act, as fully as if those provisions were | ||||||
11 | set forth herein.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted in this
paragraph may reimburse themselves for their | ||||||
14 | seller's tax liability
hereunder by separately stating the tax | ||||||
15 | as an additional charge, which
charge may be stated in | ||||||
16 | combination, in a single amount, with State taxes
that sellers | ||||||
17 | are required to collect under the Use Tax Act and under
| ||||||
18 | subsection (e) of Section 4.03 of the Regional Transportation | ||||||
19 | Authority
Act, in accordance with such bracket schedules as the | ||||||
20 | Department may prescribe.
| ||||||
21 | Whenever the Department determines that a refund should be | ||||||
22 | made under this
paragraph to a claimant instead of issuing a | ||||||
23 | credit memorandum, the Department
shall notify the State | ||||||
24 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
25 | amount specified, and to the person named, in the notification
| ||||||
26 | from the Department. The refund shall be paid by the State |
| |||||||
| |||||||
1 | Treasurer out
of a county water commission tax fund established | ||||||
2 | under paragraph (g) of
this Section.
| ||||||
3 | For the purpose of determining whether a tax authorized | ||||||
4 | under this paragraph
is applicable, a retail sale by a producer | ||||||
5 | of coal or other mineral mined
in Illinois is a sale at retail | ||||||
6 | at the place where the coal or other mineral
mined in Illinois | ||||||
7 | is extracted from the earth. This paragraph does not
apply to | ||||||
8 | coal or other mineral when it is delivered or shipped by the | ||||||
9 | seller
to the purchaser at a point outside Illinois so that the | ||||||
10 | sale is exempt
under the Federal Constitution as a sale in | ||||||
11 | interstate or foreign commerce.
| ||||||
12 | If a tax is imposed under this subsection (b) a tax shall | ||||||
13 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
14 | No tax shall be imposed or collected under this subsection | ||||||
15 | on the sale of a motor vehicle in this State to a resident of | ||||||
16 | another state if that motor vehicle will not be titled in this | ||||||
17 | State.
| ||||||
18 | Nothing in this paragraph shall be construed to authorize a | ||||||
19 | county water
commission to impose a tax upon the privilege of | ||||||
20 | engaging in any
business which under the Constitution of the | ||||||
21 | United States may not be made
the subject of taxation by this | ||||||
22 | State.
| ||||||
23 | (c) If a tax has been imposed under subsection (b), a
| ||||||
24 | County Water Commission Service Occupation
Tax shall
also be | ||||||
25 | imposed upon all persons engaged, in the territory of the
| ||||||
26 | commission, in the business of making sales of service, who, as |
| |||||||
| |||||||
1 | an
incident to making the sales of service, transfer tangible | ||||||
2 | personal
property within the territory. The tax rate shall be | ||||||
3 | 1/4% of the selling
price of tangible personal property so | ||||||
4 | transferred within the territory.
The tax imposed under this | ||||||
5 | paragraph and all civil penalties that may be
assessed as an | ||||||
6 | incident thereof shall be collected and enforced by the
State | ||||||
7 | Department of Revenue. The Department shall have full power to
| ||||||
8 | administer and enforce this paragraph; to collect all taxes and | ||||||
9 | penalties
due hereunder; to dispose of taxes and penalties so | ||||||
10 | collected in the manner
hereinafter provided; and to determine | ||||||
11 | all rights to credit memoranda
arising on account of the | ||||||
12 | erroneous payment of tax or penalty hereunder.
In the | ||||||
13 | administration of, and compliance with, this paragraph, the
| ||||||
14 | Department and persons who are subject to this paragraph shall | ||||||
15 | have the
same rights, remedies, privileges, immunities, powers | ||||||
16 | and duties, and be
subject to the same conditions, | ||||||
17 | restrictions, limitations, penalties,
exclusions, exemptions | ||||||
18 | and definitions of terms, and employ the same modes
of | ||||||
19 | procedure, as are prescribed in Sections 1a-1, 2 (except that | ||||||
20 | the
reference to State in the definition of supplier | ||||||
21 | maintaining a place of
business in this State shall mean the | ||||||
22 | territory of the commission), 2a, 3
through 3-50 (in respect to | ||||||
23 | all provisions therein other than the State
rate of tax except | ||||||
24 | that food for human consumption that is to be consumed
off the | ||||||
25 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
26 | drinks, and food that has been prepared for immediate |
| |||||||
| |||||||
1 | consumption) and
prescription and nonprescription medicines, | ||||||
2 | drugs, medical appliances and
insulin, urine testing | ||||||
3 | materials, syringes, and needles used by diabetics,
for human | ||||||
4 | use, shall not be subject to tax hereunder), 4 (except that the
| ||||||
5 | reference to the State shall be to the territory of the | ||||||
6 | commission), 5, 7,
8 (except that the jurisdiction to which the | ||||||
7 | tax shall be a debt to the
extent indicated in that Section 8 | ||||||
8 | shall be the commission), 9 (except as
to the disposition of | ||||||
9 | taxes and penalties collected and except that the
returned | ||||||
10 | merchandise credit for this tax may not be taken against any | ||||||
11 | State
tax), 10, 11, 12 (except the reference therein to Section | ||||||
12 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
13 | reference to the State
shall mean the territory of the | ||||||
14 | commission), the first paragraph of Section
15, 15.5, 16, 17, | ||||||
15 | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | ||||||
16 | those provisions were set forth herein.
| ||||||
17 | Persons subject to any tax imposed under the authority | ||||||
18 | granted in
this paragraph may reimburse themselves for their | ||||||
19 | serviceman's tax liability
hereunder by separately stating the | ||||||
20 | tax as an additional charge, which
charge may be stated in | ||||||
21 | combination, in a single amount, with State tax
that servicemen | ||||||
22 | are authorized to collect under the Service Use Tax Act,
and | ||||||
23 | any tax for which servicemen may be liable under subsection (f) | ||||||
24 | of
Sec. 4.03 of the Regional Transportation Authority Act, in | ||||||
25 | accordance
with such bracket schedules as the Department may | ||||||
26 | prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
paragraph to a claimant instead of issuing a | ||||||
3 | credit memorandum, the Department
shall notify the State | ||||||
4 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
5 | amount specified, and to the person named, in the notification | ||||||
6 | from
the Department. The refund shall be paid by the State | ||||||
7 | Treasurer out of a
county water commission tax fund established | ||||||
8 | under paragraph (g) of this
Section.
| ||||||
9 | Nothing in this paragraph shall be construed to authorize a | ||||||
10 | county water
commission to impose a tax upon the privilege of | ||||||
11 | engaging in any business
which under the Constitution of the | ||||||
12 | United States may not be made the
subject of taxation by the | ||||||
13 | State.
| ||||||
14 | (d) If a tax has been imposed under subsection (b), a tax | ||||||
15 | shall
also imposed upon the privilege of using, in the | ||||||
16 | territory of the
commission, any item of tangible personal | ||||||
17 | property that is purchased
outside the territory at retail from | ||||||
18 | a retailer, and that is titled or
registered with an agency of | ||||||
19 | this State's government, at a rate of 1/4% of
the selling price | ||||||
20 | of the tangible personal property within the territory,
as | ||||||
21 | "selling price" is defined in the Use Tax Act. The tax shall be | ||||||
22 | collected
from persons whose Illinois address for titling or | ||||||
23 | registration purposes
is given as being in the territory. The | ||||||
24 | tax shall be collected by the
Department of Revenue for a | ||||||
25 | county water commission. The tax must be paid
to the State, or | ||||||
26 | an exemption determination must be obtained from the
Department |
| |||||||
| |||||||
1 | of Revenue, before the title or certificate of registration for
| ||||||
2 | the property may be issued. The tax or proof of exemption may | ||||||
3 | be
transmitted to the Department by way of the State agency | ||||||
4 | with which, or the
State officer with whom, the tangible | ||||||
5 | personal property must be titled or
registered if the | ||||||
6 | Department and the State agency or State officer
determine that | ||||||
7 | this procedure will expedite the processing of applications
for | ||||||
8 | title or registration.
| ||||||
9 | The Department shall have full power to administer and | ||||||
10 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
11 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
12 | interest so collected in the manner
hereinafter provided; and | ||||||
13 | to determine all rights to credit memoranda or
refunds arising | ||||||
14 | on account of the erroneous payment of tax, penalty or
interest | ||||||
15 | hereunder. In the administration of, and compliance with this
| ||||||
16 | paragraph, the Department and persons who are subject to this | ||||||
17 | paragraph
shall have the same rights, remedies, privileges, | ||||||
18 | immunities, powers and
duties, and be subject to the same | ||||||
19 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
20 | exemptions and definitions of terms and employ the
same modes | ||||||
21 | of procedure, as are prescribed in Sections 2 (except the
| ||||||
22 | definition of "retailer maintaining a place of business in this | ||||||
23 | State"), 3
through 3-80 (except provisions pertaining to the | ||||||
24 | State rate of tax,
and except provisions concerning collection | ||||||
25 | or refunding of the tax by
retailers, and except that food for | ||||||
26 | human consumption that is to be
consumed off the premises where |
| |||||||
| |||||||
1 | it is sold (other than alcoholic beverages,
soft drinks, and | ||||||
2 | food that has been prepared for immediate consumption)
and | ||||||
3 | prescription and nonprescription medicines, drugs, medical | ||||||
4 | appliances
and insulin, urine testing materials, syringes, and | ||||||
5 | needles used by
diabetics, for human use, shall not be subject | ||||||
6 | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | ||||||
7 | portions pertaining to claims by retailers
and except the last | ||||||
8 | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | ||||||
9 | and Section 3-7 of the Uniform Penalty and Interest Act that | ||||||
10 | are
not inconsistent with this paragraph, as fully as if those | ||||||
11 | provisions were
set forth herein.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under this
paragraph to a claimant instead of issuing a | ||||||
14 | credit memorandum, the Department
shall notify the State | ||||||
15 | Comptroller, who shall cause the order
to be drawn for the | ||||||
16 | amount specified, and to the person named, in the
notification | ||||||
17 | from the Department. The refund shall be paid by the State
| ||||||
18 | Treasurer out of a county water commission tax fund established
| ||||||
19 | under paragraph (g) of this Section.
| ||||||
20 | (e) A certificate of registration issued by the State | ||||||
21 | Department of
Revenue to a retailer under the Retailers' | ||||||
22 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
23 | shall permit the registrant to engage in a
business that is | ||||||
24 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
25 | this Section and no additional registration shall be required | ||||||
26 | under
the tax. A certificate issued under the Use Tax Act or |
| |||||||
| |||||||
1 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
2 | tax imposed under paragraph (c)
of this Section.
| ||||||
3 | (f) Any ordinance imposing or discontinuing any tax under | ||||||
4 | this Section
shall be adopted and a certified copy thereof | ||||||
5 | filed with the Department on
or before June 1, whereupon the | ||||||
6 | Department of Revenue shall proceed to
administer and enforce | ||||||
7 | this Section on behalf of the county water
commission as of | ||||||
8 | September 1 next following the adoption and filing.
Beginning | ||||||
9 | January 1, 1992, an ordinance or resolution imposing or
| ||||||
10 | discontinuing the tax hereunder shall be adopted and a | ||||||
11 | certified copy
thereof filed with the Department on or before | ||||||
12 | the first day of July,
whereupon the Department shall proceed | ||||||
13 | to administer and enforce this
Section as of the first day of | ||||||
14 | October next following such adoption and
filing. Beginning | ||||||
15 | January 1, 1993, an ordinance or resolution imposing or
| ||||||
16 | discontinuing the tax hereunder shall be adopted and a | ||||||
17 | certified copy
thereof filed with the Department on or before | ||||||
18 | the first day of October,
whereupon the Department shall | ||||||
19 | proceed to administer and enforce this
Section as of the first | ||||||
20 | day of January next following such adoption and filing.
| ||||||
21 | (g) The State Department of Revenue shall, upon collecting | ||||||
22 | any taxes as
provided in this Section, pay the taxes over to | ||||||
23 | the State Treasurer as
trustee for the commission. The taxes | ||||||
24 | shall be held in a trust fund outside
the State Treasury. On or | ||||||
25 | before the 25th day of each calendar month, the
State | ||||||
26 | Department of Revenue shall prepare and certify to the |
| |||||||
| |||||||
1 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
2 | the commission, which shall be
the then balance in the fund, | ||||||
3 | less any amount determined by the Department
to be necessary | ||||||
4 | for the payment of refunds. Within 10 days after receipt by
the | ||||||
5 | Comptroller of the certification of the amount to be paid to | ||||||
6 | the
commission, the Comptroller shall cause an order to be | ||||||
7 | drawn for the payment
for the amount in accordance with the | ||||||
8 | direction in the certification. | ||||||
9 | (h) If, on or after January 1, 2014, the proceeds from a | ||||||
10 | tax imposed pursuant to this Section are not fully used for | ||||||
11 | capital infrastructure and related costs, then the county may | ||||||
12 | no longer impose or collect that tax.
| ||||||
13 | (Source: P.A. 92-221, eff. 8-2-01; 93-1068, eff. 1-15-05.)
| ||||||
14 | Section 20. The State Mandates Act is amended by adding | ||||||
15 | Section 8.34 as follows:
| ||||||
16 | (30 ILCS 805/8.34 new) | ||||||
17 | Sec. 8.34. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
18 | of this Act, no reimbursement by the State is required for the | ||||||
19 | implementation of any mandate created by this amendatory Act of | ||||||
20 | the 96th General Assembly.
| ||||||
21 | Section 97. Severability. The provisions of this Act are | ||||||
22 | severable under Section 1.31 of the Statute on Statutes.
| ||||||
23 | Section 99. Effective date. This Act takes effect upon |
| |||||||
| |||||||
1 |