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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB5015
Introduced 02/05/04, by Jim Sacia SYNOPSIS AS INTRODUCED: |
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Creates the Premier Resort
Areas Act. Provides that the governing body of
a
municipality or county may enact an ordinance or adopt a resolution declaring
itself (for a county, the unincorporated areas only) to be
a premier resort area if at least 40% of the equalized assessed value of the
taxable
commercial property within the municipality or unincorporated areas of the
county is used by
tourism-related
retailers. Authorizes a premier resort area to impose an occupation or service
tax on
tourism-related retailers at a rate of 0.5% of the gross receipts from sales of
tangible
personal property at retail or 0.5% of the gross receipts from the selling
price of
all tangible
personal property transferred as an incident to a sale of service, as
appropriate. Authorizes intergovernmental cooperation agreements between 2 or
more
premier resort areas.
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A BILL FOR
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HB5015 |
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LRB093 17684 SJM 43360 b |
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| AN ACT concerning taxes.
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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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| Section 1. Short title. This Act may be cited as the |
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| Premier Resort Areas
Act.
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| Section 5. Definitions. In this Act:
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| "Infrastructure expenses" means the costs of purchasing, |
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| constructing, or
improving any of the following: parking lots; |
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| access ways; transportation
facilities, including roads
and
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| bridges; sewer and water facilities; parks, boat ramps, |
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| beaches, and other
recreational
facilities; fire fighting |
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| equipment; police vehicles; ambulances; and other
equipment or
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| materials dedicated to public safety or public works.
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| "Premier resort area" means a county or municipality whose |
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| governing body
enacts an ordinance or adopts a resolution under |
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| Section 10.
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| "Tourism-related retailers" means retailers classified in |
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| the North
American Industry Classification System, 1997 |
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| edition, as updated,
published by the U.S. office of management
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| and
budget under the following industry numbers:
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| (1) 31133 Confectionery Manufacturing from Purchased |
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| Chocolate.
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| (2) 31134 Nonchocolate Confectionery Manufacturing.
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| (3) 311811 Retail Bakeries.
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| (4) 44313 Camera and Photographic Supplies Stores.
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| (5) 445291 Baked Goods Stores.
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| (6) 445292 Confectionery and Nut Stores.
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| (7) 445299 All Other Specialty Food Stores.
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| (8) 44531 Beer, Wine, and Liquor Stores.
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| (9) 44611 Pharmacies and Drug Stores.
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| (10) 44711 Gasoline Stations with Convenience Store.
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| (11) 44719 Other Gasoline Stations.
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HB5015 |
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LRB093 17684 SJM 43360 b |
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| (12) 45111 Sporting Goods Stores.
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| (13) 45291 Warehouse Clubs and Superstores.
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| (14) 45299 All Other General Merchandise Stores.
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| (15) 45322 Gift, Novelty, and Souvenir Stores.
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| (16) 48711 Scenic and Sightseeing Transportation, Land.
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| (17) 48721 Scenic and Sightseeing Transportation, Water.
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| (18) 48799 Scenic and Sightseeing Transportation, Other.
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| (19) 532292 Recreational Goods Rental.
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| (20) 561599 All Other Travel Arrangement and Reservation |
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| Services.
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| (21) 61162 Sports and Recreation Instruction.
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| (22) 611699 All Other Miscellaneous Schools and |
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| Instruction.
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| (23) 71111 Theater Companies and Dinner Theaters.
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| (24) 71119 Other Performing Arts Companies.
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| (25) 711212 Racetracks.
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| (26) 711219 Other Spectator Sports.
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| (27) 71131 Promoters of Performing Arts, Sports, and |
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| Similar Events with
Facilities.
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| (28) 71132 Promoters of Performing Arts, Sports, and |
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| Similar Events without
Facilities.
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| (29) 71219 Nature Parks and Other Similar Institutions.
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| (30) 71311 Amusement and Theme Parks.
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| (31) 71312 Amusement Arcades.
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| (32) 71321 Casinos (except Casino Hotels).
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| (33) 71329 Other Gambling Industries.
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| (34) 71391 Golf Courses and Country Clubs.
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| (35) 71392 Skiing Facilities.
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| (36) 71394 Fitness and Recreational Sports Centers.
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| (37) 71399 All Other Amusement and Recreation Industries.
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| (38) 72111 Hotels (except Casino Hotels) and Motels.
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| (39) 72112 Casino Hotels.
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| (40) 721191 Bed-and-Breakfast Inns.
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| (41) 721199 All Other Traveler Accommodation.
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| (42) 721211 RV (Recreational Vehicle) Parks and |
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| Campgrounds.
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LRB093 17684 SJM 43360 b |
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| (43) 721214 Recreational and Vacation Camps (except |
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| Campgrounds).
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| (44) 72211 Full-Service Restaurants.
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| (45) 722211 Limited-Service Restaurants.
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| (46) 722212 Cafeterias.
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| (47) 722213 Snack and Nonalcoholic Beverage Bars.
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| (48) 72231 Food Service Contractors.
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| (49) 72232 Caterers.
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| (50) 72241 Drinking Places (Alcoholic Beverages).
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| Section 10. Premier resort area creation.
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| (a) The governing body of a municipality or county, by a |
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| two-thirds vote of
the
members of the governing body who are |
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| present when the vote is taken, may enact
an
ordinance or adopt |
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| a resolution declaring the municipality or the
unincorporated |
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| areas of the county, as appropriate, to be a premier resort |
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| area
if
at least 40%
of the equalized assessed value of the |
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| taxable commercial property within the
municipality or |
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| unincorporated areas of the county is used by tourism-related
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| retailers.
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| (b) A municipality or county that is a premier resort area |
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| may impose the tax
under Section 20.
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| (c) If 2 or more contiguous municipalities or counties or |
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| any combination of
these
that are premier resort areas each |
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| impose the tax under Section 20, they may
enter into
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| intergovernmental cooperation agreements under the |
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| Intergovernmental
Cooperation Act
to cooperate in paying for |
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| infrastructure expenses, in addition to any other
authority |
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| they
have to act under that Act.
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| (d) The proceeds from a tax that is imposed under Section |
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| 20 may be used only
to
pay for infrastructure expenses within |
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| the jurisdiction of a premier resort
area.
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| Section 15. Jurisdiction. The jurisdiction of a premier |
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| resort area is
coterminous
with the boundaries of a |
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| municipality or the unincorporated areas of a county
whose |
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HB5015 |
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LRB093 17684 SJM 43360 b |
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| governing body enacts an
ordinance or adopts a resolution under |
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| subsection (a) of Section 10, or with
the
boundaries of
2 or |
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| more municipalities or the
unincorporated areas of 2 or more |
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| counties or any combination of these that
enter
into a
contract |
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| under subsection (c) of Section 10.
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| Section 20. Retailers' occupation and service occupation |
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| taxes.
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| (a) Except as provided in subsection (c), a municipality, |
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| within the
boundaries of the municipality, or a county, with
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| respect to the
unincorporated areas of the county, all of
which |
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| is
included in a premier resort area, may, by ordinance or |
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| resolution, impose a
tax upon
tourism related retailers at a |
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| rate of 0.5% of the gross receipts from sales of
tangible
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| personal property at retail.
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| (b) Except as provided in subsection (c), a municipality, |
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| within the
boundaries of the municipality, or a county, with
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| respect to the
unincorporated areas of the county, all of
which |
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| is
included in a premier resort area, may, by ordinance or |
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| resolution, impose a
tax upon
tourism related retailers engaged |
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| in the municipality or unincorporated areas
of the county in |
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| the business
of making
sales of service at a rate of 0.5% of |
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| the gross receipts from selling price of
all tangible
personal |
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| property transferred by the servicemen as an incident to a sale |
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| of
service. No tax
may be imposed by a premier resort area |
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| pursuant to subsection (a) unless the
premier
resort area also |
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| imposes a tax at the same rate under this subsection (b).
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| (c) A municipality may impose the tax under this Section in |
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| the municipality.
A county may impose the tax under this |
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| Section in the unincorporated areas of
the county.
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| (d) Nothing in this Section shall be construed to authorize |
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| a premier resort
area to
impose a tax upon the privilege of |
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| engaging in any business that under the
Constitution of
the |
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| United States may not be made the subject of taxation by this |
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| State.
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HB5015 |
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LRB093 17684 SJM 43360 b |
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| Section 25. Administration. The tax imposed by a premier |
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| resort area under
this
Act and all civil penalties that may be |
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| assessed as an incident to that tax
shall
be collected
and |
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| enforced by the State Department of Revenue. The certificate of
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| registration that is
issued by the Department to a retailer |
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| under the Retailers' Occupation Tax Act
or under
the Service |
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| Occupation Tax Act shall permit the retailer to engage in a
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| business that is
taxable under any ordinance or resolution |
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| enacted pursuant to this Act without
registering
separately |
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| with the Department under that ordinance or resolution or under |
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| this
Act. The
Department shall have full power to administer |
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| and enforce this Act; to collect
all taxes
and penalties due |
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| under this Act; to dispose of taxes and penalties so
collected |
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| in the
manner provided in this Section; and to determine all |
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| rights to credit
memoranda
arising on
account of the erroneous |
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| payment of tax or penalty under this Act. In the
administration
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| of and compliance with this Act, the Department and persons who |
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| are subject to
this Act
shall have the same rights, remedies, |
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| privileges, immunities, powers, and
duties, and be
subject to |
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| the same conditions, restrictions, limitations, penalties, and
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| definitions of terms,
and employ the same modes of procedure, |
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| as are prescribed in Sections 1, 1a,
1a-1, 1d,
1e, 1f, 1i, 1j, |
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| 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions
other |
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| than the
State rate of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, |
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| 5h, 5i, 5j, 5k, 5l, 6,
6a, 6b, 6c, 7, 8, 9, 10,
11, 12, and 13 |
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| of the Retailers' Occupation Tax Act, with respect to the
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| retailer's
occupation tax imposed under this Act, and Sections |
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| 1a-1, 2, 2a, 3 through 3-50
(in
respect to all provisions other |
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| than the State rate of tax), 4 (except that the
reference to |
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| the State shall be to the taxing premier resort area), 5, 7, 8
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| (except that the
jurisdiction to which the tax shall be a debt |
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| to the extent indicated in that
Section 8 shall
be the taxing |
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| premier resort area), 9 (except as to the disposition of taxes
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| and penalties
collected, and except that the returned |
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| merchandise credit for this premier
resort area tax
may not be |
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| taken against any State tax), 10, 11, 12 (except the reference
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HB5015 |
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LRB093 17684 SJM 43360 b |
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| to
Section 2b of the Retailers' Occupation Tax Act), 13 (except |
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| that any reference
to the
State shall mean the taxing premier |
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| resort area), the first paragraph of
Section 15, 16, 17,
18, |
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| 19, and 20 of the Service Occupation Tax Act, with respect to |
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| the service
occupation
tax imposed under this Act, and Section |
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| 3-7 of the Uniform Penalty and Interest
Act, as
fully as if |
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| those provisions were set forth in this Section.
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| Persons subject to any tax imposed pursuant to the |
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| authority granted in this
Act
may reimburse themselves for |
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| their seller's tax liability under this Act by
separately |
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| stating
the tax as an additional charge, which charge may be |
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| stated in combination, in
a single
amount, with State tax that |
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| sellers are required to collect under the Use Tax
Act, pursuant
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| to such bracket schedules as the Department may prescribe.
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| If the Department determines that a refund should be made |
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| under this Act to a
claimant, instead of issuing a credit |
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| memorandum, the Department shall notify
the State
Comptroller, |
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| who shall cause the order to be drawn for the amount specified |
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| and
to the
person named in the notification from the |
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| Department. The refund shall be paid
by the
State Treasurer out |
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| of the premier resort area retailers' occupation tax fund.
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| The Department shall forthwith pay over to the State |
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| Treasurer, ex officio,
as
trustee, all taxes and penalties |
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| collected under this Act. On or before the
25th day of each
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| calendar month, the Department shall prepare and certify to the |
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| Comptroller the
disbursement of stated sums of money to named |
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| premier resort areas, the premier
resort
areas to be those from |
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| which retailers have paid taxes or penalties under this
Act to |
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| the
Department during the second preceding calendar month. The |
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| amount to be paid to
each
premier resort area shall be the |
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| amount (not including credit memoranda)
collected under
this |
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| Act during the second preceding calendar month by the |
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| Department plus an
amount
the Department determines is |
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| necessary to offset any amounts that were
erroneously paid
to a |
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| different taxing body, and not including an amount equal to the |
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| amount of
refunds
made during the second preceding calendar |
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HB5015 |
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LRB093 17684 SJM 43360 b |
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| month by the Department on behalf of
the
premier resort area, |
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| and not including any amount that the Department
determines is
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| necessary to offset any amounts that were payable to a |
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| different taxing body
but were
erroneously paid to the premier |
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| resort area. Within 10 days after receipt by
the
Comptroller of |
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| the disbursement certification to the premier resort areas
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| provided for in
this Section to be given to the Comptroller by |
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| the Department, the Comptroller
shall
cause the orders to be |
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| drawn for the respective amounts in accordance with the
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| directions
contained in the certification.
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| An ordinance or resolution imposing or discontinuing the |
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| tax under this Act
or
effecting a change in the rate of tax |
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| shall either (i) be adopted and a
certified copy
thereof filed |
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| with the Department on or before the first day of April,
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| whereupon the
Department shall proceed to administer and |
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| enforce the tax imposed under this
Act as of
the first day of |
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| July next following the adoption and filing; or (ii) be
adopted |
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| and a
certified copy thereof filed with the Department on or |
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| before the first day of
October,
whereupon the Department shall |
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| proceed to administer and enforce the tax
imposed under
this |
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| Act as of the first day of January next following the adoption |
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| and filing.
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| When certifying the amount of a monthly disbursement to a |
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| premier resort area
of
the tax imposed under this Act, the |
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| Department shall increase or decrease the
amount by
an amount |
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| necessary to offset any misallocation of previous |
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| disbursements. The
offset
amount shall be the amount |
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| erroneously disbursed within the previous 6 months
from the
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| time a misallocation is discovered.
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| The Department may adopt rules interpreting the |
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| classifications under the
definition of "tourism-related |
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| retailers" and specifying means of determining
the
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| classification of a business. If there is a dispute whether a |
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| business is a
tourism-related
retailer, the Department's |
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| decision is final.
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