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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by changing |
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| Sections 5-1012, 5-1024, and 5-15003 and by adding the heading |
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| of Div. 5-43 and Sections 5-43000, 5-43005, 5-43010, 5-43015, |
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| 5-43020, 5-43025, 5-43030, 5-43035, 5-43040, 5-43045, 5-43050, |
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| 5-43055, 5-43060, and 5-43065 as follows:
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| (55 ILCS 5/5-1012) (from Ch. 34, par. 5-1012)
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| Sec. 5-1012. Issuance of county bonds. When the county |
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| board of any
county deems it necessary to issue county bonds to |
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| enable them to perform
any of the duties imposed upon them by |
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| law, they may, by an order, entered
of record, specifying the |
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| amount of bonds required, and the object for
which they are to |
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| be issued, submit to the legal voters of their county, at
any |
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| election, the question of issuing such county bonds. The county |
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| board
shall certify the question to the proper election |
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| officials who shall
submit the question at an election in |
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| accordance with the general election
law. The amount of the |
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| bonds so issued shall not exceed, including the then
existing |
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| indebtedness of the county, 5.75% of the value of such
taxable
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| property of such county, as ascertained by the assessment for |
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| the State and
county tax for the preceding year or, until |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| January 1, 1983, if greater,
the sum that is produced by |
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| multiplying the county's 1978 equalized
assessed valuation by |
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| the debt limitation percentage in effect on January
1, 1979. |
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| For the purposes of calculating the rate limitation, the amount |
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| of any bonds or indebtedness transferred to a successor county |
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| under Division 135 of the Illinois Municipal Code or the Water |
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| Commission Act of 1985 pursuant to this amendatory Act of the |
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| 96th General Assembly shall be excluded. The proposition shall |
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| be in substantially the following form: "For
county bonds", or |
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| "Against county bonds", and if a majority of the votes on
that |
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| question shall be "For county bonds", such county board may |
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| issue such
bonds in such denominations as the county board may |
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| determine of not less
than $25 each, payable respectively, in |
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| not less than one, nor more than 20
years, with interest |
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| payable annually or semi-annually, at the rate of not
more than |
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| the greater of (i) the maximum rate authorized by the Bond
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| Authorization Act, as amended at the time of the making of the |
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| contract, or
(ii) 8% per annum. This Section shall not require |
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| submission to the voters
of the county of bond issues |
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| authorized to be issued without such
submission to the voters |
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| under Section 5-1027 or 5-1062 or under Division 5-33,
6-6, 6-8 |
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| or 6-27 of this Code.
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| With respect to instruments for the payment of money issued |
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| under this
Section or its predecessor either before, on, or |
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| after the effective date
of Public Act 86-4, it is and always |
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| has been the intention of the General
Assembly (i) that the |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| Omnibus Bond Acts are and always have been
supplementary grants |
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| of power to issue instruments in accordance with the
Omnibus |
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| Bond Acts, regardless of any provision of this Act or "An Act |
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| to
revise the law in relation to counties", approved March 31, |
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| 1874, that may
appear to be or to have been more restrictive |
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| than those Acts, (ii) that
the provisions of this Section or |
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| its predecessor are not a limitation on
the supplementary |
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| authority granted by the Omnibus Bond Acts, and (iii)
that |
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| instruments issued under this Section or its predecessor within |
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| the
supplementary authority granted by the Omnibus Bond Acts |
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| are not invalid
because of any provision of this Act or "An Act |
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| to revise the law in
relation to counties", approved March 31, |
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| 1874, that may appear to be or to
have been more restrictive |
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| than those Acts.
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| (Source: P.A. 90-655, eff. 7-30-98.)
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| (55 ILCS 5/5-1024) (from Ch. 34, par. 5-1024)
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| Sec. 5-1024. Taxes. A county board may cause to be levied |
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| and
collected annually, except as hereinafter provided, taxes |
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| for county
purposes, including all purposes for which money may |
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| be raised by the
county by taxation, in counties having 80,000 |
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| or more but less than
3,000,000 inhabitants at a rate not |
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| exceeding .25%, of the value as
equalized or assessed by the |
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| Department of Revenue; in counties with less
than 80,000 but |
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| more than 15,000 inhabitants at a rate not exceeding .27%,
of |
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| the value as equalized or assessed by the Department of |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| Revenue; in
counties with less than 80,000 inhabitants which |
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| have authorized a tax by
referendum under Section 7-2 of the |
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| Juvenile Court Act prior to the
effective date of this |
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| amendatory Act of 1985, at a rate not exceeding
.32%, of the |
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| value as equalized or assessed by the Department of Revenue;
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| and in counties with 15,000 or fewer inhabitants at a rate not |
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| exceeding
.37%, of the value as equalized or assessed by the |
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| Department of Revenue;
and in counties having 3,000,000 or more |
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| inhabitants for each even numbered
year, subject to the |
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| abatement requirements hereinafter provided, at a rate
not |
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| exceeding .39% of the value, as equalized or assessed by the |
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| Department
of Revenue, and for each odd numbered year, subject |
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| to the abatement
requirements hereinafter provided, at a rate |
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| not exceeding .35% of the
value as equalized or assessed by the |
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| Department of Revenue, except taxes
for the payment of interest |
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| on and principal of bonded indebtedness
heretofore duly |
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| authorized for the
construction of State aid roads in the
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| county as defined in "An Act to revise the law in relation to |
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| roads and
bridges", approved June 27, 1913, or for the |
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| construction of
county highways as defined in the Illinois |
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| Highway Code, and except taxes
for the payment of
interest on |
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| and principal of bonded indebtedness duly authorized without a
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| vote of the people of the county, and except taxes authorized |
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| as additional
by a vote of the people of the county, and except |
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| taxes for working cash
fund purposes, and except taxes as |
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| authorized by Sections 5-601, 5-602,
5-603, 5-604 and 6-512 of |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| the Illinois Highway Code, and except taxes
authorized under |
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| Section 7 of the Village
Library Act, and except
taxes levied |
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| to pay the annual rent payments due under a lease entered into
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| by the county with a Public Building Commission as authorized |
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| by Section 18
of the Public Building Commission Act, and except |
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| taxes levied under
Division 6-3, and
except taxes levied for |
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| general assistance for needy persons in counties
under |
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| commission form of government and except taxes levied under the
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| County Care for Persons with Developmental Disabilities Act, |
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| and except taxes levied
under the Community Mental Health Act, |
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| and except taxes levied under
Section 5-1025 to pay the |
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| expenses of elections and except taxes levied
under "An Act to |
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| provide the manner of levying or
imposing taxes for the
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| provision of special services to areas within the boundaries of |
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| home rule
units and non-home rule municipalities and counties", |
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| approved September
21, 1973, and except taxes levied under |
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| Section 3a of the Revenue Act of
1939 for the purposes of |
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| helping to pay for the expenses of the assessor's
office, and |
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| except taxes levied under Division 5-21,
and except taxes
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| levied pursuant to Section 19 of "The Illinois Emergency
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| Services and Disaster Agency Act of 1975", as now or hereafter |
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| amended,
and except taxes levied pursuant to Division 5-23, and |
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| except taxes levied
under Section 5 of
the County
Shelter Care |
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| and Detention Home Act, and
except taxes levied under the |
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| Children's Advocacy Center Act, and except
taxes levied under |
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| Section 9-107 of the Local Governmental and Governmental
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| Employees Tort Immunity Act , and except taxes levied under |
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| Section 2 of the Water Commission Act of 1985 by a successor |
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| county as provided under Division 5-43 of the Counties Code .
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| Those taxes a county has levied and excepted from the rate |
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| limitation
imposed by this Section or Section 25.05 of "An Act |
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| to revise the law in
relation to counties", approved March 31, |
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| 1874, in reliance on this amendatory
Act of 1994 are not |
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| invalid because of any provision of this Section
that may be |
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| construed to or may have been construed to restrict or limit |
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| those
taxes
levied and those taxes are hereby validated.
This |
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| validation of taxes levied applies to all cases pending on or |
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| after the
effective
date of this amendatory Act of 1994.
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| Nothing contained in this amendatory Act of 1994 shall be |
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| construed to
affect the application of the Property Tax |
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| Extension Limitation Law.
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| Any tax levied for general assistance for needy persons in |
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| any county in
addition to and in excess of the maximum levy |
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| permitted by this Section
for general county purposes shall be |
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| paid into a special fund in the
county treasury and used only |
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| for the purposes for which it is levied
except that any excess |
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| in such fund over the amount needed for general
assistance may |
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| be used for County Nursing Home purposes and shall not
exceed |
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| .10% of the value, as equalized or assessed by the Department |
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| of
Revenue. Any taxes levied for general assistance pursuant to |
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| this Section
may also be used for the payment of warrants |
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| issued against and in
anticipation of such taxes and accrued |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| interest thereon and may also be
used for the payment of costs |
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| of administering such general assistance.
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| In counties having 3,000,000 or more inhabitants, taxes |
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| levied for
any year for any purpose or purposes, except amounts |
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| levied for the
payment of bonded indebtedness or interest |
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| thereon and for pension fund
purpose, and except taxes levied |
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| to pay the annual rent payments due
under a lease entered into |
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| by the county with a Public Building
Commission as authorized |
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| by Section 18 of the Public Building
Commission Act, are |
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| subject to the
limitation that they shall not exceed the |
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| estimated amount of taxes to
be levied for the year for the |
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| purpose or
purposes as determined in
accordance with Section |
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| 6-24001 and set forth in the annual
appropriation bill of the |
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| county and in ascertaining the rate per cent
that will produce |
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| the amount of any tax levied in any county, the
county clerk |
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| shall not add to the tax or rate any sum or amount to
cover the |
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| loss and cost of collecting the tax, except in the case of
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| amounts levied for the payment of bonded indebtedness or |
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| interest
thereon, and in the case of amounts levied for pension |
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| fund purposes,
and except taxes levied to pay the annual rent |
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| payments due under a
lease entered into by the county with a |
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| Public Building Commission as
authorized by Section 18 of the |
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| Public Building Commission Act.
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| In counties having a population of 3,000,000 or more |
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| inhabitants, the
county clerk shall in each even numbered year, |
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| before extending the
county tax for the year, reduce the levy |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| for county purposes
for the
year (exclusive of levies for |
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| payment of indebtedness and payment of
interest on and |
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| principal of bonded indebtedness as aforesaid, and
exclusive of |
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| county highway taxes as aforesaid, and exclusive of pension
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| fund taxes, and except taxes levied to pay the annual rent |
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| payments due
under a lease entered into by the county with a |
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| Public Building
Commission as authorized by Section 18 of the |
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| Public Building
Commission Act) in the manner described
and in |
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| an amount to be determined as follows: If the amount received
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| from the collection of the tax levied in the last preceding |
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| even
numbered year for county purposes as aforesaid, as shown |
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| by the county
treasurer's final settlement for the last |
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| preceding even numbered year
and also by subsequent receipts of |
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| delinquent taxes for the county
purposes fund levied for the |
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| last preceding even numbered year, equals
or exceeds the amount |
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| produced by multiplying the rate extended for the
county |
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| purposes for the last preceding even numbered year by the total
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| assessed valuation of all property in the county used in the |
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| year for
purposes of state and county taxes, and by deducting |
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| therefrom the
amount appropriated to cover the loss and cost of |
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| collecting taxes to be
levied for the county purposes fund for |
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| the last preceding even
numbered year, the clerk in determining |
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| the rate per cent to be extended
for the county purposes fund |
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| shall deduct from the amount of the levy
certified to him for |
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| county purposes as aforesaid for even numbered
years the amount |
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| received by the county clerk or withheld by the county
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| treasurer from other municipal corporations within the county |
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| as their
pro rata share of election expenses for the last |
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| preceding even numbered
year, as authorized in Sections 13-11, |
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| 13-12, 13-13 and 16-2 of the
Election Code, and
the clerk in |
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| these counties shall extend only the net amount remaining
after |
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| such deductions.
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| The foregoing limitations upon tax rates, insofar as they |
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| are
applicable to counties having less than 3,000,000 |
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| inhabitants, may be
increased or decreased under the referendum |
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| provisions of the General
Revenue Law of Illinois and there |
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| shall be no limit on the rate of
tax for county purposes that |
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| may be levied by a county
so long as any increase in the rate is |
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| authorized by
referendum in that county.
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| Any county having a population of less than 3,000,000 |
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| inhabitants
that has determined to change its fiscal year may, |
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| as a means of
effectuating a change, instead of levying taxes |
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| for a one-year
period, levy taxes for a period greater or less |
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| than a year as may be
necessary.
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| In counties having less than 3,000,000 inhabitants, in |
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| ascertaining
the rate per cent that will produce the amount of |
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| any tax levied in that
county, the County Clerk shall not add |
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| to the tax or rate any sum
or amount to cover the loss and cost |
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| of collecting the tax except in the
case of amounts levied for |
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| the payment of bonded indebtedness or
interest thereon and in |
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| the case of amounts levied for pension fund
purposes and except |
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| taxes levied to pay the annual rent payments due
under a lease |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| entered into by the county with a Public Building
Commission as |
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| authorized by Section 18 of the Public Building
Commission Act.
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| A county shall not have its maximum tax rate reduced as a |
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| result of a
population increase indicated by the 1980 federal |
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| census.
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| (Source: P.A. 91-51, eff. 6-30-99.)
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| (55 ILCS 5/5-15003) (from Ch. 34, par. 5-15003)
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| Sec. 5-15003. Department of public works. The county board |
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| may establish a department of public works with
authority to |
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| exercise complete supervision in such county over any of the
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| projects authorized by this Division in either of the methods
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| designated hereafter.
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| A. The county board may employ a superintendent of public |
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| works and such
other employees for the administration of the |
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| department as may be
necessary. The superintendent shall be a |
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| registered professional engineer
and shall have complete |
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| authority to supervise and manage the department; or
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| B. Each county public works department shall be managed by |
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| a board of
public works, consisting of 5 members appointed by |
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| the President and
Chairman of the county board, with the |
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| approval of the county board, for a
3 year term, except that of |
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| the first appointees, 2 shall serve for one
year, 2 for 2 |
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| years, and one for 3 years. The term of office of original
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| appointees shall be regarded as beginning on July 1, following |
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| their
appointment, and the term of all members shall continue |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| until their
successors are appointed. At least 2 members must |
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| be elected officials of
municipalities within the county whose |
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| terms of office within the
municipalities will not expire prior |
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| to the termination of appointment
hereunder, one member must be |
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| a member of the county board whose term of
office will not |
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| expire prior to the termination of appointment hereunder,
one |
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| member must be a trustee of a Sanitary District within the |
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| county whose
term of office will not expire prior to the |
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| termination of appointment
hereunder, and one member must be |
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| chosen to represent the Conservation and
Public Health |
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| interests. The members of the board shall receive
compensation |
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| as provided by the county board. The board of public works may
|
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| employ a superintendent of public works and any other employees |
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| for the
administration of the department as may be necessary. |
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| The superintendent
must be a registered professional engineer. |
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| Any county may advance general
funds for necessary studies or |
17 |
| engineering for a project to be financed by
revenue bonds and |
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| be reimbursed by the proceeds of such bonds. Any county
may |
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| purchase such bonds with funds derived solely from the County |
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| Retailers
Occupation Tax.
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| A county to which governance and legislative authority over |
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| a water commission has been transferred and consolidated under |
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| Division 5-43 shall, by ordinance, establish a Water |
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| Distribution Committee. The Water Distribution Committee shall |
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| consist of equal numbers of county board members and municipal |
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| representatives from each county board district and any other |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| members as may be determined by the county and municipal |
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| members. |
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| The county board members shall be appointed as provided by |
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| the rules of the county board. Municipal members from each |
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| county board district or other represented area shall be |
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| appointed by a majority vote of the mayors of those |
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| municipalities that have the greatest percentage of their |
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| respective populations residing in the county board district or |
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| other represented area. Persons appointed to the Committee must |
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| have knowledge of and experience in management, finance, |
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| engineering, or other professional qualifications. All |
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| municipal and county board representatives shall be entitled to |
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| a vote. No Committee member shall receive a salary or |
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| compensation for service other than as provided by rule of the |
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| county board. Officers of the Committee shall include a chair |
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| to be selected by the chairperson of the county board and a |
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| vice-chair to be selected by the municipal representatives. The |
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| county clerk and treasurer shall perform their respective |
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| functions as for other county committees and departments. |
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| The principal duties of the Water Distribution Committee |
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| shall be to provide recommendations related to the exercise of |
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| the county's powers vested in the county under Division 5-43 |
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| and shall have such direct administrative responsibilities |
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| over the water distribution from the county distribution system |
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| to the municipal water systems as shall be assigned by the |
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| county board. The Water Distribution Committee shall have no |
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LRB096 06644 RLJ 16728 b |
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| duties related to a county's public works water system, which |
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| shall continue to be administered in accordance with paragraphs |
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| A. or B. of this Section. |
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| The Water Distribution Committee shall provide for the |
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| proper and safe keeping of its permanent records and for the |
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| recording of the corporate action of the Committee. The |
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| Committee shall post on the county's official Internet website |
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| the following records and information: (i) minutes of meetings, |
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| (ii) contracts, (iii) purchase orders, (iv) advertisements for |
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| bids, (v) and any vendor doing business with the Committee. |
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| (Source: P.A. 86-962.)
|
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| (55 ILCS 5/Div. 5-43 heading new) |
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| Division 5-43. Water Distribution Powers |
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| (55 ILCS 5/5-43000 new) |
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| Sec. 5-43000. Purpose and findings. It is the purpose of |
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| this Division 5-43 to merge and consolidate county water |
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| commissions created under the provisions of Division 135 of the |
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| Illinois Municipal Code or the Water Commission Act of 1985 and |
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| to transfer governance of those water commissions to the county |
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| board of the primary county encompassing the municipality and |
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| units of local government served by the county water |
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| commission. |
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| The General Assembly finds that numerous economic |
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| challenges, unprecedented in scope and scale, confront the |
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SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
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| State. The General Assembly also finds that the State has a |
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| compelling interest in reducing the economic and |
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| administrative inefficiencies resulting from multiple units of |
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| local government conducting related public services. In |
5 |
| response to the realities of the current economic times, in an |
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| effort to increase administrative efficiency, and in an effort |
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| to reduce the multiplicity of units of local government |
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| conducting related public services, this Division 5-43 is |
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| intended to (i) preserve the separate and distinct public |
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| service of a county water commission to assure the sufficient |
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| and economic provision of a water distribution service within |
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| those county-wide areas in need, (ii) assign, merge, and |
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| consolidate governance and legislative authority assigned to |
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| water commission boards to the county of primary location, and |
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| (iii) maintain the independent power of municipalities to |
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| provide for the retail distribution of water to their residents |
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| and customers of their municipal waterworks systems. |
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| The changes made by this amendatory Act of the 96th General |
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| Assembly are intended to save costs by eliminating an |
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| unnecessary additional level of government, make the |
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| governance of the water distribution systems more responsive to |
22 |
| the electors and water users, serve more equitably the |
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| municipalities receiving water, ensure the financial viability |
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| of the water distribution systems, spread the costs of the |
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| water distribution systems more equitably among the users, |
26 |
| ensure proper financial and operational oversight, and ensure |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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. |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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. |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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. |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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. |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
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LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 31 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 32 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 33 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 34 - |
LRB096 06644 RLJ 16728 b |
|
|
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.
|
|
|
|
SB0580 Engrossed |
- 35 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 36 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 37 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 38 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |
|
|
|
SB0580 Engrossed |
- 39 - |
LRB096 06644 RLJ 16728 b |
|
|
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 |