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Sen. Dan Cronin
Filed: 4/14/2010
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LRB096 06644 RLJ 39965 a |
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| AMENDMENT TO SENATE BILL 580
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| AMENDMENT NO. ______. Amend Senate Bill 580, AS AMENDED, |
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| with reference to page and line numbers of Senate Amendment No. |
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| 3, on page 28, by replacing line 9 with the following: |
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| "changing Section 4 and by adding Sections 0.001 and 0.001a as |
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| follows"; and
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| on page 29, immediately below line 4, by inserting the |
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| following:
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| "(70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
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| Sec. 4. Taxes. |
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| (a) The board of commissioners of any county water |
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| commission
may, by ordinance, impose throughout the territory |
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| of the commission any or
all of the taxes provided in this |
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| Section for its corporate purposes.
On and after the effective |
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| date of this amendatory Act of the 96th General Assembly, all |
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| taxes imposed pursuant to this Section shall be used |
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LRB096 06644 RLJ 39965 a |
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| exclusively for capital infrastructure and related costs. |
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| However, no county water commission may impose any such tax |
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| unless the
commission certifies the proposition of imposing the |
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| tax to the proper
election officials, who shall submit the |
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| proposition to the voters residing
in the territory at an |
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| election in accordance with the general election
law, and the |
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| proposition has been approved by a majority of those voting on
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| the proposition.
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| The proposition shall be in the form provided in Section 5 |
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| or shall be
substantially in the following form:
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| -------------------------------------------------------------
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| Shall the (insert corporate
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| name of county water commission) YES
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| impose (state type of tax or ------------------------
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| taxes to be imposed) at the NO
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| rate of 1/4%?
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| -------------------------------------------------------------
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| Taxes imposed under this Section and civil penalties |
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| imposed
incident thereto shall be collected and enforced by the |
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| State Department of
Revenue. The Department shall have the |
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| power to administer and enforce the
taxes and to determine all |
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| rights for refunds for erroneous payments of
the taxes.
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| (b) The board of commissioners may impose a County Water |
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| Commission
Retailers' Occupation Tax upon all persons engaged |
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| in the business of
selling tangible personal property at retail |
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| in the territory of the
commission at a rate of 1/4% of the |
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LRB096 06644 RLJ 39965 a |
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| gross receipts from the sales made in
the course of such |
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| business within the territory. The tax imposed under
this |
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| paragraph and all civil penalties that may be assessed as an |
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| incident
thereof shall be collected and enforced by the State |
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| Department of Revenue.
The Department shall have full power to |
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| administer and enforce this
paragraph; to collect all taxes and |
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| penalties due hereunder; to dispose of
taxes and penalties so |
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| collected in the manner hereinafter provided; and to
determine |
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| all rights to credit memoranda arising on account of the
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| erroneous payment of tax or penalty hereunder. In the |
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| administration of,
and compliance with, this paragraph, the |
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| Department and persons who are
subject to this paragraph shall |
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| have the same rights, remedies, privileges,
immunities, powers |
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| and duties, and be subject to the same conditions,
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| restrictions, limitations, penalties, exclusions, exemptions |
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| and
definitions of terms, and employ the same modes of |
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| procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, |
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| 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions |
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| therein other than the State rate of tax
except that food for |
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| human consumption that is to be consumed off the
premises where |
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| it is sold (other than alcoholic beverages, soft drinks, and
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| food that has been prepared for immediate consumption) and |
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| prescription
and nonprescription medicine, drugs, medical |
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| appliances and insulin, urine
testing materials, syringes, and |
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| needles used by diabetics, for human use,
shall not be subject |
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| to tax hereunder), 2c, 3 (except as to the disposition
of taxes |
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LRB096 06644 RLJ 39965 a |
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| and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
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| 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
the |
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| Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
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| Penalty
and Interest Act, as fully as if those provisions were |
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| set forth herein.
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| Persons subject to any tax imposed under the authority |
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| granted in this
paragraph may reimburse themselves for their |
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| seller's tax liability
hereunder by separately stating the tax |
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| as an additional charge, which
charge may be stated in |
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| combination, in a single amount, with State taxes
that sellers |
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| are required to collect under the Use Tax Act and under
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| subsection (e) of Section 4.03 of the Regional Transportation |
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| Authority
Act, in accordance with such bracket schedules as the |
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| Department may prescribe.
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| Whenever the Department determines that a refund should be |
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| made under this
paragraph to a claimant instead of issuing a |
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| credit memorandum, the Department
shall notify the State |
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| Comptroller, who shall cause the warrant to be drawn
for the |
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| amount specified, and to the person named, in the notification
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| from the Department. The refund shall be paid by the State |
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| Treasurer out
of a county water commission tax fund established |
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| under paragraph (g) of
this Section.
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| For the purpose of determining whether a tax authorized |
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| under this paragraph
is applicable, a retail sale by a producer |
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| of coal or other mineral mined
in Illinois is a sale at retail |
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| at the place where the coal or other mineral
mined in Illinois |
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| is extracted from the earth. This paragraph does not
apply to |
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| coal or other mineral when it is delivered or shipped by the |
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| seller
to the purchaser at a point outside Illinois so that the |
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| sale is exempt
under the Federal Constitution as a sale in |
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| interstate or foreign commerce.
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| If a tax is imposed under this subsection (b) a tax shall |
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| also be
imposed under subsections (c) and (d) of this Section.
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| No tax shall be imposed or collected under this subsection |
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| on the sale of a motor vehicle in this State to a resident of |
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| another state if that motor vehicle will not be titled in this |
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| State.
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| Nothing in this paragraph shall be construed to authorize a |
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| county water
commission to impose a tax upon the privilege of |
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| engaging in any
business which 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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| (c) If a tax has been imposed under subsection (b), a
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| County Water Commission Service Occupation
Tax shall
also be |
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| imposed upon all persons engaged, in the territory of the
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| commission, in the business of making sales of service, who, as |
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| an
incident to making the sales of service, transfer tangible |
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| personal
property within the territory. The tax rate shall be |
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| 1/4% of the selling
price of tangible personal property so |
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| transferred within the territory.
The tax imposed under this |
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| paragraph and all civil penalties that may be
assessed as an |
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| incident thereof shall be collected and enforced by the
State |
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LRB096 06644 RLJ 39965 a |
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| Department of Revenue. The Department shall have full power to
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| administer and enforce this paragraph; to collect all taxes and |
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| penalties
due hereunder; to dispose of taxes and penalties so |
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| collected in the manner
hereinafter provided; and to determine |
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| all rights to credit memoranda
arising on account of the |
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| erroneous payment of tax or penalty hereunder.
In the |
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| administration of, and compliance with, this paragraph, the
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| Department and persons who are subject to this paragraph shall |
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| have the
same rights, remedies, privileges, immunities, powers |
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| and duties, and be
subject to the same conditions, |
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| restrictions, limitations, penalties,
exclusions, exemptions |
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| and definitions of terms, and employ the same modes
of |
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| procedure, as are prescribed in Sections 1a-1, 2 (except that |
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| the
reference to State in the definition of supplier |
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| maintaining a place of
business in this State shall mean the |
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| territory of the commission), 2a, 3
through 3-50 (in respect to |
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| all provisions therein other than the State
rate of tax except |
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| that food for human consumption that is to be consumed
off the |
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| premises where it is sold (other than alcoholic beverages, soft
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| drinks, and food that has been prepared for immediate |
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| consumption) and
prescription and nonprescription medicines, |
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| drugs, medical appliances and
insulin, urine testing |
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| materials, syringes, and needles used by diabetics,
for human |
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| use, shall not be subject to tax hereunder), 4 (except that the
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| reference to the State shall be to the territory of the |
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| commission), 5, 7,
8 (except that the jurisdiction to which the |
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LRB096 06644 RLJ 39965 a |
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| tax shall be a debt to the
extent indicated in that Section 8 |
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| shall be the commission), 9 (except as
to the disposition of |
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| taxes and penalties collected and except that the
returned |
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| merchandise credit for this tax may not be taken against any |
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| State
tax), 10, 11, 12 (except the reference therein to Section |
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| 2b of the
Retailers' Occupation Tax Act), 13 (except that any |
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| reference to the State
shall mean the territory of the |
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| commission), the first paragraph of Section
15, 15.5, 16, 17, |
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| 18, 19 and 20 of the Service Occupation Tax Act as fully
as if |
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| those provisions were set forth herein.
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| Persons subject to any tax imposed under the authority |
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| granted in
this paragraph may reimburse themselves for their |
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| serviceman's tax liability
hereunder by separately stating the |
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| tax as an additional charge, which
charge may be stated in |
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| combination, in a single amount, with State tax
that servicemen |
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| are authorized to collect under the Service Use Tax Act,
and |
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| any tax for which servicemen may be liable under subsection (f) |
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| of
Sec. 4.03 of the Regional Transportation Authority Act, in |
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| accordance
with such bracket schedules as the Department may |
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| prescribe.
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| Whenever the Department determines that a refund should be |
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| made under this
paragraph to a claimant instead of issuing a |
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| credit memorandum, the Department
shall notify the State |
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| Comptroller, who shall cause the warrant to be drawn
for the |
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| amount specified, and to the person named, in the notification |
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| from
the Department. The refund shall be paid by the State |
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LRB096 06644 RLJ 39965 a |
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| Treasurer out of a
county water commission tax fund established |
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| under paragraph (g) of this
Section.
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| Nothing in this paragraph shall be construed to authorize a |
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| county water
commission to impose a tax upon the privilege of |
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| engaging in any business
which under the Constitution of the |
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| United States may not be made the
subject of taxation by the |
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| State.
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| (d) If a tax has been imposed under subsection (b), a tax |
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| shall
also imposed upon the privilege of using, in the |
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| territory of the
commission, any item of tangible personal |
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| property that is purchased
outside the territory at retail from |
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| a retailer, and that is titled or
registered with an agency of |
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| this State's government, at a rate of 1/4% of
the selling price |
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| of the tangible personal property within the territory,
as |
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| "selling price" is defined in the Use Tax Act. The tax shall be |
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| collected
from persons whose Illinois address for titling or |
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| registration purposes
is given as being in the territory. The |
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| tax shall be collected by the
Department of Revenue for a |
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| county water commission. The tax must be paid
to the State, or |
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| an exemption determination must be obtained from the
Department |
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| of Revenue, before the title or certificate of registration for
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| the property may be issued. The tax or proof of exemption may |
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| be
transmitted to the Department by way of the State agency |
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| with which, or the
State officer with whom, the tangible |
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| personal property must be titled or
registered if the |
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| Department and the State agency or State officer
determine that |
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| this procedure will expedite the processing of applications
for |
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| title or registration.
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| The Department shall have full power to administer and |
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| enforce this
paragraph; to collect all taxes, penalties and |
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| interest due hereunder; to
dispose of taxes, penalties and |
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| interest so collected in the manner
hereinafter provided; and |
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| to determine all rights to credit memoranda or
refunds arising |
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| on account of the erroneous payment of tax, penalty or
interest |
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| hereunder. In the administration of, and compliance with this
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| paragraph, the Department and persons who are subject to this |
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| paragraph
shall have the same rights, remedies, privileges, |
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| immunities, powers and
duties, and be subject to the same |
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| conditions, restrictions, limitations,
penalties, exclusions, |
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| exemptions and definitions of terms and employ the
same modes |
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| of procedure, as are prescribed in Sections 2 (except the
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| definition of "retailer maintaining a place of business in this |
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| State"), 3
through 3-80 (except provisions pertaining to the |
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| State rate of tax,
and except provisions concerning collection |
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| or refunding of the tax by
retailers, and except that food for |
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| human consumption that is to be
consumed off the premises where |
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| it is sold (other than alcoholic beverages,
soft drinks, and |
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| food that has been prepared for immediate consumption)
and |
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| prescription and nonprescription medicines, drugs, medical |
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| appliances
and insulin, urine testing materials, syringes, and |
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| needles used by
diabetics, for human use, shall not be subject |
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| to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the |
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LRB096 06644 RLJ 39965 a |
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| portions pertaining to claims by retailers
and except the last |
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| paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act |
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| and Section 3-7 of the Uniform Penalty and Interest Act that |
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| are
not inconsistent with this paragraph, as fully as if those |
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| provisions were
set forth herein.
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| Whenever the Department determines that a refund should be |
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| made under this
paragraph to a claimant instead of issuing a |
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| credit memorandum, the Department
shall notify the State |
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| Comptroller, who shall cause the order
to be drawn for the |
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| amount specified, and to the person named, in the
notification |
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| from the Department. The refund shall be paid by the State
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| Treasurer out of a county water commission tax fund established
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| under paragraph (g) of this Section.
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| (e) A certificate of registration issued by the State |
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| Department of
Revenue to a retailer under the Retailers' |
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| Occupation Tax Act or under the
Service Occupation Tax Act |
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| shall permit the registrant to engage in a
business that is |
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| taxed under the tax imposed under paragraphs (b), (c)
or (d) of |
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| this Section and no additional registration shall be required |
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| under
the tax. A certificate issued under the Use Tax Act or |
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| the Service Use Tax
Act shall be applicable with regard to any |
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| tax imposed under paragraph (c)
of this Section.
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| (f) Any ordinance imposing or discontinuing any tax under |
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| this Section
shall be adopted and a certified copy thereof |
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| filed with the Department on
or before June 1, whereupon the |
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| Department of Revenue shall proceed to
administer and enforce |
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LRB096 06644 RLJ 39965 a |
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| this Section on behalf of the county water
commission as of |
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| September 1 next following the adoption and filing.
Beginning |
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| January 1, 1992, an ordinance or resolution imposing or
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| discontinuing the tax hereunder shall be adopted and a |
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| certified copy
thereof filed with the Department on or before |
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| the first day of July,
whereupon the Department shall proceed |
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| to administer and enforce this
Section as of the first day of |
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| October next following such adoption and
filing. Beginning |
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| January 1, 1993, an ordinance or resolution imposing or
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| discontinuing the tax hereunder shall be adopted and a |
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| certified copy
thereof filed with the Department on or before |
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| the first day of October,
whereupon the Department shall |
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| proceed to administer and enforce this
Section as of the first |
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| day of January next following such adoption and filing.
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| (g) The State Department of Revenue shall, upon collecting |
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| any taxes as
provided in this Section, pay the taxes over to |
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| the State Treasurer as
trustee for the commission. The taxes |
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| shall be held in a trust fund outside
the State Treasury. On or |
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| before the 25th day of each calendar month, the
State |
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| Department of Revenue shall prepare and certify to the |
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| Comptroller of
the State of Illinois the amount to be paid to |
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| the commission, which shall be
the then balance in the fund, |
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| less any amount determined by the Department
to be necessary |
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| for the payment of refunds. Within 10 days after receipt by
the |
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| Comptroller of the certification of the amount to be paid to |
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| the
commission, the Comptroller shall cause an order to be |
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| drawn for the payment
for the amount in accordance with the |
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| direction in the certification. |
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| (h) If, on or after January 1, 2014, the proceeds from a |
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| tax imposed pursuant to this Section are not fully used for |
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| capital infrastructure and related costs, then the county may |
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| no longer impose or collect that tax.
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| (Source: P.A. 92-221, eff. 8-2-01; 93-1068, eff. 1-15-05.)".
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