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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 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 Illinois Municipal Code is amended by |
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| changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5 |
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| as follows: |
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| (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) |
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| Sec. 8-11-1.1. Non-home rule municipalities; imposition of |
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| taxes. |
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| (a) The corporate authorities of a non-home rule
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| municipality
may, upon approval of the electors of the |
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| municipality pursuant to
subsection (b) of this Section, impose |
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| by ordinance or resolution the tax authorized in Sections |
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| 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. |
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| (b) The corporate authorities of the municipality may by |
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| ordinance or
resolution call for the submission to the electors |
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| of the municipality
the question of whether the municipality |
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| shall impose such tax. Such
question shall be certified by the |
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| municipal clerk to the election
authority in accordance with |
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| Section 28-5 of the Election Code and shall be
in a form in |
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| accordance with Section 16-7 of the Election Code. |
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| Notwithstanding any provision of law to the contrary, if |
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| the proceeds of the tax may be used for municipal operations |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the |
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| election authority must submit the question in substantially |
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| the following form: |
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| Shall the corporate authorities of the municipality be |
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| authorized to levy a tax at a rate of (rate)% for |
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| expenditures on municipal operations, expenditures on |
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| public infrastructure, or property tax relief? |
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| If a majority of the electors in the municipality voting |
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| upon the
question vote in the affirmative, such tax shall be |
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| imposed. |
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| An ordinance or resolution imposing the tax of not more |
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| than 1% hereunder or
discontinuing the same shall be adopted |
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| and a certified copy thereof,
together with a certification |
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| that the ordinance or resolution received
referendum approval |
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| in the case of the imposition of such tax, filed with
the |
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| Department of Revenue, on or before the first day of June, |
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| whereupon
the Department shall proceed to administer and |
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| enforce
the additional tax or to discontinue the tax, as the |
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| case may be, as of the
first day of September next following |
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| such adoption and filing.
Beginning January 1, 1992, an |
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| ordinance or resolution imposing
or discontinuing the tax |
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| hereunder shall be adopted and a certified copy
thereof filed |
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| with the Department on or before the first day of July,
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| whereupon the Department shall proceed to administer and |
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| enforce this
Section as of the first day of October next |
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| following such adoption and filing.
Beginning January 1, 1993, |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| an ordinance or resolution imposing or
discontinuing the tax |
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| hereunder shall be adopted and a certified copy
thereof filed |
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| with the Department on or before the first day of October,
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| whereupon the Department shall proceed to administer and |
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| enforce this
Section as of the first day of January next |
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| following such adoption and filing.
Beginning October 1, 2002, |
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| an ordinance or resolution imposing or
discontinuing the tax
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| under this Section or effecting a change in the rate of tax |
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| must either (i) be
adopted
and a
certified copy of the |
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| ordinance or resolution filed with the Department on or
before |
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| the first day
of April,
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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| July next following the adoption and filing; or (ii) be adopted
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| and a certified
copy of the ordinance or resolution filed with |
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| the Department on or before the
first day
of October,
whereupon |
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| the Department shall proceed to administer and enforce this |
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| Section
as of the
first day of January next following the |
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| adoption and filing.
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| Notwithstanding any provision in this Section to the |
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| contrary, if, in a non-home rule municipality with more than |
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| 150,000 but fewer than 200,000 inhabitants, as determined by |
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| the last preceding federal decennial census, an ordinance or |
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| resolution under this Section imposes or discontinues a tax or |
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| changes the tax rate as of July 1, 2007, then that ordinance or |
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| resolution, together with a certification that the
ordinance or |
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| resolution received referendum approval in the case of the
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| imposition of the tax, must be adopted and a certified copy of |
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| that ordinance or resolution must be filed with the Department |
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| on or before May 15, 2007, whereupon the Department shall |
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| proceed to administer and enforce this Section as of July 1, |
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| 2007.
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| Notwithstanding any provision in this Section to the |
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| contrary, if, in a non-home rule municipality with more than |
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| 6,500 but fewer than 7,000 inhabitants, as determined by the |
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| last preceding federal decennial census, an ordinance or |
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| resolution under this Section imposes or discontinues a tax or |
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| changes the tax rate on or before May 20, 2009, then that |
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| ordinance or resolution, together with a certification that the
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| ordinance or resolution received referendum approval in the |
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| case of the
imposition of the tax, must be adopted and a |
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| certified copy of that ordinance or resolution must be filed |
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| with the Department on or before May 20, 2009, whereupon the |
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| Department shall proceed to administer and enforce this Section |
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| as of July 1, 2009. |
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| A non-home rule municipality may file
a
certified copy of |
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| an ordinance or resolution, with a certification that the
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| ordinance or resolution received referendum approval in the |
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| case of the
imposition of the tax, with the
Department of |
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| Revenue, as required under this Section, only after October 2,
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| 2000. |
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| The tax authorized by this Section may not be more than 1% |
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| and
may be imposed only in 1/4% increments. |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| (Source: P.A. 95-8, eff. 6-29-07; 96-10, eff. 5-20-09.)
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| (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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| Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' |
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| Occupation Tax Act. The corporate authorities of a non-home |
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| rule municipality may impose
a tax upon all persons engaged in |
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| the business of selling tangible
personal property, other than |
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| on an item of tangible personal property
which is titled and |
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| registered by an agency of this State's Government,
at retail |
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| in the municipality for expenditure on
public infrastructure or |
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| for property tax relief or both as defined in
Section 8-11-1.2 |
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| if approved by
referendum as provided in Section 8-11-1.1, of |
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| the gross receipts from such
sales made in the course of such |
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| business.
If the tax is approved by referendum on or after the |
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| effective date of this amendatory Act of the 96th General |
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| Assembly, the corporate authorities of a non-home rule |
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| municipality may, until December 31, 2015, use the proceeds of |
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| the tax for expenditure on municipal operations, in addition to |
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| or in lieu of any expenditure on public infrastructure or for |
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| property tax relief. The tax imposed may not be more than 1% |
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| and may be imposed only in
1/4% increments. The tax may not be |
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| imposed on the sale of food for human
consumption that is
to be |
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| consumed off the premises where it is sold (other than |
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| alcoholic
beverages, soft drinks, and food that has been |
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| prepared for immediate
consumption) and prescription and |
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| nonprescription medicines, drugs, medical
appliances, and |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| insulin, urine testing materials, syringes, and needles used by
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| diabetics.
The tax imposed by a
municipality pursuant to this |
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| Section 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 certificate of registration which is
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| issued by the Department to a retailer under the Retailers' |
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| Occupation Tax
Act shall permit such retailer to engage in a |
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| business which is taxable
under any ordinance or resolution |
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| enacted pursuant to
this Section without registering |
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| separately with the Department under
such ordinance or |
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| resolution or under this Section. The Department
shall have |
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| full power to administer and enforce this Section; to collect
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| all taxes and penalties due hereunder; to dispose of taxes and |
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| penalties
so collected in the manner hereinafter provided, and |
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| to determine all
rights to credit memoranda, arising on account |
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| of the erroneous payment
of tax or penalty hereunder. In the |
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| administration of, and compliance
with, this Section, the |
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| Department and persons who are subject to this
Section 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 and definitions of terms, |
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| and employ the same
modes of procedure, as are prescribed in |
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| Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in |
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| respect to all provisions therein other than
the State rate of |
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| tax), 2c, 3 (except as to the disposition of taxes and
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| penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| 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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| No municipality may impose a tax under this Section unless |
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| the municipality
also imposes a tax at the same rate under |
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| Section 8-11-1.4 of this Code.
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| Persons subject to any tax imposed pursuant to the |
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| authority granted
in this Section may reimburse themselves for |
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| their seller's tax
liability hereunder by separately stating |
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| such tax as an additional
charge, which charge may be stated in |
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| combination, in a single amount,
with State tax which sellers |
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| are required to collect under the Use Tax
Act, pursuant to such |
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| bracket schedules as the Department may prescribe.
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| Whenever the Department determines that a refund should be |
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| made under
this Section 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 such notification |
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| from the Department. Such refund shall be paid by
the State |
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| Treasurer out of the non-home rule municipal retailers'
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| occupation tax fund.
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| The Department shall forthwith pay over to the State |
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| Treasurer, ex
officio, as trustee, all taxes and penalties |
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| collected hereunder. On or
before the 25th day of each calendar |
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| month, the Department shall
prepare and certify to the |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| Comptroller the disbursement of stated sums
of money to named |
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| municipalities, the municipalities to be those from
which |
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| retailers have paid taxes or penalties hereunder to the |
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| Department
during the second preceding calendar month. The |
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| amount to be paid to each
municipality shall be the amount (not |
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| including credit memoranda) collected
hereunder during the |
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| second preceding calendar month by the Department plus
an |
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| amount the Department determines is necessary to offset any |
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| amounts
which were erroneously paid to a different taxing body, |
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| and not including
an amount equal to the amount of refunds made |
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| during the second preceding
calendar month by the Department on |
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| behalf of such municipality, and not
including any amount which |
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| the Department determines is necessary to offset
any amounts |
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| which were payable to a different taxing body but were
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| erroneously paid to the municipality. Within 10 days after |
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| receipt, by the
Comptroller, of the disbursement certification |
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| to the municipalities,
provided for in this Section to be given |
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| to the Comptroller by the
Department, the Comptroller shall |
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| cause the orders to be drawn for the
respective amounts in |
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| accordance with the directions contained in such
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| certification.
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| For the purpose of determining the local governmental unit |
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| whose tax
is applicable, a retail sale, by a producer of coal |
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| or other mineral
mined in Illinois, is a sale at retail at the |
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| place where the coal or
other mineral mined in Illinois is |
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| extracted from the earth. This
paragraph does not apply to coal |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| or other mineral when it is delivered
or shipped by the seller |
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| to the purchaser at a point outside Illinois so
that the sale |
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| is exempt under the Federal Constitution as a sale in
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| interstate or foreign commerce.
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| Nothing in this Section shall be construed to authorize a
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| municipality to impose a tax upon the privilege of engaging in |
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| any
business which under the constitution of the United States |
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| may not be
made the subject of taxation by this State.
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| When certifying the amount of a monthly disbursement to a |
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| municipality
under this Section, the Department shall increase |
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| or decrease such amount
by an amount necessary to offset any |
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| misallocation of previous
disbursements. The offset amount |
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| shall be the amount erroneously disbursed
within the previous 6 |
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| months from the time a misallocation is discovered.
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| The Department of Revenue shall implement this amendatory |
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| Act of the 91st
General Assembly so as to collect the tax on |
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| and after January 1, 2002.
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| As used in this Section, "municipal" and "municipality" |
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| means a city,
village or incorporated town, including an |
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| incorporated town which has
superseded a civil township.
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| This Section shall be known and may be cited as the |
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| "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
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| (Source: P.A. 94-679, eff. 1-1-06.)
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| (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
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| Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| Tax Act. The
corporate authorities of a non-home rule |
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| municipality may impose a
tax upon all persons engaged, in such |
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| municipality, in the business of
making sales of service for |
4 |
| expenditure on
public infrastructure or for property tax relief |
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| or both as defined in
Section 8-11-1.2 if approved by
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| referendum as provided in Section 8-11-1.1, of the selling |
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| price of
all tangible personal property transferred by such |
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| servicemen either in
the form of tangible personal property or |
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| in the form of real estate as
an incident to a sale of service.
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| If the tax is approved by referendum on or after the effective |
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| date of this amendatory Act of the 96th General Assembly, the |
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| corporate authorities of a non-home rule municipality may, |
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| until December 31, 2015, use the proceeds of the tax for |
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| expenditure on municipal operations, in addition to or in lieu |
15 |
| of any expenditure on public infrastructure or for property tax |
16 |
| relief. The tax imposed may not be more than 1% and may be |
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| imposed only in
1/4% increments. The tax may not be imposed on |
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| the sale of food for human
consumption that is
to be consumed |
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| off the premises where it is sold (other than alcoholic
|
20 |
| beverages, soft drinks, and food that has been prepared for |
21 |
| immediate
consumption) and prescription and nonprescription |
22 |
| medicines, drugs, medical
appliances, and insulin, urine |
23 |
| testing materials, syringes, and needles used by
diabetics.
The |
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| tax imposed by a municipality
pursuant to this Section and all |
25 |
| civil penalties that may be assessed as
an incident thereof |
26 |
| shall be collected and enforced by the State
Department of |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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| Revenue. The certificate of registration which is issued
by the |
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| Department to a retailer under the Retailers' Occupation Tax
|
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| Act or under the Service Occupation Tax Act shall permit
such |
4 |
| registrant to engage in a business which is taxable under any
|
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| ordinance or resolution enacted pursuant to this Section |
6 |
| without
registering separately with the Department under such |
7 |
| ordinance or
resolution or under this Section. The Department |
8 |
| shall have full power
to administer and enforce this Section; |
9 |
| to collect all taxes and
penalties due hereunder; to dispose of |
10 |
| taxes and penalties so collected
in the manner hereinafter |
11 |
| provided, and to determine all rights to
credit memoranda |
12 |
| arising on account of the erroneous payment of tax or
penalty |
13 |
| hereunder. In the administration of, and compliance with, this
|
14 |
| Section the Department and persons who are subject to this |
15 |
| Section
shall have the same rights, remedies, privileges, |
16 |
| immunities, powers and
duties, and be subject to the same |
17 |
| conditions, restrictions, limitations,
penalties and |
18 |
| definitions of terms, and employ the same modes of procedure,
|
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| as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in |
20 |
| respect to
all provisions therein other than the State rate of |
21 |
| tax), 4 (except that
the reference to the State shall be to the |
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| taxing municipality), 5, 7, 8
(except that the jurisdiction to |
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| which the tax shall be a debt to the
extent indicated in that |
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| Section 8 shall be the taxing municipality), 9
(except as to |
25 |
| the disposition of taxes and penalties collected, and except
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| that the returned merchandise credit for this municipal tax may |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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|
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| not be
taken against any State tax), 10, 11, 12 (except the |
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| reference therein to
Section 2b of the Retailers' Occupation |
3 |
| Tax Act), 13 (except that any
reference to the State shall mean |
4 |
| the taxing municipality), the first
paragraph of Section 15, |
5 |
| 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and |
6 |
| Section 3-7 of the Uniform Penalty and Interest Act, as fully
|
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| as if those provisions were set forth herein.
|
8 |
| No municipality may impose a tax under this Section unless |
9 |
| the municipality
also imposes a tax at the same rate under |
10 |
| Section 8-11-1.3 of this Code.
|
11 |
| Persons subject to any tax imposed pursuant to the |
12 |
| authority granted
in this Section may reimburse themselves for |
13 |
| their serviceman's tax
liability hereunder by separately |
14 |
| stating such tax as an additional
charge, which charge may be |
15 |
| stated in combination, in a single amount,
with State tax which |
16 |
| servicemen are authorized to collect under the
Service Use Tax |
17 |
| Act, pursuant to such bracket schedules as the
Department may |
18 |
| prescribe.
|
19 |
| Whenever the Department determines that a refund should be |
20 |
| made under
this Section to a claimant instead of issuing credit |
21 |
| memorandum, the
Department shall notify the State Comptroller, |
22 |
| who shall cause the
order to be drawn for the amount specified, |
23 |
| and to the person named,
in such notification from the |
24 |
| Department. Such refund shall be paid by
the State Treasurer |
25 |
| out of the municipal retailers' occupation tax fund.
|
26 |
| The Department shall forthwith pay over to the State |
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SB3134 Engrossed |
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LRB096 20281 RLJ 35887 b |
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|
1 |
| Treasurer,
ex officio, as trustee, all taxes and penalties |
2 |
| collected hereunder. On
or before the 25th day of each calendar |
3 |
| month, the Department shall
prepare and certify to the |
4 |
| Comptroller the disbursement of stated sums
of money to named |
5 |
| municipalities, the municipalities to be those from
which |
6 |
| suppliers and servicemen have paid taxes or penalties hereunder |
7 |
| to
the Department during the second preceding calendar month. |
8 |
| The amount
to be paid to each municipality shall be the amount |
9 |
| (not including credit
memoranda) collected hereunder during |
10 |
| the second preceding calendar
month by the Department, and not |
11 |
| including an amount equal to the amount
of refunds made during |
12 |
| the second preceding calendar month by the
Department on behalf |
13 |
| of such municipality. Within 10 days
after receipt, by the |
14 |
| Comptroller, of the disbursement certification to
the |
15 |
| municipalities and the General Revenue Fund, provided for in |
16 |
| this
Section to be given to the Comptroller by the Department, |
17 |
| the
Comptroller shall cause the orders to be drawn for the |
18 |
| respective
amounts in accordance with the directions contained |
19 |
| in such
certification.
|
20 |
| The Department of Revenue shall implement this amendatory |
21 |
| Act of the 91st
General Assembly so as to collect the tax on |
22 |
| and after January 1, 2002.
|
23 |
| Nothing in this Section shall be construed to authorize a
|
24 |
| municipality to impose a tax upon the privilege of engaging in |
25 |
| any
business which under the constitution of the United States |
26 |
| may not be
made the subject of taxation by this State.
|
|
|
|
SB3134 Engrossed |
- 14 - |
LRB096 20281 RLJ 35887 b |
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|
1 |
| As used in this Section, "municipal" or "municipality" |
2 |
| means or refers to
a city, village or incorporated town, |
3 |
| including an incorporated town which
has superseded a civil |
4 |
| township.
|
5 |
| This Section shall be known and may be cited as the |
6 |
| "Non-Home Rule Municipal
Service Occupation Tax Act".
|
7 |
| (Source: P.A. 94-679, eff. 1-1-06.)
|
8 |
| (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
|
9 |
| Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The |
10 |
| corporate
authorities of a non-home rule municipality may |
11 |
| impose a
tax upon the privilege of using, in such municipality, |
12 |
| any item of tangible
personal property which is purchased at |
13 |
| retail from a retailer, and which is
titled or registered with |
14 |
| an agency of this State's government, based on the selling |
15 |
| price of such tangible personal
property, as "selling price" is |
16 |
| defined in the Use Tax Act, for expenditure
on public |
17 |
| infrastructure or for property tax relief or both as defined in
|
18 |
| Section 8-11-1.2, if approved by
referendum as provided in |
19 |
| Section 8-11-1.1. If the tax is approved by referendum on or |
20 |
| after the effective date of this amendatory Act of the 96th |
21 |
| General Assembly, the corporate authorities of a non-home rule |
22 |
| municipality may, until December 31, 2015, use the proceeds of |
23 |
| the tax for expenditure on municipal operations, in addition to |
24 |
| or in lieu of any expenditure on public infrastructure or for |
25 |
| property tax relief. The tax imposed may not be more
than 1% |
|
|
|
SB3134 Engrossed |
- 15 - |
LRB096 20281 RLJ 35887 b |
|
|
1 |
| and may be imposed only in 1/4% increments. Such tax shall
be
|
2 |
| collected from persons whose Illinois address for title or |
3 |
| registration
purposes is given as being in such municipality. |
4 |
| Such tax shall be
collected by the municipality imposing such |
5 |
| tax.
A non-home rule municipality may not
impose and collect |
6 |
| the tax prior to January 1, 2002.
|
7 |
| This Section shall be known and may be cited as the |
8 |
| "Non-Home Rule
Municipal Use Tax Act".
|
9 |
| (Source: P.A. 94-679, eff. 1-1-06.)
|
10 |
| Section 99. Effective date. This Act takes effect upon |
11 |
| becoming law.
|