Rep. John E. Bradley

Filed: 3/30/2012

 

 


 

 


 
09700HB4189ham001LRB097 15180 HLH 68227 a

1
AMENDMENT TO HOUSE BILL 4189

2    AMENDMENT NO. ______. Amend House Bill 4189 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Enterprise Zone Act is amended by
5changing Sections 3, 4, 5.2, 5.3, and 5.4 and by adding
6Sections 5.2.1, 8.1, and 8.2 as follows:
 
7    (20 ILCS 655/3)  (from Ch. 67 1/2, par. 603)
8    Sec. 3. Definition. As used in this Act, the following
9words shall have the meanings ascribed to them, unless the
10context otherwise requires:
11    (a) "Department" means the Department of Commerce and
12Economic Opportunity.
13    (b) "Enterprise Zone" means an area of the State certified
14by the Department as an Enterprise Zone pursuant to this Act.
15    (c) "Depressed Area" means an area in which pervasive
16poverty, unemployment and economic distress exist.

 

 

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1    (d) "Designated Zone Organization" means an association or
2entity: (1) the members of which are substantially all
3residents of the Enterprise Zone; (2) the board of directors of
4which is elected by the members of the organization; (3) which
5satisfies the criteria set forth in Section 501(c) (3) or
6501(c) (4) of the Internal Revenue Code; and (4) which exists
7primarily for the purpose of performing within such area or
8zone for the benefit of the residents and businesses thereof
9any of the functions set forth in Section 8 of this Act.
10    (e) "Agency" means each officer, board, commission and
11agency created by the Constitution, in the executive branch of
12State government, other than the State Board of Elections; each
13officer, department, board, commission, agency, institution,
14authority, university, body politic and corporate of the State;
15and each administrative unit or corporate outgrowth of the
16State government which is created by or pursuant to statute,
17other than units of local government and their officers, school
18districts and boards of election commissioners; each
19administrative unit or corporate outgrowth of the above and as
20may be created by executive order of the Governor. No entity
21shall be considered an "agency" for the purposes of this Act
22unless authorized by law to make rules or regulations.
23    (f) "Rule" means each agency statement of general
24applicability that implements, applies, interprets or
25prescribes law or policy, but does not include (i) statements
26concerning only the internal management of an agency and not

 

 

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1affecting private rights or procedures available to persons or
2entities outside the agency, (ii) intra-agency memoranda, or
3(iii) the prescription of standardized forms.
4    (g) "Board" means the Enterprise Zone Board created in
5Section 5.2.1.
6(Source: P.A. 94-793, eff. 5-19-06.)
 
7    (20 ILCS 655/4)  (from Ch. 67 1/2, par. 604)
8    Sec. 4. Qualifications for Enterprise Zones. (1) An area is
9qualified to become an enterprise zone which:
10    (a) is a contiguous area, provided that a zone area may
11exclude wholly surrounded territory within its boundaries;
12    (b) comprises a minimum of one-half square mile and not
13more than 12 square miles, or 15 square miles if the zone is
14located within the jurisdiction of 4 or more counties or
15municipalities, in total area, exclusive of lakes and
16waterways; however, in such cases where the enterprise zone is
17a joint effort of three or more units of government, or two or
18more units of government if situated in a township which is
19divided by a municipality of 1,000,000 or more inhabitants, and
20where the certification has been in effect at least one year,
21the total area shall comprise a minimum of one-half square mile
22and not more than thirteen square miles in total area exclusive
23of lakes and waterways;
24    (c) (blank); is a depressed area;
25    (d) (blank); satisfies any additional criteria established

 

 

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1by regulation of the Department consistent with the purposes of
2this Act; and
3    (e) is (1) entirely within a municipality or (2) entirely
4within the unincorporated areas of a county, except where
5reasonable need is established for such zone to cover portions
6of more than one municipality or county or (3) both comprises
7(i) all or part of a municipality and (ii) an unincorporated
8area of a county; and .
9    (f) meets at least 3 out of 5 of the following
10requirements:
11        (1) the proposed enterprise zone has an annual average
12    unemployment rate of at least 120% of the State's annual
13    average unemployment rate for either the most recent
14    calendar year or the most recent State fiscal year period
15    for which data is available, as reported by the Department
16    of Employment Security;
17        (2) the poverty rate for each census tract, minor civil
18    division, or county civil division that contains any part
19    of the area proposed as an enterprise zone was at least 20%
20    calculated using the latest federal decennial census;
21        (3) at least 70% of the households in the proposed
22    enterprise zone have incomes equal to or less than 80% of
23    the median household income of next largest geographic unit
24    in which the enterprise zone is located;
25        (4) the proposed enterprise zone suffered a population
26    decrease of 20% or more between 2000 and 2010, or as

 

 

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1    determined by the most recent decennial federal census
2    data; or
3        (5) designation as an enterprise zone will result in
4    the development of substantial employment opportunities by
5    creating or retaining a minimum of 1,000 full-time
6    equivalent jobs due to an investment of $100 million or
7    more, and help alleviate the effects of poverty and
8    unemployment within the zone or in the vicinity of the
9    zone; this item (5) is subject to performance reviews by
10    the Board, and the enterprise zone will be subject to
11    decertification under Section 5.4 of this Act if job and
12    investment targets are not met.
13    (2) Any criteria established by the Department or by law
14which utilize the rate of unemployment for a particular area
15shall provide that all persons who are not presently employed
16and have exhausted all unemployment benefits shall be
17considered unemployed, whether or not such persons are actively
18seeking employment.
19(Source: P.A. 86-803.)
 
20    (20 ILCS 655/5.2)  (from Ch. 67 1/2, par. 607)
21    Sec. 5.2. Department Review of Enterprise Zone
22Applications. (a) All applications which are to be considered
23and acted upon by the Department during a calendar year must be
24received by the Department no later than December 31 of the
25preceding calendar year.

 

 

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1    Any application received on or after January 1 of any
2calendar year shall be held by the Department for consideration
3and action during the following calendar year.
4    (b) Upon receipt of an application from a county or
5municipality the Department shall review the application to
6determine whether the designated area qualifies as an
7enterprise zone under Section 4 of this Act.
8    (b-5) If an area is qualified under Section 4, the
9Department shall then assign a score to each qualified area
10using the following scoring system.
11        (1) Five points shall be given for an area that meets
12    the unemployment requirement under item (1) of subsection
13    (f) of Section 4 of this Act.
14        (2) Five points shall be given for an area that meets
15    the poverty level requirement under item (2) of subsection
16    (f) of Section 4 of this Act.
17        (3) Five points shall be given for an area that meets
18    the household income requirement under item (3) of
19    subsection (f) of Section 4 of this Act.
20        (4) Five points shall be given for an area that meets
21    the population decrease requirement under item (4) of
22    subsection (f) of Section 4 of this Act.
23        (5) Five points shall be given for an area that meets
24    the employment development requirement under item (5) of
25    subsection (f) of Section 4 of this Act.
26        (6) Four points shall be given for a proposed

 

 

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1    enterprise zone area in which 70% or more of children in
2    that area participate in the federal free lunch program.
3        (7) Four points shall be given for a proposed
4    enterprise zone area in which 10% or more of the housing
5    units are vacant.
6        (8) Three points shall be given for a proposed
7    enterprise zone area in which the area has a demonstrated
8    floor area vacancy rate for industrial and commercial
9    properties of 20% or more.
10        (9) Three points shall be given for a proposed
11    enterprise zone area in which 20% or more of households
12    receive food stamps or participate in the Federal
13    Supplemental Nutrition Assistance Program (SNAP) according
14    to the latest federal census.
15        (10) Three points shall be given for a proposed
16    enterprise zone area in which a brownfield, as defined
17    under Section 58.2 of the Environmental Protection Act, is
18    located.
19        (11) Three points shall be given for a proposed
20    enterprise zone area in which an abandoned coal mine is
21    located on the date of application.
22    If a proposed enterprise zone area scores at least 20
23points, the Department shall declare the area as qualified for
24review by the Board. If a proposed enterprise zone area scores
25fewer than 20 points, the proposed area is not qualified for
26review by the Board and is not qualified for designation.

 

 

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1    (c) No later than May 1, the Department shall notify all
2applicant municipalities and counties of the Department's
3determination of the qualification of their respective
4designated enterprise zone areas, and shall notify the
5applicant when the application for an enterprise zone has been
6sent to the Board for further review and determination.
7    (c-5) In addition to the notification of counties and
8municipalities, the Department shall, no later than May 1 of
9each year, transmit the determinations on the proposed zone
10applications, along with any materials included in the
11applications by the applicant, to the members of the Senate
12Revenue Committee and the members of the House Revenue
13Committee. The General Assembly may, by joint resolution, make
14recommendations to the Board.
15    (d) If any such designated area is found to be qualified to
16be an enterprise zone, the Department shall, no later than May
1715, publish a notice in at least one newspaper of general
18circulation within the proposed zone area to notify the general
19public of the application and their opportunity to comment.
20Such notice shall include a description of the area and a brief
21summary of the application and shall indicate locations where
22the applicant has provided copies of the application for public
23inspection. The notice shall also indicate appropriate
24procedures for the filing of written comments from zone
25residents, business, civic and other organizations and
26property owners to the Department.

 

 

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1    (e) (Blank). By July 1 of each calendar year, the
2Department shall either approve or deny all applications filed
3by December 31 of the preceding calendar year. If approval of
4an application filed by December 31 of any calendar year is not
5received by July 1 of the following calendar year, the
6application shall be considered denied. If an application is
7denied, the Department shall inform the county or municipality
8of the specific reasons for the denial.
9    (f) (Blank). Preference in Designation. In determining
10which designated areas shall be approved and certified as
11Enterprise Zones, the Department shall give preference to:
12    (1) Areas with high levels of poverty, unemployment, job
13and population loss, and general distress; and
14    (2) Areas which have evidenced with widest support from the
15county or municipality seeking to have such areas designated as
16Enterprise Zones, community residents, local business, labor
17and neighborhood organizations and where there are plans for
18the disposal of publicly owned real property as described in
19Section 10; and
20    (3) Areas for which a specific plan has been submitted to
21effect economic growth and expansion and neighborhood
22revitalization for the benefit of Zone residents and existing
23business through efforts which may include but need not be
24limited to a reduction of tax rates or fees, an increase in the
25level and efficiency of local services, and a simplification or
26streamlining of governmental requirements applicable to

 

 

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1employers or employees, taking into account the resources
2available to the county or municipality seeking to have an area
3designated as an Enterprise Zone to make such efforts; and
4    (4) Areas for which there is evidence of prior consultation
5between the county or municipality seeking designation of an
6area as an Enterprise Zone and business, labor and neighborhood
7organizations within the proposed Zone;
8    (5) Areas for which a specific plan has been submitted
9which will or may be expected to benefit zone residents and
10workers by increasing their ownership opportunities and
11participation in enterprise zone development;
12    (6) Areas in which specific governmental functions are to
13be performed by designated neighborhood organizations in
14partnership with the county or municipality seeking
15designation of an area as an Enterprise Zone.
16    (g) (Blank). At least 2/5 of all new enterprise zones
17approved and certified by the Department during any calendar
18year shall be located wholly or partially within counties with
19unemployment rates of or above 8% for at least one month during
20the 12-month calendar year preceding the calendar year in which
21the applications are to be considered and acted upon by the
22Department.
23    (h) (Blank). The Department's determination of whether to
24certify an enterprise zone shall be based on the purposes of
25this Act, the criteria set forth in Section 4 and subsections
26(f) and (g) of Section 5.2, and any additional criteria adopted

 

 

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1by regulation of the Department under paragraph (d) of Section
24.
3(Source: P.A. 85-870.)
 
4    (20 ILCS 655/5.2.1 new)
5    Sec. 5.2.1. Enterprise Zone Board.
6    (a) An Enterprise Zone Board consisting of 6 members is
7hereby created within the Department. The Board shall consist
8of one individual appointed by each executive branch
9constitutional officer. Members of the Board shall serve at the
10pleasure of the appointing authority. Board members shall serve
11without compensation, but shall be reimbursed for necessary
12expenses incurred in the performance of their duties.
13    (b) Beginning in 2013 and each year thereafter, by July 1
14of each calendar year, the Board shall either approve or deny
15all applications filed by December 31 of the preceding calendar
16year. If an application filed by December 31 of any calendar
17year is not approved by July 1 of the following calendar year,
18the application shall be considered denied. If an application
19is denied, the Board shall inform the county or municipality of
20the specific reasons for the denial.
21    (c) In determining which designated areas shall be approved
22and certified as enterprise zones, the Board shall give
23preference to:
24        (1) areas with high levels of poverty, unemployment,
25    job and population loss, and general distress; and

 

 

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1        (2) areas which have demonstrated evidence of the
2    widest support from (i) the county or municipality seeking
3    to have the area designated as an enterprise zone, (ii)
4    community residents, (iii) local business, and (iv) labor
5    and neighborhood organizations;
6        (3) areas where there are plans for the disposal of
7    publicly owned real property as described in Section 10;
8        (4) areas for which a specific plan has been submitted
9    to effect economic growth and expansion and neighborhood
10    revitalization for the benefit of zone residents and
11    existing business through efforts which may include, but
12    need not be limited to, a reduction of tax rates or fees,
13    an increase in the level and efficiency of local services,
14    and a simplification or streamlining of governmental
15    requirements applicable to employers or employees, taking
16    into account the resources available to the county or
17    municipality seeking to have an area designated as an
18    enterprise zone;
19        (5) areas for which there is evidence of prior
20    consultation between the county or municipality seeking
21    designation of an area as an enterprise zone and business,
22    labor and neighborhood organizations within the proposed
23    zone;
24        (6) areas for which a specific plan has been submitted
25    which will or may be expected to benefit zone residents and
26    workers by increasing their ownership opportunities and

 

 

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1    participation in enterprise zone development; and
2        (7) areas in which specific governmental functions are
3    to be performed by designated neighborhood organizations
4    in partnership with the county or municipality seeking
5    designation of an area as an enterprise zone.
6    (d) At least two-fifths of all new enterprise zones
7approved by the Board and certified by the Department during
8any calendar year shall be located wholly or partially within
9counties with unemployment rates of or above 8% for at least
10one month during the 12-month calendar year preceding the
11calendar year in which the applications are to be considered
12and acted upon by the Department.
13    (e) The Board's determination of whether to approve
14certification by the Department for an enterprise zone shall be
15based on the purposes of this Act, together with the criteria
16set forth in Section 4 and subsections (b) and (c) of this
17Section.
18    (f) Immediately after the Board's decision of whether the
19Department shall issue a certification for an enterprise zone,
20the Board will report that decision to the Department.
21    (g) The Board is not, at any time, required to designate an
22enterprise zone.
23    (h) As used in this Section, "executive branch
24constitutional officer" means the Governor, Lieutenant
25Governor, Attorney General, Secretary of State, Comptroller,
26and Treasurer.
 

 

 

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1    (20 ILCS 655/5.3)  (from Ch. 67 1/2, par. 608)
2    Sec. 5.3. Certification of Enterprise Zones; Effective
3date.
4    (a) Approval of designated Enterprise Zones shall be made
5by the Department by certification of the designating
6ordinance. The Department shall promptly issue a certificate
7for each Enterprise Zone upon its approval. The certificate
8shall be signed by the Director of the Department, shall make
9specific reference to the designating ordinance, which shall be
10attached thereto, and shall be filed in the office of the
11Secretary of State. A certified copy of the Enterprise Zone
12Certificate, or a duplicate original thereof, shall be recorded
13in the office of recorder of deeds of the county in which the
14Enterprise Zone lies.
15    (b) An Enterprise Zone shall be effective upon its
16certification. The Department shall transmit a copy of the
17certification to the Department of Revenue, and to the
18designating municipality or county.
19    Upon certification of an Enterprise Zone, the terms and
20provisions of the designating ordinance shall be in effect, and
21may not be amended or repealed except in accordance with
22Section 5.4.
23    (c) An Enterprise Zone designated before the effective date
24of this amendatory Act of the 97th General Assembly shall be in
25effect for 30 calendar years, or for a lesser number of years

 

 

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1specified in the certified designating ordinance. An
2Enterprise Zone designated on or after the effective date of
3this amendatory Act of the 97th General Assembly shall be in
4effect for 10 calendar years, or for a lesser number of years
5specified in the certified designating ordinance. Enterprise
6Zones shall terminate at midnight of December 31 of the final
7calendar year of the certified term, except as provided in
8Section 5.4.
9    (d) No more than 12 Enterprise Zones may be certified by
10the Department in calendar year 1984, no more than 12
11Enterprise Zones may be certified by the Department in calendar
12year 1985, no more than 13 Enterprise Zones may be certified by
13the Department in calendar year 1986, no more than 15
14Enterprise Zones may be certified by the Department in calendar
15year 1987, and no more than 20 Enterprise Zones may be
16certified by the Department in calendar year 1990. In other
17calendar years, no more than 13 Enterprise Zones may be
18certified by the Department. The Department may also designate
19up to 8 additional Enterprise Zones outside the regular
20application cycle if warranted by the extreme economic
21circumstances as determined by the Department. The Department
22may also designate one additional Enterprise Zone outside the
23regular application cycle if an aircraft manufacturer agrees to
24locate an aircraft manufacturing facility in the proposed
25Enterprise Zone. Notwithstanding any other provision of this
26Act, no more than 89 Enterprise Zones may be certified by the

 

 

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1Department for the 10 calendar years commencing with 1983. The
27 additional Enterprise Zones authorized by Public Act 86-15
3shall not lie within municipalities or unincorporated areas of
4counties that abut or are contiguous to Enterprise Zones
5certified pursuant to this Section prior to June 30, 1989. The
67 additional Enterprise Zones (excluding the additional
7Enterprise Zone which may be designated outside the regular
8application cycle) authorized by Public Act 86-1030 shall not
9lie within municipalities or unincorporated areas of counties
10that abut or are contiguous to Enterprise Zones certified
11pursuant to this Section prior to February 28, 1990. Beginning
12in calendar year 2004 and until December 31, 2008, one
13additional enterprise zone may be certified by the Department.
14In any calendar year, the Department may not certify more than
153 Zones located within the same municipality. The Department
16may certify Enterprise Zones in each of the 10 calendar years
17commencing with 1983. The Department may not certify more than
18a total of 18 Enterprise Zones located within the same county
19(whether within municipalities or within unincorporated
20territory) for the 10 calendar years commencing with 1983.
21Thereafter, the Department may not certify any additional
22Enterprise Zones, but may amend and rescind certifications of
23existing Enterprise Zones in accordance with Section 5.4.
24    (e) Notwithstanding any other provision of law, if (i) the
25county board of any county in which a current military base is
26located, in part or in whole, or in which a military base that

 

 

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1has been closed within 20 years of the effective date of this
2amendatory Act of 1998 is located, in part or in whole, adopts
3a designating ordinance in accordance with Section 5 of this
4Act to designate the military base in that county as an
5enterprise zone and (ii) the property otherwise meets the
6qualifications for an enterprise zone as prescribed in Section
74 of this Act, then the Department may certify the designating
8ordinance or ordinances, as the case may be.
9    (f) Upon expiration of a zone designation, the zone then
10becomes available for either its previous designee, or a new
11competitor, to compete for designation. No preference for
12designation will be given to the previous designee of the zone.
13(Source: P.A. 92-16, eff. 6-28-01; 92-777, eff. 1-1-03; 93-436,
14eff. 1-1-04.)
 
15    (20 ILCS 655/5.4)  (from Ch. 67 1/2, par. 609)
16    Sec. 5.4. Amendment and Decertification of Enterprise
17Zones.
18    (a) The terms of a certified enterprise zone designating
19ordinance may be amended to
20        (i) alter the boundaries of the Enterprise Zone, or
21        (ii) expand, limit or repeal tax incentives or benefits
22    provided in the ordinance, or
23        (iii) extend alter the termination date of the zone, or
24        (iv) make technical corrections in the enterprise zone
25    designating ordinance; but such amendment shall not be

 

 

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1    effective unless the Department issues an amended
2    certificate for the Enterprise Zone, approving the amended
3    designating ordinance. Upon the adoption of any ordinance
4    amending or repealing the terms of a certified enterprise
5    zone designating ordinance, the municipality or county
6    shall promptly file with the Department an application for
7    approval thereof, containing substantially the same
8    information as required for an application under Section
9    5.1 insofar as material to the proposed changes. The
10    municipality or county must hold a public hearing on the
11    proposed changes as specified in Section 5 and, if the
12    amendment is to effectuate the limitation of tax abatements
13    under Section 5.4.1, then the public notice of the hearing
14    shall state that property that is in both the enterprise
15    zone and a redevelopment project area may not receive tax
16    abatements unless within 60 days after the adoption of the
17    amendment to the designating ordinance the municipality
18    has determined that eligibility for tax abatements has been
19    established,
20        (v) include an area within another municipality or
21    county as part of the designated enterprise zone provided
22    the requirements of Section 4 are complied with, or
23        (vi) effectuate the limitation of tax abatements under
24    Section 5.4.1.
25    (b) The Department shall approve or disapprove a proposed
26amendment to a certified enterprise zone within 90 days of its

 

 

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1receipt of the application from the municipality or county. The
2Department may not approve changes in a Zone which are not in
3conformity with this Act, as now or hereafter amended, or with
4other applicable laws. If the Department issues an amended
5certificate for an Enterprise Zone, the amended certificate,
6together with the amended zone designating ordinance, shall be
7filed, recorded and transmitted as provided in Section 5.3.
8    (c) An Enterprise Zone may be decertified by joint action
9of the Department and the designating county or municipality in
10accordance with this Section. The designating county or
11municipality shall conduct at least one public hearing within
12the zone prior to its adoption of an ordinance of
13de-designation. The mayor of the designating municipality or
14the chairman of the county board of the designating county
15shall execute a joint decertification agreement with the
16Department. A decertification of an Enterprise Zone shall not
17become effective until at least 6 months after the execution of
18the decertification agreement, which shall be filed in the
19office of the Secretary of State.
20    (d) An Enterprise Zone may be decertified for cause by the
21Department in accordance with this Section. Prior to
22decertification: (1) the Department shall notify the chief
23elected official of the designating county or municipality in
24writing of the specific deficiencies which provide cause for
25decertification; (2) the Department shall place the
26designating county or municipality on probationary status for

 

 

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1at least 6 months during which time corrective action may be
2achieved in the enterprise zone by the designating county or
3municipality; and, (3) the Department shall conduct at least
4one public hearing within the zone. If such corrective action
5is not achieved during the probationary period, the Department
6shall issue an amended certificate signed by the Director of
7the Department decertifying the enterprise zone, which
8certificate shall be filed in the office of the Secretary of
9State. A certified copy of the amended enterprise zone
10certificate, or a duplicate original thereof, shall be recorded
11in the office of recorder of the county in which the enterprise
12zone lies, and shall be provided to the chief elected official
13of the designating county or municipality. Decertification of
14an Enterprise Zone shall not become effective until 60 days
15after the date of filing.
16    (e) In the event of a decertification, or an amendment
17reducing the length of the term or the area of an Enterprise
18Zone or the adoption of an ordinance reducing or eliminating
19tax benefits in an Enterprise Zone, all benefits previously
20extended within the Zone pursuant to this Act or pursuant to
21any other Illinois law providing benefits specifically to or
22within Enterprise Zones shall remain in effect for the original
23stated term of the Enterprise Zone, with respect to business
24enterprises within the Zone on the effective date of such
25decertification or amendment, and with respect to individuals
26participating in urban homestead programs under this Act.

 

 

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1    (f) Except as otherwise provided in Section 5.4.1, with
2respect to business enterprises (or expansions thereof) which
3are proposed or under development within a Zone at the time of
4a decertification or an amendment reducing the length of the
5term of the Zone, or excluding from the Zone area the site of
6the proposed enterprise, or an ordinance reducing or
7eliminating tax benefits in a Zone, such business enterprise
8shall be entitled to the benefits previously applicable within
9the Zone for the original stated term of the Zone, if the
10business enterprise establishes:
11        (i) that the proposed business enterprise or expansion
12    has been committed to be located within the Zone;
13        (ii) that substantial and binding financial
14    obligations have been made towards the development of such
15    enterprise; and
16        (iii) that such commitments have been made in
17    reasonable reliance on the benefits and programs which were
18    to have been applicable to the enterprise by reason of the
19    Zone, including in the case of a reduction in term of a
20    zone, the original length of the term.
21    In declaratory judgment actions under this paragraph, the
22Department and the designating municipality or county shall be
23necessary parties defendant.
24    (g) An enterprise zone designated on or after the effective
25date of this amendatory Act of the 97th General Assembly shall
26be decertified if: (i) the zone fails to meet the obligations

 

 

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1listed in paragraph (5) of subsection (f) of Section 4 of this
2Act; and (ii) the zone does not otherwise meet 3 of the 5
3criteria set forth in subsection (f).
4(Source: P.A. 90-258, eff. 7-30-97.)
 
5    (20 ILCS 655/8.1 new)
6    Sec. 8.1. Accounting. Any business receiving tax
7incentives due to their location within an Enterprise Zone must
8keep itemized records of each transaction to which a tax
9incentive was applied. The business must, no less than monthly,
10present a copy of their itemized record to the Zone
11Administrator. The Zone Administrator must then, as received,
12send a copy of the itemized report to the Department. The
13Department will compile a report for each Enterprise Zone that
14includes these itemized records, categorized by the names of
15the businesses within the Zone. The Department will issue these
16reports to the Board on a quarterly basis.
 
17    (20 ILCS 655/8.2 new)
18    Sec. 8.2. Zone Administrator.
19    (a) Each Zone Administrator designated under Section 8 of
20this Act shall post a copy of the boundaries of the Enterprise
21Zone on its official Internet website and shall provide an
22electronic copy to the Department. The Department shall post
23each copy of the boundaries of an Enterprise Zone that it
24receives from a Zone Administrator on its official Internet

 

 

09700HB4189ham001- 23 -LRB097 15180 HLH 68227 a

1website.
2    (b) The Zone Administrator shall collect and aggregate the
3following information:
4        (1) the estimated cost of each building project, broken
5    down into labor and materials; new estimates shall be
6    provided each time an applicant requests an extension of
7    the sales tax exemption certificate; and
8        (2) within 60 days after the end of the project, the
9    actual cost of each building project, broken down into
10    labor and materials.
11    (c) By April 1 of each year, each Zone Administrator shall
12file a copy of its fee schedule with the Department, and the
13Department shall review and approve the fee schedule. Zone
14Administrators shall charge no more than 0.1% of the actual
15cost of the project, with a maximum fee of no more than
16$100,000.
 
17    Section 10. The Retailers' Occupation Tax Act is amended by
18changing Sections 1d, 1e, 1f, 1j, 1j.1, 1m, 1n, 5k, and 5l and
19by adding Section 6d as follows:
 
20    (35 ILCS 120/1d)  (from Ch. 120, par. 440d)
21    Sec. 1d. Enterprise zone exemptions.
22    (a) Until January 1, 2013, subject Subject to the
23provisions of Section 1f, all tangible personal property to be
24used or consumed within an enterprise zone established pursuant

 

 

09700HB4189ham001- 24 -LRB097 15180 HLH 68227 a

1to the "Illinois Enterprise Zone Act", as amended, or subject
2to the provisions of Section 5.5 of the Illinois Enterprise
3Zone Act, all tangible personal property to be used or consumed
4by any High Impact Business, in the process of the
5manufacturing or assembly of tangible personal property for
6wholesale or retail sale or lease or in the process of graphic
7arts production if used or consumed at a facility which is a
8Department of Commerce and Economic Opportunity certified
9business and located in a county of more than 4,000 persons and
10less than 45,000 persons is exempt from the tax imposed by this
11Act.
12    (b) Beginning on January 1, 2013, taxpayers who purchase
13(i) tangible personal property to be used or consumed within an
14enterprise zone established pursuant to the Illinois
15Enterprise Zone Act or (ii) tangible personal property to be
16used or consumed by any High Impact Business in the process of
17the manufacturing or assembly of tangible personal property for
18wholesale or retail sale or lease or in the process of graphic
19arts production that is used or consumed at a facility which is
20a Department of Commerce and Economic Opportunity certified
21business and located in a county of more than 4,000 persons and
22less than 45,000 persons are entitled to a refund under Section
236d.
24    (c) This exemption includes repair and replacement parts
25for machinery and equipment used primarily in the process of
26manufacturing or assembling tangible personal property or in

 

 

09700HB4189ham001- 25 -LRB097 15180 HLH 68227 a

1the process of graphic arts production if used or consumed at a
2facility which is a Department of Commerce and Economic
3Opportunity certified business and located in a county of more
4than 4,000 persons and less than 45,000 persons for wholesale
5or retail sale, or lease, and equipment, manufacturing or
6graphic arts fuels, material and supplies for the maintenance,
7repair or operation of such manufacturing or assembling or
8graphic arts machinery or equipment.
9(Source: P.A. 94-793, eff. 5-19-06.)
 
10    (35 ILCS 120/1e)  (from Ch. 120, par. 440e)
11    Sec. 1e. Enterprise zone exemptions.
12    (a) Until January 1, 2013, subject Subject to the
13provisions of Section 1f, or subject to the provisions of
14Section 5.5 of the Illinois Enterprise Zone Act, all tangible
15personal property to be used or consumed in the operation of
16pollution control facilities, as defined in Section 1a of this
17Act, within an enterprise zone established pursuant to the
18"Illinois Enterprise Zone Act", as amended, shall be exempt
19from the tax imposed by this Act.
20    (b) Beginning on January 1, 2013, taxpayers who purchase
21tangible personal property to be used or consumed in the
22operation of pollution control facilities, as defined in
23Section 1a of this Act, within an enterprise zone established
24pursuant to the Illinois Enterprise Zone Act are entitled to a
25refund under Section 6d.

 

 

09700HB4189ham001- 26 -LRB097 15180 HLH 68227 a

1(Source: P.A. 85-1182.)
 
2    (35 ILCS 120/1f)  (from Ch. 120, par. 440f)
3    Sec. 1f. Except for High Impact Businesses, the exemption
4stated in Sections 1d and 1e of this Act shall only apply to
5business enterprises which:
6        (1) either (i) make investments which cause the
7    creation of a minimum of 200 full-time equivalent jobs in
8    Illinois or (ii) make investments which cause the retention
9    of a minimum of 2000 full-time jobs in Illinois or (iii)
10    make investments of a minimum of $40,000,000 and retain at
11    least 90% of the jobs in place on the date on which the
12    exemption is granted and for the duration of the exemption;
13    and
14        (2) are located in an Enterprise Zone established
15    pursuant to the Illinois Enterprise Zone Act; and
16        (3) are certified by the Department of Commerce and
17    Economic Opportunity as complying with the requirements
18    specified in clauses (1), (2) and (3).
19    Any business enterprise seeking to avail itself of the
20exemptions stated in Sections 1d or 1e, or both, shall make
21application to the Department of Commerce and Economic
22Opportunity in such form and providing such information as may
23be prescribed by the Department of Commerce and Economic
24Opportunity. However, no business enterprise shall be
25required, as a condition for certification under clause (4) of

 

 

09700HB4189ham001- 27 -LRB097 15180 HLH 68227 a

1this Section, to attest that its decision to invest under
2clause (1) of this Section and to locate under clause (2) of
3this Section is predicated upon the availability of the
4exemptions authorized by Sections 1d or 1e.
5    The Department of Commerce and Economic Opportunity shall
6determine whether the business enterprise meets the criteria
7prescribed in this Section. If the Department of Commerce and
8Economic Opportunity determines that such business enterprise
9meets the criteria, it shall issue a certificate of eligibility
10for exemption to the business enterprise in such form as is
11prescribed by the Department of Revenue. The Department of
12Commerce and Economic Opportunity shall act upon such
13certification requests within 60 days after receipt of the
14application, and shall file with the Department of Revenue a
15copy of each certificate of eligibility for exemption.
16    The Department of Commerce and Economic Opportunity shall
17have the power to promulgate rules and regulations to carry out
18the provisions of this Section including the power to define
19the amounts and types of eligible investments not specified in
20this Section which business enterprises must make in order to
21receive the exemptions stated in Sections 1d and 1e of this
22Act; and to require that any business enterprise that is
23granted a tax exemption repay the exempted tax if the business
24enterprise fails to comply with the terms and conditions of the
25certification.
26    Such certificate of eligibility for exemption shall be

 

 

09700HB4189ham001- 28 -LRB097 15180 HLH 68227 a

1presented by the business enterprise to its supplier when
2making the initial purchase of tangible personal property for
3which an exemption is granted by Section 1d or Section 1e, or
4both, together with a certification by the business enterprise
5that such tangible personal property is exempt from taxation
6under Section 1d or Section 1e and by indicating the exempt
7status of each subsequent purchase on the face of the purchase
8order.
9    The Department of Commerce and Economic Opportunity shall
10determine the period during which such exemption from the taxes
11imposed under this Act is in effect which shall not exceed 20
12years.
13    This Section is subject to the provisions of Section 6d.
14(Source: P.A. 94-793, eff. 5-19-06.)
 
15    (35 ILCS 120/1j)  (from Ch. 120, par. 440j)
16    Sec. 1j. Exemption - Machinery or equipment used in the
17operation of high impact service facilities.
18    (a) Until January 1, 2013, subject Exemption - Machinery or
19Equipment used in the operation of high impact service
20facilities. Subject to the provisions of Section 1i of this
21Act, machinery or equipment used in the operation of a high
22impact service facility, as defined in Section 1i of this Act,
23located within an enterprise zone established pursuant to the
24Illinois Enterprise Zone Act shall be exempt from the tax
25imposed by this Act.

 

 

09700HB4189ham001- 29 -LRB097 15180 HLH 68227 a

1    (b) Beginning on January 1, 2013, purchasers of machinery
2or equipment used in the operation of a high impact service
3facility, as defined in Section 1i of this Act, located within
4an enterprise zone established pursuant to the Illinois
5Enterprise Zone Act are entitled to a refund under Section 6d
6of this Act.
7    (c) Machinery and equipment, new and replacement, shall
8include, but not be limited to: (i) motor driven heavy
9equipment not considered rolling stock which is used for the
10purpose of transporting parcels, machinery, or equipment, or
11trailers used for the shipment of parcels, and equipment used
12to maintain and provide in-house services, within the confines
13of the facility, and (ii) automated machinery and equipment
14used for the purposes of transporting parcels within the
15facility, along with all components, parts, pieces, and
16computer software or hardware contained in the electronic
17control systems related thereto. The Department of Revenue
18shall promulgate such rules and regulations as necessary to
19further define machinery and equipment eligible for exemption
20or a refund in a high impact service facility.
21(Source: P.A. 85-1409.)
 
22    (35 ILCS 120/1j.1)
23    Sec. 1j.1. Exemption; jet fuel used in the operation of
24high impact service facilities.
25    (a) January 1, 2013, subject Exemption; jet fuel used in

 

 

09700HB4189ham001- 30 -LRB097 15180 HLH 68227 a

1the operation of high impact service facilities. Subject to the
2provisions of Section 1i of this Act, jet fuel and petroleum
3products sold to and used in the conduct of its business of
4sorting, handling and redistribution of mail, freight, cargo or
5other parcels in the operation of a high impact service
6facility, as defined in Section 1i of this Act, located within
7an enterprise zone established pursuant to the Illinois
8Enterprise Zone Act shall be exempt from the tax imposed by
9this Act, provided that the business enterprise has waived its
10right to a tax exemption of the charges imposed under Section
119-222.1 of the Public Utilities Act.
12    (b) Beginning on January 1, 2013, purchasers of jet fuel
13and petroleum products sold to and used in the conduct of the
14purchaser's business of sorting, handling and redistribution
15of mail, freight, cargo or other parcels in the operation of a
16high impact service facility, as defined in Section 1i of this
17Act, located within an enterprise zone established pursuant to
18the Illinois Enterprise Zone Act are entitled to a refund under
19Section 6d of this Act.
20    (c) The Department of Commerce and Economic Opportunity
21shall promulgate rules necessary to further define jet fuel and
22petroleum products sold to, used, and eligible for exemption in
23a high impact service facility. The minimum period for which an
24exemption or reduction from taxes is granted by this Section is
2510 years, regardless of the duration of the enterprise zone in
26which the project is located.

 

 

09700HB4189ham001- 31 -LRB097 15180 HLH 68227 a

1(Source: P.A. 94-793, eff. 5-19-06.)
 
2    (35 ILCS 120/1m)  (from Ch. 120, par. 440m)
3    Sec. 1m. Aircraft maintenance facilities; machinery and
4equipment.
5    (a) Until January 1, 2013, subject Subject to the
6provisions of Section 1k of this Act, machinery and equipment
7used in the operation of an aircraft maintenance facility as
8defined in Section 1k, located within an enterprise zone shall
9be exempt from the tax imposed by this Act. The machinery and
10equipment exempted by this Section is limited to machinery and
11equipment used primarily to maintain, rebuild or repair
12aircraft used as rolling stock moving in interstate commerce
13for hire by the operator of the facility.
14    (b) Beginning on January 1, 2013, purchasers of machinery
15and equipment used in the operation of an aircraft maintenance
16facility, as defined in Section 1k, located within an
17enterprise zone are entitled to a refund under Section 6d of
18this Act. The refund is limited to machinery and equipment used
19primarily to maintain, rebuild or repair aircraft used as
20rolling stock moving in interstate commerce for hire by the
21operator of the facility.
22    (c) The Department of Revenue shall promulgate any rules
23and regulations necessary to further define machinery and
24equipment eligible for exemption in an aircraft maintenance
25facility.

 

 

09700HB4189ham001- 32 -LRB097 15180 HLH 68227 a

1(Source: P.A. 86-1490.)
 
2    (35 ILCS 120/1n)  (from Ch. 120, par. 440n)
3    Sec. 1n. Aircraft maintenance facilities; tangible
4personal property.
5    (a) Until January 1, 2013, subject Subject to the
6provisions of Section 1k, all tangible personal property to be
7used or consumed, within an enterprise zone established
8pursuant to the Illinois Enterprise Zone Act, by any aircraft
9maintenance facility, directly in the process of maintaining,
10rebuilding or repairing aircraft is exempt from the tax imposed
11by this Act. The exemption includes repair and replacement
12parts for machinery and equipment used primarily in the process
13of maintaining, rebuilding or repairing aircraft, and also
14includes equipment, fuels, material and supplies for the
15maintenance, repair or operation of such machinery or
16equipment.
17    (b) Beginning on January 1, 2013, purchasers of tangible
18personal property to be used or consumed, within an enterprise
19zone established pursuant to the Illinois Enterprise Zone Act,
20by any aircraft maintenance facility, directly in the process
21of maintaining, rebuilding or repairing aircraft are entitled
22to a refund under Section 6d of this Act. The refund includes
23repair and replacement parts for machinery and equipment used
24primarily in the process of maintaining, rebuilding or
25repairing aircraft, and also includes equipment, fuels,

 

 

09700HB4189ham001- 33 -LRB097 15180 HLH 68227 a

1material and supplies for the maintenance, repair or operation
2of such machinery or equipment.
3(Source: P.A. 86-1490.)
 
4    (35 ILCS 120/5k)  (from Ch. 120, par. 444k)
5    Sec. 5k. Enterprise Zone; Building materials exemption and
6refund.
7    (a) Until January 1, 2013, each Each retailer who makes a
8qualified sale of building materials to be incorporated into
9real estate in an enterprise zone established by a county or
10municipality under the Illinois Enterprise Zone Act by
11remodeling, rehabilitation or new construction, may deduct
12receipts from such sales when calculating the tax imposed by
13this Act. For purposes of this Section, "qualified sale" means
14a sale of building materials that will be incorporated into
15real estate as part of a building project for which a
16Certificate of Eligibility for Sales Tax Exemption has been
17issued by the administrator of the enterprise zone in which the
18building project is located. To document the exemption allowed
19under this Section, the retailer must obtain from the purchaser
20a copy of the Certificate of Eligibility for Sales Tax
21Exemption issued by the administrator of the enterprise zone
22into which the building materials will be incorporated. The
23Certificate of Eligibility for Sales Tax Exemption must
24contain:
25        (1) a statement that the building project identified in

 

 

09700HB4189ham001- 34 -LRB097 15180 HLH 68227 a

1    the Certificate meets all the requirements for the building
2    material exemption contained in the enterprise zone
3    ordinance of the jurisdiction in which the building project
4    is located;
5        (2) the location or address of the building project;
6    and
7        (3) the signature of the administrator of the
8    enterprise zone in which the building project is located.
9In addition, the retailer must obtain certification from the
10purchaser that contains:
11        (1) a statement that the building materials are being
12    purchased for incorporation into real estate located in an
13    Illinois enterprise zone;
14        (2) the location or address of the real estate into
15    which the building materials will be incorporated;
16        (3) the name of the enterprise zone in which that real
17    estate is located;
18        (4) a description of the building materials being
19    purchased; and
20        (5) the purchaser's signature and date of purchase.
21The deduction allowed by this Section for the sale of building
22materials may be limited, to the extent authorized by
23ordinance, adopted after the effective date of this amendatory
24Act of 1992, by the municipality or county that created the
25enterprise zone into which the building materials will be
26incorporated. The ordinance, however, may neither require nor

 

 

09700HB4189ham001- 35 -LRB097 15180 HLH 68227 a

1prohibit the purchase of building materials from any retailer
2or class of retailers in order to qualify for the exemption
3allowed under this Section. The provisions of this Section are
4exempt from Section 2-70.
5    (b) Beginning January 1, 2013, qualified purchasers may
6apply for a refund under Section 6d of this Act for taxes paid
7on building materials incorporated, by remodeling,
8rehabilitation, or new construction, into real estate in an
9enterprise zone established by a county or municipality under
10the Illinois Enterprise Zone Act. For purposes of this Section,
11"qualified purchaser" means a purchaser of building materials
12that have been incorporated into real estate as part of a
13building project for which a Certificate of Eligibility for
14Sales Tax Refund has been issued by the administrator of the
15enterprise zone in which the building project is located. The
16refund allowed by this subsection (b) for a qualified purchaser
17of building materials may be limited, to the extent authorized
18by ordinance, by the municipality or county that created the
19enterprise zone into which the building materials will be
20incorporated. The ordinance, however, may neither require nor
21prohibit the purchase of building materials from any retailer
22or class of retailers in order to apply for the refunds allowed
23under this Section.
24    A business enterprise that possesses an effective
25Certificate of Eligibility for Sales Tax Exemption under
26subsection (a) of this Section need not apply for a Certificate

 

 

09700HB4189ham001- 36 -LRB097 15180 HLH 68227 a

1of Eligibility for Sales Tax Refund under this subsection (b).
2However, the administrator of the enterprise zone in which the
3building project is located shall replace all certificates
4issued under subsection (a) with Certificates of Eligibility
5for Sales Tax Refund and shall provide the Department of
6Revenue with copies of those certificates. The issuance of new
7certificates shall not extend the termination dates of the
8certificates issued under subsection (a).
9    Any business enterprise that applies for a refund shall
10repay the amount of any refund received to the Department of
11Revenue if the business enterprise fails to comply with the
12terms and conditions of the certification, and pay all
13penalties and interest on the amount of refunds as determined
14by the Department of Revenue. The Department of Revenue shall
15have the power to promulgate rules and regulations to
16administer and enforce this requirement.
17(Source: P.A. 91-51, eff. 6-30-99; 91-954, eff. 1-1-02; 92-484,
18eff. 8-23-01; 92-779, eff. 8-6-02.)
 
19    (35 ILCS 120/5l)  (from Ch. 120, par. 444l)
20    Sec. 5l. High impact businesses; building materials.
21    (a) Beginning January 1, 1995, and until January 1, 2013,
22each retailer who makes a sale of building materials that will
23be incorporated into a High Impact Business location as
24designated by the Department of Commerce and Economic
25Opportunity under Section 5.5 of the Illinois Enterprise Zone

 

 

09700HB4189ham001- 37 -LRB097 15180 HLH 68227 a

1Act may deduct receipts from such sales when calculating only
2the 6.25% State rate of tax imposed by this Act. Beginning on
3the effective date of this amendatory Act of 1995, a retailer
4may also deduct receipts from such sales when calculating any
5applicable local taxes. However, until the effective date of
6this amendatory Act of 1995, a retailer may file claims for
7credit or refund to recover the amount of any applicable local
8tax paid on such sales. No retailer who is eligible for the
9deduction or credit under Section 5k of this Act for making a
10sale of building materials to be incorporated into real estate
11in an enterprise zone by rehabilitation, remodeling or new
12construction shall be eligible for the deduction or credit
13authorized under this Section.
14    (b) Beginning on January 1, 2013, purchasers of building
15materials that will be incorporated into a High Impact Business
16location as designated by the Department of Commerce and
17Economic Opportunity under Section 5.5 of the Illinois
18Enterprise Zone Act are entitled to a refund under Section 6d
19of this Act.
20(Source: P.A. 94-793, eff. 5-19-06.)
 
21    (35 ILCS 120/6d new)
22    Sec. 6d. Refunds; enterprise zones.
23    (a) On and after January 1, 2013, purchasers of tangible
24personal property described in Section 1d, 1e, 1f, 1i, 1j,
251j.1, 1j.2, 1k, 1m, 1n, 5k, or 5l may apply to the Department

 

 

09700HB4189ham001- 38 -LRB097 15180 HLH 68227 a

1for a refund of the taxes paid under this Act with respect to
2that property. Claims for refunds shall be prepared and filed
3quarterly upon forms provided by the Department. Each claim
4shall provide:
5        (1) the name and principal business address of the
6    claimant;
7        (2) the period covered by the claim;
8        (3) the amount of refund claimed and the Section of the
9    Act under which the refund is claimed;
10        (4) the amount of tax paid;
11        (5) for each qualifying retail transaction, the
12    transaction date, the name and address of the retailer, the
13    item or items purchased, the price of each item purchased,
14    the name of the enterprise zone or location where the item
15    or items are used or consumed; and
16        (6) such other information as the Department may
17    reasonably require.
18    (b) A claim for refund may not be made more than 2 years
19after the date the tax is paid.
20    (c) Upon receipt of any claim for refund filed under this
21Section, any officer or employee of the Department who is
22authorized in writing by the Director of Revenue to acknowledge
23receipt of those claims on behalf of the Department shall
24execute on behalf of the Department, and shall deliver or mail
25to the claimant or his duly authorized agent, a written receipt
26acknowledging that the claim has been filed with the

 

 

09700HB4189ham001- 39 -LRB097 15180 HLH 68227 a

1Department, describing the claim in sufficient detail to
2identify it, and stating the date upon which the claim was
3received by the Department. That written receipt shall be prima
4facie evidence that the Department received the claim described
5in such receipt and shall be prima facie evidence of the date
6when such claim was received by the Department. In the absence
7of such a written receipt, the records of the Department as to
8when the claim was received by the Department, or as to whether
9or not the claim was received at all by the Department, shall
10be deemed to be prima facie correct upon these questions in the
11event of any dispute between the claimant (or his legal
12representative) and the Department concerning these questions.
13The Department may adopt rules requiring persons to file claims
14for refunds electronically.
15    As soon as practicable after a claim for refund is filed,
16the Department shall examine the claim and determine the amount
17of refund to which the claimant or, if the taxpayer has died or
18become incompetent, the taxpayer's legal representative, is
19entitled and shall, by its Notice of Tentative Determination of
20Claim, notify the claimant or his legal representative of that
21determination. The determination shall be prima facie correct.
22Proof of such a determination by the Department may be made at
23any hearing before the Department or in any legal proceeding by
24a reproduced copy of the Department's record relating thereto,
25in the name of the Department under the certificate of the
26Director of Revenue. Such reproduced copy shall, without

 

 

09700HB4189ham001- 40 -LRB097 15180 HLH 68227 a

1further proof, be admitted into evidence before the Department
2or in any legal proceeding, and shall be prima facie proof of
3the correctness of the Department's determination, as shown
4therein. If such claimant, or the legal representative of a
5deceased or incompetent taxpayer, within 60 days after the
6Department's Notice of Tentative Determination of Claim, files
7a protest thereto and requests a hearing thereon, the
8Department shall give notice to the claimant, or the legal
9representative of a deceased taxpayer or a taxpayer who is
10under legal disability, of the time and place fixed for a
11hearing, and shall hold a hearing in conformity with the
12provisions of this Act, and following that hearing shall issue
13its final determination of the amount, if any, found to be due
14as a result of the hearing, to such claimant, or the legal
15representative of a deceased taxpayer, or a taxpayer who is
16under legal disability. The Department's final determination
17may be reviewed by the proper Circuit Court, in the same
18manner, within the same time, upon the same terms and
19conditions, and to the same extent as provided by Section 12 of
20this Act.
21    If there has been an erroneous refund of tax payable under
22this Act, a notice of tax liability may be issued at any time
23within 4 years from the making of that refund, or within 6
24years from the making of that refund if it appears that any
25part of the refund was induced by fraud or the
26misrepresentation of a material fact. The amount of any

 

 

09700HB4189ham001- 41 -LRB097 15180 HLH 68227 a

1proposed assessment set forth in the notice shall be limited to
2the amount of the erroneous refund.
3    If a protest to the Department's Notice of Tentative
4Determination of Claim is not filed within 60 days and a
5request for a hearing thereon is not made as provided in
6Section 6b of this Act, that notice shall become and operate as
7a final determination upon the expiration of that 60-day
8period; and, if the Department's Notice of Tentative
9Determination, upon becoming a final determination, indicates
10no amount due to the claimant, or, upon issuance of a credit
11memorandum or refund for the amount, if any, found by the
12Department to be due, the claim in all its aspects shall be
13closed and no longer open to protest, hearing, judicial review,
14or by any other proceeding or action whatever, either before
15the Department or in any court of this State. Claims for credit
16or refund hereunder must be filed with and initially determined
17by the Department, the remedy herein provided being exclusive;
18and no court shall have jurisdiction to determine the merits of
19any claim except upon review as provided herein.
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.".