Bill Status of HB 4018   103rd General Assembly


Short Description:  MUNI-MISTAKEN SALES TAX PMTS

House Sponsors
Rep. Mary Beth Canty

Last Action  View All Actions

DateChamber Action
  3/15/2023HouseReferred to Rules Committee

Statutes Amended In Order of Appearance
30 ILCS 105/6z-18from Ch. 127, par. 142z-18
65 ILCS 5/8-11-1from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-1.6
65 ILCS 5/8-11-1.7
65 ILCS 5/8-11-16from Ch. 24, par. 8-11-16
65 ILCS 5/8-11-21
65 ILCS 5/8-11-24 new

Synopsis As Introduced
Amends the Illinois Municipal Code. Provides that a municipality may commence an action in the circuit court against another municipality to recover sales tax revenues generated by a business in the plaintiff municipality but mistakenly paid to the defendant municipality. Provides that the action must be commenced no later than 20 years after a payment is mistakenly paid to a municipality. Provides that a municipality may recover both the municipality's share of the moneys from the Local Government Tax Fund and the municipality's own local sales taxes that were mistakenly paid. Provides that actions of the Department of Revenue to offset amounts erroneously disbursed within the 6 months preceding the time a misallocation is discovered is not the exclusive remedy of a municipality and does not limit the rights of a municipality to pursue an action against another municipality. Provides that the changes made by the amendatory Act are declarative of existing law and shall be applied retroactively when substantively applicable, including all pending and previously pending actions without regard to when the cause of action accrued. Further amends the Illinois Municipal Code and amends the State Finance Act making conforming changes.

Actions 
DateChamber Action
  3/15/2023HouseFiled with the Clerk by Rep. Mary Beth Canty
  3/15/2023HouseFirst Reading
  3/15/2023HouseReferred to Rules Committee

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