Revenue Committee
Filed: 02/19/04
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1 | AMENDMENT TO HOUSE BILL 4705
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2 | AMENDMENT NO. ______. Amend House Bill 4705 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Counties Code is amended by adding Section | ||||||
5 | 5-1014.3 as
follows:
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6 | (55 ILCS 5/5-1014.3 new)
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7 | Sec. 5-1014.3. Agreements to share or rebate occupation | ||||||
8 | taxes.
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9 | (a) On and after
June 1, 2004, a county board shall not | ||||||
10 | enter into
any agreement to share or
rebate any portion of
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11 | retailers' occupation taxes generated by retail sales of | ||||||
12 | tangible personal
property if: (1) the tax on those retail | ||||||
13 | sales, absent the agreement,
would have been paid to another | ||||||
14 | unit of local government; and (2) the retailer
maintains, | ||||||
15 | within that other unit of local government, a retail
location | ||||||
16 | from which the tangible personal property is delivered to | ||||||
17 | purchasers,
or a warehouse from which the tangible personal | ||||||
18 | property is delivered to
purchasers. Any unit of local | ||||||
19 | government denied
retailers' occupation tax revenue because of | ||||||
20 | an agreement that violates this
Section may file an action in | ||||||
21 | circuit court against the county.
Any agreement entered into | ||||||
22 | prior to
June 1,
2004 is not affected by this amendatory Act of | ||||||
23 | the 93rd General Assembly.
Any unit of local
government that | ||||||
24 | prevails in the circuit court action is entitled to damages in
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1 | the amount of the tax revenue it was denied as a result of the | ||||||
2 | agreement,
statutory interest, costs, reasonable attorney's | ||||||
3 | fees, and an amount equal to
50% of the tax.
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4 | (b) On and after the effective date of this amendatory Act | ||||||
5 | of the 93rd
General Assembly, a home rule unit shall not enter | ||||||
6 | into any agreement
prohibited
by this Section. This Section is | ||||||
7 | a denial and limitation of home rule powers
and
functions under | ||||||
8 | subsection (g) of Section 6 of Article VII of the Illinois
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9 | Constitution.
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10 | Section 10. The Illinois Municipal Code is amended by | ||||||
11 | adding Section 8-11-21
as follows:
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12 | (65 ILCS 5/8-11-21 new)
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13 | Sec. 8-11-21. Agreements to share or rebate occupation | ||||||
14 | taxes.
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15 | (a) On and after
June 1, 2004, the corporate authorities of | ||||||
16 | a municipality shall
not enter into any agreement to share or | ||||||
17 | rebate
any
portion of retailers' occupation taxes generated by | ||||||
18 | retail sales of tangible
personal
property if: (1) the tax on | ||||||
19 | those retail sales, absent the agreement,
would have been paid | ||||||
20 | to another unit of local government; and (2) the
retailer | ||||||
21 | maintains, within that other unit of local government, a
retail | ||||||
22 | location from which the tangible personal property is delivered | ||||||
23 | to
purchasers, or a warehouse from which the tangible personal | ||||||
24 | property is
delivered to purchasers. Any unit of local | ||||||
25 | government
denied retailers' occupation tax revenue because of | ||||||
26 | an agreement that violates
this Section may file an action in | ||||||
27 | circuit court against the municipality.
Any agreement entered | ||||||
28 | into prior to
June 1,
2004 is not affected by this amendatory | ||||||
29 | Act of the 93rd General Assembly.
Any unit of
local government | ||||||
30 | that prevails in the circuit court action is entitled to
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31 | damages in
the amount of the tax revenue it was denied as a | ||||||
32 | result of the agreement,
statutory interest, costs, reasonable |
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1 | attorney's fees, and an amount equal to
50% of the
tax.
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2 | (b) On and after the effective date of this amendatory Act | ||||||
3 | of the 93rd
General Assembly, a home rule unit shall not enter | ||||||
4 | into any agreement
prohibited
by this Section. This Section is | ||||||
5 | a denial and limitation of home rule powers
and
functions under | ||||||
6 | subsection (g) of Section 6 of Article VII of the Illinois
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7 | Constitution.
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8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.".
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