|
|||||||||||||||||||||||||
|
|||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
1 | AN ACT concerning taxes.
| ||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||
4 | Section 1. Short title. This Act may be cited as the | ||||||||||||||||||||||||
5 | Premier Resort Areas
Act.
| ||||||||||||||||||||||||
6 | Section 5. Definitions. In this Act:
| ||||||||||||||||||||||||
7 | "Infrastructure expenses" means the costs of purchasing, | ||||||||||||||||||||||||
8 | constructing, or
improving any of the following: parking lots; | ||||||||||||||||||||||||
9 | access ways; transportation
facilities, including roads
and
| ||||||||||||||||||||||||
10 | bridges; sewer and water facilities; parks, boat ramps, | ||||||||||||||||||||||||
11 | beaches, and other
recreational
facilities; fire fighting | ||||||||||||||||||||||||
12 | equipment; police vehicles; ambulances; and other
equipment or
| ||||||||||||||||||||||||
13 | materials dedicated to public safety or public works.
| ||||||||||||||||||||||||
14 | "Premier resort area" means a county or municipality whose | ||||||||||||||||||||||||
15 | governing body
enacts an ordinance or adopts a resolution under | ||||||||||||||||||||||||
16 | Section 10.
| ||||||||||||||||||||||||
17 | "Tourism-related retailers" means retailers classified in | ||||||||||||||||||||||||
18 | the North
American Industry Classification System, 1997 | ||||||||||||||||||||||||
19 | edition, as updated,
published by the U.S. office of management
| ||||||||||||||||||||||||
20 | and
budget under the following industry numbers:
| ||||||||||||||||||||||||
21 | (1) 31133 Confectionery Manufacturing from Purchased | ||||||||||||||||||||||||
22 | Chocolate.
| ||||||||||||||||||||||||
23 | (2) 31134 Nonchocolate Confectionery Manufacturing.
| ||||||||||||||||||||||||
24 | (3) 311811 Retail Bakeries.
| ||||||||||||||||||||||||
25 | (4) 44313 Camera and Photographic Supplies Stores.
| ||||||||||||||||||||||||
26 | (5) 445291 Baked Goods Stores.
| ||||||||||||||||||||||||
27 | (6) 445292 Confectionery and Nut Stores.
| ||||||||||||||||||||||||
28 | (7) 445299 All Other Specialty Food Stores.
| ||||||||||||||||||||||||
29 | (8) 44531 Beer, Wine, and Liquor Stores.
| ||||||||||||||||||||||||
30 | (9) 44611 Pharmacies and Drug Stores.
| ||||||||||||||||||||||||
31 | (10) 44711 Gasoline Stations with Convenience Store.
| ||||||||||||||||||||||||
32 | (11) 44719 Other Gasoline Stations.
|
| |||||||
| |||||||
1 | (12) 45111 Sporting Goods Stores.
| ||||||
2 | (13) 45291 Warehouse Clubs and Superstores.
| ||||||
3 | (14) 45299 All Other General Merchandise Stores.
| ||||||
4 | (15) 45322 Gift, Novelty, and Souvenir Stores.
| ||||||
5 | (16) 48711 Scenic and Sightseeing Transportation, Land.
| ||||||
6 | (17) 48721 Scenic and Sightseeing Transportation, Water.
| ||||||
7 | (18) 48799 Scenic and Sightseeing Transportation, Other.
| ||||||
8 | (19) 532292 Recreational Goods Rental.
| ||||||
9 | (20) 561599 All Other Travel Arrangement and Reservation | ||||||
10 | Services.
| ||||||
11 | (21) 61162 Sports and Recreation Instruction.
| ||||||
12 | (22) 611699 All Other Miscellaneous Schools and | ||||||
13 | Instruction.
| ||||||
14 | (23) 71111 Theater Companies and Dinner Theaters.
| ||||||
15 | (24) 71119 Other Performing Arts Companies.
| ||||||
16 | (25) 711212 Racetracks.
| ||||||
17 | (26) 711219 Other Spectator Sports.
| ||||||
18 | (27) 71131 Promoters of Performing Arts, Sports, and | ||||||
19 | Similar Events with
Facilities.
| ||||||
20 | (28) 71132 Promoters of Performing Arts, Sports, and | ||||||
21 | Similar Events without
Facilities.
| ||||||
22 | (29) 71219 Nature Parks and Other Similar Institutions.
| ||||||
23 | (30) 71311 Amusement and Theme Parks.
| ||||||
24 | (31) 71312 Amusement Arcades.
| ||||||
25 | (32) 71321 Casinos (except Casino Hotels).
| ||||||
26 | (33) 71329 Other Gambling Industries.
| ||||||
27 | (34) 71391 Golf Courses and Country Clubs.
| ||||||
28 | (35) 71392 Skiing Facilities.
| ||||||
29 | (36) 71394 Fitness and Recreational Sports Centers.
| ||||||
30 | (37) 71399 All Other Amusement and Recreation Industries.
| ||||||
31 | (38) 72111 Hotels (except Casino Hotels) and Motels.
| ||||||
32 | (39) 72112 Casino Hotels.
| ||||||
33 | (40) 721191 Bed-and-Breakfast Inns.
| ||||||
34 | (41) 721199 All Other Traveler Accommodation.
| ||||||
35 | (42) 721211 RV (Recreational Vehicle) Parks and | ||||||
36 | Campgrounds.
|
| |||||||
| |||||||
1 | (43) 721214 Recreational and Vacation Camps (except | ||||||
2 | Campgrounds).
| ||||||
3 | (44) 72211 Full-Service Restaurants.
| ||||||
4 | (45) 722211 Limited-Service Restaurants.
| ||||||
5 | (46) 722212 Cafeterias.
| ||||||
6 | (47) 722213 Snack and Nonalcoholic Beverage Bars.
| ||||||
7 | (48) 72231 Food Service Contractors.
| ||||||
8 | (49) 72232 Caterers.
| ||||||
9 | (50) 72241 Drinking Places (Alcoholic Beverages).
| ||||||
10 | Section 10. Premier resort area creation.
| ||||||
11 | (a) The governing body of a municipality or county, by a | ||||||
12 | two-thirds vote of
the
members of the governing body who are | ||||||
13 | present when the vote is taken, may enact
an
ordinance or adopt | ||||||
14 | a resolution declaring the municipality or the
unincorporated | ||||||
15 | areas of the county, as appropriate, to be a premier resort | ||||||
16 | area
if
at least 40%
of the equalized assessed value of the | ||||||
17 | taxable commercial property within the
municipality or | ||||||
18 | unincorporated areas of the county is used by tourism-related
| ||||||
19 | retailers.
| ||||||
20 | (b) A municipality or county that is a premier resort area | ||||||
21 | may impose the tax
under Section 20.
| ||||||
22 | (c) If 2 or more contiguous municipalities or counties or | ||||||
23 | any combination of
these
that are premier resort areas each | ||||||
24 | impose the tax under Section 20, they may
enter into
| ||||||
25 | intergovernmental cooperation agreements under the | ||||||
26 | Intergovernmental
Cooperation Act
to cooperate in paying for | ||||||
27 | infrastructure expenses, in addition to any other
authority | ||||||
28 | they
have to act under that Act.
| ||||||
29 | (d) The proceeds from a tax that is imposed under Section | ||||||
30 | 20 may be used only
to
pay for infrastructure expenses within | ||||||
31 | the jurisdiction of a premier resort
area.
| ||||||
32 | Section 15. Jurisdiction. The jurisdiction of a premier | ||||||
33 | resort area is
coterminous
with the boundaries of a | ||||||
34 | municipality or the unincorporated areas of a county
whose |
| |||||||
| |||||||
1 | governing body enacts an
ordinance or adopts a resolution under | ||||||
2 | subsection (a) of Section 10, or with
the
boundaries of
2 or | ||||||
3 | more municipalities or the
unincorporated areas of 2 or more | ||||||
4 | counties or any combination of these that
enter
into a
contract | ||||||
5 | under subsection (c) of Section 10.
| ||||||
6 | Section 20. Retailers' occupation and service occupation | ||||||
7 | taxes.
| ||||||
8 | (a) Except as provided in subsection (c), a municipality, | ||||||
9 | within the
boundaries of the municipality, or a county, with
| ||||||
10 | respect to the
unincorporated areas of the county, all of
which | ||||||
11 | is
included in a premier resort area, may, by ordinance or | ||||||
12 | resolution, impose a
tax upon
tourism related retailers at a | ||||||
13 | rate of 0.5% of the gross receipts from sales of
tangible
| ||||||
14 | personal property at retail.
| ||||||
15 | (b) Except as provided in subsection (c), a municipality, | ||||||
16 | within the
boundaries of the municipality, or a county, with
| ||||||
17 | respect to the
unincorporated areas of the county, all of
which | ||||||
18 | is
included in a premier resort area, may, by ordinance or | ||||||
19 | resolution, impose a
tax upon
tourism related retailers engaged | ||||||
20 | in the municipality or unincorporated areas
of the county in | ||||||
21 | the business
of making
sales of service at a rate of 0.5% of | ||||||
22 | the gross receipts from selling price of
all tangible
personal | ||||||
23 | property transferred by the servicemen as an incident to a sale | ||||||
24 | of
service. No tax
may be imposed by a premier resort area | ||||||
25 | pursuant to subsection (a) unless the
premier
resort area also | ||||||
26 | imposes a tax at the same rate under this subsection (b).
| ||||||
27 | (c) A municipality may impose the tax under this Section in | ||||||
28 | the municipality.
A county may impose the tax under this | ||||||
29 | Section in the unincorporated areas of
the county.
| ||||||
30 | (d) Nothing in this Section shall be construed to authorize | ||||||
31 | a premier resort
area to
impose a tax upon the privilege of | ||||||
32 | engaging in any business that under the
Constitution of
the | ||||||
33 | United States may not be made the subject of taxation by this | ||||||
34 | State.
|
| |||||||
| |||||||
1 | Section 25. Administration. The tax imposed by a premier | ||||||
2 | resort area under
this
Act and all civil penalties that may be | ||||||
3 | assessed as an incident to that tax
shall
be collected
and | ||||||
4 | enforced by the State Department of Revenue. The certificate of
| ||||||
5 | registration that is
issued by the Department to a retailer | ||||||
6 | under the Retailers' Occupation Tax Act
or under
the Service | ||||||
7 | Occupation Tax Act shall permit the retailer to engage in a
| ||||||
8 | business that is
taxable under any ordinance or resolution | ||||||
9 | enacted pursuant to this Act without
registering
separately | ||||||
10 | with the Department under that ordinance or resolution or under | ||||||
11 | this
Act. The
Department shall have full power to administer | ||||||
12 | and enforce this Act; to collect
all taxes
and penalties due | ||||||
13 | under this Act; to dispose of taxes and penalties so
collected | ||||||
14 | in the
manner provided in this Section; and to determine all | ||||||
15 | rights to credit
memoranda
arising on
account of the erroneous | ||||||
16 | payment of tax or penalty under this Act. In the
administration
| ||||||
17 | of and compliance with this Act, the Department and persons who | ||||||
18 | are subject to
this Act
shall have the same rights, remedies, | ||||||
19 | privileges, immunities, powers, and
duties, and be
subject to | ||||||
20 | the same conditions, restrictions, limitations, penalties, and
| ||||||
21 | definitions of terms,
and employ the same modes of procedure, | ||||||
22 | as are prescribed in Sections 1, 1a,
1a-1, 1d,
1e, 1f, 1i, 1j, | ||||||
23 | 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions
other | ||||||
24 | than the
State rate of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, | ||||||
25 | 5h, 5i, 5j, 5k, 5l, 6,
6a, 6b, 6c, 7, 8, 9, 10,
11, 12, and 13 | ||||||
26 | of the Retailers' Occupation Tax Act, with respect to the
| ||||||
27 | retailer's
occupation tax imposed under this Act, and Sections | ||||||
28 | 1a-1, 2, 2a, 3 through 3-50
(in
respect to all provisions other | ||||||
29 | than the State rate of tax), 4 (except that the
reference to | ||||||
30 | the State shall be to the taxing premier resort area), 5, 7, 8
| ||||||
31 | (except that the
jurisdiction to which the tax shall be a debt | ||||||
32 | to the extent indicated in that
Section 8 shall
be the taxing | ||||||
33 | premier resort area), 9 (except as to the disposition of taxes
| ||||||
34 | and penalties
collected, and except that the returned | ||||||
35 | merchandise credit for this premier
resort area tax
may not be | ||||||
36 | taken against any State tax), 10, 11, 12 (except the reference
|
| |||||||
| |||||||
1 | to
Section 2b of the Retailers' Occupation Tax Act), 13 (except | ||||||
2 | that any reference
to the
State shall mean the taxing premier | ||||||
3 | resort area), the first paragraph of
Section 15, 16, 17,
18, | ||||||
4 | 19, and 20 of the Service Occupation Tax Act, with respect to | ||||||
5 | the service
occupation
tax imposed under this Act, and Section | ||||||
6 | 3-7 of the Uniform Penalty and Interest
Act, as
fully as if | ||||||
7 | those provisions were set forth in this Section.
| ||||||
8 | Persons subject to any tax imposed pursuant to the | ||||||
9 | authority granted in this
Act
may reimburse themselves for | ||||||
10 | their seller's tax liability under this Act by
separately | ||||||
11 | stating
the tax as an additional charge, which charge may be | ||||||
12 | stated in combination, in
a single
amount, with State tax that | ||||||
13 | sellers are required to collect under the Use Tax
Act, pursuant
| ||||||
14 | to such bracket schedules as the Department may prescribe.
| ||||||
15 | If the Department determines that a refund should be made | ||||||
16 | under this Act to a
claimant, instead of issuing a credit | ||||||
17 | memorandum, the Department shall notify
the State
Comptroller, | ||||||
18 | who shall cause the order to be drawn for the amount specified | ||||||
19 | and
to the
person named in the notification from the | ||||||
20 | Department. The refund shall be paid
by the
State Treasurer out | ||||||
21 | of the premier resort area retailers' occupation tax fund.
| ||||||
22 | The Department shall forthwith pay over to the State | ||||||
23 | Treasurer, ex officio,
as
trustee, all taxes and penalties | ||||||
24 | collected under this Act. On or before the
25th day of each
| ||||||
25 | calendar month, the Department shall prepare and certify to the | ||||||
26 | Comptroller the
disbursement of stated sums of money to named | ||||||
27 | premier resort areas, the premier
resort
areas to be those from | ||||||
28 | which retailers have paid taxes or penalties under this
Act to | ||||||
29 | the
Department during the second preceding calendar month. The | ||||||
30 | amount to be paid to
each
premier resort area shall be the | ||||||
31 | amount (not including credit memoranda)
collected under
this | ||||||
32 | Act during the second preceding calendar month by the | ||||||
33 | Department plus an
amount
the Department determines is | ||||||
34 | necessary to offset any amounts that were
erroneously paid
to a | ||||||
35 | different taxing body, and not including an amount equal to the | ||||||
36 | amount of
refunds
made during the second preceding calendar |
| |||||||
| |||||||
1 | month by the Department on behalf of
the
premier resort area, | ||||||
2 | and not including any amount that the Department
determines is
| ||||||
3 | necessary to offset any amounts that were payable to a | ||||||
4 | different taxing body
but were
erroneously paid to the premier | ||||||
5 | resort area. Within 10 days after receipt by
the
Comptroller of | ||||||
6 | the disbursement certification to the premier resort areas
| ||||||
7 | provided for in
this Section to be given to the Comptroller by | ||||||
8 | the Department, the Comptroller
shall
cause the orders to be | ||||||
9 | drawn for the respective amounts in accordance with the
| ||||||
10 | directions
contained in the certification.
| ||||||
11 | An ordinance or resolution imposing or discontinuing the | ||||||
12 | tax under this Act
or
effecting a change in the rate of tax | ||||||
13 | shall either (i) be adopted and a
certified copy
thereof filed | ||||||
14 | with the Department on or before the first day of April,
| ||||||
15 | whereupon the
Department shall proceed to administer and | ||||||
16 | enforce the tax imposed under this
Act as of
the first day of | ||||||
17 | July next following the adoption and filing; or (ii) be
adopted | ||||||
18 | and a
certified copy thereof filed with the Department on or | ||||||
19 | before the first day of
October,
whereupon the Department shall | ||||||
20 | proceed to administer and enforce the tax
imposed under
this | ||||||
21 | Act as of the first day of January next following the adoption | ||||||
22 | and filing.
| ||||||
23 | When certifying the amount of a monthly disbursement to a | ||||||
24 | premier resort area
of
the tax imposed under this Act, the | ||||||
25 | Department shall increase or decrease the
amount by
an amount | ||||||
26 | necessary to offset any misallocation of previous | ||||||
27 | disbursements. The
offset
amount shall be the amount | ||||||
28 | erroneously disbursed within the previous 6 months
from the
| ||||||
29 | time a misallocation is discovered.
| ||||||
30 | The Department may adopt rules interpreting the | ||||||
31 | classifications under the
definition of "tourism-related | ||||||
32 | retailers" and specifying means of determining
the
| ||||||
33 | classification of a business. If there is a dispute whether a | ||||||
34 | business is a
tourism-related
retailer, the Department's | ||||||
35 | decision is final.
|