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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||||||||||
5 | changing Sections 8-11-1.1, 8-11-1.2, 8-11-1.3, 8-11-1.4, and | |||||||||||||||||||||||||||
6 | 8-11-1.5 as follows:
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7 | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
| |||||||||||||||||||||||||||
8 | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | |||||||||||||||||||||||||||
9 | taxes.
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10 | (a) The corporate authorities of a non-home rule
| |||||||||||||||||||||||||||
11 | municipality
may, upon approval of the electors of the | |||||||||||||||||||||||||||
12 | municipality pursuant to
subsection (b) of this Section, impose | |||||||||||||||||||||||||||
13 | by ordinance or resolution the tax authorized in Sections | |||||||||||||||||||||||||||
14 | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
| |||||||||||||||||||||||||||
15 | (b) The corporate authorities of the municipality may
by | |||||||||||||||||||||||||||
16 | ordinance or
resolution
call for the submission to the electors | |||||||||||||||||||||||||||
17 | of the municipality
the question of whether the municipality | |||||||||||||||||||||||||||
18 | shall impose such tax. Such
question shall be certified by the | |||||||||||||||||||||||||||
19 | municipal clerk to the election
authority in accordance with | |||||||||||||||||||||||||||
20 | Section 28-5 of the Election Code and shall be
in a form in | |||||||||||||||||||||||||||
21 | accordance with Section 16-7 of the Election Code.
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22 | If a majority of the electors in the municipality voting | |||||||||||||||||||||||||||
23 | upon the
question vote in the affirmative,
such tax shall be | |||||||||||||||||||||||||||
24 | imposed.
| |||||||||||||||||||||||||||
25 | An ordinance or resolution imposing the tax of not more | |||||||||||||||||||||||||||
26 | than 1.5%
1/2 of 1% hereunder or
discontinuing the same shall | |||||||||||||||||||||||||||
27 | be adopted and a certified copy thereof,
together with a | |||||||||||||||||||||||||||
28 | certification that the ordinance or resolution received
| |||||||||||||||||||||||||||
29 | referendum approval in the case of the imposition of such tax, | |||||||||||||||||||||||||||
30 | filed with
the Department of Revenue, on or before the first | |||||||||||||||||||||||||||
31 | day of June, whereupon
the Department shall proceed to | |||||||||||||||||||||||||||
32 | administer and enforce
the additional tax or to discontinue the |
| |||||||
| |||||||
1 | tax, as the case may be, as of the
first day of September next | ||||||
2 | following such adoption and filing.
Beginning January 1, 1992, | ||||||
3 | an ordinance or resolution imposing
or discontinuing the tax | ||||||
4 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
5 | with the Department on or before the first day of July,
| ||||||
6 | whereupon the Department shall proceed to administer and | ||||||
7 | enforce this
Section as of the first day of October next | ||||||
8 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
9 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
10 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
11 | with the Department on or before the first day of October,
| ||||||
12 | whereupon the Department shall proceed to administer and | ||||||
13 | enforce this
Section as of the first day of January next | ||||||
14 | following such adoption and filing.
Beginning October 1, 2002, | ||||||
15 | an ordinance or resolution imposing or
discontinuing the tax
| ||||||
16 | under this Section or effecting a change in the rate of tax | ||||||
17 | must either (i) be
adopted
and a
certified copy of the | ||||||
18 | ordinance or resolution filed with the Department on or
before | ||||||
19 | the first day
of April,
whereupon the Department shall proceed | ||||||
20 | to administer and enforce this Section
as of the
first day of | ||||||
21 | July next following the adoption and filing; or (ii) be adopted
| ||||||
22 | and a certified
copy of the ordinance or resolution filed with | ||||||
23 | the Department on or before the
first day
of October,
whereupon | ||||||
24 | the Department shall proceed to administer and enforce this | ||||||
25 | Section
as of the
first day of January next following the | ||||||
26 | adoption and filing.
A non-home rule municipality may file
a
| ||||||
27 | certified copy of an ordinance or resolution, with a | ||||||
28 | certification that the
ordinance or resolution received | ||||||
29 | referendum approval in the case of the
imposition of the tax, | ||||||
30 | with the
Department of Revenue, as required under this Section, | ||||||
31 | only after October 2,
2000.
| ||||||
32 | The tax authorized by this Section may not be more than | ||||||
33 | 1.5%
1/2 of 1% and
may be imposed only in 1/4% increments.
| ||||||
34 | (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | ||||||
35 | eff. 1-1-03.)
|
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| |||||||
1 | (65 ILCS 5/8-11-1.2) (from Ch. 24, par. 8-11-1.2)
| ||||||
2 | Sec. 8-11-1.2. Definition. As used in Sections 8-11-1.3,
| ||||||
3 | 8-11-1.4 and 8-11-1.5 of this Act:
| ||||||
4 | (a) "Public infrastructure" means
municipal roads and | ||||||
5 | streets, access roads, bridges, and sidewalks; waste
disposal | ||||||
6 | systems; and water and sewer line extensions, water | ||||||
7 | distribution
and purification facilities, storm water drainage | ||||||
8 | and retention facilities,
and sewage treatment facilities.
For | ||||||
9 | purposes of referenda authorizing the
imposition of taxes by | ||||||
10 | the City of DuQuoin under Sections 8-11-1.3, 8-11-1.4,
and | ||||||
11 | 8-11-1.5 of this
Act
that are approved in November, 2002, | ||||||
12 | "public infrastructure" shall also
include public schools.
| ||||||
13 | (b) "Property tax relief" means the action of a | ||||||
14 | municipality to reduce the
levy for real estate taxes or avoid | ||||||
15 | an increase in the levy for real estate
taxes that would | ||||||
16 | otherwise have been required. Property tax relief or the
| ||||||
17 | avoidance of property tax must uniformly apply to all classes | ||||||
18 | of property. | ||||||
19 | (c) "Transportation project" means any bridge, street, | ||||||
20 | road, highway, access road, interchange, intersection, | ||||||
21 | signing, signalization, parking lot, bus stop, station, | ||||||
22 | garage, terminal, hangar, shelter, rest area, dock, wharf, lake | ||||||
23 | or river port, airport, railroad, light rail, or other mass | ||||||
24 | transit and any similar or related improvement or | ||||||
25 | infrastructure.
| ||||||
26 | (Source: P.A. 91-51, eff. 6-30-99; 92-739, eff. 1-1-03; 92-815, | ||||||
27 | eff. 8-21-02;
revised 9-10-02.)
| ||||||
28 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| ||||||
29 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
30 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
31 | rule municipality may impose
a tax upon all persons engaged in | ||||||
32 | the business of selling tangible
personal property, other than | ||||||
33 | on an item of tangible personal property
which is titled and | ||||||
34 | registered by an agency of this State's Government,
at retail | ||||||
35 | in the municipality for expenditure on
public infrastructure , |
| |||||||
| |||||||
1 | transportation projects,
or for property tax relief , or any | ||||||
2 | combination of these,
both as defined in
Section 8-11-1.2 if | ||||||
3 | approved by
referendum as provided in Section 8-11-1.1, of the | ||||||
4 | gross receipts from such
sales made in the course of such | ||||||
5 | business.
The tax imposed may not be more than 1.5%
1/2 of 1% | ||||||
6 | and may be imposed only in
1/4% increments. The tax may not be | ||||||
7 | imposed on the sale of food for human
consumption that is
to be | ||||||
8 | consumed off the premises where it is sold (other than | ||||||
9 | alcoholic
beverages, soft drinks, and food that has been | ||||||
10 | prepared for immediate
consumption) and prescription and | ||||||
11 | nonprescription medicines, drugs, medical
appliances, and | ||||||
12 | insulin, urine testing materials, syringes, and needles used by
| ||||||
13 | diabetics.
The tax imposed by a
municipality pursuant to this | ||||||
14 | Section and all civil penalties that may be
assessed as an | ||||||
15 | incident thereof shall be collected and enforced by the
State | ||||||
16 | Department of Revenue. The certificate of registration which is
| ||||||
17 | issued by the Department to a retailer under the Retailers' | ||||||
18 | Occupation Tax
Act shall permit such retailer to engage in a | ||||||
19 | business which is taxable
under any ordinance or resolution | ||||||
20 | enacted pursuant to
this Section without registering | ||||||
21 | separately with the Department under
such ordinance or | ||||||
22 | resolution or under this Section. The Department
shall have | ||||||
23 | full power to administer and enforce this Section; to collect
| ||||||
24 | all taxes and penalties due hereunder; to dispose of taxes and | ||||||
25 | penalties
so collected in the manner hereinafter provided, and | ||||||
26 | to determine all
rights to credit memoranda, arising on account | ||||||
27 | of the erroneous payment
of tax or penalty hereunder. In the | ||||||
28 | administration of, and compliance
with, this Section, the | ||||||
29 | Department and persons who are subject to this
Section shall | ||||||
30 | have the same rights, remedies, privileges, immunities,
powers | ||||||
31 | and duties, and be subject to the same conditions, | ||||||
32 | restrictions,
limitations, penalties and definitions of terms, | ||||||
33 | and employ the same
modes of procedure, as are prescribed in | ||||||
34 | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | ||||||
35 | respect to all provisions therein other than
the State rate of | ||||||
36 | tax), 2c, 3 (except as to the disposition of taxes and
|
| |||||||
| |||||||
1 | penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | ||||||
2 | 5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the | ||||||
3 | Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | ||||||
4 | Penalty and Interest
Act as fully as if those provisions were | ||||||
5 | set forth herein.
| ||||||
6 | No municipality may impose a tax under this Section unless | ||||||
7 | the municipality
also imposes a tax at the same rate under | ||||||
8 | Section 8-11-1.4 of this Code.
| ||||||
9 | Persons subject to any tax imposed pursuant to the | ||||||
10 | authority granted
in this Section may reimburse themselves for | ||||||
11 | their seller's tax
liability hereunder by separately stating | ||||||
12 | such tax as an additional
charge, which charge may be stated in | ||||||
13 | combination, in a single amount,
with State tax which sellers | ||||||
14 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
15 | bracket schedules as the Department may prescribe.
| ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under
this Section to a claimant instead of issuing a | ||||||
18 | credit memorandum, the
Department shall notify the State | ||||||
19 | Comptroller, who shall cause the
order to be drawn for the | ||||||
20 | amount specified, and to the person named,
in such notification | ||||||
21 | from the Department. Such refund shall be paid by
the State | ||||||
22 | Treasurer out of the non-home rule municipal retailers'
| ||||||
23 | occupation tax fund.
| ||||||
24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
26 | collected hereunder. On or
before the 25th day of each calendar | ||||||
27 | month, the Department shall
prepare and certify to the | ||||||
28 | Comptroller the disbursement of stated sums
of money to named | ||||||
29 | municipalities, the municipalities to be those from
which | ||||||
30 | retailers have paid taxes or penalties hereunder to the | ||||||
31 | Department
during the second preceding calendar month. The | ||||||
32 | amount to be paid to each
municipality shall be the amount (not | ||||||
33 | including credit memoranda) collected
hereunder during the | ||||||
34 | second preceding calendar month by the Department plus
an | ||||||
35 | amount the Department determines is necessary to offset any | ||||||
36 | amounts
which were erroneously paid to a different taxing body, |
| |||||||
| |||||||
1 | and not including
an amount equal to the amount of refunds made | ||||||
2 | during the second preceding
calendar month by the Department on | ||||||
3 | behalf of such municipality, and not
including any amount which | ||||||
4 | the Department determines is necessary to offset
any amounts | ||||||
5 | which were payable to a different taxing body but were
| ||||||
6 | erroneously paid to the municipality. Within 10 days after | ||||||
7 | receipt, by the
Comptroller, of the disbursement certification | ||||||
8 | to the municipalities,
provided for in this Section to be given | ||||||
9 | to the Comptroller by the
Department, the Comptroller shall | ||||||
10 | cause the orders to be drawn for the
respective amounts in | ||||||
11 | accordance with the directions contained in such
| ||||||
12 | certification.
| ||||||
13 | For the purpose of determining the local governmental unit | ||||||
14 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
15 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
16 | place where the coal or
other mineral mined in Illinois is | ||||||
17 | extracted from the earth. This
paragraph does not apply to coal | ||||||
18 | or other mineral when it is delivered
or shipped by the seller | ||||||
19 | to the purchaser at a point outside Illinois so
that the sale | ||||||
20 | is exempt under the Federal Constitution as a sale in
| ||||||
21 | interstate or foreign commerce.
| ||||||
22 | Nothing in this Section shall be construed to authorize a
| ||||||
23 | municipality to impose a tax upon the privilege of engaging in | ||||||
24 | any
business which under the constitution of the United States | ||||||
25 | may not be
made the subject of taxation by this State.
| ||||||
26 | When certifying the amount of a monthly disbursement to a | ||||||
27 | municipality
under this Section, the Department shall increase | ||||||
28 | or decrease such amount
by an amount necessary to offset any | ||||||
29 | misallocation of previous
disbursements. The offset amount | ||||||
30 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
31 | months from the time a misallocation is discovered.
| ||||||
32 | The Department of Revenue shall implement this amendatory | ||||||
33 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
34 | and after January 1, 2002.
| ||||||
35 | As used in this Section, "municipal" and "municipality" | ||||||
36 | means a city,
village or incorporated town, including an |
| |||||||
| |||||||
1 | incorporated town which has
superseded a civil township.
| ||||||
2 | This Section shall be known and may be cited as the | ||||||
3 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| ||||||
4 | (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | ||||||
5 | eff.
1-1-03.)
| ||||||
6 | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| ||||||
7 | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | ||||||
8 | Tax Act. The
corporate authorities of a non-home rule | ||||||
9 | municipality may impose a
tax upon all persons engaged, in such | ||||||
10 | municipality, in the business of
making sales of service for | ||||||
11 | expenditure on
public infrastructure , transportation projects,
| ||||||
12 | or for property tax relief , or any combination of these,
both | ||||||
13 | as defined in
Section 8-11-1.2 if approved by
referendum as | ||||||
14 | provided in Section 8-11-1.1, of the selling price of
all | ||||||
15 | tangible personal property transferred by such servicemen | ||||||
16 | either in
the form of tangible personal property or in the form | ||||||
17 | of real estate as
an incident to a sale of service.
The tax | ||||||
18 | imposed may not be more than 1.5%
1/2 of 1% and may be imposed | ||||||
19 | only in
1/4% increments. The tax may not be imposed on the sale | ||||||
20 | of food for human
consumption that is
to be consumed off the | ||||||
21 | premises where it is sold (other than alcoholic
beverages, soft | ||||||
22 | drinks, and food that has been prepared for immediate
| ||||||
23 | consumption) and prescription and nonprescription medicines, | ||||||
24 | drugs, medical
appliances, and insulin, urine testing | ||||||
25 | materials, syringes, and needles used by
diabetics.
The tax | ||||||
26 | imposed by a municipality
pursuant to this Section and all | ||||||
27 | civil penalties that may be assessed as
an incident thereof | ||||||
28 | shall be collected and enforced by the State
Department of | ||||||
29 | Revenue. The certificate of registration which is issued
by the | ||||||
30 | Department to a retailer under the Retailers' Occupation Tax
| ||||||
31 | Act or under the Service Occupation Tax Act shall permit
such | ||||||
32 | registrant to engage in a business which is taxable under any
| ||||||
33 | ordinance or resolution enacted pursuant to this Section | ||||||
34 | without
registering separately with the Department under such | ||||||
35 | ordinance or
resolution or under this Section. The Department |
| |||||||
| |||||||
1 | shall have full power
to administer and enforce this Section; | ||||||
2 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
3 | taxes and penalties so collected
in the manner hereinafter | ||||||
4 | provided, and to determine all rights to
credit memoranda | ||||||
5 | arising on account of the erroneous payment of tax or
penalty | ||||||
6 | hereunder. In the administration of, and compliance with, this
| ||||||
7 | Section the Department and persons who are subject to this | ||||||
8 | Section
shall have the same rights, remedies, privileges, | ||||||
9 | immunities, powers and
duties, and be subject to the same | ||||||
10 | conditions, restrictions, limitations,
penalties and | ||||||
11 | definitions of terms, and employ the same modes of procedure,
| ||||||
12 | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | ||||||
13 | respect to
all provisions therein other than the State rate of | ||||||
14 | tax), 4 (except that
the reference to the State shall be to the | ||||||
15 | taxing municipality), 5, 7, 8
(except that the jurisdiction to | ||||||
16 | which the tax shall be a debt to the
extent indicated in that | ||||||
17 | Section 8 shall be the taxing municipality), 9
(except as to | ||||||
18 | the disposition of taxes and penalties collected, and except
| ||||||
19 | that the returned merchandise credit for this municipal tax may | ||||||
20 | not be
taken against any State tax), 10, 11, 12 (except the | ||||||
21 | reference therein to
Section 2b of the Retailers' Occupation | ||||||
22 | Tax Act), 13 (except that any
reference to the State shall mean | ||||||
23 | the taxing municipality), the first
paragraph of Section 15, | ||||||
24 | 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and | ||||||
25 | Section 3-7 of the Uniform Penalty and Interest Act, as fully
| ||||||
26 | as if those provisions were set forth herein.
| ||||||
27 | No municipality may impose a tax under this Section unless | ||||||
28 | the municipality
also imposes a tax at the same rate under | ||||||
29 | Section 8-11-1.3 of this Code.
| ||||||
30 | Persons subject to any tax imposed pursuant to the | ||||||
31 | authority granted
in this Section may reimburse themselves for | ||||||
32 | their serviceman's tax
liability hereunder by separately | ||||||
33 | stating such tax as an additional
charge, which charge may be | ||||||
34 | stated in combination, in a single amount,
with State tax which | ||||||
35 | servicemen are authorized to collect under the
Service Use Tax | ||||||
36 | Act, pursuant to such bracket schedules as the
Department may |
| |||||||
| |||||||
1 | prescribe.
| ||||||
2 | Whenever the Department determines that a refund should be | ||||||
3 | made under
this Section to a claimant instead of issuing credit | ||||||
4 | memorandum, the
Department shall notify the State Comptroller, | ||||||
5 | who shall cause the
order to be drawn for the amount specified, | ||||||
6 | and to the person named,
in such notification from the | ||||||
7 | Department. Such refund shall be paid by
the State Treasurer | ||||||
8 | out of the municipal retailers' occupation tax fund.
| ||||||
9 | The Department shall forthwith pay over to the State | ||||||
10 | Treasurer,
ex officio, as trustee, all taxes and penalties | ||||||
11 | collected hereunder. On
or before the 25th day of each calendar | ||||||
12 | month, the Department shall
prepare and certify to the | ||||||
13 | Comptroller the disbursement of stated sums
of money to named | ||||||
14 | municipalities, the municipalities to be those from
which | ||||||
15 | suppliers and servicemen have paid taxes or penalties hereunder | ||||||
16 | to
the Department during the second preceding calendar month. | ||||||
17 | The amount
to be paid to each municipality shall be the amount | ||||||
18 | (not including credit
memoranda) collected hereunder during | ||||||
19 | the second preceding calendar
month by the Department, and not | ||||||
20 | including an amount equal to the amount
of refunds made during | ||||||
21 | the second preceding calendar month by the
Department on behalf | ||||||
22 | of such municipality. Within 10 days
after receipt, by the | ||||||
23 | Comptroller, of the disbursement certification to
the | ||||||
24 | municipalities and the General Revenue Fund, provided for in | ||||||
25 | this
Section to be given to the Comptroller by the Department, | ||||||
26 | the
Comptroller shall cause the orders to be drawn for the | ||||||
27 | respective
amounts in accordance with the directions contained | ||||||
28 | in such
certification.
| ||||||
29 | The Department of Revenue shall implement this amendatory | ||||||
30 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
31 | and after January 1, 2002.
| ||||||
32 | Nothing in this Section shall be construed to authorize a
| ||||||
33 | municipality to impose a tax upon the privilege of engaging in | ||||||
34 | any
business which under the constitution of the United States | ||||||
35 | may not be
made the subject of taxation by this State.
| ||||||
36 | As used in this Section, "municipal" or "municipality" |
| |||||||
| |||||||
1 | means or refers to
a city, village or incorporated town, | ||||||
2 | including an incorporated town which
has superseded a civil | ||||||
3 | township.
| ||||||
4 | This Section shall be known and may be cited as the | ||||||
5 | "Non-Home Rule Municipal
Service Occupation Tax Act".
| ||||||
6 | (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 92-739, | ||||||
7 | eff. 1-1-03.)
| ||||||
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 , transportation projects, or for property tax | ||||||
18 | relief , or any combination of these,
both as defined in
Section | ||||||
19 | 8-11-1.2, if approved by
referendum as provided in Section | ||||||
20 | 8-11-1.1. The tax imposed may not be more
than 1.5%
1/2 of 1% | ||||||
21 | and may be imposed only in 1/4% increments. Such tax shall
be
| ||||||
22 | collected from persons whose Illinois address for title or | ||||||
23 | registration
purposes is given as being in such municipality. | ||||||
24 | Such tax shall be
collected by the municipality imposing such | ||||||
25 | tax.
A non-home rule municipality may not
impose and collect | ||||||
26 | the tax prior to January 1, 2002.
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27 | This Section shall be known and may be cited as the | ||||||
28 | "Non-Home Rule
Municipal Use Tax Act".
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29 | (Source: P.A. 91-649, eff. 1-1-00; 92-739, eff. 1-1-03.)
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30 | Section 99. Effective date. This Act takes effect upon | ||||||
31 | becoming law.
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