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