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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| AN ACT in relation to economic development.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by |
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| changing Section 11-74.3-6 as follows: |
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| (65 ILCS 5/11-74.3-6) |
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| Sec. 11-74.3-6. Business district revenue and obligations. |
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| (a) If the corporate authorities of a municipality have |
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| approved a business district development or redevelopment plan |
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| and have elected to impose a tax by ordinance pursuant to |
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| subsections (b), (c), or (d) of this Section, each year after |
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| the date of the approval of the ordinance and until all |
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| business district project costs and all municipal obligations |
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| financing the business district project costs, if any, have |
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| been paid in accordance with the business district development |
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| or redevelopment plan, but in no event longer than 23 years |
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| after the date of adoption of the ordinance approving the |
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| business district development or redevelopment plan, all |
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| amounts generated by the retailers' occupation tax and service |
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| occupation tax shall be collected and the tax shall be enforced |
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| by the Department of Revenue in the same manner as all |
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| retailers' occupation taxes and service occupation taxes |
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| imposed in the municipality imposing the tax and all amounts |
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| generated by the hotel operators' occupation tax shall be |
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| collected and the tax shall be enforced by the municipality in |
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| the same manner as all hotel operators' occupation taxes |
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| imposed in the municipality imposing the tax. The corporate |
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| authorities of the municipality shall deposit the proceeds of |
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| the taxes imposed under subsections (b), (c), and (d) into a |
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| special fund held by the corporate authorities of the |
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| municipality called the Business District Tax Allocation Fund |
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| for the purpose of paying business district project costs and |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| obligations incurred in the payment of those costs. |
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| (b) The corporate authorities of a municipality that has |
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| established a business district under this Division 74.3 may, |
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| by ordinance or resolution, impose a Business District |
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| Retailers' Occupation Tax upon all persons engaged in the |
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| business of selling tangible personal property, other than an |
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| item of tangible personal property titled or registered with an |
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| agency of this State's government, at retail in the business |
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| district at a rate not to exceed 1% of the gross receipts from |
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| the sales made in the course of such business, to be imposed |
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| only in 0.25% increments. The tax may not be imposed on food |
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| for human consumption that is to be consumed off the premises |
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| where it is sold (other than alcoholic beverages, soft drinks, |
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| and food that has been prepared for immediate consumption),
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| prescription and nonprescription medicines, drugs, medical |
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| appliances, modifications to a motor vehicle for the purpose of |
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| rendering it usable by a disabled person, and insulin, urine |
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| testing materials, syringes, and needles used by diabetics, for |
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| human use. |
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| The tax imposed under this subsection and all civil |
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| penalties that may be assessed as an incident thereof shall be |
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| collected and enforced by the Department of Revenue. The |
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| certificate of registration that is issued by the Department to |
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| a retailer under the Retailers' Occupation Tax Act shall permit |
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| the retailer to engage in a business that is taxable under any |
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| ordinance or resolution enacted pursuant to this subsection |
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| without registering separately with the Department under such |
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| ordinance or resolution or under this subsection. The |
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| Department of Revenue shall have full power to administer and |
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| enforce this subsection; to collect all taxes and penalties due |
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| under this subsection in the manner hereinafter provided; and |
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| to determine all rights to credit memoranda arising on account |
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| of the erroneous payment of tax or penalty under this |
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| subsection. In the administration of, and compliance with, this |
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| subsection, the Department and persons who are subject to this |
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| subsection shall have the same rights, remedies, privileges, |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| immunities, powers and duties, and be subject to the same |
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| conditions, restrictions, limitations, penalties, exclusions, |
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| exemptions, and definitions of terms and employ the same modes |
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| of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
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| through 2-65 (in respect to all provisions therein other than |
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| the State rate of tax), 2c through 2h, 3 (except as to the |
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| disposition of taxes and penalties collected), 4, 5, 5a, 5c, |
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| 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, |
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| 12, 13, and 14 of the Retailers' Occupation Tax Act and all |
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| provisions of the Uniform Penalty and Interest Act, as fully as |
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| if those provisions were set forth herein. |
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| Persons subject to any tax imposed under this subsection |
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| may reimburse themselves for their seller's tax liability under |
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| this subsection by separately stating the tax as an additional |
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| charge, which charge may be stated in combination, in a single |
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| amount, with State taxes that sellers are required to collect |
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| under the Use Tax Act, in accordance with such bracket |
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| schedules as the Department may prescribe. |
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| Whenever the Department determines that a refund should be |
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| made under this subsection to a claimant instead of issuing a |
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| credit memorandum, the Department shall notify the State |
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| Comptroller, who shall cause the order to be drawn for the |
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| amount specified and to the person named in the notification |
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| from the Department. The refund shall be paid by the State |
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| Treasurer out of the business district retailers' occupation |
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| tax fund. |
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| The Department shall immediately pay over to the State |
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| Treasurer, ex officio, as trustee, all taxes, penalties, and |
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| interest collected under this subsection for deposit into the |
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| business district retailers' occupation tax fund. On or before |
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| the 25th day of each calendar month, the Department shall |
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| prepare and certify to the Comptroller the disbursement of |
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| stated sums of money to named municipalities from the business |
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| district retailers' occupation tax fund, the municipalities to |
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| be those from which retailers have paid taxes or penalties |
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| under this subsection to the Department during the second |
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LRB093 15875 RCE 41492 b |
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| preceding calendar month. The amount to be paid to each |
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| municipality shall be the amount (not including credit |
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| memoranda) collected under this subsection during the second |
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| preceding calendar month by the Department plus an amount the |
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| Department determines is necessary to offset any amounts that |
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| were erroneously paid to a different taxing body, and not |
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| including an amount equal to the amount of refunds made during |
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| the second preceding calendar month by the Department, less 2% |
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| of that amount, which shall be deposited into the Tax |
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| Compliance and Administration Fund and shall be used by the |
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| Department, subject to appropriation, to cover the costs of the |
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| Department in administering and enforcing the provisions of |
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| this subsection, on behalf of such municipality, and not |
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| including any amount that the Department determines is |
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| necessary to offset any amounts that were payable to a |
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| different taxing body but were erroneously paid to the |
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| municipality. Within 10 days after receipt by the Comptroller |
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| of the disbursement certification to the municipalities |
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| provided for in this subsection to be given to the Comptroller |
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| by the Department, the Comptroller shall cause the orders to be |
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| drawn for the respective amounts in accordance with the |
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| directions contained in the certification. The proceeds of the |
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| tax paid to municipalities under this subsection shall be |
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| deposited into the Business District Tax Allocation Fund by the |
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| municipality.
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| An ordinance or resolution imposing or discontinuing the |
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| tax under this subsection or effecting a change in the rate |
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| thereof shall either (i) be adopted and a certified copy |
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| thereof filed with the Department on or before the first day of |
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| April, whereupon the Department, if all other requirements of |
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| this subsection are met, shall proceed to administer and |
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| enforce this subsection as of the first day of July next |
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| following the adoption and filing; or (ii) be adopted and a |
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| certified copy thereof filed with the Department on or before |
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| the first day of October, whereupon, if all other requirements |
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| of this subsection are met, the Department shall proceed to |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| administer and enforce this subsection as of the first day of |
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| January next following the adoption and filing. |
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| The Department of Revenue shall not administer or enforce |
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| an ordinance imposing, discontinuing, or changing the rate of |
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| the tax under this subsection, until the municipality also |
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| provides, in the manner prescribed by the Department, the |
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| boundaries of the business district in such a way that the |
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| Department can determine by its address whether a business is |
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| located in the business district. The municipality must provide |
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| this boundary information to the Department on or before April |
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| 1 for administration and enforcement of the tax under this |
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| subsection by the Department beginning on the following July 1 |
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| and on or before October 1 for administration and enforcement |
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| of the tax under this subsection by the Department beginning on |
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| the following January 1. The Department of Revenue shall not |
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| administer or enforce any change made to the boundaries of a |
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| business district until the municipality reports the boundary |
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| change to the Department in the manner prescribed by the |
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| Department. The municipality must provide this boundary change |
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| information to the Department on or before April 1 for |
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| administration and enforcement by the Department of the change |
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| beginning on the following July 1 and on or before October 1 |
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| for administration and enforcement by the Department of the |
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| change beginning on the following January 1. The retailers in |
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| the business district shall be responsible for charging the tax |
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| imposed under this subsection. If a retailer is incorrectly |
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| included or excluded from the list of those required to collect |
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| the tax under this subsection, both the Department of Revenue |
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| and the retailer shall be held harmless if they reasonably |
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| relied on information provided by the municipality. |
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| A municipality that imposes the tax under this subsection |
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| must submit to the Department of Revenue any other information |
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| as the Department may require for the administration and |
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| enforcement of the tax.
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| When certifying the amount of a monthly disbursement to a |
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| municipality under this subsection, the Department shall |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| increase or decrease the amount by an amount necessary to |
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| offset any misallocation of previous disbursements. The offset |
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| amount shall be the amount erroneously disbursed within the |
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| previous 6 months from the time a misallocation is discovered. |
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| Nothing in this subsection shall be construed to authorize |
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| the municipality to impose a tax upon the privilege of engaging |
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| in any business which under the Constitution of the United |
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| States may not be made the subject of taxation by this State. |
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| If a tax is imposed under this subsection (b), a tax shall |
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| also be imposed under subsection (c) of this Section. |
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| (c) If a tax has been imposed under subsection (b), a |
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| Business District Service Occupation Tax shall also be imposed |
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| upon all persons engaged, in the business district, in the |
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| business of making sales of service, who, as an incident to |
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| making those sales of service, transfer tangible personal |
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| property within the business district, either in the form of |
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| tangible personal property or in the form of real estate as an |
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| incident to a sale of service. The tax shall be imposed at the |
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| same rate as the tax imposed in subsection (b) and shall not |
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| exceed 1% of the selling price of tangible personal property so |
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| transferred within the business district, to be imposed only in |
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| 0.25% increments. The tax may not be imposed on food for human |
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| consumption that is to be consumed off the premises where it is |
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| sold (other than alcoholic beverages, soft drinks, and food |
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| that has been prepared for immediate consumption),
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| prescription and nonprescription medicines, drugs, medical |
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| appliances, modifications to a motor vehicle for the purpose of |
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| rendering it usable by a disabled person, and insulin, urine |
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| testing materials, syringes, and needles used by diabetics, for |
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| human use. |
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| The tax imposed under this subsection and all civil |
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| penalties that may be assessed as an incident thereof shall be |
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| collected and enforced by the Department of Revenue. The |
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| certificate of registration which is issued by the Department |
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| to a retailer under the Retailers' Occupation Tax Act or under |
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| the Service Occupation Tax Act shall permit such registrant to |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| engage in a business which is taxable under any ordinance or |
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| resolution enacted pursuant to this subsection without |
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| registering separately with the Department under such |
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| ordinance or resolution or under this subsection. The |
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| Department of Revenue shall have full power to administer and |
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| enforce this subsection; to collect all taxes and penalties due |
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| under this subsection; to dispose of taxes and penalties so |
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| collected in the manner hereinafter provided; and to determine |
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| all rights to credit memoranda arising on account of the |
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| erroneous payment of tax or penalty under this subsection. In |
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| the administration of, and compliance with this subsection, the |
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| Department and persons who are subject to this subsection shall |
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| have the same rights, remedies, privileges, immunities, powers |
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| and duties, and be subject to the same conditions, |
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| restrictions, limitations, penalties, exclusions, exemptions, |
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| and definitions of terms and employ the same modes of procedure |
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| as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
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| (in respect to all provisions therein other than the State rate |
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| of tax), 4 (except that the reference to the State shall be to |
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| the business district), 5, 7, 8 (except that the jurisdiction |
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| to which the tax shall be a debt to the extent indicated in |
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| that Section 8 shall be the municipality), 9 (except as to the |
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| disposition of taxes and penalties collected, and except that |
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| the returned merchandise credit for this tax may not be taken |
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| against any State tax), 10, 11, 12 (except the reference |
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| therein to Section 2b of the Retailers' Occupation Tax Act), 13 |
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| (except that any reference to the State shall mean the |
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| municipality), the first paragraph of Section 15, and Sections |
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| 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all |
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| provisions of the Uniform Penalty and Interest Act, as fully as |
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| if those provisions were set forth herein. |
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| Persons subject to any tax imposed under the authority |
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| granted in this subsection may reimburse themselves for their |
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| serviceman's tax liability hereunder by separately stating the |
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| tax as an additional charge, which charge may be stated in |
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| combination, in a single amount, with State tax that servicemen |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| are authorized to collect under the Service Use Tax Act, in |
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| accordance with such bracket schedules as the Department may |
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| prescribe. |
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| Whenever the Department determines that a refund should be |
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| made under this subsection to a claimant instead of issuing |
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| credit memorandum, the Department shall notify the State |
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| Comptroller, who shall cause the order to be drawn for the |
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| amount specified, and to the person named, in such notification |
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| from the Department. Such refund shall be paid by the State |
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| Treasurer out of the business district retailers' occupation |
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| tax fund. |
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| The Department shall forthwith pay over to the State |
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| Treasurer, ex-officio, as trustee, all taxes, penalties, and |
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| interest collected under this subsection for deposit into the |
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| business district retailers' occupation tax fund. On or before |
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| the 25th day of each calendar month, the Department shall |
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| prepare and certify to the Comptroller the disbursement of |
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| stated sums of money to named municipalities from the business |
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| district retailers' occupation tax fund, the municipalities to |
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| be those from which suppliers and servicemen have paid taxes or |
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| penalties under this subsection to the Department during the |
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| second preceding calendar month. The amount to be paid to each |
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| municipality shall be the amount (not including credit |
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| memoranda) collected under this subsection during the second |
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| preceding calendar month by the Department, less 2% of that |
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| amount, which shall be deposited into the Tax Compliance and |
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| Administration Fund and shall be used by the Department, |
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| subject to appropriation, to cover the costs of the Department |
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| in administering and enforcing the provisions of this |
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| subsection, and not including an amount equal to the amount of |
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| refunds made during the second preceding calendar month by the |
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| Department on behalf of such municipality. Within 10 days after |
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| receipt, by the Comptroller, of the disbursement certification |
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| to the municipalities, provided for in this subsection to be |
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| given to the Comptroller by the Department, the Comptroller |
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| shall cause the orders to be drawn for the respective amounts |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| in accordance with the directions contained in such |
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| certification. The proceeds of the tax paid to municipalities |
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| under this subsection shall be deposited into the Business |
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| District Tax Allocation Fund by the municipality. |
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| An ordinance or resolution imposing or discontinuing the |
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| tax under this subsection or effecting a change in the rate |
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| thereof shall either (i) be adopted and a certified copy |
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| thereof filed with the Department on or before the first day of |
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| April, whereupon the Department, if all other requirements of |
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| this subsection are met, shall proceed to administer and |
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| enforce this subsection as of the first day of July next |
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| following the adoption and filing; or (ii) be adopted and a |
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| certified copy thereof filed with the Department on or before |
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| the first day of October, whereupon, if all other conditions of |
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| this subsection are met, the Department shall proceed to |
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| administer and enforce this subsection as of the first day of |
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| January next following the adoption and filing. |
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| The Department of Revenue shall not administer or enforce |
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| an ordinance imposing, discontinuing, or changing the rate of |
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| the tax under this subsection, until the municipality also |
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| provides, in the manner prescribed by the Department, the |
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| boundaries of the business district in such a way that the |
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| Department can determine by its address whether a business is |
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| located in the business district. The municipality must provide |
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| this boundary information to the Department on or before April |
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| 1 for administration and enforcement of the tax under this |
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| subsection by the Department beginning on the following July 1 |
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| and on or before October 1 for administration and enforcement |
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| of the tax under this subsection by the Department beginning on |
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| the following January 1. The Department of Revenue shall not |
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| administer or enforce any change made to the boundaries of a |
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| business district until the municipality reports the boundary |
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| change to the Department in the manner prescribed by the |
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| Department. The municipality must provide this boundary change |
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| information to the Department on or before April 1 for |
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| administration and enforcement by the Department of the change |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| beginning on the following July 1 and on or before October 1 |
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| for administration and enforcement by the Department of the |
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| change beginning on the following January 1. The retailers in |
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| the business district shall be responsible for charging the tax |
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| imposed under this subsection. If a retailer is incorrectly |
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| included or excluded from the list of those required to collect |
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| the tax under this subsection, both the Department of Revenue |
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| and the retailer shall be held harmless if they reasonably |
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| relied on information provided by the municipality. |
10 |
| A municipality that imposes the tax under this subsection |
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| must submit to the Department of Revenue any other information |
12 |
| as the Department may require for the administration and |
13 |
| enforcement of the tax.
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| Nothing in this subsection shall be construed to authorize |
15 |
| the municipality to impose a tax upon the privilege of engaging |
16 |
| in any business which under the Constitution of the United |
17 |
| States may not be made the subject of taxation by the State. |
18 |
| If a tax is imposed under this subsection (c), a tax shall |
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| also be imposed under subsection (b) of this Section. |
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| (d) By ordinance, a municipality that has established a |
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| business district under this Division 74.3 may impose an |
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| occupation tax upon all persons engaged in the business |
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| district in the business of renting, leasing, or letting rooms |
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| in a hotel, as defined in the Hotel Operators' Occupation Tax |
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| Act, at a rate not to exceed 1% of the gross rental receipts |
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| from the renting, leasing, or letting of hotel rooms within the |
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| business district, to be imposed only in 0.25% increments, |
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| excluding, however, from gross rental receipts the proceeds of |
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| renting, leasing, or letting to permanent residents of a hotel, |
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| as defined in the Hotel Operators' Occupation Tax Act, and |
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| proceeds from the tax imposed under subsection (c) of Section |
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| 13 of the Metropolitan Pier and Exposition Authority Act. |
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| The tax imposed by the municipality under this subsection |
34 |
| and all civil penalties that may be assessed as an incident to |
35 |
| that tax shall be collected and enforced by the municipality |
36 |
| imposing the tax. The municipality shall have full power to |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| administer and enforce this subsection, to collect all taxes |
2 |
| and penalties due under this subsection, to dispose of taxes |
3 |
| and penalties so collected in the manner provided in this |
4 |
| subsection, and to determine all rights to credit memoranda |
5 |
| arising on account of the erroneous payment of tax or penalty |
6 |
| under this subsection. In the administration of and compliance |
7 |
| with this subsection, the municipality and persons who are |
8 |
| subject to this subsection shall have the same rights, |
9 |
| remedies, privileges, immunities, powers, and duties, shall be |
10 |
| subject to the same conditions, restrictions, limitations, |
11 |
| penalties, and definitions of terms, and shall employ the same |
12 |
| modes of procedure as are employed with respect to a tax |
13 |
| adopted by the municipality under Section 8-3-14 of this Code. |
14 |
| Persons subject to any tax imposed under the authority |
15 |
| granted in this subsection may reimburse themselves for their |
16 |
| tax liability for that tax by separately stating that tax as an |
17 |
| additional charge, which charge may be stated in combination, |
18 |
| in a single amount, with State taxes imposed under the Hotel |
19 |
| Operators' Occupation Tax Act, and with any other tax. |
20 |
| Nothing in this subsection shall be construed to authorize |
21 |
| a municipality to impose a tax upon the privilege of engaging |
22 |
| in any business which under the Constitution of the United |
23 |
| States may not be made the subject of taxation by this State. |
24 |
| The proceeds of the tax imposed under this subsection shall |
25 |
| be deposited into the Business District Tax Allocation Fund.
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| (e) Obligations issued pursuant to subsection (14) of |
27 |
| Section 11-74.3-3 shall be retired in the manner provided in |
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| the ordinance authorizing the issuance of those obligations by |
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| the receipts of taxes levied as authorized in subsections (12) |
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| and (13) of Section 11-74.3-3. The ordinance shall pledge all |
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| of the amounts in and to be deposited in the Business District |
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| Tax Allocation Fund to the payment of business district project |
33 |
| costs and obligations. Obligations issued pursuant to |
34 |
| subsection (14) of Section 11-74.3-3 may be sold at public or |
35 |
| private sale at a price determined by the corporate authorities |
36 |
| of the municipality and no referendum approval of the electors |
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SB2220 Enrolled |
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LRB093 15875 RCE 41492 b |
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| shall be required as a condition to the issuance of those |
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| obligations. The ordinance authorizing the obligations may |
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| require that the obligations contain a recital that they are |
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| issued pursuant to subsection (14) of Section 11-74.3-3 and |
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| this recital shall be conclusive evidence of their validity and |
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| of the regularity of their issuance. The corporate authorities |
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| of the municipality may also issue its obligations to refund, |
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| in whole or in part, obligations previously issued by the |
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| municipality under the authority of this Code, whether at or |
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| prior to maturity. All obligations issued pursuant to |
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| subsection (14) of Section 11-74.3-3 shall not be regarded as |
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| indebtedness of the municipality issuing the obligations for |
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| the purpose of any limitation imposed by law. |
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| (f) When business district costs, including, without |
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| limitation, all municipal obligations financing business |
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| district project costs incurred under Section 11-74.3-3 have |
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| been paid, any surplus funds then remaining in the Business |
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| District Tax Allocation Fund shall be distributed to the |
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| municipal treasurer for deposit into the municipal general |
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| corporate fund. Upon payment of all business district project |
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| costs and retirement of obligations, but in no event more than |
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| 23 years after the date of adoption of the ordinance approving |
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| the business district development or redevelopment plan, the |
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| municipality shall adopt an ordinance immediately rescinding |
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| the taxes imposed pursuant to subsections (12) and (13) of |
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| Section 11-74.3-3.
|
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| (Source: P.A. 93-1053, eff. 1-1-05.)
|
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
|