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| 1 | AN ACT concerning local government.
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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 Retailers' Occupation Tax Act is amended by | ||||||
| 5 | adding Section 1p as follows: | ||||||
| 6 | (35 ILCS 120/1p new) | ||||||
| 7 | Sec. 1p. Building materials exemption; intermodal terminal | ||||||
| 8 | facility areas. Each retailer that makes a qualified sale of | ||||||
| 9 | building materials to be incorporated into real estate in a | ||||||
| 10 | redevelopment project area within an intermodal terminal | ||||||
| 11 | facility area in accordance with Section 11-74.4-3.1 of the | ||||||
| 12 | Illinois Municipal Code by remodeling, rehabilitating, or new | ||||||
| 13 | construction may deduct receipts from those sales when | ||||||
| 14 | calculating the tax imposed by this Act. For purposes of this | ||||||
| 15 | Section, "qualified sale" means a sale of building materials | ||||||
| 16 | that will be incorporated into real estate as part of an | ||||||
| 17 | industrial or commercial project for which a Certificate of | ||||||
| 18 | Eligibility for Sales Tax Exemption has been issued by the | ||||||
| 19 | corporate authorities of the municipality in which the building | ||||||
| 20 | project is located. To document the exemption allowed under | ||||||
| 21 | this Section, the retailer must obtain from the purchaser a | ||||||
| 22 | copy of the Certificate of Eligibility for Sales Tax Exemption | ||||||
| 23 | issued by the corporate authorities of the municipality in | ||||||
| 24 | which the real estate into which the building materials will be | ||||||
| 25 | incorporated is located. The Certificate of Eligibility for | ||||||
| 26 | Sales Tax Exemption must contain all of the following: | ||||||
| 27 | (1) A statement that the commercial or industrial | ||||||
| 28 | project identified in the Certificate meets all the | ||||||
| 29 | requirements of the jurisdiction in which the project is | ||||||
| 30 | located. | ||||||
| 31 | (2) The location or address of the building project. | ||||||
| 32 | (3) The signature of the chief executive officer of the | ||||||
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| 1 | municipality in which the building project is located, or | ||||||
| 2 | the chief executive officer's delegate. | ||||||
| 3 | In addition, the retailer must obtain a certificate from | ||||||
| 4 | the purchaser that contains all of the following: | ||||||
| 5 | (1) A statement that the building materials are being | ||||||
| 6 | purchased for incorporation into real estate located in an | ||||||
| 7 | intermodal terminal facility area included in a | ||||||
| 8 | redevelopment project area in accordance with Section | ||||||
| 9 | 11-74.4-3.1 of the Illinois Municipal Code. | ||||||
| 10 | (2) The location or address of the real estate into | ||||||
| 11 | which the building materials will be incorporated. | ||||||
| 12 | (3) The name of the intermodal terminal facility area | ||||||
| 13 | in which that real estate is located. | ||||||
| 14 | (4) A description of the building materials being | ||||||
| 15 | purchased. | ||||||
| 16 | (5) The purchaser's signature and date of purchase. | ||||||
| 17 | The provisions of this Section are exempt from Section | ||||||
| 18 | 2-70. | ||||||
| 19 | Section 10. The Illinois Municipal Code is amended by | ||||||
| 20 | adding Section 11-74.4-3.1 as follows: | ||||||
| 21 | (65 ILCS 5/11-74.4-3.1 new)
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| 22 | Sec. 11-74.4-3.1. Redevelopment project area within an | ||||||
| 23 | intermodal terminal facility area. | ||||||
| 24 | (a) Notwithstanding any other provision of law to the | ||||||
| 25 | contrary, if a municipality designates an area within the | ||||||
| 26 | territorial limits of the municipality as an intermodal | ||||||
| 27 | terminal facility area, then that municipality may establish a | ||||||
| 28 | redevelopment project area within the intermodal terminal | ||||||
| 29 | facility area for the purpose of developing new intermodal | ||||||
| 30 | terminal facilities, rehabilitating obsolete intermodal | ||||||
| 31 | terminal facilities, or both. If there is no existing | ||||||
| 32 | intermodal terminal facility within the redevelopment project | ||||||
| 33 | area, then the municipality must establish a new intermodal | ||||||
| 34 | terminal facility within the redevelopment project area. If | ||||||
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| 1 | there is an obsolete intermodal terminal facility within the | ||||||
| 2 | redevelopment project area, then the municipality may | ||||||
| 3 | establish a new intermodal terminal facility, rehabilitate the | ||||||
| 4 | existing intermodal terminal facility for use as an intermodal | ||||||
| 5 | terminal facility or for any other commercial purpose, or both. | ||||||
| 6 | (b) For purposes of this Division, an intermodal terminal | ||||||
| 7 | facility area is deemed to be a blighted area and no proof of | ||||||
| 8 | blight need be shown in establishing a redevelopment project | ||||||
| 9 | area in accordance with this Section.
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| 10 | (c) As used in this Section: | ||||||
| 11 | "Intermodal terminal facility area" means an area that: (i) | ||||||
| 12 | does not include any existing intermodal terminal facility or | ||||||
| 13 | includes an obsolete intermodal terminal facility; (ii) | ||||||
| 14 | comprises a minimum of 150 acres and not more than 2 square | ||||||
| 15 | miles in total area, exclusive of lakes and waterways; (iii) | ||||||
| 16 | has at least one Class 1 railroad right-of-way located within | ||||||
| 17 | it or within one quarter mile of it; and (iv) has no boundary | ||||||
| 18 | limit further than 3 miles from the right-of-way. | ||||||
| 19 | "Intermodal terminal facility" means land, improvements to | ||||||
| 20 | land, equipment, and appliances necessary for the receipt and | ||||||
| 21 | transfer of goods between one mode of transportation and | ||||||
| 22 | another, at least one of which must be transportation by rail.
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