Fire Protection
Filed: 3/21/2007
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1 | AMENDMENT TO HOUSE BILL 1921
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2 | AMENDMENT NO. ______. Amend House Bill 1921 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The State Fire Marshal Act is amended by adding | ||||||
5 | Section 2.7 as follows: | ||||||
6 | (20 ILCS 2905/2.7 new)
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7 | Sec. 2.7. Small Fire-fighting Equipment Grant Program. | ||||||
8 | (a) The Office shall establish and administer a Small | ||||||
9 | Fire-fighting Equipment Grant Program to award grants to fire | ||||||
10 | departments and fire protection districts for the purchase of | ||||||
11 | small fire-fighting equipment.
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12 | (b) The Fire Service and Small Equipment Fund is created as | ||||||
13 | a special fund in the State Treasury. From appropriations, the | ||||||
14 | Office may expend moneys from the Fund for the grant program | ||||||
15 | under subsection (a) of this Section. Moneys received for the | ||||||
16 | purposes of this Section, including, without limitation, tax |
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1 | proceeds deposited under the Cigarette Tax Act and gifts, | ||||||
2 | grants, and awards from any public or private entity must be | ||||||
3 | deposited into the Fund. Any interest earned on moneys in the | ||||||
4 | Fund must be deposited into the Fund.
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5 | (c) As used in this Section, "small fire-fighting | ||||||
6 | equipment" includes, without limitation, turnout gear, air | ||||||
7 | packs, thermal imaging cameras, jaws of life, and other | ||||||
8 | fire-fighting equipment, as determined by the State Fire | ||||||
9 | Marshal.
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10 | (d) The Office shall adopt any rules necessary for the | ||||||
11 | implementation and administration of this Section.
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12 | Section 10. The State Finance Act is amended by adding | ||||||
13 | Section 5.675 and changing Section 8h as follows: | ||||||
14 | (30 ILCS 105/5.675 new) | ||||||
15 | Sec. 5.675. The Fire Service and Small Equipment Fund. | ||||||
16 | (30 ILCS 105/8h)
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17 | Sec. 8h. Transfers to General Revenue Fund. | ||||||
18 | (a) Except as otherwise provided in this Section and | ||||||
19 | Section 8n of this Act, and (c), (d), or (e),
notwithstanding | ||||||
20 | any other
State law to the contrary, the Governor
may, through | ||||||
21 | June 30, 2007, from time to time direct the State Treasurer and | ||||||
22 | Comptroller to transfer
a specified sum from any fund held by | ||||||
23 | the State Treasurer to the General
Revenue Fund in order to |
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1 | help defray the State's operating costs for the
fiscal year. | ||||||
2 | The total transfer under this Section from any fund in any
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3 | fiscal year shall not exceed the lesser of (i) 8% of the | ||||||
4 | revenues to be deposited
into the fund during that fiscal year | ||||||
5 | or (ii) an amount that leaves a remaining fund balance of 25% | ||||||
6 | of the July 1 fund balance of that fiscal year. In fiscal year | ||||||
7 | 2005 only, prior to calculating the July 1, 2004 final | ||||||
8 | balances, the Governor may calculate and direct the State | ||||||
9 | Treasurer with the Comptroller to transfer additional amounts | ||||||
10 | determined by applying the formula authorized in Public Act | ||||||
11 | 93-839 to the funds balances on July 1, 2003.
No transfer may | ||||||
12 | be made from a fund under this Section that would have the
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13 | effect of reducing the available balance in the fund to an | ||||||
14 | amount less than
the amount remaining unexpended and unreserved | ||||||
15 | from the total appropriation
from that fund estimated to be | ||||||
16 | expended for that fiscal year. This Section does not apply to | ||||||
17 | any
funds that are restricted by federal law to a specific use, | ||||||
18 | to any funds in
the Motor Fuel Tax Fund, the Intercity | ||||||
19 | Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | ||||||
20 | Provider Relief Fund, the Teacher Health Insurance Security | ||||||
21 | Fund, the Reviewing Court Alternative Dispute Resolution Fund, | ||||||
22 | the Voters' Guide Fund, the Foreign Language Interpreter Fund, | ||||||
23 | the Lawyers' Assistance Program Fund, the Supreme Court Federal | ||||||
24 | Projects Fund, the Supreme Court Special State Projects Fund, | ||||||
25 | the Supplemental Low-Income Energy Assistance Fund, the Good | ||||||
26 | Samaritan Energy Trust Fund, the Low-Level Radioactive Waste |
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1 | Facility Development and Operation Fund, the Horse Racing | ||||||
2 | Equity Trust Fund, or the Hospital Basic Services Preservation | ||||||
3 | Fund, or to any
funds to which subsection (f) of Section 20-40 | ||||||
4 | of the Nursing and Advanced Practice Nursing Act applies. No | ||||||
5 | transfers may be made under this Section from the Pet | ||||||
6 | Population Control Fund. Notwithstanding any
other provision | ||||||
7 | of this Section, for fiscal year 2004,
the total transfer under | ||||||
8 | this Section from the Road Fund or the State
Construction | ||||||
9 | Account Fund shall not exceed the lesser of (i) 5% of the | ||||||
10 | revenues to be deposited
into the fund during that fiscal year | ||||||
11 | or (ii) 25% of the beginning balance in the fund.
For fiscal | ||||||
12 | year 2005 through fiscal year 2007, no amounts may be | ||||||
13 | transferred under this Section from the Road Fund, the State | ||||||
14 | Construction Account Fund, the Criminal Justice Information | ||||||
15 | Systems Trust Fund, the Wireless Service Emergency Fund, or the | ||||||
16 | Mandatory Arbitration Fund.
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17 | In determining the available balance in a fund, the | ||||||
18 | Governor
may include receipts, transfers into the fund, and | ||||||
19 | other
resources anticipated to be available in the fund in that | ||||||
20 | fiscal year.
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21 | The State Treasurer and Comptroller shall transfer the | ||||||
22 | amounts designated
under this Section as soon as may be | ||||||
23 | practicable after receiving the direction
to transfer from the | ||||||
24 | Governor.
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25 | (a-5) Transfers directed to be made under this Section on | ||||||
26 | or before February 28, 2006 that are still pending on May 19, |
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1 | 2006 ( the effective date of Public Act 94-774)
this amendatory | ||||||
2 | Act of the 94th General Assembly shall be redirected as | ||||||
3 | provided in Section 8n of this Act.
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4 | (b) This Section does not apply to: (i) the Ticket For The | ||||||
5 | Cure Fund; (ii) any fund established under the Community Senior | ||||||
6 | Services and Resources Act; or (iii) on or after January 1, | ||||||
7 | 2006 (the effective date of Public Act 94-511), the Child Labor | ||||||
8 | and Day and Temporary Labor Enforcement Fund. | ||||||
9 | (c) This Section does not apply to the Demutualization | ||||||
10 | Trust Fund established under the Uniform Disposition of | ||||||
11 | Unclaimed Property Act.
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12 | (d) This Section does not apply to moneys set aside in the | ||||||
13 | Illinois State Podiatric Disciplinary Fund for podiatric | ||||||
14 | scholarships and residency programs under the Podiatric | ||||||
15 | Scholarship and Residency Act. | ||||||
16 | (e) Subsection (a) does not apply to, and no transfer may | ||||||
17 | be made under this Section from, the Pension Stabilization | ||||||
18 | Fund.
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19 | (f) This Section does not apply to the Fire Service and | ||||||
20 | Small Equipment Fund, the Fire Truck Revolving Loan Fund, or | ||||||
21 | the Ambulance Revolving Loan Fund.
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22 | (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | ||||||
23 | eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | ||||||
24 | 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | ||||||
25 | 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | ||||||
26 | 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, |
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1 | eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | ||||||
2 | 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; 94-773, eff. | ||||||
3 | 5-18-06; 94-774, eff. 5-19-06; 94-804, eff. 5-26-06; 94-839, | ||||||
4 | eff. 6-6-06; revised 6-19-06.)
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5 | Section 15. The Cigarette Tax Act is amended by changing | ||||||
6 | Section 2 as follows:
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7 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
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8 | Sec. 2. Tax imposed; rate; collection, payment, and | ||||||
9 | distribution;
discount. | ||||||
10 | (a) A tax is imposed upon any person engaged in business as | ||||||
11 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
12 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
13 | course of such business in
this State. In addition to any other | ||||||
14 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
15 | engaged in business as a retailer of cigarettes in
this State | ||||||
16 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
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17 | of in the course of such business in this State on and after | ||||||
18 | January 1,
1947, and shall be paid into the Metropolitan Fair | ||||||
19 | and Exposition Authority
Reconstruction Fund or as otherwise | ||||||
20 | provided in Section 29. On and after December 1, 1985, in | ||||||
21 | addition to any
other tax imposed by this Act, a tax is imposed | ||||||
22 | upon any person engaged in
business as a retailer of cigarettes | ||||||
23 | in this State at a rate of 4 mills per
cigarette sold or | ||||||
24 | otherwise disposed of in the course of such business in
this |
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1 | State. Of the additional tax imposed by this amendatory Act of | ||||||
2 | 1985,
$9,000,000 of the moneys received by the Department of | ||||||
3 | Revenue pursuant to
this Act shall be paid each month into the | ||||||
4 | Common School Fund. On and after
the effective date of this | ||||||
5 | amendatory Act of 1989, in addition to any other tax
imposed by | ||||||
6 | this Act, a tax is imposed upon any person engaged in business | ||||||
7 | as a
retailer of cigarettes at the rate of 5 mills per | ||||||
8 | cigarette sold or
otherwise disposed of in the course of such | ||||||
9 | business in this State.
On and after the effective date of this | ||||||
10 | amendatory Act of 1993, in addition
to any other tax imposed by | ||||||
11 | this Act, a tax is imposed upon any person engaged
in business | ||||||
12 | as a retailer of cigarettes at the rate of 7 mills per | ||||||
13 | cigarette
sold or otherwise disposed of in the course of such | ||||||
14 | business in this State.
On and after December 15, 1997, in | ||||||
15 | addition
to any other tax imposed by this Act, a tax is imposed | ||||||
16 | upon any person engaged
in business as a retailer of cigarettes | ||||||
17 | at the rate of 7 mills per cigarette
sold or otherwise disposed | ||||||
18 | of in the course of such business of this State.
All of the | ||||||
19 | moneys received by the Department of Revenue pursuant to this | ||||||
20 | Act
and the Cigarette Use Tax Act from the additional taxes | ||||||
21 | imposed by this
amendatory Act of 1997, shall be paid each | ||||||
22 | month into the Common School Fund.
On and after July 1, 2002, | ||||||
23 | in addition to any other tax imposed by this Act,
a tax is | ||||||
24 | imposed upon any person engaged in business as a retailer of
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25 | cigarettes at the rate of 20.0 mills per cigarette sold or | ||||||
26 | otherwise disposed
of
in the course of such business in this |
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1 | State.
The payment of such taxes shall be evidenced by a stamp | ||||||
2 | affixed to
each original package of cigarettes, or an | ||||||
3 | authorized substitute for such stamp
imprinted on each original | ||||||
4 | package of such cigarettes underneath the sealed
transparent | ||||||
5 | outside wrapper of such original package, as hereinafter | ||||||
6 | provided.
However, such taxes are not imposed upon any activity | ||||||
7 | in such business in
interstate commerce or otherwise, which | ||||||
8 | activity may not under
the Constitution and statutes of the | ||||||
9 | United States be made the subject of
taxation by this State.
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10 | Beginning on the effective date of this amendatory Act of | ||||||
11 | the 92nd General
Assembly and through June 30, 2006,
all of the | ||||||
12 | moneys received by the Department of Revenue pursuant to this | ||||||
13 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
14 | are dedicated to the Common
School Fund, shall be distributed | ||||||
15 | each month as follows: first, there shall be
paid into the | ||||||
16 | General Revenue Fund an amount which, when added to the amount
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17 | paid into the Common School Fund for that month, equals | ||||||
18 | $33,300,000, except that in the month of August of 2004, this | ||||||
19 | amount shall equal $83,300,000; then, from
the moneys | ||||||
20 | remaining, if any amounts required to be paid into the General
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21 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
22 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
23 | April 1, 2003, from the moneys remaining, $5,000,000 per
month | ||||||
24 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
25 | amounts
required to be paid into the School Infrastructure Fund | ||||||
26 | in previous months
remain unpaid, those amounts shall be paid |
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1 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
2 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
3 | the extent that more than $25,000,000 has been paid into the | ||||||
4 | General
Revenue Fund and Common School Fund per month for the | ||||||
5 | period of July 1, 1993
through the effective date of this | ||||||
6 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
7 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
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8 | distribution provided in this Section, the Department of | ||||||
9 | Revenue is hereby
directed to adjust the distribution provided | ||||||
10 | in this Section to increase the
next monthly payments to the | ||||||
11 | Long Term Care Provider Fund by the amount paid to
the General | ||||||
12 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
13 | per
month and to decrease the next monthly payments to the | ||||||
14 | General Revenue Fund and
Common School Fund by that same excess | ||||||
15 | amount.
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16 | Beginning on July 1, 2006, all of the moneys received by | ||||||
17 | the Department of Revenue pursuant to this Act and the | ||||||
18 | Cigarette Use Tax Act, other than the moneys that are dedicated | ||||||
19 | to the Common School Fund, shall be distributed each month as | ||||||
20 | follows: first, there shall be paid into the General Revenue | ||||||
21 | Fund an amount that, when added to the amount paid into the | ||||||
22 | Common School Fund for that month, equals $29,200,000; then | ||||||
23 | beginning on July 1, 2007, $480,000 into the Fire Service and | ||||||
24 | Small Equipment Fund, $60,000 into the Fire Truck Revolving | ||||||
25 | Loan Fund, and $60,000 into the Ambulance Revolving Loan Fund; | ||||||
26 | then, from the moneys remaining, if any amounts required to be |
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1 | paid into the General Revenue Fund in previous months remain | ||||||
2 | unpaid, those amounts shall be paid into the General Revenue | ||||||
3 | Fund; then from the moneys remaining, $5,000,000 per month | ||||||
4 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
5 | amounts required to be paid into the School Infrastructure Fund | ||||||
6 | in previous months remain unpaid, those amounts shall be paid | ||||||
7 | into the School Infrastructure Fund; then the moneys remaining, | ||||||
8 | if any, shall be paid into the Long-Term Care Provider Fund.
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9 | When any tax imposed herein terminates or has terminated, | ||||||
10 | distributors
who have bought stamps while such tax was in | ||||||
11 | effect and who therefore paid
such tax, but who can show, to | ||||||
12 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
13 | which they affixed such stamps after such tax had
terminated | ||||||
14 | and did not recover the tax or its equivalent from purchasers,
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15 | shall be allowed by the Department to take credit for such | ||||||
16 | absorbed tax
against subsequent tax stamp purchases from the | ||||||
17 | Department by such
distributor.
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18 | The impact of the tax levied by this Act is imposed upon | ||||||
19 | the retailer
and shall be prepaid or pre-collected by the | ||||||
20 | distributor for the purpose of
convenience and facility only, | ||||||
21 | and the amount of the tax shall be added to
the price of the | ||||||
22 | cigarettes sold by such distributor. Collection of the tax
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23 | shall be evidenced by a stamp or stamps affixed to each | ||||||
24 | original package of
cigarettes, as hereinafter provided.
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25 | Each distributor shall collect the tax from the retailer at | ||||||
26 | or before
the time of the sale, shall affix the stamps as |
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1 | hereinafter required, and
shall remit the tax collected from | ||||||
2 | retailers to the Department, as
hereinafter provided. Any | ||||||
3 | distributor who fails to properly collect and pay
the tax | ||||||
4 | imposed by this Act shall be liable for the tax. Any | ||||||
5 | distributor having
cigarettes to which stamps have been affixed | ||||||
6 | in his possession for sale on the
effective date of this | ||||||
7 | amendatory Act of 1989 shall not be required to pay the
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8 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
9 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
10 | stamps have been affixed
in his or her possession for sale at | ||||||
11 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
12 | 1993, is required to pay the additional tax imposed by this
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13 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
14 | payment, less the
discount provided in subsection (b), shall be | ||||||
15 | due when the distributor first
makes a purchase of cigarette | ||||||
16 | tax stamps after the effective date of this
amendatory Act of | ||||||
17 | 1993, or on the first due date of a return under this Act
after | ||||||
18 | the effective date of this amendatory Act of 1993, whichever | ||||||
19 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
20 | have been affixed
in his possession for sale on December 15, | ||||||
21 | 1997
shall not be required to pay the additional tax imposed by | ||||||
22 | this amendatory Act
of 1997 on such stamped cigarettes.
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23 | Any distributor having cigarettes to which stamps have been | ||||||
24 | affixed in his
or her
possession for sale on July 1, 2002 shall | ||||||
25 | not be required to pay the additional
tax imposed by this | ||||||
26 | amendatory Act of the 92nd General Assembly on those
stamped
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1 | cigarettes.
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2 | The amount of the Cigarette Tax imposed by this Act shall | ||||||
3 | be separately
stated, apart from the price of the goods, by | ||||||
4 | both distributors and
retailers, in all advertisements, bills | ||||||
5 | and sales invoices.
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6 | (b) The distributor shall be required to collect the taxes | ||||||
7 | provided
under paragraph (a) hereof, and, to cover the costs of | ||||||
8 | such collection,
shall be allowed a discount during any year | ||||||
9 | commencing July 1st and ending
the following June 30th in | ||||||
10 | accordance with the schedule set out
hereinbelow, which | ||||||
11 | discount shall be allowed at the time of purchase of the
stamps | ||||||
12 | when purchase is required by this Act, or at the time when the | ||||||
13 | tax
is remitted to the Department without the purchase of | ||||||
14 | stamps from the
Department when that method of paying the tax | ||||||
15 | is required or authorized by
this Act. Prior to December 1, | ||||||
16 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
17 | and including the first $700,000 paid hereunder by
such | ||||||
18 | distributor to the Department during any such year; 1 1/3% of | ||||||
19 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
20 | such distributor to the
Department during any such year; 1% of | ||||||
21 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
22 | by such distributor to the Department during any such
year, and | ||||||
23 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
24 | such
distributor to the Department during any such year shall | ||||||
25 | apply. On and after
December 1, 1985, a discount equal to 1.75% | ||||||
26 | of the amount of the tax payable
under this Act up to and |
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1 | including the first $3,000,000 paid hereunder by such
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2 | distributor to the Department during any such year and 1.5% of | ||||||
3 | the amount of
any additional tax paid hereunder by such | ||||||
4 | distributor to the Department during
any such year shall apply.
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5 | Two or more distributors that use a common means of | ||||||
6 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
7 | the same interests shall be
treated as a single distributor for | ||||||
8 | the purpose of computing the discount.
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9 | (c) The taxes herein imposed are in addition to all other | ||||||
10 | occupation or
privilege taxes imposed by the State of Illinois, | ||||||
11 | or by any political
subdivision thereof, or by any municipal | ||||||
12 | corporation.
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13 | (Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05; 94-839, | ||||||
14 | eff. 6-6-06.)
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15 | Section 99. Effective date. This Act takes effect July 1, | ||||||
16 | 2007.".
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