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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, | ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Illinois Municipal Code is amended by | ||||||
5 | changing Sections 8-11-1 and 8-11-5 as follows:
| ||||||
6 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
7 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
8 | Act. The
corporate authorities of a home rule municipality may
| ||||||
9 | impose a tax upon all persons engaged in the business of | ||||||
10 | selling tangible
personal property, other than an item of | ||||||
11 | tangible personal property titled
or registered with an agency | ||||||
12 | of this State's government, at retail in the
municipality on | ||||||
13 | the gross receipts from these sales made in
the course of such | ||||||
14 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
15 | increments. On and after September 1, 1991, this
additional tax | ||||||
16 | may not be imposed on the sales of food for human
consumption | ||||||
17 | that is to be consumed off the premises where it
is sold (other | ||||||
18 | than alcoholic beverages, soft drinks and food that has
been | ||||||
19 | prepared for immediate consumption) and prescription and
| ||||||
20 | nonprescription medicines, drugs, medical appliances and | ||||||
21 | insulin, urine
testing materials, syringes and needles used by | ||||||
22 | diabetics. The tax imposed
by a home rule municipality under | ||||||
23 | this Section and all
civil penalties that may be assessed as an |
| |||||||
| |||||||
1 | incident of the tax shall
be collected and enforced by the | ||||||
2 | State Department of
Revenue. The certificate of registration | ||||||
3 | that is issued by
the Department to a retailer under the | ||||||
4 | Retailers' Occupation Tax Act
shall permit the retailer to | ||||||
5 | engage in a business that is taxable
under any ordinance or | ||||||
6 | resolution enacted pursuant to
this Section without | ||||||
7 | registering separately with the Department under such
| ||||||
8 | ordinance or resolution or under this Section. The Department | ||||||
9 | shall have
full power to administer and enforce this Section; | ||||||
10 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
11 | taxes and penalties so collected in
the manner hereinafter | ||||||
12 | provided; and to determine all rights to
credit memoranda | ||||||
13 | arising on account of the erroneous payment of tax or
penalty | ||||||
14 | hereunder. In the administration of, and compliance with, this
| ||||||
15 | Section the Department and persons who are subject to this | ||||||
16 | Section shall
have the same rights, remedies, privileges, | ||||||
17 | immunities, powers and duties,
and be subject to the same | ||||||
18 | conditions, restrictions, limitations, penalties
and | ||||||
19 | definitions of terms, and employ the same modes of procedure, | ||||||
20 | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | ||||||
21 | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | ||||||
22 | other than the State rate of tax), 2c, 3
(except as to the | ||||||
23 | disposition of taxes and penalties collected), 4, 5, 5a,
5b, | ||||||
24 | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, | ||||||
25 | 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and | ||||||
26 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully |
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| |||||||
1 | as if those provisions were
set forth herein.
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2 | No tax may be imposed by a home rule municipality under | ||||||
3 | this Section
unless the municipality also imposes a tax at the | ||||||
4 | same rate under Section
8-11-5 of this Act.
| ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted in this
Section may reimburse themselves for their | ||||||
7 | seller's tax liability hereunder
by separately stating that tax | ||||||
8 | as an additional charge, which charge may be
stated in | ||||||
9 | combination, in a single amount, with State tax which sellers | ||||||
10 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
11 | bracket
schedules as the Department may prescribe.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under
this Section to a claimant instead of issuing a | ||||||
14 | credit memorandum, the
Department shall notify the State | ||||||
15 | Comptroller, who shall cause the
order to be drawn for the | ||||||
16 | amount specified and to the person named
in the notification | ||||||
17 | from the Department. The refund shall be paid by the
State | ||||||
18 | Treasurer out of the home rule municipal retailers' occupation | ||||||
19 | tax fund.
| ||||||
20 | A municipality that has not otherwise imposed a tax under | ||||||
21 | this Section may impose a tax, for a defined and limited period | ||||||
22 | of time, under this Section that is limited to a defined | ||||||
23 | geographic area within the municipality and that is limited to | ||||||
24 | a tax at a rate not to exceed 2% on alcoholic beverages, soft | ||||||
25 | drinks, and food that has been prepared for immediate | ||||||
26 | consumption. The geographic area must be a defined, contiguous |
| |||||||
| |||||||
1 | area of no more than one square mile. At the time the ordinance | ||||||
2 | imposing the tax is adopted, the municipality must have | ||||||
3 | obtained the certified written consent of at least | ||||||
4 | three-fourths of the operators of the businesses upon which the | ||||||
5 | tax will be imposed. Proceeds of the tax shall be maintained by | ||||||
6 | the municipality in a separate account and may be used only for | ||||||
7 | the costs associated with land acquisition, design, | ||||||
8 | construction, and maintenance of parking facilities within the | ||||||
9 | defined geographic area. This tax may not be imposed for longer | ||||||
10 | than 25 years after the municipality first levies the tax.
| ||||||
11 | The Department shall immediately pay over to the State
| ||||||
12 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
13 | collected
hereunder. On or before the 25th day of each calendar | ||||||
14 | month, the
Department shall prepare and certify to the | ||||||
15 | Comptroller the disbursement of
stated sums of money to named | ||||||
16 | municipalities, the municipalities to be
those from which | ||||||
17 | retailers have paid taxes or penalties hereunder to the
| ||||||
18 | Department during the second preceding calendar month. The | ||||||
19 | amount to be
paid to each municipality shall be the amount (not | ||||||
20 | including credit
memoranda) collected hereunder during the | ||||||
21 | second preceding calendar month
by the Department plus an | ||||||
22 | amount the Department determines is necessary to
offset any | ||||||
23 | amounts that were erroneously paid to a different
taxing body, | ||||||
24 | and not including an amount equal to the amount of refunds
made | ||||||
25 | during the second preceding calendar month by the Department on
| ||||||
26 | behalf of such municipality, and not including any amount that |
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1 | the Department
determines is necessary to offset any amounts | ||||||
2 | that were payable to a
different taxing body but were | ||||||
3 | erroneously paid to the municipality. Within
10 days after | ||||||
4 | receipt by the Comptroller of the disbursement certification
to | ||||||
5 | the municipalities provided for in this Section to be given to | ||||||
6 | the
Comptroller by the Department, the Comptroller shall cause | ||||||
7 | the orders to be
drawn for the respective amounts in accordance | ||||||
8 | with the directions
contained in the certification.
| ||||||
9 | In addition to the disbursement required by the preceding | ||||||
10 | paragraph and
in order to mitigate delays caused by | ||||||
11 | distribution procedures, an
allocation shall, if requested, be | ||||||
12 | made within 10 days after January 14,
1991, and in November of | ||||||
13 | 1991 and each year thereafter, to each
municipality that | ||||||
14 | received more than $500,000 during the preceding fiscal
year, | ||||||
15 | (July 1 through June 30) whether collected by the municipality | ||||||
16 | or
disbursed by the Department as required by this Section. | ||||||
17 | Within 10 days
after January 14, 1991, participating | ||||||
18 | municipalities shall notify the
Department in writing of their | ||||||
19 | intent to participate. In addition, for the
initial | ||||||
20 | distribution, participating municipalities shall certify to | ||||||
21 | the
Department the amounts collected by the municipality for | ||||||
22 | each month under
its home rule occupation and service | ||||||
23 | occupation tax during the period July
1, 1989 through June 30, | ||||||
24 | 1990. The allocation within 10 days after January
14, 1991, | ||||||
25 | shall be in an amount equal to the monthly average of these
| ||||||
26 | amounts, excluding the 2 months of highest receipts. The |
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| |||||||
1 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
2 | 1991 will be determined as
follows: the amounts collected by | ||||||
3 | the municipality under its home rule
occupation and service | ||||||
4 | occupation tax during the period of July 1, 1990
through | ||||||
5 | September 30, 1990, plus amounts collected by the Department | ||||||
6 | and
paid to such municipality through June 30, 1991, excluding | ||||||
7 | the 2 months of
highest receipts. The monthly average for each | ||||||
8 | subsequent period of July 1
through June 30 shall be an amount | ||||||
9 | equal to the monthly distribution made
to each such | ||||||
10 | municipality under the preceding paragraph during this period,
| ||||||
11 | excluding the 2 months of highest receipts. The distribution | ||||||
12 | made in
November 1991 and each year thereafter under this | ||||||
13 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
14 | amount allocated and disbursed
under this paragraph in the | ||||||
15 | preceding period of July 1 through June 30.
The Department | ||||||
16 | shall prepare and certify to the Comptroller for
disbursement | ||||||
17 | the allocations made in accordance with this paragraph.
| ||||||
18 | For the purpose of determining the local governmental unit | ||||||
19 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
20 | other mineral
mined in Illinois is a sale at retail at the | ||||||
21 | place where the coal or
other mineral mined in Illinois is | ||||||
22 | extracted from the earth. This
paragraph does not apply to coal | ||||||
23 | or other mineral when it is delivered
or shipped by the seller | ||||||
24 | to the purchaser at a point outside Illinois so
that the sale | ||||||
25 | is exempt under the United States Constitution as a sale in
| ||||||
26 | interstate or foreign commerce.
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1 | Nothing in this Section shall be construed to authorize a
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2 | municipality to impose a tax upon the privilege of engaging in | ||||||
3 | any
business which under the Constitution of the United States | ||||||
4 | may not be
made the subject of taxation by this State.
| ||||||
5 | An ordinance or resolution imposing or discontinuing a tax | ||||||
6 | hereunder or
effecting a change in the rate thereof shall be | ||||||
7 | adopted and a certified
copy thereof filed with the Department | ||||||
8 | on or before the first day of June,
whereupon the Department | ||||||
9 | shall proceed to administer and enforce this
Section as of the | ||||||
10 | first day of September next following the
adoption and filing. | ||||||
11 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
12 | or discontinuing the tax hereunder or effecting a change in the
| ||||||
13 | rate thereof shall be adopted and a certified copy thereof | ||||||
14 | filed with the
Department on or before the first day of July, | ||||||
15 | whereupon the Department
shall proceed to administer and | ||||||
16 | enforce this Section as of the first day of
October next | ||||||
17 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
18 | an ordinance or resolution imposing or discontinuing the tax | ||||||
19 | hereunder or
effecting a change in the rate thereof shall be | ||||||
20 | adopted and a certified
copy thereof filed with the Department | ||||||
21 | on or before the first day of
October, whereupon the Department | ||||||
22 | shall proceed to administer and enforce
this Section as of the | ||||||
23 | first day of January next following the
adoption and filing.
| ||||||
24 | However, a municipality located in a county with a population | ||||||
25 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
26 | at the general primary
election in
1994 may adopt an ordinance |
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| |||||||
1 | or resolution imposing the tax under this Section
and file a | ||||||
2 | certified copy of the ordinance or resolution with the | ||||||
3 | Department on
or before July 1, 1994. The Department shall then | ||||||
4 | proceed to administer and
enforce this Section as of October 1, | ||||||
5 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
6 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
7 | change in the rate thereof shall
either (i) be adopted and a | ||||||
8 | certified copy thereof 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 thereof filed
with the Department on or | ||||||
13 | before the first day of October, whereupon the
Department shall | ||||||
14 | proceed to administer and enforce this Section as of the first
| ||||||
15 | day of January next following the adoption and filing.
| ||||||
16 | When certifying the amount of a monthly disbursement to a | ||||||
17 | municipality
under this Section, the Department shall increase | ||||||
18 | or decrease the amount by
an amount necessary to offset any | ||||||
19 | misallocation of previous disbursements.
The offset amount | ||||||
20 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
21 | months from the time a misallocation is discovered.
| ||||||
22 | Any unobligated balance remaining in the Municipal | ||||||
23 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
24 | was abolished by Public Act
85-1135, and all receipts of | ||||||
25 | municipal tax as a result of audits of
liability periods prior | ||||||
26 | to January 1, 1990, shall be paid into the Local
Government Tax |
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| |||||||
1 | Fund for distribution as provided by this Section prior to
the | ||||||
2 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
3 | as a
result of an assessment not arising from an audit, for | ||||||
4 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
5 | the Local Government Tax Fund
for distribution before July 1, | ||||||
6 | 1990, as provided by this Section prior to
the enactment of | ||||||
7 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
8 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
9 | the State Finance Act.
| ||||||
10 | As used in this Section, "municipal" and "municipality" | ||||||
11 | means a city,
village or incorporated town, including an | ||||||
12 | incorporated town that has
superseded a civil township.
| ||||||
13 | This Section shall be known and may be cited as the Home | ||||||
14 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
15 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
16 | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
| ||||||
17 | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax | ||||||
18 | Act. The
corporate authorities of a home rule municipality may
| ||||||
19 | impose a tax upon all persons engaged, in such municipality, in | ||||||
20 | the
business of making sales of service at the same rate of tax | ||||||
21 | imposed
pursuant to Section 8-11-1, of the selling price of all | ||||||
22 | tangible personal
property transferred by such servicemen | ||||||
23 | either in the form of tangible
personal property or in the form | ||||||
24 | of real estate as an incident to a sale of
service. If imposed, | ||||||
25 | such tax shall only be imposed in 1/4% increments. On
and after |
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| |||||||
1 | September 1, 1991, this additional tax may not be imposed on | ||||||
2 | the
sales of food for human consumption which is to be consumed | ||||||
3 | off the
premises where it is sold (other than alcoholic | ||||||
4 | beverages, soft
drinks and food which has been prepared for | ||||||
5 | immediate consumption) and
prescription and nonprescription | ||||||
6 | medicines, drugs, medical appliances and
insulin, urine | ||||||
7 | testing materials, syringes and needles used by diabetics.
The | ||||||
8 | tax imposed by a home rule municipality
pursuant to this | ||||||
9 | Section and all civil penalties that may be assessed as
an | ||||||
10 | incident thereof shall be collected and enforced by the State
| ||||||
11 | Department of Revenue. The certificate of registration which is | ||||||
12 | issued
by the Department to a retailer under the Retailers' | ||||||
13 | Occupation Tax
Act or under the Service Occupation Tax Act | ||||||
14 | shall permit
such registrant to engage in a business which is | ||||||
15 | taxable under any
ordinance or resolution enacted pursuant to | ||||||
16 | this Section without
registering separately with the | ||||||
17 | Department under such ordinance or
resolution or under this | ||||||
18 | Section. The Department shall have full power
to administer and | ||||||
19 | enforce this Section; to collect all taxes and
penalties due | ||||||
20 | hereunder; to dispose of taxes and penalties so collected
in | ||||||
21 | the manner hereinafter provided, and to determine all rights to
| ||||||
22 | credit memoranda arising on account of the erroneous payment of | ||||||
23 | tax or
penalty hereunder. In the administration of, and | ||||||
24 | compliance with, this
Section the Department and persons who | ||||||
25 | are subject to this Section
shall have the same rights, | ||||||
26 | remedies, privileges, immunities, powers and
duties, and be |
| |||||||
| |||||||
1 | subject to the same conditions, restrictions,
limitations, | ||||||
2 | penalties and definitions of terms, and employ the same
modes | ||||||
3 | of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 | ||||||
4 | through
3-50 (in respect to all provisions therein other than | ||||||
5 | the State rate of
tax), 4 (except that the reference to the | ||||||
6 | State shall be to the taxing
municipality), 5, 7, 8 (except | ||||||
7 | that the jurisdiction to which the tax shall
be a debt to the | ||||||
8 | extent indicated in that Section 8 shall be the taxing
| ||||||
9 | municipality), 9 (except as to the disposition of taxes and | ||||||
10 | penalties
collected, and except that the returned merchandise | ||||||
11 | credit for this
municipal tax may not be taken against any | ||||||
12 | State tax), 10, 11, 12
(except the reference therein to Section | ||||||
13 | 2b of the Retailers' Occupation
Tax Act), 13 (except that any | ||||||
14 | reference to the State shall mean the
taxing municipality), the | ||||||
15 | first paragraph of Section 15, 16, 17
(except that credit | ||||||
16 | memoranda issued hereunder may not be used to
discharge any | ||||||
17 | State tax liability), 18, 19 and 20 of the Service
Occupation | ||||||
18 | Tax Act and Section 3-7 of the Uniform Penalty and Interest | ||||||
19 | Act,
as fully as if those provisions were set forth herein.
| ||||||
20 | No tax may be imposed by a home rule municipality pursuant | ||||||
21 | to this
Section unless such municipality also imposes a tax at | ||||||
22 | the same rate
pursuant to Section 8-11-1 of this Act.
| ||||||
23 | Persons subject to any tax imposed pursuant to the | ||||||
24 | authority granted
in this Section may reimburse themselves for | ||||||
25 | their serviceman's tax
liability hereunder by separately | ||||||
26 | stating such tax as an additional
charge, which charge may be |
| |||||||
| |||||||
1 | stated in combination, in a single amount,
with State tax which | ||||||
2 | servicemen are authorized to collect under the
Service Use Tax | ||||||
3 | Act, pursuant to such bracket schedules as the
Department may | ||||||
4 | prescribe.
| ||||||
5 | Whenever the Department determines that a refund should be | ||||||
6 | made under
this Section to a claimant instead of issuing credit | ||||||
7 | memorandum, the
Department shall notify the State Comptroller, | ||||||
8 | who shall cause the
order to be drawn for the amount specified, | ||||||
9 | and to the person named,
in such notification from the | ||||||
10 | Department. Such refund shall be paid by
the State Treasurer | ||||||
11 | out of the home rule municipal retailers' occupation
tax fund.
| ||||||
12 | A municipality that has not otherwise imposed a tax under | ||||||
13 | this Section may impose a tax, for a defined and limited period | ||||||
14 | of time, under this Section that is limited to a defined | ||||||
15 | geographic area within the municipality and that is limited to | ||||||
16 | a tax at a rate not to exceed 2% on alcoholic beverages, soft | ||||||
17 | drinks, and food that has been prepared for immediate | ||||||
18 | consumption. The geographic area must be a defined, contiguous | ||||||
19 | area of no more than one square mile. At the time the ordinance | ||||||
20 | imposing the tax is adopted, the municipality must have | ||||||
21 | obtained the certified written consent of at least | ||||||
22 | three-fourths of the operators of the businesses upon which the | ||||||
23 | tax will be imposed. Proceeds of the tax shall be maintained by | ||||||
24 | the municipality in a separate account and may be used only for | ||||||
25 | the costs associated with land acquisition, design, | ||||||
26 | construction, and maintenance of parking facilities within the |
| |||||||
| |||||||
1 | defined geographic area. This tax may not be imposed for longer | ||||||
2 | than 25 years after the municipality first levies the tax.
| ||||||
3 | The Department shall forthwith pay over to the State | ||||||
4 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
5 | collected hereunder. On
or before the 25th day of each calendar | ||||||
6 | month, the Department shall
prepare and certify to the | ||||||
7 | Comptroller the disbursement of stated sums
of money to named | ||||||
8 | municipalities, the municipalities to be those from
which | ||||||
9 | suppliers and servicemen have paid taxes or penalties hereunder | ||||||
10 | to
the Department during the second preceding calendar month. | ||||||
11 | The amount
to be paid to each municipality shall be the amount | ||||||
12 | (not including credit
memoranda) collected hereunder during | ||||||
13 | the second preceding calendar
month by the Department, and not | ||||||
14 | including an amount equal to the amount
of refunds made during | ||||||
15 | the second preceding calendar month by the
Department on behalf | ||||||
16 | of such municipality. Within 10 days after receipt, by
the | ||||||
17 | Comptroller, of the disbursement certification to the | ||||||
18 | municipalities,
provided for in this Section to be given to the | ||||||
19 | Comptroller by the
Department, the Comptroller shall cause the | ||||||
20 | orders to be drawn for the
respective amounts in accordance | ||||||
21 | with the directions contained in such
certification.
| ||||||
22 | In addition to the disbursement required by the preceding | ||||||
23 | paragraph and
in order to mitigate delays caused by | ||||||
24 | distribution procedures, an
allocation shall, if requested, be | ||||||
25 | made within 10 days after January 14, 1991,
and in November of | ||||||
26 | 1991 and each year thereafter, to each municipality that
|
| |||||||
| |||||||
1 | received more than $500,000 during the preceding fiscal year, | ||||||
2 | (July 1 through
June 30) whether collected by the municipality | ||||||
3 | or disbursed by the Department
as required by this Section. | ||||||
4 | Within 10 days after January 14, 1991,
participating | ||||||
5 | municipalities shall notify the Department in writing of their
| ||||||
6 | intent to participate. In addition, for the initial | ||||||
7 | distribution,
participating municipalities shall certify to | ||||||
8 | the Department the amounts
collected by the municipality for | ||||||
9 | each month under its home rule occupation and
service | ||||||
10 | occupation tax during the period July 1, 1989 through June 30, | ||||||
11 | 1990.
The allocation within 10 days after January 14, 1991,
| ||||||
12 | shall be in an amount equal to the monthly average of these | ||||||
13 | amounts,
excluding the 2 months of highest receipts. Monthly | ||||||
14 | average for the period
of July 1, 1990 through June 30, 1991 | ||||||
15 | will be determined as follows: the
amounts collected by the | ||||||
16 | municipality under its home rule occupation and
service | ||||||
17 | occupation tax during the period of July 1, 1990 through | ||||||
18 | September 30,
1990, plus amounts collected by the Department | ||||||
19 | and paid to such
municipality through June 30, 1991, excluding | ||||||
20 | the 2 months of highest
receipts. The monthly average for each | ||||||
21 | subsequent period of July 1 through
June 30 shall be an amount | ||||||
22 | equal to the monthly distribution made to each
such | ||||||
23 | municipality under the preceding paragraph during this period,
| ||||||
24 | excluding the 2 months of highest receipts. The distribution | ||||||
25 | made in
November 1991 and each year thereafter under this | ||||||
26 | paragraph and the
preceding paragraph shall be reduced by the |
| |||||||
| |||||||
1 | amount allocated and disbursed
under this paragraph in the | ||||||
2 | preceding period of July 1 through June 30.
The Department | ||||||
3 | shall prepare and certify to the Comptroller for
disbursement | ||||||
4 | the allocations made in accordance with this paragraph.
| ||||||
5 | Nothing in this Section shall be construed to authorize a
| ||||||
6 | municipality to impose a tax upon the privilege of engaging in | ||||||
7 | any
business which under the constitution of the United States | ||||||
8 | may not be
made the subject of taxation by this State.
| ||||||
9 | An ordinance or resolution imposing or discontinuing a tax | ||||||
10 | hereunder or
effecting a change in the rate thereof shall be | ||||||
11 | adopted and a certified
copy thereof filed with the Department | ||||||
12 | on or before the first day of June,
whereupon the Department | ||||||
13 | shall proceed to administer and enforce this
Section as of the | ||||||
14 | first day of September next following such adoption and
filing. | ||||||
15 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
16 | or
discontinuing the tax hereunder or effecting a change in the | ||||||
17 | rate thereof
shall be adopted and a certified copy thereof | ||||||
18 | filed with the Department on
or before the first day of July, | ||||||
19 | whereupon the Department shall proceed to
administer and | ||||||
20 | enforce this Section as of the first day of October next
| ||||||
21 | following such adoption and filing. Beginning January 1, 1993, | ||||||
22 | an ordinance
or resolution imposing or discontinuing the tax | ||||||
23 | hereunder or effecting a
change in the rate thereof shall be | ||||||
24 | adopted and a certified copy thereof
filed with the Department | ||||||
25 | on or before the first day of October, whereupon
the Department | ||||||
26 | shall proceed to administer and enforce this Section as of
the |
| |||||||
| |||||||
1 | first day of January next following such adoption and filing.
| ||||||
2 | However, a municipality located in a county with a population | ||||||
3 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
4 | at the general primary
election in 1994 may adopt an ordinance | ||||||
5 | or resolution imposing the tax under
this Section and file a | ||||||
6 | certified copy of the ordinance or resolution with the
| ||||||
7 | Department on or before July 1, 1994. The Department shall then | ||||||
8 | proceed to
administer and enforce this Section as of October 1, | ||||||
9 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
10 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
11 | change in the rate thereof shall
either (i) be adopted and a | ||||||
12 | certified copy thereof filed with the Department on
or
before | ||||||
13 | the first day of April, whereupon the Department shall proceed | ||||||
14 | to
administer and enforce this Section as of the first day of | ||||||
15 | July next following
the adoption and filing; or (ii) be adopted | ||||||
16 | and a certified copy thereof filed
with the Department on or | ||||||
17 | before the first day of October, whereupon the
Department shall | ||||||
18 | proceed to administer and enforce this Section as of the first
| ||||||
19 | day of January next following the adoption and filing.
| ||||||
20 | Any unobligated balance remaining in the Municipal | ||||||
21 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
22 | was abolished by Public Act
85-1135, and all receipts of | ||||||
23 | municipal tax as a result of audits of
liability periods prior | ||||||
24 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
25 | Fund, for distribution as provided by this Section prior to
the | ||||||
26 | enactment of Public Act 85-1135. All receipts of municipal tax |
| |||||||
| |||||||
1 | as a
result of an assessment not arising from an audit, for | ||||||
2 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
3 | the Local Government Tax Fund
for distribution before July 1, | ||||||
4 | 1990, as provided by this Section prior to
the enactment of | ||||||
5 | Public Act 85-1135, and on and after July 1, 1990, all
such | ||||||
6 | receipts shall be distributed as provided in Section 6z-18 of | ||||||
7 | the
State Finance Act.
| ||||||
8 | As used in this Section, "municipal" and "municipality" | ||||||
9 | means a city,
village or incorporated town, including an | ||||||
10 | incorporated town which has
superseded a civil township.
| ||||||
11 | This Section shall be known and may be cited as the Home | ||||||
12 | Rule Municipal
Service Occupation Tax Act.
| ||||||
13 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
14 | Section 99. Effective date. This Act takes effect upon | ||||||
15 | becoming law.
|