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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:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
5 | changing Section 8-11-1.3 as follows:
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6 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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7 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | |||||||||||||||||||
8 | Occupation Tax Act. The
The corporate authorities of a non-home | |||||||||||||||||||
9 | rule municipality may impose
a tax upon all persons engaged in | |||||||||||||||||||
10 | the business of selling tangible
personal property, other than | |||||||||||||||||||
11 | on an item of tangible personal property
which is titled and | |||||||||||||||||||
12 | registered by an agency of this State's Government,
at retail | |||||||||||||||||||
13 | in the municipality for expenditure on
public infrastructure or | |||||||||||||||||||
14 | for property tax relief or both as defined in
Section 8-11-1.2 | |||||||||||||||||||
15 | if approved by
referendum as provided in Section 8-11-1.1, of | |||||||||||||||||||
16 | the gross receipts from such
sales made in the course of such | |||||||||||||||||||
17 | business.
The tax imposed may not be more than 1% and may be | |||||||||||||||||||
18 | imposed only in
1/4% increments. The tax may not be imposed on | |||||||||||||||||||
19 | the sale of food for human
consumption that is
to be consumed | |||||||||||||||||||
20 | off the premises where it is sold (other than alcoholic
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21 | beverages, soft drinks, and food that has been prepared for | |||||||||||||||||||
22 | immediate
consumption) and prescription and nonprescription | |||||||||||||||||||
23 | medicines, drugs, medical
appliances, and insulin, urine |
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1 | testing materials, syringes, and needles used by
diabetics.
The | ||||||
2 | tax imposed by a
municipality pursuant to this Section and all | ||||||
3 | civil penalties that may be
assessed as an incident thereof | ||||||
4 | shall be collected and enforced by the
State Department of | ||||||
5 | Revenue. The certificate of registration which is
issued by the | ||||||
6 | Department to a retailer under the Retailers' Occupation Tax
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7 | Act shall permit such retailer to engage in a business which is | ||||||
8 | taxable
under any ordinance or resolution enacted pursuant to
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9 | this Section without registering separately with the | ||||||
10 | Department under
such ordinance or resolution or under this | ||||||
11 | Section. The Department
shall have full power to administer and | ||||||
12 | enforce this Section; to collect
all taxes and penalties due | ||||||
13 | hereunder; to dispose of taxes and penalties
so collected in | ||||||
14 | the manner hereinafter provided, and to determine all
rights to | ||||||
15 | credit memoranda, arising on account of the erroneous payment
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16 | of tax or penalty hereunder. In the administration of, and | ||||||
17 | compliance
with, this Section, the Department and persons who | ||||||
18 | are subject to this
Section shall have the same rights, | ||||||
19 | remedies, privileges, immunities,
powers and duties, and be | ||||||
20 | subject to the same conditions, restrictions,
limitations, | ||||||
21 | penalties and definitions of terms, and employ the same
modes | ||||||
22 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, | ||||||
23 | 1e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions | ||||||
24 | therein other than
the State rate of tax), 2c, 3 (except as to | ||||||
25 | the disposition of taxes and
penalties collected), 4, 5, 5a, | ||||||
26 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, |
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1 | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | ||||||
2 | Section 3-7 of the Uniform Penalty and Interest
Act as fully as | ||||||
3 | if those provisions were set forth herein. | ||||||
4 | No municipality may impose a tax under this Section unless | ||||||
5 | the municipality
also imposes a tax at the same rate under | ||||||
6 | Section 8-11-1.4 of this Code.
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7 | Persons subject to any tax imposed pursuant to the | ||||||
8 | authority granted
in this Section may reimburse themselves for | ||||||
9 | their seller's tax
liability hereunder by separately stating | ||||||
10 | such tax as an additional
charge, which charge may be stated in | ||||||
11 | combination, in a single amount,
with State tax which sellers | ||||||
12 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
13 | bracket schedules as the Department may prescribe.
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14 | Whenever the Department determines that a refund should be | ||||||
15 | made under
this Section to a claimant instead of issuing a | ||||||
16 | credit memorandum, the
Department shall notify the State | ||||||
17 | Comptroller, who shall cause the
order to be drawn for the | ||||||
18 | amount specified, and to the person named,
in such notification | ||||||
19 | from the Department. Such refund shall be paid by
the State | ||||||
20 | Treasurer out of the non-home rule municipal retailers'
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21 | occupation tax fund.
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22 | The Department shall forthwith pay over to the State | ||||||
23 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
24 | collected hereunder. On or
before the 25th day of each calendar | ||||||
25 | month, the Department shall
prepare and certify to the | ||||||
26 | Comptroller the disbursement of stated sums
of money to named |
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1 | municipalities, the municipalities to be those from
which | ||||||
2 | retailers have paid taxes or penalties hereunder to the | ||||||
3 | Department
during the second preceding calendar month. The | ||||||
4 | amount to be paid to each
municipality shall be the amount (not | ||||||
5 | including credit memoranda) collected
hereunder during the | ||||||
6 | second preceding calendar month by the Department plus
an | ||||||
7 | amount the Department determines is necessary to offset any | ||||||
8 | amounts
which were erroneously paid to a different taxing body, | ||||||
9 | and not including
an amount equal to the amount of refunds made | ||||||
10 | during the second preceding
calendar month by the Department on | ||||||
11 | behalf of such municipality, and not
including any amount which | ||||||
12 | the Department determines is necessary to offset
any amounts | ||||||
13 | which were payable to a different taxing body but were
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14 | erroneously paid to the municipality. Within 10 days after | ||||||
15 | receipt, by the
Comptroller, of the disbursement certification | ||||||
16 | to the municipalities,
provided for in this Section to be given | ||||||
17 | to the Comptroller by the
Department, the Comptroller shall | ||||||
18 | cause the orders to be drawn for the
respective amounts in | ||||||
19 | accordance with the directions contained in such
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20 | certification.
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21 | For the purpose of determining the local governmental unit | ||||||
22 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
23 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
24 | place where the coal or
other mineral mined in Illinois is | ||||||
25 | extracted from the earth. This
paragraph does not apply to coal | ||||||
26 | or other mineral when it is delivered
or shipped by the seller |
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1 | to the purchaser at a point outside Illinois so
that the sale | ||||||
2 | is exempt under the Federal Constitution as a sale in
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3 | interstate or foreign commerce.
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4 | Nothing in this Section shall be construed to authorize a
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5 | municipality to impose a tax upon the privilege of engaging in | ||||||
6 | any
business which under the constitution of the United States | ||||||
7 | may not be
made the subject of taxation by this State.
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8 | When certifying the amount of a monthly disbursement to a | ||||||
9 | municipality
under this Section, the Department shall increase | ||||||
10 | or decrease such amount
by an amount necessary to offset any | ||||||
11 | misallocation of previous
disbursements. The offset amount | ||||||
12 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
13 | months from the time a misallocation is discovered.
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14 | The Department of Revenue shall implement this amendatory | ||||||
15 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
16 | and after January 1, 2002.
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17 | As used in this Section, "municipal" and "municipality" | ||||||
18 | means a city,
village or incorporated town, including an | ||||||
19 | incorporated town which has
superseded a civil township.
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20 | This Section shall be known and may be cited as the | ||||||
21 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
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22 | (Source: P.A. 94-679, eff. 1-1-06.)
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