Sen. David Koehler
Filed: 5/28/2008
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1 | AMENDMENT TO HOUSE BILL 4545
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2 | AMENDMENT NO. ______. Amend House Bill 4545, AS AMENDED, | ||||||
3 | with reference to page and line numbers of Senate Amendment No. | ||||||
4 | 1, on page 9, by replacing line 5 with the following:
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5 | "Sections 5-1006.5 and 5-1062.3 as follows:
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6 | (55 ILCS 5/5-1006.5)
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7 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
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8 | For Public Safety , Public Facilities, or Transportation.
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9 | (a) The county board of any county may impose a
tax upon | ||||||
10 | all persons engaged in the business of selling tangible | ||||||
11 | personal
property, other than personal property titled or | ||||||
12 | registered with an agency of
this State's government, at retail | ||||||
13 | in the county on the gross receipts from the
sales made in the | ||||||
14 | course of business to provide revenue to be used exclusively
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15 | for public safety , public facility, or transportation purposes | ||||||
16 | in that county, if a
proposition for the
tax has been submitted |
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1 | to the electors of that county and
approved by a majority of | ||||||
2 | those voting on the question. If imposed, this tax
shall be | ||||||
3 | imposed only in one-quarter percent increments. By resolution, | ||||||
4 | the
county board may order the proposition to be submitted at | ||||||
5 | any election.
If the tax is imposed for
transportation purposes | ||||||
6 | for expenditures for public highways or as
authorized
under the | ||||||
7 | Illinois Highway Code, the county board must publish notice
of | ||||||
8 | the existence of its long-range highway transportation
plan as | ||||||
9 | required or described in Section 5-301 of the Illinois
Highway | ||||||
10 | Code and must make the plan publicly available prior to
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11 | approval of the ordinance or resolution
imposing the tax. If | ||||||
12 | the tax is imposed for transportation purposes for
expenditures | ||||||
13 | for passenger rail transportation, the county board must | ||||||
14 | publish
notice of the existence of its long-range passenger | ||||||
15 | rail transportation plan
and
must make the plan publicly | ||||||
16 | available prior to approval of the ordinance or
resolution | ||||||
17 | imposing the tax. The county clerk shall certify the
question | ||||||
18 | to the proper election authority, who
shall submit the | ||||||
19 | proposition at an election in accordance with the general
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20 | election law.
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21 | (1) The proposition for public safety purposes shall be | ||||||
22 | in
substantially the following form: | ||||||
23 | "To pay for public safety purposes, shall (name of | ||||||
24 | county) be authorized to impose an increase on its share of | ||||||
25 | local sales taxes by (insert rate)?" | ||||||
26 | As additional information on the ballot below the |
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1 | question shall appear the following: | ||||||
2 | "This would mean that a consumer would pay an | ||||||
3 | additional (insert amount) in sales tax for every $100 of | ||||||
4 | tangible personal property bought at retail."
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5 | The county board may also opt to establish a sunset | ||||||
6 | provision at which time the additional sales tax would | ||||||
7 | cease being collected, if not terminated earlier by a vote | ||||||
8 | of the county board. If the county board votes to include a | ||||||
9 | sunset provision, the proposition for public safety | ||||||
10 | purposes shall be in substantially the following form: | ||||||
11 | "To pay for public safety purposes, shall (name of | ||||||
12 | county) be authorized to impose an increase on its share of | ||||||
13 | local sales taxes by (insert rate) for a period not to | ||||||
14 | exceed (insert number of years)?" | ||||||
15 | As additional information on the ballot below the | ||||||
16 | question shall appear the following: | ||||||
17 | "This would mean that a consumer would pay an | ||||||
18 | additional (insert amount) in sales tax for every $100 of | ||||||
19 | tangible personal property bought at retail. If imposed, | ||||||
20 | the additional tax would cease being collected at the end | ||||||
21 | of (insert number of years), if not terminated earlier by a | ||||||
22 | vote of the county board."
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23 | For the purposes of the
paragraph, "public safety | ||||||
24 | purposes" means
crime prevention, detention, fire | ||||||
25 | fighting, police, medical, ambulance, or
other emergency | ||||||
26 | services.
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1 | Votes shall be recorded as "Yes" or "No".
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2 | (2) The proposition for transportation purposes shall | ||||||
3 | be in
substantially
the following form: | ||||||
4 | "To pay for improvements to roads and other | ||||||
5 | transportation purposes, shall (name of county) be | ||||||
6 | authorized to impose an increase on its share of local | ||||||
7 | sales taxes by (insert rate)?" | ||||||
8 | As additional information on the ballot below the | ||||||
9 | question shall appear the following: | ||||||
10 | "This would mean that a consumer would pay an | ||||||
11 | additional (insert amount) in sales tax for every $100 of | ||||||
12 | tangible personal property bought at retail."
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13 | The county board may also opt to establish a sunset | ||||||
14 | provision at which time the additional sales tax would | ||||||
15 | cease being collected, if not terminated earlier by a vote | ||||||
16 | of the county board. If the county board votes to include a | ||||||
17 | sunset provision, the proposition for transportation | ||||||
18 | purposes shall be in substantially the following form: | ||||||
19 | "To pay for road improvements and other transportation | ||||||
20 | purposes, shall (name of county) be authorized to impose an | ||||||
21 | increase on its share of local sales taxes by (insert rate) | ||||||
22 | for a period not to exceed (insert number of years)?" | ||||||
23 | As additional information on the ballot below the | ||||||
24 | question shall appear the following: | ||||||
25 | "This would mean that a consumer would pay an | ||||||
26 | additional (insert amount) in sales tax for every $100 of |
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1 | tangible personal property bought at retail. If imposed, | ||||||
2 | the additional tax would cease being collected at the end | ||||||
3 | of (insert number of years), if not terminated earlier by a | ||||||
4 | vote of the county board."
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5 | For the purposes of this paragraph, transportation | ||||||
6 | purposes means
construction, maintenance, operation, and | ||||||
7 | improvement of
public highways, any other purpose for which | ||||||
8 | a county may expend funds under
the Illinois Highway Code, | ||||||
9 | and passenger rail transportation.
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10 | The votes shall be recorded as "Yes" or "No".
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11 | (3) The proposition for public facility purposes shall | ||||||
12 | be in substantially the following form: | ||||||
13 | "To pay for public facility purposes, shall (name of
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14 | county) be authorized to impose an increase on its share of
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15 | local sales taxes by (insert rate)?" | ||||||
16 | As additional information on the ballot below the
| ||||||
17 | question shall appear the following: | ||||||
18 | "This would mean that a consumer would pay an
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19 | additional (insert amount) in sales tax for every $100 of
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20 | tangible personal property bought at retail." | ||||||
21 | The county board may also opt to establish a sunset
| ||||||
22 | provision at which time the additional sales tax would
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23 | cease being collected, if not terminated earlier by a vote
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24 | of the county board. If the county board votes to include a
| ||||||
25 | sunset provision, the proposition for public facility
| ||||||
26 | purposes shall be in substantially the following form: |
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| |||||||
1 | "To pay for public facility purposes, shall (name of
| ||||||
2 | county) be authorized to impose an increase on its share of
| ||||||
3 | local sales taxes by (insert rate) for a period not to
| ||||||
4 | exceed (insert number of years)?" | ||||||
5 | As additional information on the ballot below the
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6 | question shall appear the following: | ||||||
7 | "This would mean that a consumer would pay an
| ||||||
8 | additional (insert amount) in sales tax for every $100 of
| ||||||
9 | tangible personal property bought at retail. If imposed,
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10 | the additional tax would cease being collected at the end
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11 | of (insert number of years), if not terminated earlier by a
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12 | vote of the county board." | ||||||
13 | For purposes of this Section, "public facilities | ||||||
14 | purposes" means the acquisition, development, | ||||||
15 | construction, reconstruction, rehabilitation, improvement, | ||||||
16 | financing, architectural planning, and installation of | ||||||
17 | capital facilities consisting of buildings, structures, | ||||||
18 | and durable equipment and for the acquisition and | ||||||
19 | improvement of real property and interest in real property | ||||||
20 | required, or expected to be required, in connection with | ||||||
21 | the public facilities, for use by the county for the | ||||||
22 | furnishing of governmental services to its citizens, | ||||||
23 | including but not limited to museums and nursing homes. | ||||||
24 | The votes shall be recorded as "Yes" or "No". | ||||||
25 | If a majority of the electors voting on
the proposition | ||||||
26 | vote in favor of it, the county may impose the tax.
A county |
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1 | may not submit more than one proposition authorized by this | ||||||
2 | Section
to the electors at any one time.
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3 | This additional tax may not be imposed on the sales of food | ||||||
4 | for human
consumption that is to be consumed off the premises | ||||||
5 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
6 | and food which has been prepared for
immediate consumption) and | ||||||
7 | prescription and non-prescription medicines, drugs,
medical | ||||||
8 | appliances and insulin, urine testing materials, syringes, and | ||||||
9 | needles
used by diabetics. The tax imposed by a county under | ||||||
10 | this Section and
all civil penalties that may be assessed as an | ||||||
11 | incident of the tax shall be
collected and enforced by the | ||||||
12 | Illinois Department of Revenue and deposited
into a special | ||||||
13 | fund created for that purpose. The certificate
of registration | ||||||
14 | that is issued by the Department to a retailer under the
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15 | Retailers' Occupation Tax Act shall permit the retailer to | ||||||
16 | engage in a business
that is taxable without registering | ||||||
17 | separately with the Department under an
ordinance or resolution | ||||||
18 | under this Section. The Department has full
power to administer | ||||||
19 | and enforce this Section, to collect all taxes and
penalties | ||||||
20 | due under this Section, to dispose of taxes and penalties so
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21 | collected in the manner provided in this Section, and to | ||||||
22 | determine
all rights to credit memoranda arising on account of | ||||||
23 | the erroneous payment of
a tax or penalty under this Section. | ||||||
24 | In the administration of and compliance
with this Section, the | ||||||
25 | Department and persons who are subject to this Section
shall | ||||||
26 | (i) have the same rights, remedies, privileges, immunities, |
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1 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
2 | restrictions, limitations,
penalties, and definitions of | ||||||
3 | terms, and (iii) employ the same modes of
procedure as are | ||||||
4 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
5 | 1n,
2 through 2-70 (in respect to all provisions contained in | ||||||
6 | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | ||||||
7 | (except provisions
relating to
transaction returns and quarter | ||||||
8 | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
9 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | ||||||
10 | the
Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
11 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
12 | set forth in this Section.
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13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted in this
Section may reimburse themselves for their | ||||||
15 | sellers' tax liability by
separately stating the tax as an | ||||||
16 | additional charge, which charge may be stated
in combination, | ||||||
17 | in a single amount, with State tax which sellers are required
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18 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
19 | schedules as the
Department may prescribe.
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20 | Whenever the Department determines that a refund should be | ||||||
21 | made under this
Section to a claimant instead of issuing a | ||||||
22 | credit memorandum, the Department
shall notify the State | ||||||
23 | Comptroller, who shall cause the order to be drawn for
the | ||||||
24 | amount specified and to the person named in the notification | ||||||
25 | from the
Department. The refund shall be paid by the State | ||||||
26 | Treasurer out of the County
Public Safety or Transportation |
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1 | Retailers' Occupation Tax Fund.
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2 | (b) If a tax has been imposed under subsection (a), a
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3 | service occupation tax shall
also be imposed at the same rate | ||||||
4 | upon all persons engaged, in the county, in
the business
of | ||||||
5 | making sales of service, who, as an incident to making those | ||||||
6 | sales of
service, transfer tangible personal property within | ||||||
7 | the county
as an
incident to a sale of service.
This tax may | ||||||
8 | not be imposed on sales of food for human consumption that is | ||||||
9 | to
be consumed off the premises where it is sold (other than | ||||||
10 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
11 | immediate consumption) and prescription and
non-prescription | ||||||
12 | medicines, drugs, medical appliances and insulin, urine
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13 | testing materials, syringes, and needles used by diabetics.
The | ||||||
14 | tax imposed under this subsection and all civil penalties that | ||||||
15 | may be
assessed as an incident thereof shall be collected and | ||||||
16 | enforced by the
Department of Revenue. The Department has
full | ||||||
17 | power to
administer and enforce this subsection; to collect all | ||||||
18 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
19 | penalties so collected in the manner
hereinafter provided; and | ||||||
20 | to determine all rights to credit memoranda
arising on account | ||||||
21 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
22 | administration of, and compliance with this subsection, the
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23 | Department and persons who are subject to this paragraph shall | ||||||
24 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
25 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
26 | restrictions, limitations, penalties,
exclusions, exemptions, |
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1 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
2 | procedure as are prescribed in Sections 2 (except that the
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3 | reference to State in the definition of supplier maintaining a | ||||||
4 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
5 | 2c, 3 through
3-50 (in respect to all provisions therein other | ||||||
6 | than the State rate of
tax), 4 (except that the reference to | ||||||
7 | the State shall be to the county),
5, 7, 8 (except that the | ||||||
8 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
9 | indicated in that Section 8 shall be the county), 9 (except as
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10 | to the disposition of taxes and penalties collected), 10, 11, | ||||||
11 | 12 (except the reference therein to Section 2b of the
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12 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
13 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | ||||||
14 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
15 | Uniform Penalty and Interest Act, as fully as if those | ||||||
16 | provisions were
set forth herein.
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17 | Persons subject to any tax imposed under the authority | ||||||
18 | granted in
this subsection may reimburse themselves for their | ||||||
19 | serviceman's tax liability
by separately stating the tax as an | ||||||
20 | additional charge, which
charge may be stated in combination, | ||||||
21 | in a single amount, with State tax
that servicemen are | ||||||
22 | authorized to collect under the Service Use Tax Act, in
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23 | accordance with such bracket schedules as the Department may | ||||||
24 | prescribe.
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25 | Whenever the Department determines that a refund should be | ||||||
26 | made under this
subsection to a claimant instead of issuing a |
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1 | credit memorandum, the Department
shall notify the State | ||||||
2 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
3 | amount specified, and to the person named, in the notification
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4 | from the Department. The refund shall be paid by the State | ||||||
5 | Treasurer out
of the County Public Safety or Transportation | ||||||
6 | Retailers' Occupation Fund.
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7 | Nothing in this subsection shall be construed to authorize | ||||||
8 | the county
to impose a tax upon the privilege of engaging in | ||||||
9 | any business which under
the Constitution of the United States | ||||||
10 | may not be made the subject of taxation
by the State.
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11 | (c) The Department shall immediately pay over to the State | ||||||
12 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
13 | collected under this Section to be
deposited into the County | ||||||
14 | Public Safety or Transportation Retailers'
Occupation Tax | ||||||
15 | Fund, which
shall be an unappropriated trust fund held outside | ||||||
16 | of the State treasury. On
or before the 25th
day of each | ||||||
17 | calendar month, the Department shall prepare and certify to the
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18 | Comptroller the disbursement of stated sums of money
to the | ||||||
19 | counties from which retailers have paid
taxes or penalties to | ||||||
20 | the Department during the second preceding
calendar month. The | ||||||
21 | amount to be paid to each county, and deposited by the
county | ||||||
22 | into its special fund created for the purposes of this Section, | ||||||
23 | shall
be the amount (not
including credit memoranda) collected | ||||||
24 | under this Section during the second
preceding
calendar month | ||||||
25 | by the Department plus an amount the Department determines is
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26 | necessary to offset any amounts that were erroneously paid to a |
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1 | different
taxing body, and not including (i) an amount equal to | ||||||
2 | the amount of refunds
made
during the second preceding calendar | ||||||
3 | month by the Department on behalf of
the county and (ii) any | ||||||
4 | amount that the Department determines is
necessary to offset | ||||||
5 | any amounts that were payable to a different taxing body
but | ||||||
6 | were erroneously paid to the county. Within 10 days after | ||||||
7 | receipt by the
Comptroller of the disbursement certification to | ||||||
8 | the counties provided for in
this Section to be given to the | ||||||
9 | Comptroller by the Department, the Comptroller
shall cause the | ||||||
10 | orders to be drawn for the respective amounts in accordance
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11 | with directions contained in the certification.
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12 | In addition to the disbursement required by the preceding | ||||||
13 | paragraph, an
allocation shall be made in March of each year to | ||||||
14 | each county that received
more than $500,000 in disbursements | ||||||
15 | under the preceding paragraph in the
preceding calendar year. | ||||||
16 | The allocation shall be in an amount equal to the
average | ||||||
17 | monthly distribution made to each such county under the | ||||||
18 | preceding
paragraph during the preceding calendar year | ||||||
19 | (excluding the 2 months of
highest receipts). The distribution | ||||||
20 | made in March of each year subsequent to
the year in which an | ||||||
21 | allocation was made pursuant to this paragraph and the
| ||||||
22 | preceding paragraph shall be reduced by the amount allocated | ||||||
23 | and disbursed
under this paragraph in the preceding calendar | ||||||
24 | year. The Department shall
prepare and certify to the | ||||||
25 | Comptroller for disbursement the allocations made in
| ||||||
26 | accordance with this paragraph.
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1 | (d) For the purpose of determining the local governmental | ||||||
2 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
3 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
4 | at the place where the coal or other mineral mined
in Illinois | ||||||
5 | is extracted from the earth. This paragraph does not apply to | ||||||
6 | coal
or another mineral when it is delivered or shipped by the | ||||||
7 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
8 | sale is exempt under the United States
Constitution as a sale | ||||||
9 | in interstate or foreign commerce.
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10 | (e) Nothing in this Section shall be construed to authorize | ||||||
11 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
12 | business that under the Constitution
of the United States may | ||||||
13 | not be made the subject of taxation by this State.
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14 | (e-5) If a county imposes a tax under this Section, the | ||||||
15 | county board may,
by ordinance, discontinue or lower the rate | ||||||
16 | of the tax. If the county board
lowers the tax rate or | ||||||
17 | discontinues the tax, a referendum must be
held in accordance | ||||||
18 | with subsection (a) of this Section in order to increase the
| ||||||
19 | rate of the tax or to reimpose the discontinued tax.
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20 | (f) Beginning April 1, 1998, the results of any election | ||||||
21 | authorizing a
proposition to impose a tax
under this Section or | ||||||
22 | effecting a change in the rate of tax, or any ordinance
| ||||||
23 | lowering the rate or discontinuing the tax,
shall be certified
| ||||||
24 | by the
county clerk and filed with the Illinois Department of | ||||||
25 | Revenue
either (i) on or
before the first day of April, | ||||||
26 | whereupon the Department shall proceed to
administer and |
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1 | enforce the tax as of the first day of July next following
the | ||||||
2 | filing; or (ii)
on or before the first day of October, | ||||||
3 | whereupon the
Department shall proceed to administer and | ||||||
4 | enforce the tax as of the first
day of January next following | ||||||
5 | the filing.
| ||||||
6 | (g) When certifying the amount of a monthly disbursement to | ||||||
7 | a county under
this
Section, the Department shall increase or | ||||||
8 | decrease the amounts by an amount
necessary to offset any | ||||||
9 | miscalculation of previous disbursements. The offset
amount | ||||||
10 | shall be the amount erroneously disbursed within the previous 6 | ||||||
11 | months
from the time a miscalculation is discovered.
| ||||||
12 | (h) This Section may be cited as the "Special County | ||||||
13 | Occupation Tax
For Public Safety , Public Facilities, or | ||||||
14 | Transportation Law".
| ||||||
15 | (i) For purposes of this Section, "public safety" includes, | ||||||
16 | but is not
limited to, crime prevention, detention, fire | ||||||
17 | fighting, police, medical,
ambulance, or other emergency
| ||||||
18 | services. For the purposes of this Section, "transportation" | ||||||
19 | includes, but
is not limited to, the construction,
maintenance, | ||||||
20 | operation, and improvement of public highways, any other
| ||||||
21 | purpose for which a county may expend funds under the Illinois | ||||||
22 | Highway Code,
and passenger rail transportation. For the | ||||||
23 | purposes of this Section, "public facilities purposes" | ||||||
24 | includes, but is not limited to, the acquisition, development, | ||||||
25 | construction, reconstruction, rehabilitation, improvement, | ||||||
26 | financing, architectural planning, and installation of capital |
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| |||||||
1 | facilities consisting of buildings, structures, and durable | ||||||
2 | equipment and for the acquisition and improvement of real | ||||||
3 | property and interest in real property required, or expected to | ||||||
4 | be required, in connection with the public facilities, for use | ||||||
5 | by the county for the furnishing of governmental services to | ||||||
6 | its citizens, including but not limited to museums and nursing | ||||||
7 | homes.
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8 | (Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08.)".
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