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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Counties Code is amended by adding Section | ||||||||||||||||||||||||||
5 | 6-34000 as follows: | ||||||||||||||||||||||||||
6 | (55 ILCS 5/6-34000 new) | ||||||||||||||||||||||||||
7 | Sec. 6-34000. Report on funds received under the Regional | ||||||||||||||||||||||||||
8 | Transportation Authority Act. If the Board of the Regional | ||||||||||||||||||||||||||
9 | Transportation Authority adopts an ordinance under Section | ||||||||||||||||||||||||||
10 | 4.03 of the Regional Transportation Authority Act imposing a | ||||||||||||||||||||||||||
11 | retailers' occupation tax and a service occupation tax at the | ||||||||||||||||||||||||||
12 | rate of 0.75% (or 0.50% as provided in subsection (r) of | ||||||||||||||||||||||||||
13 | Section 4.03 of the Regional Transportation Authority Act) in | ||||||||||||||||||||||||||
14 | the counties of DuPage, Kane, Lake, McHenry, and Will, then the | ||||||||||||||||||||||||||
15 | County Boards of DuPage, Kane, Lake, McHenry, and Will counties | ||||||||||||||||||||||||||
16 | shall each report to the General Assembly, the Regional | ||||||||||||||||||||||||||
17 | Transportation Authority, and the Commission on Government | ||||||||||||||||||||||||||
18 | Forecasting and Accountability by March 1 of the year following | ||||||||||||||||||||||||||
19 | the adoption of the ordinance and March 1 of each year | ||||||||||||||||||||||||||
20 | thereafter. That report shall include the total amounts | ||||||||||||||||||||||||||
21 | received by the County under subsection (n) of Section 4.03 of | ||||||||||||||||||||||||||
22 | the Regional Transportation Authority Act and the expenditures | ||||||||||||||||||||||||||
23 | and obligations of the County using those funds during the |
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| |||||||
1 | previous calendar year. | ||||||
2 | Section 10. The Regional Transportation Authority Act is | ||||||
3 | amended by changing Section 4.03 as follows:
| ||||||
4 | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| ||||||
5 | Sec. 4.03. Taxes.
| ||||||
6 | (a) In order to carry out any of the powers or
purposes of | ||||||
7 | the Authority, the Board may by ordinance adopted with the
| ||||||
8 | concurrence of 12
of the then Directors, impose throughout the
| ||||||
9 | metropolitan region any or all of the taxes provided in this | ||||||
10 | Section.
Except as otherwise provided in this Act, taxes | ||||||
11 | imposed under this
Section and civil penalties imposed incident | ||||||
12 | thereto shall be collected
and enforced by the State Department | ||||||
13 | of Revenue. The Department shall
have the power to administer | ||||||
14 | and enforce the taxes and to determine all
rights for refunds | ||||||
15 | for erroneous payments of the taxes. Nothing in this amendatory | ||||||
16 | Act of the 95th General Assembly is intended to invalidate any | ||||||
17 | taxes currently imposed by the Authority. The increased vote | ||||||
18 | requirements to impose a tax shall only apply to actions taken | ||||||
19 | after the effective date of this amendatory Act of the 95th | ||||||
20 | General Assembly.
| ||||||
21 | (b) The Board may impose a public transportation tax upon | ||||||
22 | all
persons engaged in the metropolitan region in the business | ||||||
23 | of selling at
retail motor fuel for operation of motor vehicles | ||||||
24 | upon public highways. The
tax shall be at a rate not to exceed |
| |||||||
| |||||||
1 | 5% of the gross receipts from the sales
of motor fuel in the | ||||||
2 | course of the business. As used in this Act, the term
"motor | ||||||
3 | fuel" shall have the same meaning as in the Motor Fuel Tax Law. | ||||||
4 | The Board may provide for details of the tax. The provisions of
| ||||||
5 | any tax shall conform, as closely as may be practicable, to the | ||||||
6 | provisions
of the Municipal Retailers Occupation Tax Act, | ||||||
7 | including without limitation,
conformity to penalties with | ||||||
8 | respect to the tax imposed and as to the powers of
the State | ||||||
9 | Department of Revenue to promulgate and enforce rules and | ||||||
10 | regulations
relating to the administration and enforcement of | ||||||
11 | the provisions of the tax
imposed, except that reference in the | ||||||
12 | Act to any municipality shall refer to
the Authority and the | ||||||
13 | tax shall be imposed only with regard to receipts from
sales of | ||||||
14 | motor fuel in the metropolitan region, at rates as limited by | ||||||
15 | this
Section.
| ||||||
16 | (c) In connection with the tax imposed under paragraph (b) | ||||||
17 | of
this Section the Board may impose a tax upon the privilege | ||||||
18 | of using in
the metropolitan region motor fuel for the | ||||||
19 | operation of a motor vehicle
upon public highways, the tax to | ||||||
20 | be at a rate not in excess of the rate
of tax imposed under | ||||||
21 | paragraph (b) of this Section. The Board may
provide for | ||||||
22 | details of the tax.
| ||||||
23 | (d) The Board may impose a motor vehicle parking tax upon | ||||||
24 | the
privilege of parking motor vehicles at off-street parking | ||||||
25 | facilities in
the metropolitan region at which a fee is | ||||||
26 | charged, and may provide for
reasonable classifications in and |
| |||||||
| |||||||
1 | exemptions to the tax, for
administration and enforcement | ||||||
2 | thereof and for civil penalties and
refunds thereunder and may | ||||||
3 | provide criminal penalties thereunder, the
maximum penalties | ||||||
4 | not to exceed the maximum criminal penalties provided
in the | ||||||
5 | Retailers' Occupation Tax Act. The
Authority may collect and | ||||||
6 | enforce the tax itself or by contract with
any unit of local | ||||||
7 | government. The State Department of Revenue shall have
no | ||||||
8 | responsibility for the collection and enforcement unless the
| ||||||
9 | Department agrees with the Authority to undertake the | ||||||
10 | collection and
enforcement. As used in this paragraph, the term | ||||||
11 | "parking facility"
means a parking area or structure having | ||||||
12 | parking spaces for more than 2
vehicles at which motor vehicles | ||||||
13 | are permitted to park in return for an
hourly, daily, or other | ||||||
14 | periodic fee, whether publicly or privately
owned, but does not | ||||||
15 | include parking spaces on a public street, the use
of which is | ||||||
16 | regulated by parking meters.
| ||||||
17 | (e) The Board may impose a Regional Transportation | ||||||
18 | Authority
Retailers' Occupation Tax upon all persons engaged in | ||||||
19 | the business of
selling tangible personal property at retail in | ||||||
20 | the metropolitan region.
In Cook County the tax rate shall be | ||||||
21 | 1.25%
of the gross receipts from sales
of food for human | ||||||
22 | consumption that is to be consumed off the premises
where it is | ||||||
23 | sold (other than alcoholic beverages, soft drinks and food
that | ||||||
24 | has been prepared for immediate consumption) and prescription | ||||||
25 | and
nonprescription medicines, drugs, medical appliances and | ||||||
26 | insulin, urine
testing materials, syringes and needles used by |
| |||||||
| |||||||
1 | diabetics, and 1%
of the
gross receipts from other taxable | ||||||
2 | sales made in the course of that business.
In DuPage, Kane, | ||||||
3 | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
| ||||||
4 | of the gross receipts from all taxable sales made in the course | ||||||
5 | of that
business , except as otherwise provided in subsection | ||||||
6 | (r) . The tax
imposed under this Section and all civil penalties | ||||||
7 | that may be
assessed as an incident thereof shall be collected | ||||||
8 | and enforced by the
State Department of Revenue. The Department | ||||||
9 | shall have full power to
administer and enforce this Section; | ||||||
10 | to collect all taxes and penalties
so collected in the manner | ||||||
11 | hereinafter provided; and to determine all
rights to credit | ||||||
12 | memoranda arising on account of the erroneous payment
of tax or | ||||||
13 | penalty hereunder. In the administration of, and compliance
| ||||||
14 | with this Section, the Department and persons who are subject | ||||||
15 | to this
Section shall have the same rights, remedies, | ||||||
16 | privileges, immunities,
powers and duties, and be subject to | ||||||
17 | the same conditions, restrictions,
limitations, penalties, | ||||||
18 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
19 | same modes of procedure, as are prescribed in Sections 1,
1a, | ||||||
20 | 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
| ||||||
21 | provisions therein other than the State rate of tax), 2c, 3 | ||||||
22 | (except as to
the disposition of taxes and penalties | ||||||
23 | collected), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, | ||||||
24 | 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and
13 of the Retailers' | ||||||
25 | Occupation Tax Act and Section 3-7 of the
Uniform Penalty and | ||||||
26 | Interest Act, as fully as if those
provisions were set forth |
| |||||||
| |||||||
1 | herein.
| ||||||
2 | Persons subject to any tax imposed under the authority | ||||||
3 | granted
in this Section may reimburse themselves for their | ||||||
4 | seller's tax
liability hereunder by separately stating the tax | ||||||
5 | as an additional
charge, which charge may be stated in | ||||||
6 | combination in a single amount
with State taxes that sellers | ||||||
7 | are required to collect under the Use
Tax Act, under any | ||||||
8 | bracket schedules the
Department may prescribe.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under
this Section to a claimant instead of issuing a | ||||||
11 | credit memorandum, the
Department shall notify the State | ||||||
12 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
13 | amount specified, and to the person named,
in the notification | ||||||
14 | from the Department. The refund shall be paid by
the State | ||||||
15 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
16 | established under paragraph (n) of this Section.
| ||||||
17 | If a tax is imposed under this subsection (e), a tax shall | ||||||
18 | also
be imposed under subsections (f) and (g) of this Section.
| ||||||
19 | For the purpose of determining whether a tax authorized | ||||||
20 | under this
Section is applicable, a retail sale by a producer | ||||||
21 | of coal or other
mineral mined in Illinois, is a sale at retail | ||||||
22 | at the place where the
coal or other mineral mined in Illinois | ||||||
23 | is extracted from the earth.
This paragraph does not apply to | ||||||
24 | coal or other mineral when it is
delivered or shipped by the | ||||||
25 | seller to the purchaser at a point outside
Illinois so that the | ||||||
26 | sale is exempt under the Federal Constitution as a
sale in |
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| |||||||
1 | interstate or foreign commerce.
| ||||||
2 | No tax shall be imposed or collected under this subsection | ||||||
3 | on the sale of a motor vehicle in this State to a resident of | ||||||
4 | another state if that motor vehicle will not be titled in this | ||||||
5 | State.
| ||||||
6 | Nothing in this Section shall be construed to authorize the | ||||||
7 | Regional
Transportation Authority to impose a tax upon the | ||||||
8 | privilege of engaging
in any business that under the | ||||||
9 | Constitution of the United States may
not be made the subject | ||||||
10 | of taxation by this State.
| ||||||
11 | (f) If a tax has been imposed under paragraph (e), a
| ||||||
12 | Regional Transportation Authority Service Occupation
Tax shall
| ||||||
13 | also be imposed upon all persons engaged, in the metropolitan | ||||||
14 | region in
the business of making sales of service, who as an | ||||||
15 | incident to making the sales
of service, transfer tangible | ||||||
16 | personal property within the metropolitan region,
either in the | ||||||
17 | form of tangible personal property or in the form of real | ||||||
18 | estate
as an incident to a sale of service. In Cook County, the | ||||||
19 | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | ||||||
20 | food prepared for
immediate consumption and transferred | ||||||
21 | incident to a sale of service subject
to the service occupation | ||||||
22 | tax by an entity licensed under the Hospital
Licensing Act or | ||||||
23 | the Nursing Home Care Act that is located in the metropolitan
| ||||||
24 | region; (2) 1.25%
of the selling price of food for human | ||||||
25 | consumption that is to
be consumed off the premises where it is | ||||||
26 | sold (other than alcoholic
beverages, soft drinks and food that |
| |||||||
| |||||||
1 | has been prepared for immediate
consumption) and prescription | ||||||
2 | and nonprescription medicines, drugs, medical
appliances and | ||||||
3 | insulin, urine testing materials, syringes and needles used
by | ||||||
4 | diabetics; and (3) 1%
of the selling price from other taxable | ||||||
5 | sales of
tangible personal property transferred. In DuPage, | ||||||
6 | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
| ||||||
7 | of the selling price
of all tangible personal property | ||||||
8 | transferred , except as otherwise provided in subsection (r) .
| ||||||
9 | The tax imposed under this paragraph and all civil
| ||||||
10 | penalties that may be assessed as an incident thereof shall be | ||||||
11 | collected
and enforced by the State Department of Revenue. The | ||||||
12 | Department shall
have full power to administer and enforce this | ||||||
13 | paragraph; to collect all
taxes and penalties due hereunder; to | ||||||
14 | dispose of taxes and penalties
collected in the manner | ||||||
15 | hereinafter provided; and to determine all
rights to credit | ||||||
16 | memoranda arising on account of the erroneous payment
of tax or | ||||||
17 | penalty hereunder. In the administration of and compliance
with | ||||||
18 | this paragraph, the Department and persons who are subject to | ||||||
19 | this
paragraph shall have the same rights, remedies, | ||||||
20 | privileges, immunities,
powers and duties, and be subject to | ||||||
21 | the same conditions, restrictions,
limitations, penalties, | ||||||
22 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
23 | same modes of procedure, as are prescribed in Sections 1a-1, 2,
| ||||||
24 | 2a, 3 through 3-50 (in respect to all provisions therein other | ||||||
25 | than the
State rate of tax), 4 (except that the reference to | ||||||
26 | the State shall be to
the Authority), 5, 7, 8 (except that the |
| |||||||
| |||||||
1 | jurisdiction to which the tax
shall be a debt to the extent | ||||||
2 | indicated in that Section 8 shall be the
Authority), 9 (except | ||||||
3 | as to the disposition of taxes and penalties
collected, and | ||||||
4 | except that the returned merchandise credit for this tax may
| ||||||
5 | not be taken against any State tax), 10, 11, 12 (except the | ||||||
6 | reference
therein to Section 2b of the Retailers' Occupation | ||||||
7 | Tax Act), 13 (except
that any reference to the State shall mean | ||||||
8 | the Authority), the first
paragraph of Section 15, 16, 17, 18, | ||||||
9 | 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of | ||||||
10 | the Uniform Penalty and Interest
Act, as fully as if those | ||||||
11 | provisions were set forth herein.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted
in this paragraph may reimburse themselves for their | ||||||
14 | serviceman's tax
liability hereunder by separately stating the | ||||||
15 | tax as an additional
charge, that charge may be stated in | ||||||
16 | combination in a single amount
with State tax that servicemen | ||||||
17 | are authorized to collect under the
Service Use Tax Act, under | ||||||
18 | any bracket schedules the
Department may prescribe.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under
this paragraph to a claimant instead of issuing a | ||||||
21 | credit memorandum, the
Department shall notify the State | ||||||
22 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
23 | amount specified, and to the person named
in the notification | ||||||
24 | from the Department. The refund shall be paid by
the State | ||||||
25 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
26 | established under paragraph (n) of this Section.
|
| |||||||
| |||||||
1 | Nothing in this paragraph shall be construed to authorize | ||||||
2 | the
Authority to impose a tax upon the privilege of engaging in | ||||||
3 | any business
that under the Constitution of the United States | ||||||
4 | may not be made the
subject of taxation by the State.
| ||||||
5 | (g) If a tax has been imposed under paragraph (e), a tax | ||||||
6 | shall
also be imposed upon the privilege of using in the | ||||||
7 | metropolitan region,
any item of tangible personal property | ||||||
8 | that is purchased outside the
metropolitan region at retail | ||||||
9 | from a retailer, and that is titled or
registered with an | ||||||
10 | agency of this State's government. In Cook County the
tax rate | ||||||
11 | shall be 1%
of the selling price of the tangible personal | ||||||
12 | property,
as "selling price" is defined in the Use Tax Act. | ||||||
13 | Except as otherwise provided in subsection (r), in In DuPage, | ||||||
14 | Kane, Lake,
McHenry and Will counties the tax rate shall be | ||||||
15 | 0.75%
of the selling price of
the tangible personal property, | ||||||
16 | as "selling price" is defined in the
Use Tax Act. The tax shall | ||||||
17 | be collected from persons whose Illinois
address for titling or | ||||||
18 | registration purposes is given as being in the
metropolitan | ||||||
19 | region. The tax shall be collected by the Department of
Revenue | ||||||
20 | for the Regional Transportation Authority. The tax must be paid
| ||||||
21 | to the State, or an exemption determination must be obtained | ||||||
22 | from the
Department of Revenue, before the title or certificate | ||||||
23 | of registration for
the property may be issued. The tax or | ||||||
24 | proof of exemption may be
transmitted to the Department by way | ||||||
25 | of the State agency with which, or the
State officer with whom, | ||||||
26 | the tangible personal property must be titled or
registered if |
| |||||||
| |||||||
1 | the Department and the State agency or State officer
determine | ||||||
2 | that this procedure will expedite the processing of | ||||||
3 | applications
for title or registration.
| ||||||
4 | The Department shall have full power to administer and | ||||||
5 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
6 | interest due hereunder;
to dispose of taxes, penalties and | ||||||
7 | interest collected in the manner
hereinafter provided; and to | ||||||
8 | determine all rights to credit memoranda or
refunds arising on | ||||||
9 | account of the erroneous payment of tax, penalty or
interest | ||||||
10 | hereunder. In the administration of and compliance with this
| ||||||
11 | paragraph, the Department and persons who are subject to this | ||||||
12 | paragraph
shall have the same rights, remedies, privileges, | ||||||
13 | immunities, powers and
duties, and be subject to the same | ||||||
14 | conditions, restrictions,
limitations, penalties, exclusions, | ||||||
15 | exemptions and definitions of terms
and employ the same modes | ||||||
16 | of procedure, as are prescribed in Sections 2
(except the | ||||||
17 | definition of "retailer maintaining a place of business in this
| ||||||
18 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
19 | State rate
of tax, and except provisions concerning collection | ||||||
20 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
21 | 19 (except the portions pertaining
to claims by retailers and | ||||||
22 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
23 | the Use Tax Act, and are not inconsistent with this
paragraph, | ||||||
24 | as fully as if those provisions were set forth herein.
| ||||||
25 | Whenever the Department determines that a refund should be | ||||||
26 | made under
this paragraph to a claimant instead of issuing a |
| |||||||
| |||||||
1 | credit memorandum, the
Department shall notify the State | ||||||
2 | Comptroller, who shall cause the order
to be drawn for the | ||||||
3 | amount specified, and to the person named in the
notification | ||||||
4 | from the Department. The refund shall be paid by the State
| ||||||
5 | Treasurer out of the Regional Transportation Authority tax fund
| ||||||
6 | established under paragraph (n) of this Section.
| ||||||
7 | (h) The Authority may impose a replacement vehicle tax of | ||||||
8 | $50 on any
passenger car as defined in Section 1-157 of the | ||||||
9 | Illinois Vehicle Code
purchased within the metropolitan region | ||||||
10 | by or on behalf of an
insurance company to replace a passenger | ||||||
11 | car of
an insured person in settlement of a total loss claim. | ||||||
12 | The tax imposed
may not become effective before the first day | ||||||
13 | of the month following the
passage of the ordinance imposing | ||||||
14 | the tax and receipt of a certified copy
of the ordinance by the | ||||||
15 | Department of Revenue. The Department of Revenue
shall collect | ||||||
16 | the tax for the Authority in accordance with Sections 3-2002
| ||||||
17 | and 3-2003 of the Illinois Vehicle Code.
| ||||||
18 | The Department shall immediately pay over to the State | ||||||
19 | Treasurer,
ex officio, as trustee, all taxes collected | ||||||
20 | hereunder. On
or before the 25th day of each calendar month, | ||||||
21 | the Department shall
prepare and certify to the Comptroller the | ||||||
22 | disbursement of stated sums
of money to the Authority. The | ||||||
23 | amount to be paid to the Authority shall be
the amount | ||||||
24 | collected hereunder during the second preceding calendar month
| ||||||
25 | by the Department, less any amount determined by the Department | ||||||
26 | to be
necessary for the payment of refunds. Within 10 days |
| |||||||
| |||||||
1 | after receipt by the
Comptroller of the disbursement | ||||||
2 | certification to the Authority provided
for in this Section to | ||||||
3 | be given to the Comptroller by the Department, the
Comptroller | ||||||
4 | shall cause the orders to be drawn for that amount in
| ||||||
5 | accordance with the directions contained in the certification.
| ||||||
6 | (i) The Board may not impose any other taxes except as it | ||||||
7 | may from
time to time be authorized by law to impose.
| ||||||
8 | (j) A certificate of registration issued by the State | ||||||
9 | Department of
Revenue to a retailer under the Retailers' | ||||||
10 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
11 | shall permit the registrant to engage in a
business that is | ||||||
12 | taxed under the tax imposed under paragraphs
(b), (e), (f) or | ||||||
13 | (g) of this Section and no additional registration
shall be | ||||||
14 | required under the tax. A certificate issued under the
Use Tax | ||||||
15 | Act or the Service Use Tax Act shall be applicable with regard | ||||||
16 | to
any tax imposed under paragraph (c) of this Section.
| ||||||
17 | (k) The provisions of any tax imposed under paragraph (c) | ||||||
18 | of
this Section shall conform as closely as may be practicable | ||||||
19 | to the
provisions of the Use Tax Act, including
without | ||||||
20 | limitation conformity as to penalties with respect to the tax
| ||||||
21 | imposed and as to the powers of the State Department of Revenue | ||||||
22 | to
promulgate and enforce rules and regulations relating to the
| ||||||
23 | administration and enforcement of the provisions of the tax | ||||||
24 | imposed.
The taxes shall be imposed only on use within the | ||||||
25 | metropolitan region
and at rates as provided in the paragraph.
| ||||||
26 | (l) The Board in imposing any tax as provided in paragraphs |
| |||||||
| |||||||
1 | (b)
and (c) of this Section, shall, after seeking the advice of | ||||||
2 | the State
Department of Revenue, provide means for retailers, | ||||||
3 | users or purchasers
of motor fuel for purposes other than those | ||||||
4 | with regard to which the
taxes may be imposed as provided in | ||||||
5 | those paragraphs to receive refunds
of taxes improperly paid, | ||||||
6 | which provisions may be at variance with the
refund provisions | ||||||
7 | as applicable under the Municipal Retailers
Occupation Tax Act. | ||||||
8 | The State Department of Revenue may provide for
certificates of | ||||||
9 | registration for users or purchasers of motor fuel for purposes
| ||||||
10 | other than those with regard to which taxes may be imposed as | ||||||
11 | provided in
paragraphs (b) and (c) of this Section to | ||||||
12 | facilitate the reporting and
nontaxability of the exempt sales | ||||||
13 | or uses.
| ||||||
14 | (m) Any ordinance imposing or discontinuing any tax under | ||||||
15 | this Section shall
be adopted and a certified copy thereof | ||||||
16 | filed with the Department on or before
June 1, whereupon the | ||||||
17 | Department of Revenue shall proceed to administer and
enforce | ||||||
18 | this Section on behalf of the Regional Transportation Authority | ||||||
19 | as of
September 1 next following such adoption and filing.
| ||||||
20 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
21 | or
discontinuing the tax hereunder shall be adopted and a | ||||||
22 | certified copy
thereof filed with the Department on or before | ||||||
23 | the first day of July,
whereupon the Department shall proceed | ||||||
24 | to administer and enforce this
Section as of the first day of | ||||||
25 | October next following such adoption and
filing. Beginning | ||||||
26 | January 1, 1993, an ordinance or resolution imposing, |
| |||||||
| |||||||
1 | increasing, decreasing, or
discontinuing the tax hereunder | ||||||
2 | shall be adopted and a certified copy
thereof filed with the | ||||||
3 | Department,
whereupon the Department shall proceed to | ||||||
4 | administer and enforce this
Section as of the first day of the | ||||||
5 | first month to occur not less than 60 days
following such | ||||||
6 | adoption and filing , except that the rate of tax in DuPage, | ||||||
7 | Kane, Lake, McHenry, and Will counties shall be subject to the | ||||||
8 | provisions of subsection (r) . Any ordinance or resolution of | ||||||
9 | the Authority imposing a tax under this Section and in effect | ||||||
10 | on August 1, 2007 shall remain in full force and effect and | ||||||
11 | shall be administered by the Department of Revenue under the | ||||||
12 | terms and conditions and rates of tax established by such | ||||||
13 | ordinance or resolution until the Department begins | ||||||
14 | administering and enforcing an increased tax under this Section | ||||||
15 | as authorized by this amendatory Act of the 95th General | ||||||
16 | Assembly. The tax rates authorized by this amendatory Act of | ||||||
17 | the 95th General Assembly are effective only if imposed by | ||||||
18 | ordinance of the Authority , subject to the provisions of | ||||||
19 | subsection (r) .
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20 | (n) The State Department of Revenue shall, upon collecting | ||||||
21 | any taxes
as provided in this Section, pay the taxes over to | ||||||
22 | the State Treasurer
as trustee for the Authority. The taxes | ||||||
23 | shall be held in a trust fund
outside the State Treasury. On or | ||||||
24 | before the 25th day of each calendar
month, the State | ||||||
25 | Department of Revenue shall prepare and certify to the
| ||||||
26 | Comptroller of the State of Illinois and
to the Authority (i) |
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1 | the
amount of taxes collected in each County other than Cook | ||||||
2 | County in the
metropolitan region, (ii)
the amount of taxes | ||||||
3 | collected within the City
of Chicago,
and (iii) the amount | ||||||
4 | collected in that portion
of Cook County outside of Chicago, | ||||||
5 | each amount less the amount necessary for the payment
of | ||||||
6 | refunds to taxpayers located in those areas described in items | ||||||
7 | (i), (ii), and (iii).
Within 10 days after receipt by the | ||||||
8 | Comptroller of the certification of
the amounts, the | ||||||
9 | Comptroller shall cause an
order to be drawn for the payment of | ||||||
10 | two-thirds of the amounts certified in item (i) of this | ||||||
11 | subsection and collected in counties consenting by ordinance or | ||||||
12 | resolution under subsection (r), or 100% of those amounts | ||||||
13 | collected in counties not so consenting, to the Authority and | ||||||
14 | one-third of the amounts certified in item (i) of this | ||||||
15 | subsection and collected in counties consenting by ordinance or | ||||||
16 | resolution under subsection (r), or none of those amounts | ||||||
17 | collected in counties not so consenting, to the respective | ||||||
18 | counties other than Cook County and the amount certified in | ||||||
19 | items (ii) and (iii) of this subsection to the Authority.
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20 | In addition to the disbursement required by the preceding | ||||||
21 | paragraph, an
allocation shall be made in July 1991 and each | ||||||
22 | year thereafter to the
Regional Transportation Authority. The | ||||||
23 | allocation shall be made in an
amount equal to the average | ||||||
24 | monthly distribution during the preceding
calendar year | ||||||
25 | (excluding the 2 months of lowest receipts) and the
allocation | ||||||
26 | shall include the amount of average monthly distribution from
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| |||||||
1 | the Regional Transportation Authority Occupation and Use Tax | ||||||
2 | Replacement
Fund. The distribution made in July 1992 and each | ||||||
3 | year thereafter under
this paragraph and the preceding | ||||||
4 | paragraph shall be reduced by the amount
allocated and | ||||||
5 | disbursed under this paragraph in the preceding calendar
year. | ||||||
6 | The Department of Revenue shall prepare and certify to the
| ||||||
7 | Comptroller for disbursement the allocations made in | ||||||
8 | accordance with this
paragraph.
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9 | (o) Failure to adopt a budget ordinance or otherwise to | ||||||
10 | comply with
Section 4.01 of this Act or to adopt a Five-year | ||||||
11 | Capital Program or otherwise to
comply with paragraph (b) of | ||||||
12 | Section 2.01 of this Act shall not affect
the validity of any | ||||||
13 | tax imposed by the Authority otherwise in conformity
with law.
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14 | (p) At no time shall a public transportation tax or motor | ||||||
15 | vehicle
parking tax authorized under paragraphs (b), (c) and | ||||||
16 | (d) of this Section
be in effect at the same time as any | ||||||
17 | retailers' occupation, use or
service occupation tax | ||||||
18 | authorized under paragraphs (e), (f) and (g) of
this Section is | ||||||
19 | in effect.
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20 | Any taxes imposed under the authority provided in | ||||||
21 | paragraphs (b), (c)
and (d) shall remain in effect only until | ||||||
22 | the time as any tax
authorized by paragraphs (e), (f) or (g) of | ||||||
23 | this Section are imposed and
becomes effective. Once any tax | ||||||
24 | authorized by paragraphs (e), (f) or (g)
is imposed the Board | ||||||
25 | may not reimpose taxes as authorized in paragraphs
(b), (c) and | ||||||
26 | (d) of the Section unless any tax authorized by
paragraphs (e), |
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| |||||||
1 | (f) or (g) of this Section becomes ineffective by means
other | ||||||
2 | than an ordinance of the Board.
| ||||||
3 | (q) Any existing rights, remedies and obligations | ||||||
4 | (including
enforcement by the Regional Transportation | ||||||
5 | Authority) arising under any
tax imposed under paragraphs (b), | ||||||
6 | (c) or (d) of this Section shall not
be affected by the | ||||||
7 | imposition of a tax under paragraphs (e), (f) or (g)
of this | ||||||
8 | Section.
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9 | (r) If the Authority imposes taxes at the rate of 0.75% in | ||||||
10 | the counties of DuPage, Kane, Lake, McHenry, and Will under | ||||||
11 | subsections (e), (f), and (g), then the tax shall be imposed at | ||||||
12 | that rate in each respective county only if the county board of | ||||||
13 | the county consents to the imposition of taxes at that rate by | ||||||
14 | ordinance or resolution and certified copies of the ordinance | ||||||
15 | or resolution are filed with the Department of Revenue and the | ||||||
16 | Authority within 30 days after the Authority files a certified | ||||||
17 | copy of its ordinance or resolution with the Department of | ||||||
18 | Revenue as provided in subsection (m), or within 30 days after | ||||||
19 | the effective date of this amendatory Act of the 95th General | ||||||
20 | Assembly, whichever is later. In any such county that does not | ||||||
21 | so consent and file, the taxes shall be imposed at the rate of | ||||||
22 | 0.50% instead of 0.75% in that county. If the taxes are imposed | ||||||
23 | at the rate of 0.75% on or before the effective date of this | ||||||
24 | amendatory Act of the 95th General Assembly, and the county | ||||||
25 | board does not consent and file as provided in this subsection, | ||||||
26 | then the tax rate shall be reduced to 0.50% in that county. The |
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| |||||||
1 | reduced rate shall take effect on the first day of the first | ||||||
2 | month to occur not less than 60 days
after the last day the | ||||||
3 | county would have been eligible to consent. | ||||||
4 | (Source: P.A. 95-708, eff. 1-18-08.)
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5 | Section 99. Effective date. This Act takes effect upon | ||||||
6 | becoming law.
|