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1 | AN ACT concerning revenue.
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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 Counties Code is amended by changing | ||||||||||||||||||||||||||||||
5 | Sections 5-1006 and 5-1007 as follows:
| ||||||||||||||||||||||||||||||
6 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
| ||||||||||||||||||||||||||||||
7 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||||||||||||||||||||||||||
8 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||||||||||||||||||||||||||
9 | all persons engaged in the business of selling tangible
| ||||||||||||||||||||||||||||||
10 | personal property, other than an item of tangible personal | ||||||||||||||||||||||||||||||
11 | property titled
or registered with an agency of this State's | ||||||||||||||||||||||||||||||
12 | government, at retail in the
county on the gross receipts from | ||||||||||||||||||||||||||||||
13 | such sales made in the course of
their business. If imposed, | ||||||||||||||||||||||||||||||
14 | this tax shall only
be imposed in 1/4% increments. On and after | ||||||||||||||||||||||||||||||
15 | September 1, 1991, this
additional tax may not be imposed on | ||||||||||||||||||||||||||||||
16 | the sales of food for human
consumption which is to be consumed | ||||||||||||||||||||||||||||||
17 | off the premises where it is sold
(other than alcoholic | ||||||||||||||||||||||||||||||
18 | beverages, soft drinks and food which has been
prepared for | ||||||||||||||||||||||||||||||
19 | immediate consumption) and prescription and nonprescription
| ||||||||||||||||||||||||||||||
20 | medicines, drugs, medical appliances and insulin, urine | ||||||||||||||||||||||||||||||
21 | testing materials,
syringes and needles used by diabetics. The | ||||||||||||||||||||||||||||||
22 | tax imposed by a home rule
county pursuant to this Section and | ||||||||||||||||||||||||||||||
23 | all civil penalties that may be
assessed as an incident thereof |
| |||||||
| |||||||
1 | shall be collected and enforced by the
State Department of | ||||||
2 | Revenue. The certificate of registration that is
issued by the | ||||||
3 | Department to a retailer under the Retailers'
Occupation Tax | ||||||
4 | Act shall permit the retailer to engage in a
business that is | ||||||
5 | taxable under any ordinance or resolution
enacted pursuant to | ||||||
6 | this Section without registering separately with the
| ||||||
7 | Department under such ordinance or resolution or under this | ||||||
8 | Section. The
Department shall have full power to administer and | ||||||
9 | enforce this Section; to
collect all taxes and penalties due | ||||||
10 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
11 | the manner hereinafter provided; and to
determine all rights to | ||||||
12 | credit memoranda arising on account of the
erroneous payment of | ||||||
13 | tax or penalty hereunder. In the administration of,
and | ||||||
14 | compliance with, this Section, the Department and persons who | ||||||
15 | are
subject to this Section shall have the same rights, | ||||||
16 | remedies, privileges,
immunities, powers and duties, and be | ||||||
17 | subject to the same conditions,
restrictions, limitations, | ||||||
18 | penalties and definitions of terms, and employ
the same modes | ||||||
19 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
| ||||||
20 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | ||||||
21 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
22 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
23 | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | ||||||
24 | Section 3-7 of the Uniform Penalty and Interest Act,
as fully | ||||||
25 | as if those provisions were set forth herein.
| ||||||
26 | No tax may be imposed by a home rule county pursuant to |
| |||||||
| |||||||
1 | this Section
unless the county also imposes a tax at the same | ||||||
2 | rate pursuant
to Section 5-1007.
| ||||||
3 | Persons subject to any tax imposed pursuant to the | ||||||
4 | authority granted
in this Section may reimburse themselves for | ||||||
5 | their seller's tax
liability hereunder by separately stating | ||||||
6 | such tax as an additional
charge, which charge may be stated in | ||||||
7 | combination, in a single amount,
with State tax which sellers | ||||||
8 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
9 | bracket schedules as the Department may prescribe.
| ||||||
10 | Whenever the Department determines that a refund should be | ||||||
11 | made under
this Section to a claimant instead of issuing a | ||||||
12 | credit memorandum, the
Department shall notify the State | ||||||
13 | Comptroller, who shall cause the
order to be drawn for the | ||||||
14 | amount specified and to the person named
in the notification | ||||||
15 | from the Department. The
refund shall be paid by the State | ||||||
16 | Treasurer out of the home rule county
retailers' occupation tax | ||||||
17 | fund.
| ||||||
18 | The Department shall forthwith pay over to the State | ||||||
19 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
20 | collected hereunder. On or
before the 25th day of each calendar | ||||||
21 | month, the Department shall
prepare and certify to the | ||||||
22 | Comptroller the disbursement of stated sums
of money to named | ||||||
23 | counties, the counties to be those from which retailers
have | ||||||
24 | paid taxes or penalties hereunder to the Department during the | ||||||
25 | second
preceding calendar month. The amount to be paid to each | ||||||
26 | county shall be
the amount (not including credit memoranda) |
| |||||||
| |||||||
1 | collected hereunder during the
second preceding calendar month | ||||||
2 | by the Department plus an amount the
Department determines is | ||||||
3 | necessary to offset any amounts that
were erroneously paid to a | ||||||
4 | different taxing body, and not including an
amount equal to the | ||||||
5 | amount of refunds made during the second preceding
calendar | ||||||
6 | month by the Department on behalf of such county, and not
| ||||||
7 | including any amount which the Department determines is | ||||||
8 | necessary to offset
any amounts which were payable to a | ||||||
9 | different taxing body but were
erroneously paid to the county. | ||||||
10 | Within 10 days after receipt, by the
Comptroller, of the | ||||||
11 | disbursement certification to the counties provided for
in this | ||||||
12 | Section to be given to the Comptroller by the Department, the
| ||||||
13 | Comptroller shall cause the orders to be drawn for the | ||||||
14 | respective amounts
in accordance with the directions contained | ||||||
15 | in the certification.
| ||||||
16 | In addition to the disbursement required by the preceding | ||||||
17 | paragraph,
an allocation shall be made in March of each year to | ||||||
18 | each county that
received more than $500,000 in disbursements | ||||||
19 | under the preceding
paragraph in the preceding calendar year. | ||||||
20 | The allocation shall be in an
amount equal to the average | ||||||
21 | monthly distribution made to each such county
under the | ||||||
22 | preceding paragraph during the preceding calendar year | ||||||
23 | (excluding
the 2 months of highest receipts). The distribution | ||||||
24 | made in March of each
year subsequent to the year in which an | ||||||
25 | allocation was made pursuant to
this paragraph and the | ||||||
26 | preceding paragraph shall be reduced by the amount
allocated |
| |||||||
| |||||||
1 | and disbursed under this paragraph in the preceding calendar
| ||||||
2 | year. The Department shall prepare and certify to the | ||||||
3 | Comptroller for
disbursement the allocations made in | ||||||
4 | accordance with this paragraph.
| ||||||
5 | For the purpose of determining the local governmental unit | ||||||
6 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
7 | other mineral
mined in Illinois is a sale at retail at the | ||||||
8 | place where the coal or
other mineral mined in Illinois is | ||||||
9 | extracted from the earth. This
paragraph does not apply to coal | ||||||
10 | or other mineral when it is delivered
or shipped by the seller | ||||||
11 | to the purchaser at a point outside Illinois so
that the sale | ||||||
12 | is exempt under the United States
Constitution as a sale in | ||||||
13 | interstate or foreign commerce.
| ||||||
14 | Nothing in this Section shall be construed to authorize a
| ||||||
15 | county to impose a tax upon the privilege of engaging in any
| ||||||
16 | business which under the Constitution of the United States may | ||||||
17 | not be
made the subject of taxation by this State.
| ||||||
18 | An ordinance or resolution imposing or discontinuing a 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 June,
whereupon the Department | ||||||
22 | shall proceed to administer and enforce this
Section as of the | ||||||
23 | first day of September next following such adoption
and filing. | ||||||
24 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
25 | or discontinuing the tax hereunder or effecting a change in the | ||||||
26 | rate
thereof shall be adopted and a certified copy thereof |
| |||||||
| |||||||
1 | filed with the
Department on or before the first day of July, | ||||||
2 | whereupon the Department
shall proceed to administer and | ||||||
3 | enforce this Section as of the first day of
October next | ||||||
4 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
5 | an ordinance or resolution imposing or discontinuing the 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
October, whereupon the Department | ||||||
9 | shall proceed to administer and enforce
this Section as of the | ||||||
10 | first day of January next following such adoption
and filing.
| ||||||
11 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
12 | discontinuing the tax hereunder or effecting a change in the | ||||||
13 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
14 | thereof filed with the Department on
or
before the first day of | ||||||
15 | April, whereupon the Department shall proceed to
administer and | ||||||
16 | enforce this Section as of the first day of July next following
| ||||||
17 | the adoption and filing; or (ii) be adopted and a certified | ||||||
18 | copy thereof filed
with the Department on or before the first | ||||||
19 | day of October, whereupon the
Department shall proceed to | ||||||
20 | administer and enforce this Section as of the first
day of | ||||||
21 | January next following the adoption and filing.
| ||||||
22 | When certifying the amount of a monthly disbursement to a | ||||||
23 | county under
this Section, the Department shall increase or | ||||||
24 | decrease such amount by an
amount necessary to offset any | ||||||
25 | misallocation of previous disbursements.
The offset amount | ||||||
26 | shall be the amount erroneously disbursed within the
previous 6 |
| |||||||
| |||||||
1 | months from the time a misallocation is discovered.
| ||||||
2 | Except as otherwise provided in this Section, beginning on | ||||||
3 | the first day of the first month to occur not less than 30 | ||||||
4 | calendar days after the effective date of this amendatory Act | ||||||
5 | of the 95th General Assembly, the maximum rate of any tax | ||||||
6 | imposed under this Section is 0.75%. If the rate of tax exceeds | ||||||
7 | 0.75% on the effective date of this amendatory Act of the 95th | ||||||
8 | General Assembly, then the rate shall be reduced to 0.75% | ||||||
9 | beginning on the first day of the first month to occur not less | ||||||
10 | than 30 calendar days after the effective date of this | ||||||
11 | amendatory Act of the 95th General Assembly. The county board | ||||||
12 | of a county that is authorized to impose a tax under this | ||||||
13 | Section may increase the rate to more than 0.75%, but only | ||||||
14 | after the question is approved by the voters of the county at | ||||||
15 | an election held in accordance with the general election law. | ||||||
16 | The county board proposing the increase shall certify the | ||||||
17 | proposition to the proper
election officials who shall submit | ||||||
18 | the proposition to the voters at an
election in accordance with | ||||||
19 | the general election law. The proposition shall
be in | ||||||
20 | substantially the following form: | ||||||
21 | "Shall (county) be authorized to increase its | ||||||
22 | retailers' occupation tax (commonly referred to as its | ||||||
23 | sales tax) to (percent)?" | ||||||
24 | Votes shall be recorded as "Yes" or "No". If a majority of | ||||||
25 | the votes cast on the proposition are in favor of the increase, | ||||||
26 | then the increase is authorized. |
| |||||||
| |||||||
1 | A home rule unit may not impose retailers' occupation taxes | ||||||
2 | in a manner that is inconsistent with this Section. This | ||||||
3 | Section is a limitation of home rule powers and functions under | ||||||
4 | subsection (g) of Section 6 of Article VII of the Illinois | ||||||
5 | Constitution. | ||||||
6 | This Section shall be known and may be cited as the Home | ||||||
7 | Rule County
Retailers' Occupation Tax Law.
| ||||||
8 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
9 | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| ||||||
10 | Sec. 5-1007. Home Rule County Service Occupation Tax Law. | ||||||
11 | The corporate
authorities of a home rule county may impose a | ||||||
12 | tax upon all persons
engaged, in such county, in the business | ||||||
13 | of making sales of service at the
same rate of tax imposed | ||||||
14 | pursuant to Section 5-1006 of the selling price of
all tangible | ||||||
15 | personal property transferred by such servicemen either in the
| ||||||
16 | form of tangible personal property or in the form of real | ||||||
17 | estate as an
incident to a sale of service. If imposed, such | ||||||
18 | tax shall only be imposed
in 1/4% increments. On and after | ||||||
19 | September 1, 1991, this additional tax may
not be imposed on | ||||||
20 | the sales of food for human consumption which is to be
consumed | ||||||
21 | off the premises where it is sold (other than alcoholic | ||||||
22 | beverages,
soft drinks and food which has been prepared for | ||||||
23 | immediate consumption) and
prescription and nonprescription | ||||||
24 | medicines, drugs, medical appliances and
insulin, urine | ||||||
25 | testing materials, syringes and needles used by diabetics.
The |
| |||||||
| |||||||
1 | tax imposed by a home rule county pursuant to this Section and | ||||||
2 | all
civil penalties that may be assessed as an incident thereof | ||||||
3 | shall be
collected and enforced by the State Department of | ||||||
4 | Revenue. The certificate
of registration which is issued by the | ||||||
5 | Department to a retailer under the
Retailers' Occupation Tax | ||||||
6 | Act or under the Service Occupation Tax Act shall
permit such | ||||||
7 | registrant to engage in a business which is taxable under any
| ||||||
8 | ordinance or resolution enacted pursuant to this Section | ||||||
9 | without
registering separately with the Department under such | ||||||
10 | ordinance or
resolution or under this Section. The Department | ||||||
11 | shall have full power
to administer and enforce this Section; | ||||||
12 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
13 | taxes and penalties so collected
in the manner hereinafter | ||||||
14 | provided; and to determine all rights to
credit memoranda | ||||||
15 | arising on account of the erroneous payment of tax or
penalty | ||||||
16 | hereunder. In the administration of, and compliance with, this
| ||||||
17 | Section the Department and persons who are subject to this | ||||||
18 | Section
shall have the same rights, remedies, privileges, | ||||||
19 | immunities, powers and
duties, and be subject to the same | ||||||
20 | conditions, restrictions,
limitations, penalties and | ||||||
21 | definitions of terms, and employ the same
modes of procedure, | ||||||
22 | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | ||||||
23 | respect to all provisions therein other than the State rate of
| ||||||
24 | tax), 4 (except that the reference to the State shall be to the | ||||||
25 | taxing
county), 5, 7, 8 (except that the jurisdiction to which | ||||||
26 | the tax shall be a
debt to the extent indicated in that Section |
| |||||||
| |||||||
1 | 8 shall be the taxing county),
9 (except as to the disposition | ||||||
2 | of taxes and penalties collected, and
except that the returned | ||||||
3 | merchandise credit for this county tax may not be
taken against | ||||||
4 | any State tax), 10, 11, 12 (except the reference therein to
| ||||||
5 | Section 2b of the Retailers' Occupation Tax Act), 13 (except | ||||||
6 | that any
reference to the State shall mean the taxing county), | ||||||
7 | the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the | ||||||
8 | Service Occupation Tax
Act and Section 3-7 of the Uniform | ||||||
9 | Penalty and Interest Act, as fully as if
those provisions were | ||||||
10 | set forth herein.
| ||||||
11 | No tax may be imposed by a home rule county pursuant to | ||||||
12 | this Section
unless such county also imposes a tax at the same | ||||||
13 | rate pursuant to Section
5-1006.
| ||||||
14 | Persons subject to any tax imposed pursuant to the | ||||||
15 | authority granted
in this Section may reimburse themselves for | ||||||
16 | their serviceman's tax
liability hereunder by separately | ||||||
17 | stating such tax as an additional
charge, which charge may be | ||||||
18 | stated in combination, in a single amount,
with State tax which | ||||||
19 | servicemen are authorized to collect under the
Service Use Tax | ||||||
20 | Act, pursuant to such bracket schedules as the
Department may | ||||||
21 | prescribe.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under
this Section to a claimant instead of issuing credit | ||||||
24 | memorandum, the
Department shall notify the State Comptroller, | ||||||
25 | who shall cause the
order to be drawn for the amount specified, | ||||||
26 | and to the person named,
in such notification from the |
| |||||||
| |||||||
1 | Department. Such refund shall be paid by
the State Treasurer | ||||||
2 | out of the home rule county retailers' occupation tax fund.
| ||||||
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 | counties, the counties to be those from
which suppliers and | ||||||
9 | servicemen have paid taxes or penalties hereunder to
the | ||||||
10 | Department during the second preceding calendar month. The | ||||||
11 | amount
to be paid to each county shall be the amount (not | ||||||
12 | including credit
memoranda) collected hereunder during the | ||||||
13 | 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 county. Within 10 days after receipt, by the
| ||||||
17 | Comptroller, of the disbursement certification to the counties | ||||||
18 | provided for
in this Section to be given to the Comptroller by | ||||||
19 | the Department, the
Comptroller shall cause the orders to be | ||||||
20 | drawn for the respective amounts
in accordance with the | ||||||
21 | directions contained in such certification.
| ||||||
22 | In addition to the disbursement required by the preceding | ||||||
23 | paragraph, an
allocation shall be made in each year to each | ||||||
24 | county which received more
than $500,000 in disbursements under | ||||||
25 | the preceding paragraph in the
preceding calendar year. The | ||||||
26 | allocation shall be in an amount equal to the
average monthly |
| |||||||
| |||||||
1 | distribution made to each such county under the preceding
| ||||||
2 | paragraph during the preceding calendar year (excluding the 2 | ||||||
3 | months of
highest receipts). The distribution made in March of | ||||||
4 | each year
subsequent to the year in which an allocation was | ||||||
5 | made pursuant to this
paragraph and the preceding paragraph | ||||||
6 | shall be reduced by the
amount allocated and disbursed under | ||||||
7 | this paragraph in the preceding
calendar year. The Department | ||||||
8 | shall prepare and certify to the Comptroller
for disbursement | ||||||
9 | the allocations made in accordance with this paragraph.
| ||||||
10 | Nothing in this Section shall be construed to authorize a
| ||||||
11 | county to impose a tax upon the privilege of engaging in any
| ||||||
12 | business which under the Constitution of the United States may | ||||||
13 | not be
made the subject of taxation by this State.
| ||||||
14 | An ordinance or resolution imposing or discontinuing a tax | ||||||
15 | hereunder or
effecting a change in the rate thereof shall be | ||||||
16 | adopted and a certified
copy thereof filed with the Department | ||||||
17 | on or before the first day of June,
whereupon the Department | ||||||
18 | shall proceed to administer and enforce this
Section as of the | ||||||
19 | first day of September next following such adoption and
filing. | ||||||
20 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
21 | or discontinuing the tax hereunder or effecting a change in the | ||||||
22 | rate
thereof shall be adopted and a certified copy thereof | ||||||
23 | filed with the
Department on or before the first day of July, | ||||||
24 | whereupon the Department
shall proceed to administer and | ||||||
25 | enforce this Section as of the first day of
October next | ||||||
26 | following such adoption and filing.
Beginning January 1, 1993, |
| |||||||
| |||||||
1 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
2 | hereunder or effecting a change in the rate thereof
shall be | ||||||
3 | adopted and a certified copy thereof filed with the Department | ||||||
4 | on
or before the first day of October, whereupon the Department | ||||||
5 | shall proceed
to administer and enforce this Section as of the | ||||||
6 | first day of January next
following such adoption and filing.
| ||||||
7 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
8 | discontinuing the tax hereunder or effecting a change in the | ||||||
9 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
10 | thereof filed with the Department on
or
before the first day of | ||||||
11 | April, whereupon the Department shall proceed to
administer and | ||||||
12 | enforce this Section as of the first day of July next following
| ||||||
13 | the adoption and filing; or (ii) be adopted and a certified | ||||||
14 | copy thereof filed
with the Department on or before the first | ||||||
15 | day of October, whereupon the
Department shall proceed to | ||||||
16 | administer and enforce this Section as of the first
day of | ||||||
17 | January next following the adoption and filing.
| ||||||
18 | Except as otherwise provided in this Section, beginning on | ||||||
19 | the first day of the first month to occur not less than 30 | ||||||
20 | calendar days after the effective date of this amendatory Act | ||||||
21 | of the 95th General Assembly, the maximum rate of any tax | ||||||
22 | imposed under this Section is 0.75%. If the rate of tax exceeds | ||||||
23 | 0.75% on the effective date of this amendatory Act of the 95th | ||||||
24 | General Assembly, then the rate shall be reduced to 0.75% | ||||||
25 | beginning on the first day of the first month to occur not less | ||||||
26 | than 30 calendar days after the effective date of this |
| |||||||
| |||||||
1 | amendatory Act of the 95th General Assembly. The county board | ||||||
2 | of a county that is authorized to impose a tax under this | ||||||
3 | Section may increase the rate to more than 0.75%, but only | ||||||
4 | after the question is approved by the voters of the county at | ||||||
5 | an election held in accordance with the general election law. | ||||||
6 | The county board proposing the increase shall certify the | ||||||
7 | proposition to the proper
election officials who shall submit | ||||||
8 | the proposition to the voters at an
election in accordance with | ||||||
9 | the general election law. The proposition shall
be in | ||||||
10 | substantially the following form: | ||||||
11 | "Shall (county) be authorized to increase its service | ||||||
12 | occupation tax (commonly referred to as its sales tax) to | ||||||
13 | (percent)?" | ||||||
14 | Votes shall be recorded as "Yes" or "No". If a majority of | ||||||
15 | the votes cast on the proposition are in favor of the increase, | ||||||
16 | then the increase is authorized. | ||||||
17 | A home rule unit may not impose service occupation taxes in | ||||||
18 | a manner that is inconsistent with this Section. This Section | ||||||
19 | is a limitation of home rule powers and functions under | ||||||
20 | subsection (g) of Section 6 of Article VII of the Illinois | ||||||
21 | Constitution. | ||||||
22 | This Section shall be known and may be cited as the Home | ||||||
23 | Rule County
Service Occupation Tax Law.
| ||||||
24 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
25 | Section 10. The Illinois Municipal Code is amended by |
| |||||||
| |||||||
1 | changing Sections 8-11-1 and 8-11-5 as follows:
| ||||||
2 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
3 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
4 | Act. The
corporate authorities of a home rule municipality may
| ||||||
5 | impose a tax upon all persons engaged in the business of | ||||||
6 | selling tangible
personal property, other than an item of | ||||||
7 | tangible personal property titled
or registered with an agency | ||||||
8 | of this State's government, at retail in the
municipality on | ||||||
9 | the gross receipts from these sales made in
the course of such | ||||||
10 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
11 | increments. On and after September 1, 1991, this
additional tax | ||||||
12 | may not be imposed on the sales of food for human
consumption | ||||||
13 | that is to be consumed off the premises where it
is sold (other | ||||||
14 | than alcoholic beverages, soft drinks and food that has
been | ||||||
15 | prepared for immediate consumption) and prescription and
| ||||||
16 | nonprescription medicines, drugs, medical appliances and | ||||||
17 | insulin, urine
testing materials, syringes and needles used by | ||||||
18 | diabetics. The tax imposed
by a home rule municipality under | ||||||
19 | this Section and all
civil penalties that may be assessed as an | ||||||
20 | incident of the tax shall
be collected and enforced by the | ||||||
21 | State Department of
Revenue. The certificate of registration | ||||||
22 | that is issued by
the Department to a retailer under the | ||||||
23 | Retailers' Occupation Tax Act
shall permit the retailer to | ||||||
24 | engage in a business that is taxable
under any ordinance or | ||||||
25 | resolution enacted pursuant to
this Section without |
| |||||||
| |||||||
1 | registering separately with the Department under such
| ||||||
2 | ordinance or resolution or under this Section. The Department | ||||||
3 | shall have
full power to administer and enforce this Section; | ||||||
4 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
5 | taxes and penalties so collected in
the manner hereinafter | ||||||
6 | provided; and to determine all rights to
credit memoranda | ||||||
7 | arising on account of the erroneous payment of tax or
penalty | ||||||
8 | hereunder. In the administration of, and compliance with, this
| ||||||
9 | Section the Department and persons who are subject to this | ||||||
10 | Section shall
have the same rights, remedies, privileges, | ||||||
11 | immunities, powers and duties,
and be subject to the same | ||||||
12 | conditions, restrictions, limitations, penalties
and | ||||||
13 | definitions of terms, and employ the same modes of procedure, | ||||||
14 | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | ||||||
15 | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | ||||||
16 | other than the State rate of tax), 2c, 3
(except as to the | ||||||
17 | disposition of taxes and penalties collected), 4, 5, 5a,
5b, | ||||||
18 | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, | ||||||
19 | 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and | ||||||
20 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | ||||||
21 | as if those provisions were
set forth herein.
| ||||||
22 | No tax may be imposed by a home rule municipality under | ||||||
23 | this Section
unless the municipality also imposes a tax at the | ||||||
24 | same rate under Section
8-11-5 of this Act.
| ||||||
25 | Except as otherwise provided in this Section, beginning on | ||||||
26 | the first day of the first month to occur not less than 30 |
| |||||||
| |||||||
1 | calendar days after the effective date of this amendatory Act | ||||||
2 | of the 95th General Assembly, the maximum rate of any tax | ||||||
3 | imposed under this Section by the City of Chicago is 1.25%. If | ||||||
4 | the rate of tax imposed by the City of Chicago exceeds 1.25% on | ||||||
5 | the effective date of this amendatory Act of the 95th General | ||||||
6 | Assembly, then the rate shall be reduced to 1.25% beginning on | ||||||
7 | the first day of the first month to occur not less than 30 | ||||||
8 | calendar days after the effective date of this amendatory Act | ||||||
9 | of the 95th General Assembly. The corporate authorities of the | ||||||
10 | City of Chicago may increase the rate to more than 1.25%, but | ||||||
11 | only after the question is approved by the voters residing | ||||||
12 | within the City of Chicago at an election held in accordance | ||||||
13 | with the general election law. The corporate authorities shall | ||||||
14 | certify the proposition to the proper
election officials who | ||||||
15 | shall submit the proposition to the voters at an
election in | ||||||
16 | accordance with the general election law. The proposition shall
| ||||||
17 | be in substantially the following form: | ||||||
18 | "Shall the City of Chicago be authorized to increase | ||||||
19 | its retailers' occupation tax (commonly referred to as its | ||||||
20 | sales tax) to (percent)?" | ||||||
21 | Votes shall be recorded as "Yes" or "No". If a majority of | ||||||
22 | the votes cast on the proposition are in favor of the increase, | ||||||
23 | then the increase is authorized. | ||||||
24 | Persons subject to any tax imposed under the authority | ||||||
25 | granted in this
Section may reimburse themselves for their | ||||||
26 | seller's tax liability hereunder
by separately stating that tax |
| |||||||
| |||||||
1 | as an additional charge, which charge may be
stated in | ||||||
2 | combination, in a single amount, with State tax which sellers | ||||||
3 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
4 | bracket
schedules as the Department may prescribe.
| ||||||
5 | Whenever the Department determines that a refund should be | ||||||
6 | made under
this Section to a claimant instead of issuing a | ||||||
7 | credit memorandum, the
Department shall notify the State | ||||||
8 | Comptroller, who shall cause the
order to be drawn for the | ||||||
9 | amount specified and to the person named
in the notification | ||||||
10 | from the Department. The refund shall be paid by the
State | ||||||
11 | Treasurer out of the home rule municipal retailers' occupation | ||||||
12 | tax fund.
| ||||||
13 | The Department shall immediately pay over to the State
| ||||||
14 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
15 | collected
hereunder. On or before the 25th day of each calendar | ||||||
16 | month, the
Department shall prepare and certify to the | ||||||
17 | Comptroller the disbursement of
stated sums of money to named | ||||||
18 | municipalities, the municipalities to be
those from which | ||||||
19 | retailers have paid taxes or penalties hereunder to the
| ||||||
20 | Department during the second preceding calendar month. The | ||||||
21 | amount to be
paid to each municipality shall be the amount (not | ||||||
22 | including credit
memoranda) collected hereunder during the | ||||||
23 | second preceding calendar month
by the Department plus an | ||||||
24 | amount the Department determines is necessary to
offset any | ||||||
25 | amounts that were erroneously paid to a different
taxing body, | ||||||
26 | and not including an amount equal to the amount of refunds
made |
| |||||||
| |||||||
1 | during the second preceding calendar month by the Department on
| ||||||
2 | behalf of such municipality, and not including any amount that | ||||||
3 | the Department
determines is necessary to offset any amounts | ||||||
4 | that were payable to a
different taxing body but were | ||||||
5 | erroneously paid to the municipality. Within
10 days after | ||||||
6 | receipt by the Comptroller of the disbursement certification
to | ||||||
7 | the municipalities provided for in this Section to be given to | ||||||
8 | the
Comptroller by the Department, the Comptroller shall cause | ||||||
9 | the orders to be
drawn for the respective amounts in accordance | ||||||
10 | with the directions
contained in the certification.
| ||||||
11 | In addition to the disbursement required by the preceding | ||||||
12 | paragraph and
in order to mitigate delays caused by | ||||||
13 | distribution procedures, an
allocation shall, if requested, be | ||||||
14 | made within 10 days after January 14,
1991, and in November of | ||||||
15 | 1991 and each year thereafter, to each
municipality that | ||||||
16 | received more than $500,000 during the preceding fiscal
year, | ||||||
17 | (July 1 through June 30) whether collected by the municipality | ||||||
18 | or
disbursed by the Department as required by this Section. | ||||||
19 | Within 10 days
after January 14, 1991, participating | ||||||
20 | municipalities shall notify the
Department in writing of their | ||||||
21 | intent to participate. In addition, for the
initial | ||||||
22 | distribution, participating municipalities shall certify to | ||||||
23 | the
Department the amounts collected by the municipality for | ||||||
24 | each month under
its home rule occupation and service | ||||||
25 | occupation tax during the period July
1, 1989 through June 30, | ||||||
26 | 1990. The allocation within 10 days after January
14, 1991, |
| |||||||
| |||||||
1 | shall be in an amount equal to the monthly average of these
| ||||||
2 | amounts, excluding the 2 months of highest receipts. The | ||||||
3 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
4 | 1991 will be determined as
follows: the amounts collected by | ||||||
5 | the municipality under its home rule
occupation and service | ||||||
6 | occupation tax during the period of July 1, 1990
through | ||||||
7 | September 30, 1990, plus amounts collected by the Department | ||||||
8 | and
paid to such municipality through June 30, 1991, excluding | ||||||
9 | the 2 months of
highest receipts. The monthly average for each | ||||||
10 | subsequent period of July 1
through June 30 shall be an amount | ||||||
11 | equal to the monthly distribution made
to each such | ||||||
12 | municipality under the preceding paragraph during this period,
| ||||||
13 | excluding the 2 months of highest receipts. The distribution | ||||||
14 | made in
November 1991 and each year thereafter under this | ||||||
15 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
16 | amount allocated and disbursed
under this paragraph in the | ||||||
17 | preceding period of July 1 through June 30.
The Department | ||||||
18 | shall prepare and certify to the Comptroller for
disbursement | ||||||
19 | the allocations made in accordance with this paragraph.
| ||||||
20 | For the purpose of determining the local governmental unit | ||||||
21 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
22 | other mineral
mined in Illinois is a sale at retail at the | ||||||
23 | place where the coal or
other mineral mined in Illinois is | ||||||
24 | extracted from the earth. This
paragraph does not apply to coal | ||||||
25 | or other mineral when it is delivered
or shipped by the seller | ||||||
26 | to the purchaser at a point outside Illinois so
that the sale |
| |||||||
| |||||||
1 | is exempt under the United States Constitution as a sale in
| ||||||
2 | interstate or foreign commerce.
| ||||||
3 | Nothing in this Section shall be construed to authorize a
| ||||||
4 | municipality to impose a tax upon the privilege of engaging in | ||||||
5 | any
business which under the Constitution of the United States | ||||||
6 | may not be
made the subject of taxation by this State.
| ||||||
7 | An ordinance or resolution imposing or discontinuing a tax | ||||||
8 | hereunder or
effecting a change in the rate thereof shall be | ||||||
9 | adopted and a certified
copy thereof filed with the Department | ||||||
10 | on or before the first day of June,
whereupon the Department | ||||||
11 | shall proceed to administer and enforce this
Section as of the | ||||||
12 | first day of September next following the
adoption and filing. | ||||||
13 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
14 | or discontinuing the tax hereunder or effecting a change in the
| ||||||
15 | rate thereof shall be adopted and a certified copy thereof | ||||||
16 | filed with the
Department on or before the first day of July, | ||||||
17 | whereupon the Department
shall proceed to administer and | ||||||
18 | enforce this Section as of the first day of
October next | ||||||
19 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
20 | an ordinance or resolution imposing or discontinuing the tax | ||||||
21 | hereunder or
effecting a change in the rate thereof shall be | ||||||
22 | adopted and a certified
copy thereof filed with the Department | ||||||
23 | on or before the first day of
October, whereupon the Department | ||||||
24 | shall proceed to administer and enforce
this Section as of the | ||||||
25 | first day of January next following the
adoption and filing.
| ||||||
26 | However, a municipality located in a county with a population |
| |||||||
| |||||||
1 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
2 | at the general primary
election in
1994 may adopt an ordinance | ||||||
3 | or resolution imposing the tax under this Section
and file a | ||||||
4 | certified copy of the ordinance or resolution with the | ||||||
5 | Department on
or before July 1, 1994. The Department shall then | ||||||
6 | proceed to administer and
enforce this Section as of October 1, | ||||||
7 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
8 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
9 | change in the rate thereof shall
either (i) be adopted and a | ||||||
10 | certified copy thereof filed with the Department on
or
before | ||||||
11 | the first day of April, whereupon the Department shall proceed | ||||||
12 | to
administer and enforce this Section as of the first day of | ||||||
13 | July next following
the adoption and filing; or (ii) be adopted | ||||||
14 | and a certified copy thereof filed
with the Department on or | ||||||
15 | before the first day of October, whereupon the
Department shall | ||||||
16 | proceed to administer and enforce this Section as of the first
| ||||||
17 | day of January next following the adoption and filing.
| ||||||
18 | When certifying the amount of a monthly disbursement to a | ||||||
19 | municipality
under this Section, the Department shall increase | ||||||
20 | or decrease the amount by
an amount necessary to offset any | ||||||
21 | misallocation of previous disbursements.
The offset amount | ||||||
22 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
23 | months from the time a misallocation is discovered.
| ||||||
24 | Any unobligated balance remaining in the Municipal | ||||||
25 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
26 | was abolished by Public Act
85-1135, and all receipts of |
| |||||||
| |||||||
1 | municipal tax as a result of audits of
liability periods prior | ||||||
2 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
3 | Fund for distribution as provided by this Section prior to
the | ||||||
4 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
5 | as a
result of an assessment not arising from an audit, for | ||||||
6 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
7 | the Local Government Tax Fund
for distribution before July 1, | ||||||
8 | 1990, as provided by this Section prior to
the enactment of | ||||||
9 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
10 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
11 | the State Finance Act.
| ||||||
12 | As used in this Section, "municipal" and "municipality" | ||||||
13 | means a city,
village or incorporated town, including an | ||||||
14 | incorporated town that has
superseded a civil township.
| ||||||
15 | The City of Chicago may not impose retailers' occupation | ||||||
16 | taxes in a manner that is inconsistent with this Section. This | ||||||
17 | Section is a limitation of home rule powers and functions under | ||||||
18 | subsection (g) of Section 6 of Article VII of the Illinois | ||||||
19 | Constitution. | ||||||
20 | This Section shall be known and may be cited as the Home | ||||||
21 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
22 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
23 | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
| ||||||
24 | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax | ||||||
25 | Act. The
corporate authorities of a home rule municipality may
|
| |||||||
| |||||||
1 | impose a tax upon all persons engaged, in such municipality, in | ||||||
2 | the
business of making sales of service at the same rate of tax | ||||||
3 | imposed
pursuant to Section 8-11-1, of the selling price of all | ||||||
4 | tangible personal
property transferred by such servicemen | ||||||
5 | either in the form of tangible
personal property or in the form | ||||||
6 | of real estate as an incident to a sale of
service. If imposed, | ||||||
7 | such tax shall only be imposed in 1/4% increments. On
and after | ||||||
8 | September 1, 1991, this additional tax may not be imposed on | ||||||
9 | the
sales of food for human consumption which is to be consumed | ||||||
10 | off the
premises where it is sold (other than alcoholic | ||||||
11 | beverages, soft
drinks and food which has been prepared for | ||||||
12 | immediate consumption) and
prescription and nonprescription | ||||||
13 | medicines, drugs, medical appliances and
insulin, urine | ||||||
14 | testing materials, syringes and needles used by diabetics.
The | ||||||
15 | tax imposed by a home rule municipality
pursuant to this | ||||||
16 | Section and all civil penalties that may be assessed as
an | ||||||
17 | incident thereof shall be collected and enforced by the State
| ||||||
18 | Department of Revenue. The certificate of registration which is | ||||||
19 | issued
by the Department to a retailer under the Retailers' | ||||||
20 | Occupation Tax
Act or under the Service Occupation Tax Act | ||||||
21 | shall permit
such registrant to engage in a business which is | ||||||
22 | taxable under any
ordinance or resolution enacted pursuant to | ||||||
23 | this Section without
registering separately with the | ||||||
24 | Department under such ordinance or
resolution or under this | ||||||
25 | Section. The Department shall have full power
to administer and | ||||||
26 | enforce this Section; to collect all taxes and
penalties due |
| |||||||
| |||||||
1 | hereunder; to dispose of taxes and penalties so collected
in | ||||||
2 | the manner hereinafter provided, and to determine all rights to
| ||||||
3 | credit memoranda arising on account of the erroneous payment of | ||||||
4 | tax or
penalty hereunder. In the administration of, and | ||||||
5 | compliance with, this
Section the Department and persons who | ||||||
6 | are subject to this Section
shall have the same rights, | ||||||
7 | remedies, privileges, immunities, powers and
duties, and be | ||||||
8 | subject to the same conditions, restrictions,
limitations, | ||||||
9 | penalties and definitions of terms, and employ the same
modes | ||||||
10 | of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 | ||||||
11 | through
3-50 (in respect to all provisions therein other than | ||||||
12 | the State rate of
tax), 4 (except that the reference to the | ||||||
13 | State shall be to the taxing
municipality), 5, 7, 8 (except | ||||||
14 | that the jurisdiction to which the tax shall
be a debt to the | ||||||
15 | extent indicated in that Section 8 shall be the taxing
| ||||||
16 | municipality), 9 (except as to the disposition of taxes and | ||||||
17 | penalties
collected, and except that the returned merchandise | ||||||
18 | credit for this
municipal tax may not be taken against any | ||||||
19 | State tax), 10, 11, 12
(except the reference therein to Section | ||||||
20 | 2b of the Retailers' Occupation
Tax Act), 13 (except that any | ||||||
21 | reference to the State shall mean the
taxing municipality), the | ||||||
22 | first paragraph of Section 15, 16, 17
(except that credit | ||||||
23 | memoranda issued hereunder may not be used to
discharge any | ||||||
24 | State tax liability), 18, 19 and 20 of the Service
Occupation | ||||||
25 | Tax Act and Section 3-7 of the Uniform Penalty and Interest | ||||||
26 | Act,
as fully as if those provisions were set forth herein.
|
| |||||||
| |||||||
1 | Except as otherwise provided in this Section, beginning on | ||||||
2 | the first day of the first month to occur not less than 30 | ||||||
3 | calendar days after the effective date of this amendatory Act | ||||||
4 | of the 95th General Assembly, the maximum rate of any tax | ||||||
5 | imposed under this Section by the City of Chicago is 1.25%. If | ||||||
6 | the rate of tax imposed by the City of Chicago exceeds 1.25% on | ||||||
7 | the effective date of this amendatory Act of the 95th General | ||||||
8 | Assembly, then the rate shall be reduced to 1.25% beginning on | ||||||
9 | the first day of the first month to occur not less than 30 | ||||||
10 | calendar days after the effective date of this amendatory Act | ||||||
11 | of the 95th General Assembly. The corporate authorities of the | ||||||
12 | City of Chicago may increase the rate to more than 1.25%, but | ||||||
13 | only after the question is approved by the voters residing | ||||||
14 | within the City of Chicago at an election held in accordance | ||||||
15 | with the general election law. The corporate authorities shall | ||||||
16 | certify the proposition to the proper
election officials who | ||||||
17 | shall submit the proposition to the voters at an
election in | ||||||
18 | accordance with the general election law. The proposition shall
| ||||||
19 | be in substantially the following form: | ||||||
20 | "Shall the City of Chicago be authorized to increase | ||||||
21 | its service occupation tax (commonly referred to as its | ||||||
22 | sales tax) to (percent)?" | ||||||
23 | Votes shall be recorded as "Yes" or "No". If a majority of | ||||||
24 | the votes cast on the proposition are in favor of the increase, | ||||||
25 | then the increase is authorized. | ||||||
26 | No tax may be imposed by a home rule municipality pursuant |
| |||||||
| |||||||
1 | to this
Section unless such municipality also imposes a tax at | ||||||
2 | the same rate
pursuant to Section 8-11-1 of this Act.
| ||||||
3 | Persons subject to any tax imposed pursuant to the | ||||||
4 | authority granted
in this Section may reimburse themselves for | ||||||
5 | their serviceman's tax
liability hereunder by separately | ||||||
6 | stating such tax as an additional
charge, which charge may be | ||||||
7 | stated in combination, in a single amount,
with State tax which | ||||||
8 | servicemen are authorized to collect under the
Service Use Tax | ||||||
9 | Act, pursuant to such bracket schedules as the
Department may | ||||||
10 | prescribe.
| ||||||
11 | Whenever the Department determines that a refund should be | ||||||
12 | made under
this Section to a claimant instead of issuing credit | ||||||
13 | memorandum, the
Department shall notify the State Comptroller, | ||||||
14 | who shall cause the
order to be drawn for the amount specified, | ||||||
15 | and to the person named,
in such notification from the | ||||||
16 | Department. Such refund shall be paid by
the State Treasurer | ||||||
17 | out of the home rule municipal retailers' occupation
tax fund.
| ||||||
18 | The Department shall forthwith pay over to the State | ||||||
19 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
20 | collected hereunder. On
or before the 25th day of each calendar | ||||||
21 | month, the Department shall
prepare and certify to the | ||||||
22 | Comptroller the disbursement of stated sums
of money to named | ||||||
23 | municipalities, the municipalities to be those from
which | ||||||
24 | suppliers and servicemen have paid taxes or penalties hereunder | ||||||
25 | to
the Department during the second preceding calendar month. | ||||||
26 | The amount
to be paid to each municipality shall be the amount |
| |||||||
| |||||||
1 | (not including credit
memoranda) collected hereunder during | ||||||
2 | the second preceding calendar
month by the Department, and not | ||||||
3 | including an amount equal to the amount
of refunds made during | ||||||
4 | the second preceding calendar month by the
Department on behalf | ||||||
5 | of such municipality. Within 10 days after receipt, by
the | ||||||
6 | Comptroller, of the disbursement certification to the | ||||||
7 | municipalities,
provided for in this Section to be given to the | ||||||
8 | Comptroller by the
Department, the Comptroller shall cause the | ||||||
9 | orders to be drawn for the
respective amounts in accordance | ||||||
10 | with the directions contained in such
certification.
| ||||||
11 | In addition to the disbursement required by the preceding | ||||||
12 | paragraph and
in order to mitigate delays caused by | ||||||
13 | distribution procedures, an
allocation shall, if requested, be | ||||||
14 | made within 10 days after January 14, 1991,
and in November of | ||||||
15 | 1991 and each year thereafter, to each municipality that
| ||||||
16 | received more than $500,000 during the preceding fiscal year, | ||||||
17 | (July 1 through
June 30) whether collected by the municipality | ||||||
18 | or disbursed by the Department
as required by this Section. | ||||||
19 | Within 10 days after January 14, 1991,
participating | ||||||
20 | municipalities shall notify the Department in writing of their
| ||||||
21 | intent to participate. In addition, for the initial | ||||||
22 | distribution,
participating municipalities shall certify to | ||||||
23 | the Department the amounts
collected by the municipality for | ||||||
24 | each month under its home rule occupation and
service | ||||||
25 | occupation tax during the period July 1, 1989 through June 30, | ||||||
26 | 1990.
The allocation within 10 days after January 14, 1991,
|
| |||||||
| |||||||
1 | shall be in an amount equal to the monthly average of these | ||||||
2 | amounts,
excluding the 2 months of highest receipts. Monthly | ||||||
3 | average for the period
of July 1, 1990 through June 30, 1991 | ||||||
4 | will be determined as follows: the
amounts collected by the | ||||||
5 | municipality under its home rule occupation and
service | ||||||
6 | occupation tax during the period of July 1, 1990 through | ||||||
7 | September 30,
1990, plus amounts collected by the Department | ||||||
8 | and paid to such
municipality through June 30, 1991, excluding | ||||||
9 | the 2 months of highest
receipts. The monthly average for each | ||||||
10 | subsequent period of July 1 through
June 30 shall be an amount | ||||||
11 | equal to the monthly distribution made to each
such | ||||||
12 | municipality under the preceding paragraph during this period,
| ||||||
13 | excluding the 2 months of highest receipts. The distribution | ||||||
14 | made in
November 1991 and each year thereafter under this | ||||||
15 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
16 | amount allocated and disbursed
under this paragraph in the | ||||||
17 | preceding period of July 1 through June 30.
The Department | ||||||
18 | shall prepare and certify to the Comptroller for
disbursement | ||||||
19 | the allocations made in accordance with this paragraph.
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20 | Nothing in this Section shall be construed to authorize a
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21 | municipality to impose a tax upon the privilege of engaging in | ||||||
22 | any
business which under the constitution of the United States | ||||||
23 | may not be
made the subject of taxation by this State.
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24 | An ordinance or resolution imposing or discontinuing a tax | ||||||
25 | hereunder or
effecting a change in the rate thereof shall be | ||||||
26 | adopted and a certified
copy thereof filed with the Department |
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1 | on or before the first day of June,
whereupon the Department | ||||||
2 | shall proceed to administer and enforce this
Section as of the | ||||||
3 | first day of September next following such adoption and
filing. | ||||||
4 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
5 | or
discontinuing the tax hereunder or effecting a change in the | ||||||
6 | rate thereof
shall be adopted and a certified copy thereof | ||||||
7 | filed with the Department on
or before the first day of July, | ||||||
8 | whereupon the Department shall proceed to
administer and | ||||||
9 | enforce this Section as of the first day of October next
| ||||||
10 | following such adoption and filing. Beginning January 1, 1993, | ||||||
11 | an ordinance
or resolution imposing or discontinuing the tax | ||||||
12 | hereunder or effecting a
change in the rate thereof shall be | ||||||
13 | adopted and a certified copy thereof
filed with the Department | ||||||
14 | on or before the first day of October, whereupon
the Department | ||||||
15 | shall proceed to administer and enforce this Section as of
the | ||||||
16 | first day of January next following such adoption and filing.
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17 | However, a municipality located in a county with a population | ||||||
18 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
19 | at the general primary
election in 1994 may adopt an ordinance | ||||||
20 | or resolution imposing the tax under
this Section and file a | ||||||
21 | certified copy of the ordinance or resolution with the
| ||||||
22 | Department on or before July 1, 1994. The Department shall then | ||||||
23 | proceed to
administer and enforce this Section as of October 1, | ||||||
24 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
25 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
26 | change in the rate thereof shall
either (i) be adopted and a |
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| |||||||
1 | certified copy thereof filed with the Department on
or
before | ||||||
2 | the first day of April, whereupon the Department shall proceed | ||||||
3 | to
administer and enforce this Section as of the first day of | ||||||
4 | July next following
the adoption and filing; or (ii) be adopted | ||||||
5 | and a certified copy thereof filed
with the Department on or | ||||||
6 | before the first day of October, whereupon the
Department shall | ||||||
7 | proceed to administer and enforce this Section as of the first
| ||||||
8 | day of January next following the adoption and filing.
| ||||||
9 | Any unobligated balance remaining in the Municipal | ||||||
10 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
11 | was abolished by Public Act
85-1135, and all receipts of | ||||||
12 | municipal tax as a result of audits of
liability periods prior | ||||||
13 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
14 | Fund, for distribution as provided by this Section prior to
the | ||||||
15 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
16 | as a
result of an assessment not arising from an audit, for | ||||||
17 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
18 | the Local Government Tax Fund
for distribution before July 1, | ||||||
19 | 1990, as provided by this Section prior to
the enactment of | ||||||
20 | Public Act 85-1135, and on and after July 1, 1990, all
such | ||||||
21 | receipts shall be distributed as provided in Section 6z-18 of | ||||||
22 | the
State Finance Act.
| ||||||
23 | As used in this Section, "municipal" and "municipality" | ||||||
24 | means a city,
village or incorporated town, including an | ||||||
25 | incorporated town which has
superseded a civil township.
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26 | The City of Chicago may not impose service occupation taxes |
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| |||||||
1 | in a manner that is inconsistent with this Section. This | ||||||
2 | Section is a limitation of home rule powers and functions under | ||||||
3 | subsection (g) of Section 6 of Article VII of the Illinois | ||||||
4 | Constitution. | ||||||
5 | This Section shall be known and may be cited as the Home | ||||||
6 | Rule Municipal
Service Occupation Tax Act.
| ||||||
7 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.
|