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1 | | electors of the City of Shelbyville and approved by a majority |
2 | | of those voting on the question as provided in subsection (c). |
3 | | The tax under this Section may be imposed in one-quarter |
4 | | percent increments and may not exceed 1%. |
5 | | A tax may not be imposed under this Section by the City of |
6 | | Shelbyville if the voters of the county have approved a school |
7 | | facility occupation tax pursuant to Section 5-1006.7 of the |
8 | | Counties Code at a referendum submitted to the voters on or |
9 | | before the March 2014 general primary election. |
10 | | This additional tax may not be imposed on the sale of food |
11 | | for human consumption that is to be consumed off the premises |
12 | | where it is sold (other than alcoholic beverages, soft drinks, |
13 | | and food that has been prepared for immediate consumption) and |
14 | | prescription and non-prescription medicines, drugs, medical |
15 | | appliances and insulin, urine testing materials, syringes and |
16 | | needles used by diabetics. The Department of Revenue has full |
17 | | power to administer and enforce this Section, to collect all |
18 | | taxes and penalties due under this Section, to dispose of taxes |
19 | | and penalties so collected in the manner provided in this |
20 | | Section, and to determine all rights to credit memoranda |
21 | | arising on account of the erroneous payment of a tax or penalty |
22 | | under this Section. The Department shall deposit all taxes and |
23 | | penalties collected under this Section into a special fund |
24 | | created for that purpose. |
25 | | In the administration of and compliance with this |
26 | | subsection, the Department and persons who are subject to this |
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1 | | Section: (i) have the same rights, remedies, privileges, |
2 | | immunities, powers, and duties, (ii) are subject to the same |
3 | | conditions, restrictions, limitations, penalties, and |
4 | | definitions of terms, and (iii) shall employ the same modes of |
5 | | procedure as are set forth in Sections 1 through 1o, 2 through |
6 | | 2-70 (in respect to all provisions contained in those Sections |
7 | | other than the State rate of tax), 2a through 2h, 3 (except as |
8 | | to the disposition of taxes and penalties collected), 4, 5, 5a, |
9 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, |
10 | | 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act |
11 | | and all provisions of the Uniform Penalty and Interest Act as |
12 | | if those provisions were set forth in this subsection. |
13 | | The certificate of registration that is issued by the |
14 | | Department to a retailer under the Retailers' Occupation Tax |
15 | | Act permits the retailer to engage in a business that is |
16 | | taxable without registering separately with the Department |
17 | | under an ordinance or resolution under this subsection. |
18 | | Persons subject to any tax imposed under the authority |
19 | | granted in this Section may reimburse themselves for their |
20 | | seller's tax liability by separately stating that tax as an |
21 | | additional charge, which may be stated in combination, in a |
22 | | single amount, with State tax that sellers are required to |
23 | | collect under the Use Tax Act, pursuant to any bracketed |
24 | | schedules set forth by the Department. |
25 | | (b) If a tax has been imposed under subsection (a), then a |
26 | | service occupation tax must also be imposed at the same rate |
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1 | | upon all persons engaged, in the City of Shelbyville, in the |
2 | | business of making sales of service, who, as an incident to |
3 | | making those sales of service, transfer tangible personal |
4 | | property within the City of Shelbyville as an incident to a |
5 | | sale of service. |
6 | | This tax may not be imposed on sales of food for human |
7 | | consumption that is to be consumed off the premises where it is |
8 | | sold (other than alcoholic beverages, soft drinks, and food |
9 | | prepared for immediate consumption) and prescription and |
10 | | non-prescription medicines, drugs, medical appliances and |
11 | | insulin, urine testing materials, syringes, and needles used by |
12 | | diabetics. |
13 | | The tax imposed under this Section and all civil penalties |
14 | | that may be assessed as an incident thereof shall be collected |
15 | | and enforced by the Department and deposited into a special |
16 | | fund created for that purpose. The Department has full power to |
17 | | administer and enforce this subsection, to collect all taxes |
18 | | and penalties due under this subsection, to dispose of taxes |
19 | | and penalties so collected in the manner provided in this |
20 | | subsection, and to determine all rights to credit memoranda |
21 | | arising on account of the erroneous payment of a tax or penalty |
22 | | under this Section. |
23 | | In the administration of and compliance with this |
24 | | subsection, the Department and persons who are subject to this |
25 | | subsection shall (i) have the same rights, remedies, |
26 | | privileges, immunities, powers and duties, (ii) be subject to |
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1 | | the same conditions, restrictions, limitations, penalties and |
2 | | definition of terms, and (iii) employ the same modes of |
3 | | procedure as are set forth in Sections 2 (except that that |
4 | | reference to State in the definition of supplier maintaining a |
5 | | place of business in this State means the City of Shelbyville), |
6 | | 2a through 2d, 3 through 3-50 (in respect to all provisions |
7 | | contained in those Sections other than the State rate of tax), |
8 | | 4 (except that the reference to the State shall be to the City |
9 | | of Shelbyville), 5, 7, 8 (except that the jurisdiction to which |
10 | | the tax is a debt to the extent indicated in that Section 8 is |
11 | | the City of Shelbyville), 9 (except as to the disposition of |
12 | | taxes and penalties collected), 10, 11, 12 (except the |
13 | | reference therein to Section 2b of the Retailers' Occupation |
14 | | Tax Act), 13 (except that any reference to the State means the |
15 | | City of Shelbyville), Section 15, 16, 17, 18, 19, and 20 of the |
16 | | Service Occupation Tax Act and all provisions of the Uniform |
17 | | Penalty and Interest Act, as fully as if those provisions were |
18 | | set forth herein. |
19 | | Persons subject to any tax imposed under the authority |
20 | | granted in this subsection may reimburse themselves for their |
21 | | serviceman's tax liability by separately stating the tax as an |
22 | | additional charge, which may be stated in combination, in a |
23 | | single amount, with State tax that servicemen are authorized to |
24 | | collect under the Service Use Tax Act, pursuant to any |
25 | | bracketed schedules set forth by the Department. |
26 | | (c) The tax under this Section may not be imposed until the |
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1 | | question of imposing the tax has been submitted to the electors |
2 | | of the City of Shelbyville at a regular election and approved |
3 | | by a majority of the electors voting on the question. |
4 | | The corporate authorities of the City of Shelbyville may by |
5 | | ordinance or resolution call for the submission to the electors |
6 | | of the City of Shelbyville the question of whether the City of |
7 | | Shelbyville shall impose a tax under this Section. Such |
8 | | question shall be certified by the county clerk. |
9 | | The county clerk must submit the question in substantially |
10 | | the following form: |
11 | | Shall a retailers' occupation tax and a service |
12 | | occupation tax (commonly referred to as a "sales tax") be |
13 | | imposed in the City of Shelbyville at a rate of 1% to be |
14 | | used exclusively for school facility purposes? |
15 | | Votes must be recorded as votes "Yes" or "No". |
16 | | If a majority of the electors voting on the question vote |
17 | | in the affirmative, then the tax shall be imposed at the rate |
18 | | set forth in the question. |
19 | | (d) The Department shall immediately pay over to the State |
20 | | Treasurer, ex officio, as trustee, all taxes and penalties |
21 | | collected under this Section to be deposited into the School |
22 | | Facility Occupation Tax Fund, which shall be an unappropriated |
23 | | trust fund held outside the State treasury. |
24 | | On or before the 25th day of each calendar month, the |
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1 | | Department shall prepare and certify to the Comptroller the |
2 | | amount of the tax collected under this Section. The Comptroller |
3 | | shall pay the amount certified to the City of Shelbyville (i) |
4 | | less 2% of that amount, which shall be deposited into the Tax |
5 | | Compliance and Administration Fund and shall be used by the |
6 | | Department, subject to appropriation, to cover the costs of the |
7 | | Department in administering and enforcing the provisions of |
8 | | this Section, on behalf of the City of Shelbyville, and (ii) |
9 | | less an amount equal to the amount of refunds made during the |
10 | | second preceding calendar month by the Department on behalf of |
11 | | the City of Shelbyville. When certifying the amount of a |
12 | | monthly disbursement to the City of Shelbyville under this |
13 | | Section, the Department shall increase or decrease the amounts |
14 | | by an amount necessary to offset any miscalculation of previous |
15 | | disbursements within the previous 6 months from the time a |
16 | | miscalculation is discovered. |
17 | | Within 10 days after receipt by the Comptroller from the |
18 | | Department of the disbursement certification to the regional |
19 | | superintendents of the schools provided for in this Section, |
20 | | the Comptroller shall cause the orders to be drawn for the |
21 | | respective amounts in accordance with directions contained in |
22 | | the certification. |
23 | | If the Department determines that a refund should be made |
24 | | under this Section to a claimant instead of issuing a credit |
25 | | memorandum, then the Department shall notify the Comptroller, |
26 | | who shall cause the order to be drawn for the amount specified |
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1 | | and to the person named in the notification from the |
2 | | Department. The refund shall be paid by the Treasurer out of |
3 | | the School Facility Occupation Tax Fund. |
4 | | (e) For the purposes of determining the local governmental |
5 | | unit whose tax is applicable, a retail sale by a producer of |
6 | | coal or another mineral mined in Illinois is a sale at retail |
7 | | at the place where the coal or other mineral mined in Illinois |
8 | | is extracted from the earth. This subsection does not apply to |
9 | | coal or another mineral when it is delivered or shipped by the |
10 | | seller to the purchaser at a point outside Illinois so that the |
11 | | sale is exempt under the United States Constitution as a sale |
12 | | in interstate or foreign commerce. |
13 | | (f) Nothing in this Section may be construed to authorize a |
14 | | tax to be imposed upon the privilege of engaging in any |
15 | | business that under the Constitution of the United States may |
16 | | not be made the subject of taxation by this State. |
17 | | (g) If the corporate authorities of the City of Shelbyville |
18 | | impose a tax under this Section pursuant to a referendum, then |
19 | | the corporate authorities may reduce or discontinue the tax, |
20 | | but only in accordance with subsections (h-5) and (i) of this |
21 | | Section. If, however, the City of Shelbyville or any taxing |
22 | | district within the City of Shelbyville issues bonds that are |
23 | | secured by the proceeds of the tax under this Section, then the |
24 | | corporate authorities may not reduce the tax rate or |
25 | | discontinue the tax if that rate reduction or discontinuance |
26 | | would adversely affect the City of Shelbyville's ability to pay |
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1 | | the principal and interest on those bonds as they become due or |
2 | | necessitate the extension of additional property taxes to pay |
3 | | the principal and interest on those bonds. If the corporate |
4 | | authorities reduce the tax rate or discontinues the tax, then a |
5 | | referendum must be held in accordance with subsection (c) of |
6 | | this Section in order to increase the rate of the tax or to |
7 | | reimpose the discontinued tax. |
8 | | The results of any election that imposes, reduces, or |
9 | | discontinues a tax under this Section must be certified by the |
10 | | county clerk, and any ordinance that increases or lowers the |
11 | | rate or discontinues the tax must be certified by the county |
12 | | clerk and, in each case, filed with the Illinois Department of |
13 | | Revenue either (i) on or before the first day of April, |
14 | | whereupon the Department shall proceed to administer and |
15 | | enforce the tax or change in the rate as of the first day of |
16 | | July next following the filing; or (ii) on or before the first |
17 | | day of October, whereupon the Department shall proceed to |
18 | | administer and enforce the tax or change in the rate as of the |
19 | | first day of January next following the filing. |
20 | | (h) For purposes of this Section: |
21 | | "Department" means the Department of Revenue. |
22 | | "School facility purposes" means (i) the acquisition, |
23 | | development, construction, reconstruction, rehabilitation, |
24 | | improvement, financing, architectural planning, and |
25 | | installation of capital facilities consisting of |
26 | | buildings, structures, and durable equipment and for the |
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1 | | acquisition and improvement of real property and interest |
2 | | in real property required, or expected to be required, in |
3 | | connection with the capital facilities and (ii) the payment |
4 | | of bonds or other obligations heretofore or hereafter |
5 | | issued, including bonds or other obligations heretofore or |
6 | | hereafter issued to refund or to continue to refund bonds |
7 | | or other obligations issued, for school facility purposes, |
8 | | provided that the taxes levied to pay those bonds are |
9 | | abated by the amount of the taxes imposed under this |
10 | | Section that are used to pay those bonds. "School-facility |
11 | | purposes" also includes fire prevention, safety, energy |
12 | | conservation, disabled accessibility, school security, and |
13 | | specified repair purposes set forth under Section 17-2.11 |
14 | | of the School Code. |
15 | | (h-5) Where a tax has been imposed by the corporate |
16 | | authorities of the City of Shelbyville under this Section |
17 | | pursuant to a referendum, they may, by ordinance or resolution, |
18 | | submit to the voters of the City of Shelbyville the question of |
19 | | reducing or discontinuing the tax. In the ordinance or |
20 | | resolution, the corporate authorities shall certify the |
21 | | question to the county clerk. The county clerk must submit the |
22 | | question in substantially the following form: |
23 | | Shall the school facility retailers' occupation tax |
24 | | and service occupation tax (commonly referred to as the |
25 | | "school facility sales tax") currently imposed in the City |
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1 | | of Shelbyville at a rate of (insert rate) be (reduced to |
2 | | (insert rate))(discontinued)? |
3 | | Votes must be recorded as votes "Yes" or "No". |
4 | | If a majority of the electors voting on the question vote |
5 | | in the affirmative, then, subject to the provisions of |
6 | | subsection (g) of this Section, the tax shall be reduced or |
7 | | discontinued as set forth in the question. |
8 | | (i) In the event that the City of Shelbyville imposes a tax |
9 | | under this Section and the county imposes a school facility |
10 | | occupation tax under Section 5-1006.7 of the Counties Code, |
11 | | then the City of Shelbyville may not continue to impose the tax |
12 | | under this Section, nor may the City of Shelbyville impose a |
13 | | new tax under this Section, beginning on the effective date of |
14 | | the county's ordinance or resolution imposing the tax, except |
15 | | as provided in subsection (i-5). |
16 | | (i-5) If the City of Shelbyville or any taxing district |
17 | | located within the City of Shelbyville issues bonds that are |
18 | | secured by the proceeds of the tax under this Section, then the |
19 | | tax shall not discontinue pursuant to subsection (i) if that |
20 | | discontinuance would adversely affect the City of |
21 | | Shelbyville's ability to pay the principal and interest on |
22 | | those bonds as they become due or necessitate the extension of |
23 | | additional property taxes to pay the principal and interest on |
24 | | those bonds; however, the tax shall be discontinued at such |
25 | | time as the bonds are paid in full. Furthermore, if the county |
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1 | | imposes a school facility occupation tax under Section 5-1006.7 |
2 | | of the Counties Code, then the City of Shelbyville may not |
3 | | issue any new or additional bonds secured by the proceeds of a |
4 | | tax imposed under this Section, except for bonds issued to |
5 | | refund bonds issued before the effective date of the tax |
6 | | imposed by the county. |
7 | | (j) This Section may be cited as the City of Shelbyville |
8 | | School Facility Occupation Tax Law.
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9 | | Section 99. Effective date. This Act takes effect upon |
10 | | becoming law.".
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