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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,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Counties Code is amended by changing Section |
5 | | 5-1035.1 as follows:
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6 | | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
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7 | | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board |
8 | | of the
counties of DuPage, Kane and McHenry may, by an |
9 | | ordinance or resolution
adopted by an affirmative vote of a |
10 | | majority of the members elected or
appointed to the county |
11 | | board, impose a tax upon all persons engaged in the
county in |
12 | | the business of selling motor fuel, as now or hereafter defined
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13 | | in the Motor Fuel Tax Law, at retail for the operation of motor |
14 | | vehicles
upon public highways or for the operation of |
15 | | recreational watercraft upon
waterways. Kane County may exempt |
16 | | diesel fuel from the tax imposed pursuant
to this Section. The |
17 | | tax may be imposed, in half-cent increments, at a
rate not |
18 | | exceeding 4 cents per gallon of motor fuel sold at retail |
19 | | within
the county for the purpose of use or consumption and not |
20 | | for the purpose of
resale. The proceeds from the tax shall be |
21 | | used by the county solely for
the purpose of operating, |
22 | | constructing and improving public highways and
waterways, and |
23 | | acquiring real property and right-of-ways for public
highways |
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1 | | and waterways within the county imposing the tax.
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2 | | A tax imposed pursuant to this Section, and all civil |
3 | | penalties that may
be assessed as an incident thereof, shall be |
4 | | administered, collected and
enforced by the Illinois |
5 | | Department of Revenue in the same manner as the
tax imposed |
6 | | under the Retailers' Occupation Tax Act, as now or hereafter
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7 | | amended, insofar as may be practicable; except that in the |
8 | | event of a
conflict with the provisions of this Section, this |
9 | | Section shall control.
The Department of Revenue shall have |
10 | | full power: to administer and enforce
this Section; to collect |
11 | | all taxes and penalties due hereunder; to dispose
of taxes and |
12 | | penalties so collected in the manner hereinafter provided; and
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13 | | to determine all rights to credit memoranda arising on account |
14 | | of the
erroneous payment of tax or penalty hereunder.
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15 | | Whenever the Department determines that a refund shall be |
16 | | made under
this Section to a claimant instead of issuing a |
17 | | credit memorandum, the
Department shall notify the State |
18 | | Comptroller, who shall cause the
order to be drawn for the |
19 | | amount specified, and to the person named,
in the notification |
20 | | from the Department. The refund shall be paid by
the State |
21 | | Treasurer out of the County Option Motor Fuel Tax Fund.
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22 | | The Department shall forthwith pay over to the State |
23 | | Treasurer,
ex-officio, as trustee, all taxes and penalties |
24 | | collected hereunder, which
shall be deposited into the County |
25 | | Option Motor Fuel Tax Fund, a special
fund in the State |
26 | | Treasury which is hereby created. On or before the 25th
day of |
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1 | | each calendar month, the Department shall prepare and certify |
2 | | to the
State Comptroller the disbursement of stated sums of |
3 | | money to named
counties for which taxpayers have paid taxes or |
4 | | penalties hereunder to the
Department during the second |
5 | | preceding calendar month. The amount to be
paid to each county |
6 | | shall be the amount (not including credit memoranda)
collected |
7 | | hereunder from retailers within the county during the second
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8 | | preceding calendar month by the Department, but not including |
9 | | an amount
equal to the amount of refunds made during the second |
10 | | preceding calendar
month by the Department on behalf of the |
11 | | county;
less
2% of the balance, which sum shall be retained by |
12 | | the State Treasurer to cover the costs incurred by the |
13 | | Department in administering and enforcing the provisions of |
14 | | this Section. The Department, at the time of each monthly |
15 | | disbursement to the counties, shall prepare and certify to the |
16 | | Comptroller the amount so retained by the State Treasurer, |
17 | | which shall be transferred into the Tax Compliance and |
18 | | Administration Fund the amount expended during the second |
19 | | preceding month by the Department
pursuant to appropriation |
20 | | from the County Option Motor Fuel Tax Fund for
the |
21 | | administration and enforcement of this Section, which |
22 | | appropriation
shall not exceed $200,000 for fiscal year 1990 |
23 | | and, for each year
thereafter, shall not exceed 2% of the |
24 | | amount deposited into the County
Option Motor Fuel Tax Fund |
25 | | during the preceding fiscal year . |
26 | | A county may direct, by ordinance, that all or a portion of |
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1 | | the taxes and penalties collected under the County Option Motor |
2 | | Fuel Tax shall be deposited into the Transportation Development |
3 | | Partnership Trust Fund.
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4 | | Nothing in this Section shall be construed to authorize a |
5 | | county to
impose a tax upon the privilege of engaging in any |
6 | | business which under
the Constitution of the United States may |
7 | | not be made the subject of
taxation by this State.
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8 | | An ordinance or resolution imposing a tax hereunder or |
9 | | effecting a
change in the rate thereof shall be effective on |
10 | | the first day of the second
calendar month next following the |
11 | | month in which the ordinance or
resolution is adopted and a |
12 | | certified copy thereof is filed with the
Department of Revenue, |
13 | | whereupon the Department of Revenue shall proceed
to administer |
14 | | and enforce this Section on behalf of the county as of the
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15 | | effective date of the ordinance or resolution. Upon a change in |
16 | | rate of a
tax levied hereunder, or upon the discontinuance of |
17 | | the tax, the county
board of the county shall, on or not later |
18 | | than 5 days after the effective
date of the ordinance or |
19 | | resolution discontinuing the tax or effecting a
change in rate, |
20 | | transmit to the Department of Revenue a certified copy of
the |
21 | | ordinance or resolution effecting the change or |
22 | | discontinuance.
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23 | | This Section shall be known and may be cited as the County |
24 | | Motor Fuel
Tax Law.
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25 | | (Source: P.A. 96-845, eff. 7-1-12 .)
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1 | | Section 10. The Illinois Municipal Code is amended by |
2 | | changing Section 8-11-6 as follows:
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3 | | (65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
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4 | | Sec. 8-11-6. Home Rule Municipal Use Tax Act.
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5 | | (a) The corporate authorities of a home rule municipality |
6 | | may
impose a tax upon the privilege of using, in such |
7 | | municipality, any item of
tangible personal property which is |
8 | | purchased at retail from a retailer, and
which is titled or |
9 | | registered at a location within the corporate limits of
such |
10 | | home rule municipality with an agency of this State's |
11 | | government, at a
rate which is an increment of 1/4% and based |
12 | | on the selling price of such
tangible personal property, as |
13 | | "selling price" is defined in the Use Tax
Act. In home rule |
14 | | municipalities with less than 2,000,000 inhabitants, the
tax |
15 | | shall be collected by the municipality imposing the tax from |
16 | | persons
whose Illinois address for titling or registration |
17 | | purposes is given as
being in such municipality.
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18 | | (b) In home rule municipalities with 2,000,000 or more |
19 | | inhabitants, the
corporate authorities of the municipality may |
20 | | additionally impose a tax
beginning July 1, 1991 upon the |
21 | | privilege of using in the
municipality, any item of tangible |
22 | | personal property, other than tangible
personal property |
23 | | titled or registered with an agency of the State's
government, |
24 | | that is purchased at retail from a retailer located outside the
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25 | | corporate limits of the municipality, at a rate that is an |
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1 | | increment of
1/4% not to exceed 1% and based on the selling |
2 | | price of the tangible
personal property, as "selling price" is |
3 | | defined in the Use Tax Act. Such
tax shall be collected from |
4 | | the purchaser either by the municipality imposing
such tax or |
5 | | by the Department of Revenue pursuant to an agreement between |
6 | | the
Department and the municipality.
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7 | | To prevent multiple home rule taxation, the use in a home |
8 | | rule
municipality of tangible personal property that is |
9 | | acquired outside the
municipality and caused to be brought into |
10 | | the municipality by a person who
has already paid a home rule |
11 | | municipal tax in another municipality in
respect to the sale, |
12 | | purchase, or use of that property, shall be exempt to
the |
13 | | extent of the amount of the tax properly due and paid in the |
14 | | other home
rule municipality.
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15 | | (c) If a municipality having 2,000,000 or more inhabitants |
16 | | imposes the
tax authorized by subsection (a),
then the tax |
17 | | shall be collected by the Illinois Department of Revenue when
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18 | | the property is purchased at retail from a retailer in the |
19 | | county in which
the home rule municipality imposing the tax is |
20 | | located, and in all
contiguous counties. The tax shall be |
21 | | remitted to the State, or an
exemption determination must be |
22 | | obtained from the Department before the
title or certificate of |
23 | | registration for the property may be issued. The
tax or proof |
24 | | of exemption may be transmitted to the Department by way of
the |
25 | | State agency with which, or State officer with whom, the |
26 | | tangible
personal property must be titled or registered if the |
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1 | | Department and that
agency or State officer determine that this |
2 | | procedure will expedite the
processing of applications for |
3 | | title or registration.
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4 | | The Department shall have full power to administer and |
5 | | enforce this
Section to collect all taxes, penalties and |
6 | | interest due hereunder, to
dispose of taxes, penalties and |
7 | | interest so collected in the manner
hereinafter provided, and |
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
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11 | | Section the Department and persons who are subject to this |
12 | | Section shall
have the same rights, remedies, privileges, |
13 | | immunities, powers and duties,
and be subject to the same |
14 | | conditions, restrictions, limitations, penalties
and |
15 | | definitions of terms, and employ the same modes of procedure as |
16 | | are
prescribed in Sections 2 (except the definition of |
17 | | "retailer maintaining a
place of business in this State"), 3 |
18 | | (except provisions pertaining to the
State rate of tax, and |
19 | | except provisions concerning collection or refunding
of the tax |
20 | | by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22 of the |
21 | | Use Tax Act, which are not inconsistent with
this Section, as |
22 | | fully as if provisions contained in those Sections of the
Use |
23 | | Tax Act were set forth herein.
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24 | | Whenever the Department determines that a refund shall be |
25 | | made under this
Section to a claimant instead of issuing a |
26 | | credit memorandum, the
Department shall notify the State |
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1 | | Comptroller, who shall cause the order to
be drawn for the |
2 | | amount specified, and to the person named, in such
notification |
3 | | from the Department. Such refund shall be paid by the State
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4 | | Treasurer out of the home rule municipal retailers' occupation |
5 | | tax fund.
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6 | | The Department shall forthwith pay over to the State |
7 | | Treasurer, ex
officio, as trustee, all taxes, penalties and |
8 | | interest collected hereunder.
On or before the 25th day of each |
9 | | calendar month, the Department shall
prepare and certify to the |
10 | | State Comptroller the disbursement of stated
sums of money to |
11 | | named municipalities, the municipality in each instance to
be |
12 | | that municipality from which the Department during the second |
13 | | preceding
calendar month, collected municipal use tax from any |
14 | | person whose Illinois
address for titling or registration |
15 | | purposes is given as being in such
municipality. The amount to |
16 | | be paid to each
municipality shall be the amount (not including |
17 | | credit memoranda) collected
hereunder during the second |
18 | | preceding calendar month by the Department, and
not including |
19 | | an amount equal to the amount of refunds made during the
second |
20 | | preceding calendar month by the Department on behalf of such
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21 | | municipality, less 2% of the balance, which sum shall be |
22 | | retained by the State Treasurer to cover the costs incurred by |
23 | | the Department in administering and enforcing the provisions of |
24 | | this Section. The Department, at the time of each monthly |
25 | | disbursement to the municipalities, shall prepare and certify |
26 | | to the Comptroller the amount so retained by the State |
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1 | | Treasurer, which shall be transferred into the Tax Compliance |
2 | | and Administration Fund the amount expended during the second |
3 | | preceding month
by the Department to be paid from the |
4 | | appropriation to the Department
from the Home Rule Municipal |
5 | | Retailers' Occupation Tax Trust Fund. The
appropriation to |
6 | | cover the costs incurred by the Department in administering
and |
7 | | enforcing this Section shall not exceed 2% of the amount |
8 | | estimated to be
deposited into the Home Rule Municipal |
9 | | Retailers' Occupation Tax Trust Fund
during the fiscal year for |
10 | | which the appropriation is made . Within 10 days
after receipt |
11 | | by the State Comptroller of the disbursement certification to
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12 | | the municipalities provided for in this Section to be given to |
13 | | the State
Comptroller by the Department,
the State Comptroller |
14 | | shall cause the orders to be drawn for the respective
amounts |
15 | | in accordance with the directions contained in that |
16 | | certification.
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17 | | Any ordinance imposing or discontinuing any tax to be |
18 | | collected and
enforced by the Department under this Section |
19 | | shall
be adopted and a certified copy thereof filed with the |
20 | | Department on or
before October 1, whereupon the Department of |
21 | | Revenue shall proceed to
administer and enforce this Section on |
22 | | behalf of the municipalities as of
January 1 next following |
23 | | such adoption and filing. Beginning April 1, 1998,
any |
24 | | ordinance imposing or discontinuing any tax to be collected and |
25 | | enforced
by the Department under this Section shall either (i) |
26 | | be adopted and a
certified copy thereof filed with the |
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1 | | Department on or before April 1,
whereupon the Department of |
2 | | Revenue shall proceed to administer and enforce
this Section on |
3 | | behalf of the municipalities as of July 1 next following the
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4 | | adoption and filing; or (ii) be adopted and a certified copy |
5 | | thereof filed
with the Department on or before October 1, |
6 | | whereupon the Department of
Revenue shall proceed to administer |
7 | | and enforce this Section on behalf of
the municipalities as of |
8 | | January 1 next following the adoption and filing.
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9 | | Nothing in this subsection (c) shall prevent a home rule |
10 | | municipality
from collecting the tax pursuant to subsection (a) |
11 | | in any situation where
such tax is not collected by the |
12 | | Department of Revenue under this subsection
(c).
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13 | | (d) Any unobligated balance remaining in the Municipal |
14 | | Retailers'
Occupation Tax Fund on December 31, 1989, which fund |
15 | | was abolished by Public
Act 85-1135, and all receipts of |
16 | | municipal tax as a result of audits of
liability periods prior |
17 | | to January 1, 1990, shall be paid into the Local
Government Tax |
18 | | Fund, for distribution as provided by this Section prior to
the |
19 | | enactment of Public Act 85-1135. All receipts of municipal tax |
20 | | as a
result of an assessment not arising from an audit, for |
21 | | liability periods
prior to January 1, 1990, shall be paid into |
22 | | the Local Government Tax Fund
for distribution before July 1, |
23 | | 1990, as provided by this Section prior to
the enactment of |
24 | | Public Act 85-1135, and on and after July 1, 1990, all
such |
25 | | receipts shall be distributed as provided in Section 6z-18 of |
26 | | the
State Finance Act.
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1 | | (e) As used in this Section, "Municipal" and "Municipality" |
2 | | means a city,
village or incorporated town, including an |
3 | | incorporated town which has
superseded a civil township.
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4 | | (f) This Section shall be known and may be cited as the |
5 | | Home Rule
Municipal Use Tax Act.
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6 | | (Source: P.A. 91-51, eff. 6-30-99; 92-221, eff. 8-2-01; 92-844, |
7 | | eff.
8-23-02; 92-846, eff. 8-23-02.)
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8 | | Section 99. Effective date. This Act takes effect upon |
9 | | becoming law.
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