100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4076

 

Introduced , by Rep. Luis Arroyo

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the State Finance Act. Creates the State Aviation Program Fund, the Local Government Aviation Trust Fund, and the Aviation Fuel Sales Tax Refund Fund. Provides that moneys in the State Aviation Program Fund shall be used by the Department of Transportation for the purposes of administering a State Aviation Program. Provides that moneys in the Local Government Aviation Trust Fund shall be used by units of local government for airport-related purposes. Provides that moneys in the Aviation Fuel Sales Tax Refund Fund shall be used by the Department of Revenue to pay refunds. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide that moneys received from the tax paid on aviation fuel shall be deposited into those Funds. Amends the Motor Fuel Tax Law. Provides that aviation fuel sold or used on or after December 1, 2017 shall be deposited into the State Aviation Program Fund. Amends the Innovation Development and Economy Act, the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Metro-East Park and Recreation District Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985. Prohibits certain local retailers' occupation taxes on aviation fuel unless the unit of local government has an airport-related purpose. Provides that the proceeds from those taxes on aviation fuel shall be deposited into the Local Government Aviation Trust Fund. Amends the Business Enterprise for Minorities, Females, and Persons with Disabilities Act to provide that the term "State contract" specifically includes contracts paid from moneys available in the State Aviation Program Fund.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4076LRB100 13312 HLH 27839 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.878, 5.879, 5.880, 6z-20.1, 6z-20.2, 6z-101, and
66z-102 as follows:
 
7    (30 ILCS 105/5.878 new)
8    Sec. 5.878. The State Aviation Program Fund.
 
9    (30 ILCS 105/5.879 new)
10    Sec. 5.879. The Local Government Aviation Trust Fund.
 
11    (30 ILCS 105/5.880 new)
12    Sec. 5.880. The Aviation Fuel Sales Tax Refund Fund.
 
13    (30 ILCS 105/6z-20.1 new)
14    Sec. 6z-20.1. The State Aviation Program Fund.
15    (a) The State Aviation Program Fund is created in the State
16Treasury. Moneys in the Fund shall be used by the Department of
17Transportation for the purposes of administering a State
18Aviation Program. The moneys shall be used for the purpose of
19(i) distributing grants to units of local government to be used
20for airport-related purposes and (ii) by the State for

 

 

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1airport-related purposes.
2    (b) The provisions directing the distributions from the
3State Aviation Program provided for in this Section shall
4constitute an irrevocable and continuing appropriation of all
5amounts as provided herein.
6    (c) For the purposes of this Section, "airport-related
7purposes" means:
8        (1) the capital or operating costs of (i) an airport,
9    (ii) a local airport system, or (iii) any other local
10    facility that is owned or operated by the person or entity
11    that owns or operates the airport and is directly and
12    substantially related to the air transportation of
13    passengers or property as provided in 49 U.S.C. §47133;
14        (2) noise mitigation or abatement on or off of airport
15    property; and
16        (3) programs aimed at increasing diversity and
17    enhancing participation in all aspects of airport
18    operations and airport-related projects and contracting by
19    any company that has secured certification as (i) a
20    minority-owned business, female-owned business, or
21    business owned by a person with a disability under the
22    Business Enterprise for Minorities, Females, and Persons
23    with Disabilities Act or (ii) an airport concession
24    disadvantaged business entity under 49 C.F.R. Part 23 or
25    26, including programs for education, mentoring,
26    apprenticeships, job fairs, and community outreach.
 

 

 

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1
2    (30 ILCS 105/6z-20.2 new)
3    Sec. 6z-20.2. The Local Government Aviation Trust Fund.
4    (a) The Local Government Aviation Trust Fund is created as
5a trust fund in the State Treasury. Moneys in the Trust Fund
6shall be used by units of local government for airport-related
7purposes.
8    (b) Moneys in the Trust Fund are not subject to
9appropriation and shall be used solely as provided in this
10Section. All deposits into the Trust Fund shall be held in the
11Trust Fund by the State Treasurer, ex officio, as trustee
12separate and apart from all public moneys or funds of this
13State.
14    (c) On or before the 25th day of each calendar month, the
15Department shall prepare and certify to the Comptroller the
16disbursement of stated sums of money to named units of local
17government, the units of local government to be those from
18which retailers or servicemen have paid tax or penalties to the
19Department during the second preceding calendar month on sales
20of aviation fuel. The amount to be paid to each unit of local
21government shall be the amount (not including credit memoranda)
22collected during the second preceding calendar month by the
23Department and paid into the Local Government Aviation Trust
24Fund, plus an amount the Department determines is necessary to
25offset any amounts which were erroneously paid to a different

 

 

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1taxing body, and not including an amount equal to the amount of
2refunds made during the second preceding calendar month by the
3Department, and not including any amount which the Department
4determines is necessary to offset any amounts which are payable
5to a different taxing body but were erroneously paid to the
6unit of local government. Within 10 days after receipt by the
7Comptroller of the certification for disbursement to the units
8of local government, provided for in this Section to be given
9to the Comptroller by the Department, the Comptroller shall
10cause the orders to be drawn for the respective amounts in
11accordance with the directions contained in the certification.
12    When certifying the amount of the monthly disbursement to a
13unit of local government under this Section, the Department
14shall increase or decrease that amount by an amount necessary
15to offset any misallocation of previous disbursements. The
16offset amount shall be the amount erroneously disbursed within
17the 6 months preceding the time a misallocation is discovered.
18    (d) For the purposes of this Section, "airport-related
19purposes" means:
20        (1) the capital or operating costs of (i) an airport,
21    (ii) a local airport system, or (iii) any other local
22    facility that is owned or operated by the person or entity
23    that owns or operates the airport and is directly and
24    substantially related to the air transportation of
25    passengers or property as provided in 49 U.S.C. §47133;
26        (2) noise mitigation or abatement on or off of airport

 

 

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1    property; and
2        (3) programs aimed at increasing diversity and
3    enhancing participation in all aspects of airport
4    operations and airport-related projects and contracting by
5    any company that has secured certification as (i) a
6    minority-owned business, female-owned business, or
7    business owned by a person with a disability under the
8    Business Enterprise for Minorities, Females, and Persons
9    with Disabilities Act or (ii) an airport concession
10    disadvantaged business entity under 49 C.F.R. Part 23 or
11    26, including programs for education, mentoring,
12    apprenticeships, job fairs, and community outreach.
 
13    (30 ILCS 105/6z-102 new)
14    Sec. 6z-102. The Aviation Fuel Sales Tax Refund Fund.
15    (a) The Aviation Fuel Sales Tax Refund Fund is hereby
16created as a special fund in the State Treasury. Moneys in the
17Aviation Fuel Sales Tax Refund Fund shall be used by the
18Department of Revenue to pay refunds of Use Tax, Service Use
19Tax, Service Occupation Tax, and Retailers' Occupation Tax paid
20on aviation fuel in the manner provided in Section 19 of the
21Use Tax Act, Section 17 of the Service Use Tax Act, Section 17
22of the Service Occupation Tax Act, and Section 6 of the
23Retailers' Occupation Tax Act.
24    (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall
25be expended exclusively for the purpose of paying refunds

 

 

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1pursuant to this Section.
2    (c) The Director of Revenue shall order payment of refunds
3under this Section from the Aviation Fuel Sales Tax Refund Fund
4only to the extent that amounts collected pursuant to Section 3
5of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
6Act, Section 9 of the Service Occupation Tax Act, and Section 9
7of the Service Use Tax Act on aviation fuel have been deposited
8and retained in the Fund.
9    As soon as possible after the end of each fiscal year, the
10Director of Revenue shall order transferred and the State
11Treasurer and State Comptroller shall transfer from the
12Aviation Fuel Sales Tax Refund Fund to the State Aviation
13Program Fund 20% of any surplus remaining as of the end of such
14fiscal year and shall transfer from the Aviation Fuel Sales Tax
15Refund Fund to the General Revenue Fund 80% of any surplus
16remaining as of the end of such fiscal year.
17    (d) This Section shall constitute an irrevocable and
18continuing appropriation from the Aviation Fuel Sales Tax
19Refund Fund for the purpose of paying refunds in accordance
20with the provisions of this Section.
 
21    Section 7. The Business Enterprise for Minorities,
22Females, and Persons with Disabilities Act is amended by
23changing Section 2 as follows:
 
24    (30 ILCS 575/2)

 

 

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1    (Section scheduled to be repealed on June 30, 2020)
2    Sec. 2. Definitions.
3    (A) For the purpose of this Act, the following terms shall
4have the following definitions:
5        (1) "Minority person" shall mean a person who is a
6    citizen or lawful permanent resident of the United States
7    and who is any of the following:
8            (a) American Indian or Alaska Native (a person
9        having origins in any of the original peoples of North
10        and South America, including Central America, and who
11        maintains tribal affiliation or community attachment).
12            (b) Asian (a person having origins in any of the
13        original peoples of the Far East, Southeast Asia, or
14        the Indian subcontinent, including, but not limited
15        to, Cambodia, China, India, Japan, Korea, Malaysia,
16        Pakistan, the Philippine Islands, Thailand, and
17        Vietnam).
18            (c) Black or African American (a person having
19        origins in any of the black racial groups of Africa).
20        Terms such as "Haitian" or "Negro" can be used in
21        addition to "Black or African American".
22            (d) Hispanic or Latino (a person of Cuban, Mexican,
23        Puerto Rican, South or Central American, or other
24        Spanish culture or origin, regardless of race).
25            (e) Native Hawaiian or Other Pacific Islander (a
26        person having origins in any of the original peoples of

 

 

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1        Hawaii, Guam, Samoa, or other Pacific Islands).
2        (2) "Female" shall mean a person who is a citizen or
3    lawful permanent resident of the United States and who is
4    of the female gender.
5        (2.05) "Person with a disability" means a person who is
6    a citizen or lawful resident of the United States and is a
7    person qualifying as a person with a disability under
8    subdivision (2.1) of this subsection (A).
9        (2.1) "Person with a disability" means a person with a
10    severe physical or mental disability that:
11            (a) results from:
12            amputation,
13            arthritis,
14            autism,
15            blindness,
16            burn injury,
17            cancer,
18            cerebral palsy,
19            Crohn's disease,
20            cystic fibrosis,
21            deafness,
22            head injury,
23            heart disease,
24            hemiplegia,
25            hemophilia,
26            respiratory or pulmonary dysfunction,

 

 

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1            an intellectual disability,
2            mental illness,
3            multiple sclerosis,
4            muscular dystrophy,
5            musculoskeletal disorders,
6            neurological disorders, including stroke and
7        epilepsy,
8            paraplegia,
9            quadriplegia and other spinal cord conditions,
10            sickle cell anemia,
11            ulcerative colitis,
12            specific learning disabilities, or
13            end stage renal failure disease; and
14            (b) substantially limits one or more of the
15        person's major life activities.
16        Another disability or combination of disabilities may
17    also be considered as a severe disability for the purposes
18    of item (a) of this subdivision (2.1) if it is determined
19    by an evaluation of rehabilitation potential to cause a
20    comparable degree of substantial functional limitation
21    similar to the specific list of disabilities listed in item
22    (a) of this subdivision (2.1).
23        (3) "Minority owned business" means a business which is
24    at least 51% owned by one or more minority persons, or in
25    the case of a corporation, at least 51% of the stock in
26    which is owned by one or more minority persons; and the

 

 

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1    management and daily business operations of which are
2    controlled by one or more of the minority individuals who
3    own it.
4        (4) "Female owned business" means a business which is
5    at least 51% owned by one or more females, or, in the case
6    of a corporation, at least 51% of the stock in which is
7    owned by one or more females; and the management and daily
8    business operations of which are controlled by one or more
9    of the females who own it.
10        (4.1) "Business owned by a person with a disability"
11    means a business that is at least 51% owned by one or more
12    persons with a disability and the management and daily
13    business operations of which are controlled by one or more
14    of the persons with disabilities who own it. A
15    not-for-profit agency for persons with disabilities that
16    is exempt from taxation under Section 501 of the Internal
17    Revenue Code of 1986 is also considered a "business owned
18    by a person with a disability".
19        (4.2) "Council" means the Business Enterprise Council
20    for Minorities, Females, and Persons with Disabilities
21    created under Section 5 of this Act.
22        (5) "State contracts" means all contracts entered into
23    by the State, any agency or department thereof, or any
24    public institution of higher education, including
25    community college districts, regardless of the source of
26    the funds with which the contracts are paid,including, but

 

 

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1    not limited to, contracts paid from moneys available in the
2    State Aviation Program Fund, which are not subject to
3    federal reimbursement. "State contracts" does not include
4    contracts awarded by a retirement system, pension fund, or
5    investment board subject to Section 1-109.1 of the Illinois
6    Pension Code. This definition shall control over any
7    existing definition under this Act or applicable
8    administrative rule.
9        "State construction contracts" means all State
10    contracts entered into by a State agency or public
11    institution of higher education for the repair,
12    remodeling, renovation or construction of a building or
13    structure, or for the construction or maintenance of a
14    highway defined in Article 2 of the Illinois Highway Code.
15        (6) "State agencies" shall mean all departments,
16    officers, boards, commissions, institutions and bodies
17    politic and corporate of the State, but does not include
18    the Board of Trustees of the University of Illinois, the
19    Board of Trustees of Southern Illinois University, the
20    Board of Trustees of Chicago State University, the Board of
21    Trustees of Eastern Illinois University, the Board of
22    Trustees of Governors State University, the Board of
23    Trustees of Illinois State University, the Board of
24    Trustees of Northeastern Illinois University, the Board of
25    Trustees of Northern Illinois University, the Board of
26    Trustees of Western Illinois University, municipalities or

 

 

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1    other local governmental units, or other State
2    constitutional officers.
3        (7) "Public institutions of higher education" means
4    the University of Illinois, Southern Illinois University,
5    Chicago State University, Eastern Illinois University,
6    Governors State University, Illinois State University,
7    Northeastern Illinois University, Northern Illinois
8    University, Western Illinois University, the public
9    community colleges of the State, and any other public
10    universities, colleges, and community colleges now or
11    hereafter established or authorized by the General
12    Assembly.
13        (8) "Certification" means a determination made by the
14    Council or by one delegated authority from the Council to
15    make certifications, or by a State agency with statutory
16    authority to make such a certification, that a business
17    entity is a business owned by a minority, female, or person
18    with a disability for whatever purpose. A business owned
19    and controlled by females shall be certified as a "female
20    owned business". A business owned and controlled by females
21    who are also minorities shall be certified as both a
22    "female owned business" and a "minority owned business".
23        (9) "Control" means the exclusive or ultimate and sole
24    control of the business including, but not limited to,
25    capital investment and all other financial matters,
26    property, acquisitions, contract negotiations, legal

 

 

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1    matters, officer-director-employee selection and
2    comprehensive hiring, operating responsibilities,
3    cost-control matters, income and dividend matters,
4    financial transactions and rights of other shareholders or
5    joint partners. Control shall be real, substantial and
6    continuing, not pro forma. Control shall include the power
7    to direct or cause the direction of the management and
8    policies of the business and to make the day-to-day as well
9    as major decisions in matters of policy, management and
10    operations. Control shall be exemplified by possessing the
11    requisite knowledge and expertise to run the particular
12    business and control shall not include simple majority or
13    absentee ownership.
14        (10) "Business" means a business that has annual gross
15    sales of less than $75,000,000 as evidenced by the federal
16    income tax return of the business. A firm with gross sales
17    in excess of this cap may apply to the Council for
18    certification for a particular contract if the firm can
19    demonstrate that the contract would have significant
20    impact on businesses owned by minorities, females, or
21    persons with disabilities as suppliers or subcontractors
22    or in employment of minorities, females, or persons with
23    disabilities.
24    (B) When a business is owned at least 51% by any
25combination of minority persons, females, or persons with
26disabilities, even though none of the 3 classes alone holds at

 

 

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1least a 51% interest, the ownership requirement for purposes of
2this Act is considered to be met. The certification category
3for the business is that of the class holding the largest
4ownership interest in the business. If 2 or more classes have
5equal ownership interests, the certification category shall be
6determined by the business.
7(Source: P.A. 98-95, eff. 7-17-13; 99-143, eff. 7-27-15;
899-462, eff. 8-25-15; 99-642, eff. 7-28-16.)
 
9    Section 10. The Use Tax Act is amended by changing Sections
109 and 19 as follows:
 
11    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
12    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
13and trailers that are required to be registered with an agency
14of this State, each retailer required or authorized to collect
15the tax imposed by this Act shall pay to the Department the
16amount of such tax (except as otherwise provided) at the time
17when he is required to file his return for the period during
18which such tax was collected, less a discount of 2.1% prior to
19January 1, 1990, and 1.75% on and after January 1, 1990, or $5
20per calendar year, whichever is greater, which is allowed to
21reimburse the retailer for expenses incurred in collecting the
22tax, keeping records, preparing and filing returns, remitting
23the tax and supplying data to the Department on request. The
24discount under this Section is not allowed for taxes paid on

 

 

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1aviation fuel that are deposited into the State Aviation
2Program Fund under this Act. In the case of retailers who
3report and pay the tax on a transaction by transaction basis,
4as provided in this Section, such discount shall be taken with
5each such tax remittance instead of when such retailer files
6his periodic return. The Department may disallow the discount
7for retailers whose certificate of registration is revoked at
8the time the return is filed, but only if the Department's
9decision to revoke the certificate of registration has become
10final. A retailer need not remit that part of any tax collected
11by him to the extent that he is required to remit and does
12remit the tax imposed by the Retailers' Occupation Tax Act,
13with respect to the sale of the same property.
14    Where such tangible personal property is sold under a
15conditional sales contract, or under any other form of sale
16wherein the payment of the principal sum, or a part thereof, is
17extended beyond the close of the period for which the return is
18filed, the retailer, in collecting the tax (except as to motor
19vehicles, watercraft, aircraft, and trailers that are required
20to be registered with an agency of this State), may collect for
21each tax return period, only the tax applicable to that part of
22the selling price actually received during such tax return
23period.
24    Except as provided in this Section, on or before the
25twentieth day of each calendar month, such retailer shall file
26a return for the preceding calendar month. Such return shall be

 

 

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1filed on forms prescribed by the Department and shall furnish
2such information as the Department may reasonably require.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in the business of selling tangible
13    personal property at retail in this State;
14        3. The total amount of taxable receipts received by him
15    during the preceding calendar month from sales of tangible
16    personal property by him during such preceding calendar
17    month, including receipts from charge and time sales, but
18    less all deductions allowed by law;
19        4. The amount of credit provided in Section 2d of this
20    Act;
21        5. The amount of tax due;
22        5-5. The signature of the taxpayer; and
23        6. Such other reasonable information as the Department
24    may require.
25    Beginning on January 1, 2018, each retailer required or
26authorized to collect the tax imposed by this Act on aviation

 

 

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1fuel sold at retail in this State during the preceding calendar
2month shall, instead of reporting and paying tax on aviation
3fuel as otherwise required by this Section, file and pay tax to
4the Department on an aviation fuel tax return, on or before the
5twentieth day of each calendar month. The requirements related
6to the return shall be as otherwise provided in this Section.
7Notwithstanding any other provisions of this Act to the
8contrary, retailers collecting tax on aviation fuel shall file
9all aviation fuel tax returns and shall make all aviation fuel
10fee payments by electronic means in the manner and form
11required by the Department. For purposes of this paragraph,
12"aviation fuel" means a product that is intended for use or
13offered for sale as fuel for an aircraft.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1995, a taxpayer who has
25an average monthly tax liability of $50,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

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1funds transfer. Beginning October 1, 2000, a taxpayer who has
2an annual tax liability of $200,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. The term "annual tax liability" shall be the
5sum of the taxpayer's liabilities under this Act, and under all
6other State and local occupation and use tax laws administered
7by the Department, for the immediately preceding calendar year.
8The term "average monthly tax liability" means the sum of the
9taxpayer's liabilities under this Act, and under all other
10State and local occupation and use tax laws administered by the
11Department, for the immediately preceding calendar year
12divided by 12. Beginning on October 1, 2002, a taxpayer who has
13a tax liability in the amount set forth in subsection (b) of
14Section 2505-210 of the Department of Revenue Law shall make
15all payments required by rules of the Department by electronic
16funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make payments
19by electronic funds transfer. All taxpayers required to make
20payments by electronic funds transfer shall make those payments
21for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

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1payments by electronic funds transfer shall make those payments
2in the manner authorized by the Department.
3    The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6    Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Retailers'
8Occupation Tax Act, the Service Occupation Tax Act, the Service
9Use Tax Act was $10,000 or more during the preceding 4 complete
10calendar quarters, he shall file a return with the Department
11each month by the 20th day of the month next following the
12month during which such tax liability is incurred and shall
13make payments to the Department on or before the 7th, 15th,
1422nd and last day of the month during which such liability is
15incurred. On and after October 1, 2000, if the taxpayer's
16average monthly tax liability to the Department under this Act,
17the Retailers' Occupation Tax Act, the Service Occupation Tax
18Act, and the Service Use Tax Act was $20,000 or more during the
19preceding 4 complete calendar quarters, he shall file a return
20with the Department each month by the 20th day of the month
21next following the month during which such tax liability is
22incurred and shall make payment to the Department on or before
23the 7th, 15th, 22nd and last day of the month during which such
24liability is incurred. If the month during which such tax
25liability is incurred began prior to January 1, 1985, each
26payment shall be in an amount equal to 1/4 of the taxpayer's

 

 

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1actual liability for the month or an amount set by the
2Department not to exceed 1/4 of the average monthly liability
3of the taxpayer to the Department for the preceding 4 complete
4calendar quarters (excluding the month of highest liability and
5the month of lowest liability in such 4 quarter period). If the
6month during which such tax liability is incurred begins on or
7after January 1, 1985, and prior to January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 27.5% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1987, and prior to January 1, 1988, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 26.25% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1988, and prior to January 1, 1989, or
18begins on or after January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year. If the month during which
22such tax liability is incurred begins on or after January 1,
231989, and prior to January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year or 100% of the taxpayer's

 

 

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1actual liability for the quarter monthly reporting period. The
2amount of such quarter monthly payments shall be credited
3against the final tax liability of the taxpayer's return for
4that month. Before October 1, 2000, once applicable, the
5requirement of the making of quarter monthly payments to the
6Department shall continue until such taxpayer's average
7monthly liability to the Department during the preceding 4
8complete calendar quarters (excluding the month of highest
9liability and the month of lowest liability) is less than
10$9,000, or until such taxpayer's average monthly liability to
11the Department as computed for each calendar quarter of the 4
12preceding complete calendar quarter period is less than
13$10,000. However, if a taxpayer can show the Department that a
14substantial change in the taxpayer's business has occurred
15which causes the taxpayer to anticipate that his average
16monthly tax liability for the reasonably foreseeable future
17will fall below the $10,000 threshold stated above, then such
18taxpayer may petition the Department for change in such
19taxpayer's reporting status. On and after October 1, 2000, once
20applicable, the requirement of the making of quarter monthly
21payments to the Department shall continue until such taxpayer's
22average monthly liability to the Department during the
23preceding 4 complete calendar quarters (excluding the month of
24highest liability and the month of lowest liability) is less
25than $19,000 or until such taxpayer's average monthly liability
26to the Department as computed for each calendar quarter of the

 

 

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14 preceding complete calendar quarter period is less than
2$20,000. However, if a taxpayer can show the Department that a
3substantial change in the taxpayer's business has occurred
4which causes the taxpayer to anticipate that his average
5monthly tax liability for the reasonably foreseeable future
6will fall below the $20,000 threshold stated above, then such
7taxpayer may petition the Department for a change in such
8taxpayer's reporting status. The Department shall change such
9taxpayer's reporting status unless it finds that such change is
10seasonal in nature and not likely to be long term. If any such
11quarter monthly payment is not paid at the time or in the
12amount required by this Section, then the taxpayer shall be
13liable for penalties and interest on the difference between the
14minimum amount due and the amount of such quarter monthly
15payment actually and timely paid, except insofar as the
16taxpayer has previously made payments for that month to the
17Department in excess of the minimum payments previously due as
18provided in this Section. The Department shall make reasonable
19rules and regulations to govern the quarter monthly payment
20amount and quarter monthly payment dates for taxpayers who file
21on other than a calendar monthly basis.
22    If any such payment provided for in this Section exceeds
23the taxpayer's liabilities under this Act, the Retailers'
24Occupation Tax Act, the Service Occupation Tax Act and the
25Service Use Tax Act, as shown by an original monthly return,
26the Department shall issue to the taxpayer a credit memorandum

 

 

HB4076- 23 -LRB100 13312 HLH 27839 b

1no later than 30 days after the date of payment, which
2memorandum may be submitted by the taxpayer to the Department
3in payment of tax liability subsequently to be remitted by the
4taxpayer to the Department or be assigned by the taxpayer to a
5similar taxpayer under this Act, the Retailers' Occupation Tax
6Act, the Service Occupation Tax Act or the Service Use Tax Act,
7in accordance with reasonable rules and regulations to be
8prescribed by the Department, except that if such excess
9payment is shown on an original monthly return and is made
10after December 31, 1986, no credit memorandum shall be issued,
11unless requested by the taxpayer. If no such request is made,
12the taxpayer may credit such excess payment against tax
13liability subsequently to be remitted by the taxpayer to the
14Department under this Act, the Retailers' Occupation Tax Act,
15the Service Occupation Tax Act or the Service Use Tax Act, in
16accordance with reasonable rules and regulations prescribed by
17the Department. If the Department subsequently determines that
18all or any part of the credit taken was not actually due to the
19taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
20be reduced by 2.1% or 1.75% of the difference between the
21credit taken and that actually due, and the taxpayer shall be
22liable for penalties and interest on such difference.
23    If the retailer is otherwise required to file a monthly
24return and if the retailer's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

HB4076- 24 -LRB100 13312 HLH 27839 b

1with the return for January, February, and March of a given
2year being due by April 20 of such year; with the return for
3April, May and June of a given year being due by July 20 of such
4year; with the return for July, August and September of a given
5year being due by October 20 of such year, and with the return
6for October, November and December of a given year being due by
7January 20 of the following year.
8    If the retailer is otherwise required to file a monthly or
9quarterly return and if the retailer's average monthly tax
10liability to the Department does not exceed $50, the Department
11may authorize his returns to be filed on an annual basis, with
12the return for a given year being due by January 20 of the
13following year.
14    Such quarter annual and annual returns, as to form and
15substance, shall be subject to the same requirements as monthly
16returns.
17    Notwithstanding any other provision in this Act concerning
18the time within which a retailer may file his return, in the
19case of any retailer who ceases to engage in a kind of business
20which makes him responsible for filing returns under this Act,
21such retailer shall file a final return under this Act with the
22Department not more than one month after discontinuing such
23business.
24    In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every retailer selling this kind of

 

 

HB4076- 25 -LRB100 13312 HLH 27839 b

1tangible personal property shall file, with the Department,
2upon a form to be prescribed and supplied by the Department, a
3separate return for each such item of tangible personal
4property which the retailer sells, except that if, in the same
5transaction, (i) a retailer of aircraft, watercraft, motor
6vehicles or trailers transfers more than one aircraft,
7watercraft, motor vehicle or trailer to another aircraft,
8watercraft, motor vehicle or trailer retailer for the purpose
9of resale or (ii) a retailer of aircraft, watercraft, motor
10vehicles, or trailers transfers more than one aircraft,
11watercraft, motor vehicle, or trailer to a purchaser for use as
12a qualifying rolling stock as provided in Section 3-55 of this
13Act, then that seller may report the transfer of all the
14aircraft, watercraft, motor vehicles or trailers involved in
15that transaction to the Department on the same uniform
16invoice-transaction reporting return form. For purposes of
17this Section, "watercraft" means a Class 2, Class 3, or Class 4
18watercraft as defined in Section 3-2 of the Boat Registration
19and Safety Act, a personal watercraft, or any boat equipped
20with an inboard motor.
21    The transaction reporting return in the case of motor
22vehicles or trailers that are required to be registered with an
23agency of this State, shall be the same document as the Uniform
24Invoice referred to in Section 5-402 of the Illinois Vehicle
25Code and must show the name and address of the seller; the name
26and address of the purchaser; the amount of the selling price

 

 

HB4076- 26 -LRB100 13312 HLH 27839 b

1including the amount allowed by the retailer for traded-in
2property, if any; the amount allowed by the retailer for the
3traded-in tangible personal property, if any, to the extent to
4which Section 2 of this Act allows an exemption for the value
5of traded-in property; the balance payable after deducting such
6trade-in allowance from the total selling price; the amount of
7tax due from the retailer with respect to such transaction; the
8amount of tax collected from the purchaser by the retailer on
9such transaction (or satisfactory evidence that such tax is not
10due in that particular instance, if that is claimed to be the
11fact); the place and date of the sale; a sufficient
12identification of the property sold; such other information as
13is required in Section 5-402 of the Illinois Vehicle Code, and
14such other information as the Department may reasonably
15require.
16    The transaction reporting return in the case of watercraft
17and aircraft must show the name and address of the seller; the
18name and address of the purchaser; the amount of the selling
19price including the amount allowed by the retailer for
20traded-in property, if any; the amount allowed by the retailer
21for the traded-in tangible personal property, if any, to the
22extent to which Section 2 of this Act allows an exemption for
23the value of traded-in property; the balance payable after
24deducting such trade-in allowance from the total selling price;
25the amount of tax due from the retailer with respect to such
26transaction; the amount of tax collected from the purchaser by

 

 

HB4076- 27 -LRB100 13312 HLH 27839 b

1the retailer on such transaction (or satisfactory evidence that
2such tax is not due in that particular instance, if that is
3claimed to be the fact); the place and date of the sale, a
4sufficient identification of the property sold, and such other
5information as the Department may reasonably require.
6    Such transaction reporting return shall be filed not later
7than 20 days after the date of delivery of the item that is
8being sold, but may be filed by the retailer at any time sooner
9than that if he chooses to do so. The transaction reporting
10return and tax remittance or proof of exemption from the tax
11that is imposed by this Act may be transmitted to the
12Department by way of the State agency with which, or State
13officer with whom, the tangible personal property must be
14titled or registered (if titling or registration is required)
15if the Department and such agency or State officer determine
16that this procedure will expedite the processing of
17applications for title or registration.
18    With each such transaction reporting return, the retailer
19shall remit the proper amount of tax due (or shall submit
20satisfactory evidence that the sale is not taxable if that is
21the case), to the Department or its agents, whereupon the
22Department shall issue, in the purchaser's name, a tax receipt
23(or a certificate of exemption if the Department is satisfied
24that the particular sale is tax exempt) which such purchaser
25may submit to the agency with which, or State officer with
26whom, he must title or register the tangible personal property

 

 

HB4076- 28 -LRB100 13312 HLH 27839 b

1that is involved (if titling or registration is required) in
2support of such purchaser's application for an Illinois
3certificate or other evidence of title or registration to such
4tangible personal property.
5    No retailer's failure or refusal to remit tax under this
6Act precludes a user, who has paid the proper tax to the
7retailer, from obtaining his certificate of title or other
8evidence of title or registration (if titling or registration
9is required) upon satisfying the Department that such user has
10paid the proper tax (if tax is due) to the retailer. The
11Department shall adopt appropriate rules to carry out the
12mandate of this paragraph.
13    If the user who would otherwise pay tax to the retailer
14wants the transaction reporting return filed and the payment of
15tax or proof of exemption made to the Department before the
16retailer is willing to take these actions and such user has not
17paid the tax to the retailer, such user may certify to the fact
18of such delay by the retailer, and may (upon the Department
19being satisfied of the truth of such certification) transmit
20the information required by the transaction reporting return
21and the remittance for tax or proof of exemption directly to
22the Department and obtain his tax receipt or exemption
23determination, in which event the transaction reporting return
24and tax remittance (if a tax payment was required) shall be
25credited by the Department to the proper retailer's account
26with the Department, but without the 2.1% or 1.75% discount

 

 

HB4076- 29 -LRB100 13312 HLH 27839 b

1provided for in this Section being allowed. When the user pays
2the tax directly to the Department, he shall pay the tax in the
3same amount and in the same form in which it would be remitted
4if the tax had been remitted to the Department by the retailer.
5    Where a retailer collects the tax with respect to the
6selling price of tangible personal property which he sells and
7the purchaser thereafter returns such tangible personal
8property and the retailer refunds the selling price thereof to
9the purchaser, such retailer shall also refund, to the
10purchaser, the tax so collected from the purchaser. When filing
11his return for the period in which he refunds such tax to the
12purchaser, the retailer may deduct the amount of the tax so
13refunded by him to the purchaser from any other use tax which
14such retailer may be required to pay or remit to the
15Department, as shown by such return, if the amount of the tax
16to be deducted was previously remitted to the Department by
17such retailer. If the retailer has not previously remitted the
18amount of such tax to the Department, he is entitled to no
19deduction under this Act upon refunding such tax to the
20purchaser.
21    Any retailer filing a return under this Section shall also
22include (for the purpose of paying tax thereon) the total tax
23covered by such return upon the selling price of tangible
24personal property purchased by him at retail from a retailer,
25but as to which the tax imposed by this Act was not collected
26from the retailer filing such return, and such retailer shall

 

 

HB4076- 30 -LRB100 13312 HLH 27839 b

1remit the amount of such tax to the Department when filing such
2return.
3    If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable retailers, who are required to file
6returns hereunder and also under the Retailers' Occupation Tax
7Act, to furnish all the return information required by both
8Acts on the one form.
9    Where the retailer has more than one business registered
10with the Department under separate registration under this Act,
11such retailer may not file each return that is due as a single
12return covering all such registered businesses, but shall file
13separate returns for each such registered business.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury which is hereby created, the net
17revenue realized for the preceding month from the 1% tax on
18sales of food for human consumption which is to be consumed off
19the premises where it is sold (other than alcoholic beverages,
20soft drinks and food which has been prepared for immediate
21consumption) and prescription and nonprescription medicines,
22drugs, medical appliances, products classified as Class III
23medical devices by the United States Food and Drug
24Administration that are used for cancer treatment pursuant to a
25prescription, as well as any accessories and components related
26to those devices, and insulin, urine testing materials,

 

 

HB4076- 31 -LRB100 13312 HLH 27839 b

1syringes and needles used by diabetics.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund 4% of the
4net revenue realized for the preceding month from the 6.25%
5general rate on the selling price of tangible personal property
6which is purchased outside Illinois at retail from a retailer
7and which is titled or registered by an agency of this State's
8government.
9    Beginning January 1, 1990, each month the Department shall
10pay into the State and Local Sales Tax Reform Fund, a special
11fund in the State Treasury, 20% of the net revenue realized for
12the preceding month from the 6.25% general rate on the selling
13price of tangible personal property, other than (i) tangible
14personal property which is purchased outside Illinois at retail
15from a retailer and which is titled or registered by an agency
16of this State's government and (ii) aviation fuel sold on or
17after December 1, 2017. This exception for aviation fuel only
18applies for so long as the revenue use requirements of 49
19U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the
20State..
21    For aviation fuel sold on or after December 1, 2017, each
22month the Department shall pay into the State Aviation Program
23Fund 20% of the net revenue realized for the preceding month
24from the 6.25% general rate on the selling price of aviation
25fuel, less an amount estimated by the Department to be required
26for refunds of the 20% portion of the tax on aviation fuel

 

 

HB4076- 32 -LRB100 13312 HLH 27839 b

1under this Act, which amount shall be deposited into the
2Aviation Fuel Sales Tax Refund Fund. The Department shall only
3pay moneys into the State Aviation Program Fund and the
4Aviation Fuels Sales Tax Refund Fund under this Act for so long
5as the revenue use requirements of 49 U.S.C. §47107(b) and 49
6U.S.C. §47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund 100% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. Beginning
11September 1, 2010, each month the Department shall pay into the
12State and Local Sales Tax Reform Fund 100% of the net revenue
13realized for the preceding month from the 1.25% rate on the
14selling price of sales tax holiday items.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of tangible personal property which is
19purchased outside Illinois at retail from a retailer and which
20is titled or registered by an agency of this State's
21government.
22    Beginning October 1, 2009, each month the Department shall
23pay into the Capital Projects Fund an amount that is equal to
24an amount estimated by the Department to represent 80% of the
25net revenue realized for the preceding month from the sale of
26candy, grooming and hygiene products, and soft drinks that had

 

 

HB4076- 33 -LRB100 13312 HLH 27839 b

1been taxed at a rate of 1% prior to September 1, 2009 but that
2are now taxed at 6.25%.
3    Beginning July 1, 2011, each month the Department shall pay
4into the Clean Air Act Permit Fund 80% of the net revenue
5realized for the preceding month from the 6.25% general rate on
6the selling price of sorbents used in Illinois in the process
7of sorbent injection as used to comply with the Environmental
8Protection Act or the federal Clean Air Act, but the total
9payment into the Clean Air Act Permit Fund under this Act and
10the Retailers' Occupation Tax Act shall not exceed $2,000,000
11in any fiscal year.
12    Beginning July 1, 2013, each month the Department shall pay
13into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Service Use Tax Act, the Service
15Occupation Tax Act, and the Retailers' Occupation Tax Act an
16amount equal to the average monthly deficit in the Underground
17Storage Tank Fund during the prior year, as certified annually
18by the Illinois Environmental Protection Agency, but the total
19payment into the Underground Storage Tank Fund under this Act,
20the Service Use Tax Act, the Service Occupation Tax Act, and
21the Retailers' Occupation Tax Act shall not exceed $18,000,000
22in any State fiscal year. As used in this paragraph, the
23"average monthly deficit" shall be equal to the difference
24between the average monthly claims for payment by the fund and
25the average monthly revenues deposited into the fund, excluding
26payments made pursuant to this paragraph.

 

 

HB4076- 34 -LRB100 13312 HLH 27839 b

1    Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under this Act, the Service Use Tax
3Act, the Service Occupation Tax Act, and the Retailers'
4Occupation Tax Act, each month the Department shall deposit
5$500,000 into the State Crime Laboratory Fund.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to Section 3
14of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16Service Occupation Tax Act, such Acts being hereinafter called
17the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18may be, of moneys being hereinafter called the "Tax Act
19Amount", and (2) the amount transferred to the Build Illinois
20Fund from the State and Local Sales Tax Reform Fund shall be
21less than the Annual Specified Amount (as defined in Section 3
22of the Retailers' Occupation Tax Act), an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and further provided, that if on the last
26business day of any month the sum of (1) the Tax Act Amount

 

 

HB4076- 35 -LRB100 13312 HLH 27839 b

1required to be deposited into the Build Illinois Bond Account
2in the Build Illinois Fund during such month and (2) the amount
3transferred during such month to the Build Illinois Fund from
4the State and Local Sales Tax Reform Fund shall have been less
5than 1/12 of the Annual Specified Amount, an amount equal to
6the difference shall be immediately paid into the Build
7Illinois Fund from other moneys received by the Department
8pursuant to the Tax Acts; and, further provided, that in no
9event shall the payments required under the preceding proviso
10result in aggregate payments into the Build Illinois Fund
11pursuant to this clause (b) for any fiscal year in excess of
12the greater of (i) the Tax Act Amount or (ii) the Annual
13Specified Amount for such fiscal year; and, further provided,
14that the amounts payable into the Build Illinois Fund under
15this clause (b) shall be payable only until such time as the
16aggregate amount on deposit under each trust indenture securing
17Bonds issued and outstanding pursuant to the Build Illinois
18Bond Act is sufficient, taking into account any future
19investment income, to fully provide, in accordance with such
20indenture, for the defeasance of or the payment of the
21principal of, premium, if any, and interest on the Bonds
22secured by such indenture and on any Bonds expected to be
23issued thereafter and all fees and costs payable with respect
24thereto, all as certified by the Director of the Bureau of the
25Budget (now Governor's Office of Management and Budget). If on
26the last business day of any month in which Bonds are

 

 

HB4076- 36 -LRB100 13312 HLH 27839 b

1outstanding pursuant to the Build Illinois Bond Act, the
2aggregate of the moneys deposited in the Build Illinois Bond
3Account in the Build Illinois Fund in such month shall be less
4than the amount required to be transferred in such month from
5the Build Illinois Bond Account to the Build Illinois Bond
6Retirement and Interest Fund pursuant to Section 13 of the
7Build Illinois Bond Act, an amount equal to such deficiency
8shall be immediately paid from other moneys received by the
9Department pursuant to the Tax Acts to the Build Illinois Fund;
10provided, however, that any amounts paid to the Build Illinois
11Fund in any fiscal year pursuant to this sentence shall be
12deemed to constitute payments pursuant to clause (b) of the
13preceding sentence and shall reduce the amount otherwise
14payable for such fiscal year pursuant to clause (b) of the
15preceding sentence. The moneys received by the Department
16pursuant to this Act and required to be deposited into the
17Build Illinois Fund are subject to the pledge, claim and charge
18set forth in Section 12 of the Build Illinois Bond Act.
19    Subject to payment of amounts into the Build Illinois Fund
20as provided in the preceding paragraph or in any amendment
21thereto hereafter enacted, the following specified monthly
22installment of the amount requested in the certificate of the
23Chairman of the Metropolitan Pier and Exposition Authority
24provided under Section 8.25f of the State Finance Act, but not
25in excess of the sums designated as "Total Deposit", shall be
26deposited in the aggregate from collections under Section 9 of

 

 

HB4076- 37 -LRB100 13312 HLH 27839 b

1the Use Tax Act, Section 9 of the Service Use Tax Act, Section
29 of the Service Occupation Tax Act, and Section 3 of the
3Retailers' Occupation Tax Act into the McCormick Place
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993         $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000
262013161,000,000

 

 

HB4076- 38 -LRB100 13312 HLH 27839 b

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023275,000,000
112024 275,000,000
122025 275,000,000
132026 279,000,000
142027 292,000,000
152028 307,000,000
162029 322,000,000
172030 338,000,000
182031 350,000,000
192032 350,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

HB4076- 39 -LRB100 13312 HLH 27839 b

1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total Deposit",
14has been deposited.
15    Subject to payment of amounts into the Capital Projects
16Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
17Fund, and the McCormick Place Expansion Project Fund pursuant
18to the preceding paragraphs or in any amendments thereto
19hereafter enacted, the Department shall each month deposit into
20the Aviation Fuel Sales Tax Refund Fund an amount estimated by
21the Department to be required for refunds of the 80% portion of
22the tax on aviation fuel under this Act.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

 

 

HB4076- 40 -LRB100 13312 HLH 27839 b

12013, the Department shall each month pay into the Illinois Tax
2Increment Fund 0.27% of 80% of the net revenue realized for the
3preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    Subject to payment of amounts into the Build Illinois Fund,
19the McCormick Place Expansion Project Fund, the Illinois Tax
20Increment Fund, and the Energy Infrastructure Fund pursuant to
21the preceding paragraphs or in any amendments to this Section
22hereafter enacted, beginning on the first day of the first
23calendar month to occur on or after August 26, 2014 (the
24effective date of Public Act 98-1098) this amendatory Act of
25the 98th General Assembly, each month, from the collections
26made under Section 9 of the Use Tax Act, Section 9 of the

 

 

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1Service Use Tax Act, Section 9 of the Service Occupation Tax
2Act, and Section 3 of the Retailers' Occupation Tax Act, the
3Department shall pay into the Tax Compliance and Administration
4Fund, to be used, subject to appropriation, to fund additional
5auditors and compliance personnel at the Department of Revenue,
6an amount equal to 1/12 of 5% of 80% of the cash receipts
7collected during the preceding fiscal year by the Audit Bureau
8of the Department under the Use Tax Act, the Service Use Tax
9Act, the Service Occupation Tax Act, the Retailers' Occupation
10Tax Act, and associated local occupation and use taxes
11administered by the Department (except the amount collected on
12aviation fuel sold on or after December 1, 2017).
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, 75% thereof shall be paid into the State
15Treasury and 25% shall be reserved in a special account and
16used only for the transfer to the Common School Fund as part of
17the monthly transfer from the General Revenue Fund in
18accordance with Section 8a of the State Finance Act.
19    As soon as possible after the first day of each month, upon
20certification of the Department of Revenue, the Comptroller
21shall order transferred and the Treasurer shall transfer from
22the General Revenue Fund to the Motor Fuel Tax Fund an amount
23equal to 1.7% of 80% of the net revenue realized under this Act
24for the second preceding month. Beginning April 1, 2000, this
25transfer is no longer required and shall not be made.
26    Net revenue realized for a month shall be the revenue

 

 

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1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4    For greater simplicity of administration, manufacturers,
5importers and wholesalers whose products are sold at retail in
6Illinois by numerous retailers, and who wish to do so, may
7assume the responsibility for accounting and paying to the
8Department all tax accruing under this Act with respect to such
9sales, if the retailers who are affected do not make written
10objection to the Department to this arrangement.
11(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1298-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
138-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933,
14eff. 1-27-17; revised 2-3-17.)
 
15    (35 ILCS 105/19)  (from Ch. 120, par. 439.19)
16    Sec. 19. If it shall appear that an amount of tax or
17penalty or interest has been paid in error hereunder to the
18Department by a purchaser, as distinguished from the retailer,
19whether such amount be paid through a mistake of fact or an
20error of law, such purchaser may file a claim for credit or
21refund with the Department in accordance with Sections 6, 6a,
226b, 6c, and 6d of the Retailers' Occupation Tax Act. If it
23shall appear that an amount of tax or penalty or interest has
24been paid in error to the Department hereunder by a retailer
25who is required or authorized to collect and remit the use tax,

 

 

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1whether such amount be paid through a mistake of fact or an
2error of law, such retailer may file a claim for credit or
3refund with the Department in accordance with Sections 6, 6a,
46b, 6c, and 6d of the Retailers' Occupation Tax Act, provided
5that no credit or refund shall be allowed for any amount paid
6by any such retailer unless it shall appear that he bore the
7burden of such amount and did not shift the burden thereof to
8anyone else (as in the case of a duplicated tax payment which
9the retailer made to the Department and did not collect from
10anyone else), or unless it shall appear that he or she or his
11or her legal representative has unconditionally repaid such
12amount to his vendee (1) who bore the burden thereof and has
13not shifted such burden directly or indirectly in any manner
14whatsoever; (2) who, if he has shifted such burden, has repaid
15unconditionally such amount to his or her own vendee, and (3)
16who is not entitled to receive any reimbursement therefor from
17any other source than from his vendor, nor to be relieved of
18such burden in any other manner whatsoever. If it shall appear
19that an amount of tax has been paid in error hereunder by the
20purchaser to a retailer, who retained such tax as reimbursement
21for his or her tax liability on the same sale under the
22Retailers' Occupation Tax Act, and who remitted the amount
23involved to the Department under the Retailers' Occupation Tax
24Act, whether such amount be paid through a mistake of fact or
25an error of law, the procedure for recovering such tax shall be
26that prescribed in Sections 6, 6a, 6b and 6c of the Retailers'

 

 

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1Occupation Tax Act.
2    Any credit or refund that is allowed under this Section
3shall bear interest at the rate and in the manner specified in
4the Uniform Penalty and Interest Act.
5    Any claim filed hereunder shall be filed upon a form
6prescribed and furnished by the Department. The claim shall be
7signed by the claimant (or by the claimant's legal
8representative if the claimant shall have died or become a
9person under legal disability), or by a duly authorized agent
10of the claimant or his or her legal representative.
11    A claim for credit or refund shall be considered to have
12been filed with the Department on the date upon which it is
13received by the Department. Upon receipt of any claim for
14credit or refund filed under this Act, any officer or employee
15of the Department, authorized in writing by the Director of
16Revenue to acknowledge receipt of such claims on behalf of the
17Department, shall execute on behalf of the Department, and
18shall deliver or mail to the claimant or his duly authorized
19agent, a written receipt, acknowledging that the claim has been
20filed with the Department, describing the claim in sufficient
21detail to identify it and stating the date upon which the claim
22was received by the Department. Such written receipt shall be
23prima facie evidence that the Department received the claim
24described in such receipt and shall be prima facie evidence of
25the date when such claim was received by the Department. In the
26absence of such a written receipt, the records of the

 

 

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1Department as to when the claim was received by the Department,
2or as to whether or not the claim was received at all by the
3Department, shall be deemed to be prima facie correct upon
4these questions in the event of any dispute between the
5claimant (or his or her legal representative) and the
6Department concerning these questions.
7    In case the Department determines that the claimant is
8entitled to a refund, such refund shall be made only from the
9Aviation Fuel Sales Tax Refund Fund or from such appropriation
10as may be available for that purpose, as appropriate. If it
11appears unlikely that the amount available appropriated would
12permit everyone having a claim allowed during the period
13covered by such appropriation or from the Aviation Fuel Sales
14Tax Refund Fund, as appropriate, to elect to receive a cash
15refund, the Department, by rule or regulation, shall provide
16for the payment of refunds in hardship cases and shall define
17what types of cases qualify as hardship cases.
18    If a retailer who has failed to pay use tax on gross
19receipts from retail sales is required by the Department to pay
20such tax, such retailer, without filing any formal claim with
21the Department, shall be allowed to take credit against such
22use tax liability to the extent, if any, to which such retailer
23has paid an amount equivalent to retailers' occupation tax or
24has paid use tax in error to his or her vendor or vendors of the
25same tangible personal property which such retailer bought for
26resale and did not first use before selling it, and no penalty

 

 

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1or interest shall be charged to such retailer on the amount of
2such credit. However, when such credit is allowed to the
3retailer by the Department, the vendor is precluded from
4refunding any of that tax to the retailer and filing a claim
5for credit or refund with respect thereto with the Department.
6The provisions of this amendatory Act shall be applied
7retroactively, regardless of the date of the transaction.
8(Source: P.A. 99-217, eff. 7-31-15.)
 
9    Section 15. The Service Use Tax Act is amended by changing
10Sections 9 and 17 as follows:
 
11    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
12    Sec. 9. Each serviceman required or authorized to collect
13the tax herein imposed shall pay to the Department the amount
14of such tax (except as otherwise provided) at the time when he
15is required to file his return for the period during which such
16tax was collected, less a discount of 2.1% prior to January 1,
171990 and 1.75% on and after January 1, 1990, or $5 per calendar
18year, whichever is greater, which is allowed to reimburse the
19serviceman for expenses incurred in collecting the tax, keeping
20records, preparing and filing returns, remitting the tax and
21supplying data to the Department on request. The discount under
22this Section is not allowed for taxes paid on aviation fuel
23that are deposited into the State Aviation Program Fund under
24this Act. The Department may disallow the discount for

 

 

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1servicemen whose certificate of registration is revoked at the
2time the return is filed, but only if the Department's decision
3to revoke the certificate of registration has become final. A
4serviceman need not remit that part of any tax collected by him
5to the extent that he is required to pay and does pay the tax
6imposed by the Service Occupation Tax Act with respect to his
7sale of service involving the incidental transfer by him of the
8same property.
9    Except as provided hereinafter in this Section, on or
10before the twentieth day of each calendar month, such
11serviceman shall file a return for the preceding calendar month
12in accordance with reasonable Rules and Regulations to be
13promulgated by the Department. Such return shall be filed on a
14form prescribed by the Department and shall contain such
15information as the Department may reasonably require.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in business as a serviceman in this State;
26        3. The total amount of taxable receipts received by him

 

 

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1    during the preceding calendar month, including receipts
2    from charge and time sales, but less all deductions allowed
3    by law;
4        4. The amount of credit provided in Section 2d of this
5    Act;
6        5. The amount of tax due;
7        5-5. The signature of the taxpayer; and
8        6. Such other reasonable information as the Department
9    may require.
10    Beginning on January 1, 2018, each serviceman required or
11authorized to collect the tax imposed by this Act on aviation
12fuel transferred as an incident of a sale of service in this
13State during the preceding calendar month shall, instead of
14reporting and paying tax on aviation fuel as otherwise required
15by this Section, report and pay the tax by filing an aviation
16fuel tax return with the Department on or before the twentieth
17day of each calendar month. The requirements related to the
18return shall be as otherwise provided in this Section.
19Notwithstanding any other provisions of this Act to the
20contrary, servicemen collecting tax on aviation fuel shall file
21all aviation fuel tax returns and shall make all aviation fuel
22tax payments by electronic means in the manner and form
23required by the Department. For purposes of this paragraph,
24"aviation fuel" means a product that is intended for use or
25offered for sale as fuel for an aircraft.
26    If a taxpayer fails to sign a return within 30 days after

 

 

HB4076- 49 -LRB100 13312 HLH 27839 b

1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

 

 

HB4076- 50 -LRB100 13312 HLH 27839 b

1all payments required by rules of the Department by electronic
2funds transfer.
3    Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8    Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11    All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15    The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18    If the serviceman is otherwise required to file a monthly
19return and if the serviceman's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

 

 

HB4076- 51 -LRB100 13312 HLH 27839 b

1October, November and December of a given year being due by
2January 20 of the following year.
3    If the serviceman is otherwise required to file a monthly
4or quarterly return and if the serviceman's average monthly tax
5liability to the Department does not exceed $50, the Department
6may authorize his returns to be filed on an annual basis, with
7the return for a given year being due by January 20 of the
8following year.
9    Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as monthly
11returns.
12    Notwithstanding any other provision in this Act concerning
13the time within which a serviceman may file his return, in the
14case of any serviceman who ceases to engage in a kind of
15business which makes him responsible for filing returns under
16this Act, such serviceman shall file a final return under this
17Act with the Department not more than 1 month after
18discontinuing such business.
19    Where a serviceman collects the tax with respect to the
20selling price of property which he sells and the purchaser
21thereafter returns such property and the serviceman refunds the
22selling price thereof to the purchaser, such serviceman shall
23also refund, to the purchaser, the tax so collected from the
24purchaser. When filing his return for the period in which he
25refunds such tax to the purchaser, the serviceman may deduct
26the amount of the tax so refunded by him to the purchaser from

 

 

HB4076- 52 -LRB100 13312 HLH 27839 b

1any other Service Use Tax, Service Occupation Tax, retailers'
2occupation tax or use tax which such serviceman may be required
3to pay or remit to the Department, as shown by such return,
4provided that the amount of the tax to be deducted shall
5previously have been remitted to the Department by such
6serviceman. If the serviceman shall not previously have
7remitted the amount of such tax to the Department, he shall be
8entitled to no deduction hereunder upon refunding such tax to
9the purchaser.
10    Any serviceman filing a return hereunder shall also include
11the total tax upon the selling price of tangible personal
12property purchased for use by him as an incident to a sale of
13service, and such serviceman shall remit the amount of such tax
14to the Department when filing such return.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Service Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21    Where the serviceman has more than one business registered
22with the Department under separate registration hereunder,
23such serviceman shall not file each return that is due as a
24single return covering all such registered businesses, but
25shall file separate returns for each such registered business.
26    Beginning January 1, 1990, each month the Department shall

 

 

HB4076- 53 -LRB100 13312 HLH 27839 b

1pay into the State and Local Tax Reform Fund, a special fund in
2the State Treasury, the net revenue realized for the preceding
3month from the 1% tax on sales of food for human consumption
4which is to be consumed off the premises where it is sold
5(other than alcoholic beverages, soft drinks and food which has
6been prepared for immediate consumption) and prescription and
7nonprescription medicines, drugs, medical appliances, products
8classified as Class III medical devices, by the United States
9Food and Drug Administration that are used for cancer treatment
10pursuant to a prescription, as well as any accessories and
11components related to those devices, and insulin, urine testing
12materials, syringes and needles used by diabetics.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 20% of the
15net revenue realized for the preceding month from the 6.25%
16general rate on transfers of tangible personal property, other
17than (i) tangible personal property which is purchased outside
18Illinois at retail from a retailer and which is titled or
19registered by an agency of this State's government and (ii)
20aviation fuel sold on or after December 1, 2017. This exception
21for aviation fuel only applies for so long as the revenue use
22requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
23binding on the State.
24    For aviation fuel sold on or after December 1, 2017, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

 

 

HB4076- 54 -LRB100 13312 HLH 27839 b

1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be required
3for refunds of the 20% portion of the tax on aviation fuel
4under this Act, which amount shall be deposited into the
5Aviation fuel Sales Tax Refund Fund. The Department shall only
6pay moneys into the State Aviation Program Fund and the
7Aviation Fuel Sales Tax Refund Fund under this Act for so long
8as the revenue use requirements of 49 U.S.C. §47107(b) and 49
9U.S.C. §47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2013, each month the Department shall pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Retailers' Occupation Tax Act an
25amount equal to the average monthly deficit in the Underground
26Storage Tank Fund during the prior year, as certified annually

 

 

HB4076- 55 -LRB100 13312 HLH 27839 b

1by the Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Occupation Tax Act, and the
4Retailers' Occupation Tax Act shall not exceed $18,000,000 in
5any State fiscal year. As used in this paragraph, the "average
6monthly deficit" shall be equal to the difference between the
7average monthly claims for payment by the fund and the average
8monthly revenues deposited into the fund, excluding payments
9made pursuant to this paragraph.
10    Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, this Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, each month the Department shall deposit $500,000 into the
14State Crime Laboratory Fund.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

 

 

HB4076- 56 -LRB100 13312 HLH 27839 b

1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Bond Account
11in the Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture securing
26Bonds issued and outstanding pursuant to the Build Illinois

 

 

HB4076- 57 -LRB100 13312 HLH 27839 b

1Bond Act is sufficient, taking into account any future
2investment income, to fully provide, in accordance with such
3indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois Fund;
19provided, however, that any amounts paid to the Build Illinois
20Fund in any fiscal year pursuant to this sentence shall be
21deemed to constitute payments pursuant to clause (b) of the
22preceding sentence and shall reduce the amount otherwise
23payable for such fiscal year pursuant to clause (b) of the
24preceding sentence. The moneys received by the Department
25pursuant to this Act and required to be deposited into the
26Build Illinois Fund are subject to the pledge, claim and charge

 

 

HB4076- 58 -LRB100 13312 HLH 27839 b

1set forth in Section 12 of the Build Illinois Bond Act.
2    Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Pier and Exposition Authority
7provided under Section 8.25f of the State Finance Act, but not
8in excess of the sums designated as "Total Deposit", shall be
9deposited in the aggregate from collections under Section 9 of
10the Use Tax Act, Section 9 of the Service Use Tax Act, Section
119 of the Service Occupation Tax Act, and Section 3 of the
12Retailers' Occupation Tax Act into the McCormick Place
13Expansion Project Fund in the specified fiscal years.
14Fiscal YearTotal Deposit
151993         $0
161994 53,000,000
171995 58,000,000
181996 61,000,000
191997 64,000,000
201998 68,000,000
211999 71,000,000
222000 75,000,000
232001 80,000,000
242002 93,000,000
252003 99,000,000

 

 

HB4076- 59 -LRB100 13312 HLH 27839 b

12004103,000,000
22005108,000,000
32006113,000,000
42007119,000,000
52008126,000,000
62009132,000,000
72010139,000,000
82011146,000,000
92012153,000,000
102013161,000,000
112014170,000,000
122015179,000,000
132016189,000,000
142017199,000,000
152018210,000,000
162019221,000,000
172020233,000,000
182021246,000,000
192022260,000,000
202023275,000,000
212024 275,000,000
222025 275,000,000
232026 279,000,000
242027 292,000,000
252028 307,000,000
262029 322,000,000

 

 

HB4076- 60 -LRB100 13312 HLH 27839 b

12030 338,000,000
22031 350,000,000
32032 350,000,000
4and
5each fiscal year
6thereafter that bonds
7are outstanding under
8Section 13.2 of the
9Metropolitan Pier and
10Exposition Authority Act,
11but not after fiscal year 2060.
12    Beginning July 20, 1993 and in each month of each fiscal
13year thereafter, one-eighth of the amount requested in the
14certificate of the Chairman of the Metropolitan Pier and
15Exposition Authority for that fiscal year, less the amount
16deposited into the McCormick Place Expansion Project Fund by
17the State Treasurer in the respective month under subsection
18(g) of Section 13 of the Metropolitan Pier and Exposition
19Authority Act, plus cumulative deficiencies in the deposits
20required under this Section for previous months and years,
21shall be deposited into the McCormick Place Expansion Project
22Fund, until the full amount requested for the fiscal year, but
23not in excess of the amount specified above as "Total Deposit",
24has been deposited.
25    Subject to payment of amounts into the Capital Projects
26Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois

 

 

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1Fund, and the McCormick Place Expansion Project Fund pursuant
2to the preceding paragraphs or in any amendments thereto
3hereafter enacted, the Department shall each month deposit into
4the Aviation Fuel Sales Tax Refund Fund an amount estimated by
5the Department to be required for refunds of the 80% portion of
6the tax on aviation fuel under this Act.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois Tax
12Increment Fund 0.27% of 80% of the net revenue realized for the
13preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a 25-year
20period, the Department shall each month pay into the Energy
21Infrastructure Fund 80% of the net revenue realized from the
226.25% general rate on the selling price of Illinois-mined coal
23that was sold to an eligible business. For purposes of this
24paragraph, the term "eligible business" means a new electric
25generating facility certified pursuant to Section 605-332 of
26the Department of Commerce and Economic Opportunity Law of the

 

 

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1Civil Administrative Code of Illinois.
2    Subject to payment of amounts into the Build Illinois Fund,
3the McCormick Place Expansion Project Fund, the Illinois Tax
4Increment Fund, and the Energy Infrastructure Fund pursuant to
5the preceding paragraphs or in any amendments to this Section
6hereafter enacted, beginning on the first day of the first
7calendar month to occur on or after the effective date of this
8amendatory Act of the 98th General Assembly, each month, from
9the collections made under Section 9 of the Use Tax Act,
10Section 9 of the Service Use Tax Act, Section 9 of the Service
11Occupation Tax Act, and Section 3 of the Retailers' Occupation
12Tax Act, the Department shall pay into the Tax Compliance and
13Administration Fund, to be used, subject to appropriation, to
14fund additional auditors and compliance personnel at the
15Department of Revenue, an amount equal to 1/12 of 5% of 80% of
16the cash receipts collected during the preceding fiscal year by
17the Audit Bureau of the Department under the Use Tax Act, the
18Service Use Tax Act, the Service Occupation Tax Act, the
19Retailers' Occupation Tax Act, and associated local occupation
20and use taxes administered by the Department (except the amount
21collected on aviation fuel sold on or after December 1, 2017).
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, 75% thereof shall be paid into the
24General Revenue Fund of the State Treasury and 25% shall be
25reserved in a special account and used only for the transfer to
26the Common School Fund as part of the monthly transfer from the

 

 

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1General Revenue Fund in accordance with Section 8a of the State
2Finance Act.
3    As soon as possible after the first day of each month, upon
4certification of the Department of Revenue, the Comptroller
5shall order transferred and the Treasurer shall transfer from
6the General Revenue Fund to the Motor Fuel Tax Fund an amount
7equal to 1.7% of 80% of the net revenue realized under this Act
8for the second preceding month. Beginning April 1, 2000, this
9transfer is no longer required and shall not be made.
10    Net revenue realized for a month shall be the revenue
11collected by the State pursuant to this Act, less the amount
12paid out during that month as refunds to taxpayers for
13overpayment of liability.
14(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1598-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1698-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
178-19-16.)
 
18    (35 ILCS 110/17)  (from Ch. 120, par. 439.47)
19    Sec. 17. If it shall appear that an amount of tax or
20penalty or interest has been paid in error hereunder to the
21Department by a purchaser, as distinguished from the
22serviceman, whether such amount be paid through a mistake of
23fact or an error of law, such purchaser may file a claim for
24credit or refund with the Department. If it shall appear that
25an amount of tax or penalty or interest has been paid in error

 

 

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1to the Department hereunder by a serviceman who is required or
2authorized to collect and remit the Service Use Tax, whether
3such amount be paid through a mistake of fact or an error of
4law, such serviceman may file a claim for credit or refund with
5the Department, provided that no credit shall be allowed or
6refund made for any amount paid by any such serviceman unless
7it shall appear that he bore the burden of such amount and did
8not shift the burden thereof to anyone else (as in the case of
9a duplicated tax payment which the serviceman made to the
10Department and did not collect from anyone else), or unless it
11shall appear that he or his legal representative has
12unconditionally repaid such amount to his vendee (1) who bore
13the burden thereof and has not shifted such burden directly or
14indirectly in any manner whatsoever; (2) who, if he has shifted
15such burden, has repaid unconditionally such amount to his own
16vendee, and (3) who is not entitled to receive any
17reimbursement therefor from any other source than from his
18vendor, nor to be relieved of such burden in any other manner
19whatsoever. If it shall appear that an amount of tax has been
20paid in error hereunder by the purchaser to a serviceman, who
21retained such tax as reimbursement for his tax liability on the
22same sale of service under the Service Occupation Tax Act, and
23who paid such tax as required by the Service Occupation Tax
24Act, whether such amount be paid through a mistake of fact or
25an error of law, the procedure for recovering such tax shall be
26that prescribed in Sections 17, 18, 19 and 20 of the Service

 

 

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1Occupation Tax Act.
2    Any credit or refund that is allowed under this Section
3shall bear interest at the rate and in the manner specified in
4the Uniform Penalty and Interest Act.
5    Any claim filed hereunder shall be filed upon a form
6prescribed and furnished by the Department. The claim shall be
7signed by the claimant (or by the claimant's legal
8representative if the claimant shall have died or become a
9person under legal disability), or by a duly authorized agent
10of the claimant or his or her legal representative.
11    A claim for credit or refund shall be considered to have
12been filed with the Department on the date upon which it is
13received by the Department. Upon receipt of any claim for
14credit or refund filed under this Act, any officer or employee
15of the Department, authorized in writing by the Director of
16Revenue to acknowledge receipt of such claims on behalf of the
17Department, shall execute on behalf of the Department, and
18shall deliver or mail to the claimant or his duly authorized
19agent, a written receipt, acknowledging that the claim has been
20filed with the Department, describing the claim in sufficient
21detail to identify it and stating the date upon which the claim
22was received by the Department. Such written receipt shall be
23prima facie evidence that the Department received the claim
24described in such receipt and shall be prima facie evidence of
25the date when such claim was received by the Department. In the
26absence of such a written receipt, the records of the

 

 

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1Department as to when the claim was received by the Department,
2or as to whether or not the claim was received at all by the
3Department, shall be deemed to be prima facie correct upon
4these questions in the event of any dispute between the
5claimant (or his or her legal representative) and the
6Department concerning these questions.
7    In case the Department determines that the claimant is
8entitled to a refund, such refund shall be made only from the
9Aviation Fuel Sales Tax Refund Fund or from such appropriation
10as may be available for that purpose, as appropriate. If it
11appears unlikely that the amount available appropriated would
12permit everyone having a claim allowed during the period
13covered by such appropriation or from the Aviation Fuel Sales
14Tax Refund Fund, as appropriate, to elect to receive a cash
15refund, the Department, by rule or regulation, shall provide
16for the payment of refunds in hardship cases and shall define
17what types of cases qualify as hardship cases.
18(Source: P.A. 87-205.)
 
19    Section 20. The Service Occupation Tax Act is amended by
20changing Sections 9 and 17 as follows:
 
21    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
22    Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax at the time when he is required to file his return

 

 

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1for the period during which such tax was collectible, less a
2discount of 2.1% prior to January 1, 1990, and 1.75% on and
3after January 1, 1990, or $5 per calendar year, whichever is
4greater, which is allowed to reimburse the serviceman for
5expenses incurred in collecting the tax, keeping records,
6preparing and filing returns, remitting the tax and supplying
7data to the Department on request. The discount under this
8Section is not allowed for taxes paid on aviation fuel that are
9deposited into the State Aviation Program Fund under this Act.
10The Department may disallow the discount for servicemen whose
11certificate of registration is revoked at the time the return
12is filed, but only if the Department's decision to revoke the
13certificate of registration has become final.
14    Where such tangible personal property is sold under a
15conditional sales contract, or under any other form of sale
16wherein the payment of the principal sum, or a part thereof, is
17extended beyond the close of the period for which the return is
18filed, the serviceman, in collecting the tax may collect, for
19each tax return period, only the tax applicable to the part of
20the selling price actually received during such tax return
21period.
22    Except as provided hereinafter in this Section, on or
23before the twentieth day of each calendar month, such
24serviceman shall file a return for the preceding calendar month
25in accordance with reasonable rules and regulations to be
26promulgated by the Department of Revenue. Such return shall be

 

 

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1filed on a form prescribed by the Department and shall contain
2such information as the Department may reasonably require.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in business as a serviceman in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month, including receipts
15    from charge and time sales, but less all deductions allowed
16    by law;
17        4. The amount of credit provided in Section 2d of this
18    Act;
19        5. The amount of tax due;
20        5-5. The signature of the taxpayer; and
21        6. Such other reasonable information as the Department
22    may require.
23    Beginning on January 1, 2018, each serviceman required or
24authorized to collect the tax herein imposed on aviation fuel
25acquired as an incident to the purchase of a service in this
26State during the preceding calendar month shall, instead of

 

 

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1reporting and paying tax as otherwise required by this Section,
2file an aviation fuel tax return with the Department on or
3before the twentieth day of each calendar month. The
4requirements related to the return shall be as otherwise
5provided in this Section. Notwithstanding any other provisions
6of this Act to the contrary, servicemen transferring aviation
7fuel incident to sales of service shall file all aviation fuel
8tax returns and shall make all aviation fuel tax payments by
9electronic means in the manner and form required by the
10Department. For purposes of this paragraph, "aviation fuel"
11means a product that is intended for use or offered for sale as
12fuel for an aircraft.
13    If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17    Prior to October 1, 2003, and on and after September 1,
182004 a serviceman may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Service Use
20Tax as provided in Section 3-70 of the Service Use Tax Act if
21the purchaser provides the appropriate documentation as
22required by Section 3-70 of the Service Use Tax Act. A
23Manufacturer's Purchase Credit certification, accepted prior
24to October 1, 2003 or on or after September 1, 2004 by a
25serviceman as provided in Section 3-70 of the Service Use Tax
26Act, may be used by that serviceman to satisfy Service

 

 

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1Occupation Tax liability in the amount claimed in the
2certification, not to exceed 6.25% of the receipts subject to
3tax from a qualifying purchase. A Manufacturer's Purchase
4Credit reported on any original or amended return filed under
5this Act after October 20, 2003 for reporting periods prior to
6September 1, 2004 shall be disallowed. Manufacturer's Purchase
7Credit reported on annual returns due on or after January 1,
82005 will be disallowed for periods prior to September 1, 2004.
9No Manufacturer's Purchase Credit may be used after September
1030, 2003 through August 31, 2004 to satisfy any tax liability
11imposed under this Act, including any audit liability.
12    If the serviceman's average monthly tax liability to the
13Department does not exceed $200, the Department may authorize
14his returns to be filed on a quarter annual basis, with the
15return for January, February and March of a given year being
16due by April 20 of such year; with the return for April, May
17and June of a given year being due by July 20 of such year; with
18the return for July, August and September of a given year being
19due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the serviceman's average monthly tax liability to the
23Department does not exceed $50, the Department may authorize
24his returns to be filed on an annual basis, with the return for
25a given year being due by January 20 of the following year.
26    Such quarter annual and annual returns, as to form and

 

 

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1substance, shall be subject to the same requirements as monthly
2returns.
3    Notwithstanding any other provision in this Act concerning
4the time within which a serviceman may file his return, in the
5case of any serviceman who ceases to engage in a kind of
6business which makes him responsible for filing returns under
7this Act, such serviceman shall file a final return under this
8Act with the Department not more than 1 month after
9discontinuing such business.
10    Beginning October 1, 1993, a taxpayer who has an average
11monthly tax liability of $150,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1994, a taxpayer who has
14an average monthly tax liability of $100,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1995, a taxpayer who has
17an average monthly tax liability of $50,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 2000, a taxpayer who has
20an annual tax liability of $200,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. The term "annual tax liability" shall be the
23sum of the taxpayer's liabilities under this Act, and under all
24other State and local occupation and use tax laws administered
25by the Department, for the immediately preceding calendar year.
26The term "average monthly tax liability" means the sum of the

 

 

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1taxpayer's liabilities under this Act, and under all other
2State and local occupation and use tax laws administered by the
3Department, for the immediately preceding calendar year
4divided by 12. Beginning on October 1, 2002, a taxpayer who has
5a tax liability in the amount set forth in subsection (b) of
6Section 2505-210 of the Department of Revenue Law shall make
7all payments required by rules of the Department by electronic
8funds transfer.
9    Before August 1 of each year beginning in 1993, the
10Department shall notify all taxpayers required to make payments
11by electronic funds transfer. All taxpayers required to make
12payments by electronic funds transfer shall make those payments
13for a minimum of one year beginning on October 1.
14    Any taxpayer not required to make payments by electronic
15funds transfer may make payments by electronic funds transfer
16with the permission of the Department.
17    All taxpayers required to make payment by electronic funds
18transfer and any taxpayers authorized to voluntarily make
19payments by electronic funds transfer shall make those payments
20in the manner authorized by the Department.
21    The Department shall adopt such rules as are necessary to
22effectuate a program of electronic funds transfer and the
23requirements of this Section.
24    Where a serviceman collects the tax with respect to the
25selling price of tangible personal property which he sells and
26the purchaser thereafter returns such tangible personal

 

 

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1property and the serviceman refunds the selling price thereof
2to the purchaser, such serviceman shall also refund, to the
3purchaser, the tax so collected from the purchaser. When filing
4his return for the period in which he refunds such tax to the
5purchaser, the serviceman may deduct the amount of the tax so
6refunded by him to the purchaser from any other Service
7Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
8Use Tax which such serviceman may be required to pay or remit
9to the Department, as shown by such return, provided that the
10amount of the tax to be deducted shall previously have been
11remitted to the Department by such serviceman. If the
12serviceman shall not previously have remitted the amount of
13such tax to the Department, he shall be entitled to no
14deduction hereunder upon refunding such tax to the purchaser.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Retailers' Occupation Tax
19Act, the Use Tax Act or the Service Use Tax Act, to furnish all
20the return information required by all said Acts on the one
21form.
22    Where the serviceman has more than one business registered
23with the Department under separate registrations hereunder,
24such serviceman shall file separate returns for each registered
25business.
26    Beginning January 1, 1990, each month the Department shall

 

 

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1pay into the Local Government Tax Fund the revenue realized for
2the preceding month from the 1% tax on sales of food for human
3consumption which is to be consumed off the premises where it
4is sold (other than alcoholic beverages, soft drinks and food
5which has been prepared for immediate consumption) and
6prescription and nonprescription medicines, drugs, medical
7appliances, products classified as Class III medical devices by
8the United States Food and Drug Administration that are used
9for cancer treatment pursuant to a prescription, as well as any
10accessories and components related to those devices, and
11insulin, urine testing materials, syringes and needles used by
12diabetics.
13    Beginning January 1, 1990, each month the Department shall
14pay into the County and Mass Transit District Fund 4% of the
15revenue realized for the preceding month from the 6.25% general
16rate on sales of tangible personal property other than aviation
17fuel sold on or after December 1, 2017. This exception for
18aviation fuel only applies for so long as the revenue use
19requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
20binding on the State.
21    For aviation fuel sold on or after December 1, 2017, each
22month the Department shall pay into the State Aviation Program
23Fund 4% of the net revenue realized for the preceding month
24from the 6.25% general rate on the selling price of aviation
25fuel, less an amount estimated by the Department to be required
26for refunds of the 4% portion of the tax on aviation fuel under

 

 

HB4076- 75 -LRB100 13312 HLH 27839 b

1this Act, which amount shall be deposited into the Aviation
2Fuel Sales Tax Refund Fund. The Department shall only pay
3moneys into the State Aviation Program Fund and the Aviation
4Fuel Sales Tax Refund Fund under this Act for so long as the
5revenue use requirements of 49 U.S.C. §47107(b) and 49 U.S.C.
6§47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the County and Mass Transit District Fund 20% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the revenue
13realized for the preceding month from the 6.25% general rate on
14transfers of tangible personal property other than aviation
15fuel sold on or after December 1, 2017. This exception for
16aviation fuel only applies for so long as the revenue use
17requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
18binding on the State.
19    For aviation fuel sold on or after December 1, 2017, each
20month the Department shall pay into the State Aviation Program
21Fund 16% of the net revenue realized for the preceding month
22from the 6.25% general rate on the selling price of aviation
23fuel, less an amount estimated by the Department to be required
24for refunds of the 16% portion of the tax on aviation fuel
25under this Act, which amount shall be deposited into the
26Aviation Fuel Sales Tax Refund Fund. The Department shall only

 

 

HB4076- 76 -LRB100 13312 HLH 27839 b

1pay moneys into the State Aviation Program Fund and the
2Aviation Fuel Sales Tax Refund Fund under this Act for so long
3as the revenue use requirements of 49 U.S.C. §47107(b) and 49
4U.S.C. §47133 are binding on the State.
5    Beginning August 1, 2000, each month the Department shall
6pay into the Local Government Tax Fund 80% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of motor fuel and gasohol.
9    Beginning October 1, 2009, each month the Department shall
10pay into the Capital Projects Fund an amount that is equal to
11an amount estimated by the Department to represent 80% of the
12net revenue realized for the preceding month from the sale of
13candy, grooming and hygiene products, and soft drinks that had
14been taxed at a rate of 1% prior to September 1, 2009 but that
15are now taxed at 6.25%.
16    Beginning July 1, 2013, each month the Department shall pay
17into the Underground Storage Tank Fund from the proceeds
18collected under this Act, the Use Tax Act, the Service Use Tax
19Act, and the Retailers' Occupation Tax Act an amount equal to
20the average monthly deficit in the Underground Storage Tank
21Fund during the prior year, as certified annually by the
22Illinois Environmental Protection Agency, but the total
23payment into the Underground Storage Tank Fund under this Act,
24the Use Tax Act, the Service Use Tax Act, and the Retailers'
25Occupation Tax Act shall not exceed $18,000,000 in any State
26fiscal year. As used in this paragraph, the "average monthly

 

 

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1deficit" shall be equal to the difference between the average
2monthly claims for payment by the fund and the average monthly
3revenues deposited into the fund, excluding payments made
4pursuant to this paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, the Service
7Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
8each month the Department shall deposit $500,000 into the State
9Crime Laboratory Fund.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to Section 3
18of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
19Act, Section 9 of the Service Use Tax Act, and Section 9 of the
20Service Occupation Tax Act, such Acts being hereinafter called
21the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
22may be, of moneys being hereinafter called the "Tax Act
23Amount", and (2) the amount transferred to the Build Illinois
24Fund from the State and Local Sales Tax Reform Fund shall be
25less than the Annual Specified Amount (as defined in Section 3
26of the Retailers' Occupation Tax Act), an amount equal to the

 

 

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1difference shall be immediately paid into the Build Illinois
2Fund from other moneys received by the Department pursuant to
3the Tax Acts; and further provided, that if on the last
4business day of any month the sum of (1) the Tax Act Amount
5required to be deposited into the Build Illinois Account in the
6Build Illinois Fund during such month and (2) the amount
7transferred during such month to the Build Illinois Fund from
8the State and Local Sales Tax Reform Fund shall have been less
9than 1/12 of the Annual Specified Amount, an amount equal to
10the difference shall be immediately paid into the Build
11Illinois Fund from other moneys received by the Department
12pursuant to the Tax Acts; and, further provided, that in no
13event shall the payments required under the preceding proviso
14result in aggregate payments into the Build Illinois Fund
15pursuant to this clause (b) for any fiscal year in excess of
16the greater of (i) the Tax Act Amount or (ii) the Annual
17Specified Amount for such fiscal year; and, further provided,
18that the amounts payable into the Build Illinois Fund under
19this clause (b) shall be payable only until such time as the
20aggregate amount on deposit under each trust indenture securing
21Bonds issued and outstanding pursuant to the Build Illinois
22Bond Act is sufficient, taking into account any future
23investment income, to fully provide, in accordance with such
24indenture, for the defeasance of or the payment of the
25principal of, premium, if any, and interest on the Bonds
26secured by such indenture and on any Bonds expected to be

 

 

HB4076- 79 -LRB100 13312 HLH 27839 b

1issued thereafter and all fees and costs payable with respect
2thereto, all as certified by the Director of the Bureau of the
3Budget (now Governor's Office of Management and Budget). If on
4the last business day of any month in which Bonds are
5outstanding pursuant to the Build Illinois Bond Act, the
6aggregate of the moneys deposited in the Build Illinois Bond
7Account in the Build Illinois Fund in such month shall be less
8than the amount required to be transferred in such month from
9the Build Illinois Bond Account to the Build Illinois Bond
10Retirement and Interest Fund pursuant to Section 13 of the
11Build Illinois Bond Act, an amount equal to such deficiency
12shall be immediately paid from other moneys received by the
13Department pursuant to the Tax Acts to the Build Illinois Fund;
14provided, however, that any amounts paid to the Build Illinois
15Fund in any fiscal year pursuant to this sentence shall be
16deemed to constitute payments pursuant to clause (b) of the
17preceding sentence and shall reduce the amount otherwise
18payable for such fiscal year pursuant to clause (b) of the
19preceding sentence. The moneys received by the Department
20pursuant to this Act and required to be deposited into the
21Build Illinois Fund are subject to the pledge, claim and charge
22set forth in Section 12 of the Build Illinois Bond Act.
23    Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

 

 

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1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

 

 

HB4076- 81 -LRB100 13312 HLH 27839 b

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021246,000,000
142022260,000,000
152023275,000,000
162024 275,000,000
172025 275,000,000
182026 279,000,000
192027 292,000,000
202028 307,000,000
212029 322,000,000
222030 338,000,000
232031 350,000,000
242032 350,000,000
25and
26each fiscal year

 

 

HB4076- 82 -LRB100 13312 HLH 27839 b

1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7    Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total Deposit",
19has been deposited.
20    Subject to payment of amounts into the Capital Projects
21Fund, the Build Illinois Fund, and the McCormick Place
22Expansion Project Fund pursuant to the preceding paragraphs or
23in any amendments thereto hereafter enacted, the Department
24shall each month deposit into the Aviation Fuel Sales Tax
25Refund Fund an amount estimated by the Department to be
26required for refunds of the 80% portion of the tax on aviation

 

 

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1fuel under this Act.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

 

 

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1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after the effective date of this
3amendatory Act of the 98th General Assembly, each month, from
4the collections made under Section 9 of the Use Tax Act,
5Section 9 of the Service Use Tax Act, Section 9 of the Service
6Occupation Tax Act, and Section 3 of the Retailers' Occupation
7Tax Act, the Department shall pay into the Tax Compliance and
8Administration Fund, to be used, subject to appropriation, to
9fund additional auditors and compliance personnel at the
10Department of Revenue, an amount equal to 1/12 of 5% of 80% of
11the cash receipts collected during the preceding fiscal year by
12the Audit Bureau of the Department under the Use Tax Act, the
13Service Use Tax Act, the Service Occupation Tax Act, the
14Retailers' Occupation Tax Act, and associated local occupation
15and use taxes administered by the Department (except the amount
16collected on aviation fuel sold on or after December 1, 2017).
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% shall be paid into the General
19Revenue Fund of the State Treasury and 25% shall be reserved in
20a special account and used only for the transfer to the Common
21School Fund as part of the monthly transfer from the General
22Revenue Fund in accordance with Section 8a of the State Finance
23Act.
24    The Department may, upon separate written notice to a
25taxpayer, require the taxpayer to prepare and file with the
26Department on a form prescribed by the Department within not

 

 

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1less than 60 days after receipt of the notice an annual
2information return for the tax year specified in the notice.
3Such annual return to the Department shall include a statement
4of gross receipts as shown by the taxpayer's last Federal
5income tax return. If the total receipts of the business as
6reported in the Federal income tax return do not agree with the
7gross receipts reported to the Department of Revenue for the
8same period, the taxpayer shall attach to his annual return a
9schedule showing a reconciliation of the 2 amounts and the
10reasons for the difference. The taxpayer's annual return to the
11Department shall also disclose the cost of goods sold by the
12taxpayer during the year covered by such return, opening and
13closing inventories of such goods for such year, cost of goods
14used from stock or taken from stock and given away by the
15taxpayer during such year, pay roll information of the
16taxpayer's business during such year and any additional
17reasonable information which the Department deems would be
18helpful in determining the accuracy of the monthly, quarterly
19or annual returns filed by such taxpayer as hereinbefore
20provided for in this Section.
21    If the annual information return required by this Section
22is not filed when and as required, the taxpayer shall be liable
23as follows:
24        (i) Until January 1, 1994, the taxpayer shall be liable
25    for a penalty equal to 1/6 of 1% of the tax due from such
26    taxpayer under this Act during the period to be covered by

 

 

HB4076- 86 -LRB100 13312 HLH 27839 b

1    the annual return for each month or fraction of a month
2    until such return is filed as required, the penalty to be
3    assessed and collected in the same manner as any other
4    penalty provided for in this Act.
5        (ii) On and after January 1, 1994, the taxpayer shall
6    be liable for a penalty as described in Section 3-4 of the
7    Uniform Penalty and Interest Act.
8    The chief executive officer, proprietor, owner or highest
9ranking manager shall sign the annual return to certify the
10accuracy of the information contained therein. Any person who
11willfully signs the annual return containing false or
12inaccurate information shall be guilty of perjury and punished
13accordingly. The annual return form prescribed by the
14Department shall include a warning that the person signing the
15return may be liable for perjury.
16    The foregoing portion of this Section concerning the filing
17of an annual information return shall not apply to a serviceman
18who is not required to file an income tax return with the
19United States Government.
20    As soon as possible after the first day of each month, upon
21certification of the Department of Revenue, the Comptroller
22shall order transferred and the Treasurer shall transfer from
23the General Revenue Fund to the Motor Fuel Tax Fund an amount
24equal to 1.7% of 80% of the net revenue realized under this Act
25for the second preceding month. Beginning April 1, 2000, this
26transfer is no longer required and shall not be made.

 

 

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1    Net revenue realized for a month shall be the revenue
2collected by the State pursuant to this Act, less the amount
3paid out during that month as refunds to taxpayers for
4overpayment of liability.
5    For greater simplicity of administration, it shall be
6permissible for manufacturers, importers and wholesalers whose
7products are sold by numerous servicemen in Illinois, and who
8wish to do so, to assume the responsibility for accounting and
9paying to the Department all tax accruing under this Act with
10respect to such sales, if the servicemen who are affected do
11not make written objection to the Department to this
12arrangement.
13(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1498-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1598-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
168-19-16.)
 
17    (35 ILCS 115/17)  (from Ch. 120, par. 439.117)
18    Sec. 17. If it shall appear that an amount of tax or
19penalty or interest has been paid in error hereunder directly
20to the Department by a serviceman, whether such amount be paid
21through a mistake of fact or an error of law, such serviceman
22may file a claim for credit or refund with the Department. If
23it shall appear that an amount of tax or penalty or interest
24has been paid in error to the Department hereunder by a
25supplier who is required or authorized to collect and remit the

 

 

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1Service Occupation Tax, whether such amount be paid through a
2mistake of fact or an error of law, such supplier may file a
3claim for credit or refund with the Department, provided that
4no credit shall be allowed nor any refund made for any amount
5paid by any such supplier unless it shall appear that he bore
6the burden of such amount and did not shift the burden thereof
7to anyone else (as in the case of a duplicated tax payment
8which the supplier made to the Department and did not collect
9from anyone else), or unless it shall appear that he or his
10legal representative has unconditionally repaid such amount to
11his vendee (1) who bore the burden thereof and has not shifted
12such burden directly or indirectly in any manner whatsoever;
13(2) who, if he has shifted such burden, has repaid
14unconditionally such amount to his own vendee, and (3) who is
15not entitled to receive any reimbursement therefor from any
16other source than from his supplier, nor to be relieved of such
17burden in any other manner whatsoever.
18    Any credit or refund that is allowed under this Section
19shall bear interest at the rate and in the manner specified in
20the Uniform Penalty and Interest Act.
21    Any claim filed hereunder shall be filed upon a form
22prescribed and furnished by the Department. The claim shall be
23signed by the claimant (or by the claimant's legal
24representative if the claimant shall have died or become a
25person under legal disability), or by a duly authorized agent
26of the claimant or his or her legal representative.

 

 

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1    A claim for credit or refund shall be considered to have
2been filed with the Department on the date upon which it is
3received by the Department. Upon receipt of any claim for
4credit or refund filed under this Act, any officer or employee
5of the Department, authorized in writing by the Director of
6Revenue to acknowledge receipt of such claims on behalf of the
7Department, shall execute on behalf of the Department, and
8shall deliver or mail to the claimant or his or her duly
9authorized agent, a written receipt, acknowledging that the
10claim has been filed with the Department, describing the claim
11in sufficient detail to identify it and stating the date upon
12which the claim was received by the Department. Such written
13receipt shall be prima facie evidence that the Department
14received the claim described in such receipt and shall be prima
15facie evidence of the date when such claim was received by the
16Department. In the absence of such a written receipt, the
17records of the Department as to when the claim was received by
18the Department, or as to whether or not the claim was received
19at all by the Department, shall be deemed to be prima facie
20correct upon these questions in the event of any dispute
21between the claimant (or his legal representative) and the
22Department concerning these questions.
23    In case the Department determines that the claimant is
24entitled to a refund, such refund shall be made only from the
25Aviation Fuel Sales Tax Refund Fund or from such appropriation
26as may be available for that purpose, as appropriate. If it

 

 

HB4076- 90 -LRB100 13312 HLH 27839 b

1appears unlikely that the amount available appropriated would
2permit everyone having a claim allowed during the period
3covered by such appropriation or from the Aviation Fuel Sales
4Tax Refund Fund, as appropriate, to elect to receive a cash
5refund, the Department, by rule or regulation, shall provide
6for the payment of refunds in hardship cases and shall define
7what types of cases qualify as hardship cases.
8(Source: P.A. 87-205.)
 
9    Section 25. The Retailers' Occupation Tax Act is amended by
10changing Sections 3, 6, and 11 as follows:
 
11    (35 ILCS 120/3)  (from Ch. 120, par. 442)
12    Sec. 3. Except as provided in this Section, on or before
13the twentieth day of each calendar month, every person engaged
14in the business of selling tangible personal property at retail
15in this State during the preceding calendar month shall file a
16return with the Department, stating:
17        1. The name of the seller;
18        2. His residence address and the address of his
19    principal place of business and the address of the
20    principal place of business (if that is a different
21    address) from which he engages in the business of selling
22    tangible personal property at retail in this State;
23        3. Total amount of receipts received by him during the
24    preceding calendar month or quarter, as the case may be,

 

 

HB4076- 91 -LRB100 13312 HLH 27839 b

1    from sales of tangible personal property, and from services
2    furnished, by him during such preceding calendar month or
3    quarter;
4        4. Total amount received by him during the preceding
5    calendar month or quarter on charge and time sales of
6    tangible personal property, and from services furnished,
7    by him prior to the month or quarter for which the return
8    is filed;
9        5. Deductions allowed by law;
10        6. Gross receipts which were received by him during the
11    preceding calendar month or quarter and upon the basis of
12    which the tax is imposed;
13        7. The amount of credit provided in Section 2d of this
14    Act;
15        8. The amount of tax due;
16        9. The signature of the taxpayer; and
17        10. Such other reasonable information as the
18    Department may require.
19    If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23    Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26    Prior to October 1, 2003, and on and after September 1,

 

 

HB4076- 92 -LRB100 13312 HLH 27839 b

12004 a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's
15Purchaser Credit reported on annual returns due on or after
16January 1, 2005 will be disallowed for periods prior to
17September 1, 2004. No Manufacturer's Purchase Credit may be
18used after September 30, 2003 through August 31, 2004 to
19satisfy any tax liability imposed under this Act, including any
20audit liability.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

HB4076- 93 -LRB100 13312 HLH 27839 b

1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in the business of selling tangible
5    personal property at retail in this State;
6        3. The total amount of taxable receipts received by him
7    during the preceding calendar month from sales of tangible
8    personal property by him during such preceding calendar
9    month, including receipts from charge and time sales, but
10    less all deductions allowed by law;
11        4. The amount of credit provided in Section 2d of this
12    Act;
13        5. The amount of tax due; and
14        6. Such other reasonable information as the Department
15    may require.
16    Beginning on January 1, 2018, every person engaged in the
17business of selling aviation fuel at retail in this State
18during the preceding calendar month shall, instead of reporting
19and paying tax as otherwise required by this Section, file an
20aviation fuel tax return with the Department on or before the
21twentieth day of each calendar month. The requirements related
22to the return shall be as otherwise provided in this Section.
23Notwithstanding any other provisions of this Act to the
24contrary, retailers selling aviation fuel shall file all
25aviation fuel tax returns and shall make all aviation fuel tax
26payments by electronic means in the manner and form required by

 

 

HB4076- 94 -LRB100 13312 HLH 27839 b

1the Department. For purposes of this paragraph, "aviation fuel"
2means a product that is intended for use or offered for sale as
3fuel for an aircraft.
4    Beginning on October 1, 2003, any person who is not a
5licensed distributor, importing distributor, or manufacturer,
6as defined in the Liquor Control Act of 1934, but is engaged in
7the business of selling, at retail, alcoholic liquor shall file
8a statement with the Department of Revenue, in a format and at
9a time prescribed by the Department, showing the total amount
10paid for alcoholic liquor purchased during the preceding month
11and such other information as is reasonably required by the
12Department. The Department may adopt rules to require that this
13statement be filed in an electronic or telephonic format. Such
14rules may provide for exceptions from the filing requirements
15of this paragraph. For the purposes of this paragraph, the term
16"alcoholic liquor" shall have the meaning prescribed in the
17Liquor Control Act of 1934.
18    Beginning on October 1, 2003, every distributor, importing
19distributor, and manufacturer of alcoholic liquor as defined in
20the Liquor Control Act of 1934, shall file a statement with the
21Department of Revenue, no later than the 10th day of the month
22for the preceding month during which transactions occurred, by
23electronic means, showing the total amount of gross receipts
24from the sale of alcoholic liquor sold or distributed during
25the preceding month to purchasers; identifying the purchaser to
26whom it was sold or distributed; the purchaser's tax

 

 

HB4076- 95 -LRB100 13312 HLH 27839 b

1registration number; and such other information reasonably
2required by the Department. A distributor, importing
3distributor, or manufacturer of alcoholic liquor must
4personally deliver, mail, or provide by electronic means to
5each retailer listed on the monthly statement a report
6containing a cumulative total of that distributor's, importing
7distributor's, or manufacturer's total sales of alcoholic
8liquor to that retailer no later than the 10th day of the month
9for the preceding month during which the transaction occurred.
10The distributor, importing distributor, or manufacturer shall
11notify the retailer as to the method by which the distributor,
12importing distributor, or manufacturer will provide the sales
13information. If the retailer is unable to receive the sales
14information by electronic means, the distributor, importing
15distributor, or manufacturer shall furnish the sales
16information by personal delivery or by mail. For purposes of
17this paragraph, the term "electronic means" includes, but is
18not limited to, the use of a secure Internet website, e-mail,
19or facsimile.
20    If a total amount of less than $1 is payable, refundable or
21creditable, such amount shall be disregarded if it is less than
2250 cents and shall be increased to $1 if it is 50 cents or more.
23    Beginning October 1, 1993, a taxpayer who has an average
24monthly tax liability of $150,000 or more shall make all
25payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1994, a taxpayer who has

 

 

HB4076- 96 -LRB100 13312 HLH 27839 b

1an average monthly tax liability of $100,000 or more shall make
2all payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1995, a taxpayer who has
4an average monthly tax liability of $50,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 2000, a taxpayer who has
7an annual tax liability of $200,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. The term "annual tax liability" shall be the
10sum of the taxpayer's liabilities under this Act, and under all
11other State and local occupation and use tax laws administered
12by the Department, for the immediately preceding calendar year.
13The term "average monthly tax liability" shall be the sum of
14the taxpayer's liabilities under this Act, and under all other
15State and local occupation and use tax laws administered by the
16Department, for the immediately preceding calendar year
17divided by 12. Beginning on October 1, 2002, a taxpayer who has
18a tax liability in the amount set forth in subsection (b) of
19Section 2505-210 of the Department of Revenue Law shall make
20all payments required by rules of the Department by electronic
21funds transfer.
22    Before August 1 of each year beginning in 1993, the
23Department shall notify all taxpayers required to make payments
24by electronic funds transfer. All taxpayers required to make
25payments by electronic funds transfer shall make those payments
26for a minimum of one year beginning on October 1.

 

 

HB4076- 97 -LRB100 13312 HLH 27839 b

1    Any taxpayer not required to make payments by electronic
2funds transfer may make payments by electronic funds transfer
3with the permission of the Department.
4    All taxpayers required to make payment by electronic funds
5transfer and any taxpayers authorized to voluntarily make
6payments by electronic funds transfer shall make those payments
7in the manner authorized by the Department.
8    The Department shall adopt such rules as are necessary to
9effectuate a program of electronic funds transfer and the
10requirements of this Section.
11    Any amount which is required to be shown or reported on any
12return or other document under this Act shall, if such amount
13is not a whole-dollar amount, be increased to the nearest
14whole-dollar amount in any case where the fractional part of a
15dollar is 50 cents or more, and decreased to the nearest
16whole-dollar amount where the fractional part of a dollar is
17less than 50 cents.
18    If the retailer is otherwise required to file a monthly
19return and if the retailer's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

 

 

HB4076- 98 -LRB100 13312 HLH 27839 b

1October, November and December of a given year being due by
2January 20 of the following year.
3    If the retailer is otherwise required to file a monthly or
4quarterly return and if the retailer's average monthly tax
5liability with the Department does not exceed $50, the
6Department may authorize his returns to be filed on an annual
7basis, with the return for a given year being due by January 20
8of the following year.
9    Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as monthly
11returns.
12    Notwithstanding any other provision in this Act concerning
13the time within which a retailer may file his return, in the
14case of any retailer who ceases to engage in a kind of business
15which makes him responsible for filing returns under this Act,
16such retailer shall file a final return under this Act with the
17Department not more than one month after discontinuing such
18business.
19    Where the same person has more than one business registered
20with the Department under separate registrations under this
21Act, such person may not file each return that is due as a
22single return covering all such registered businesses, but
23shall file separate returns for each such registered business.
24    In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every retailer selling this kind of

 

 

HB4076- 99 -LRB100 13312 HLH 27839 b

1tangible personal property shall file, with the Department,
2upon a form to be prescribed and supplied by the Department, a
3separate return for each such item of tangible personal
4property which the retailer sells, except that if, in the same
5transaction, (i) a retailer of aircraft, watercraft, motor
6vehicles or trailers transfers more than one aircraft,
7watercraft, motor vehicle or trailer to another aircraft,
8watercraft, motor vehicle retailer or trailer retailer for the
9purpose of resale or (ii) a retailer of aircraft, watercraft,
10motor vehicles, or trailers transfers more than one aircraft,
11watercraft, motor vehicle, or trailer to a purchaser for use as
12a qualifying rolling stock as provided in Section 2-5 of this
13Act, then that seller may report the transfer of all aircraft,
14watercraft, motor vehicles or trailers involved in that
15transaction to the Department on the same uniform
16invoice-transaction reporting return form. For purposes of
17this Section, "watercraft" means a Class 2, Class 3, or Class 4
18watercraft as defined in Section 3-2 of the Boat Registration
19and Safety Act, a personal watercraft, or any boat equipped
20with an inboard motor.
21    Any retailer who sells only motor vehicles, watercraft,
22aircraft, or trailers that are required to be registered with
23an agency of this State, so that all retailers' occupation tax
24liability is required to be reported, and is reported, on such
25transaction reporting returns and who is not otherwise required
26to file monthly or quarterly returns, need not file monthly or

 

 

HB4076- 100 -LRB100 13312 HLH 27839 b

1quarterly returns. However, those retailers shall be required
2to file returns on an annual basis.
3    The transaction reporting return, in the case of motor
4vehicles or trailers that are required to be registered with an
5agency of this State, shall be the same document as the Uniform
6Invoice referred to in Section 5-402 of The Illinois Vehicle
7Code and must show the name and address of the seller; the name
8and address of the purchaser; the amount of the selling price
9including the amount allowed by the retailer for traded-in
10property, if any; the amount allowed by the retailer for the
11traded-in tangible personal property, if any, to the extent to
12which Section 1 of this Act allows an exemption for the value
13of traded-in property; the balance payable after deducting such
14trade-in allowance from the total selling price; the amount of
15tax due from the retailer with respect to such transaction; the
16amount of tax collected from the purchaser by the retailer on
17such transaction (or satisfactory evidence that such tax is not
18due in that particular instance, if that is claimed to be the
19fact); the place and date of the sale; a sufficient
20identification of the property sold; such other information as
21is required in Section 5-402 of The Illinois Vehicle Code, and
22such other information as the Department may reasonably
23require.
24    The transaction reporting return in the case of watercraft
25or aircraft must show the name and address of the seller; the
26name and address of the purchaser; the amount of the selling

 

 

HB4076- 101 -LRB100 13312 HLH 27839 b

1price including the amount allowed by the retailer for
2traded-in property, if any; the amount allowed by the retailer
3for the traded-in tangible personal property, if any, to the
4extent to which Section 1 of this Act allows an exemption for
5the value of traded-in property; the balance payable after
6deducting such trade-in allowance from the total selling price;
7the amount of tax due from the retailer with respect to such
8transaction; the amount of tax collected from the purchaser by
9the retailer on such transaction (or satisfactory evidence that
10such tax is not due in that particular instance, if that is
11claimed to be the fact); the place and date of the sale, a
12sufficient identification of the property sold, and such other
13information as the Department may reasonably require.
14    Such transaction reporting return shall be filed not later
15than 20 days after the day of delivery of the item that is
16being sold, but may be filed by the retailer at any time sooner
17than that if he chooses to do so. The transaction reporting
18return and tax remittance or proof of exemption from the
19Illinois use tax may be transmitted to the Department by way of
20the State agency with which, or State officer with whom the
21tangible personal property must be titled or registered (if
22titling or registration is required) if the Department and such
23agency or State officer determine that this procedure will
24expedite the processing of applications for title or
25registration.
26    With each such transaction reporting return, the retailer

 

 

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1shall remit the proper amount of tax due (or shall submit
2satisfactory evidence that the sale is not taxable if that is
3the case), to the Department or its agents, whereupon the
4Department shall issue, in the purchaser's name, a use tax
5receipt (or a certificate of exemption if the Department is
6satisfied that the particular sale is tax exempt) which such
7purchaser may submit to the agency with which, or State officer
8with whom, he must title or register the tangible personal
9property that is involved (if titling or registration is
10required) in support of such purchaser's application for an
11Illinois certificate or other evidence of title or registration
12to such tangible personal property.
13    No retailer's failure or refusal to remit tax under this
14Act precludes a user, who has paid the proper tax to the
15retailer, from obtaining his certificate of title or other
16evidence of title or registration (if titling or registration
17is required) upon satisfying the Department that such user has
18paid the proper tax (if tax is due) to the retailer. The
19Department shall adopt appropriate rules to carry out the
20mandate of this paragraph.
21    If the user who would otherwise pay tax to the retailer
22wants the transaction reporting return filed and the payment of
23the tax or proof of exemption made to the Department before the
24retailer is willing to take these actions and such user has not
25paid the tax to the retailer, such user may certify to the fact
26of such delay by the retailer and may (upon the Department

 

 

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1being satisfied of the truth of such certification) transmit
2the information required by the transaction reporting return
3and the remittance for tax or proof of exemption directly to
4the Department and obtain his tax receipt or exemption
5determination, in which event the transaction reporting return
6and tax remittance (if a tax payment was required) shall be
7credited by the Department to the proper retailer's account
8with the Department, but without the 2.1% or 1.75% discount
9provided for in this Section being allowed. When the user pays
10the tax directly to the Department, he shall pay the tax in the
11same amount and in the same form in which it would be remitted
12if the tax had been remitted to the Department by the retailer.
13    Refunds made by the seller during the preceding return
14period to purchasers, on account of tangible personal property
15returned to the seller, shall be allowed as a deduction under
16subdivision 5 of his monthly or quarterly return, as the case
17may be, in case the seller had theretofore included the
18receipts from the sale of such tangible personal property in a
19return filed by him and had paid the tax imposed by this Act
20with respect to such receipts.
21    Where the seller is a corporation, the return filed on
22behalf of such corporation shall be signed by the president,
23vice-president, secretary or treasurer or by the properly
24accredited agent of such corporation.
25    Where the seller is a limited liability company, the return
26filed on behalf of the limited liability company shall be

 

 

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1signed by a manager, member, or properly accredited agent of
2the limited liability company.
3    Except as provided in this Section, the retailer filing the
4return under this Section shall, at the time of filing such
5return, pay to the Department the amount of tax imposed by this
6Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
7on and after January 1, 1990, or $5 per calendar year,
8whichever is greater, which is allowed to reimburse the
9retailer for the expenses incurred in keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. The discount under this
12Section is not allowed for taxes paid on aviation fuel that are
13deposited into the State Aviation Program Fund under this Act.
14Any prepayment made pursuant to Section 2d of this Act shall be
15included in the amount on which such 2.1% or 1.75% discount is
16computed. In the case of retailers who report and pay the tax
17on a transaction by transaction basis, as provided in this
18Section, such discount shall be taken with each such tax
19remittance instead of when such retailer files his periodic
20return. The Department may disallow the discount for retailers
21whose certificate of registration is revoked at the time the
22return is filed, but only if the Department's decision to
23revoke the certificate of registration has become final.
24    Before October 1, 2000, if the taxpayer's average monthly
25tax liability to the Department under this Act, the Use Tax
26Act, the Service Occupation Tax Act, and the Service Use Tax

 

 

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1Act, excluding any liability for prepaid sales tax to be
2remitted in accordance with Section 2d of this Act, was $10,000
3or more during the preceding 4 complete calendar quarters, he
4shall file a return with the Department each month by the 20th
5day of the month next following the month during which such tax
6liability is incurred and shall make payments to the Department
7on or before the 7th, 15th, 22nd and last day of the month
8during which such liability is incurred. On and after October
91, 2000, if the taxpayer's average monthly tax liability to the
10Department under this Act, the Use Tax Act, the Service
11Occupation Tax Act, and the Service Use Tax Act, excluding any
12liability for prepaid sales tax to be remitted in accordance
13with Section 2d of this Act, was $20,000 or more during the
14preceding 4 complete calendar quarters, he shall file a return
15with the Department each month by the 20th day of the month
16next following the month during which such tax liability is
17incurred and shall make payment to the Department on or before
18the 7th, 15th, 22nd and last day of the month during which such
19liability is incurred. If the month during which such tax
20liability is incurred began prior to January 1, 1985, each
21payment shall be in an amount equal to 1/4 of the taxpayer's
22actual liability for the month or an amount set by the
23Department not to exceed 1/4 of the average monthly liability
24of the taxpayer to the Department for the preceding 4 complete
25calendar quarters (excluding the month of highest liability and
26the month of lowest liability in such 4 quarter period). If the

 

 

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1month during which such tax liability is incurred begins on or
2after January 1, 1985 and prior to January 1, 1987, each
3payment shall be in an amount equal to 22.5% of the taxpayer's
4actual liability for the month or 27.5% of the taxpayer's
5liability for the same calendar month of the preceding year. If
6the month during which such tax liability is incurred begins on
7or after January 1, 1987 and prior to January 1, 1988, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 26.25% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1988, and prior to January 1, 1989, or
13begins on or after January 1, 1996, each payment shall be in an
14amount equal to 22.5% of the taxpayer's actual liability for
15the month or 25% of the taxpayer's liability for the same
16calendar month of the preceding year. If the month during which
17such tax liability is incurred begins on or after January 1,
181989, and prior to January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year or 100% of the taxpayer's
22actual liability for the quarter monthly reporting period. The
23amount of such quarter monthly payments shall be credited
24against the final tax liability of the taxpayer's return for
25that month. Before October 1, 2000, once applicable, the
26requirement of the making of quarter monthly payments to the

 

 

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1Department by taxpayers having an average monthly tax liability
2of $10,000 or more as determined in the manner provided above
3shall continue until such taxpayer's average monthly liability
4to the Department during the preceding 4 complete calendar
5quarters (excluding the month of highest liability and the
6month of lowest liability) is less than $9,000, or until such
7taxpayer's average monthly liability to the Department as
8computed for each calendar quarter of the 4 preceding complete
9calendar quarter period is less than $10,000. However, if a
10taxpayer can show the Department that a substantial change in
11the taxpayer's business has occurred which causes the taxpayer
12to anticipate that his average monthly tax liability for the
13reasonably foreseeable future will fall below the $10,000
14threshold stated above, then such taxpayer may petition the
15Department for a change in such taxpayer's reporting status. On
16and after October 1, 2000, once applicable, the requirement of
17the making of quarter monthly payments to the Department by
18taxpayers having an average monthly tax liability of $20,000 or
19more as determined in the manner provided above shall continue
20until such taxpayer's average monthly liability to the
21Department during the preceding 4 complete calendar quarters
22(excluding the month of highest liability and the month of
23lowest liability) is less than $19,000 or until such taxpayer's
24average monthly liability to the Department as computed for
25each calendar quarter of the 4 preceding complete calendar
26quarter period is less than $20,000. However, if a taxpayer can

 

 

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1show the Department that a substantial change in the taxpayer's
2business has occurred which causes the taxpayer to anticipate
3that his average monthly tax liability for the reasonably
4foreseeable future will fall below the $20,000 threshold stated
5above, then such taxpayer may petition the Department for a
6change in such taxpayer's reporting status. The Department
7shall change such taxpayer's reporting status unless it finds
8that such change is seasonal in nature and not likely to be
9long term. If any such quarter monthly payment is not paid at
10the time or in the amount required by this Section, then the
11taxpayer shall be liable for penalties and interest on the
12difference between the minimum amount due as a payment and the
13amount of such quarter monthly payment actually and timely
14paid, except insofar as the taxpayer has previously made
15payments for that month to the Department in excess of the
16minimum payments previously due as provided in this Section.
17The Department shall make reasonable rules and regulations to
18govern the quarter monthly payment amount and quarter monthly
19payment dates for taxpayers who file on other than a calendar
20monthly basis.
21    The provisions of this paragraph apply before October 1,
222001. Without regard to whether a taxpayer is required to make
23quarter monthly payments as specified above, any taxpayer who
24is required by Section 2d of this Act to collect and remit
25prepaid taxes and has collected prepaid taxes which average in
26excess of $25,000 per month during the preceding 2 complete

 

 

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1calendar quarters, shall file a return with the Department as
2required by Section 2f and shall make payments to the
3Department on or before the 7th, 15th, 22nd and last day of the
4month during which such liability is incurred. If the month
5during which such tax liability is incurred began prior to
6September 1, 1985 (the effective date of Public Act 84-221)
7this amendatory Act of 1985, each payment shall be in an amount
8not less than 22.5% of the taxpayer's actual liability under
9Section 2d. If the month during which such tax liability is
10incurred begins on or after January 1, 1986, each payment shall
11be in an amount equal to 22.5% of the taxpayer's actual
12liability for the month or 27.5% of the taxpayer's liability
13for the same calendar month of the preceding calendar year. If
14the month during which such tax liability is incurred begins on
15or after January 1, 1987, each payment shall be in an amount
16equal to 22.5% of the taxpayer's actual liability for the month
17or 26.25% of the taxpayer's liability for the same calendar
18month of the preceding year. The amount of such quarter monthly
19payments shall be credited against the final tax liability of
20the taxpayer's return for that month filed under this Section
21or Section 2f, as the case may be. Once applicable, the
22requirement of the making of quarter monthly payments to the
23Department pursuant to this paragraph shall continue until such
24taxpayer's average monthly prepaid tax collections during the
25preceding 2 complete calendar quarters is $25,000 or less. If
26any such quarter monthly payment is not paid at the time or in

 

 

HB4076- 110 -LRB100 13312 HLH 27839 b

1the amount required, the taxpayer shall be liable for penalties
2and interest on such difference, except insofar as the taxpayer
3has previously made payments for that month in excess of the
4minimum payments previously due.
5    The provisions of this paragraph apply on and after October
61, 2001. Without regard to whether a taxpayer is required to
7make quarter monthly payments as specified above, any taxpayer
8who is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes that average in
10excess of $20,000 per month during the preceding 4 complete
11calendar quarters shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which the liability is incurred. Each payment
15shall be in an amount equal to 22.5% of the taxpayer's actual
16liability for the month or 25% of the taxpayer's liability for
17the same calendar month of the preceding year. The amount of
18the quarter monthly payments shall be credited against the
19final tax liability of the taxpayer's return for that month
20filed under this Section or Section 2f, as the case may be.
21Once applicable, the requirement of the making of quarter
22monthly payments to the Department pursuant to this paragraph
23shall continue until the taxpayer's average monthly prepaid tax
24collections during the preceding 4 complete calendar quarters
25(excluding the month of highest liability and the month of
26lowest liability) is less than $19,000 or until such taxpayer's

 

 

HB4076- 111 -LRB100 13312 HLH 27839 b

1average monthly liability to the Department as computed for
2each calendar quarter of the 4 preceding complete calendar
3quarters is less than $20,000. If any such quarter monthly
4payment is not paid at the time or in the amount required, the
5taxpayer shall be liable for penalties and interest on such
6difference, except insofar as the taxpayer has previously made
7payments for that month in excess of the minimum payments
8previously due.
9    If any payment provided for in this Section exceeds the
10taxpayer's liabilities under this Act, the Use Tax Act, the
11Service Occupation Tax Act and the Service Use Tax Act, as
12shown on an original monthly return, the Department shall, if
13requested by the taxpayer, issue to the taxpayer a credit
14memorandum no later than 30 days after the date of payment. The
15credit evidenced by such credit memorandum may be assigned by
16the taxpayer to a similar taxpayer under this Act, the Use Tax
17Act, the Service Occupation Tax Act or the Service Use Tax Act,
18in accordance with reasonable rules and regulations to be
19prescribed by the Department. If no such request is made, the
20taxpayer may credit such excess payment against tax liability
21subsequently to be remitted to the Department under this Act,
22the Use Tax Act, the Service Occupation Tax Act or the Service
23Use Tax Act, in accordance with reasonable rules and
24regulations prescribed by the Department. If the Department
25subsequently determined that all or any part of the credit
26taken was not actually due to the taxpayer, the taxpayer's 2.1%

 

 

HB4076- 112 -LRB100 13312 HLH 27839 b

1and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
2of the difference between the credit taken and that actually
3due, and that taxpayer shall be liable for penalties and
4interest on such difference.
5    If a retailer of motor fuel is entitled to a credit under
6Section 2d of this Act which exceeds the taxpayer's liability
7to the Department under this Act for the month which the
8taxpayer is filing a return, the Department shall issue the
9taxpayer a credit memorandum for the excess.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund, a special fund in the
12State treasury which is hereby created, the net revenue
13realized for the preceding month from the 1% tax on sales of
14food for human consumption which is to be consumed off the
15premises where it is sold (other than alcoholic beverages, soft
16drinks and food which has been prepared for immediate
17consumption) and prescription and nonprescription medicines,
18drugs, medical appliances, products classified as Class III
19medical devices by the United States Food and Drug
20Administration that are used for cancer treatment pursuant to a
21prescription, as well as any accessories and components related
22to those devices, and insulin, urine testing materials,
23syringes and needles used by diabetics.
24    Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund, a special
26fund in the State treasury which is hereby created, 4% of the

 

 

HB4076- 113 -LRB100 13312 HLH 27839 b

1net revenue realized for the preceding month from the 6.25%
2general rate other than aviation fuel sold on or after December
31, 2017. This exception for aviation fuel only applies for so
4long as the revenue use requirements of 49 U.S.C. §47107(b) and
549 U.S.C. §47133 are binding on the State.
6    For aviation fuel sold on or after December 1, 2017, each
7month the Department shall pay into the State Aviation Program
8Fund 4% of the net revenue realized for the preceding month
9from the 6.25% general rate on the selling price of aviation
10fuel, less an amount estimated by the Department to be required
11for refunds of the 4% portion of the tax on aviation fuel under
12this Act, which amount shall be deposited into the Aviation
13fuel Sales Tax Refund Fund. The Department shall only pay
14moneys into the State Aviation Program Fund and the Aviation
15Fuel Sales Tax Refund Fund under this Act for so long as the
16revenue use requirements of 49 U.S.C. §47107(b) and 49 U.S.C.
17§47133 are binding on the State.
18    Beginning August 1, 2000, each month the Department shall
19pay into the County and Mass Transit District Fund 20% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol. Beginning
22September 1, 2010, each month the Department shall pay into the
23County and Mass Transit District Fund 20% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of sales tax holiday items.
26    Beginning January 1, 1990, each month the Department shall

 

 

HB4076- 114 -LRB100 13312 HLH 27839 b

1pay into the Local Government Tax Fund 16% of the net revenue
2realized for the preceding month from the 6.25% general rate on
3the selling price of tangible personal property other than
4aviation fuel sold on or after December 1, 2017. This exception
5for aviation fuel only applies for so long as the revenue use
6requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
7binding on the State.
8    For aviation fuel sold on or after December 1, 2017, each
9month the Department shall pay into the State Aviation Program
10Fund 16% of the net revenue realized for the preceding month
11from the 6.25% general rate on the selling price of aviation
12fuel, less an amount estimated by the Department to be required
13for refunds of the 16% portion of the tax on aviation fuel
14under this Act, which amount shall be deposited into the
15Aviation fuel Sales Tax Refund Fund. The Department shall only
16pay moneys into the State Aviation Program Fund and the
17Aviation Fuel Sales Tax Refund Fund under this Act for so long
18as the revenue use requirements of 49 U.S.C. §47107(b) and 49
19U.S.C. §47133 are binding on the State.
20    Beginning August 1, 2000, each month the Department shall
21pay into the Local Government Tax Fund 80% of the net revenue
22realized for the preceding month from the 1.25% rate on the
23selling price of motor fuel and gasohol. Beginning September 1,
242010, each month the Department shall pay into the Local
25Government Tax Fund 80% of the net revenue realized for the
26preceding month from the 1.25% rate on the selling price of

 

 

HB4076- 115 -LRB100 13312 HLH 27839 b

1sales tax holiday items.
2    Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9    Beginning July 1, 2011, each month the Department shall pay
10into the Clean Air Act Permit Fund 80% of the net revenue
11realized for the preceding month from the 6.25% general rate on
12the selling price of sorbents used in Illinois in the process
13of sorbent injection as used to comply with the Environmental
14Protection Act or the federal Clean Air Act, but the total
15payment into the Clean Air Act Permit Fund under this Act and
16the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
17    Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Use Tax Act, the Service Use Tax
20Act, and the Service Occupation Tax Act an amount equal to the
21average monthly deficit in the Underground Storage Tank Fund
22during the prior year, as certified annually by the Illinois
23Environmental Protection Agency, but the total payment into the
24Underground Storage Tank Fund under this Act, the Use Tax Act,
25the Service Use Tax Act, and the Service Occupation Tax Act
26shall not exceed $18,000,000 in any State fiscal year. As used

 

 

HB4076- 116 -LRB100 13312 HLH 27839 b

1in this paragraph, the "average monthly deficit" shall be equal
2to the difference between the average monthly claims for
3payment by the fund and the average monthly revenues deposited
4into the fund, excluding payments made pursuant to this
5paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under the Use Tax Act, the Service
8Use Tax Act, the Service Occupation Tax Act, and this Act, each
9month the Department shall deposit $500,000 into the State
10Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to this Act,
19Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
20Act, and Section 9 of the Service Occupation Tax Act, such Acts
21being hereinafter called the "Tax Acts" and such aggregate of
222.2% or 3.8%, as the case may be, of moneys being hereinafter
23called the "Tax Act Amount", and (2) the amount transferred to
24the Build Illinois Fund from the State and Local Sales Tax
25Reform Fund shall be less than the Annual Specified Amount (as
26hereinafter defined), an amount equal to the difference shall

 

 

HB4076- 117 -LRB100 13312 HLH 27839 b

1be immediately paid into the Build Illinois Fund from other
2moneys received by the Department pursuant to the Tax Acts; the
3"Annual Specified Amount" means the amounts specified below for
4fiscal years 1986 through 1993:
5Fiscal YearAnnual Specified Amount
61986$54,800,000
71987$76,650,000
81988$80,480,000
91989$88,510,000
101990$115,330,000
111991$145,470,000
121992$182,730,000
131993$206,520,000;
14and means the Certified Annual Debt Service Requirement (as
15defined in Section 13 of the Build Illinois Bond Act) or the
16Tax Act Amount, whichever is greater, for fiscal year 1994 and
17each fiscal year thereafter; and further provided, that if on
18the last business day of any month the sum of (1) the Tax Act
19Amount required to be deposited into the Build Illinois Bond
20Account in the Build Illinois Fund during such month and (2)
21the amount transferred to the Build Illinois Fund from the
22State and Local Sales Tax Reform Fund shall have been less than
231/12 of the Annual Specified Amount, an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and, further provided, that in no event shall the

 

 

HB4076- 118 -LRB100 13312 HLH 27839 b

1payments required under the preceding proviso result in
2aggregate payments into the Build Illinois Fund pursuant to
3this clause (b) for any fiscal year in excess of the greater of
4(i) the Tax Act Amount or (ii) the Annual Specified Amount for
5such fiscal year. The amounts payable into the Build Illinois
6Fund under clause (b) of the first sentence in this paragraph
7shall be payable only until such time as the aggregate amount
8on deposit under each trust indenture securing Bonds issued and
9outstanding pursuant to the Build Illinois Bond Act is
10sufficient, taking into account any future investment income,
11to fully provide, in accordance with such indenture, for the
12defeasance of or the payment of the principal of, premium, if
13any, and interest on the Bonds secured by such indenture and on
14any Bonds expected to be issued thereafter and all fees and
15costs payable with respect thereto, all as certified by the
16Director of the Bureau of the Budget (now Governor's Office of
17Management and Budget). If on the last business day of any
18month in which Bonds are outstanding pursuant to the Build
19Illinois Bond Act, the aggregate of moneys deposited in the
20Build Illinois Bond Account in the Build Illinois Fund in such
21month shall be less than the amount required to be transferred
22in such month from the Build Illinois Bond Account to the Build
23Illinois Bond Retirement and Interest Fund pursuant to Section
2413 of the Build Illinois Bond Act, an amount equal to such
25deficiency shall be immediately paid from other moneys received
26by the Department pursuant to the Tax Acts to the Build

 

 

HB4076- 119 -LRB100 13312 HLH 27839 b

1Illinois Fund; provided, however, that any amounts paid to the
2Build Illinois Fund in any fiscal year pursuant to this
3sentence shall be deemed to constitute payments pursuant to
4clause (b) of the first sentence of this paragraph and shall
5reduce the amount otherwise payable for such fiscal year
6pursuant to that clause (b). The moneys received by the
7Department pursuant to this Act and required to be deposited
8into the Build Illinois Fund are subject to the pledge, claim
9and charge set forth in Section 12 of the Build Illinois Bond
10Act.
11    Subject to payment of amounts into the Build Illinois Fund
12as provided in the preceding paragraph or in any amendment
13thereto hereafter enacted, the following specified monthly
14installment of the amount requested in the certificate of the
15Chairman of the Metropolitan Pier and Exposition Authority
16provided under Section 8.25f of the State Finance Act, but not
17in excess of sums designated as "Total Deposit", shall be
18deposited in the aggregate from collections under Section 9 of
19the Use Tax Act, Section 9 of the Service Use Tax Act, Section
209 of the Service Occupation Tax Act, and Section 3 of the
21Retailers' Occupation Tax Act into the McCormick Place
22Expansion Project Fund in the specified fiscal years.
23Fiscal YearTotal Deposit
241993         $0
251994 53,000,000

 

 

HB4076- 120 -LRB100 13312 HLH 27839 b

11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

 

 

HB4076- 121 -LRB100 13312 HLH 27839 b

12021246,000,000
22022260,000,000
32023275,000,000
42024 275,000,000
52025 275,000,000
62026 279,000,000
72027 292,000,000
82028 307,000,000
92029 322,000,000
102030 338,000,000
112031 350,000,000
122032 350,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

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1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
8    Subject to payment of amounts into the Capital Projects
9Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
10Fund, and the McCormick Place Expansion Project Fund pursuant
11to the preceding paragraphs or in any amendments thereto
12hereafter enacted, the Department shall each month deposit into
13the Aviation Fuel Sales Tax Refund Fund an amount estimated by
14the Department to be required for refunds of the 80% portion of
15the tax on aviation fuel under this Act.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois Tax
21Increment Fund 0.27% of 80% of the net revenue realized for the
22preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24    Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

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1enacted, beginning with the receipt of the first report of
2taxes paid by an eligible business and continuing for a 25-year
3period, the Department shall each month pay into the Energy
4Infrastructure Fund 80% of the net revenue realized from the
56.25% general rate on the selling price of Illinois-mined coal
6that was sold to an eligible business. For purposes of this
7paragraph, the term "eligible business" means a new electric
8generating facility certified pursuant to Section 605-332 of
9the Department of Commerce and Economic Opportunity Law of the
10Civil Administrative Code of Illinois.
11    Subject to payment of amounts into the Build Illinois Fund,
12the McCormick Place Expansion Project Fund, the Illinois Tax
13Increment Fund, and the Energy Infrastructure Fund pursuant to
14the preceding paragraphs or in any amendments to this Section
15hereafter enacted, beginning on the first day of the first
16calendar month to occur on or after August 26, 2014 (the
17effective date of Public Act 98-1098) this amendatory Act of
18the 98th General Assembly, each month, from the collections
19made under Section 9 of the Use Tax Act, Section 9 of the
20Service Use Tax Act, Section 9 of the Service Occupation Tax
21Act, and Section 3 of the Retailers' Occupation Tax Act, the
22Department shall pay into the Tax Compliance and Administration
23Fund, to be used, subject to appropriation, to fund additional
24auditors and compliance personnel at the Department of Revenue,
25an amount equal to 1/12 of 5% of 80% of the cash receipts
26collected during the preceding fiscal year by the Audit Bureau

 

 

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1of the Department under the Use Tax Act, the Service Use Tax
2Act, the Service Occupation Tax Act, the Retailers' Occupation
3Tax Act, and associated local occupation and use taxes
4administered by the Department (except the amount collected on
5aviation fuel sold on or after December 1, 2017).
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the State
8Treasury and 25% shall be reserved in a special account and
9used only for the transfer to the Common School Fund as part of
10the monthly transfer from the General Revenue Fund in
11accordance with Section 8a of the State Finance Act.
12    The Department may, upon separate written notice to a
13taxpayer, require the taxpayer to prepare and file with the
14Department on a form prescribed by the Department within not
15less than 60 days after receipt of the notice an annual
16information return for the tax year specified in the notice.
17Such annual return to the Department shall include a statement
18of gross receipts as shown by the retailer's last Federal
19income tax return. If the total receipts of the business as
20reported in the Federal income tax return do not agree with the
21gross receipts reported to the Department of Revenue for the
22same period, the retailer shall attach to his annual return a
23schedule showing a reconciliation of the 2 amounts and the
24reasons for the difference. The retailer's annual return to the
25Department shall also disclose the cost of goods sold by the
26retailer during the year covered by such return, opening and

 

 

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1closing inventories of such goods for such year, costs of goods
2used from stock or taken from stock and given away by the
3retailer during such year, payroll information of the
4retailer's business during such year and any additional
5reasonable information which the Department deems would be
6helpful in determining the accuracy of the monthly, quarterly
7or annual returns filed by such retailer as provided for in
8this Section.
9    If the annual information return required by this Section
10is not filed when and as required, the taxpayer shall be liable
11as follows:
12        (i) Until January 1, 1994, the taxpayer shall be liable
13    for a penalty equal to 1/6 of 1% of the tax due from such
14    taxpayer under this Act during the period to be covered by
15    the annual return for each month or fraction of a month
16    until such return is filed as required, the penalty to be
17    assessed and collected in the same manner as any other
18    penalty provided for in this Act.
19        (ii) On and after January 1, 1994, the taxpayer shall
20    be liable for a penalty as described in Section 3-4 of the
21    Uniform Penalty and Interest Act.
22    The chief executive officer, proprietor, owner or highest
23ranking manager shall sign the annual return to certify the
24accuracy of the information contained therein. Any person who
25willfully signs the annual return containing false or
26inaccurate information shall be guilty of perjury and punished

 

 

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1accordingly. The annual return form prescribed by the
2Department shall include a warning that the person signing the
3return may be liable for perjury.
4    The provisions of this Section concerning the filing of an
5annual information return do not apply to a retailer who is not
6required to file an income tax return with the United States
7Government.
8    As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15    Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19    For greater simplicity of administration, manufacturers,
20importers and wholesalers whose products are sold at retail in
21Illinois by numerous retailers, and who wish to do so, may
22assume the responsibility for accounting and paying to the
23Department all tax accruing under this Act with respect to such
24sales, if the retailers who are affected do not make written
25objection to the Department to this arrangement.
26    Any person who promotes, organizes, provides retail

 

 

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1selling space for concessionaires or other types of sellers at
2the Illinois State Fair, DuQuoin State Fair, county fairs,
3local fairs, art shows, flea markets and similar exhibitions or
4events, including any transient merchant as defined by Section
52 of the Transient Merchant Act of 1987, is required to file a
6report with the Department providing the name of the merchant's
7business, the name of the person or persons engaged in
8merchant's business, the permanent address and Illinois
9Retailers Occupation Tax Registration Number of the merchant,
10the dates and location of the event and other reasonable
11information that the Department may require. The report must be
12filed not later than the 20th day of the month next following
13the month during which the event with retail sales was held.
14Any person who fails to file a report required by this Section
15commits a business offense and is subject to a fine not to
16exceed $250.
17    Any person engaged in the business of selling tangible
18personal property at retail as a concessionaire or other type
19of seller at the Illinois State Fair, county fairs, art shows,
20flea markets and similar exhibitions or events, or any
21transient merchants, as defined by Section 2 of the Transient
22Merchant Act of 1987, may be required to make a daily report of
23the amount of such sales to the Department and to make a daily
24payment of the full amount of tax due. The Department shall
25impose this requirement when it finds that there is a
26significant risk of loss of revenue to the State at such an

 

 

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1exhibition or event. Such a finding shall be based on evidence
2that a substantial number of concessionaires or other sellers
3who are not residents of Illinois will be engaging in the
4business of selling tangible personal property at retail at the
5exhibition or event, or other evidence of a significant risk of
6loss of revenue to the State. The Department shall notify
7concessionaires and other sellers affected by the imposition of
8this requirement. In the absence of notification by the
9Department, the concessionaires and other sellers shall file
10their returns as otherwise required in this Section.
11(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1298-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
138-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933,
14eff. 1-27-17; revised 2-3-17.)
 
15    (35 ILCS 120/6)  (from Ch. 120, par. 445)
16    Sec. 6. Credit memorandum or refund. If it appears, after
17claim therefor filed with the Department, that an amount of tax
18or penalty or interest has been paid which was not due under
19this Act, whether as the result of a mistake of fact or an
20error of law, except as hereinafter provided, then the
21Department shall issue a credit memorandum or refund to the
22person who made the erroneous payment or, if that person died
23or became a person under legal disability, to his or her legal
24representative, as such. For purposes of this Section, the tax
25is deemed to be erroneously paid by a retailer when the

 

 

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1manufacturer of a motor vehicle sold by the retailer accepts
2the return of that automobile and refunds to the purchaser the
3selling price of that vehicle as provided in the New Vehicle
4Buyer Protection Act. When a motor vehicle is returned for a
5refund of the purchase price under the New Vehicle Buyer
6Protection Act, the Department shall issue a credit memorandum
7or a refund for the amount of tax paid by the retailer under
8this Act attributable to the initial sale of that vehicle.
9Claims submitted by the retailer are subject to the same
10restrictions and procedures provided for in this Act. If it is
11determined that the Department should issue a credit memorandum
12or refund, the Department may first apply the amount thereof
13against any tax or penalty or interest due or to become due
14under this Act or under the Use Tax Act, the Service Occupation
15Tax Act, the Service Use Tax Act, any local occupation or use
16tax administered by the Department, Section 4 of the Water
17Commission Act of 1985, subsections (b), (c) and (d) of Section
185.01 of the Local Mass Transit District Act, or subsections
19(e), (f) and (g) of Section 4.03 of the Regional Transportation
20Authority Act, from the person who made the erroneous payment.
21If no tax or penalty or interest is due and no proceeding is
22pending to determine whether such person is indebted to the
23Department for tax or penalty or interest, the credit
24memorandum or refund shall be issued to the claimant; or (in
25the case of a credit memorandum) the credit memorandum may be
26assigned and set over by the lawful holder thereof, subject to

 

 

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1reasonable rules of the Department, to any other person who is
2subject to this Act, the Use Tax Act, the Service Occupation
3Tax Act, the Service Use Tax Act, any local occupation or use
4tax administered by the Department, Section 4 of the Water
5Commission Act of 1985, subsections (b), (c) and (d) of Section
65.01 of the Local Mass Transit District Act, or subsections
7(e), (f) and (g) of Section 4.03 of the Regional Transportation
8Authority Act, and the amount thereof applied by the Department
9against any tax or penalty or interest due or to become due
10under this Act or under the Use Tax Act, the Service Occupation
11Tax Act, the Service Use Tax Act, any local occupation or use
12tax administered by the Department, Section 4 of the Water
13Commission Act of 1985, subsections (b), (c) and (d) of Section
145.01 of the Local Mass Transit District Act, or subsections
15(e), (f) and (g) of Section 4.03 of the Regional Transportation
16Authority Act, from such assignee. However, as to any claim for
17credit or refund filed with the Department on and after each
18January 1 and July 1 no amount of tax or penalty or interest
19erroneously paid (either in total or partial liquidation of a
20tax or penalty or amount of interest under this Act) more than
213 years prior to such January 1 and July 1, respectively, shall
22be credited or refunded, except that if both the Department and
23the taxpayer have agreed to an extension of time to issue a
24notice of tax liability as provided in Section 4 of this Act,
25such claim may be filed at any time prior to the expiration of
26the period agreed upon.

 

 

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1    No claim may be allowed for any amount paid to the
2Department, whether paid voluntarily or involuntarily, if paid
3in total or partial liquidation of an assessment which had
4become final before the claim for credit or refund to recover
5the amount so paid is filed with the Department, or if paid in
6total or partial liquidation of a judgment or order of court.
7No credit may be allowed or refund made for any amount paid by
8or collected from any claimant unless it appears (a) that the
9claimant bore the burden of such amount and has not been
10relieved thereof nor reimbursed therefor and has not shifted
11such burden directly or indirectly through inclusion of such
12amount in the price of the tangible personal property sold by
13him or her or in any manner whatsoever; and that no
14understanding or agreement, written or oral, exists whereby he
15or she or his or her legal representative may be relieved of
16the burden of such amount, be reimbursed therefor or may shift
17the burden thereof; or (b) that he or she or his or her legal
18representative has repaid unconditionally such amount to his or
19her vendee (1) who bore the burden thereof and has not shifted
20such burden directly or indirectly, in any manner whatsoever;
21(2) who, if he or she has shifted such burden, has repaid
22unconditionally such amount to his own vendee; and (3) who is
23not entitled to receive any reimbursement therefor from any
24other source than from his or her vendor, nor to be relieved of
25such burden in any manner whatsoever. No credit may be allowed
26or refund made for any amount paid by or collected from any

 

 

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1claimant unless it appears that the claimant has
2unconditionally repaid, to the purchaser, any amount collected
3from the purchaser and retained by the claimant with respect to
4the same transaction under the Use Tax Act.
5    Any credit or refund that is allowed under this Section
6shall bear interest at the rate and in the manner specified in
7the Uniform Penalty and Interest Act.
8    In case the Department determines that the claimant is
9entitled to a refund, such refund shall be made only from the
10Aviation Fuel Sales Tax Refund Fund or from such appropriation
11as may be available for that purpose, as appropriate. If it
12appears unlikely that the amount available appropriated would
13permit everyone having a claim allowed during the period
14covered by such appropriation or from the Aviation Fuel Sales
15Tax Refund Fund, as appropriate, to elect to receive a cash
16refund, the Department, by rule or regulation, shall provide
17for the payment of refunds in hardship cases and shall define
18what types of cases qualify as hardship cases.
19    If a retailer who has failed to pay retailers' occupation
20tax on gross receipts from retail sales is required by the
21Department to pay such tax, such retailer, without filing any
22formal claim with the Department, shall be allowed to take
23credit against such retailers' occupation tax liability to the
24extent, if any, to which such retailer has paid an amount
25equivalent to retailers' occupation tax or has paid use tax in
26error to his or her vendor or vendors of the same tangible

 

 

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1personal property which such retailer bought for resale and did
2not first use before selling it, and no penalty or interest
3shall be charged to such retailer on the amount of such credit.
4However, when such credit is allowed to the retailer by the
5Department, the vendor is precluded from refunding any of that
6tax to the retailer and filing a claim for credit or refund
7with respect thereto with the Department. The provisions of
8this amendatory Act shall be applied retroactively, regardless
9of the date of the transaction.
10(Source: P.A. 91-901, eff. 1-1-01.)
 
11    (35 ILCS 120/11)  (from Ch. 120, par. 450)
12    Sec. 11. All information received by the Department from
13returns filed under this Act, or from any investigation
14conducted under this Act, shall be confidential, except for
15official purposes, and any person who divulges any such
16information in any manner, except in accordance with a proper
17judicial order or as otherwise provided by law, shall be guilty
18of a Class B misdemeanor with a fine not to exceed $7,500.
19    Nothing in this Act prevents the Director of Revenue from
20publishing or making available to the public the names and
21addresses of persons filing returns under this Act, or
22reasonable statistics concerning the operation of the tax by
23grouping the contents of returns so the information in any
24individual return is not disclosed.
25    Nothing in this Act prevents the Director of Revenue from

 

 

HB4076- 134 -LRB100 13312 HLH 27839 b

1divulging to the United States Government or the government of
2any other state, or any officer or agency thereof, for
3exclusively official purposes, information received by the
4Department in administering this Act, provided that such other
5governmental agency agrees to divulge requested tax
6information to the Department.
7    The Department's furnishing of information derived from a
8taxpayer's return or from an investigation conducted under this
9Act to the surety on a taxpayer's bond that has been furnished
10to the Department under this Act, either to provide notice to
11such surety of its potential liability under the bond or, in
12order to support the Department's demand for payment from such
13surety under the bond, is an official purpose within the
14meaning of this Section.
15    The furnishing upon request of information obtained by the
16Department from returns filed under this Act or investigations
17conducted under this Act to the Illinois Liquor Control
18Commission for official use is deemed to be an official purpose
19within the meaning of this Section.
20    Notice to a surety of potential liability shall not be
21given unless the taxpayer has first been notified, not less
22than 10 days prior thereto, of the Department's intent to so
23notify the surety.
24    The furnishing upon request of the Auditor General, or his
25authorized agents, for official use, of returns filed and
26information related thereto under this Act is deemed to be an

 

 

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1official purpose within the meaning of this Section.
2    Where an appeal or a protest has been filed on behalf of a
3taxpayer, the furnishing upon request of the attorney for the
4taxpayer of returns filed by the taxpayer and information
5related thereto under this Act is deemed to be an official
6purpose within the meaning of this Section.
7    The furnishing of financial information to a municipality
8or county, upon request of the chief executive officer thereof,
9is an official purpose within the meaning of this Section,
10provided the municipality or county agrees in writing to the
11requirements of this Section. Information provided to
12municipalities and counties under this paragraph shall be
13limited to: (1) the business name; (2) the business address;
14(3) the standard classification number assigned to the
15business; (4) net revenue distributed to the requesting
16municipality or county that is directly related to the
17requesting municipality's or county's local share of the
18proceeds under the Use Tax Act, the Service Use Tax Act, the
19Service Occupation Tax Act, and the Retailers' Occupation Tax
20Act distributed from the Local Government Tax Fund, and, if
21applicable, any locally imposed retailers' occupation tax or
22service occupation tax; and (5) a listing of all businesses
23within the requesting municipality or county by account
24identification number and address. On and after July 1, 2015,
25the furnishing of financial information to municipalities and
26counties under this paragraph may be by electronic means.

 

 

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1    Information so provided shall be subject to all
2confidentiality provisions of this Section. The written
3agreement shall provide for reciprocity, limitations on
4access, disclosure, and procedures for requesting information.
5    The Department may make available to the Board of Trustees
6of any Metro East Mass Transit District information contained
7on transaction reporting returns required to be filed under
8Section 3 of this Act that report sales made within the
9boundary of the taxing authority of that Metro East Mass
10Transit District, as provided in Section 5.01 of the Local Mass
11Transit District Act. The disclosure shall be made pursuant to
12a written agreement between the Department and the Board of
13Trustees of a Metro East Mass Transit District, which is an
14official purpose within the meaning of this Section. The
15written agreement between the Department and the Board of
16Trustees of a Metro East Mass Transit District shall provide
17for reciprocity, limitations on access, disclosure, and
18procedures for requesting information. Information so provided
19shall be subject to all confidentiality provisions of this
20Section.
21    The Director may make available to any State agency,
22including the Illinois Supreme Court, which licenses persons to
23engage in any occupation, information that a person licensed by
24such agency has failed to file returns under this Act or pay
25the tax, penalty and interest shown therein, or has failed to
26pay any final assessment of tax, penalty or interest due under

 

 

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1this Act. The Director may make available to any State agency,
2including the Illinois Supreme Court, information regarding
3whether a bidder, contractor, or an affiliate of a bidder or
4contractor has failed to collect and remit Illinois Use tax on
5sales into Illinois, or any tax under this Act or pay the tax,
6penalty, and interest shown therein, or has failed to pay any
7final assessment of tax, penalty, or interest due under this
8Act, for the limited purpose of enforcing bidder and contractor
9certifications. The Director may make available to units of
10local government and school districts that require bidder and
11contractor certifications, as set forth in Sections 50-11 and
1250-12 of the Illinois Procurement Code, information regarding
13whether a bidder, contractor, or an affiliate of a bidder or
14contractor has failed to collect and remit Illinois Use tax on
15sales into Illinois, file returns under this Act, or pay the
16tax, penalty, and interest shown therein, or has failed to pay
17any final assessment of tax, penalty, or interest due under
18this Act, for the limited purpose of enforcing bidder and
19contractor certifications. For purposes of this Section, the
20term "affiliate" means any entity that (1) directly,
21indirectly, or constructively controls another entity, (2) is
22directly, indirectly, or constructively controlled by another
23entity, or (3) is subject to the control of a common entity.
24For purposes of this Section, an entity controls another entity
25if it owns, directly or individually, more than 10% of the
26voting securities of that entity. As used in this Section, the

 

 

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1term "voting security" means a security that (1) confers upon
2the holder the right to vote for the election of members of the
3board of directors or similar governing body of the business or
4(2) is convertible into, or entitles the holder to receive upon
5its exercise, a security that confers such a right to vote. A
6general partnership interest is a voting security.
7    The Director may make available to any State agency,
8including the Illinois Supreme Court, units of local
9government, and school districts, information regarding
10whether a bidder or contractor is an affiliate of a person who
11is not collecting and remitting Illinois Use taxes for the
12limited purpose of enforcing bidder and contractor
13certifications.
14    The Director may also make available to the Secretary of
15State information that a limited liability company, which has
16filed articles of organization with the Secretary of State, or
17corporation which has been issued a certificate of
18incorporation by the Secretary of State has failed to file
19returns under this Act or pay the tax, penalty and interest
20shown therein, or has failed to pay any final assessment of
21tax, penalty or interest due under this Act. An assessment is
22final when all proceedings in court for review of such
23assessment have terminated or the time for the taking thereof
24has expired without such proceedings being instituted.
25    The Director shall make available for public inspection in
26the Department's principal office and for publication, at cost,

 

 

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1administrative decisions issued on or after January 1, 1995.
2These decisions are to be made available in a manner so that
3the following taxpayer information is not disclosed:
4        (1) The names, addresses, and identification numbers
5    of the taxpayer, related entities, and employees.
6        (2) At the sole discretion of the Director, trade
7    secrets or other confidential information identified as
8    such by the taxpayer, no later than 30 days after receipt
9    of an administrative decision, by such means as the
10    Department shall provide by rule.
11    The Director shall determine the appropriate extent of the
12deletions allowed in paragraph (2). In the event the taxpayer
13does not submit deletions, the Director shall make only the
14deletions specified in paragraph (1).
15    The Director shall make available for public inspection and
16publication an administrative decision within 180 days after
17the issuance of the administrative decision. The term
18"administrative decision" has the same meaning as defined in
19Section 3-101 of Article III of the Code of Civil Procedure.
20Costs collected under this Section shall be paid into the Tax
21Compliance and Administration Fund.
22    Nothing contained in this Act shall prevent the Director
23from divulging information to any person pursuant to a request
24or authorization made by the taxpayer or by an authorized
25representative of the taxpayer.
26    The furnishing of information obtained by the Department

 

 

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1from returns filed under this amendatory Act of the 100th
2General Assembly to the Department of Transportation for
3purposes of compliance with this amendatory Act of the 100th
4General Assembly regarding aviation fuel is deemed to be an
5official purpose within the meaning of this Section.
6(Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
 
7    Section 30. The Motor Fuel Tax Law is amended by changing
8Sections 2, 2b, and 8a as follows:
 
9    (35 ILCS 505/2)  (from Ch. 120, par. 418)
10    Sec. 2. A tax is imposed on the privilege of operating
11motor vehicles upon the public highways and recreational-type
12watercraft upon the waters of this State.
13    (a) Prior to August 1, 1989, the tax is imposed at the rate
14of 13 cents per gallon on all motor fuel used in motor vehicles
15operating on the public highways and recreational type
16watercraft operating upon the waters of this State. Beginning
17on August 1, 1989 and until January 1, 1990, the rate of the
18tax imposed in this paragraph shall be 16 cents per gallon.
19Beginning January 1, 1990, the rate of tax imposed in this
20paragraph shall be 19 cents per gallon.
21    (b) The tax on the privilege of operating motor vehicles
22which use diesel fuel shall be the rate according to paragraph
23(a) plus an additional 2 1/2 cents per gallon. "Diesel fuel" is
24defined as any product intended for use or offered for sale as

 

 

HB4076- 141 -LRB100 13312 HLH 27839 b

1a fuel for engines in which the fuel is injected into the
2combustion chamber and ignited by pressure without electric
3spark.
4    (c) A tax is imposed upon the privilege of engaging in the
5business of selling motor fuel as a retailer or reseller on all
6motor fuel used in motor vehicles operating on the public
7highways and recreational type watercraft operating upon the
8waters of this State: (1) at the rate of 3 cents per gallon on
9motor fuel owned or possessed by such retailer or reseller at
1012:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
11gallon on motor fuel owned or possessed by such retailer or
12reseller at 12:01 A.M. on January 1, 1990.
13    Retailers and resellers who are subject to this additional
14tax shall be required to inventory such motor fuel and pay this
15additional tax in a manner prescribed by the Department of
16Revenue.
17    The tax imposed in this paragraph (c) shall be in addition
18to all other taxes imposed by the State of Illinois or any unit
19of local government in this State.
20    (d) Except as provided in Section 2a, the collection of a
21tax based on gallonage of gasoline used for the propulsion of
22any aircraft is prohibited on and after October 1, 1979, and
23the collection of a tax based on gallonage of special fuel used
24for the propulsion of any aircraft is prohibited on and after
25December 1, 2017.
26    (e) The collection of a tax, based on gallonage of all

 

 

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1products commonly or commercially known or sold as 1-K
2kerosene, regardless of its classification or uses, is
3prohibited (i) on and after July 1, 1992 until December 31,
41999, except when the 1-K kerosene is either: (1) delivered
5into bulk storage facilities of a bulk user, or (2) delivered
6directly into the fuel supply tanks of motor vehicles and (ii)
7on and after January 1, 2000. Beginning on January 1, 2000, the
8collection of a tax, based on gallonage of all products
9commonly or commercially known or sold as 1-K kerosene,
10regardless of its classification or uses, is prohibited except
11when the 1-K kerosene is delivered directly into a storage tank
12that is located at a facility that has withdrawal facilities
13that are readily accessible to and are capable of dispensing
141-K kerosene into the fuel supply tanks of motor vehicles. For
15purposes of this subsection (e), a facility is considered to
16have withdrawal facilities that are not "readily accessible to
17and capable of dispensing 1-K kerosene into the fuel supply
18tanks of motor vehicles" only if the 1-K kerosene is delivered
19from: (i) a dispenser hose that is short enough so that it will
20not reach the fuel supply tank of a motor vehicle or (ii) a
21dispenser that is enclosed by a fence or other physical barrier
22so that a vehicle cannot pull alongside the dispenser to permit
23fueling.
24    Any person who sells or uses 1-K kerosene for use in motor
25vehicles upon which the tax imposed by this Law has not been
26paid shall be liable for any tax due on the sales or use of 1-K

 

 

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1kerosene.
2(Source: P.A. 96-1384, eff. 7-29-10.)
 
3    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)
4    Sec. 2b. In addition to the tax collection and reporting
5responsibilities imposed elsewhere in this Act, a person who is
6required to pay the tax imposed by Section 2a of this Act shall
7pay the tax to the Department by return showing all fuel
8purchased, acquired or received and sold, distributed or used
9during the preceding calendar month including losses of fuel as
10the result of evaporation or shrinkage due to temperature
11variations, and such other reasonable information as the
12Department may require. Losses of fuel as the result of
13evaporation or shrinkage due to temperature variations may not
14exceed 1% of the total gallons in storage at the beginning of
15the month, plus the receipts of gallonage during the month,
16minus the gallonage remaining in storage at the end of the
17month. Any loss reported that is in excess of this amount shall
18be subject to the tax imposed by Section 2a of this Law. On and
19after July 1, 2001, for each 6-month period January through
20June, net losses of fuel (for each category of fuel that is
21required to be reported on a return) as the result of
22evaporation or shrinkage due to temperature variations may not
23exceed 1% of the total gallons in storage at the beginning of
24each January, plus the receipts of gallonage each January
25through June, minus the gallonage remaining in storage at the

 

 

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1end of each June. On and after July 1, 2001, for each 6-month
2period July through December, net losses of fuel (for each
3category of fuel that is required to be reported on a return)
4as the result of evaporation or shrinkage due to temperature
5variations may not exceed 1% of the total gallons in storage at
6the beginning of each July, plus the receipts of gallonage each
7July through December, minus the gallonage remaining in storage
8at the end of each December. Any net loss reported that is in
9excess of this amount shall be subject to the tax imposed by
10Section 2a of this Law. For purposes of this Section, "net
11loss" means the number of gallons gained through temperature
12variations minus the number of gallons lost through temperature
13variations or evaporation for each of the respective 6-month
14periods.
15    The return shall be prescribed by the Department and shall
16be filed between the 1st and 20th days of each calendar month.
17The Department may, in its discretion, combine the returns
18filed under this Section, Section 5, and Section 5a of this
19Act. The return must be accompanied by appropriate
20computer-generated magnetic media supporting schedule data in
21the format required by the Department, unless, as provided by
22rule, the Department grants an exception upon petition of a
23taxpayer. If the return is filed timely, the seller shall take
24a discount of 2% through June 30, 2003 and 1.75% thereafter
25which is allowed to reimburse the seller for the expenses
26incurred in keeping records, preparing and filing returns,

 

 

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1collecting and remitting the tax and supplying data to the
2Department on request. The discount, however, shall be
3applicable only to the amount of payment which accompanies a
4return that is filed timely in accordance with this Section.
5The discount under this Section is not allowed for taxes paid
6on aviation fuel that are deposited into the State Aviation
7Program Fund under this Act.
8    Beginning on January 1, 2018, each person who is required
9to pay the tax imposed under Section 2a of this Act on aviation
10fuel sold or used in this State during the preceding calendar
11month shall, instead of reporting and paying tax on aviation
12fuel as otherwise required by this Section, report and pay such
13tax on a separate aviation fuel tax return, on or before the
14twentieth day of each calendar month. The requirements related
15to the return shall be as otherwise provided in this Section.
16Notwithstanding any other provisions of this Act to the
17contrary, a person required to pay the tax imposed by Section
182a of this Act on aviation fuel shall file all aviation fuel
19tax returns and shall make all aviation fuel tax payments by
20electronic means in the manner and form required by the
21Department. For purposes of this paragraph, "aviation fuel"
22means a product that is intended for use or offered for sale as
23fuel for an aircraft.
24(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 
25    (35 ILCS 505/8a)  (from Ch. 120, par. 424a)

 

 

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1    Sec. 8a. All money received by the Department under Section
22a of this Act, except money received from taxes on aviation
3fuel sold or used on or after December 1, 2017, shall be
4deposited in the Underground Storage Tank Fund created by
5Section 57.11 of the Environmental Protection Act, as now or
6hereafter amended. All money received by the Department under
7Section 2a of this Act for aviation fuel sold or used on or
8after December 1, 2017, shall be deposited into the State
9Aviation Program Fund. This exception for aviation fuel only
10applies for so long as the revenue use requirements of 49
11U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the State.
12For purposes of this section, "aviation fuel" means a product
13that is intended for use or offered for sale as fuel for an
14aircraft.
15(Source: P.A. 88-496.)
 
16    Section 35. The Innovation Development and Economy Act is
17amended by changing Sections 10 and 31 as follows:
 
18    (50 ILCS 470/10)
19    Sec. 10. Definitions. As used in this Act, the following
20words and phrases shall have the following meanings unless a
21different meaning clearly appears from the context:
22    "Base year" means the calendar year immediately prior to
23the calendar year in which the STAR bond district is
24established.

 

 

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1    "Commence work" means the manifest commencement of actual
2operations on the development site, such as, erecting a
3building, general on-site and off-site grading and utility
4installations, commencing design and construction
5documentation, ordering lead-time materials, excavating the
6ground to lay a foundation or a basement, or work of like
7description which a reasonable person would recognize as being
8done with the intention and purpose to continue work until the
9project is completed.
10    "County" means the county in which a proposed STAR bond
11district is located.
12    "De minimis" means an amount less than 15% of the land area
13within a STAR bond district.
14    "Department of Revenue" means the Department of Revenue of
15the State of Illinois.
16    "Destination user" means an owner, operator, licensee,
17co-developer, subdeveloper, or tenant (i) that operates a
18business within a STAR bond district that is a retail store
19having at least 150,000 square feet of sales floor area; (ii)
20that at the time of opening does not have another Illinois
21location within a 70 mile radius; (iii) that has an annual
22average of not less than 30% of customers who travel from at
23least 75 miles away or from out-of-state, as demonstrated by
24data from a comparable existing store or stores, or, if there
25is no comparable existing store, as demonstrated by an economic
26analysis that shows that the proposed retailer will have an

 

 

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1annual average of not less than 30% of customers who travel
2from at least 75 miles away or from out-of-state; and (iv) that
3makes an initial capital investment, including project costs
4and other direct costs, of not less than $30,000,000 for such
5retail store.
6    "Destination hotel" means a hotel (as that term is defined
7in Section 2 of the Hotel Operators' Occupation Tax Act)
8complex having at least 150 guest rooms and which also includes
9a venue for entertainment attractions, rides, or other
10activities oriented toward the entertainment and amusement of
11its guests and other patrons.
12    "Developer" means any individual, corporation, trust,
13estate, partnership, limited liability partnership, limited
14liability company, or other entity. The term does not include a
15not-for-profit entity, political subdivision, or other agency
16or instrumentality of the State.
17    "Director" means the Director of Revenue, who shall consult
18with the Director of Commerce and Economic Opportunity in any
19approvals or decisions required by the Director under this Act.
20    "Economic impact study" means a study conducted by an
21independent economist to project the financial benefit of the
22proposed STAR bond project to the local, regional, and State
23economies, consider the proposed adverse impacts on similar
24projects and businesses, as well as municipalities within the
25projected market area, and draw conclusions about the net
26effect of the proposed STAR bond project on the local,

 

 

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1regional, and State economies. A copy of the economic impact
2study shall be provided to the Director for review.
3    "Eligible area" means any improved or vacant area that (i)
4is contiguous and is not, in the aggregate, less than 250 acres
5nor more than 500 acres which must include only parcels of real
6property directly and substantially benefited by the proposed
7STAR bond district plan, (ii) is adjacent to a federal
8interstate highway, (iii) is within one mile of 2 State
9highways, (iv) is within one mile of an entertainment user, or
10a major or minor league sports stadium or other similar
11entertainment venue that had an initial capital investment of
12at least $20,000,000, and (v) includes land that was previously
13surface or strip mined. The area may be bisected by streets,
14highways, roads, alleys, railways, bike paths, streams,
15rivers, and other waterways and still be deemed contiguous. In
16addition, in order to constitute an eligible area one of the
17following requirements must be satisfied and all of which are
18subject to the review and approval of the Director as provided
19in subsection (d) of Section 15:
20        (a) the governing body of the political subdivision
21    shall have determined that the area meets the requirements
22    of a "blighted area" as defined under the Tax Increment
23    Allocation Redevelopment Act; or
24        (b) the governing body of the political subdivision
25    shall have determined that the area is a blighted area as
26    determined under the provisions of Section 11-74.3-5 of the

 

 

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1    Illinois Municipal Code; or
2        (c) the governing body of the political subdivision
3    shall make the following findings:
4            (i) that the vacant portions of the area have
5        remained vacant for at least one year, or that any
6        building located on a vacant portion of the property
7        was demolished within the last year and that the
8        building would have qualified under item (ii) of this
9        subsection;
10            (ii) if portions of the area are currently
11        developed, that the use, condition, and character of
12        the buildings on the property are not consistent with
13        the purposes set forth in Section 5;
14            (iii) that the STAR bond district is expected to
15        create or retain job opportunities within the
16        political subdivision;
17            (iv) that the STAR bond district will serve to
18        further the development of adjacent areas;
19            (v) that without the availability of STAR bonds,
20        the projects described in the STAR bond district plan
21        would not be possible;
22            (vi) that the master developer meets high
23        standards of creditworthiness and financial strength
24        as demonstrated by one or more of the following: (i)
25        corporate debenture ratings of BBB or higher by
26        Standard & Poor's Corporation or Baa or higher by

 

 

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1        Moody's Investors Service, Inc.; (ii) a letter from a
2        financial institution with assets of $10,000,000 or
3        more attesting to the financial strength of the master
4        developer; or (iii) specific evidence of equity
5        financing for not less than 10% of the estimated total
6        STAR bond project costs;
7            (vii) that the STAR bond district will strengthen
8        the commercial sector of the political subdivision;
9            (viii) that the STAR bond district will enhance the
10        tax base of the political subdivision; and
11            (ix) that the formation of a STAR bond district is
12        in the best interest of the political subdivision.
13    "Entertainment user" means an owner, operator, licensee,
14co-developer, subdeveloper, or tenant that operates a business
15within a STAR bond district that has a primary use of providing
16a venue for entertainment attractions, rides, or other
17activities oriented toward the entertainment and amusement of
18its patrons, occupies at least 20 acres of land in the STAR
19bond district, and makes an initial capital investment,
20including project costs and other direct and indirect costs, of
21not less than $25,000,000 for that venue.
22    "Feasibility study" means a feasibility study as defined in
23subsection (b) of Section 20.
24    "Infrastructure" means the public improvements and private
25improvements that serve the public purposes set forth in
26Section 5 of this Act and that benefit the STAR bond district

 

 

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1or any STAR bond projects, including, but not limited to,
2streets, drives and driveways, traffic and directional signs
3and signals, parking lots and parking facilities,
4interchanges, highways, sidewalks, bridges, underpasses and
5overpasses, bike and walking trails, sanitary storm sewers and
6lift stations, drainage conduits, channels, levees, canals,
7storm water detention and retention facilities, utilities and
8utility connections, water mains and extensions, and street and
9parking lot lighting and connections.
10    "Local sales taxes" means any locally imposed taxes
11received by a municipality, county, or other local governmental
12entity arising from sales by retailers and servicemen within a
13STAR bond district, including business district sales taxes and
14STAR bond occupation taxes, and that portion of the net revenue
15realized under the Retailers' Occupation Tax Act, the Use Tax
16Act, the Service Use Tax Act, and the Service Occupation Tax
17Act from transactions at places of business located within a
18STAR bond district that is deposited into the Local Government
19Tax Fund and the County and Mass Transit District Fund. For the
20purpose of this Act, "local sales taxes" does not include (i)
21any taxes authorized pursuant to the Local Mass Transit
22District Act or the Metro-East Park and Recreation District Act
23for so long as the applicable taxing district does not impose a
24tax on real property, (ii) county school facility occupation
25taxes imposed pursuant to Section 5-1006.7 of the Counties
26Code, or (iii) any taxes authorized under the Flood Prevention

 

 

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1District Act.
2    "Local sales tax increment" means, except as otherwise
3provided in this Section, with respect to local sales taxes
4administered by the Illinois Department of Revenue, (i) all of
5the local sales tax paid by destination users, destination
6hotels, and entertainment users that is in excess of the local
7sales tax paid by destination users, destination hotels, and
8entertainment users for the same month in the base year, as
9determined by the Illinois Department of Revenue, (ii) in the
10case of a municipality forming a STAR bond district that is
11wholly within the corporate boundaries of the municipality and
12in the case of a municipality and county forming a STAR bond
13district that is only partially within such municipality, that
14portion of the local sales tax paid by taxpayers that are not
15destination users, destination hotels, or entertainment users
16that is in excess of the local sales tax paid by taxpayers that
17are not destination users, destination hotels, or
18entertainment users for the same month in the base year, as
19determined by the Illinois Department of Revenue, and (iii) in
20the case of a county in which a STAR bond district is formed
21that is wholly within a municipality, that portion of the local
22sales tax paid by taxpayers that are not destination users,
23destination hotels, or entertainment users that is in excess of
24the local sales tax paid by taxpayers that are not destination
25users, destination hotels, or entertainment users for the same
26month in the base year, as determined by the Illinois

 

 

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1Department of Revenue, but only if the corporate authorities of
2the county adopts an ordinance, and files a copy with the
3Department within the same time frames as required for STAR
4bond occupation taxes under Section 31, that designates the
5taxes referenced in this clause (iii) as part of the local
6sales tax increment under this Act. "Local sales tax increment"
7means, with respect to local sales taxes administered by a
8municipality, county, or other unit of local government, that
9portion of the local sales tax that is in excess of the local
10sales tax for the same month in the base year, as determined by
11the respective municipality, county, or other unit of local
12government. If any portion of local sales taxes are, at the
13time of formation of a STAR bond district, already subject to
14tax increment financing under the Tax Increment Allocation
15Redevelopment Act, then the local sales tax increment for such
16portion shall be frozen at the base year established in
17accordance with this Act, and all future incremental increases
18shall be included in the "local sales tax increment" under this
19Act. Any party otherwise entitled to receipt of incremental
20local sales tax revenues through an existing tax increment
21financing district shall be entitled to continue to receive
22such revenues up to the amount frozen in the base year. Nothing
23in this Act shall affect the prior qualification of existing
24redevelopment project costs incurred that are eligible for
25reimbursement under the Tax Increment Allocation Redevelopment
26Act. In such event, prior to approving a STAR bond district,

 

 

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1the political subdivision forming the STAR bond district shall
2take such action as is necessary, including amending the
3existing tax increment financing district redevelopment plan,
4to carry out the provisions of this Act. The Illinois
5Department of Revenue shall allocate the local sales tax
6increment only if the local sales tax is administered by the
7Department. "Local sales tax increment" does not include taxes
8and penalties collected on aviation fuel, as defined in Section
93 of the Retailers' Occupation Tax, sold on or after December
101, 2017.
11    "Market study" means a study to determine the ability of
12the proposed STAR bond project to gain market share locally and
13regionally and to remain profitable past the term of repayment
14of STAR bonds.
15    "Master developer" means a developer cooperating with a
16political subdivision to plan, develop, and implement a STAR
17bond project plan for a STAR bond district. Subject to the
18limitations of Section 25, the master developer may work with
19and transfer certain development rights to other developers for
20the purpose of implementing STAR bond project plans and
21achieving the purposes of this Act. A master developer for a
22STAR bond district shall be appointed by a political
23subdivision in the resolution establishing the STAR bond
24district, and the master developer must, at the time of
25appointment, own or have control of, through purchase
26agreements, option contracts, or other means, not less than 50%

 

 

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1of the acreage within the STAR bond district and the master
2developer or its affiliate must have ownership or control on
3June 1, 2010.
4    "Master development agreement" means an agreement between
5the master developer and the political subdivision to govern a
6STAR bond district and any STAR bond projects.
7    "Municipality" means the city, village, or incorporated
8town in which a proposed STAR bond district is located.
9    "Pledged STAR revenues" means those sales tax and revenues
10and other sources of funds pledged to pay debt service on STAR
11bonds or to pay project costs pursuant to Section 30.
12Notwithstanding any provision to the contrary, the following
13revenues shall not constitute pledged STAR revenues or be
14available to pay principal and interest on STAR bonds: any
15State sales tax increment or local sales tax increment from a
16retail entity initiating operations in a STAR bond district
17while terminating operations at another Illinois location
18within 25 miles of the STAR bond district. For purposes of this
19paragraph, "terminating operations" means a closing of a retail
20operation that is directly related to the opening of the same
21operation or like retail entity owned or operated by more than
2250% of the original ownership in a STAR bond district within
23one year before or after initiating operations in the STAR bond
24district, but it does not mean closing an operation for reasons
25beyond the control of the retail entity, as documented by the
26retail entity, subject to a reasonable finding by the

 

 

HB4076- 157 -LRB100 13312 HLH 27839 b

1municipality (or county if such retail operation is not located
2within a municipality) in which the terminated operations were
3located that the closed location contained inadequate space,
4had become economically obsolete, or was no longer a viable
5location for the retailer or serviceman.
6    "Political subdivision" means a municipality or county
7which undertakes to establish a STAR bond district pursuant to
8the provisions of this Act.
9    "Project costs" means and includes the sum total of all
10costs incurred or estimated to be incurred on or following the
11date of establishment of a STAR bond district that are
12reasonable or necessary to implement a STAR bond district plan
13or any STAR bond project plans, or both, including costs
14incurred for public improvements and private improvements that
15serve the public purposes set forth in Section 5 of this Act.
16Such costs include without limitation the following:
17        (a) costs of studies, surveys, development of plans and
18    specifications, formation, implementation, and
19    administration of a STAR bond district, STAR bond district
20    plan, any STAR bond projects, or any STAR bond project
21    plans, including, but not limited to, staff and
22    professional service costs for architectural, engineering,
23    legal, financial, planning, or other services, provided
24    however that no charges for professional services may be
25    based on a percentage of the tax increment collected and no
26    contracts for professional services, excluding

 

 

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1    architectural and engineering services, may be entered
2    into if the terms of the contract extend beyond a period of
3    3 years;
4        (b) property assembly costs, including, but not
5    limited to, acquisition of land and other real property or
6    rights or interests therein, located within the boundaries
7    of a STAR bond district, demolition of buildings, site
8    preparation, site improvements that serve as an engineered
9    barrier addressing ground level or below ground
10    environmental contamination, including, but not limited
11    to, parking lots and other concrete or asphalt barriers,
12    the clearing and grading of land, and importing additional
13    soil and fill materials, or removal of soil and fill
14    materials from the site;
15        (c) subject to paragraph (d), costs of buildings and
16    other vertical improvements that are located within the
17    boundaries of a STAR bond district and owned by a political
18    subdivision or other public entity, including without
19    limitation police and fire stations, educational
20    facilities, and public restrooms and rest areas;
21        (c-1) costs of buildings and other vertical
22    improvements that are located within the boundaries of a
23    STAR bond district and owned by a destination user or
24    destination hotel; except that only 2 destination users in
25    a STAR bond district and one destination hotel are eligible
26    to include the cost of those vertical improvements as

 

 

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1    project costs;
2        (c-5) costs of buildings; rides and attractions, which
3    include carousels, slides, roller coasters, displays,
4    models, towers, works of art, and similar theme and
5    amusement park improvements; and other vertical
6    improvements that are located within the boundaries of a
7    STAR bond district and owned by an entertainment user;
8    except that only one entertainment user in a STAR bond
9    district is eligible to include the cost of those vertical
10    improvements as project costs;
11        (d) costs of the design and construction of
12    infrastructure and public works located within the
13    boundaries of a STAR bond district that are reasonable or
14    necessary to implement a STAR bond district plan or any
15    STAR bond project plans, or both, except that project costs
16    shall not include the cost of constructing a new municipal
17    public building principally used to provide offices,
18    storage space, or conference facilities or vehicle
19    storage, maintenance, or repair for administrative, public
20    safety, or public works personnel and that is not intended
21    to replace an existing public building unless the political
22    subdivision makes a reasonable determination in a STAR bond
23    district plan or any STAR bond project plans, supported by
24    information that provides the basis for that
25    determination, that the new municipal building is required
26    to meet an increase in the need for public safety purposes

 

 

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1    anticipated to result from the implementation of the STAR
2    bond district plan or any STAR bond project plans;
3        (e) costs of the design and construction of the
4    following improvements located outside the boundaries of a
5    STAR bond district, provided that the costs are essential
6    to further the purpose and development of a STAR bond
7    district plan and either (i) part of and connected to
8    sewer, water, or utility service lines that physically
9    connect to the STAR bond district or (ii) significant
10    improvements for adjacent offsite highways, streets,
11    roadways, and interchanges that are approved by the
12    Illinois Department of Transportation. No other cost of
13    infrastructure and public works improvements located
14    outside the boundaries of a STAR bond district may be
15    deemed project costs;
16        (f) costs of job training and retraining projects,
17    including the cost of "welfare to work" programs
18    implemented by businesses located within a STAR bond
19    district;
20        (g) financing costs, including, but not limited to, all
21    necessary and incidental expenses related to the issuance
22    of obligations and which may include payment of interest on
23    any obligations issued hereunder including interest
24    accruing during the estimated period of construction of any
25    improvements in a STAR bond district or any STAR bond
26    projects for which such obligations are issued and for not

 

 

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1    exceeding 36 months thereafter and including reasonable
2    reserves related thereto;
3        (h) to the extent the political subdivision by written
4    agreement accepts and approves the same, all or a portion
5    of a taxing district's capital costs resulting from a STAR
6    bond district or STAR bond projects necessarily incurred or
7    to be incurred within a taxing district in furtherance of
8    the objectives of a STAR bond district plan or STAR bond
9    project plans;
10        (i) interest cost incurred by a developer for project
11    costs related to the acquisition, formation,
12    implementation, development, construction, and
13    administration of a STAR bond district, STAR bond district
14    plan, STAR bond projects, or any STAR bond project plans
15    provided that:
16            (i) payment of such costs in any one year may not
17        exceed 30% of the annual interest costs incurred by the
18        developer with regard to the STAR bond district or any
19        STAR bond projects during that year; and
20            (ii) the total of such interest payments paid
21        pursuant to this Act may not exceed 30% of the total
22        cost paid or incurred by the developer for a STAR bond
23        district or STAR bond projects, plus project costs,
24        excluding any property assembly costs incurred by a
25        political subdivision pursuant to this Act;
26        (j) costs of common areas located within the boundaries

 

 

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1    of a STAR bond district;
2        (k) costs of landscaping and plantings, retaining
3    walls and fences, man-made lakes and ponds, shelters,
4    benches, lighting, and similar amenities located within
5    the boundaries of a STAR bond district;
6        (l) costs of mounted building signs, site monument, and
7    pylon signs located within the boundaries of a STAR bond
8    district; or
9        (m) if included in the STAR bond district plan and
10    approved in writing by the Director, salaries or a portion
11    of salaries for local government employees to the extent
12    the same are directly attributable to the work of such
13    employees on the establishment and management of a STAR
14    bond district or any STAR bond projects.
15    Except as specified in items (a) through (m), "project
16costs" shall not include:
17        (i) the cost of construction of buildings that are
18    privately owned or owned by a municipality and leased to a
19    developer or retail user for non-entertainment retail
20    uses;
21        (ii) moving expenses for employees of the businesses
22    locating within the STAR bond district;
23        (iii) property taxes for property located in the STAR
24    bond district;
25        (iv) lobbying costs; and
26        (v) general overhead or administrative costs of the

 

 

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1    political subdivision that would still have been incurred
2    by the political subdivision if the political subdivision
3    had not established a STAR bond district.
4    "Project development agreement" means any one or more
5agreements, including any amendments thereto, between a master
6developer and any co-developer or subdeveloper in connection
7with a STAR bond project, which project development agreement
8may include the political subdivision as a party.
9    "Projected market area" means any area within the State in
10which a STAR bond district or STAR bond project is projected to
11have a significant fiscal or market impact as determined by the
12Director.
13    "Resolution" means a resolution, order, ordinance, or
14other appropriate form of legislative action of a political
15subdivision or other applicable public entity approved by a
16vote of a majority of a quorum at a meeting of the governing
17body of the political subdivision or applicable public entity.
18    "STAR bond" means a sales tax and revenue bond, note, or
19other obligation payable from pledged STAR revenues and issued
20by a political subdivision, the proceeds of which shall be used
21only to pay project costs as defined in this Act.
22    "STAR bond district" means the specific area declared to be
23an eligible area as determined by the political subdivision,
24and approved by the Director, in which the political
25subdivision may develop one or more STAR bond projects.
26    "STAR bond district plan" means the preliminary or

 

 

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1conceptual plan that generally identifies the proposed STAR
2bond project areas and identifies in a general manner the
3buildings, facilities, and improvements to be constructed or
4improved in each STAR bond project area.
5    "STAR bond project" means a project within a STAR bond
6district which is approved pursuant to Section 20.
7    "STAR bond project area" means the geographic area within a
8STAR bond district in which there may be one or more STAR bond
9projects.
10    "STAR bond project plan" means the written plan adopted by
11a political subdivision for the development of a STAR bond
12project in a STAR bond district; the plan may include, but is
13not limited to, (i) project costs incurred prior to the date of
14the STAR bond project plan and estimated future STAR bond
15project costs, (ii) proposed sources of funds to pay those
16costs, (iii) the nature and estimated term of any obligations
17to be issued by the political subdivision to pay those costs,
18(iv) the most recent equalized assessed valuation of the STAR
19bond project area, (v) an estimate of the equalized assessed
20valuation of the STAR bond district or applicable project area
21after completion of a STAR bond project, (vi) a general
22description of the types of any known or proposed developers,
23users, or tenants of the STAR bond project or projects included
24in the plan, (vii) a general description of the type,
25structure, and character of the property or facilities to be
26developed or improved, (viii) a description of the general land

 

 

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1uses to apply to the STAR bond project, and (ix) a general
2description or an estimate of the type, class, and number of
3employees to be employed in the operation of the STAR bond
4project.
5    "State sales tax" means all of the net revenue realized
6under the Retailers' Occupation Tax Act, the Use Tax Act, the
7Service Use Tax Act, and the Service Occupation Tax Act from
8transactions at places of business located within a STAR bond
9district, excluding that portion of the net revenue realized
10under the Retailers' Occupation Tax Act, the Use Tax Act, the
11Service Use Tax Act, and the Service Occupation Tax Act from
12transactions at places of business located within a STAR bond
13district that is deposited into the Local Government Tax Fund
14and the County and Mass Transit District Fund.
15    "State sales tax increment" means (i) 100% of that portion
16of the State sales tax that is in excess of the State sales tax
17for the same month in the base year, as determined by the
18Department of Revenue, from transactions at up to 2 destination
19users, one destination hotel, and one entertainment user
20located within a STAR bond district, which destination users,
21destination hotel, and entertainment user shall be designated
22by the master developer and approved by the political
23subdivision and the Director in conjunction with the applicable
24STAR bond project approval, and (ii) 25% of that portion of the
25State sales tax that is in excess of the State sales tax for
26the same month in the base year, as determined by the

 

 

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1Department of Revenue, from all other transactions within a
2STAR bond district. If any portion of State sales taxes are, at
3the time of formation of a STAR bond district, already subject
4to tax increment financing under the Tax Increment Allocation
5Redevelopment Act, then the State sales tax increment for such
6portion shall be frozen at the base year established in
7accordance with this Act, and all future incremental increases
8shall be included in the State sales tax increment under this
9Act. Any party otherwise entitled to receipt of incremental
10State sales tax revenues through an existing tax increment
11financing district shall be entitled to continue to receive
12such revenues up to the amount frozen in the base year. Nothing
13in this Act shall affect the prior qualification of existing
14redevelopment project costs incurred that are eligible for
15reimbursement under the Tax Increment Allocation Redevelopment
16Act. In such event, prior to approving a STAR bond district,
17the political subdivision forming the STAR bond district shall
18take such action as is necessary, including amending the
19existing tax increment financing district redevelopment plan,
20to carry out the provisions of this Act.
21    "Substantial change" means a change wherein the proposed
22STAR bond project plan differs substantially in size, scope, or
23use from the approved STAR bond district plan or STAR bond
24project plan.
25    "Taxpayer" means an individual, partnership, corporation,
26limited liability company, trust, estate, or other entity that

 

 

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1is subject to the Illinois Income Tax Act.
2    "Total development costs" means the aggregate public and
3private investment in a STAR bond district, including project
4costs and other direct and indirect costs related to the
5development of the STAR bond district.
6    "Traditional retail use" means the operation of a business
7that derives at least 90% of its annual gross revenue from
8sales at retail, as that phrase is defined by Section 1 of the
9Retailers' Occupation Tax Act, but does not include the
10operations of destination users, entertainment users,
11restaurants, hotels, retail uses within hotels, or any other
12non-retail uses.
13    "Vacant" means that portion of the land in a proposed STAR
14bond district that is not occupied by a building, facility, or
15other vertical improvement.
16(Source: P.A. 99-642, eff. 7-28-16.)
 
17    (50 ILCS 470/31)
18    Sec. 31. STAR bond occupation taxes.
19    (a) If the corporate authorities of a political subdivision
20have established a STAR bond district and have elected to
21impose a tax by ordinance pursuant to subsection (b) or (c) of
22this Section, each year after the date of the adoption of the
23ordinance and until all STAR bond project costs and all
24political subdivision obligations financing the STAR bond
25project costs, if any, have been paid in accordance with the

 

 

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1STAR bond project plans, but in no event longer than the
2maximum maturity date of the last of the STAR bonds issued for
3projects in the STAR bond district, all amounts generated by
4the retailers' occupation tax and service occupation tax shall
5be collected and the tax shall be enforced by the Department of
6Revenue in the same manner as all retailers' occupation taxes
7and service occupation taxes imposed in the political
8subdivision imposing the tax. The corporate authorities of the
9political subdivision shall deposit the proceeds of the taxes
10imposed under subsections (b) and (c) into either (i) a special
11fund held by the corporate authorities of the political
12subdivision called the STAR Bonds Tax Allocation Fund for the
13purpose of paying STAR bond project costs and obligations
14incurred in the payment of those costs if such taxes are
15designated as pledged STAR revenues by resolution or ordinance
16of the political subdivision or (ii) the political
17subdivision's general corporate fund if such taxes are not
18designated as pledged STAR revenues by resolution or ordinance.
19    The tax imposed under this Section by a municipality may be
20imposed only on the portion of a STAR bond district that is
21within the boundaries of the municipality. For any part of a
22STAR bond district that lies outside of the boundaries of that
23municipality, the municipality in which the other part of the
24STAR bond district lies (or the county, in cases where a
25portion of the STAR bond district lies in the unincorporated
26area of a county) is authorized to impose the tax under this

 

 

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1Section on that part of the STAR bond district.
2    (b) The corporate authorities of a political subdivision
3that has established a STAR bond district under this Act may,
4by ordinance or resolution, impose a STAR Bond Retailers'
5Occupation Tax upon all persons engaged in the business of
6selling tangible personal property, other than an item of
7tangible personal property titled or registered with an agency
8of this State's government, at retail in the STAR bond district
9at a rate not to exceed 1% of the gross receipts from the sales
10made in the course of that business, to be imposed only in
110.25% increments. The tax may not be imposed on food for human
12consumption that is to be consumed off the premises where it is
13sold (other than alcoholic beverages, soft drinks, and food
14that has been prepared for immediate consumption),
15prescription and nonprescription medicines, drugs, medical
16appliances, modifications to a motor vehicle for the purpose of
17rendering it usable by a person with a disability, and insulin,
18urine testing materials, syringes, and needles used by
19diabetics, for human use. Beginning December 1, 2017, this tax
20is not imposed on sales of aviation fuel unless the tax revenue
21is expended for airport-related purposes. If the District does
22not have an airport-related purpose to which aviation fuel tax
23revenue is dedicated, then aviation fuel is excluded from the
24tax. The municipality must comply with the certification
25requirements for airport-related purposes under Section
268-11-22 of the Illinois Municipal Code. For purposes of this

 

 

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1Act, "airport-related purposes" has the meaning ascribed in
2Section 6z-20.2 of the State Finance Act. This exclusion for
3aviation fuel only applies for so long as the revenue use
4requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
5binding on the District.
6    The tax imposed under this subsection and all civil
7penalties that may be assessed as an incident thereof shall be
8collected and enforced by the Department of Revenue. The
9certificate of registration that is issued by the Department to
10a retailer under the Retailers' Occupation Tax Act shall permit
11the retailer to engage in a business that is taxable under any
12ordinance or resolution enacted pursuant to this subsection
13without registering separately with the Department under such
14ordinance or resolution or under this subsection. The
15Department of Revenue shall have full power to administer and
16enforce this subsection, to collect all taxes and penalties due
17under this subsection in the manner hereinafter provided, and
18to determine all rights to credit memoranda arising on account
19of the erroneous payment of tax or penalty under this
20subsection. In the administration of, and compliance with, this
21subsection, the Department and persons who are subject to this
22subsection shall have the same rights, remedies, privileges,
23immunities, powers, and duties, and be subject to the same
24conditions, restrictions, limitations, penalties, exclusions,
25exemptions, and definitions of terms and employ the same modes
26of procedure, as are prescribed in Sections 1, 1a through 1o, 2

 

 

HB4076- 171 -LRB100 13312 HLH 27839 b

1through 2-65 (in respect to all provisions therein other than
2the State rate of tax), 2c through 2h, 3 (except as to the
3disposition of taxes and penalties collected, and except that
4the retailer's discount is not allowed for taxes paid on
5aviation fuel that are deposited into the Local Government
6Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
75k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
8Retailers' Occupation Tax Act and all provisions of the Uniform
9Penalty and Interest Act, as fully as if those provisions were
10set forth herein.
11    If a tax is imposed under this subsection (b), a tax shall
12also be imposed under subsection (c) of this Section.
13    (c) If a tax has been imposed under subsection (b), a STAR
14Bond Service Occupation Tax shall also be imposed upon all
15persons engaged, in the STAR bond district, in the business of
16making sales of service, who, as an incident to making those
17sales of service, transfer tangible personal property within
18the STAR bond district, either in the form of tangible personal
19property or in the form of real estate as an incident to a sale
20of service. The tax shall be imposed at the same rate as the
21tax imposed in subsection (b) and shall not exceed 1% of the
22selling price of tangible personal property so transferred
23within the STAR bond district, to be imposed only in 0.25%
24increments. The tax may not be imposed on food for human
25consumption that is to be consumed off the premises where it is
26sold (other than alcoholic beverages, soft drinks, and food

 

 

HB4076- 172 -LRB100 13312 HLH 27839 b

1that has been prepared for immediate consumption),
2prescription and nonprescription medicines, drugs, medical
3appliances, modifications to a motor vehicle for the purpose of
4rendering it usable by a person with a disability, and insulin,
5urine testing materials, syringes, and needles used by
6diabetics, for human use. Beginning December 1, 2017, this tax
7is not imposed on sales of aviation fuel unless the tax revenue
8is expended for airport-related purposes. If the District does
9not have an airport-related purpose to which aviation fuel tax
10revenue is dedicated, then aviation fuel is excluded from the
11tax. The municipality must comply with the certification
12requirements for airport-related purposes under Section
138-11-22 of the Illinois Municipal Code. For purposes of this
14Act, "airport-related purposes" has the meaning ascribed in
15Section 6z-20.2 of the State Finance Act. This exclusion for
16aviation fuel only applies for so long as the revenue use
17requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
18binding on the District.
19    The tax imposed under this subsection and all civil
20penalties that may be assessed as an incident thereof shall be
21collected and enforced by the Department of Revenue. The
22certificate of registration that is issued by the Department to
23a retailer under the Retailers' Occupation Tax Act or under the
24Service Occupation Tax Act shall permit the registrant to
25engage in a business that is taxable under any ordinance or
26resolution enacted pursuant to this subsection without

 

 

HB4076- 173 -LRB100 13312 HLH 27839 b

1registering separately with the Department under that
2ordinance or resolution or under this subsection. The
3Department of Revenue shall have full power to administer and
4enforce this subsection, to collect all taxes and penalties due
5under this subsection, to dispose of taxes and penalties so
6collected in the manner hereinafter provided, and to determine
7all rights to credit memoranda arising on account of the
8erroneous payment of tax or penalty under this subsection. In
9the administration of, and compliance with this subsection, the
10Department and persons who are subject to this subsection shall
11have the same rights, remedies, privileges, immunities,
12powers, and duties, and be subject to the same conditions,
13restrictions, limitations, penalties, exclusions, exemptions,
14and definitions of terms and employ the same modes of procedure
15as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
16(in respect to all provisions therein other than the State rate
17of tax), 4 (except that the reference to the State shall be to
18the STAR bond district), 5, 7, 8 (except that the jurisdiction
19to which the tax shall be a debt to the extent indicated in
20that Section 8 shall be the political subdivision), 9 (except
21as to the disposition of taxes and penalties collected, and
22except that the returned merchandise credit for this tax may
23not be taken against any State tax, and except that the
24retailer's discount is not allowed for taxes paid on aviation
25fuel that are deposited into the Local Government Aviation
26Trust Fund), 10, 11, 12 (except the reference therein to

 

 

HB4076- 174 -LRB100 13312 HLH 27839 b

1Section 2b of the Retailers' Occupation Tax Act), 13 (except
2that any reference to the State shall mean the political
3subdivision), the first paragraph of Section 15, and Sections
416, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
5provisions of the Uniform Penalty and Interest Act, as fully as
6if those provisions were set forth herein.
7    If a tax is imposed under this subsection (c), a tax shall
8also be imposed under subsection (b) of this Section.
9    (d) Persons subject to any tax imposed under this Section
10may reimburse themselves for their seller's tax liability under
11this Section by separately stating the tax as an additional
12charge, which charge may be stated in combination, in a single
13amount, with State taxes that sellers are required to collect
14under the Use Tax Act, in accordance with such bracket
15schedules as the Department may prescribe.
16    Whenever the Department determines that a refund should be
17made under this Section to a claimant instead of issuing a
18credit memorandum, the Department shall notify the State
19Comptroller, who shall cause the order to be drawn for the
20amount specified and to the person named in the notification
21from the Department. The refund shall be paid by the State
22Treasurer out of the STAR Bond Retailers' Occupation Tax Fund.
23    Except as otherwise provided in this paragraph, the The
24Department shall immediately pay over to the State Treasurer,
25ex officio, as trustee, all taxes, penalties, and interest
26collected under this Section for deposit into the STAR Bond

 

 

HB4076- 175 -LRB100 13312 HLH 27839 b

1Retailers' Occupation Tax Fund. Taxes and penalties collected
2on aviation fuel sold on or after December 1, 2017, shall be
3immediately paid over by the Department to the State Treasurer,
4ex officio, as trustee, for deposit into the Local Government
5Aviation Trust Fund. The Department shall only pay moneys into
6the State Aviation Program Fund under this Act for so long as
7the revenue use requirements of 49 U.S.C. §47107(b) and 49
8U.S.C. §47133 are binding on the District. On or before the
925th day of each calendar month, the Department shall prepare
10and certify to the Comptroller the disbursement of stated sums
11of money to named political subdivisions from the STAR Bond
12Retailers' Occupation Tax Fund, the political subdivisions to
13be those from which retailers have paid taxes or penalties
14under this Section to the Department during the second
15preceding calendar month. The amount to be paid to each
16political subdivision shall be the amount (not including credit
17memoranda and not including taxes and penalties collected on
18aviation fuel sold on or after December 1, 2017) collected
19under this Section during the second preceding calendar month
20by the Department plus an amount the Department determines is
21necessary to offset any amounts that were erroneously paid to a
22different taxing body, and not including an amount equal to the
23amount of refunds made during the second preceding calendar
24month by the Department, less 3% of that amount, which shall be
25deposited into the Tax Compliance and Administration Fund and
26shall be used by the Department, subject to appropriation, to

 

 

HB4076- 176 -LRB100 13312 HLH 27839 b

1cover the costs of the Department in administering and
2enforcing the provisions of this Section, on behalf of such
3political subdivision, and not including any amount that the
4Department determines is necessary to offset any amounts that
5were payable to a different taxing body but were erroneously
6paid to the political subdivision. Within 10 days after receipt
7by the Comptroller of the disbursement certification to the
8political subdivisions provided for in this Section to be given
9to the Comptroller by the Department, the Comptroller shall
10cause the orders to be drawn for the respective amounts in
11accordance with the directions contained in the certification.
12The proceeds of the tax paid to political subdivisions under
13this Section shall be deposited into either (i) the STAR Bonds
14Tax Allocation Fund by the political subdivision if the
15political subdivision has designated them as pledged STAR
16revenues by resolution or ordinance or (ii) the political
17subdivision's general corporate fund if the political
18subdivision has not designated them as pledged STAR revenues.
19    An ordinance or resolution imposing or discontinuing the
20tax under this Section or effecting a change in the rate
21thereof shall either (i) be adopted and a certified copy
22thereof filed with the Department on or before the first day of
23April, whereupon the Department, if all other requirements of
24this Section are met, shall proceed to administer and enforce
25this Section as of the first day of July next following the
26adoption and filing; or (ii) be adopted and a certified copy

 

 

HB4076- 177 -LRB100 13312 HLH 27839 b

1thereof filed with the Department on or before the first day of
2October, whereupon, if all other requirements of this Section
3are met, the Department shall proceed to administer and enforce
4this Section as of the first day of January next following the
5adoption and filing.
6    The Department of Revenue shall not administer or enforce
7an ordinance imposing, discontinuing, or changing the rate of
8the tax under this Section until the political subdivision also
9provides, in the manner prescribed by the Department, the
10boundaries of the STAR bond district and each address in the
11STAR bond district in such a way that the Department can
12determine by its address whether a business is located in the
13STAR bond district. The political subdivision must provide this
14boundary and address information to the Department on or before
15April 1 for administration and enforcement of the tax under
16this Section by the Department beginning on the following July
171 and on or before October 1 for administration and enforcement
18of the tax under this Section by the Department beginning on
19the following January 1. The Department of Revenue shall not
20administer or enforce any change made to the boundaries of a
21STAR bond district or any address change, addition, or deletion
22until the political subdivision reports the boundary change or
23address change, addition, or deletion to the Department in the
24manner prescribed by the Department. The political subdivision
25must provide this boundary change or address change, addition,
26or deletion information to the Department on or before April 1

 

 

HB4076- 178 -LRB100 13312 HLH 27839 b

1for administration and enforcement by the Department of the
2change, addition, or deletion beginning on the following July 1
3and on or before October 1 for administration and enforcement
4by the Department of the change, addition, or deletion
5beginning on the following January 1. The retailers in the STAR
6bond district shall be responsible for charging the tax imposed
7under this Section. If a retailer is incorrectly included or
8excluded from the list of those required to collect the tax
9under this Section, both the Department of Revenue and the
10retailer shall be held harmless if they reasonably relied on
11information provided by the political subdivision.
12    A political subdivision that imposes the tax under this
13Section must submit to the Department of Revenue any other
14information as the Department may require that is necessary for
15the administration and enforcement of the tax.
16    When certifying the amount of a monthly disbursement to a
17political subdivision under this Section, the Department shall
18increase or decrease the amount by an amount necessary to
19offset any misallocation of previous disbursements. The offset
20amount shall be the amount erroneously disbursed within the
21previous 6 months from the time a misallocation is discovered.
22    Nothing in this Section shall be construed to authorize the
23political subdivision to impose a tax upon the privilege of
24engaging in any business which under the Constitution of the
25United States may not be made the subject of taxation by this
26State.

 

 

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1    (e) When STAR bond project costs, including, without
2limitation, all political subdivision obligations financing
3STAR bond project costs, have been paid, any surplus funds then
4remaining in the STAR Bonds Tax Allocation Fund shall be
5distributed to the treasurer of the political subdivision for
6deposit into the political subdivision's general corporate
7fund. Upon payment of all STAR bond project costs and
8retirement of obligations, but in no event later than the
9maximum maturity date of the last of the STAR bonds issued in
10the STAR bond district, the political subdivision shall adopt
11an ordinance immediately rescinding the taxes imposed pursuant
12to this Section and file a certified copy of the ordinance with
13the Department in the form and manner as described in this
14Section.
15(Source: P.A. 99-143, eff. 7-27-15.)
 
16    Section 40. The Counties Code is amended by changing
17Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009,
18and 5-1035.1 and by adding Section 5-1184 as follows:
 
19    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
20    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
21Law. Any county that is a home rule unit may impose a tax upon
22all persons engaged in the business of selling tangible
23personal property, other than an item of tangible personal
24property titled or registered with an agency of this State's

 

 

HB4076- 180 -LRB100 13312 HLH 27839 b

1government, at retail in the county on the gross receipts from
2such sales made in the course of their business. If imposed,
3this tax shall only be imposed in 1/4% increments. On and after
4September 1, 1991, this additional tax may not be imposed on
5the sales of food for human consumption which is to be consumed
6off the premises where it is sold (other than alcoholic
7beverages, soft drinks and food which has been prepared for
8immediate consumption) and prescription and nonprescription
9medicines, drugs, medical appliances and insulin, urine
10testing materials, syringes and needles used by diabetics.
11Beginning December 1, 2017, this tax is not imposed on sales of
12aviation fuel unless the tax revenue is expended for
13airport-related purposes. If the County does not have an
14airport-related purpose to which it dedicates aviation fuel tax
15revenue, then aviation fuel is excluded from the tax. The
16County must comply with the certification requirements for
17airport-related purposes under Section 5-1184. For purposes of
18this Act, "airport-related purposes" has the meaning ascribed
19in Section 6z-20.2 of the State Finance Act. This exclusion for
20aviation fuel only applies for so long as the revenue use
21requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
22binding on the County. The changes made to this Section by this
23amendatory Act of the 100th General Assembly are a denial and
24limitation of home rule powers and functions under subsection
25(g) of Section 6 of Article VII of the Illinois Constitution.
26The tax imposed by a home rule county pursuant to this Section

 

 

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1and all civil penalties that may be assessed as an incident
2thereof shall be collected and enforced by the State Department
3of Revenue. The certificate of registration that is issued by
4the Department to a retailer under the Retailers' Occupation
5Tax Act shall permit the retailer to engage in a business that
6is taxable under any ordinance or resolution enacted pursuant
7to this Section without registering separately with the
8Department under such ordinance or resolution or under this
9Section. The Department shall have full power to administer and
10enforce this Section; to collect all taxes and penalties due
11hereunder; to dispose of taxes and penalties so collected in
12the manner hereinafter provided; and to determine all rights to
13credit memoranda arising on account of the erroneous payment of
14tax or penalty hereunder. In the administration of, and
15compliance with, this Section, the Department and persons who
16are subject to this Section shall have the same rights,
17remedies, privileges, immunities, powers and duties, and be
18subject to the same conditions, restrictions, limitations,
19penalties and definitions of terms, and employ the same modes
20of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
211e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
22provisions therein other than the State rate of tax), 4, 5, 5a,
235b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
247, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
25and Section 3-7 of the Uniform Penalty and Interest Act, as
26fully as if those provisions were set forth herein.

 

 

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1    No tax may be imposed by a home rule county pursuant to
2this Section unless the county also imposes a tax at the same
3rate pursuant to Section 5-1007.
4    Persons subject to any tax imposed pursuant to the
5authority granted in this Section may reimburse themselves for
6their seller's tax liability hereunder by separately stating
7such tax as an additional charge, which charge may be stated in
8combination, in a single amount, with State tax which sellers
9are required to collect under the Use Tax Act, pursuant to such
10bracket schedules as the Department may prescribe.
11    Whenever the Department determines that a refund should be
12made under this Section to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause the order to be drawn for the
15amount specified and to the person named in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of the home rule county retailers' occupation tax
18fund.
19    Except as otherwise provided in this paragraph, the The
20Department shall forthwith pay over to the State Treasurer, ex
21officio, as trustee, all taxes and penalties collected
22hereunder for deposit into the Home Rule County Retailers'
23Occupation Tax Fund. Taxes and penalties collected on aviation
24fuel sold on or after December 1, 2017, shall be immediately
25paid over by the Department to the State Treasurer, ex officio,
26as trustee, for deposit into the Local Government Aviation

 

 

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1Trust Fund. The Department shall only pay moneys into the Local
2Government Aviation Trust Fund under this Act for so long as
3the revenue use requirements of 49 U.S.C. §47107(b) and 49
4U.S.C. §47133 are binding on the County..
5    As soon as possible after the first day of each month,
6beginning January 1, 2011, upon certification of the Department
7of Revenue, the Comptroller shall order transferred, and the
8Treasurer shall transfer, to the STAR Bonds Revenue Fund the
9local sales tax increment, as defined in the Innovation
10Development and Economy Act, collected under this Section
11during the second preceding calendar month for sales within a
12STAR bond district.
13    After the monthly transfer to the STAR Bonds Revenue Fund,
14on or before the 25th day of each calendar month, the
15Department shall prepare and certify to the Comptroller the
16disbursement of stated sums of money to named counties, the
17counties to be those from which retailers have paid taxes or
18penalties hereunder to the Department during the second
19preceding calendar month. The amount to be paid to each county
20shall be the amount (not including credit memoranda and not
21including taxes and penalties collected on aviation fuel sold
22on or after December 1, 2017) collected hereunder during the
23second preceding calendar month by the Department plus an
24amount the Department determines is necessary to offset any
25amounts that were erroneously paid to a different taxing body,
26and not including an amount equal to the amount of refunds made

 

 

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1during the second preceding calendar month by the Department on
2behalf of such county, and not including any amount which the
3Department determines is necessary to offset any amounts which
4were payable to a different taxing body but were erroneously
5paid to the county, and not including any amounts that are
6transferred to the STAR Bonds Revenue Fund. Within 10 days
7after receipt, by the Comptroller, of the disbursement
8certification to the counties provided for in this Section to
9be given to the Comptroller by the Department, the Comptroller
10shall cause the orders to be drawn for the respective amounts
11in accordance with the directions contained in the
12certification.
13    In addition to the disbursement required by the preceding
14paragraph, an allocation shall be made in March of each year to
15each county that received more than $500,000 in disbursements
16under the preceding paragraph in the preceding calendar year.
17The allocation shall be in an amount equal to the average
18monthly distribution made to each such county under the
19preceding paragraph during the preceding calendar year
20(excluding the 2 months of highest receipts). The distribution
21made in March of each year subsequent to the year in which an
22allocation was made pursuant to this paragraph and the
23preceding paragraph shall be reduced by the amount allocated
24and disbursed under this paragraph in the preceding calendar
25year. The Department shall prepare and certify to the
26Comptroller for disbursement the allocations made in

 

 

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1accordance with this paragraph.
2    For the purpose of determining the local governmental unit
3whose tax is applicable, a retail sale by a producer of coal or
4other mineral mined in Illinois is a sale at retail at the
5place where the coal or other mineral mined in Illinois is
6extracted from the earth. This paragraph does not apply to coal
7or other mineral when it is delivered or shipped by the seller
8to the purchaser at a point outside Illinois so that the sale
9is exempt under the United States Constitution as a sale in
10interstate or foreign commerce.
11    Nothing in this Section shall be construed to authorize a
12county to impose a tax upon the privilege of engaging in any
13business which under the Constitution of the United States may
14not be made the subject of taxation by this State.
15    An ordinance or resolution imposing or discontinuing a tax
16hereunder or effecting a change in the rate thereof shall be
17adopted and a certified copy thereof filed with the Department
18on or before the first day of June, whereupon the Department
19shall proceed to administer and enforce this Section as of the
20first day of September next following such adoption and filing.
21Beginning January 1, 1992, an ordinance or resolution imposing
22or discontinuing the tax hereunder or effecting a change in the
23rate thereof shall be adopted and a certified copy thereof
24filed with the Department on or before the first day of July,
25whereupon the Department shall proceed to administer and
26enforce this Section as of the first day of October next

 

 

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1following such adoption and filing. Beginning January 1, 1993,
2an ordinance or resolution imposing or discontinuing the tax
3hereunder or effecting a change in the rate thereof shall be
4adopted and a certified copy thereof filed with the Department
5on or before the first day of October, whereupon the Department
6shall proceed to administer and enforce this Section as of the
7first day of January next following such adoption and filing.
8Beginning April 1, 1998, an ordinance or resolution imposing or
9discontinuing the tax hereunder or effecting a change in the
10rate thereof shall either (i) be adopted and a certified copy
11thereof filed with the Department on or before the first day of
12April, whereupon the Department shall proceed to administer and
13enforce this Section as of the first day of July next following
14the adoption and filing; or (ii) be adopted and a certified
15copy thereof filed with the Department on or before the first
16day of October, whereupon the Department shall proceed to
17administer and enforce this Section as of the first day of
18January next following the adoption and filing.
19    When certifying the amount of a monthly disbursement to a
20county under this Section, the Department shall increase or
21decrease such amount by an amount necessary to offset any
22misallocation of previous disbursements. The offset amount
23shall be the amount erroneously disbursed within the previous 6
24months from the time a misallocation is discovered.
25    This Section shall be known and may be cited as the Home
26Rule County Retailers' Occupation Tax Law.

 

 

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1(Source: P.A. 99-217, eff. 7-31-15.)
 
2    (55 ILCS 5/5-1006.5)
3    Sec. 5-1006.5. Special County Retailers' Occupation Tax
4For Public Safety, Public Facilities, or Transportation.
5    (a) The county board of any county may impose a tax upon
6all persons engaged in the business of selling tangible
7personal property, other than personal property titled or
8registered with an agency of this State's government, at retail
9in the county on the gross receipts from the sales made in the
10course of business to provide revenue to be used exclusively
11for public safety, public facility, or transportation purposes
12in that county (except as otherwise provided in this Section),
13if a proposition for the tax has been submitted to the electors
14of that county and approved by a majority of those voting on
15the question. If imposed, this tax shall be imposed only in
16one-quarter percent increments. By resolution, the county
17board may order the proposition to be submitted at any
18election. If the tax is imposed for transportation purposes for
19expenditures for public highways or as authorized under the
20Illinois Highway Code, the county board must publish notice of
21the existence of its long-range highway transportation plan as
22required or described in Section 5-301 of the Illinois Highway
23Code and must make the plan publicly available prior to
24approval of the ordinance or resolution imposing the tax. If
25the tax is imposed for transportation purposes for expenditures

 

 

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1for passenger rail transportation, the county board must
2publish notice of the existence of its long-range passenger
3rail transportation plan and must make the plan publicly
4available prior to approval of the ordinance or resolution
5imposing the tax.
6    If a tax is imposed for public facilities purposes, then
7the name of the project may be included in the proposition at
8the discretion of the county board as determined in the
9enabling resolution. For example, the "XXX Nursing Home" or the
10"YYY Museum".
11    The county clerk shall certify the question to the proper
12election authority, who shall submit the proposition at an
13election in accordance with the general election law.
14        (1) The proposition for public safety purposes shall be
15    in substantially the following form:
16        "To pay for public safety purposes, shall (name of
17    county) be authorized to impose an increase on its share of
18    local sales taxes by (insert rate)?"
19        As additional information on the ballot below the
20    question shall appear the following:
21        "This would mean that a consumer would pay an
22    additional (insert amount) in sales tax for every $100 of
23    tangible personal property bought at retail."
24        The county board may also opt to establish a sunset
25    provision at which time the additional sales tax would
26    cease being collected, if not terminated earlier by a vote

 

 

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1    of the county board. If the county board votes to include a
2    sunset provision, the proposition for public safety
3    purposes shall be in substantially the following form:
4        "To pay for public safety purposes, shall (name of
5    county) be authorized to impose an increase on its share of
6    local sales taxes by (insert rate) for a period not to
7    exceed (insert number of years)?"
8        As additional information on the ballot below the
9    question shall appear the following:
10        "This would mean that a consumer would pay an
11    additional (insert amount) in sales tax for every $100 of
12    tangible personal property bought at retail. If imposed,
13    the additional tax would cease being collected at the end
14    of (insert number of years), if not terminated earlier by a
15    vote of the county board."
16        For the purposes of the paragraph, "public safety
17    purposes" means crime prevention, detention, fire
18    fighting, police, medical, ambulance, or other emergency
19    services.
20        Votes shall be recorded as "Yes" or "No".
21        Beginning on the January 1 or July 1, whichever is
22    first, that occurs not less than 30 days after May 31, 2015
23    (the effective date of Public Act 99-4), Adams County may
24    impose a public safety retailers' occupation tax and
25    service occupation tax at the rate of 0.25%, as provided in
26    the referendum approved by the voters on April 7, 2015,

 

 

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1    notwithstanding the omission of the additional information
2    that is otherwise required to be printed on the ballot
3    below the question pursuant to this item (1).
4        (2) The proposition for transportation purposes shall
5    be in substantially the following form:
6        "To pay for improvements to roads and other
7    transportation purposes, shall (name of county) be
8    authorized to impose an increase on its share of local
9    sales taxes by (insert rate)?"
10        As additional information on the ballot below the
11    question shall appear the following:
12        "This would mean that a consumer would pay an
13    additional (insert amount) in sales tax for every $100 of
14    tangible personal property bought at retail."
15        The county board may also opt to establish a sunset
16    provision at which time the additional sales tax would
17    cease being collected, if not terminated earlier by a vote
18    of the county board. If the county board votes to include a
19    sunset provision, the proposition for transportation
20    purposes shall be in substantially the following form:
21        "To pay for road improvements and other transportation
22    purposes, shall (name of county) be authorized to impose an
23    increase on its share of local sales taxes by (insert rate)
24    for a period not to exceed (insert number of years)?"
25        As additional information on the ballot below the
26    question shall appear the following:

 

 

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1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail. If imposed,
4    the additional tax would cease being collected at the end
5    of (insert number of years), if not terminated earlier by a
6    vote of the county board."
7        For the purposes of this paragraph, transportation
8    purposes means construction, maintenance, operation, and
9    improvement of public highways, any other purpose for which
10    a county may expend funds under the Illinois Highway Code,
11    and passenger rail transportation.
12        The votes shall be recorded as "Yes" or "No".
13        (3) The proposition for public facilities purposes
14    shall be in substantially the following form:
15        "To pay for public facilities purposes, shall (name of
16    county) be authorized to impose an increase on its share of
17    local sales taxes by (insert rate)?"
18        As additional information on the ballot below the
19    question shall appear the following:
20        "This would mean that a consumer would pay an
21    additional (insert amount) in sales tax for every $100 of
22    tangible personal property bought at retail."
23        The county board may also opt to establish a sunset
24    provision at which time the additional sales tax would
25    cease being collected, if not terminated earlier by a vote
26    of the county board. If the county board votes to include a

 

 

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1    sunset provision, the proposition for public facilities
2    purposes shall be in substantially the following form:
3        "To pay for public facilities purposes, shall (name of
4    county) be authorized to impose an increase on its share of
5    local sales taxes by (insert rate) for a period not to
6    exceed (insert number of years)?"
7        As additional information on the ballot below the
8    question shall appear the following:
9        "This would mean that a consumer would pay an
10    additional (insert amount) in sales tax for every $100 of
11    tangible personal property bought at retail. If imposed,
12    the additional tax would cease being collected at the end
13    of (insert number of years), if not terminated earlier by a
14    vote of the county board."
15        For purposes of this Section, "public facilities
16    purposes" means the acquisition, development,
17    construction, reconstruction, rehabilitation, improvement,
18    financing, architectural planning, and installation of
19    capital facilities consisting of buildings, structures,
20    and durable equipment and for the acquisition and
21    improvement of real property and interest in real property
22    required, or expected to be required, in connection with
23    the public facilities, for use by the county for the
24    furnishing of governmental services to its citizens,
25    including but not limited to museums and nursing homes.
26        The votes shall be recorded as "Yes" or "No".

 

 

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1    If a majority of the electors voting on the proposition
2vote in favor of it, the county may impose the tax. A county
3may not submit more than one proposition authorized by this
4Section to the electors at any one time.
5    This additional tax may not be imposed on the sales of food
6for human consumption that is to be consumed off the premises
7where it is sold (other than alcoholic beverages, soft drinks,
8and food which has been prepared for immediate consumption) and
9prescription and non-prescription medicines, drugs, medical
10appliances and insulin, urine testing materials, syringes, and
11needles used by diabetics. Beginning December 1, 2017, this tax
12is not imposed on sales of aviation fuel unless the tax revenue
13is expended for airport-related purposes. If the County does
14not have an airport-related purpose to which it dedicates
15aviation fuel tax revenue, then aviation fuel is excluded from
16the tax. The County must comply with the certification
17requirements for airport-related purposes under Section
185-1184. For purposes of this Act, "airport-related purposes"
19has the meaning ascribed in Section 6z-20.2 of the State
20Finance Act. This exclusion for aviation fuel only applies for
21so long as the revenue use requirements of 49 U.S.C. §47107(b)
22and 49 U.S.C. §47133 are binding on the County. The tax imposed
23by a county under this Section and all civil penalties that may
24be assessed as an incident of the tax shall be collected and
25enforced by the Illinois Department of Revenue and deposited
26into a special fund created for that purpose. The certificate

 

 

HB4076- 194 -LRB100 13312 HLH 27839 b

1of registration that is issued by the Department to a retailer
2under the Retailers' Occupation Tax Act shall permit the
3retailer to engage in a business that is taxable without
4registering separately with the Department under an ordinance
5or resolution under this Section. The Department has full power
6to administer and enforce this Section, to collect all taxes
7and penalties due under this Section, to dispose of taxes and
8penalties so collected in the manner provided in this Section,
9and to determine all rights to credit memoranda arising on
10account of the erroneous payment of a tax or penalty under this
11Section. In the administration of and compliance with this
12Section, the Department and persons who are subject to this
13Section shall (i) have the same rights, remedies, privileges,
14immunities, powers, and duties, (ii) be subject to the same
15conditions, restrictions, limitations, penalties, and
16definitions of terms, and (iii) employ the same modes of
17procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
181f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
19provisions contained in those Sections other than the State
20rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
21transaction returns and quarter monthly payments, and except
22that the retailer's discount is not allowed for taxes paid on
23aviation fuel that are deposited into the Local Government
24Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
255j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
26of the Retailers' Occupation Tax Act and Section 3-7 of the

 

 

HB4076- 195 -LRB100 13312 HLH 27839 b

1Uniform Penalty and Interest Act as if those provisions were
2set forth in this Section.
3    Persons subject to any tax imposed under the authority
4granted in this Section may reimburse themselves for their
5sellers' tax liability by separately stating the tax as an
6additional charge, which charge may be stated in combination,
7in a single amount, with State tax which sellers are required
8to collect under the Use Tax Act, pursuant to such bracketed
9schedules as the Department may prescribe.
10    Whenever the Department determines that a refund should be
11made under this Section to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the order to be drawn for the
14amount specified and to the person named in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of the County Public Safety or Transportation
17Retailers' Occupation Tax Fund.
18    (b) If a tax has been imposed under subsection (a), a
19service occupation tax shall also be imposed at the same rate
20upon all persons engaged, in the county, in the business of
21making sales of service, who, as an incident to making those
22sales of service, transfer tangible personal property within
23the county as an incident to a sale of service. This tax may
24not be imposed on sales of food for human consumption that is
25to be consumed off the premises where it is sold (other than
26alcoholic beverages, soft drinks, and food prepared for

 

 

HB4076- 196 -LRB100 13312 HLH 27839 b

1immediate consumption) and prescription and non-prescription
2medicines, drugs, medical appliances and insulin, urine
3testing materials, syringes, and needles used by diabetics.
4Beginning December 1, 2017, this tax is not imposed on sales of
5aviation fuel unless the tax revenue is expended for
6airport-related purposes. If the County does not have an
7airport-related purpose to which it dedicates aviation fuel tax
8revenue, then aviation fuel is excluded from the tax. The
9County must comply with the certification requirements for
10airport-related purposes under Section 5-1184. For purposes of
11this Act, "airport-related purposes" has the meaning ascribed
12in Section 6z-20.2 of the State Finance Act. This exclusion for
13aviation fuel only applies for so long as the revenue use
14requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
15binding on the County. The tax imposed under this subsection
16and all civil penalties that may be assessed as an incident
17thereof shall be collected and enforced by the Department of
18Revenue. The Department has full power to administer and
19enforce this subsection; to collect all taxes and penalties due
20hereunder; to dispose of taxes and penalties so collected in
21the manner hereinafter provided; and to determine all rights to
22credit memoranda arising on account of the erroneous payment of
23tax or penalty hereunder. In the administration of, and
24compliance with this subsection, the Department and persons who
25are subject to this paragraph shall (i) have the same rights,
26remedies, privileges, immunities, powers, and duties, (ii) be

 

 

HB4076- 197 -LRB100 13312 HLH 27839 b

1subject to the same conditions, restrictions, limitations,
2penalties, exclusions, exemptions, and definitions of terms,
3and (iii) employ the same modes of procedure as are prescribed
4in Sections 2 (except that the reference to State in the
5definition of supplier maintaining a place of business in this
6State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
7respect to all provisions therein other than the State rate of
8tax), 4 (except that the reference to the State shall be to the
9county), 5, 7, 8 (except that the jurisdiction to which the tax
10shall be a debt to the extent indicated in that Section 8 shall
11be the county), 9 (except as to the disposition of taxes and
12penalties collected, and except that the retailer's discount is
13not allowed for taxes paid on aviation fuel that are deposited
14into the Local Government Aviation Trust Fund), 10, 11, 12
15(except the reference therein to Section 2b of the Retailers'
16Occupation Tax Act), 13 (except that any reference to the State
17shall mean the county), Section 15, 16, 17, 18, 19 and 20 of
18the Service Occupation Tax Act and Section 3-7 of the Uniform
19Penalty and Interest Act, as fully as if those provisions were
20set forth herein.
21    Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23serviceman's tax liability by separately stating the tax as an
24additional charge, which charge may be stated in combination,
25in a single amount, with State tax that servicemen are
26authorized to collect under the Service Use Tax Act, in

 

 

HB4076- 198 -LRB100 13312 HLH 27839 b

1accordance with such bracket schedules as the Department may
2prescribe.
3    Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing a
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause the warrant to be drawn for the
7amount specified, and to the person named, in the notification
8from the Department. The refund shall be paid by the State
9Treasurer out of the County Public Safety or Transportation
10Retailers' Occupation Fund.
11    Nothing in this subsection shall be construed to authorize
12the county to impose a tax upon the privilege of engaging in
13any business which under the Constitution of the United States
14may not be made the subject of taxation by the State.
15    (c) Except as otherwise provided in this paragraph, the The
16Department shall immediately pay over to the State Treasurer,
17ex officio, as trustee, all taxes and penalties collected under
18this Section to be deposited into the County Public Safety or
19Transportation Retailers' Occupation Tax Fund, which shall be
20an unappropriated trust fund held outside of the State
21treasury. Taxes and penalties collected on aviation fuel sold
22on or after December 1, 2017, shall be immediately paid over by
23the Department to the State Treasurer, ex officio, as trustee,
24for deposit into the Local Government Aviation Trust Fund. The
25Department shall only pay moneys into the Local Government
26Aviation Trust Fund under this Act for so long as the revenue

 

 

HB4076- 199 -LRB100 13312 HLH 27839 b

1use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133
2are binding on the County.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the Department
5of Revenue, the Comptroller shall order transferred, and the
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7local sales tax increment, as defined in the Innovation
8Development and Economy Act, collected under this Section
9during the second preceding calendar month for sales within a
10STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to the counties from which
15retailers have paid taxes or penalties to the Department during
16the second preceding calendar month. The amount to be paid to
17each county, and deposited by the county into its special fund
18created for the purposes of this Section, shall be the amount
19(not including credit memoranda and not including taxes and
20penalties collected on aviation fuel sold on or after December
211, 2017) collected under this Section during the second
22preceding calendar month by the Department plus an amount the
23Department determines is necessary to offset any amounts that
24were erroneously paid to a different taxing body, and not
25including (i) an amount equal to the amount of refunds made
26during the second preceding calendar month by the Department on

 

 

HB4076- 200 -LRB100 13312 HLH 27839 b

1behalf of the county, (ii) any amount that the Department
2determines is necessary to offset any amounts that were payable
3to a different taxing body but were erroneously paid to the
4county, and (iii) any amounts that are transferred to the STAR
5Bonds Revenue Fund. Within 10 days after receipt by the
6Comptroller of the disbursement certification to the counties
7provided for in this Section to be given to the Comptroller by
8the Department, the Comptroller shall cause the orders to be
9drawn for the respective amounts in accordance with directions
10contained in the certification.
11    In addition to the disbursement required by the preceding
12paragraph, an allocation shall be made in March of each year to
13each county that received more than $500,000 in disbursements
14under the preceding paragraph in the preceding calendar year.
15The allocation shall be in an amount equal to the average
16monthly distribution made to each such county under the
17preceding paragraph during the preceding calendar year
18(excluding the 2 months of highest receipts). The distribution
19made in March of each year subsequent to the year in which an
20allocation was made pursuant to this paragraph and the
21preceding paragraph shall be reduced by the amount allocated
22and disbursed under this paragraph in the preceding calendar
23year. The Department shall prepare and certify to the
24Comptroller for disbursement the allocations made in
25accordance with this paragraph.
26    A county may direct, by ordinance, that all or a portion of

 

 

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1the taxes and penalties collected under the Special County
2Retailers' Occupation Tax For Public Safety or Transportation
3be deposited into the Transportation Development Partnership
4Trust Fund.
5    (d) For the purpose of determining the local governmental
6unit whose tax is applicable, a retail sale by a producer of
7coal or another mineral mined in Illinois is a sale at retail
8at the place where the coal or other mineral mined in Illinois
9is extracted from the earth. This paragraph does not apply to
10coal or another mineral when it is delivered or shipped by the
11seller to the purchaser at a point outside Illinois so that the
12sale is exempt under the United States Constitution as a sale
13in interstate or foreign commerce.
14    (e) Nothing in this Section shall be construed to authorize
15a county to impose a tax upon the privilege of engaging in any
16business that under the Constitution of the United States may
17not be made the subject of taxation by this State.
18    (e-5) If a county imposes a tax under this Section, the
19county board may, by ordinance, discontinue or lower the rate
20of the tax. If the county board lowers the tax rate or
21discontinues the tax, a referendum must be held in accordance
22with subsection (a) of this Section in order to increase the
23rate of the tax or to reimpose the discontinued tax.
24    (f) Beginning April 1, 1998 and through December 31, 2013,
25the results of any election authorizing a proposition to impose
26a tax under this Section or effecting a change in the rate of

 

 

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1tax, or any ordinance lowering the rate or discontinuing the
2tax, shall be certified by the county clerk and filed with the
3Illinois Department of Revenue either (i) on or before the
4first day of April, whereupon the Department shall proceed to
5administer and enforce the tax as of the first day of July next
6following the filing; or (ii) on or before the first day of
7October, whereupon the Department shall proceed to administer
8and enforce the tax as of the first day of January next
9following the filing.
10    Beginning January 1, 2014, the results of any election
11authorizing a proposition to impose a tax under this Section or
12effecting an increase in the rate of tax, along with the
13ordinance adopted to impose the tax or increase the rate of the
14tax, or any ordinance adopted to lower the rate or discontinue
15the tax, shall be certified by the county clerk and filed with
16the Illinois Department of Revenue either (i) on or before the
17first day of May, whereupon the Department shall proceed to
18administer and enforce the tax as of the first day of July next
19following the adoption and filing; or (ii) on or before the
20first day of October, whereupon the Department shall proceed to
21administer and enforce the tax as of the first day of January
22next following the adoption and filing.
23    (g) When certifying the amount of a monthly disbursement to
24a county under this Section, the Department shall increase or
25decrease the amounts by an amount necessary to offset any
26miscalculation of previous disbursements. The offset amount

 

 

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1shall be the amount erroneously disbursed within the previous 6
2months from the time a miscalculation is discovered.
3    (h) This Section may be cited as the "Special County
4Occupation Tax For Public Safety, Public Facilities, or
5Transportation Law".
6    (i) For purposes of this Section, "public safety" includes,
7but is not limited to, crime prevention, detention, fire
8fighting, police, medical, ambulance, or other emergency
9services. The county may share tax proceeds received under this
10Section for public safety purposes, including proceeds
11received before August 4, 2009 (the effective date of Public
12Act 96-124), with any fire protection district located in the
13county. For the purposes of this Section, "transportation"
14includes, but is not limited to, the construction, maintenance,
15operation, and improvement of public highways, any other
16purpose for which a county may expend funds under the Illinois
17Highway Code, and passenger rail transportation. For the
18purposes of this Section, "public facilities purposes"
19includes, but is not limited to, the acquisition, development,
20construction, reconstruction, rehabilitation, improvement,
21financing, architectural planning, and installation of capital
22facilities consisting of buildings, structures, and durable
23equipment and for the acquisition and improvement of real
24property and interest in real property required, or expected to
25be required, in connection with the public facilities, for use
26by the county for the furnishing of governmental services to

 

 

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1its citizens, including but not limited to museums and nursing
2homes.
3    (j) The Department may promulgate rules to implement Public
4Act 95-1002 only to the extent necessary to apply the existing
5rules for the Special County Retailers' Occupation Tax for
6Public Safety to this new purpose for public facilities.
7(Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217,
8eff. 7-31-15; 99-642, eff. 7-28-16.)
 
9    (55 ILCS 5/5-1006.7)
10    Sec. 5-1006.7. School facility occupation taxes.
11    (a) In any county, a tax shall be imposed upon all persons
12engaged in the business of selling tangible personal property,
13other than personal property titled or registered with an
14agency of this State's government, at retail in the county on
15the gross receipts from the sales made in the course of
16business to provide revenue to be used exclusively for school
17facility purposes (except as otherwise provided in this
18Section) if a proposition for the tax has been submitted to the
19electors of that county and approved by a majority of those
20voting on the question as provided in subsection (c). The tax
21under this Section shall be imposed only in one-quarter percent
22increments and may not exceed 1%.
23    This additional tax may not be imposed on the sale of food
24for human consumption that is to be consumed off the premises
25where it is sold (other than alcoholic beverages, soft drinks,

 

 

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1and food that has been prepared for immediate consumption) and
2prescription and non-prescription medicines, drugs, medical
3appliances and insulin, urine testing materials, syringes and
4needles used by diabetics. Beginning December 1, 2017, this tax
5is not imposed on sales of aviation fuel unless the tax revenue
6is expended for airport-related purposes. If the County does
7not have an airport-related purpose to which it dedicates
8aviation fuel tax revenue, then aviation fuel is excluded from
9the tax. The County must comply with the certification
10requirements for airport-related purposes under Section
115-1184. For purposes of this Act, "airport-related purposes"
12has the meaning ascribed in Section 6z-20.2 of the State
13Finance Act. This exclusion for aviation fuel only applies for
14so long as the revenue use requirements of 49 U.S.C. §47107(b)
15and 49 U.S.C. §47133 are binding on the County. The Department
16of Revenue has full power to administer and enforce this
17subsection, to collect all taxes and penalties due under this
18subsection, to dispose of taxes and penalties so collected in
19the manner provided in this subsection, and to determine all
20rights to credit memoranda arising on account of the erroneous
21payment of a tax or penalty under this subsection. The
22Department shall deposit all taxes and penalties collected
23under this subsection into a special fund created for that
24purpose.
25    In the administration of and compliance with this
26subsection, the Department and persons who are subject to this

 

 

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1subsection (i) have the same rights, remedies, privileges,
2immunities, powers, and duties, (ii) are subject to the same
3conditions, restrictions, limitations, penalties, and
4definitions of terms, and (iii) shall employ the same modes of
5procedure as are set forth in Sections 1 through 1o, 2 through
62-70 (in respect to all provisions contained in those Sections
7other than the State rate of tax), 2a through 2h, 3 (except as
8to the disposition of taxes and penalties collected, and except
9that the retailer's discount is not allowed for taxes paid on
10aviation fuel that are deposited into the Local Government
11Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
125j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
13of the Retailers' Occupation Tax Act and all provisions of the
14Uniform Penalty and Interest Act as if those provisions were
15set forth in this subsection.
16    The certificate of registration that is issued by the
17Department to a retailer under the Retailers' Occupation Tax
18Act permits the retailer to engage in a business that is
19taxable without registering separately with the Department
20under an ordinance or resolution under this subsection.
21    Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23seller's tax liability by separately stating that tax as an
24additional charge, which may be stated in combination, in a
25single amount, with State tax that sellers are required to
26collect under the Use Tax Act, pursuant to any bracketed

 

 

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1schedules set forth by the Department.
2    (b) If a tax has been imposed under subsection (a), then a
3service occupation tax must also be imposed at the same rate
4upon all persons engaged, in the county, in the business of
5making sales of service, who, as an incident to making those
6sales of service, transfer tangible personal property within
7the county as an incident to a sale of service.
8    This tax may not be imposed on sales of food for human
9consumption that is to be consumed off the premises where it is
10sold (other than alcoholic beverages, soft drinks, and food
11prepared for immediate consumption) and prescription and
12non-prescription medicines, drugs, medical appliances and
13insulin, urine testing materials, syringes, and needles used by
14diabetics. Beginning December 1, 2017, this tax is not imposed
15on sales of aviation fuel unless the tax revenue is expended
16for airport-related purposes. If the County does not have an
17airport-related purpose to which it dedicates aviation fuel tax
18revenue, then aviation fuel is excluded from the tax. The
19County must comply with the certification requirements for
20airport-related purposes under Section 5-1184. For purposes of
21this Act, "airport-related purposes" has the meaning ascribed
22in Section 6z-20.2 of the State Finance Act. This exclusion for
23aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
25binding on the County.
26    The tax imposed under this subsection and all civil

 

 

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1penalties that may be assessed as an incident thereof shall be
2collected and enforced by the Department and deposited into a
3special fund created for that purpose. The Department has full
4power to administer and enforce this subsection, to collect all
5taxes and penalties due under this subsection, to dispose of
6taxes and penalties so collected in the manner provided in this
7subsection, and to determine all rights to credit memoranda
8arising on account of the erroneous payment of a tax or penalty
9under this subsection.
10    In the administration of and compliance with this
11subsection, the Department and persons who are subject to this
12subsection shall (i) have the same rights, remedies,
13privileges, immunities, powers and duties, (ii) be subject to
14the same conditions, restrictions, limitations, penalties and
15definition of terms, and (iii) employ the same modes of
16procedure as are set forth in Sections 2 (except that that
17reference to State in the definition of supplier maintaining a
18place of business in this State means the county), 2a through
192d, 3 through 3-50 (in respect to all provisions contained in
20those Sections other than the State rate of tax), 4 (except
21that the reference to the State shall be to the county), 5, 7,
228 (except that the jurisdiction to which the tax is a debt to
23the extent indicated in that Section 8 is the county), 9
24(except as to the disposition of taxes and penalties collected,
25and except that the retailer's discount is not allowed for
26taxes paid on aviation fuel that are deposited into the Local

 

 

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1Government Aviation Trust Fund), 10, 11, 12 (except the
2reference therein to Section 2b of the Retailers' Occupation
3Tax Act), 13 (except that any reference to the State means the
4county), Section 15, 16, 17, 18, 19, and 20 of the Service
5Occupation Tax Act and all provisions of the Uniform Penalty
6and Interest Act, as fully as if those provisions were set
7forth herein.
8    Persons subject to any tax imposed under the authority
9granted in this subsection may reimburse themselves for their
10serviceman's tax liability by separately stating the tax as an
11additional charge, which may be stated in combination, in a
12single amount, with State tax that servicemen are authorized to
13collect under the Service Use Tax Act, pursuant to any
14bracketed schedules set forth by the Department.
15    (c) The tax under this Section may not be imposed until the
16question of imposing the tax has been submitted to the electors
17of the county at a regular election and approved by a majority
18of the electors voting on the question. For all regular
19elections held prior to August 23, 2011 (the effective date of
20Public Act 97-542), upon a resolution by the county board or a
21resolution by school district boards that represent at least
2251% of the student enrollment within the county, the county
23board must certify the question to the proper election
24authority in accordance with the Election Code.
25    For all regular elections held prior to August 23, 2011
26(the effective date of Public Act 97-542), the election

 

 

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1authority must submit the question in substantially the
2following form:
3        Shall (name of county) be authorized to impose a
4    retailers' occupation tax and a service occupation tax
5    (commonly referred to as a "sales tax") at a rate of
6    (insert rate) to be used exclusively for school facility
7    purposes?
8The election authority must record the votes as "Yes" or "No".
9    If a majority of the electors voting on the question vote
10in the affirmative, then the county may, thereafter, impose the
11tax.
12    For all regular elections held on or after August 23, 2011
13(the effective date of Public Act 97-542), the regional
14superintendent of schools for the county must, upon receipt of
15a resolution or resolutions of school district boards that
16represent more than 50% of the student enrollment within the
17county, certify the question to the proper election authority
18for submission to the electors of the county at the next
19regular election at which the question lawfully may be
20submitted to the electors, all in accordance with the Election
21Code.
22    For all regular elections held on or after August 23, 2011
23(the effective date of Public Act 97-542), the election
24authority must submit the question in substantially the
25following form:
26        Shall a retailers' occupation tax and a service

 

 

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1    occupation tax (commonly referred to as a "sales tax") be
2    imposed in (name of county) at a rate of (insert rate) to
3    be used exclusively for school facility purposes?
4The election authority must record the votes as "Yes" or "No".
5    If a majority of the electors voting on the question vote
6in the affirmative, then the tax shall be imposed at the rate
7set forth in the question.
8    For the purposes of this subsection (c), "enrollment" means
9the head count of the students residing in the county on the
10last school day of September of each year, which must be
11reported on the Illinois State Board of Education Public School
12Fall Enrollment/Housing Report.
13    (d) Except as otherwise provided, the The Department shall
14immediately pay over to the State Treasurer, ex officio, as
15trustee, all taxes and penalties collected under this Section
16to be deposited into the School Facility Occupation Tax Fund,
17which shall be an unappropriated trust fund held outside the
18State treasury. Taxes and penalties collected on aviation fuel
19sold on or after December 1, 2017, shall be immediately paid
20over by the Department to the State Treasurer, ex officio, as
21trustee, for deposit into the Local Government Aviation Trust
22Fund. The Department shall only pay moneys into the Local
23Government Aviation Trust Fund under this Act for so long as
24the revenue use requirements of 49 U.S.C. §47107(b) and 49
25U.S.C. §47133 are binding on the County.
26    On or before the 25th day of each calendar month, the

 

 

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1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to the regional
3superintendents of schools in counties from which retailers or
4servicemen have paid taxes or penalties to the Department
5during the second preceding calendar month. The amount to be
6paid to each regional superintendent of schools and disbursed
7to him or her in accordance with Section 3-14.31 of the School
8Code, is equal to the amount (not including credit memoranda
9and not including taxes and penalties collected on aviation
10fuel sold on or after December 1, 2017) collected from the
11county under this Section during the second preceding calendar
12month by the Department, (i) less 2% of that amount (except the
13amount collected on aviation fuel sold on or after December 1,
142017), which shall be deposited into the Tax Compliance and
15Administration Fund and shall be used by the Department,
16subject to appropriation, to cover the costs of the Department
17in administering and enforcing the provisions of this Section,
18on behalf of the county, (ii) plus an amount that the
19Department determines is necessary to offset any amounts that
20were erroneously paid to a different taxing body; (iii) less an
21amount equal to the amount of refunds made during the second
22preceding calendar month by the Department on behalf of the
23county; and (iv) less any amount that the Department determines
24is necessary to offset any amounts that were payable to a
25different taxing body but were erroneously paid to the county.
26When certifying the amount of a monthly disbursement to a

 

 

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1regional superintendent of schools under this Section, the
2Department shall increase or decrease the amounts by an amount
3necessary to offset any miscalculation of previous
4disbursements within the previous 6 months from the time a
5miscalculation is discovered.
6    Within 10 days after receipt by the Comptroller from the
7Department of the disbursement certification to the regional
8superintendents of the schools provided for in this Section,
9the Comptroller shall cause the orders to be drawn for the
10respective amounts in accordance with directions contained in
11the certification.
12    If the Department determines that a refund should be made
13under this Section to a claimant instead of issuing a credit
14memorandum, then the Department shall notify the Comptroller,
15who shall cause the order to be drawn for the amount specified
16and to the person named in the notification from the
17Department. The refund shall be paid by the Treasurer out of
18the School Facility Occupation Tax Fund.
19    (e) For the purposes of determining the local governmental
20unit whose tax is applicable, a retail sale by a producer of
21coal or another mineral mined in Illinois is a sale at retail
22at the place where the coal or other mineral mined in Illinois
23is extracted from the earth. This subsection does not apply to
24coal or another mineral when it is delivered or shipped by the
25seller to the purchaser at a point outside Illinois so that the
26sale is exempt under the United States Constitution as a sale

 

 

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1in interstate or foreign commerce.
2    (f) Nothing in this Section may be construed to authorize a
3tax to be imposed upon the privilege of engaging in any
4business that under the Constitution of the United States may
5not be made the subject of taxation by this State.
6    (g) If a county board imposes a tax under this Section
7pursuant to a referendum held before August 23, 2011 (the
8effective date of Public Act 97-542) at a rate below the rate
9set forth in the question approved by a majority of electors of
10that county voting on the question as provided in subsection
11(c), then the county board may, by ordinance, increase the rate
12of the tax up to the rate set forth in the question approved by
13a majority of electors of that county voting on the question as
14provided in subsection (c). If a county board imposes a tax
15under this Section pursuant to a referendum held before August
1623, 2011 (the effective date of Public Act 97-542), then the
17board may, by ordinance, discontinue or reduce the rate of the
18tax. If a tax is imposed under this Section pursuant to a
19referendum held on or after August 23, 2011 (the effective date
20of Public Act 97-542), then the county board may reduce or
21discontinue the tax, but only in accordance with subsection
22(h-5) of this Section. If, however, a school board issues bonds
23that are secured by the proceeds of the tax under this Section,
24then the county board may not reduce the tax rate or
25discontinue the tax if that rate reduction or discontinuance
26would adversely affect the school board's ability to pay the

 

 

HB4076- 215 -LRB100 13312 HLH 27839 b

1principal and interest on those bonds as they become due or
2necessitate the extension of additional property taxes to pay
3the principal and interest on those bonds. If the county board
4reduces the tax rate or discontinues the tax, then a referendum
5must be held in accordance with subsection (c) of this Section
6in order to increase the rate of the tax or to reimpose the
7discontinued tax.
8    Until January 1, 2014, the results of any election that
9imposes, reduces, or discontinues a tax under this Section must
10be certified by the election authority, and any ordinance that
11increases or lowers the rate or discontinues the tax must be
12certified by the county clerk and, in each case, filed with the
13Illinois Department of Revenue either (i) on or before the
14first day of April, whereupon the Department shall proceed to
15administer and enforce the tax or change in the rate as of the
16first day of July next following the filing; or (ii) on or
17before the first day of October, whereupon the Department shall
18proceed to administer and enforce the tax or change in the rate
19as of the first day of January next following the filing.
20    Beginning January 1, 2014, the results of any election that
21imposes, reduces, or discontinues a tax under this Section must
22be certified by the election authority, and any ordinance that
23increases or lowers the rate or discontinues the tax must be
24certified by the county clerk and, in each case, filed with the
25Illinois Department of Revenue either (i) on or before the
26first day of May, whereupon the Department shall proceed to

 

 

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1administer and enforce the tax or change in the rate as of the
2first day of July next following the filing; or (ii) on or
3before the first day of October, whereupon the Department shall
4proceed to administer and enforce the tax or change in the rate
5as of the first day of January next following the filing.
6    (h) For purposes of this Section, "school facility
7purposes" means (i) the acquisition, development,
8construction, reconstruction, rehabilitation, improvement,
9financing, architectural planning, and installation of capital
10facilities consisting of buildings, structures, and durable
11equipment and for the acquisition and improvement of real
12property and interest in real property required, or expected to
13be required, in connection with the capital facilities and (ii)
14the payment of bonds or other obligations heretofore or
15hereafter issued, including bonds or other obligations
16heretofore or hereafter issued to refund or to continue to
17refund bonds or other obligations issued, for school facility
18purposes, provided that the taxes levied to pay those bonds are
19abated by the amount of the taxes imposed under this Section
20that are used to pay those bonds. "School-facility purposes"
21also includes fire prevention, safety, energy conservation,
22accessibility, school security, and specified repair purposes
23set forth under Section 17-2.11 of the School Code.
24    (h-5) A county board in a county where a tax has been
25imposed under this Section pursuant to a referendum held on or
26after August 23, 2011 (the effective date of Public Act 97-542)

 

 

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1may, by ordinance or resolution, submit to the voters of the
2county the question of reducing or discontinuing the tax. In
3the ordinance or resolution, the county board shall certify the
4question to the proper election authority in accordance with
5the Election Code. The election authority must submit the
6question in substantially the following form:
7        Shall the school facility retailers' occupation tax
8    and service occupation tax (commonly referred to as the
9    "school facility sales tax") currently imposed in (name of
10    county) at a rate of (insert rate) be (reduced to (insert
11    rate))(discontinued)?
12If a majority of the electors voting on the question vote in
13the affirmative, then, subject to the provisions of subsection
14(g) of this Section, the tax shall be reduced or discontinued
15as set forth in the question.
16    (i) This Section does not apply to Cook County.
17    (j) This Section may be cited as the County School Facility
18Occupation Tax Law.
19(Source: P.A. 98-584, eff. 8-27-13; 99-143, eff. 7-27-15;
2099-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
 
21    (55 ILCS 5/5-1007)  (from Ch. 34, par. 5-1007)
22    Sec. 5-1007. Home Rule County Service Occupation Tax Law.
23The corporate authorities of a home rule county may impose a
24tax upon all persons engaged, in such county, in the business
25of making sales of service at the same rate of tax imposed

 

 

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1pursuant to Section 5-1006 of the selling price of all tangible
2personal property transferred by such servicemen either in the
3form of tangible personal property or in the form of real
4estate as an incident to a sale of service. If imposed, such
5tax shall only be imposed in 1/4% increments. On and after
6September 1, 1991, this additional tax may not be imposed on
7the sales of food for human consumption which is to be consumed
8off the premises where it is sold (other than alcoholic
9beverages, soft drinks and food which has been prepared for
10immediate consumption) and prescription and nonprescription
11medicines, drugs, medical appliances and insulin, urine
12testing materials, syringes and needles used by diabetics.
13Beginning December 1, 2017, this tax is not imposed on sales of
14aviation fuel unless the tax revenue is expended for
15airport-related purposes. If the County does not have an
16airport-related purpose to which it dedicates aviation fuel tax
17revenue, then aviation fuel is excluded from the tax. The
18County must comply with the certification requirements for
19airport-related purposes under Section 5-1184. For purposes of
20this Act, "airport-related purposes" has the meaning ascribed
21in Section 6z-20.2 of the State Finance Act. This exclusion for
22aviation fuel only applies for so long as the revenue use
23requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
24binding on the County. The changes made to this Section by this
25amendatory Act of the 100th General Assembly are a denial and
26limitation of home rule powers and functions under subsection

 

 

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1(g) of Section 6 of Article VII of the Illinois Constitution.
2The tax imposed by a home rule county pursuant to this Section
3and all civil penalties that may be assessed as an incident
4thereof shall be collected and enforced by the State Department
5of Revenue. The certificate of registration which is issued by
6the Department to a retailer under the Retailers' Occupation
7Tax Act or under the Service Occupation Tax Act shall permit
8such registrant to engage in a business which is taxable under
9any ordinance or resolution enacted pursuant to this Section
10without registering separately with the Department under such
11ordinance or resolution or under this Section. The Department
12shall have full power to administer and enforce this Section;
13to collect all taxes and penalties due hereunder; to dispose of
14taxes and penalties so collected in the manner hereinafter
15provided; and to determine all rights to credit memoranda
16arising on account of the erroneous payment of tax or penalty
17hereunder. In the administration of, and compliance with, this
18Section the Department and persons who are subject to this
19Section shall have the same rights, remedies, privileges,
20immunities, powers and duties, and be subject to the same
21conditions, restrictions, limitations, penalties and
22definitions of terms, and employ the same modes of procedure,
23as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
24respect to all provisions therein other than the State rate of
25tax), 4 (except that the reference to the State shall be to the
26taxing county), 5, 7, 8 (except that the jurisdiction to which

 

 

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1the tax shall be a debt to the extent indicated in that Section
28 shall be the taxing county), 9 (except as to the disposition
3of taxes and penalties collected, and except that the returned
4merchandise credit for this county tax may not be taken against
5any State tax, and except that the retailer's discount is not
6allowed for taxes paid on aviation fuel that are deposited into
7the Local Government Aviation Trust Fund), 10, 11, 12 (except
8the reference therein to Section 2b of the Retailers'
9Occupation Tax Act), 13 (except that any reference to the State
10shall mean the taxing county), the first paragraph of Section
1115, 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
12Section 3-7 of the Uniform Penalty and Interest Act, as fully
13as if those provisions were set forth herein.
14    No tax may be imposed by a home rule county pursuant to
15this Section unless such county also imposes a tax at the same
16rate pursuant to Section 5-1006.
17    Persons subject to any tax imposed pursuant to the
18authority granted in this Section may reimburse themselves for
19their serviceman's tax liability hereunder by separately
20stating such tax as an additional charge, which charge may be
21stated in combination, in a single amount, with State tax which
22servicemen are authorized to collect under the Service Use Tax
23Act, pursuant to such bracket schedules as the Department may
24prescribe.
25    Whenever the Department determines that a refund should be
26made under this Section to a claimant instead of issuing credit

 

 

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1memorandum, the Department shall notify the State Comptroller,
2who shall cause the order to be drawn for the amount specified,
3and to the person named, in such notification from the
4Department. Such refund shall be paid by the State Treasurer
5out of the home rule county retailers' occupation tax fund.
6    Except as otherwise provided in this paragraph, the The
7Department shall forthwith pay over to the State Treasurer,
8ex-officio, as trustee, all taxes and penalties collected
9hereunder for deposit into the Home Rule County Retailers'
10Occupation Tax Fund. Taxes and penalties collected on aviation
11fuel sold on or after December 1, 2017, shall be immediately
12paid over by the Department to the State Treasurer, ex officio,
13as trustee, for deposit into the Local Government Aviation
14Trust Fund. The Department shall only pay moneys into the Local
15Government Aviation Trust Fund under this Act for so long as
16the revenue use requirements of 49 U.S.C. §47107(b) and 49
17U.S.C. §47133 are binding on the County..
18    As soon as possible after the first day of each month,
19beginning January 1, 2011, upon certification of the Department
20of Revenue, the Comptroller shall order transferred, and the
21Treasurer shall transfer, to the STAR Bonds Revenue Fund the
22local sales tax increment, as defined in the Innovation
23Development and Economy Act, collected under this Section
24during the second preceding calendar month for sales within a
25STAR bond district.
26    After the monthly transfer to the STAR Bonds Revenue Fund,

 

 

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1on or before the 25th day of each calendar month, the
2Department shall prepare and certify to the Comptroller the
3disbursement of stated sums of money to named counties, the
4counties to be those from which suppliers and servicemen have
5paid taxes or penalties hereunder to the Department during the
6second preceding calendar month. The amount to be paid to each
7county shall be the amount (not including credit memoranda and
8not including taxes and penalties collected on aviation fuel
9sold on or after December 1, 2017) collected hereunder during
10the second preceding calendar month by the Department, and not
11including an amount equal to the amount of refunds made during
12the second preceding calendar month by the Department on behalf
13of such county, and not including any amounts that are
14transferred to the STAR Bonds Revenue Fund. Within 10 days
15after receipt, by the Comptroller, of the disbursement
16certification to the counties provided for in this Section to
17be given to the Comptroller by the Department, the Comptroller
18shall cause the orders to be drawn for the respective amounts
19in accordance with the directions contained in such
20certification.
21    In addition to the disbursement required by the preceding
22paragraph, an allocation shall be made in each year to each
23county which received more than $500,000 in disbursements under
24the preceding paragraph in the preceding calendar year. The
25allocation shall be in an amount equal to the average monthly
26distribution made to each such county under the preceding

 

 

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1paragraph during the preceding calendar year (excluding the 2
2months of highest receipts). The distribution made in March of
3each year subsequent to the year in which an allocation was
4made pursuant to this paragraph and the preceding paragraph
5shall be reduced by the amount allocated and disbursed under
6this paragraph in the preceding calendar year. The Department
7shall prepare and certify to the Comptroller for disbursement
8the allocations made in accordance with this paragraph.
9    Nothing in this Section shall be construed to authorize a
10county to impose a tax upon the privilege of engaging in any
11business which under the Constitution of the United States may
12not be made the subject of taxation by this State.
13    An ordinance or resolution imposing or discontinuing a tax
14hereunder or effecting a change in the rate thereof shall be
15adopted and a certified copy thereof filed with the Department
16on or before the first day of June, whereupon the Department
17shall proceed to administer and enforce this Section as of the
18first day of September next following such adoption and filing.
19Beginning January 1, 1992, an ordinance or resolution imposing
20or discontinuing the tax hereunder or effecting a change in the
21rate thereof shall be adopted and a certified copy thereof
22filed with the Department on or before the first day of July,
23whereupon the Department shall proceed to administer and
24enforce this Section as of the first day of October next
25following such adoption and filing. Beginning January 1, 1993,
26an ordinance or resolution imposing or discontinuing the tax

 

 

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1hereunder or effecting a change in the rate thereof shall be
2adopted and a certified copy thereof filed with the Department
3on or before the first day of October, whereupon the Department
4shall proceed to administer and enforce this Section as of the
5first day of January next following such adoption and filing.
6Beginning April 1, 1998, an ordinance or resolution imposing or
7discontinuing the tax hereunder or effecting a change in the
8rate thereof shall either (i) be adopted and a certified copy
9thereof filed with the Department on or before the first day of
10April, whereupon the Department shall proceed to administer and
11enforce this Section as of the first day of July next following
12the adoption and filing; or (ii) be adopted and a certified
13copy thereof filed with the Department on or before the first
14day of October, whereupon the Department shall proceed to
15administer and enforce this Section as of the first day of
16January next following the adoption and filing.
17    This Section shall be known and may be cited as the Home
18Rule County Service Occupation Tax Law.
19(Source: P.A. 96-939, eff. 6-24-10.)
 
20    (55 ILCS 5/5-1008.5)
21    Sec. 5-1008.5. Use and occupation taxes.
22    (a) The Rock Island County Board may adopt a resolution
23that authorizes a referendum on the question of whether the
24county shall be authorized to impose a retailers' occupation
25tax, a service occupation tax, and a use tax at a rate of 1/4 of

 

 

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11% on behalf of the economic development activities of Rock
2Island County and communities located within the county. The
3county board shall certify the question to the proper election
4authorities who shall submit the question to the voters of the
5county at the next regularly scheduled election in accordance
6with the general election law. The question shall be in
7substantially the following form:
8        Shall Rock Island County be authorized to impose a
9    retailers' occupation tax, a service occupation tax, and a
10    use tax at the rate of 1/4 of 1% for the sole purpose of
11    economic development activities, including creation and
12    retention of job opportunities, support of affordable
13    housing opportunities, and enhancement of quality of life
14    improvements?
15    Votes shall be recorded as "yes" or "no". If a majority of
16all votes cast on the proposition are in favor of the
17proposition, the county is authorized to impose the tax.
18    (b) The county shall impose the retailers' occupation tax
19upon all persons engaged in the business of selling tangible
20personal property at retail in the county, at the rate approved
21by referendum, on the gross receipts from the sales made in the
22course of those businesses within the county. This additional
23tax may not be imposed on the sale of food for human
24consumption that is to be consumed off the premises where it is
25sold (other than alcoholic beverages, soft drinks, and food
26that has been prepared for immediate consumption) and

 

 

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1prescription and non-prescription medicines, drugs, medical
2appliances and insulin, urine testing materials, syringes, and
3needles used by diabetics. Beginning December 1, 2017, this tax
4is not imposed on sales of aviation fuel unless the tax revenue
5is expended for airport-related purposes. If the County does
6not have an airport-related purpose to which it dedicates
7aviation fuel tax revenue, then aviation fuel is excluded from
8the tax. The County must comply with the certification
9requirements for airport-related purposes under Section
105-1184. For purposes of this Act, "airport-related purposes"
11has the meaning ascribed in Section 6z-20.2 of the State
12Finance Act. This exclusion for aviation fuel only applies for
13so long as the revenue use requirements of 49 U.S.C. §47107(b)
14and 49 U.S.C. §47133 are binding on the County. The tax imposed
15under this Section and all civil penalties that may be assessed
16as an incident of the tax shall be collected and enforced by
17the Department of Revenue. The Department has full power to
18administer and enforce this Section; to collect all taxes and
19penalties so collected in the manner provided in this Section;
20and to determine all rights to credit memoranda arising on
21account of the erroneous payment of tax or penalty under this
22Section. In the administration of, and compliance with, this
23Section, the Department and persons who are subject to this
24Section shall (i) have the same rights, remedies, privileges,
25immunities, powers and duties, (ii) be subject to the same
26conditions, restrictions, limitations, penalties, exclusions,

 

 

HB4076- 227 -LRB100 13312 HLH 27839 b

1exemptions, and definitions of terms, and (iii) employ the same
2modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
31c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in
4respect to all provisions other than the State rate of tax),
52-15 through 2-70, 2a, 2b, 2c, 3 (except as to the disposition
6of taxes and penalties collected and provisions related to
7quarter monthly payments, and except that the retailer's
8discount is not allowed for taxes paid on aviation fuel that
9are deposited into the Local Government Aviation Trust Fund),
104, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c,
117, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
12Tax Act and Section 3-7 of the Uniform Penalty and Interest
13Act, as fully as if those provisions were set forth in this
14subsection.
15    Persons subject to any tax imposed under this subsection
16may reimburse themselves for their seller's tax liability by
17separately stating the tax as an additional charge, which
18charge may be stated in combination, in a single amount, with
19State taxes that sellers are required to collect, in accordance
20with bracket schedules prescribed by the Department.
21    Whenever the Department determines that a refund should be
22made under this subsection to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the warrant to be drawn for the
25amount specified, and to the person named, in the notification
26from the Department. The refund shall be paid by the State

 

 

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1Treasurer out of the tax fund referenced under paragraph (g) of
2this Section.
3    If a tax is imposed under this subsection (b), a tax shall
4also be imposed at the same rate under subsections (c) and (d)
5of this Section.
6    For the purpose of determining whether a tax authorized
7under this Section is applicable, a retail sale, by a producer
8of coal or another mineral mined in Illinois, is a sale at
9retail at the place where the coal or other mineral mined in
10Illinois is extracted from the earth. This paragraph does not
11apply to coal or another mineral when it is delivered or
12shipped by the seller to the purchaser at a point outside
13Illinois so that the sale is exempt under the federal
14Constitution as a sale in interstate or foreign commerce.
15    Nothing in this Section shall be construed to authorize the
16county to impose a tax upon the privilege of engaging in any
17business that under the Constitution of the United States may
18not be made the subject of taxation by this State.
19    (c) If a tax has been imposed under subsection (b), a
20service occupation tax shall also be imposed at the same rate
21upon all persons engaged, in the county, in the business of
22making sales of service, who, as an incident to making those
23sales of service, transfer tangible personal property within
24the county as an incident to a sale of service. This additional
25tax may not be imposed on the sale of food for human
26consumption that is to be consumed off the premises where it is

 

 

HB4076- 229 -LRB100 13312 HLH 27839 b

1sold (other than alcoholic beverages, soft drinks, and food
2that has been prepared for immediate consumption) and
3prescription and non-prescription medicines, drugs, medical
4appliances and insulin, urine testing materials, syringes, and
5needles used by diabetics. Beginning December 1, 2017, this tax
6is not imposed on sales of aviation fuel unless the tax revenue
7is expended for airport-related purposes. If the County does
8not have an airport-related purpose to which it dedicates
9aviation fuel tax revenue, then aviation fuel is excluded from
10the tax. The County must comply with the certification
11requirements for airport-related purposes under Section
125-1184. For purposes of this Act, "airport-related purposes"
13has the meaning ascribed in Section 6z-20.2 of the State
14Finance Act. This exclusion for aviation fuel only applies for
15so long as the revenue use requirements of 49 U.S.C. §47107(b)
16and 49 U.S.C. §47133 are binding on the County. The tax imposed
17under this subsection and all civil penalties that may be
18assessed as an incident of the tax shall be collected and
19enforced by the Department of Revenue. The Department has full
20power to administer and enforce this paragraph; to collect all
21taxes and penalties due under this Section; to dispose of taxes
22and penalties so collected in the manner provided in this
23Section; and to determine all rights to credit memoranda
24arising on account of the erroneous payment of tax or penalty
25under this Section. In the administration of, and compliance
26with this paragraph, the Department and persons who are subject

 

 

HB4076- 230 -LRB100 13312 HLH 27839 b

1to this paragraph shall (i) have the same rights, remedies,
2privileges, immunities, powers, and duties, (ii) be subject to
3the same conditions, restrictions, limitations, penalties,
4exclusions, exemptions, and definitions of terms, and (iii)
5employ the same modes of procedure as are prescribed in
6Sections 2 (except that the reference to State in the
7definition of supplier maintaining a place of business in this
8State shall mean the county), 2a, 2b, 3 through 3-55 (in
9respect to all provisions other than the State rate of tax), 4
10(except that the reference to the State shall be to the
11county), 5, 7, 8 (except that the jurisdiction to which the tax
12shall be a debt to the extent indicated in that Section 8 shall
13be the county), 9 (except as to the disposition of taxes and
14penalties collected, and except that the returned merchandise
15credit for this tax may not be taken against any State tax, and
16except that the retailer's discount is not allowed for taxes
17paid on aviation fuel that are deposited into the Local
18Government Aviation Trust Fund), 11, 12 (except the reference
19to Section 2b of the Retailers' Occupation Tax Act), 13 (except
20that any reference to the State shall mean the county), 15, 16,
2117, 18, 19 and 20 of the Service Occupation Tax Act and Section
223-7 of the Uniform Penalty and Interest Act, as fully as if
23those provisions were set forth in this subsection.
24    Persons subject to any tax imposed under the authority
25granted in this subsection may reimburse themselves for their
26serviceman's tax liability by separately stating the tax as an

 

 

HB4076- 231 -LRB100 13312 HLH 27839 b

1additional charge, which charge may be stated in combination,
2in a single amount, with State tax that servicemen are
3authorized to collect under the Service Use Tax Act, in
4accordance with bracket schedules prescribed by the
5Department.
6    Whenever the Department determines that a refund should be
7made under this subsection to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the warrant to be drawn for the
10amount specified, and to the person named, in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the tax fund referenced under paragraph (g) of
13this Section.
14    Nothing in this paragraph shall be construed to authorize
15the county to impose a tax upon the privilege of engaging in
16any business that under the Constitution of the United States
17may not be made the subject of taxation by the State.
18    (d) If a tax has been imposed under subsection (b), a use
19tax shall also be imposed at the same rate upon the privilege
20of using, in the county, any item of tangible personal property
21that is purchased outside the county at retail from a retailer,
22and that is titled or registered at a location within the
23county with an agency of this State's government. This
24additional tax may not be imposed on the sale of food for human
25consumption that is to be consumed off the premises where it is
26sold (other than alcoholic beverages, soft drinks, and food

 

 

HB4076- 232 -LRB100 13312 HLH 27839 b

1that has been prepared for immediate consumption) and
2prescription and non-prescription medicines, drugs, medical
3appliances and insulin, urine testing materials, syringes, and
4needles used by diabetics. "Selling price" is defined as in the
5Use Tax Act. The tax shall be collected from persons whose
6Illinois address for titling or registration purposes is given
7as being in the county. The tax shall be collected by the
8Department of Revenue for the county. The tax must be paid to
9the State, or an exemption determination must be obtained from
10the Department of Revenue, before the title or certificate of
11registration for the property may be issued. The tax or proof
12of exemption may be transmitted to the Department by way of the
13State agency with which, or the State officer with whom, the
14tangible personal property must be titled or registered if the
15Department and the State agency or State officer determine that
16this procedure will expedite the processing of applications for
17title or registration.
18    The Department has full power to administer and enforce
19this paragraph; to collect all taxes, penalties, and interest
20due under this Section; to dispose of taxes, penalties, and
21interest so collected in the manner provided in this Section;
22and to determine all rights to credit memoranda or refunds
23arising on account of the erroneous payment of tax, penalty, or
24interest under this Section. In the administration of, and
25compliance with, this subsection, the Department and persons
26who are subject to this paragraph shall (i) have the same

 

 

HB4076- 233 -LRB100 13312 HLH 27839 b

1rights, remedies, privileges, immunities, powers, and duties,
2(ii) be subject to the same conditions, restrictions,
3limitations, penalties, exclusions, exemptions, and
4definitions of terms, and (iii) employ the same modes of
5procedure as are prescribed in Sections 2 (except the
6definition of "retailer maintaining a place of business in this
7State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,
87, 8 (except that the jurisdiction to which the tax shall be a
9debt to the extent indicated in that Section 8 shall be the
10county), 9 (except provisions relating to quarter monthly
11payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22
12of the Use Tax Act and Section 3-7 of the Uniform Penalty and
13Interest Act, that are not inconsistent with this paragraph, as
14fully as if those provisions were set forth in this subsection.
15    Whenever the Department determines that a refund should be
16made under this subsection to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the order to be drawn for the
19amount specified, and to the person named, in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the tax fund referenced under paragraph (g) of
22this Section.
23    (e) A certificate of registration issued by the State
24Department of Revenue to a retailer under the Retailers'
25Occupation Tax Act or under the Service Occupation Tax Act
26shall permit the registrant to engage in a business that is

 

 

HB4076- 234 -LRB100 13312 HLH 27839 b

1taxed under the tax imposed under paragraphs (b), (c), or (d)
2of this Section and no additional registration shall be
3required. A certificate issued under the Use Tax Act or the
4Service Use Tax Act shall be applicable with regard to any tax
5imposed under paragraph (c) of this Section.
6    (f) The results of any election authorizing a proposition
7to impose a tax under this Section or effecting a change in the
8rate of tax shall be certified by the proper election
9authorities and filed with the Illinois Department on or before
10the first day of October. In addition, an ordinance imposing,
11discontinuing, or effecting a change in the rate of tax under
12this Section shall be adopted and a certified copy of the
13ordinance filed with the Department on or before the first day
14of October. After proper receipt of the certifications, the
15Department shall proceed to administer and enforce this Section
16as of the first day of January next following the adoption and
17filing.
18    (g) Except as otherwise provided in paragraph (g-2), the
19The Department of Revenue shall, upon collecting any taxes and
20penalties as provided in this Section, pay the taxes and
21penalties over to the State Treasurer as trustee for the
22county. The taxes and penalties shall be held in a trust fund
23outside the State Treasury. On or before the 25th day of each
24calendar month, the Department of Revenue shall prepare and
25certify to the Comptroller of the State of Illinois the amount
26to be paid to the county, which shall be the balance in the

 

 

HB4076- 235 -LRB100 13312 HLH 27839 b

1fund, less any amount determined by the Department to be
2necessary for the payment of refunds. Within 10 days after
3receipt by the Comptroller of the certification of the amount
4to be paid to the county, the Comptroller shall cause an order
5to be drawn for payment for the amount in accordance with the
6directions contained in the certification. Amounts received
7from the tax imposed under this Section shall be used only for
8the economic development activities of the county and
9communities located within the county.
10    (g-2) Taxes and penalties collected on aviation fuel sold
11on or after December 1, 2017, shall be immediately paid over by
12the Department to the State Treasurer, ex officio, as trustee,
13for deposit into the Local Government Aviation Trust Fund. The
14Department shall only pay moneys into the Local Government
15Aviation Trust Fund under this Act for so long as the revenue
16use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133
17are binding on the County.
18    (h) When certifying the amount of a monthly disbursement to
19the county under this Section, the Department shall increase or
20decrease the amounts by an amount necessary to offset any
21miscalculation of previous disbursements. The offset amount
22shall be the amount erroneously disbursed within the previous 6
23months from the time a miscalculation is discovered.
24    (i) This Section may be cited as the Rock Island County Use
25and Occupation Tax Law.
26(Source: P.A. 90-415, eff. 8-15-97.)
 

 

 

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1    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
2    Sec. 5-1009. Limitation on home rule powers. Except as
3provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
4and after September 1, 1990, no home rule county has the
5authority to impose, pursuant to its home rule authority, a
6retailer's occupation tax, service occupation tax, use tax,
7sales tax or other tax on the use, sale or purchase of tangible
8personal property based on the gross receipts from such sales
9or the selling or purchase price of said tangible personal
10property. Notwithstanding the foregoing, this Section does not
11preempt any home rule imposed tax such as the following: (1) a
12tax on alcoholic beverages, whether based on gross receipts,
13volume sold or any other measurement; (2) a tax based on the
14number of units of cigarettes or tobacco products; (3) a tax,
15however measured, based on the use of a hotel or motel room or
16similar facility; (4) a tax, however measured, on the sale or
17transfer of real property; (5) a tax, however measured, on
18lease receipts; (6) a tax on food prepared for immediate
19consumption and on alcoholic beverages sold by a business which
20provides for on premise consumption of said food or alcoholic
21beverages; or (7) other taxes not based on the selling or
22purchase price or gross receipts from the use, sale or purchase
23of tangible personal property. This Section does not preempt a
24home rule county from imposing a tax, however measured, on the
25use, for consideration, of a parking lot, garage, or other

 

 

HB4076- 237 -LRB100 13312 HLH 27839 b

1parking facility.
2    On and after December 1, 2017, no home rule county has the
3authority to impose, pursuant to its home rule authority, a
4tax, however measured, on sales of aviation fuel, as defined in
5Section 3 of the Retailers' Occupation Tax Act, unless the tax
6revenue is expended for airport-related purposes. For purposes
7of this Section, "airport-related purposes" has the meaning
8ascribed in Section 6z-20.2 of the State Finance Act. Aviation
9fuel shall be excluded from tax only for so long as the revenue
10use requirements of 49 U.S.C. §47017 (b) and 49 U.S.C. §47133
11are binding on the County.
12    This Section is a limitation, pursuant to subsection (g) of
13Section 6 of Article VII of the Illinois Constitution, on the
14power of home rule units to tax. The changes made to this
15Section by this amendatory Act of the 100th General Assembly
16are a denial and limitation of home rule powers and functions
17under subsection (g) of Section 6 of Article VII of the
18Illinois Constitution.
19(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
20    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
21    Sec. 5-1035.1. County Motor Fuel Tax Law. The county board
22of the counties of DuPage, Kane and McHenry may, by an
23ordinance or resolution adopted by an affirmative vote of a
24majority of the members elected or appointed to the county
25board, impose a tax upon all persons engaged in the county in

 

 

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1the business of selling motor fuel, as now or hereafter defined
2in the Motor Fuel Tax Law, at retail for the operation of motor
3vehicles upon public highways or for the operation of
4recreational watercraft upon waterways. The collection of a tax
5under this Section based on gallonage of gasoline used for the
6propulsion of any aircraft is prohibited, and the collection of
7a tax based on gallonage of special fuel used for the
8propulsion of any aircraft is prohibited on and after December
91, 2017. Kane County may exempt diesel fuel from the tax
10imposed pursuant to this Section. The tax may be imposed, in
11half-cent increments, at a rate not exceeding 4 cents per
12gallon of motor fuel sold at retail within the county for the
13purpose of use or consumption and not for the purpose of
14resale. The proceeds from the tax shall be used by the county
15solely for the purpose of operating, constructing and improving
16public highways and waterways, and acquiring real property and
17right-of-ways for public highways and waterways within the
18county imposing the tax.
19    A tax imposed pursuant to this Section, and all civil
20penalties that may be assessed as an incident thereof, shall be
21administered, collected and enforced by the Illinois
22Department of Revenue in the same manner as the tax imposed
23under the Retailers' Occupation Tax Act, as now or hereafter
24amended, insofar as may be practicable; except that in the
25event of a conflict with the provisions of this Section, this
26Section shall control. The Department of Revenue shall have

 

 

HB4076- 239 -LRB100 13312 HLH 27839 b

1full power: to administer and enforce this Section; to collect
2all taxes and penalties due hereunder; to dispose of taxes and
3penalties so collected in the manner hereinafter provided; and
4to determine all rights to credit memoranda arising on account
5of the erroneous payment of tax or penalty hereunder.
6    Whenever the Department determines that a refund shall be
7made under this Section to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the order to be drawn for the
10amount specified, and to the person named, in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the County Option Motor Fuel Tax Fund.
13    The Department shall forthwith pay over to the State
14Treasurer, ex-officio, as trustee, all taxes and penalties
15collected hereunder, which shall be deposited into the County
16Option Motor Fuel Tax Fund, a special fund in the State
17Treasury which is hereby created. On or before the 25th day of
18each calendar month, the Department shall prepare and certify
19to the State Comptroller the disbursement of stated sums of
20money to named counties for which taxpayers have paid taxes or
21penalties hereunder to the Department during the second
22preceding calendar month. The amount to be paid to each county
23shall be the amount (not including credit memoranda) collected
24hereunder from retailers within the county during the second
25preceding calendar month by the Department, but not including
26an amount equal to the amount of refunds made during the second

 

 

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1preceding calendar month by the Department on behalf of the
2county; less 2% of the balance, which sum shall be retained by
3the State Treasurer to cover the costs incurred by the
4Department in administering and enforcing the provisions of
5this Section. The Department, at the time of each monthly
6disbursement to the counties, shall prepare and certify to the
7Comptroller the amount so retained by the State Treasurer,
8which shall be transferred into the Tax Compliance and
9Administration Fund.
10    A county may direct, by ordinance, that all or a portion of
11the taxes and penalties collected under the County Option Motor
12Fuel Tax shall be deposited into the Transportation Development
13Partnership Trust Fund.
14    Nothing in this Section shall be construed to authorize a
15county to impose a tax upon the privilege of engaging in any
16business which under the Constitution of the United States may
17not be made the subject of taxation by this State.
18    An ordinance or resolution imposing a tax hereunder or
19effecting a change in the rate thereof shall be effective on
20the first day of the second calendar month next following the
21month in which the ordinance or resolution is adopted and a
22certified copy thereof is filed with the Department of Revenue,
23whereupon the Department of Revenue shall proceed to administer
24and enforce this Section on behalf of the county as of the
25effective date of the ordinance or resolution. Upon a change in
26rate of a tax levied hereunder, or upon the discontinuance of

 

 

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1the tax, the county board of the county shall, on or not later
2than 5 days after the effective date of the ordinance or
3resolution discontinuing the tax or effecting a change in rate,
4transmit to the Department of Revenue a certified copy of the
5ordinance or resolution effecting the change or
6discontinuance.
7    This Section shall be known and may be cited as the County
8Motor Fuel Tax Law.
9(Source: P.A. 98-1049, eff. 8-25-14.)
 
10    (55 ILCS 5/5-1184 new)
11    Sec. 5-1184. Certification for airport-related purposes.
12On or before September 1, 2017, and on or before each April 1
13and October 1 thereafter, each county must certify to the
14Illinois Department of Transportation, in the form and manner
15required by the Department, whether the county has an
16airport-related purpose, which would allow any Retailers'
17Occupation Tax and Service Occupation Tax imposed by the county
18to include tax on aviation fuel. On or before October 1, 2017,
19and on or before each May 1 and November 1 thereafter, the
20Department of Transportation shall provide to the Department of
21Revenue, a list of units of local government which have
22certified to the Department of Transportation that they have
23airport-related purposes, which would allow any Retailers'
24Occupation Tax and Service Occupation Tax imposed by the units
25of local government to include tax on aviation fuel. All

 

 

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1disputes regarding whether or not a unit of local government
2has an airport-related purpose shall be resolved by the
3Illinois Department of Transportation.
 
4    Section 45. The Illinois Municipal Code is amended by
5changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,
68-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Section
78-11-22 as follows:
 
8    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)
9    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
10Act. The corporate authorities of a home rule municipality may
11impose a tax upon all persons engaged in the business of
12selling tangible personal property, other than an item of
13tangible personal property titled or registered with an agency
14of this State's government, at retail in the municipality on
15the gross receipts from these sales made in the course of such
16business. If imposed, the tax shall only be imposed in 1/4%
17increments. On and after September 1, 1991, this additional tax
18may not be imposed on the sales of food for human consumption
19that is to be consumed off the premises where it is sold (other
20than alcoholic beverages, soft drinks and food that has been
21prepared for immediate consumption) and prescription and
22nonprescription medicines, drugs, medical appliances and
23insulin, urine testing materials, syringes and needles used by
24diabetics. Beginning December 1, 2017, this tax is not imposed

 

 

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1on sales of aviation fuel unless the tax revenue is expended
2for airport-related purposes. If a municipality does not have
3an airport-related purpose to which it dedicates aviation fuel
4tax revenue, then aviation fuel is excluded from the tax. Each
5municipality must comply with the certification requirements
6for airport-related purposes under Section 8-11-22. For
7purposes of this Act, "airport-related purposes" has the
8meaning ascribed in Section 6z-20.2 of the State Finance Act.
9This exclusion for aviation fuel only applies for so long as
10the revenue use requirements of 49 U.S.C. §47107(b) and 49
11U.S.C. §47133 are binding on the municipality. The changes made
12to this Section by this amendatory Act of the 100th General
13Assembly are a denial and limitation of home rule powers and
14functions under subsection (g) of Section 6 of Article VII of
15the Illinois Constitution. The tax imposed by a home rule
16municipality under this Section and all civil penalties that
17may be assessed as an incident of the tax shall be collected
18and enforced by the State Department of Revenue. The
19certificate of registration that is issued by the Department to
20a retailer under the Retailers' Occupation Tax Act shall permit
21the retailer to engage in a business that is taxable under any
22ordinance or resolution enacted pursuant to this Section
23without registering separately with the Department under such
24ordinance or resolution or under this Section. The Department
25shall have full power to administer and enforce this Section;
26to collect all taxes and penalties due hereunder; to dispose of

 

 

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1taxes and penalties so collected in the manner hereinafter
2provided; and to determine all rights to credit memoranda
3arising on account of the erroneous payment of tax or penalty
4hereunder. In the administration of, and compliance with, this
5Section the Department and persons who are subject to this
6Section shall have the same rights, remedies, privileges,
7immunities, powers and duties, and be subject to the same
8conditions, restrictions, limitations, penalties and
9definitions of terms, and employ the same modes of procedure,
10as are prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k,
111m, 1n, 2 through 2-65 (in respect to all provisions therein
12other than the State rate of tax), 2c, 3 (except as to the
13disposition of taxes and penalties collected, and except that
14the retailer's discount is not allowed for taxes paid on
15aviation fuel that are deposited into the Local Government
16Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
175j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
18Retailers' Occupation Tax Act and Section 3-7 of the Uniform
19Penalty and Interest Act, as fully as if those provisions were
20set forth herein.
21    No tax may be imposed by a home rule municipality under
22this Section unless the municipality also imposes a tax at the
23same rate under Section 8-11-5 of this Act.
24    Persons subject to any tax imposed under the authority
25granted in this Section may reimburse themselves for their
26seller's tax liability hereunder by separately stating that tax

 

 

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1as an additional charge, which charge may be stated in
2combination, in a single amount, with State tax which sellers
3are required to collect under the Use Tax Act, pursuant to such
4bracket schedules as the Department may prescribe.
5    Whenever the Department determines that a refund should be
6made under this Section to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the order to be drawn for the
9amount specified and to the person named in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of the home rule municipal retailers' occupation
12tax fund.
13    Except as otherwise provided in this paragraph, the The
14Department shall immediately pay over to the State Treasurer,
15ex officio, as trustee, all taxes and penalties collected
16hereunder for deposit into the Home Rule Municipal Retailers'
17Occupation Tax Fund. Taxes and penalties collected on aviation
18fuel sold on or after December 1, 2017, shall be immediately
19paid over by the Department to the State Treasurer, ex officio,
20as trustee, for deposit into the Local Government Aviation
21Trust Fund. The Department shall only pay moneys into the Local
22Government Aviation Trust Fund under this Act for so long as
23the revenue use requirements of 49 U.S.C. §47107(b) and 49
24U.S.C. §47133 are binding on the State..
25    As soon as possible after the first day of each month,
26beginning January 1, 2011, upon certification of the Department

 

 

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1of Revenue, the Comptroller shall order transferred, and the
2Treasurer shall transfer, to the STAR Bonds Revenue Fund the
3local sales tax increment, as defined in the Innovation
4Development and Economy Act, collected under this Section
5during the second preceding calendar month for sales within a
6STAR bond district.
7    After the monthly transfer to the STAR Bonds Revenue Fund,
8on or before the 25th day of each calendar month, the
9Department shall prepare and certify to the Comptroller the
10disbursement of stated sums of money to named municipalities,
11the municipalities to be those from which retailers have paid
12taxes or penalties hereunder to the Department during the
13second preceding calendar month. The amount to be paid to each
14municipality shall be the amount (not including credit
15memoranda and not including taxes and penalties collected on
16aviation fuel sold on or after December 1, 2017) collected
17hereunder during the second preceding calendar month by the
18Department plus an amount the Department determines is
19necessary to offset any amounts that were erroneously paid to a
20different taxing body, and not including an amount equal to the
21amount of refunds made during the second preceding calendar
22month by the Department on behalf of such municipality, and not
23including any amount that the Department determines is
24necessary to offset any amounts that were payable to a
25different taxing body but were erroneously paid to the
26municipality, and not including any amounts that are

 

 

HB4076- 247 -LRB100 13312 HLH 27839 b

1transferred to the STAR Bonds Revenue Fund. Within 10 days
2after receipt by the Comptroller of the disbursement
3certification to the municipalities provided for in this
4Section to be given to the Comptroller by the Department, the
5Comptroller shall cause the orders to be drawn for the
6respective amounts in accordance with the directions contained
7in the certification.
8    In addition to the disbursement required by the preceding
9paragraph and in order to mitigate delays caused by
10distribution procedures, an allocation shall, if requested, be
11made within 10 days after January 14, 1991, and in November of
121991 and each year thereafter, to each municipality that
13received more than $500,000 during the preceding fiscal year,
14(July 1 through June 30) whether collected by the municipality
15or disbursed by the Department as required by this Section.
16Within 10 days after January 14, 1991, participating
17municipalities shall notify the Department in writing of their
18intent to participate. In addition, for the initial
19distribution, participating municipalities shall certify to
20the Department the amounts collected by the municipality for
21each month under its home rule occupation and service
22occupation tax during the period July 1, 1989 through June 30,
231990. The allocation within 10 days after January 14, 1991,
24shall be in an amount equal to the monthly average of these
25amounts, excluding the 2 months of highest receipts. The
26monthly average for the period of July 1, 1990 through June 30,

 

 

HB4076- 248 -LRB100 13312 HLH 27839 b

11991 will be determined as follows: the amounts collected by
2the municipality under its home rule occupation and service
3occupation tax during the period of July 1, 1990 through
4September 30, 1990, plus amounts collected by the Department
5and paid to such municipality through June 30, 1991, excluding
6the 2 months of highest receipts. The monthly average for each
7subsequent period of July 1 through June 30 shall be an amount
8equal to the monthly distribution made to each such
9municipality under the preceding paragraph during this period,
10excluding the 2 months of highest receipts. The distribution
11made in November 1991 and each year thereafter under this
12paragraph and the preceding paragraph shall be reduced by the
13amount allocated and disbursed under this paragraph in the
14preceding period of July 1 through June 30. The Department
15shall prepare and certify to the Comptroller for disbursement
16the allocations made in accordance with this paragraph.
17    For the purpose of determining the local governmental unit
18whose tax is applicable, a retail sale by a producer of coal or
19other mineral mined in Illinois is a sale at retail at the
20place where the coal or other mineral mined in Illinois is
21extracted from the earth. This paragraph does not apply to coal
22or other mineral when it is delivered or shipped by the seller
23to the purchaser at a point outside Illinois so that the sale
24is exempt under the United States Constitution as a sale in
25interstate or foreign commerce.
26    Nothing in this Section shall be construed to authorize a

 

 

HB4076- 249 -LRB100 13312 HLH 27839 b

1municipality to impose a tax upon the privilege of engaging in
2any business which under the Constitution of the United States
3may not be made the subject of taxation by this State.
4    An ordinance or resolution imposing or discontinuing a tax
5hereunder or effecting a change in the rate thereof shall be
6adopted and a certified copy thereof filed with the Department
7on or before the first day of June, whereupon the Department
8shall proceed to administer and enforce this Section as of the
9first day of September next following the adoption and filing.
10Beginning January 1, 1992, an ordinance or resolution imposing
11or discontinuing the tax hereunder or effecting a change in the
12rate thereof shall be adopted and a certified copy thereof
13filed with the Department on or before the first day of July,
14whereupon the Department shall proceed to administer and
15enforce this Section as of the first day of October next
16following such adoption and filing. Beginning January 1, 1993,
17an ordinance or resolution imposing or discontinuing the tax
18hereunder or effecting a change in the rate thereof shall be
19adopted and a certified copy thereof filed with the Department
20on or before the first day of October, whereupon the Department
21shall proceed to administer and enforce this Section as of the
22first day of January next following the adoption and filing.
23However, a municipality located in a county with a population
24in excess of 3,000,000 that elected to become a home rule unit
25at the general primary election in 1994 may adopt an ordinance
26or resolution imposing the tax under this Section and file a

 

 

HB4076- 250 -LRB100 13312 HLH 27839 b

1certified copy of the ordinance or resolution with the
2Department on or before July 1, 1994. The Department shall then
3proceed to administer and enforce this Section as of October 1,
41994. Beginning April 1, 1998, an ordinance or resolution
5imposing or discontinuing the tax hereunder or effecting a
6change in the rate thereof shall either (i) be adopted and a
7certified copy thereof filed with the Department on or before
8the first day of April, whereupon the Department shall proceed
9to administer and enforce this Section as of the first day of
10July next following the adoption and filing; or (ii) be adopted
11and a certified copy thereof filed with the Department on or
12before the first day of October, whereupon the Department shall
13proceed to administer and enforce this Section as of the first
14day of January next following the adoption and filing.
15    When certifying the amount of a monthly disbursement to a
16municipality under this Section, the Department shall increase
17or decrease the amount by an amount necessary to offset any
18misallocation of previous disbursements. The offset amount
19shall be the amount erroneously disbursed within the previous 6
20months from the time a misallocation is discovered.
21    Any unobligated balance remaining in the Municipal
22Retailers' Occupation Tax Fund on December 31, 1989, which fund
23was abolished by Public Act 85-1135, and all receipts of
24municipal tax as a result of audits of liability periods prior
25to January 1, 1990, shall be paid into the Local Government Tax
26Fund for distribution as provided by this Section prior to the

 

 

HB4076- 251 -LRB100 13312 HLH 27839 b

1enactment of Public Act 85-1135. All receipts of municipal tax
2as a result of an assessment not arising from an audit, for
3liability periods prior to January 1, 1990, shall be paid into
4the Local Government Tax Fund for distribution before July 1,
51990, as provided by this Section prior to the enactment of
6Public Act 85-1135; and on and after July 1, 1990, all such
7receipts shall be distributed as provided in Section 6z-18 of
8the State Finance Act.
9    As used in this Section, "municipal" and "municipality"
10means a city, village or incorporated town, including an
11incorporated town that has superseded a civil township.
12    This Section shall be known and may be cited as the Home
13Rule Municipal Retailers' Occupation Tax Act.
14(Source: P.A. 99-217, eff. 7-31-15.)
 
15    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
16    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
17Occupation Tax Act. The corporate authorities of a non-home
18rule municipality may impose a tax upon all persons engaged in
19the business of selling tangible personal property, other than
20on an item of tangible personal property which is titled and
21registered by an agency of this State's Government, at retail
22in the municipality for expenditure on public infrastructure or
23for property tax relief or both as defined in Section 8-11-1.2
24if approved by referendum as provided in Section 8-11-1.1, of
25the gross receipts from such sales made in the course of such

 

 

HB4076- 252 -LRB100 13312 HLH 27839 b

1business. If the tax is approved by referendum on or after July
214, 2010 (the effective date of Public Act 96-1057), the
3corporate authorities of a non-home rule municipality may,
4until December 31, 2020, use the proceeds of the tax for
5expenditure on municipal operations, in addition to or in lieu
6of any expenditure on public infrastructure or for property tax
7relief. The tax imposed may not be more than 1% and may be
8imposed only in 1/4% increments. The tax may not be imposed on
9the sale of food for human consumption that is to be consumed
10off the premises where it is sold (other than alcoholic
11beverages, soft drinks, and food that has been prepared for
12immediate consumption) and prescription and nonprescription
13medicines, drugs, medical appliances, and insulin, urine
14testing materials, syringes, and needles used by diabetics.
15Beginning December 1, 2017, this tax is not imposed on sales of
16aviation fuel unless the tax revenue is expended for
17airport-related purposes. If a municipality does not have an
18airport-related purpose to which it dedicates aviation fuel tax
19revenue, then aviation fuel is excluded from the tax. Each
20municipality must comply with the certification requirements
21for airport-related purposes under Section 8-11-22. For
22purposes of this Act, "airport-related purposes" has the
23meaning ascribed in Section 6z-20.2 of the State Finance Act.
24This exclusion for aviation fuel only applies for so long as
25the revenue use requirements of 49 U.S.C. §47107(b) and 49
26U.S.C. §47133 are binding on the municipality. The tax imposed

 

 

HB4076- 253 -LRB100 13312 HLH 27839 b

1by a municipality pursuant to this Section and all civil
2penalties that may be assessed as an incident thereof shall be
3collected and enforced by the State Department of Revenue. The
4certificate of registration which is issued by the Department
5to a retailer under the Retailers' Occupation Tax Act shall
6permit such retailer to engage in a business which is taxable
7under any ordinance or resolution enacted pursuant to this
8Section without registering separately with the Department
9under such ordinance or resolution or under this Section. The
10Department shall have full power to administer and enforce this
11Section; to collect all taxes and penalties due hereunder; to
12dispose of taxes and penalties so collected in the manner
13hereinafter provided, and to determine all rights to credit
14memoranda, arising on account of the erroneous payment of tax
15or penalty hereunder. In the administration of, and compliance
16with, this Section, the Department and persons who are subject
17to this Section shall have the same rights, remedies,
18privileges, immunities, powers and duties, and be subject to
19the same conditions, restrictions, limitations, penalties and
20definitions of terms, and employ the same modes of procedure,
21as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
222 through 2-65 (in respect to all provisions therein other than
23the State rate of tax), 2c, 3 (except as to the disposition of
24taxes and penalties collected, and except that the retailer's
25discount is not allowed for taxes paid on aviation fuel that
26are deposited into the Local Government Aviation Trust Fund),

 

 

HB4076- 254 -LRB100 13312 HLH 27839 b

14, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b,
26c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation
3Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
4as fully as if those provisions were set forth herein.
5    No municipality may impose a tax under this Section unless
6the municipality also imposes a tax at the same rate under
7Section 8-11-1.4 of this Code.
8    Persons subject to any tax imposed pursuant to the
9authority granted in this Section may reimburse themselves for
10their seller's tax liability hereunder by separately stating
11such tax as an additional charge, which charge may be stated in
12combination, in a single amount, with State tax which sellers
13are required to collect under the Use Tax Act, pursuant to such
14bracket schedules as the Department may prescribe.
15    Whenever the Department determines that a refund should be
16made under this Section to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the order to be drawn for the
19amount specified, and to the person named, in such notification
20from the Department. Such refund shall be paid by the State
21Treasurer out of the non-home rule municipal retailers'
22occupation tax fund.
23    Except as otherwise provided, the The Department shall
24forthwith pay over to the State Treasurer, ex officio, as
25trustee, all taxes and penalties collected hereunder for
26deposit into the Non-Home Rule Municipal Retailers' Occupation

 

 

HB4076- 255 -LRB100 13312 HLH 27839 b

1Tax Fund. Taxes and penalties collected on aviation fuel sold
2on or after December 1, 2017, shall be immediately paid over by
3the Department to the State Treasurer, ex officio, as trustee,
4for deposit into the Local Government Aviation Trust Fund. The
5Department shall only pay moneys into the Local Government
6Aviation Trust Fund under this Act for so long as the revenue
7use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133
8are binding on the municipality.
9    As soon as possible after the first day of each month,
10beginning January 1, 2011, upon certification of the Department
11of Revenue, the Comptroller shall order transferred, and the
12Treasurer shall transfer, to the STAR Bonds Revenue Fund the
13local sales tax increment, as defined in the Innovation
14Development and Economy Act, collected under this Section
15during the second preceding calendar month for sales within a
16STAR bond district.
17    After the monthly transfer to the STAR Bonds Revenue Fund,
18on or before the 25th day of each calendar month, the
19Department shall prepare and certify to the Comptroller the
20disbursement of stated sums of money to named municipalities,
21the municipalities to be those from which retailers have paid
22taxes or penalties hereunder to the Department during the
23second preceding calendar month. The amount to be paid to each
24municipality shall be the amount (not including credit
25memoranda and not including taxes and penalties collected on
26aviation fuel sold on or after December 1, 2017) collected

 

 

HB4076- 256 -LRB100 13312 HLH 27839 b

1hereunder during the second preceding calendar month by the
2Department plus an amount the Department determines is
3necessary to offset any amounts which were erroneously paid to
4a different taxing body, and not including an amount equal to
5the amount of refunds made during the second preceding calendar
6month by the Department on behalf of such municipality, and not
7including any amount which the Department determines is
8necessary to offset any amounts which were payable to a
9different taxing body but were erroneously paid to the
10municipality, and not including any amounts that are
11transferred to the STAR Bonds Revenue Fund. Within 10 days
12after receipt, by the Comptroller, of the disbursement
13certification to the municipalities, provided for in this
14Section to be given to the Comptroller by the Department, the
15Comptroller shall cause the orders to be drawn for the
16respective amounts in accordance with the directions contained
17in such certification.
18    For the purpose of determining the local governmental unit
19whose tax is applicable, a retail sale, by a producer of coal
20or other mineral mined in Illinois, is a sale at retail at the
21place where the coal or other mineral mined in Illinois is
22extracted from the earth. This paragraph does not apply to coal
23or other mineral when it is delivered or shipped by the seller
24to the purchaser at a point outside Illinois so that the sale
25is exempt under the Federal Constitution as a sale in
26interstate or foreign commerce.

 

 

HB4076- 257 -LRB100 13312 HLH 27839 b

1    Nothing in this Section shall be construed to authorize a
2municipality to impose a tax upon the privilege of engaging in
3any business which under the constitution of the United States
4may not be made the subject of taxation by this State.
5    When certifying the amount of a monthly disbursement to a
6municipality under this Section, the Department shall increase
7or decrease such amount by an amount necessary to offset any
8misallocation of previous disbursements. The offset amount
9shall be the amount erroneously disbursed within the previous 6
10months from the time a misallocation is discovered.
11    The Department of Revenue shall implement this amendatory
12Act of the 91st General Assembly so as to collect the tax on
13and after January 1, 2002.
14    As used in this Section, "municipal" and "municipality"
15means a city, village or incorporated town, including an
16incorporated town which has superseded a civil township.
17    This Section shall be known and may be cited as the
18"Non-Home Rule Municipal Retailers' Occupation Tax Act".
19(Source: P.A. 99-217, eff. 7-31-15.)
 
20    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)
21    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
22Tax Act. The corporate authorities of a non-home rule
23municipality may impose a tax upon all persons engaged, in such
24municipality, in the business of making sales of service for
25expenditure on public infrastructure or for property tax relief

 

 

HB4076- 258 -LRB100 13312 HLH 27839 b

1or both as defined in Section 8-11-1.2 if approved by
2referendum as provided in Section 8-11-1.1, of the selling
3price of all tangible personal property transferred by such
4servicemen either in the form of tangible personal property or
5in the form of real estate as an incident to a sale of service.
6If the tax is approved by referendum on or after July 14, 2010
7(the effective date of Public Act 96-1057), the corporate
8authorities of a non-home rule municipality may, until December
931, 2020, use the proceeds of the tax for expenditure on
10municipal operations, in addition to or in lieu of any
11expenditure on public infrastructure or for property tax
12relief. The tax imposed may not be more than 1% and may be
13imposed only in 1/4% increments. The tax may not be imposed on
14the sale of food for human consumption that is to be consumed
15off the premises where it is sold (other than alcoholic
16beverages, soft drinks, and food that has been prepared for
17immediate consumption) and prescription and nonprescription
18medicines, drugs, medical appliances, and insulin, urine
19testing materials, syringes, and needles used by diabetics.
20Beginning December 1, 2017, this tax is not imposed on sales of
21aviation fuel unless the tax revenue is expended for
22airport-related purposes. If a municipality does not have an
23airport-related purpose to which it dedicates aviation fuel tax
24revenue, then aviation fuel is excluded from the tax. Each
25municipality must comply with the certification requirements
26for airport-related purposes under Section 8-11-22. For

 

 

HB4076- 259 -LRB100 13312 HLH 27839 b

1purposes of this Act, "airport-related purposes" has the
2meaning ascribed in Section 6z-20.2 of the State Finance Act.
3This exclusion for aviation fuel only applies for so long as
4the revenue use requirements of 49 U.S.C. §47107(b) and 49
5U.S.C. §47133 are binding on the municipality. The tax imposed
6by a municipality pursuant to this Section and all civil
7penalties that may be assessed as an incident thereof shall be
8collected and enforced by the State Department of Revenue. The
9certificate of registration which is issued by the Department
10to a retailer under the Retailers' Occupation Tax Act or under
11the Service Occupation Tax Act shall permit such registrant to
12engage in a business which is taxable under any ordinance or
13resolution enacted pursuant to this Section without
14registering separately with the Department under such
15ordinance or resolution or under this Section. The Department
16shall have full power to administer and enforce this Section;
17to collect all taxes and penalties due hereunder; to dispose of
18taxes and penalties so collected in the manner hereinafter
19provided, and to determine all rights to credit memoranda
20arising on account of the erroneous payment of tax or penalty
21hereunder. In the administration of, and compliance with, this
22Section the Department and persons who are subject to this
23Section shall have the same rights, remedies, privileges,
24immunities, powers and duties, and be subject to the same
25conditions, restrictions, limitations, penalties and
26definitions of terms, and employ the same modes of procedure,

 

 

HB4076- 260 -LRB100 13312 HLH 27839 b

1as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
2respect to all provisions therein other than the State rate of
3tax), 4 (except that the reference to the State shall be to the
4taxing municipality), 5, 7, 8 (except that the jurisdiction to
5which the tax shall be a debt to the extent indicated in that
6Section 8 shall be the taxing municipality), 9 (except as to
7the disposition of taxes and penalties collected, and except
8that the returned merchandise credit for this municipal tax may
9not be taken against any State tax, and except that the
10retailer's discount is not allowed for taxes paid on aviation
11fuel that are deposited into the Local Government Aviation
12Trust Fund), 10, 11, 12 (except the reference therein to
13Section 2b of the Retailers' Occupation Tax Act), 13 (except
14that any reference to the State shall mean the taxing
15municipality), the first paragraph of Section 15, 16, 17, 18,
1619 and 20 of the Service Occupation Tax Act and Section 3-7 of
17the Uniform Penalty and Interest Act, as fully as if those
18provisions were set forth herein.
19    No municipality may impose a tax under this Section unless
20the municipality also imposes a tax at the same rate under
21Section 8-11-1.3 of this Code.
22    Persons subject to any tax imposed pursuant to the
23authority granted in this Section may reimburse themselves for
24their serviceman's tax liability hereunder by separately
25stating such tax as an additional charge, which charge may be
26stated in combination, in a single amount, with State tax which

 

 

HB4076- 261 -LRB100 13312 HLH 27839 b

1servicemen are authorized to collect under the Service Use Tax
2Act, pursuant to such bracket schedules as the Department may
3prescribe.
4    Whenever the Department determines that a refund should be
5made under this Section to a claimant instead of issuing credit
6memorandum, the Department shall notify the State Comptroller,
7who shall cause the order to be drawn for the amount specified,
8and to the person named, in such notification from the
9Department. Such refund shall be paid by the State Treasurer
10out of the municipal retailers' occupation tax fund.
11    Except as otherwise provided in this paragraph, the The
12Department shall forthwith pay over to the State Treasurer, ex
13officio, as trustee, all taxes and penalties collected
14hereunder for deposit into the municipal retailers' occupation
15tax fund. Taxes and penalties collected on aviation fuel sold
16on or after December 1, 2017, shall be immediately paid over by
17the Department to the State Treasurer, ex officio, as trustee,
18for deposit into the Local Government Aviation Trust Fund. The
19Department shall only pay moneys into the Local Government
20Aviation Trust Fund under this Act for so long as the revenue
21use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133
22are binding on the municipality..
23    As soon as possible after the first day of each month,
24beginning January 1, 2011, upon certification of the Department
25of Revenue, the Comptroller shall order transferred, and the
26Treasurer shall transfer, to the STAR Bonds Revenue Fund the

 

 

HB4076- 262 -LRB100 13312 HLH 27839 b

1local sales tax increment, as defined in the Innovation
2Development and Economy Act, collected under this Section
3during the second preceding calendar month for sales within a
4STAR bond district.
5    After the monthly transfer to the STAR Bonds Revenue Fund,
6on or before the 25th day of each calendar month, the
7Department shall prepare and certify to the Comptroller the
8disbursement of stated sums of money to named municipalities,
9the municipalities to be those from which suppliers and
10servicemen have paid taxes or penalties hereunder to the
11Department during the second preceding calendar month. The
12amount to be paid to each municipality shall be the amount (not
13including credit memoranda and not including taxes and
14penalties collected on aviation fuel sold on or after December
151, 2017) collected hereunder during the second preceding
16calendar month by the Department, and not including an amount
17equal to the amount of refunds made during the second preceding
18calendar month by the Department on behalf of such
19municipality, and not including any amounts that are
20transferred to the STAR Bonds Revenue Fund. Within 10 days
21after receipt, by the Comptroller, of the disbursement
22certification to the municipalities and the General Revenue
23Fund, provided for in this Section to be given to the
24Comptroller by the Department, the Comptroller shall cause the
25orders to be drawn for the respective amounts in accordance
26with the directions contained in such certification.

 

 

HB4076- 263 -LRB100 13312 HLH 27839 b

1    The Department of Revenue shall implement this amendatory
2Act of the 91st General Assembly so as to collect the tax on
3and after January 1, 2002.
4    Nothing in this Section shall be construed to authorize a
5municipality to impose a tax upon the privilege of engaging in
6any business which under the constitution of the United States
7may not be made the subject of taxation by this State.
8    As used in this Section, "municipal" or "municipality"
9means or refers to a city, village or incorporated town,
10including an incorporated town which has superseded a civil
11township.
12    This Section shall be known and may be cited as the
13"Non-Home Rule Municipal Service Occupation Tax Act".
14(Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10;
1597-333, eff. 8-12-11; 97-837, eff. 7-20-12.)
 
16    (65 ILCS 5/8-11-1.6)
17    Sec. 8-11-1.6. Non-home rule municipal retailers
18occupation tax; municipalities between 20,000 and 25,000. The
19corporate authorities of a non-home rule municipality with a
20population of more than 20,000 but less than 25,000 that has,
21prior to January 1, 1987, established a Redevelopment Project
22Area that has been certified as a State Sales Tax Boundary and
23has issued bonds or otherwise incurred indebtedness to pay for
24costs in excess of $5,000,000, which is secured in part by a
25tax increment allocation fund, in accordance with the

 

 

HB4076- 264 -LRB100 13312 HLH 27839 b

1provisions of Division 11-74.4 of this Code may, by passage of
2an ordinance, impose a tax upon all persons engaged in the
3business of selling tangible personal property, other than on
4an item of tangible personal property that is titled and
5registered by an agency of this State's Government, at retail
6in the municipality. This tax may not be imposed on the sales
7of food for human consumption that is to be consumed off the
8premises where it is sold (other than alcoholic beverages, soft
9drinks, and food that has been prepared for immediate
10consumption) and prescription and nonprescription medicines,
11drugs, medical appliances and insulin, urine testing
12materials, syringes, and needles used by diabetics. Beginning
13December 1, 2017, this tax is not imposed on sales of aviation
14fuel unless the tax revenue is expended for airport-related
15purposes. If a municipality does not have an airport-related
16purpose to which it dedicates aviation fuel tax revenue, then
17aviation fuel is excluded from the tax. Each municipality must
18comply with the certification requirements for airport-related
19purposes under Section 8-11-22. For purposes of this Act,
20"airport-related purposes" has the meaning ascribed in Section
216z-20.2 of the State Finance Act. This exclusion for aviation
22fuel only applies for so long as the revenue use requirements
23of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the
24municipality. If imposed, the tax shall only be imposed in .25%
25increments of the gross receipts from such sales made in the
26course of business. Any tax imposed by a municipality under

 

 

HB4076- 265 -LRB100 13312 HLH 27839 b

1this Section and all civil penalties that may be assessed as an
2incident thereof shall be collected and enforced by the State
3Department of Revenue. An ordinance imposing a tax hereunder or
4effecting a change in the rate thereof shall be adopted and a
5certified copy thereof filed with the Department on or before
6the first day of October, whereupon the Department shall
7proceed to administer and enforce this Section as of the first
8day of January next following such adoption and filing. The
9certificate of registration that is issued by the Department to
10a retailer under the Retailers' Occupation Tax Act shall permit
11the retailer to engage in a business that is taxable under any
12ordinance or resolution enacted under this Section without
13registering separately with the Department under the ordinance
14or resolution or under this Section. The Department shall have
15full power to administer and enforce this Section, to collect
16all taxes and penalties due hereunder, to dispose of taxes and
17penalties so collected in the manner hereinafter provided, and
18to determine all rights to credit memoranda, arising on account
19of the erroneous payment of tax or penalty hereunder. In the
20administration of, and compliance with this Section, the
21Department and persons who are subject to this Section shall
22have the same rights, remedies, privileges, immunities,
23powers, and duties, and be subject to the same conditions,
24restrictions, limitations, penalties, and definitions of
25terms, and employ the same modes of procedure, as are
26prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2

 

 

HB4076- 266 -LRB100 13312 HLH 27839 b

1through 2-65 (in respect to all provisions therein other than
2the State rate of tax), 2c, 3 (except as to the disposition of
3taxes and penalties collected, and except that the retailer's
4discount is not allowed for taxes paid on aviation fuel that
5are deposited into the Local Government Aviation Trust Fund),
64, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b,
76c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation
8Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
9as fully as if those provisions were set forth herein.
10    A tax may not be imposed by a municipality under this
11Section unless the municipality also imposes a tax at the same
12rate under Section 8-11-1.7 of this Act.
13    Persons subject to any tax imposed under the authority
14granted in this Section, may reimburse themselves for their
15seller's tax liability hereunder by separately stating the tax
16as an additional charge, which charge may be stated in
17combination, in a single amount, with State tax which sellers
18are required to collect under the Use Tax Act, pursuant to such
19bracket schedules as the Department may prescribe.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant, instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the order to be drawn for the
24amount specified, and to the person named in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the Non-Home Rule Municipal Retailers'

 

 

HB4076- 267 -LRB100 13312 HLH 27839 b

1Occupation Tax Fund, which is hereby created.
2    Except as otherwise provided in this paragraph, the The
3Department shall forthwith pay over to the State Treasurer, ex
4officio, as trustee, all taxes and penalties collected
5hereunder for deposit into the Non-Home Rule Municipal
6Retailers' Occupation Tax Fund. Taxes and penalties collected
7on aviation fuel sold on or after December 1, 2017, shall be
8immediately paid over by the Department to the State Treasurer,
9ex officio, as trustee, for deposit into the Local Government
10Aviation Trust Fund. The Department shall only pay moneys into
11the Local Government Aviation Trust Fund under this Act for so
12long as the revenue use requirements of 49 U.S.C. §47107(b) and
1349 U.S.C. §47133 are binding on the municipality.
14    As soon as possible after the first day of each month,
15beginning January 1, 2011, upon certification of the Department
16of Revenue, the Comptroller shall order transferred, and the
17Treasurer shall transfer, to the STAR Bonds Revenue Fund the
18local sales tax increment, as defined in the Innovation
19Development and Economy Act, collected under this Section
20during the second preceding calendar month for sales within a
21STAR bond district.
22    After the monthly transfer to the STAR Bonds Revenue Fund,
23on or before the 25th day of each calendar month, the
24Department shall prepare and certify to the Comptroller the
25disbursement of stated sums of money to named municipalities,
26the municipalities to be those from which retailers have paid

 

 

HB4076- 268 -LRB100 13312 HLH 27839 b

1taxes or penalties hereunder to the Department during the
2second preceding calendar month. The amount to be paid to each
3municipality shall be the amount (not including credit
4memoranda and not including taxes and penalties collected on
5aviation fuel sold on or after December 1, 2017) collected
6hereunder during the second preceding calendar month by the
7Department plus an amount the Department determines is
8necessary to offset any amounts that were erroneously paid to a
9different taxing body, and not including an amount equal to the
10amount of refunds made during the second preceding calendar
11month by the Department on behalf of the municipality, and not
12including any amount that the Department determines is
13necessary to offset any amounts that were payable to a
14different taxing body but were erroneously paid to the
15municipality, and not including any amounts that are
16transferred to the STAR Bonds Revenue Fund. Within 10 days
17after receipt by the Comptroller of the disbursement
18certification to the municipalities provided for in this
19Section to be given to the Comptroller by the Department, the
20Comptroller shall cause the orders to be drawn for the
21respective amounts in accordance with the directions contained
22in the certification.
23    For the purpose of determining the local governmental unit
24whose tax is applicable, a retail sale by a producer of coal or
25other mineral mined in Illinois is a sale at retail at the
26place where the coal or other mineral mined in Illinois is

 

 

HB4076- 269 -LRB100 13312 HLH 27839 b

1extracted from the earth. This paragraph does not apply to coal
2or other mineral when it is delivered or shipped by the seller
3to the purchaser at a point outside Illinois so that the sale
4is exempt under the federal Constitution as a sale in
5interstate or foreign commerce.
6    Nothing in this Section shall be construed to authorize a
7municipality to impose a tax upon the privilege of engaging in
8any business which under the constitution of the United States
9may not be made the subject of taxation by this State.
10    When certifying the amount of a monthly disbursement to a
11municipality under this Section, the Department shall increase
12or decrease the amount by an amount necessary to offset any
13misallocation of previous disbursements. The offset amount
14shall be the amount erroneously disbursed within the previous 6
15months from the time a misallocation is discovered.
16    As used in this Section, "municipal" and "municipality"
17means a city, village, or incorporated town, including an
18incorporated town that has superseded a civil township.
19(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
 
20    (65 ILCS 5/8-11-1.7)
21    Sec. 8-11-1.7. Non-home rule municipal service occupation
22tax; municipalities between 20,000 and 25,000. The corporate
23authorities of a non-home rule municipality with a population
24of more than 20,000 but less than 25,000 as determined by the
25last preceding decennial census that has, prior to January 1,

 

 

HB4076- 270 -LRB100 13312 HLH 27839 b

11987, established a Redevelopment Project Area that has been
2certified as a State Sales Tax Boundary and has issued bonds or
3otherwise incurred indebtedness to pay for costs in excess of
4$5,000,000, which is secured in part by a tax increment
5allocation fund, in accordance with the provisions of Division
611-74.4 of this Code may, by passage of an ordinance, impose a
7tax upon all persons engaged in the municipality in the
8business of making sales of service. If imposed, the tax shall
9only be imposed in .25% increments of the selling price of all
10tangible personal property transferred by such servicemen
11either in the form of tangible personal property or in the form
12of real estate as an incident to a sale of service. This tax
13may not be imposed on the sales of food for human consumption
14that is to be consumed off the premises where it is sold (other
15than alcoholic beverages, soft drinks, and food that has been
16prepared for immediate consumption) and prescription and
17nonprescription medicines, drugs, medical appliances and
18insulin, urine testing materials, syringes, and needles used by
19diabetics. Beginning December 1, 2017, this tax is not imposed
20on sales of aviation fuel unless the tax revenue is expended
21for airport-related purposes. If a municipality does not have
22an airport-related purpose to which it dedicates aviation fuel
23tax revenue, then aviation fuel is excluded from the tax. Each
24municipality must comply with the certification requirements
25for airport-related purposes under Section 8-11-22. For
26purposes of this Act, "airport-related purposes" has the

 

 

HB4076- 271 -LRB100 13312 HLH 27839 b

1meaning ascribed in Section 6z-20.2 of the State Finance Act.
2This exclusion for aviation fuel only applies for so long as
3the revenue use requirements of 49 U.S.C. §47107(b) and 49
4U.S.C. §47133 are binding on the municipality. The tax imposed
5by a municipality under this Sec. and all civil penalties that
6may be assessed as an incident thereof shall be collected and
7enforced by the State Department of Revenue. An ordinance
8imposing a tax hereunder or effecting a change in the rate
9thereof shall be adopted and a certified copy thereof filed
10with the Department on or before the first day of October,
11whereupon the Department shall proceed to administer and
12enforce this Section as of the first day of January next
13following such adoption and filing. The certificate of
14registration that is issued by the Department to a retailer
15under the Retailers' Occupation Tax Act or under the Service
16Occupation Tax Act shall permit the registrant to engage in a
17business that is taxable under any ordinance or resolution
18enacted under this Section without registering separately with
19the Department under the ordinance or resolution or under this
20Section. The Department shall have full power to administer and
21enforce this Section, to collect all taxes and penalties due
22hereunder, to dispose of taxes and penalties so collected in a
23manner hereinafter provided, and to determine all rights to
24credit memoranda arising on account of the erroneous payment of
25tax or penalty hereunder. In the administration of and
26compliance with this Section, the Department and persons who

 

 

HB4076- 272 -LRB100 13312 HLH 27839 b

1are subject to this Section shall have the same rights,
2remedies, privileges, immunities, powers, and duties, and be
3subject to the same conditions, restrictions, limitations,
4penalties and definitions of terms, and employ the same modes
5of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3
6through 3-50 (in respect to all provisions therein other than
7the State rate of tax), 4 (except that the reference to the
8State shall be to the taxing municipality), 5, 7, 8 (except
9that the jurisdiction to which the tax shall be a debt to the
10extent indicated in that Section 8 shall be the taxing
11municipality), 9 (except as to the disposition of taxes and
12penalties collected, and except that the returned merchandise
13credit for this municipal tax may not be taken against any
14State tax, and except that the retailer's discount is not
15allowed for taxes paid on aviation fuel that are deposited into
16the Local Government Aviation Trust Fund), 10, 11, 12, (except
17the reference therein to Section 2b of the Retailers'
18Occupation Tax Act), 13 (except that any reference to the State
19shall mean the taxing municipality), the first paragraph of
20Sections 15, 16, 17, 18, 19, and 20 of the Service Occupation
21Tax Act and Section 3-7 of the Uniform Penalty and Interest
22Act, as fully as if those provisions were set forth herein.
23    A tax may not be imposed by a municipality under this
24Section unless the municipality also imposes a tax at the same
25rate under Section 8-11-1.6 of this Act.
26    Person subject to any tax imposed under the authority

 

 

HB4076- 273 -LRB100 13312 HLH 27839 b

1granted in this Section may reimburse themselves for their
2servicemen's tax liability hereunder by separately stating the
3tax as an additional charge, which charge may be stated in
4combination, in a single amount, with State tax that servicemen
5are authorized to collect under the Service Use Tax Act, under
6such bracket schedules as the Department may prescribe.
7    Whenever the Department determines that a refund should be
8made under this Section to a claimant instead of issuing credit
9memorandum, the Department shall notify the State Comptroller,
10who shall cause the order to be drawn for the amount specified,
11and to the person named, in such notification from the
12Department. The refund shall be paid by the State Treasurer out
13of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.
14    Except as otherwise provided in this paragraph, the The
15Department shall forthwith pay over to the State Treasurer, ex
16officio, as trustee, all taxes and penalties collected
17hereunder for deposit into the Non-Home Rule Municipal
18Retailers' Occupation Tax Fund. Taxes and penalties collected
19on aviation fuel sold on or after December 1, 2017, shall be
20immediately paid over by the Department to the State Treasurer,
21ex officio, as trustee, for deposit into the Local Government
22Aviation Trust Fund. The Department shall only pay moneys into
23the Local Government Aviation Trust Fund under this Act for so
24long as the revenue use requirements of 49 U.S.C. §47107(b) and
2549 U.S.C. §47133 are binding on the Municipality.
26    As soon as possible after the first day of each month,

 

 

HB4076- 274 -LRB100 13312 HLH 27839 b

1beginning January 1, 2011, upon certification of the Department
2of Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, to the STAR Bonds Revenue Fund the
4local sales tax increment, as defined in the Innovation
5Development and Economy Act, collected under this Section
6during the second preceding calendar month for sales within a
7STAR bond district.
8    After the monthly transfer to the STAR Bonds Revenue Fund,
9on or before the 25th day of each calendar month, the
10Department shall prepare and certify to the Comptroller the
11disbursement of stated sums of money to named municipalities,
12the municipalities to be those from which suppliers and
13servicemen have paid taxes or penalties hereunder to the
14Department during the second preceding calendar month. The
15amount to be paid to each municipality shall be the amount (not
16including credit memoranda and not including taxes and
17penalties collected on aviation fuel sold on or after December
181, 2017) collected hereunder during the second preceding
19calendar month by the Department, and not including an amount
20equal to the amount of refunds made during the second preceding
21calendar month by the Department on behalf of such
22municipality, and not including any amounts that are
23transferred to the STAR Bonds Revenue Fund. Within 10 days
24after receipt by the Comptroller of the disbursement
25certification to the municipalities and the General Revenue
26Fund, provided for in this Section to be given to the

 

 

HB4076- 275 -LRB100 13312 HLH 27839 b

1Comptroller by the Department, the Comptroller shall cause the
2orders to be drawn for the respective amounts in accordance
3with the directions contained in the certification.
4    When certifying the amount of a monthly disbursement to a
5municipality under this Section, the Department shall increase
6or decrease the amount by an amount necessary to offset any
7misallocation of previous disbursements. The offset amount
8shall be the amount erroneously disbursed within the previous 6
9months from the time a misallocation is discovered.
10    Nothing in this Section shall be construed to authorize a
11municipality to impose a tax upon the privilege of engaging in
12any business which under the constitution of the United States
13may not be made the subject of taxation by this State.
14(Source: P.A. 96-939, eff. 6-24-10; 97-813, eff. 7-13-12.)
 
15    (65 ILCS 5/8-11-5)  (from Ch. 24, par. 8-11-5)
16    Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
17Act. The corporate authorities of a home rule municipality may
18impose a tax upon all persons engaged, in such municipality, in
19the business of making sales of service at the same rate of tax
20imposed pursuant to Section 8-11-1, of the selling price of all
21tangible personal property transferred by such servicemen
22either in the form of tangible personal property or in the form
23of real estate as an incident to a sale of service. If imposed,
24such tax shall only be imposed in 1/4% increments. On and after
25September 1, 1991, this additional tax may not be imposed on

 

 

HB4076- 276 -LRB100 13312 HLH 27839 b

1the sales of food for human consumption which is to be consumed
2off the premises where it is sold (other than alcoholic
3beverages, soft drinks and food which has been prepared for
4immediate consumption) and prescription and nonprescription
5medicines, drugs, medical appliances and insulin, urine
6testing materials, syringes and needles used by diabetics.
7Beginning December 1, 2017, this tax may not be imposed on
8sales of aviation fuel unless the tax revenue is expended for
9airport-related purposes. If a municipality does not have an
10airport-related purpose to which it dedicates aviation fuel tax
11revenue, then aviation fuel shall be excluded from tax. Each
12municipality must comply with the certification requirements
13for airport-related purposes under Section 8-11-22. For
14purposes of this Act, "airport-related purposes" has the
15meaning ascribed in Section 6z-20.2 of the State Finance Act.
16This exception for aviation fuel only applies for so long as
17the revenue use requirements of 49 U.S.C. §47107(b) and 49
18U.S.C. §47133 are binding on the State. The changes made to
19this Section by this amendatory Act of the 100th General
20Assembly are a denial and limitation of home rule powers and
21functions under subsection (g) of Section 6 of Article VII of
22the Illinois Constitution. The tax imposed by a home rule
23municipality pursuant to this Section and all civil penalties
24that may be assessed as an incident thereof shall be collected
25and enforced by the State Department of Revenue. The
26certificate of registration which is issued by the Department

 

 

HB4076- 277 -LRB100 13312 HLH 27839 b

1to a retailer under the Retailers' Occupation Tax Act or under
2the Service Occupation Tax Act shall permit such registrant to
3engage in a business which is taxable under any ordinance or
4resolution enacted pursuant to this Section without
5registering separately with the Department under such
6ordinance or resolution or under this Section. The Department
7shall have full power to administer and enforce this Section;
8to collect all taxes and penalties due hereunder; to dispose of
9taxes and penalties so collected in the manner hereinafter
10provided, and to determine all rights to credit memoranda
11arising on account of the erroneous payment of tax or penalty
12hereunder. In the administration of, and compliance with, this
13Section the Department and persons who are subject to this
14Section shall have the same rights, remedies, privileges,
15immunities, powers and duties, and be subject to the same
16conditions, restrictions, limitations, penalties and
17definitions of terms, and employ the same modes of procedure,
18as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
19respect to all provisions therein other than the State rate of
20tax), 4 (except that the reference to the State shall be to the
21taxing municipality), 5, 7, 8 (except that the jurisdiction to
22which the tax shall be a debt to the extent indicated in that
23Section 8 shall be the taxing municipality), 9 (except as to
24the disposition of taxes and penalties collected, and except
25that the returned merchandise credit for this municipal tax may
26not be taken against any State tax), 10, 11, 12 (except the

 

 

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1reference therein to Section 2b of the Retailers' Occupation
2Tax Act), 13 (except that any reference to the State shall mean
3the taxing municipality), the first paragraph of Section 15,
416, 17 (except that credit memoranda issued hereunder may not
5be used to discharge any State tax liability), 18, 19 and 20 of
6the Service Occupation Tax Act and Section 3-7 of the Uniform
7Penalty and Interest Act, as fully as if those provisions were
8set forth herein.
9    No tax may be imposed by a home rule municipality pursuant
10to this Section unless such municipality also imposes a tax at
11the same rate pursuant to Section 8-11-1 of this Act.
12    Persons subject to any tax imposed pursuant to the
13authority granted in this Section may reimburse themselves for
14their serviceman's tax liability hereunder by separately
15stating such tax as an additional charge, which charge may be
16stated in combination, in a single amount, with State tax which
17servicemen are authorized to collect under the Service Use Tax
18Act, pursuant to such bracket schedules as the Department may
19prescribe.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant instead of issuing credit
22memorandum, the Department shall notify the State Comptroller,
23who shall cause the order to be drawn for the amount specified,
24and to the person named, in such notification from the
25Department. Such refund shall be paid by the State Treasurer
26out of the home rule municipal retailers' occupation tax fund.

 

 

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1    Except as otherwise provided in this paragraph, the The
2Department shall forthwith pay over to the State Treasurer,
3ex-officio, as trustee, all taxes and penalties collected
4hereunder for deposit into the Home Rule Municipal Retailers'
5Occupation Tax Fund. Taxes and penalties collected on aviation
6fuel sold on or after December 1, 2017, shall be immediately
7paid over by the Department to the State Treasurer, ex officio,
8as trustee, for deposit into the Local Government Aviation
9Trust Fund. The Department shall only pay moneys into the State
10Aviation Program Fund under this Act for so long as the revenue
11use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133
12are binding on the municipality..
13    As soon as possible after the first day of each month,
14beginning January 1, 2011, upon certification of the Department
15of Revenue, the Comptroller shall order transferred, and the
16Treasurer shall transfer, to the STAR Bonds Revenue Fund the
17local sales tax increment, as defined in the Innovation
18Development and Economy Act, collected under this Section
19during the second preceding calendar month for sales within a
20STAR bond district.
21    After the monthly transfer to the STAR Bonds Revenue Fund,
22on or before the 25th day of each calendar month, the
23Department shall prepare and certify to the Comptroller the
24disbursement of stated sums of money to named municipalities,
25the municipalities to be those from which suppliers and
26servicemen have paid taxes or penalties hereunder to the

 

 

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1Department during the second preceding calendar month. The
2amount to be paid to each municipality shall be the amount (not
3including credit memoranda and not including taxes and
4penalties collected on aviation fuel sold on or after December
51, 2017) collected hereunder during the second preceding
6calendar month by the Department, and not including an amount
7equal to the amount of refunds made during the second preceding
8calendar month by the Department on behalf of such
9municipality, and not including any amounts that are
10transferred to the STAR Bonds Revenue Fund. Within 10 days
11after receipt, by the Comptroller, of the disbursement
12certification to the municipalities, provided for in this
13Section to be given to the Comptroller by the Department, the
14Comptroller shall cause the orders to be drawn for the
15respective amounts in accordance with the directions contained
16in such certification.
17    In addition to the disbursement required by the preceding
18paragraph and in order to mitigate delays caused by
19distribution procedures, an allocation shall, if requested, be
20made within 10 days after January 14, 1991, and in November of
211991 and each year thereafter, to each municipality that
22received more than $500,000 during the preceding fiscal year,
23(July 1 through June 30) whether collected by the municipality
24or disbursed by the Department as required by this Section.
25Within 10 days after January 14, 1991, participating
26municipalities shall notify the Department in writing of their

 

 

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1intent to participate. In addition, for the initial
2distribution, participating municipalities shall certify to
3the Department the amounts collected by the municipality for
4each month under its home rule occupation and service
5occupation tax during the period July 1, 1989 through June 30,
61990. The allocation within 10 days after January 14, 1991,
7shall be in an amount equal to the monthly average of these
8amounts, excluding the 2 months of highest receipts. Monthly
9average for the period of July 1, 1990 through June 30, 1991
10will be determined as follows: the amounts collected by the
11municipality under its home rule occupation and service
12occupation tax during the period of July 1, 1990 through
13September 30, 1990, plus amounts collected by the Department
14and paid to such municipality through June 30, 1991, excluding
15the 2 months of highest receipts. The monthly average for each
16subsequent period of July 1 through June 30 shall be an amount
17equal to the monthly distribution made to each such
18municipality under the preceding paragraph during this period,
19excluding the 2 months of highest receipts. The distribution
20made in November 1991 and each year thereafter under this
21paragraph and the preceding paragraph shall be reduced by the
22amount allocated and disbursed under this paragraph in the
23preceding period of July 1 through June 30. The Department
24shall prepare and certify to the Comptroller for disbursement
25the allocations made in accordance with this paragraph.
26    Nothing in this Section shall be construed to authorize a

 

 

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1municipality to impose a tax upon the privilege of engaging in
2any business which under the constitution of the United States
3may not be made the subject of taxation by this State.
4    An ordinance or resolution imposing or discontinuing a tax
5hereunder or effecting a change in the rate thereof shall be
6adopted and a certified copy thereof filed with the Department
7on or before the first day of June, whereupon the Department
8shall proceed to administer and enforce this Section as of the
9first day of September next following such adoption and filing.
10Beginning January 1, 1992, an ordinance or resolution imposing
11or discontinuing the tax hereunder or effecting a change in the
12rate thereof shall be adopted and a certified copy thereof
13filed with the Department on or before the first day of July,
14whereupon the Department shall proceed to administer and
15enforce this Section as of the first day of October next
16following such adoption and filing. Beginning January 1, 1993,
17an ordinance or resolution imposing or discontinuing the tax
18hereunder or effecting a change in the rate thereof shall be
19adopted and a certified copy thereof filed with the Department
20on or before the first day of October, whereupon the Department
21shall proceed to administer and enforce this Section as of the
22first day of January next following such adoption and filing.
23However, a municipality located in a county with a population
24in excess of 3,000,000 that elected to become a home rule unit
25at the general primary election in 1994 may adopt an ordinance
26or resolution imposing the tax under this Section and file a

 

 

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1certified copy of the ordinance or resolution with the
2Department on or before July 1, 1994. The Department shall then
3proceed to administer and enforce this Section as of October 1,
41994. Beginning April 1, 1998, an ordinance or resolution
5imposing or discontinuing the tax hereunder or effecting a
6change in the rate thereof shall either (i) be adopted and a
7certified copy thereof filed with the Department on or before
8the first day of April, whereupon the Department shall proceed
9to administer and enforce this Section as of the first day of
10July next following the adoption and filing; or (ii) be adopted
11and a certified copy thereof filed with the Department on or
12before the first day of October, whereupon the Department shall
13proceed to administer and enforce this Section as of the first
14day of January next following the adoption and filing.
15    Any unobligated balance remaining in the Municipal
16Retailers' Occupation Tax Fund on December 31, 1989, which fund
17was abolished by Public Act 85-1135, and all receipts of
18municipal tax as a result of audits of liability periods prior
19to January 1, 1990, shall be paid into the Local Government Tax
20Fund, for distribution as provided by this Section prior to the
21enactment of Public Act 85-1135. All receipts of municipal tax
22as a result of an assessment not arising from an audit, for
23liability periods prior to January 1, 1990, shall be paid into
24the Local Government Tax Fund for distribution before July 1,
251990, as provided by this Section prior to the enactment of
26Public Act 85-1135, and on and after July 1, 1990, all such

 

 

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1receipts shall be distributed as provided in Section 6z-18 of
2the State Finance Act.
3    As used in this Section, "municipal" and "municipality"
4means a city, village or incorporated town, including an
5incorporated town which has superseded a civil township.
6    This Section shall be known and may be cited as the Home
7Rule Municipal Service Occupation Tax Act.
8(Source: P.A. 96-939, eff. 6-24-10.)
 
9    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
10    Sec. 8-11-6a. Home rule municipalities; preemption of
11certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
128-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
131, 1990, no home rule municipality has the authority to impose,
14pursuant to its home rule authority, a retailer's occupation
15tax, service occupation tax, use tax, sales tax or other tax on
16the use, sale or purchase of tangible personal property based
17on the gross receipts from such sales or the selling or
18purchase price of said tangible personal property.
19Notwithstanding the foregoing, this Section does not preempt
20any home rule imposed tax such as the following: (1) a tax on
21alcoholic beverages, whether based on gross receipts, volume
22sold or any other measurement; (2) a tax based on the number of
23units of cigarettes or tobacco products (provided, however,
24that a home rule municipality that has not imposed a tax based
25on the number of units of cigarettes or tobacco products before

 

 

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1July 1, 1993, shall not impose such a tax after that date); (3)
2a tax, however measured, based on the use of a hotel or motel
3room or similar facility; (4) a tax, however measured, on the
4sale or transfer of real property; (5) a tax, however measured,
5on lease receipts; (6) a tax on food prepared for immediate
6consumption and on alcoholic beverages sold by a business which
7provides for on premise consumption of said food or alcoholic
8beverages; or (7) other taxes not based on the selling or
9purchase price or gross receipts from the use, sale or purchase
10of tangible personal property. This Section does not preempt a
11home rule municipality with a population of more than 2,000,000
12from imposing a tax, however measured, on the use, for
13consideration, of a parking lot, garage, or other parking
14facility. This Section is not intended to affect any existing
15tax on food and beverages prepared for immediate consumption on
16the premises where the sale occurs, or any existing tax on
17alcoholic beverages, or any existing tax imposed on the charge
18for renting a hotel or motel room, which was in effect January
1915, 1988, or any extension of the effective date of such an
20existing tax by ordinance of the municipality imposing the tax,
21which extension is hereby authorized, in any non-home rule
22municipality in which the imposition of such a tax has been
23upheld by judicial determination, nor is this Section intended
24to preempt the authority granted by Public Act 85-1006. On and
25after December 1, 2017, no home rule municipality has the
26authority to impose, pursuant to its home rule authority, a

 

 

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1tax, however measured, on sales of aviation fuel, as defined in
2Section 3 of the Retailers' Occupation Tax Act, unless the tax
3revenue is expended for airport-related purposes. For purposes
4of this Section, "airport-related purposes" has the meaning
5ascribed in Section 6z-20.2 of the State Finance Act. Aviation
6fuel shall be excluded from tax only for so long as the revenue
7use requirements of 49 U.S.C. §47017 (b) and 49 U.S.C. §47133
8are binding on the municipality. This Section is a limitation,
9pursuant to subsection (g) of Section 6 of Article VII of the
10Illinois Constitution, on the power of home rule units to tax.
11The changes made to this Section by this amendatory Act of the
12100th General Assembly are a denial and limitation of home rule
13powers and functions under subsection (g) of Section 6 of
14Article VII of the Illinois Constitution.
15(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
16    (65 ILCS 5/8-11-22 new)
17    Sec. 8-11-22. Certification for airport-related purposes.
18On or before September 1, 2017, and on or before each April 1
19and October 1 thereafter, each municipality (and District in
20the case of business district operating within a municipality)
21must certify to the Department of Transportation, in the form
22and manner required by the Department, whether the municipality
23has an airport-related purpose, which would allow any
24Retailers' Occupation Tax and Service Occupation Tax imposed by
25the municipality to include tax on aviation fuel. On or before

 

 

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1October 1, 2017, and on or before each May 1 and November 1
2thereafter, the Department of Transportation shall provide to
3the Department of Revenue, a list of units of local government
4which have certified to the Department of Transportation that
5they have airport-related purposes, which would allow any
6Retailers' Occupation Tax and Service Occupation Tax imposed by
7the unit of local government to include tax on aviation fuel.
8All disputes regarding whether or not a unit of local
9government has an airport-related purpose shall be resolved by
10the Department of Transportation.
 
11    (65 ILCS 5/11-74.3-6)
12    Sec. 11-74.3-6. Business district revenue and obligations;
13business district tax allocation fund.
14    (a) If the corporate authorities of a municipality have
15approved a business district plan, have designated a business
16district, and have elected to impose a tax by ordinance
17pursuant to subsection (10) or (11) of Section 11-74.3-3, then
18each year after the date of the approval of the ordinance but
19terminating upon the date all business district project costs
20and all obligations paying or reimbursing business district
21project costs, if any, have been paid, but in no event later
22than the dissolution date, all amounts generated by the
23retailers' occupation tax and service occupation tax shall be
24collected and the tax shall be enforced by the Department of
25Revenue in the same manner as all retailers' occupation taxes

 

 

HB4076- 288 -LRB100 13312 HLH 27839 b

1and service occupation taxes imposed in the municipality
2imposing the tax and all amounts generated by the hotel
3operators' occupation tax shall be collected and the tax shall
4be enforced by the municipality in the same manner as all hotel
5operators' occupation taxes imposed in the municipality
6imposing the tax. The corporate authorities of the municipality
7shall deposit the proceeds of the taxes imposed under
8subsections (10) and (11) of Section 11-74.3-3 into a special
9fund of the municipality called the "[Name of] Business
10District Tax Allocation Fund" for the purpose of paying or
11reimbursing business district project costs and obligations
12incurred in the payment of those costs.
13    (b) The corporate authorities of a municipality that has
14designated a business district under this Law may, by
15ordinance, impose a Business District Retailers' Occupation
16Tax upon all persons engaged in the business of selling
17tangible personal property, other than an item of tangible
18personal property titled or registered with an agency of this
19State's government, at retail in the business district at a
20rate not to exceed 1% of the gross receipts from the sales made
21in the course of such business, to be imposed only in 0.25%
22increments. The tax may not be imposed on food for human
23consumption that is to be consumed off the premises where it is
24sold (other than alcoholic beverages, soft drinks, and food
25that has been prepared for immediate consumption),
26prescription and nonprescription medicines, drugs, medical

 

 

HB4076- 289 -LRB100 13312 HLH 27839 b

1appliances, modifications to a motor vehicle for the purpose of
2rendering it usable by a person with a disability, and insulin,
3urine testing materials, syringes, and needles used by
4diabetics, for human use. Beginning December 1, 2017, this tax
5is not imposed on sales of aviation fuel unless the tax revenue
6is expended for airport-related purposes. If the District does
7not have an airport-related purpose to which it dedicates
8aviation fuel tax revenue, then aviation fuel is excluded from
9the tax. Each municipality must comply with the certification
10requirements for airport-related purposes under Section
118-11-22. For purposes of this Act, "airport-related purposes"
12has the meaning ascribed in Section 6z-20.2 of the State
13Finance Act. This exclusion for aviation fuel only applies for
14so long as the revenue use requirements of 49 U.S.C. §47107(b)
15and 49 U.S.C. §47133 are binding on the District.
16    The tax imposed under this subsection and all civil
17penalties that may be assessed as an incident thereof shall be
18collected and enforced by the Department of Revenue. The
19certificate of registration that is issued by the Department to
20a retailer under the Retailers' Occupation Tax Act shall permit
21the retailer to engage in a business that is taxable under any
22ordinance or resolution enacted pursuant to this subsection
23without registering separately with the Department under such
24ordinance or resolution or under this subsection. The
25Department of Revenue shall have full power to administer and
26enforce this subsection; to collect all taxes and penalties due

 

 

HB4076- 290 -LRB100 13312 HLH 27839 b

1under this subsection in the manner hereinafter provided; and
2to determine all rights to credit memoranda arising on account
3of the erroneous payment of tax or penalty under this
4subsection. In the administration of, and compliance with, this
5subsection, the Department and persons who are subject to this
6subsection shall have the same rights, remedies, privileges,
7immunities, powers and duties, and be subject to the same
8conditions, restrictions, limitations, penalties, exclusions,
9exemptions, and definitions of terms and employ the same modes
10of procedure, as are prescribed in Sections 1, 1a through 1o, 2
11through 2-65 (in respect to all provisions therein other than
12the State rate of tax), 2c through 2h, 3 (except as to the
13disposition of taxes and penalties collected, and except that
14the retailer's discount is not allowed for taxes paid on
15aviation fuel that are deposited into the Local Government
16Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k,
175l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
18Retailers' Occupation Tax Act and all provisions of the Uniform
19Penalty and Interest Act, as fully as if those provisions were
20set forth herein.
21    Persons subject to any tax imposed under this subsection
22may reimburse themselves for their seller's tax liability under
23this subsection by separately stating the tax as an additional
24charge, which charge may be stated in combination, in a single
25amount, with State taxes that sellers are required to collect
26under the Use Tax Act, in accordance with such bracket

 

 

HB4076- 291 -LRB100 13312 HLH 27839 b

1schedules as the Department may prescribe.
2    Whenever the Department determines that a refund should be
3made under this subsection to a claimant instead of issuing a
4credit memorandum, the Department shall notify the State
5Comptroller, who shall cause the order to be drawn for the
6amount specified and to the person named in the notification
7from the Department. The refund shall be paid by the State
8Treasurer out of the business district retailers' occupation
9tax fund.
10    Except as otherwise provided in this paragraph, the The
11Department shall immediately pay over to the State Treasurer,
12ex officio, as trustee, all taxes, penalties, and interest
13collected under this subsection for deposit into the business
14district retailers' occupation tax fund. Taxes and penalties
15collected on aviation fuel sold on or after December 1, 2017,
16shall be immediately paid over by the Department to the State
17Treasurer, ex officio, as trustee, for deposit into the Local
18Government Aviation Trust Fund. The Department shall only pay
19moneys into the Local Government Aviation Trust Fund under this
20Act for so long as the revenue use requirements of 49 U.S.C.
21§47107(b) and 49 U.S.C. §47133 are binding on the District.
22    As soon as possible after the first day of each month,
23beginning January 1, 2011, upon certification of the Department
24of Revenue, the Comptroller shall order transferred, and the
25Treasurer shall transfer, to the STAR Bonds Revenue Fund the
26local sales tax increment, as defined in the Innovation

 

 

HB4076- 292 -LRB100 13312 HLH 27839 b

1Development and Economy Act, collected under this subsection
2during the second preceding calendar month for sales within a
3STAR bond district.
4    After the monthly transfer to the STAR Bonds Revenue Fund,
5on or before the 25th day of each calendar month, the
6Department shall prepare and certify to the Comptroller the
7disbursement of stated sums of money to named municipalities
8from the business district retailers' occupation tax fund, the
9municipalities to be those from which retailers have paid taxes
10or penalties under this subsection to the Department during the
11second preceding calendar month. The amount to be paid to each
12municipality shall be the amount (not including credit
13memoranda and not including taxes and penalties collected on
14aviation fuel sold on or after December 1, 2017) collected
15under this subsection during the second preceding calendar
16month by the Department plus an amount the Department
17determines is necessary to offset any amounts that were
18erroneously paid to a different taxing body, and not including
19an amount equal to the amount of refunds made during the second
20preceding calendar month by the Department, less 2% of that
21amount (except the amount collected on aviation fuel sold on or
22after December 1, 2017), which shall be deposited into the Tax
23Compliance and Administration Fund and shall be used by the
24Department, subject to appropriation, to cover the costs of the
25Department in administering and enforcing the provisions of
26this subsection, on behalf of such municipality, and not

 

 

HB4076- 293 -LRB100 13312 HLH 27839 b

1including any amount that the Department determines is
2necessary to offset any amounts that were payable to a
3different taxing body but were erroneously paid to the
4municipality, and not including any amounts that are
5transferred to the STAR Bonds Revenue Fund. Within 10 days
6after receipt by the Comptroller of the disbursement
7certification to the municipalities provided for in this
8subsection to be given to the Comptroller by the Department,
9the Comptroller shall cause the orders to be drawn for the
10respective amounts in accordance with the directions contained
11in the certification. The proceeds of the tax paid to
12municipalities under this subsection shall be deposited into
13the Business District Tax Allocation Fund by the municipality.
14    An ordinance imposing or discontinuing the tax under this
15subsection or effecting a change in the rate thereof shall
16either (i) be adopted and a certified copy thereof filed with
17the Department on or before the first day of April, whereupon
18the Department, if all other requirements of this subsection
19are met, shall proceed to administer and enforce this
20subsection as of the first day of July next following the
21adoption and filing; or (ii) be adopted and a certified copy
22thereof filed with the Department on or before the first day of
23October, whereupon, if all other requirements of this
24subsection are met, the Department shall proceed to administer
25and enforce this subsection as of the first day of January next
26following the adoption and filing.

 

 

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1    The Department of Revenue shall not administer or enforce
2an ordinance imposing, discontinuing, or changing the rate of
3the tax under this subsection, until the municipality also
4provides, in the manner prescribed by the Department, the
5boundaries of the business district and each address in the
6business district in such a way that the Department can
7determine by its address whether a business is located in the
8business district. The municipality must provide this boundary
9and address information to the Department on or before April 1
10for administration and enforcement of the tax under this
11subsection by the Department beginning on the following July 1
12and on or before October 1 for administration and enforcement
13of the tax under this subsection by the Department beginning on
14the following January 1. The Department of Revenue shall not
15administer or enforce any change made to the boundaries of a
16business district or address change, addition, or deletion
17until the municipality reports the boundary change or address
18change, addition, or deletion to the Department in the manner
19prescribed by the Department. The municipality must provide
20this boundary change information or address change, addition,
21or deletion to the Department on or before April 1 for
22administration and enforcement by the Department of the change
23beginning on the following July 1 and on or before October 1
24for administration and enforcement by the Department of the
25change beginning on the following January 1. The retailers in
26the business district shall be responsible for charging the tax

 

 

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1imposed under this subsection. If a retailer is incorrectly
2included or excluded from the list of those required to collect
3the tax under this subsection, both the Department of Revenue
4and the retailer shall be held harmless if they reasonably
5relied on information provided by the municipality.
6    A municipality that imposes the tax under this subsection
7must submit to the Department of Revenue any other information
8as the Department may require for the administration and
9enforcement of the tax.
10    When certifying the amount of a monthly disbursement to a
11municipality under this subsection, the Department shall
12increase or decrease the amount by an amount necessary to
13offset any misallocation of previous disbursements. The offset
14amount shall be the amount erroneously disbursed within the
15previous 6 months from the time a misallocation is discovered.
16    Nothing in this subsection shall be construed to authorize
17the municipality to impose a tax upon the privilege of engaging
18in any business which under the Constitution of the United
19States may not be made the subject of taxation by this State.
20    If a tax is imposed under this subsection (b), a tax shall
21also be imposed under subsection (c) of this Section.
22    (c) If a tax has been imposed under subsection (b), a
23Business District Service Occupation Tax shall also be imposed
24upon all persons engaged, in the business district, in the
25business of making sales of service, who, as an incident to
26making those sales of service, transfer tangible personal

 

 

HB4076- 296 -LRB100 13312 HLH 27839 b

1property within the business district, either in the form of
2tangible personal property or in the form of real estate as an
3incident to a sale of service. The tax shall be imposed at the
4same rate as the tax imposed in subsection (b) and shall not
5exceed 1% of the selling price of tangible personal property so
6transferred within the business district, to be imposed only in
70.25% increments. The tax may not be imposed on food for human
8consumption that is to be consumed off the premises where it is
9sold (other than alcoholic beverages, soft drinks, and food
10that has been prepared for immediate consumption),
11prescription and nonprescription medicines, drugs, medical
12appliances, modifications to a motor vehicle for the purpose of
13rendering it usable by a person with a disability, and insulin,
14urine testing materials, syringes, and needles used by
15diabetics, for human use. Beginning December 1, 2017, this tax
16is not imposed on sales of aviation fuel unless the tax revenue
17is expended for airport-related purposes. If the District does
18not have an airport-related purpose to which it dedicates
19aviation fuel tax revenue, then aviation fuel is excluded from
20the tax. Each municipality must comply with the certification
21requirements for airport-related purposes under Section
228-11-22. For purposes of this Act, "airport-related purposes"
23has the meaning ascribed in Section 6z-20.2 of the State
24Finance Act. This exclusion for aviation fuel only applies for
25so long as the revenue use requirements of 49 U.S.C. §47107(b)
26and 49 U.S.C. §47133 are binding on the District.

 

 

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1    The tax imposed under this subsection and all civil
2penalties that may be assessed as an incident thereof shall be
3collected and enforced by the Department of Revenue. The
4certificate of registration which is issued by the Department
5to a retailer under the Retailers' Occupation Tax Act or under
6the Service Occupation Tax Act shall permit such registrant to
7engage in a business which is taxable under any ordinance or
8resolution enacted pursuant to this subsection without
9registering separately with the Department under such
10ordinance or resolution or under this subsection. The
11Department of Revenue shall have full power to administer and
12enforce this subsection; to collect all taxes and penalties due
13under this subsection; to dispose of taxes and penalties so
14collected in the manner hereinafter provided; and to determine
15all rights to credit memoranda arising on account of the
16erroneous payment of tax or penalty under this subsection. In
17the administration of, and compliance with this subsection, the
18Department and persons who are subject to this subsection shall
19have the same rights, remedies, privileges, immunities, powers
20and duties, and be subject to the same conditions,
21restrictions, limitations, penalties, exclusions, exemptions,
22and definitions of terms and employ the same modes of procedure
23as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
24(in respect to all provisions therein other than the State rate
25of tax), 4 (except that the reference to the State shall be to
26the business district), 5, 7, 8 (except that the jurisdiction

 

 

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1to which the tax shall be a debt to the extent indicated in
2that Section 8 shall be the municipality), 9 (except as to the
3disposition of taxes and penalties collected, and except that
4the returned merchandise credit for this tax may not be taken
5against any State tax, and except that the retailer's discount
6is not allowed for taxes paid on aviation fuel that are
7deposited into the Local Government Aviation Trust Fund), 10,
811, 12 (except the reference therein to Section 2b of the
9Retailers' Occupation Tax Act), 13 (except that any reference
10to the State shall mean the municipality), the first paragraph
11of Section 15, and Sections 16, 17, 18, 19 and 20 of the
12Service Occupation Tax Act and all provisions of the Uniform
13Penalty and Interest Act, as fully as if those provisions were
14set forth herein.
15    Persons subject to any tax imposed under the authority
16granted in this subsection may reimburse themselves for their
17serviceman's tax liability hereunder by separately stating the
18tax as an additional charge, which charge may be stated in
19combination, in a single amount, with State tax that servicemen
20are authorized to collect under the Service Use Tax Act, in
21accordance with such bracket schedules as the Department may
22prescribe.
23    Whenever the Department determines that a refund should be
24made under this subsection to a claimant instead of issuing
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the order to be drawn for the

 

 

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1amount specified, and to the person named, in such notification
2from the Department. Such refund shall be paid by the State
3Treasurer out of the business district retailers' occupation
4tax fund.
5    Except as otherwise provided in this paragraph, the The
6Department shall forthwith pay over to the State Treasurer,
7ex-officio, as trustee, all taxes, penalties, and interest
8collected under this subsection for deposit into the business
9district retailers' occupation tax fund. Taxes and penalties
10collected on aviation fuel sold on or after December 1, 2017,
11shall be immediately paid over by the Department to the State
12Treasurer, ex officio, as trustee, for deposit into the Local
13Government Aviation Trust Fund. The Department shall only pay
14moneys into the Local Government Aviation Trust Fund under this
15Act for so long as the revenue use requirements of 49 U.S.C.
16§47107(b) and 49 U.S.C. §47133 are binding on the District.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the Department
19of Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the
21local sales tax increment, as defined in the Innovation
22Development and Economy Act, collected under this subsection
23during the second preceding calendar month for sales within a
24STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

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1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities
3from the business district retailers' occupation tax fund, the
4municipalities to be those from which suppliers and servicemen
5have paid taxes or penalties under this subsection to the
6Department during the second preceding calendar month. The
7amount to be paid to each municipality shall be the amount (not
8including credit memoranda and not including taxes and
9penalties collected on aviation fuel sold on or after December
101, 2017) collected under this subsection during the second
11preceding calendar month by the Department, less 2% of that
12amount (except the amount collected on aviation fuel sold on or
13after December 1, 2017), which shall be deposited into the Tax
14Compliance and Administration Fund and shall be used by the
15Department, subject to appropriation, to cover the costs of the
16Department in administering and enforcing the provisions of
17this subsection, and not including an amount equal to the
18amount of refunds made during the second preceding calendar
19month by the Department on behalf of such municipality, and not
20including any amounts that are transferred to the STAR Bonds
21Revenue Fund. Within 10 days after receipt, by the Comptroller,
22of the disbursement certification to the municipalities,
23provided for in this subsection to be given to the Comptroller
24by the Department, the Comptroller shall cause the orders to be
25drawn for the respective amounts in accordance with the
26directions contained in such certification. The proceeds of the

 

 

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1tax paid to municipalities under this subsection shall be
2deposited into the Business District Tax Allocation Fund by the
3municipality.
4    An ordinance imposing or discontinuing the tax under this
5subsection or effecting a change in the rate thereof shall
6either (i) be adopted and a certified copy thereof filed with
7the Department on or before the first day of April, whereupon
8the Department, if all other requirements of this subsection
9are met, shall proceed to administer and enforce this
10subsection as of the first day of July next following the
11adoption and filing; or (ii) be adopted and a certified copy
12thereof filed with the Department on or before the first day of
13October, whereupon, if all other conditions of this subsection
14are met, the Department shall proceed to administer and enforce
15this subsection as of the first day of January next following
16the adoption and filing.
17    The Department of Revenue shall not administer or enforce
18an ordinance imposing, discontinuing, or changing the rate of
19the tax under this subsection, until the municipality also
20provides, in the manner prescribed by the Department, the
21boundaries of the business district in such a way that the
22Department can determine by its address whether a business is
23located in the business district. The municipality must provide
24this boundary and address information to the Department on or
25before April 1 for administration and enforcement of the tax
26under this subsection by the Department beginning on the

 

 

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1following July 1 and on or before October 1 for administration
2and enforcement of the tax under this subsection by the
3Department beginning on the following January 1. The Department
4of Revenue shall not administer or enforce any change made to
5the boundaries of a business district or address change,
6addition, or deletion until the municipality reports the
7boundary change or address change, addition, or deletion to the
8Department in the manner prescribed by the Department. The
9municipality must provide this boundary change information or
10address change, addition, or deletion to the Department on or
11before April 1 for administration and enforcement by the
12Department of the change beginning on the following July 1 and
13on or before October 1 for administration and enforcement by
14the Department of the change beginning on the following January
151. The retailers in the business district shall be responsible
16for charging the tax imposed under this subsection. If a
17retailer is incorrectly included or excluded from the list of
18those required to collect the tax under this subsection, both
19the Department of Revenue and the retailer shall be held
20harmless if they reasonably relied on information provided by
21the municipality.
22    A municipality that imposes the tax under this subsection
23must submit to the Department of Revenue any other information
24as the Department may require for the administration and
25enforcement of the tax.
26    Nothing in this subsection shall be construed to authorize

 

 

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1the municipality to impose a tax upon the privilege of engaging
2in any business which under the Constitution of the United
3States may not be made the subject of taxation by the State.
4    If a tax is imposed under this subsection (c), a tax shall
5also be imposed under subsection (b) of this Section.
6    (d) By ordinance, a municipality that has designated a
7business district under this Law may impose an occupation tax
8upon all persons engaged in the business district in the
9business of renting, leasing, or letting rooms in a hotel, as
10defined in the Hotel Operators' Occupation Tax Act, at a rate
11not to exceed 1% of the gross rental receipts from the renting,
12leasing, or letting of hotel rooms within the business
13district, to be imposed only in 0.25% increments, excluding,
14however, from gross rental receipts the proceeds of renting,
15leasing, or letting to permanent residents of a hotel, as
16defined in the Hotel Operators' Occupation Tax Act, and
17proceeds from the tax imposed under subsection (c) of Section
1813 of the Metropolitan Pier and Exposition Authority Act.
19    The tax imposed by the municipality under this subsection
20and all civil penalties that may be assessed as an incident to
21that tax shall be collected and enforced by the municipality
22imposing the tax. The municipality shall have full power to
23administer and enforce this subsection, to collect all taxes
24and penalties due under this subsection, to dispose of taxes
25and penalties so collected in the manner provided in this
26subsection, and to determine all rights to credit memoranda

 

 

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1arising on account of the erroneous payment of tax or penalty
2under this subsection. In the administration of and compliance
3with this subsection, the municipality and persons who are
4subject to this subsection shall have the same rights,
5remedies, privileges, immunities, powers, and duties, shall be
6subject to the same conditions, restrictions, limitations,
7penalties, and definitions of terms, and shall employ the same
8modes of procedure as are employed with respect to a tax
9adopted by the municipality under Section 8-3-14 of this Code.
10    Persons subject to any tax imposed under the authority
11granted in this subsection may reimburse themselves for their
12tax liability for that tax by separately stating that tax as an
13additional charge, which charge may be stated in combination,
14in a single amount, with State taxes imposed under the Hotel
15Operators' Occupation Tax Act, and with any other tax.
16    Nothing in this subsection shall be construed to authorize
17a municipality to impose a tax upon the privilege of engaging
18in any business which under the Constitution of the United
19States may not be made the subject of taxation by this State.
20    The proceeds of the tax imposed under this subsection shall
21be deposited into the Business District Tax Allocation Fund.
22    (e) Obligations secured by the Business District Tax
23Allocation Fund may be issued to provide for the payment or
24reimbursement of business district project costs. Those
25obligations, when so issued, shall be retired in the manner
26provided in the ordinance authorizing the issuance of those

 

 

HB4076- 305 -LRB100 13312 HLH 27839 b

1obligations by the receipts of taxes imposed pursuant to
2subsections (10) and (11) of Section 11-74.3-3 and by other
3revenue designated or pledged by the municipality. A
4municipality may in the ordinance pledge, for any period of
5time up to and including the dissolution date, all or any part
6of the funds in and to be deposited in the Business District
7Tax Allocation Fund to the payment of business district project
8costs and obligations. Whenever a municipality pledges all of
9the funds to the credit of a business district tax allocation
10fund to secure obligations issued or to be issued to pay or
11reimburse business district project costs, the municipality
12may specifically provide that funds remaining to the credit of
13such business district tax allocation fund after the payment of
14such obligations shall be accounted for annually and shall be
15deemed to be "surplus" funds, and such "surplus" funds shall be
16expended by the municipality for any business district project
17cost as approved in the business district plan. Whenever a
18municipality pledges less than all of the monies to the credit
19of a business district tax allocation fund to secure
20obligations issued or to be issued to pay or reimburse business
21district project costs, the municipality shall provide that
22monies to the credit of the business district tax allocation
23fund and not subject to such pledge or otherwise encumbered or
24required for payment of contractual obligations for specific
25business district project costs shall be calculated annually
26and shall be deemed to be "surplus" funds, and such "surplus"

 

 

HB4076- 306 -LRB100 13312 HLH 27839 b

1funds shall be expended by the municipality for any business
2district project cost as approved in the business district
3plan.
4    No obligation issued pursuant to this Law and secured by a
5pledge of all or any portion of any revenues received or to be
6received by the municipality from the imposition of taxes
7pursuant to subsection (10) of Section 11-74.3-3, shall be
8deemed to constitute an economic incentive agreement under
9Section 8-11-20, notwithstanding the fact that such pledge
10provides for the sharing, rebate, or payment of retailers'
11occupation taxes or service occupation taxes imposed pursuant
12to subsection (10) of Section 11-74.3-3 and received or to be
13received by the municipality from the development or
14redevelopment of properties in the business district.
15    Without limiting the foregoing in this Section, the
16municipality may further secure obligations secured by the
17business district tax allocation fund with a pledge, for a
18period not greater than the term of the obligations and in any
19case not longer than the dissolution date, of any part or any
20combination of the following: (i) net revenues of all or part
21of any business district project; (ii) taxes levied or imposed
22by the municipality on any or all property in the municipality,
23including, specifically, taxes levied or imposed by the
24municipality in a special service area pursuant to the Special
25Service Area Tax Law; (iii) the full faith and credit of the
26municipality; (iv) a mortgage on part or all of the business

 

 

HB4076- 307 -LRB100 13312 HLH 27839 b

1district project; or (v) any other taxes or anticipated
2receipts that the municipality may lawfully pledge.
3    Such obligations may be issued in one or more series, bear
4such date or dates, become due at such time or times as therein
5provided, but in any case not later than (i) 20 years after the
6date of issue or (ii) the dissolution date, whichever is
7earlier, bear interest payable at such intervals and at such
8rate or rates as set forth therein, except as may be limited by
9applicable law, which rate or rates may be fixed or variable,
10be in such denominations, be in such form, either coupon,
11registered, or book-entry, carry such conversion, registration
12and exchange privileges, be subject to defeasance upon such
13terms, have such rank or priority, be executed in such manner,
14be payable in such medium or payment at such place or places
15within or without the State, make provision for a corporate
16trustee within or without the State with respect to such
17obligations, prescribe the rights, powers, and duties thereof
18to be exercised for the benefit of the municipality and the
19benefit of the owners of such obligations, provide for the
20holding in trust, investment, and use of moneys, funds, and
21accounts held under an ordinance, provide for assignment of and
22direct payment of the moneys to pay such obligations or to be
23deposited into such funds or accounts directly to such trustee,
24be subject to such terms of redemption with or without premium,
25and be sold at such price, all as the corporate authorities
26shall determine. No referendum approval of the electors shall

 

 

HB4076- 308 -LRB100 13312 HLH 27839 b

1be required as a condition to the issuance of obligations
2pursuant to this Law except as provided in this Section.
3    In the event the municipality authorizes the issuance of
4obligations pursuant to the authority of this Law secured by
5the full faith and credit of the municipality, or pledges ad
6valorem taxes pursuant to this subsection, which obligations
7are other than obligations which may be issued under home rule
8powers provided by Section 6 of Article VII of the Illinois
9Constitution or which ad valorem taxes are other than ad
10valorem taxes which may be pledged under home rule powers
11provided by Section 6 of Article VII of the Illinois
12Constitution or which are levied in a special service area
13pursuant to the Special Service Area Tax Law, the ordinance
14authorizing the issuance of those obligations or pledging those
15taxes shall be published within 10 days after the ordinance has
16been adopted, in a newspaper having a general circulation
17within the municipality. The publication of the ordinance shall
18be accompanied by a notice of (i) the specific number of voters
19required to sign a petition requesting the question of the
20issuance of the obligations or pledging such ad valorem taxes
21to be submitted to the electors; (ii) the time within which the
22petition must be filed; and (iii) the date of the prospective
23referendum. The municipal clerk shall provide a petition form
24to any individual requesting one.
25    If no petition is filed with the municipal clerk, as
26hereinafter provided in this Section, within 21 days after the

 

 

HB4076- 309 -LRB100 13312 HLH 27839 b

1publication of the ordinance, the ordinance shall be in effect.
2However, if within that 21-day period a petition is filed with
3the municipal clerk, signed by electors numbering not less than
415% of the number of electors voting for the mayor or president
5at the last general municipal election, asking that the
6question of issuing obligations using full faith and credit of
7the municipality as security for the cost of paying or
8reimbursing business district project costs, or of pledging
9such ad valorem taxes for the payment of those obligations, or
10both, be submitted to the electors of the municipality, the
11municipality shall not be authorized to issue obligations of
12the municipality using the full faith and credit of the
13municipality as security or pledging such ad valorem taxes for
14the payment of those obligations, or both, until the
15proposition has been submitted to and approved by a majority of
16the voters voting on the proposition at a regularly scheduled
17election. The municipality shall certify the proposition to the
18proper election authorities for submission in accordance with
19the general election law.
20    The ordinance authorizing the obligations may provide that
21the obligations shall contain a recital that they are issued
22pursuant to this Law, which recital shall be conclusive
23evidence of their validity and of the regularity of their
24issuance.
25    In the event the municipality authorizes issuance of
26obligations pursuant to this Law secured by the full faith and

 

 

HB4076- 310 -LRB100 13312 HLH 27839 b

1credit of the municipality, the ordinance authorizing the
2obligations may provide for the levy and collection of a direct
3annual tax upon all taxable property within the municipality
4sufficient to pay the principal thereof and interest thereon as
5it matures, which levy may be in addition to and exclusive of
6the maximum of all other taxes authorized to be levied by the
7municipality, which levy, however, shall be abated to the
8extent that monies from other sources are available for payment
9of the obligations and the municipality certifies the amount of
10those monies available to the county clerk.
11    A certified copy of the ordinance shall be filed with the
12county clerk of each county in which any portion of the
13municipality is situated, and shall constitute the authority
14for the extension and collection of the taxes to be deposited
15in the business district tax allocation fund.
16    A municipality may also issue its obligations to refund, in
17whole or in part, obligations theretofore issued by the
18municipality under the authority of this Law, whether at or
19prior to maturity. However, the last maturity of the refunding
20obligations shall not be expressed to mature later than the
21dissolution date.
22    In the event a municipality issues obligations under home
23rule powers or other legislative authority, the proceeds of
24which are pledged to pay or reimburse business district project
25costs, the municipality may, if it has followed the procedures
26in conformance with this Law, retire those obligations from

 

 

HB4076- 311 -LRB100 13312 HLH 27839 b

1funds in the business district tax allocation fund in amounts
2and in such manner as if those obligations had been issued
3pursuant to the provisions of this Law.
4    No obligations issued pursuant to this Law shall be
5regarded as indebtedness of the municipality issuing those
6obligations or any other taxing district for the purpose of any
7limitation imposed by law.
8    Obligations issued pursuant to this Law shall not be
9subject to the provisions of the Bond Authorization Act.
10    (f) When business district project costs, including,
11without limitation, all obligations paying or reimbursing
12business district project costs have been paid, any surplus
13funds then remaining in the Business District Tax Allocation
14Fund shall be distributed to the municipal treasurer for
15deposit into the general corporate fund of the municipality.
16Upon payment of all business district project costs and
17retirement of all obligations paying or reimbursing business
18district project costs, but in no event more than 23 years
19after the date of adoption of the ordinance imposing taxes
20pursuant to subsection (10) or (11) of Section 11-74.3-3, the
21municipality shall adopt an ordinance immediately rescinding
22the taxes imposed pursuant to subsection (10) or (11) of
23Section 11-74.3-3.
24(Source: P.A. 99-143, eff. 7-27-15.)
 
25    Section 50. The Civic Center Code is amended by changing

 

 

HB4076- 312 -LRB100 13312 HLH 27839 b

1Section 245-12 as follows:
 
2    (70 ILCS 200/245-12)
3    Sec. 245-12. Use and occupation taxes.
4    (a) The Authority may adopt a resolution that authorizes a
5referendum on the question of whether the Authority shall be
6authorized to impose a retailers' occupation tax, a service
7occupation tax, and a use tax in one-quarter percent increments
8at a rate not to exceed 1%. The Authority shall certify the
9question to the proper election authorities who shall submit
10the question to the voters of the metropolitan area at the next
11regularly scheduled election in accordance with the general
12election law. The question shall be in substantially the
13following form:
14    "Shall the Salem Civic Center Authority be authorized to
15    impose a retailers' occupation tax, a service occupation
16    tax, and a use tax at the rate of (rate) for the sole
17    purpose of obtaining funds for the support, construction,
18    maintenance, or financing of a facility of the Authority?"
19    Votes shall be recorded as "yes" or "no". If a majority of
20all votes cast on the proposition are in favor of the
21proposition, the Authority is authorized to impose the tax.
22    (b) The Authority shall impose the retailers' occupation
23tax upon all persons engaged in the business of selling
24tangible personal property at retail in the metropolitan area,
25at the rate approved by referendum, on the gross receipts from

 

 

HB4076- 313 -LRB100 13312 HLH 27839 b

1the sales made in the course of such business within the
2metropolitan area. Beginning December 1, 2017, this tax is not
3imposed on sales of aviation fuel unless the tax revenue is
4expended for airport-related purposes. If the Authority does
5not have an airport-related purpose to which it dedicates
6aviation fuel tax revenue, then aviation fuel is excluded from
7the tax. For purposes of this Act, "airport-related purposes"
8has the meaning ascribed in Section 6z-20.2 of the State
9Finance Act. This exclusion for aviation fuel only applies for
10so long as the revenue use requirements of 49 U.S.C. §47107(b)
11and 49 U.S.C. §47133 are binding on the Authority.
12    On or before September 1, 2017, and on or before each April
131 and October 1 thereafter, the Authority must certify to the
14Department of Transportation, in the form and manner required
15by the Department, whether the Authority has an airport-related
16purpose, which would allow any Retailers' Occupation Tax and
17Service Occupation Tax imposed by the Authority to include tax
18on aviation fuel. On or before October 1, 2017, and on or
19before each May 1 and November 1 thereafter, the Department of
20Transportation shall provide to the Department of Revenue, a
21list of units of local government which have certified to the
22Department of Transportation that they have airport-related
23purposes, which would allow any Retailers' Occupation Tax and
24Service Occupation Tax imposed by the unit of local government
25to include tax on aviation fuel. All disputes regarding whether
26or not a unit of local government has an airport-related

 

 

HB4076- 314 -LRB100 13312 HLH 27839 b

1purpose shall be resolved by the Department of Transportation.
2    The tax imposed under this Section and all civil penalties
3that may be assessed as an incident thereof shall be collected
4and enforced by the Department of Revenue. The Department has
5full power to administer and enforce this Section; to collect
6all taxes and penalties so collected in the manner provided in
7this Section; and to determine all rights to credit memoranda
8arising on account of the erroneous payment of tax or penalty
9hereunder. In the administration of, and compliance with, this
10Section, the Department and persons who are subject to this
11Section shall (i) have the same rights, remedies, privileges,
12immunities, powers and duties, (ii) be subject to the same
13conditions, restrictions, limitations, penalties, exclusions,
14exemptions, and definitions of terms, and (iii) employ the same
15modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
161c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in
17respect to all provisions therein other than the State rate of
18tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except as to the
19disposition of taxes and penalties collected and provisions
20related to quarter monthly payments, and except that the
21retailer's discount is not allowed for taxes paid on aviation
22fuel that are deposited into the Local Government Aviation
23Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
246, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
25Retailers' Occupation Tax Act and Section 3-7 of the Uniform
26Penalty and Interest Act, as fully as if those provisions were

 

 

HB4076- 315 -LRB100 13312 HLH 27839 b

1set forth in this subsection.
2    Persons subject to any tax imposed under this subsection
3may reimburse themselves for their seller's tax liability by
4separately stating the tax as an additional charge, which
5charge may be stated in combination, in a single amount, with
6State taxes that sellers are required to collect, in accordance
7with such bracket schedules as the Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this subsection to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the warrant to be drawn for the
12amount specified, and to the person named, in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the tax fund referenced under paragraph (g) of
15this Section.
16    If a tax is imposed under this subsection (b), a tax shall
17also be imposed at the same rate under subsections (c) and (d)
18of this Section.
19    For the purpose of determining whether a tax authorized
20under this Section is applicable, a retail sale, by a producer
21of coal or other mineral mined in Illinois, is a sale at retail
22at the place where the coal or other mineral mined in Illinois
23is extracted from the earth. This paragraph does not apply to
24coal or other mineral when it is delivered or shipped by the
25seller to the purchaser at a point outside Illinois so that the
26sale is exempt under the Federal Constitution as a sale in

 

 

HB4076- 316 -LRB100 13312 HLH 27839 b

1interstate or foreign commerce.
2    Nothing in this Section shall be construed to authorize the
3Authority to impose a tax upon the privilege of engaging in any
4business which under the Constitution of the United States may
5not be made the subject of taxation by this State.
6    (c) If a tax has been imposed under subsection (b), a
7service occupation tax shall also be imposed at the same rate
8upon all persons engaged, in the metropolitan area, in the
9business of making sales of service, who, as an incident to
10making those sales of service, transfer tangible personal
11property within the metropolitan area as an incident to a sale
12of service. The tax imposed under this subsection and all civil
13penalties that may be assessed as an incident thereof shall be
14collected and enforced by the Department of Revenue.
15    Beginning December 1, 2017, this tax is not imposed on
16sales of aviation fuel unless the tax revenue is expended for
17airport-related purposes. If the Authority does not have an
18airport-related purpose to which it dedicates aviation fuel tax
19revenue, then aviation fuel is excluded from the tax. On or
20before September 1, 2017, and on or before each April 1 and
21October 1 thereafter, the Authority must certify to the
22Department of Transportation, in the form and manner required
23by the Department, whether the Authority has an airport-related
24purpose, which would allow any Retailers' Occupation Tax and
25Service Occupation Tax imposed by the Authority to include tax
26on aviation fuel. On or before October 1, 2017, and on or

 

 

HB4076- 317 -LRB100 13312 HLH 27839 b

1before each May 1 and November 1 thereafter, the Department of
2Transportation shall provide to the Department of Revenue, a
3list of units of local government which have certified to the
4Department of Transportation that they have airport-related
5purposes, which would allow any Retailers' Occupation Tax and
6Service Occupation Tax imposed by the unit of local government
7to include tax on aviation fuel. All disputes regarding whether
8or not a unit of local government has an airport-related
9purpose shall be resolved by the Department of Transportation.
10    The Department has full power to administer and enforce
11this paragraph; to collect all taxes and penalties due
12hereunder; to dispose of taxes and penalties so collected in
13the manner hereinafter provided; and to determine all rights to
14credit memoranda arising on account of the erroneous payment of
15tax or penalty hereunder. In the administration of, and
16compliance with this paragraph, the Department and persons who
17are subject to this paragraph shall (i) have the same rights,
18remedies, privileges, immunities, powers, and duties, (ii) be
19subject to the same conditions, restrictions, limitations,
20penalties, exclusions, exemptions, and definitions of terms,
21and (iii) employ the same modes of procedure as are prescribed
22in Sections 2 (except that the reference to State in the
23definition of supplier maintaining a place of business in this
24State shall mean the metropolitan area), 2a, 2b, 3 through 3-55
25(in respect to all provisions therein other than the State rate
26of tax), 4 (except that the reference to the State shall be to

 

 

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1the Authority), 5, 7, 8 (except that the jurisdiction to which
2the tax shall be a debt to the extent indicated in that Section
38 shall be the Authority), 9 (except as to the disposition of
4taxes and penalties collected, and except that the returned
5merchandise credit for this tax may not be taken against any
6State tax, and except that the retailer's discount is not
7allowed for taxes paid on aviation fuel that are deposited into
8the Local Government Aviation Trust Fund), 11, 12 (except the
9reference therein to Section 2b of the Retailers' Occupation
10Tax Act), 13 (except that any reference to the State shall mean
11the Authority), 15, 16, 17, 18, 19 and 20 of the Service
12Occupation Tax Act and Section 3-7 of the Uniform Penalty and
13Interest Act, as fully as if those provisions were set forth
14herein.
15    Persons subject to any tax imposed under the authority
16granted in this subsection may reimburse themselves for their
17serviceman's tax liability by separately stating the tax as an
18additional charge, which charge may be stated in combination,
19in a single amount, with State tax that servicemen are
20authorized to collect under the Service Use Tax Act, in
21accordance with such bracket schedules as the Department may
22prescribe.
23    Whenever the Department determines that a refund should be
24made under this subsection to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the warrant to be drawn for the

 

 

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1amount specified, and to the person named, in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the tax fund referenced under paragraph (g) of
4this Section.
5    Nothing in this paragraph shall be construed to authorize
6the Authority to impose a tax upon the privilege of engaging in
7any business which under the Constitution of the United States
8may not be made the subject of taxation by the State.
9    (d) If a tax has been imposed under subsection (b), a use
10tax shall also be imposed at the same rate upon the privilege
11of using, in the metropolitan area, any item of tangible
12personal property that is purchased outside the metropolitan
13area at retail from a retailer, and that is titled or
14registered at a location within the metropolitan area with an
15agency of this State's government. "Selling price" is defined
16as in the Use Tax Act. The tax shall be collected from persons
17whose Illinois address for titling or registration purposes is
18given as being in the metropolitan area. The tax shall be
19collected by the Department of Revenue for the Authority. The
20tax must be paid to the State, or an exemption determination
21must be obtained from the Department of Revenue, before the
22title or certificate of registration for the property may be
23issued. The tax or proof of exemption may be transmitted to the
24Department by way of the State agency with which, or the State
25officer with whom, the tangible personal property must be
26titled or registered if the Department and the State agency or

 

 

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1State officer determine that this procedure will expedite the
2processing of applications for title or registration.
3    The Department has full power to administer and enforce
4this paragraph; to collect all taxes, penalties and interest
5due hereunder; to dispose of taxes, penalties and interest so
6collected in the manner hereinafter provided; and to determine
7all rights to credit memoranda or refunds arising on account of
8the erroneous payment of tax, penalty or interest hereunder. In
9the administration of, and compliance with, this subsection,
10the Department and persons who are subject to this paragraph
11shall (i) have the same rights, remedies, privileges,
12immunities, powers, and duties, (ii) be subject to the same
13conditions, restrictions, limitations, penalties, exclusions,
14exemptions, and definitions of terms, and (iii) employ the same
15modes of procedure as are prescribed in Sections 2 (except the
16definition of "retailer maintaining a place of business in this
17State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,
187, 8 (except that the jurisdiction to which the tax shall be a
19debt to the extent indicated in that Section 8 shall be the
20Authority), 9 (except provisions relating to quarter monthly
21payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22
22of the Use Tax Act and Section 3-7 of the Uniform Penalty and
23Interest Act, that are not inconsistent with this paragraph, as
24fully as if those provisions were set forth herein.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

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1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the order to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the tax fund referenced under paragraph (g) of
6this Section.
7    (e) A certificate of registration issued by the State
8Department of Revenue to a retailer under the Retailers'
9Occupation Tax Act or under the Service Occupation Tax Act
10shall permit the registrant to engage in a business that is
11taxed under the tax imposed under paragraphs (b), (c), or (d)
12of this Section and no additional registration shall be
13required. A certificate issued under the Use Tax Act or the
14Service Use Tax Act shall be applicable with regard to any tax
15imposed under paragraph (c) of this Section.
16    (f) The results of any election authorizing a proposition
17to impose a tax under this Section or effecting a change in the
18rate of tax shall be certified by the proper election
19authorities and filed with the Illinois Department on or before
20the first day of April. In addition, an ordinance imposing,
21discontinuing, or effecting a change in the rate of tax under
22this Section shall be adopted and a certified copy thereof
23filed with the Department on or before the first day of April.
24After proper receipt of such certifications, the Department
25shall proceed to administer and enforce this Section as of the
26first day of July next following such adoption and filing.

 

 

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1    (g) Except as otherwise provided, the The Department of
2Revenue shall, upon collecting any taxes and penalties as
3provided in this Section, pay the taxes and penalties over to
4the State Treasurer as trustee for the Authority. The taxes and
5penalties shall be held in a trust fund outside the State
6Treasury. Taxes and penalties collected on aviation fuel sold
7on or after December 1, 2017, shall be immediately paid over by
8the Department to the State Treasurer, ex officio, as trustee,
9for deposit into the Local Government Aviation Trust Fund. The
10Department shall only pay moneys into the State Aviation
11Program Fund under this Act for so long as the revenue use
12requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are
13binding on the District. On or before the 25th day of each
14calendar month, the Department of Revenue shall prepare and
15certify to the Comptroller of the State of Illinois the amount
16to be paid to the Authority, which shall be the balance in the
17fund, less any amount determined by the Department to be
18necessary for the payment of refunds and not including taxes
19and penalties collected on aviation fuel sold on or after
20December 1, 2017. Within 10 days after receipt by the
21Comptroller of the certification of the amount to be paid to
22the Authority, the Comptroller shall cause an order to be drawn
23for payment for the amount in accordance with the directions
24contained in the certification. Amounts received from the tax
25imposed under this Section shall be used only for the support,
26construction, maintenance, or financing of a facility of the

 

 

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1Authority.
2    (h) When certifying the amount of a monthly disbursement to
3the Authority under this Section, the Department shall increase
4or decrease the amounts by an amount necessary to offset any
5miscalculation of previous disbursements. The offset amount
6shall be the amount erroneously disbursed within the previous 6
7months from the time a miscalculation is discovered.
8    (i) This Section may be cited as the Salem Civic Center Use
9and Occupation Tax Law.
10(Source: P.A. 98-1098, eff. 8-26-14.)
 
11    Section 55. The Flood Prevention District Act is amended by
12changing Section 25 as follows:
 
13    (70 ILCS 750/25)
14    Sec. 25. Flood prevention retailers' and service
15occupation taxes.
16    (a) If the Board of Commissioners of a flood prevention
17district determines that an emergency situation exists
18regarding levee repair or flood prevention, and upon an
19ordinance confirming the determination adopted by the
20affirmative vote of a majority of the members of the county
21board of the county in which the district is situated, the
22county may impose a flood prevention retailers' occupation tax
23upon all persons engaged in the business of selling tangible
24personal property at retail within the territory of the

 

 

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1district to provide revenue to pay the costs of providing
2emergency levee repair and flood prevention and to secure the
3payment of bonds, notes, and other evidences of indebtedness
4issued under this Act for a period not to exceed 25 years or as
5required to repay the bonds, notes, and other evidences of
6indebtedness issued under this Act. The tax rate shall be 0.25%
7of the gross receipts from all taxable sales made in the course
8of that business. Beginning December 1, 2017, this tax is not
9imposed on sales of aviation fuel unless the tax revenue is
10expended for airport-related purposes. If the District does not
11have an airport-related purpose to which it dedicates aviation
12fuel tax revenue, then aviation fuel is excluded from the tax.
13The County must comply with the certification requirements for
14airport-related purposes under Section 5-1184 of the Counties
15Code.
16    For purposes of this Act, "airport-related purposes" has
17the meaning ascribed in Section 6z-20.2 of the State Finance
18Act. This exclusion for aviation fuel only applies for so long
19as the revenue use requirements of 49 U.S.C. §47107(b) and 49
20U.S.C. §47133 are binding on the District.
21     The tax imposed under this Section and all civil penalties
22that may be assessed as an incident thereof shall be collected
23and enforced by the State Department of Revenue. The Department
24shall have full power to administer and enforce this Section;
25to collect all taxes and penalties so collected in the manner
26hereinafter provided; and to determine all rights to credit

 

 

HB4076- 325 -LRB100 13312 HLH 27839 b

1memoranda arising on account of the erroneous payment of tax or
2penalty hereunder.
3    In the administration of and compliance with this
4subsection, the Department and persons who are subject to this
5subsection (i) have the same rights, remedies, privileges,
6immunities, powers, and duties, (ii) are subject to the same
7conditions, restrictions, limitations, penalties, and
8definitions of terms, and (iii) shall employ the same modes of
9procedure as are set forth in Sections 1 through 1o, 2 through
102-70 (in respect to all provisions contained in those Sections
11other than the State rate of tax), 2a through 2h, 3 (except as
12to the disposition of taxes and penalties collected, and except
13that the retailer's discount is not allowed for taxes paid on
14aviation fuel that are deposited into the Local Government
15Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
165l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
17Retailers' Occupation Tax Act and all provisions of the Uniform
18Penalty and Interest Act as if those provisions were set forth
19in this subsection.
20    Persons subject to any tax imposed under this Section may
21reimburse themselves for their seller's tax liability
22hereunder by separately stating the tax as an additional
23charge, which charge may be stated in combination in a single
24amount with State taxes that sellers are required to collect
25under the Use Tax Act, under any bracket schedules the
26Department may prescribe.

 

 

HB4076- 326 -LRB100 13312 HLH 27839 b

1    If a tax is imposed under this subsection (a), a tax shall
2also be imposed under subsection (b) of this Section.
3    (b) If a tax has been imposed under subsection (a), a flood
4prevention service occupation tax shall also be imposed upon
5all persons engaged within the territory of the district in the
6business of making sales of service, who, as an incident to
7making the sales of service, transfer tangible personal
8property, either in the form of tangible personal property or
9in the form of real estate as an incident to a sale of service
10to provide revenue to pay the costs of providing emergency
11levee repair and flood prevention and to secure the payment of
12bonds, notes, and other evidences of indebtedness issued under
13this Act for a period not to exceed 25 years or as required to
14repay the bonds, notes, and other evidences of indebtedness.
15The tax rate shall be 0.25% of the selling price of all
16tangible personal property transferred. Beginning December 1,
172017, this tax is not imposed on sales of aviation fuel unless
18the tax revenue is expended for airport-related purposes. If
19the District does not have an airport-related purpose to which
20it dedicates aviation fuel tax revenue, then aviation fuel is
21excluded from the tax. The County must comply with the
22certification requirements for airport-related purposes under
23Section 5-1184 of the Counties Code. For purposes of this Act,
24"airport-related purposes" has the meaning ascribed in Section
256z-20.2 of the State Finance Act. This exclusion for aviation
26fuel only applies for so long as the revenue use requirements

 

 

HB4076- 327 -LRB100 13312 HLH 27839 b

1of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the
2District.
3    The tax imposed under this subsection and all civil
4penalties that may be assessed as an incident thereof shall be
5collected and enforced by the State Department of Revenue. The
6Department shall have full power to administer and enforce this
7subsection; to collect all taxes and penalties due hereunder;
8to dispose of taxes and penalties collected in the manner
9hereinafter provided; and to determine all rights to credit
10memoranda arising on account of the erroneous payment of tax or
11penalty hereunder.
12    In the administration of and compliance with this
13subsection, the Department and persons who are subject to this
14subsection shall (i) have the same rights, remedies,
15privileges, immunities, powers, and duties, (ii) be subject to
16the same conditions, restrictions, limitations, penalties, and
17definitions of terms, and (iii) employ the same modes of
18procedure as are set forth in Sections 2 (except that the
19reference to State in the definition of supplier maintaining a
20place of business in this State means the district), 2a through
212d, 3 through 3-50 (in respect to all provisions contained in
22those Sections other than the State rate of tax), 4 (except
23that the reference to the State shall be to the district), 5,
247, 8 (except that the jurisdiction to which the tax is a debt
25to the extent indicated in that Section 8 is the district), 9
26(except as to the disposition of taxes and penalties collected,

 

 

HB4076- 328 -LRB100 13312 HLH 27839 b

1and except that the retailer's discount is not allowed for
2taxes paid on aviation fuel that are deposited into the Local
3Government Aviation Trust Fund), 10, 11, 12 (except the
4reference therein to Section 2b of the Retailers' Occupation
5Tax Act), 13 (except that any reference to the State means the
6district), Section 15, 16, 17, 18, 19, and 20 of the Service
7Occupation Tax Act and all provisions of the Uniform Penalty
8and Interest Act, as fully as if those provisions were set
9forth herein.
10    Persons subject to any tax imposed under the authority
11granted in this subsection may reimburse themselves for their
12serviceman's tax liability hereunder by separately stating the
13tax as an additional charge, that charge may be stated in
14combination in a single amount with State tax that servicemen
15are authorized to collect under the Service Use Tax Act, under
16any bracket schedules the Department may prescribe.
17    (c) The taxes imposed in subsections (a) and (b) may not be
18imposed on personal property titled or registered with an
19agency of the State; food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, soft drinks, and food that has been
22prepared for immediate consumption); prescription and
23non-prescription medicines, drugs, and medical appliances;
24modifications to a motor vehicle for the purpose of rendering
25it usable by a person with a disability; or insulin, urine
26testing materials, and syringes and needles used by diabetics.

 

 

HB4076- 329 -LRB100 13312 HLH 27839 b

1    (d) Nothing in this Section shall be construed to authorize
2the district to impose a tax upon the privilege of engaging in
3any business that under the Constitution of the United States
4may not be made the subject of taxation by the State.
5    (e) The certificate of registration that is issued by the
6Department to a retailer under the Retailers' Occupation Tax
7Act or a serviceman under the Service Occupation Tax Act
8permits the retailer or serviceman to engage in a business that
9is taxable without registering separately with the Department
10under an ordinance or resolution under this Section.
11    (f) Except as otherwise provided, the The Department shall
12immediately pay over to the State Treasurer, ex officio, as
13trustee, all taxes and penalties collected under this Section
14to be deposited into the Flood Prevention Occupation Tax Fund,
15which shall be an unappropriated trust fund held outside the
16State treasury. Taxes and penalties collected on aviation fuel
17sold on or after December 1, 2017, shall be immediately paid
18over by the Department to the State Treasurer, ex officio, as
19trustee, for deposit into the Local Government Aviation Trust
20Fund. The Department shall only pay moneys into the State
21Aviation Program Fund under this Act for so long as the revenue
22use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133
23are binding on the District.
24    On or before the 25th day of each calendar month, the
25Department shall prepare and certify to the Comptroller the
26disbursement of stated sums of money to the counties from which

 

 

HB4076- 330 -LRB100 13312 HLH 27839 b

1retailers or servicemen have paid taxes or penalties to the
2Department during the second preceding calendar month. The
3amount to be paid to each county is equal to the amount (not
4including credit memoranda and not including taxes and
5penalties collected on aviation fuel sold on or after December
61, 2017) collected from the county under this Section during
7the second preceding calendar month by the Department, (i) less
82% of that amount (except the amount collected on aviation fuel
9sold on or after December 1, 2017), which shall be deposited
10into the Tax Compliance and Administration Fund and shall be
11used by the Department in administering and enforcing the
12provisions of this Section on behalf of the county, (ii) plus
13an amount that the Department determines is necessary to offset
14any amounts that were erroneously paid to a different taxing
15body; (iii) less an amount equal to the amount of refunds made
16during the second preceding calendar month by the Department on
17behalf of the county; and (iv) less any amount that the
18Department determines is necessary to offset any amounts that
19were payable to a different taxing body but were erroneously
20paid to the county. When certifying the amount of a monthly
21disbursement to a county under this Section, the Department
22shall increase or decrease the amounts by an amount necessary
23to offset any miscalculation of previous disbursements within
24the previous 6 months from the time a miscalculation is
25discovered.
26    Within 10 days after receipt by the Comptroller from the

 

 

HB4076- 331 -LRB100 13312 HLH 27839 b

1Department of the disbursement certification to the counties
2provided for in this Section, the Comptroller shall cause the
3orders to be drawn for the respective amounts in accordance
4with directions contained in the certification.
5    If the Department determines that a refund should be made
6under this Section to a claimant instead of issuing a credit
7memorandum, then the Department shall notify the Comptroller,
8who shall cause the order to be drawn for the amount specified
9and to the person named in the notification from the
10Department. The refund shall be paid by the Treasurer out of
11the Flood Prevention Occupation Tax Fund.
12    (g) If a county imposes a tax under this Section, then the
13county board shall, by ordinance, discontinue the tax upon the
14payment of all indebtedness of the flood prevention district.
15The tax shall not be discontinued until all indebtedness of the
16District has been paid.
17    (h) Any ordinance imposing the tax under this Section, or
18any ordinance that discontinues the tax, must be certified by
19the county clerk and filed with the Illinois Department of
20Revenue either (i) on or before the first day of April,
21whereupon the Department shall proceed to administer and
22enforce the tax or change in the rate as of the first day of
23July next following the filing; or (ii) on or before the first
24day of October, whereupon the Department shall proceed to
25administer and enforce the tax or change in the rate as of the
26first day of January next following the filing.

 

 

HB4076- 332 -LRB100 13312 HLH 27839 b

1    (j) County Flood Prevention Occupation Tax Fund. All
2proceeds received by a county from a tax distribution under
3this Section must be maintained in a special fund known as the
4[name of county] flood prevention occupation tax fund. The
5county shall, at the direction of the flood prevention
6district, use moneys in the fund to pay the costs of providing
7emergency levee repair and flood prevention and to pay bonds,
8notes, and other evidences of indebtedness issued under this
9Act.
10    (k) This Section may be cited as the Flood Prevention
11Occupation Tax Law.
12(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15;
1399-642, eff. 7-28-16.)
 
14    Section 60. The Metro-East Park and Recreation District Act
15is amended by changing Section 30 as follows:
 
16    (70 ILCS 1605/30)
17    Sec. 30. Taxes.
18    (a) The board shall impose a tax upon all persons engaged
19in the business of selling tangible personal property, other
20than personal property titled or registered with an agency of
21this State's government, at retail in the District on the gross
22receipts from the sales made in the course of business. This
23tax shall be imposed only at the rate of one-tenth of one per
24cent.

 

 

HB4076- 333 -LRB100 13312 HLH 27839 b

1    This additional tax may not be imposed on the sales of food
2for human consumption that is to be consumed off the premises
3where it is sold (other than alcoholic beverages, soft drinks,
4and food which has been prepared for immediate consumption) and
5prescription and non-prescription medicines, drugs, medical
6appliances, and insulin, urine testing materials, syringes,
7and needles used by diabetics. Beginning December 1, 2017, this
8tax is not imposed on sales of aviation fuel unless the tax
9revenue is expended for airport-related purposes. If the
10District does not have an airport-related purpose to which it
11dedicates aviation fuel tax revenue, then aviation fuel shall
12be excluded from tax. For purposes of this Act,
13"airport-related purposes" has the meaning ascribed in Section
146z-20.2 of the State Finance Act. This exception for aviation
15fuel only applies for so long as the revenue use requirements
16of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the
17District.
18    On or before September 1, 2017, and on or before each April
191 and October 1 thereafter, the Board must certify to the
20Department of Transportation, in the form and manner required
21by the Department, whether the District has an airport-related
22purpose, which would allow any Retailers' Occupation Tax and
23Service Occupation Tax imposed by the District to include tax
24on aviation fuel. On or before October 1, 2017, and on or
25before each May 1 and November 1 thereafter, the Department of
26Transportation shall provide to the Department of Revenue, a

 

 

HB4076- 334 -LRB100 13312 HLH 27839 b

1list of units of local government which have certified to the
2Department of Transportation that they have airport-related
3purposes, which would allow any Retailers' Occupation Tax and
4Service Occupation Tax imposed by the unit of local government
5to include tax on aviation fuel. All disputes regarding whether
6or not a unit of local government has an airport-related
7purpose shall be resolved by the Department of Transportation.
8     The tax imposed by the Board under this Section and all
9civil penalties that may be assessed as an incident of the tax
10shall be collected and enforced by the Department of Revenue.
11The certificate of registration that is issued by the
12Department to a retailer under the Retailers' Occupation Tax
13Act shall permit the retailer to engage in a business that is
14taxable without registering separately with the Department
15under an ordinance or resolution under this Section. The
16Department has full power to administer and enforce this
17Section, to collect all taxes and penalties due under this
18Section, to dispose of taxes and penalties so collected in the
19manner provided in this Section, and to determine all rights to
20credit memoranda arising on account of the erroneous payment of
21a tax or penalty under this Section. In the administration of
22and compliance with this Section, the Department and persons
23who are subject to this Section shall (i) have the same rights,
24remedies, privileges, immunities, powers, and duties, (ii) be
25subject to the same conditions, restrictions, limitations,
26penalties, and definitions of terms, and (iii) employ the same

 

 

HB4076- 335 -LRB100 13312 HLH 27839 b

1modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
21d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect
3to all provisions contained in those Sections other than the
4State rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
5(except provisions relating to transaction returns and quarter
6monthly payments, and except that the retailer's discount is
7not allowed for taxes paid on aviation fuel that are deposited
8into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b,
95c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
109, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
11and the Uniform Penalty and Interest Act as if those provisions
12were set forth in this Section.
13    Persons subject to any tax imposed under the authority
14granted in this Section may reimburse themselves for their
15sellers' tax liability by separately stating the tax as an
16additional charge, which charge may be stated in combination,
17in a single amount, with State tax which sellers are required
18to collect under the Use Tax Act, pursuant to such bracketed
19schedules as the Department may prescribe.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the order to be drawn for the
24amount specified and to the person named in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the State Metro-East Park and Recreation

 

 

HB4076- 336 -LRB100 13312 HLH 27839 b

1District Fund.
2    (b) If a tax has been imposed under subsection (a), a
3service occupation tax shall also be imposed at the same rate
4upon all persons engaged, in the District, in the business of
5making sales of service, who, as an incident to making those
6sales of service, transfer tangible personal property within
7the District as an incident to a sale of service. This tax may
8not be imposed on sales of food for human consumption that is
9to be consumed off the premises where it is sold (other than
10alcoholic beverages, soft drinks, and food prepared for
11immediate consumption) and prescription and non-prescription
12medicines, drugs, medical appliances, and insulin, urine
13testing materials, syringes, and needles used by diabetics.
14Beginning December 1, 2017, this tax may not be imposed on
15sales of aviation fuel unless the tax revenue is expended for
16airport-related purposes. If the District does not have an
17airport-related purpose to which it dedicates aviation fuel tax
18revenue, then aviation fuel shall be excluded from tax. For
19purposes of this Act, "airport-related purposes" has the
20meaning ascribed in Section 6z-20.2 of the State Finance Act.
21This exception for aviation fuel only applies for so long as
22the revenue use requirements of 49 U.S.C. §47107(b) and 49
23U.S.C. §47133 are binding on the District.
24    On or before September 1, 2017, and on or before each April
251 and October 1 thereafter, the Board must certify to the
26Department of Transportation, in the form and manner required

 

 

HB4076- 337 -LRB100 13312 HLH 27839 b

1by the Department, whether the District has an airport-related
2purpose, which would allow any Retailers' Occupation Tax and
3Service Occupation Tax imposed by the District to include tax
4on aviation fuel. On or before October 1, 2017, and on or
5before each May 1 and November 1 thereafter, the Department of
6Transportation shall provide to the Department of Revenue, a
7list of units of local government which have certified to the
8Department of Transportation that they have airport-related
9purposes, which would allow any Retailers' Occupation Tax and
10Service Occupation Tax imposed by the unit of local government
11to include tax on aviation fuel. All disputes regarding whether
12or not a unit of local government has an airport-related
13purpose shall be resolved by the Department of Transportation.
14    The tax imposed under this subsection and all civil
15penalties that may be assessed as an incident thereof shall be
16collected and enforced by the Department of Revenue. The
17Department has full power to administer and enforce this
18subsection; to collect all taxes and penalties due hereunder;
19to dispose of taxes and penalties so collected in the manner
20hereinafter provided; and to determine all rights to credit
21memoranda arising on account of the erroneous payment of tax or
22penalty hereunder. In the administration of, and compliance
23with this subsection, the Department and persons who are
24subject to this paragraph shall (i) have the same rights,
25remedies, privileges, immunities, powers, and duties, (ii) be
26subject to the same conditions, restrictions, limitations,

 

 

HB4076- 338 -LRB100 13312 HLH 27839 b

1penalties, exclusions, exemptions, and definitions of terms,
2and (iii) employ the same modes of procedure as are prescribed
3in Sections 2 (except that the reference to State in the
4definition of supplier maintaining a place of business in this
5State shall mean the District), 2a, 2b, 2c, 3 through 3-50 (in
6respect to all provisions therein other than the State rate of
7tax), 4 (except that the reference to the State shall be to the
8District), 5, 7, 8 (except that the jurisdiction to which the
9tax shall be a debt to the extent indicated in that Section 8
10shall be the District), 9 (except as to the disposition of
11taxes and penalties collected, and except that the retailer's
12discount is not allowed for taxes paid on aviation fuel that
13are deposited into the Local Government Aviation Trust Fund),
1410, 11, 12 (except the reference therein to Section 2b of the
15Retailers' Occupation Tax Act), 13 (except that any reference
16to the State shall mean the District), Sections 15, 16, 17, 18,
1719 and 20 of the Service Occupation Tax Act and the Uniform
18Penalty and Interest Act, as fully as if those provisions were
19set forth herein.
20    Persons subject to any tax imposed under the authority
21granted in this subsection may reimburse themselves for their
22serviceman's tax liability by separately stating the tax as an
23additional charge, which charge may be stated in combination,
24in a single amount, with State tax that servicemen are
25authorized to collect under the Service Use Tax Act, in
26accordance with such bracket schedules as the Department may

 

 

HB4076- 339 -LRB100 13312 HLH 27839 b

1prescribe.
2    Whenever the Department determines that a refund should be
3made under this subsection to a claimant instead of issuing a
4credit memorandum, the Department shall notify the State
5Comptroller, who shall cause the warrant to be drawn for the
6amount specified, and to the person named, in the notification
7from the Department. The refund shall be paid by the State
8Treasurer out of the State Metro-East Park and Recreation
9District Fund.
10    Nothing in this subsection shall be construed to authorize
11the board to impose a tax upon the privilege of engaging in any
12business which under the Constitution of the United States may
13not be made the subject of taxation by the State.
14    (c) Except as otherwise provided in this paragraph, the The
15Department shall immediately pay over to the State Treasurer,
16ex officio, as trustee, all taxes and penalties collected under
17this Section to be deposited into the State Metro-East Park and
18Recreation District Fund, which shall be an unappropriated
19trust fund held outside of the State treasury. Taxes and
20penalties collected on aviation fuel sold on or after December
211, 2017, shall be immediately paid over by the Department to
22the State Treasurer, ex officio, as trustee, for deposit into
23the Local Government Aviation Trust Fund. The Department shall
24only pay moneys into the State Aviation Program Fund under this
25Act for so long as the revenue use requirements of 49 U.S.C.
26§47107(b) and 49 U.S.C. §47133 are binding on the District.

 

 

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1    As soon as possible after the first day of each month,
2beginning January 1, 2011, upon certification of the Department
3of Revenue, the Comptroller shall order transferred, and the
4Treasurer shall transfer, to the STAR Bonds Revenue Fund the
5local sales tax increment, as defined in the Innovation
6Development and Economy Act, collected under this Section
7during the second preceding calendar month for sales within a
8STAR bond district. The Department shall make this
9certification only if the Metro East Park and Recreation
10District imposes a tax on real property as provided in the
11definition of "local sales taxes" under the Innovation
12Development and Economy Act.
13    After the monthly transfer to the STAR Bonds Revenue Fund,
14on or before the 25th day of each calendar month, the
15Department shall prepare and certify to the Comptroller the
16disbursement of stated sums of money pursuant to Section 35 of
17this Act to the District from which retailers have paid taxes
18or penalties to the Department during the second preceding
19calendar month. The amount to be paid to the District shall be
20the amount (not including credit memoranda and not including
21taxes and penalties collected on aviation fuel sold on or after
22December 1, 2017) collected under this Section during the
23second preceding calendar month by the Department plus an
24amount the Department determines is necessary to offset any
25amounts that were erroneously paid to a different taxing body,
26and not including (i) an amount equal to the amount of refunds

 

 

HB4076- 341 -LRB100 13312 HLH 27839 b

1made during the second preceding calendar month by the
2Department on behalf of the District, (ii) any amount that the
3Department determines is necessary to offset any amounts that
4were payable to a different taxing body but were erroneously
5paid to the District, and (iii) any amounts that are
6transferred to the STAR Bonds Revenue Fund. Within 10 days
7after receipt by the Comptroller of the disbursement
8certification to the District provided for in this Section to
9be given to the Comptroller by the Department, the Comptroller
10shall cause the orders to be drawn for the respective amounts
11in accordance with directions contained in the certification.
12    (d) For the purpose of determining whether a tax authorized
13under this Section is applicable, a retail sale by a producer
14of coal or another mineral mined in Illinois is a sale at
15retail at the place where the coal or other mineral mined in
16Illinois is extracted from the earth. This paragraph does not
17apply to coal or another mineral when it is delivered or
18shipped by the seller to the purchaser at a point outside
19Illinois so that the sale is exempt under the United States
20Constitution as a sale in interstate or foreign commerce.
21    (e) Nothing in this Section shall be construed to authorize
22the board to impose a tax upon the privilege of engaging in any
23business that under the Constitution of the United States may
24not be made the subject of taxation by this State.
25    (f) An ordinance imposing a tax under this Section or an
26ordinance extending the imposition of a tax to an additional

 

 

HB4076- 342 -LRB100 13312 HLH 27839 b

1county or counties shall be certified by the board and filed
2with the Department of Revenue either (i) on or before the
3first day of April, whereupon the Department shall proceed to
4administer and enforce the tax as of the first day of July next
5following the filing; or (ii) on or before the first day of
6October, whereupon the Department shall proceed to administer
7and enforce the tax as of the first day of January next
8following the filing.
9    (g) When certifying the amount of a monthly disbursement to
10the District under this Section, the Department shall increase
11or decrease the amounts by an amount necessary to offset any
12misallocation of previous disbursements. The offset amount
13shall be the amount erroneously disbursed within the previous 6
14months from the time a misallocation is discovered.
15(Source: P.A. 98-1098, eff. 8-26-14; 99-217, eff. 7-31-15.)
 
16    Section 65. The Local Mass Transit District Act is amended
17by changing Section 5.01 as follows:
 
18    (70 ILCS 3610/5.01)   (from Ch. 111 2/3, par. 355.01)
19    Sec. 5.01. Metro East Mass Transit District; use and
20occupation taxes.
21    (a) The Board of Trustees of any Metro East Mass Transit
22District may, by ordinance adopted with the concurrence of
23two-thirds of the then trustees, impose throughout the District
24any or all of the taxes and fees provided in this Section.

 

 

HB4076- 343 -LRB100 13312 HLH 27839 b

1Except as otherwise provided, all All taxes and fees imposed
2under this Section shall be used only for public mass
3transportation systems, and the amount used to provide mass
4transit service to unserved areas of the District shall be in
5the same proportion to the total proceeds as the number of
6persons residing in the unserved areas is to the total
7population of the District. Except as otherwise provided in
8this Act, taxes imposed under this Section and civil penalties
9imposed incident thereto shall be collected and enforced by the
10State Department of Revenue. The Department shall have the
11power to administer and enforce the taxes and to determine all
12rights for refunds for erroneous payments of the taxes.
13    (b) The Board may impose a Metro East Mass Transit District
14Retailers' Occupation Tax upon all persons engaged in the
15business of selling tangible personal property at retail in the
16district at a rate of 1/4 of 1%, or as authorized under
17subsection (d-5) of this Section, of the gross receipts from
18the sales made in the course of such business within the
19district, except that the rate of tax imposed under this
20Section on sales of aviation fuel on or after December 1, 2017
21shall be 0.25% in Madison County unless the Metro-East Mass
22Transit District in Madison County has an "airport-related
23purpose" and any additional amount authorized under subsection
24(d-5) is expended for airport-related purposes. If there is no
25airport-related purpose to which aviation fuel tax revenue is
26dedicated, then aviation fuel is excluded from any future

 

 

HB4076- 344 -LRB100 13312 HLH 27839 b

1increase in the tax. The rate in St. Clair County shall be
20.25% unless the Metro-East Mass Transit District in St. Clair
3County has an "airport-related purpose" and the additional
40.50% of the 0.75% tax on aviation fuel imposed in that County
5is expended for airport-related purposes. If there is no
6airport-related purpose to which aviation fuel tax revenue is
7dedicated, then aviation fuel is excluded from the tax. .
8    On or before September 1, 2017, and on or before each April
91 and October 1 thereafter, each Metro-East Mass Transit
10District and Madison and St. Clair Counties must certify to the
11Department of Transportation, in the form and manner required
12by the Department, whether they have an airport-related
13purpose, which would allow any Retailers' Occupation Tax and
14Service Occupation Tax imposed under this Act to include tax on
15aviation fuel. On or before October 1, 2017, and on or before
16each May 1 and November 1 thereafter, the Department of
17Transportation shall provide to the Department of Revenue, a
18list of units of local government which have certified to the
19Department of Transportation that they have airport-related
20purposes, which would allow any Retailers' Occupation Tax and
21Service Occupation Tax imposed by the unit of local government
22to include tax on aviation fuel. All disputes regarding whether
23or not a unit of local government has an airport-related
24purpose shall be resolved by the Department of Transportation.
25    For purposes of this Act, "airport-related purposes" has
26the meaning ascribed in Section 6z-20.2 of the State Finance

 

 

HB4076- 345 -LRB100 13312 HLH 27839 b

1Act. This exclusion for aviation fuel only applies for so long
2as the revenue use requirements of 49 U.S.C. §47107(b) and 49
3U.S.C. §47133 are binding on the District.
4     The tax imposed under this Section and all civil penalties
5that may be assessed as an incident thereof shall be collected
6and enforced by the State Department of Revenue. The Department
7shall have full power to administer and enforce this Section;
8to collect all taxes and penalties so collected in the manner
9hereinafter provided; and to determine all rights to credit
10memoranda arising on account of the erroneous payment of tax or
11penalty hereunder. In the administration of, and compliance
12with, this Section, the Department and persons who are subject
13to this Section shall have the same rights, remedies,
14privileges, immunities, powers and duties, and be subject to
15the same conditions, restrictions, limitations, penalties,
16exclusions, exemptions and definitions of terms and employ the
17same modes of procedure, as are prescribed in Sections 1, 1a,
181a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
19provisions therein other than the State rate of tax), 2c, 3
20(except as to the disposition of taxes and penalties collected,
21and except that the retailer's discount is not allowed for
22taxes paid on aviation fuel that are deposited into the Local
23Government Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g,
245h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13,
25and 14 of the Retailers' Occupation Tax Act and Section 3-7 of
26the Uniform Penalty and Interest Act, as fully as if those

 

 

HB4076- 346 -LRB100 13312 HLH 27839 b

1provisions were set forth herein.
2    Persons subject to any tax imposed under the Section may
3reimburse themselves for their seller's tax liability
4hereunder by separately stating the tax as an additional
5charge, which charge may be stated in combination, in a single
6amount, with State taxes that sellers are required to collect
7under the Use Tax Act, in accordance with such bracket
8schedules as the Department may prescribe.
9    Whenever the Department determines that a refund should be
10made under this Section to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause the warrant to be drawn for the
13amount specified, and to the person named, in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the Metro East Mass Transit District tax fund
16established under paragraph (h) of this Section.
17    If a tax is imposed under this subsection (b), a tax shall
18also be imposed under subsections (c) and (d) of this Section.
19    For the purpose of determining whether a tax authorized
20under this Section is applicable, a retail sale, by a producer
21of coal or other mineral mined in Illinois, is a sale at retail
22at the place where the coal or other mineral mined in Illinois
23is extracted from the earth. This paragraph does not apply to
24coal or other mineral when it is delivered or shipped by the
25seller to the purchaser at a point outside Illinois so that the
26sale is exempt under the Federal Constitution as a sale in

 

 

HB4076- 347 -LRB100 13312 HLH 27839 b

1interstate or foreign commerce.
2    No tax shall be imposed or collected under this subsection
3on the sale of a motor vehicle in this State to a resident of
4another state if that motor vehicle will not be titled in this
5State.
6    Nothing in this Section shall be construed to authorize the
7Metro East Mass Transit District to impose a tax upon the
8privilege of engaging in any business which under the
9Constitution of the United States may not be made the subject
10of taxation by this State.
11    (c) If a tax has been imposed under subsection (b), a Metro
12East Mass Transit District Service Occupation Tax shall also be
13imposed upon all persons engaged, in the district, in the
14business of making sales of service, who, as an incident to
15making those sales of service, transfer tangible personal
16property within the District, either in the form of tangible
17personal property or in the form of real estate as an incident
18to a sale of service. The tax rate shall be 1/4%, or as
19authorized under subsection (d-5) of this Section, of the
20selling price of tangible personal property so transferred
21within the district, except that the rate of tax imposed in
22these Counties under this Section on sales of aviation fuel on
23or after December 1, 2017 shall be 0.25% in Madison County
24unless the Metro-East Mass Transit District in Madison County
25has an "airport-related purpose" and any additional amount
26authorized under subsection (d-5) is expended for

 

 

HB4076- 348 -LRB100 13312 HLH 27839 b

1airport-related purposes. If there is no airport-related
2purpose to which aviation fuel tax revenue is dedicated, then
3aviation fuel is excluded from any future increase in the tax.
4The rate in St. Clair County shall be 0.25% unless the
5Metro-East Mass Transit District in St. Clair County has an
6"airport-related purpose" and the additional 0.50% of the 0.75%
7tax on aviation fuel is expended for airport-related purposes.
8If there is no airport-related purpose to which aviation fuel
9tax revenue is dedicated, then aviation fuel is excluded from
10the tax.
11    On or before September 1, 2017, and on or before each April
121 and October 1 thereafter, each Metro-East Mass Transit
13District and Madison and St. Clair Counties must certify to the
14Department of Transportation, in the form and manner required
15by the Department, whether they have an airport-related
16purpose, which would allow any Retailers' Occupation Tax and
17Service Occupation Tax imposed under this Act to include tax on
18aviation fuel. On or before October 1, 2017, and on or before
19each May 1 and November 1 thereafter, the Department of
20Transportation shall provide to the Department of Revenue, a
21list of units of local government which have certified to the
22Department of Transportation that they have airport-related
23purposes, which would allow any Retailers' Occupation Tax and
24Service Occupation Tax imposed by the unit of local government
25to include tax on aviation fuel. All disputes regarding whether
26or not a unit of local government has an airport-related

 

 

HB4076- 349 -LRB100 13312 HLH 27839 b

1purpose shall be resolved by the Department of Transportation.
2    For purposes of this Act, "airport-related purposes" has
3the meaning ascribed in Section 6z-20.2 of the State Finance
4Act. This exclusion for aviation fuel only applies for so long
5as the revenue use requirements of 49 U.S.C. §47107(b) and 49
6U.S.C. §47133 are binding on the District.
7    The tax imposed under this paragraph and all civil
8penalties that may be assessed as an incident thereof shall be
9collected and enforced by the State Department of Revenue. The
10Department shall have full power to administer and enforce this
11paragraph; to collect all taxes and penalties due hereunder; to
12dispose of taxes and penalties so collected in the manner
13hereinafter provided; and to determine all rights to credit
14memoranda arising on account of the erroneous payment of tax or
15penalty hereunder. In the administration of, and compliance
16with this paragraph, the Department and persons who are subject
17to this paragraph shall have the same rights, remedies,
18privileges, immunities, powers and duties, and be subject to
19the same conditions, restrictions, limitations, penalties,
20exclusions, exemptions and definitions of terms and employ the
21same modes of procedure as are prescribed in Sections 1a-1, 2
22(except that the reference to State in the definition of
23supplier maintaining a place of business in this State shall
24mean the Authority), 2a, 3 through 3-50 (in respect to all
25provisions therein other than the State rate of tax), 4 (except
26that the reference to the State shall be to the Authority), 5,

 

 

HB4076- 350 -LRB100 13312 HLH 27839 b

17, 8 (except that the jurisdiction to which the tax shall be a
2debt to the extent indicated in that Section 8 shall be the
3District), 9 (except as to the disposition of taxes and
4penalties collected, and except that the returned merchandise
5credit for this tax may not be taken against any State tax, and
6except that the retailer's discount is not allowed for taxes
7paid on aviation fuel that are deposited into the Local
8Government Aviation Trust Fund), 10, 11, 12 (except the
9reference therein to Section 2b of the Retailers' Occupation
10Tax Act), 13 (except that any reference to the State shall mean
11the District), the first paragraph of Section 15, 16, 17, 18,
1219 and 20 of the Service Occupation Tax Act and Section 3-7 of
13the Uniform Penalty and Interest Act, as fully as if those
14provisions were set forth herein.
15    Persons subject to any tax imposed under the authority
16granted in this paragraph may reimburse themselves for their
17serviceman's tax liability hereunder by separately stating the
18tax as an additional charge, which charge may be stated in
19combination, in a single amount, with State tax that servicemen
20are authorized to collect under the Service Use Tax Act, in
21accordance with such bracket schedules as the Department may
22prescribe.
23    Whenever the Department determines that a refund should be
24made under this paragraph to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the warrant to be drawn for the

 

 

HB4076- 351 -LRB100 13312 HLH 27839 b

1amount specified, and to the person named, in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the Metro East Mass Transit District tax fund
4established under paragraph (h) of this Section.
5    Nothing in this paragraph shall be construed to authorize
6the District to impose a tax upon the privilege of engaging in
7any business which under the Constitution of the United States
8may not be made the subject of taxation by the State.
9    (d) If a tax has been imposed under subsection (b), a Metro
10East Mass Transit District Use Tax shall also be imposed upon
11the privilege of using, in the district, any item of tangible
12personal property that is purchased outside the district at
13retail from a retailer, and that is titled or registered with
14an agency of this State's government, at a rate of 1/4%, or as
15authorized under subsection (d-5) of this Section, of the
16selling price of the tangible personal property within the
17District, as "selling price" is defined in the Use Tax Act. The
18tax shall be collected from persons whose Illinois address for
19titling or registration purposes is given as being in the
20District. The tax shall be collected by the Department of
21Revenue for the Metro East Mass Transit District. The tax must
22be paid to the State, or an exemption determination must be
23obtained from the Department of Revenue, before the title or
24certificate of registration for the property may be issued. The
25tax or proof of exemption may be transmitted to the Department
26by way of the State agency with which, or the State officer

 

 

HB4076- 352 -LRB100 13312 HLH 27839 b

1with whom, the tangible personal property must be titled or
2registered if the Department and the State agency or State
3officer determine that this procedure will expedite the
4processing of applications for title or registration.
5    The Department shall have full power to administer and
6enforce this paragraph; to collect all taxes, penalties and
7interest due hereunder; to dispose of taxes, penalties and
8interest so collected in the manner hereinafter provided; and
9to determine all rights to credit memoranda or refunds arising
10on account of the erroneous payment of tax, penalty or interest
11hereunder. In the administration of, and compliance with, this
12paragraph, the Department and persons who are subject to this
13paragraph shall have the same rights, remedies, privileges,
14immunities, powers and duties, and be subject to the same
15conditions, restrictions, limitations, penalties, exclusions,
16exemptions and definitions of terms and employ the same modes
17of procedure, as are prescribed in Sections 2 (except the
18definition of "retailer maintaining a place of business in this
19State"), 3 through 3-80 (except provisions pertaining to the
20State rate of tax, and except provisions concerning collection
21or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
2219 (except the portions pertaining to claims by retailers and
23except the last paragraph concerning refunds), 20, 21 and 22 of
24the Use Tax Act and Section 3-7 of the Uniform Penalty and
25Interest Act, that are not inconsistent with this paragraph, as
26fully as if those provisions were set forth herein.

 

 

HB4076- 353 -LRB100 13312 HLH 27839 b

1    Whenever the Department determines that a refund should be
2made under this paragraph to a claimant instead of issuing a
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause the order to be drawn for the
5amount specified, and to the person named, in the notification
6from the Department. The refund shall be paid by the State
7Treasurer out of the Metro East Mass Transit District tax fund
8established under paragraph (h) of this Section.
9    (d-5) (A) The county board of any county participating in
10the Metro East Mass Transit District may authorize, by
11ordinance, a referendum on the question of whether the tax
12rates for the Metro East Mass Transit District Retailers'
13Occupation Tax, the Metro East Mass Transit District Service
14Occupation Tax, and the Metro East Mass Transit District Use
15Tax for the District should be increased from 0.25% to 0.75%.
16Upon adopting the ordinance, the county board shall certify the
17proposition to the proper election officials who shall submit
18the proposition to the voters of the District at the next
19election, in accordance with the general election law.
20    The proposition shall be in substantially the following
21form:
22        Shall the tax rates for the Metro East Mass Transit
23    District Retailers' Occupation Tax, the Metro East Mass
24    Transit District Service Occupation Tax, and the Metro East
25    Mass Transit District Use Tax be increased from 0.25% to
26    0.75%?

 

 

HB4076- 354 -LRB100 13312 HLH 27839 b

1    (B) Two thousand five hundred electors of any Metro East
2Mass Transit District may petition the Chief Judge of the
3Circuit Court, or any judge of that Circuit designated by the
4Chief Judge, in which that District is located to cause to be
5submitted to a vote of the electors the question whether the
6tax rates for the Metro East Mass Transit District Retailers'
7Occupation Tax, the Metro East Mass Transit District Service
8Occupation Tax, and the Metro East Mass Transit District Use
9Tax for the District should be increased from 0.25% to 0.75%.
10    Upon submission of such petition the court shall set a date
11not less than 10 nor more than 30 days thereafter for a hearing
12on the sufficiency thereof. Notice of the filing of such
13petition and of such date shall be given in writing to the
14District and the County Clerk at least 7 days before the date
15of such hearing.
16    If such petition is found sufficient, the court shall enter
17an order to submit that proposition at the next election, in
18accordance with general election law.
19    The form of the petition shall be in substantially the
20following form: To the Circuit Court of the County of (name of
21county):
22        We, the undersigned electors of the (name of transit
23    district), respectfully petition your honor to submit to a
24    vote of the electors of (name of transit district) the
25    following proposition:
26        Shall the tax rates for the Metro East Mass Transit

 

 

HB4076- 355 -LRB100 13312 HLH 27839 b

1    District Retailers' Occupation Tax, the Metro East Mass
2    Transit District Service Occupation Tax, and the Metro East
3    Mass Transit District Use Tax be increased from 0.25% to
4    0.75%?
5        Name                Address, with Street and Number.
6..............................................................
7..............................................................
8    (C) The votes shall be recorded as "YES" or "NO". If a
9majority of all votes cast on the proposition are for the
10increase in the tax rates, the Metro East Mass Transit District
11shall begin imposing the increased rates in the District, and
12the Department of Revenue shall begin collecting the increased
13amounts, as provided under this Section. An ordinance imposing
14or discontinuing a tax hereunder or effecting a change in the
15rate thereof shall be adopted and a certified copy thereof
16filed with the Department on or before the first day of
17October, whereupon the Department shall proceed to administer
18and enforce this Section as of the first day of January next
19following the adoption and filing, or on or before the first
20day of April, whereupon the Department shall proceed to
21administer and enforce this Section as of the first day of July
22next following the adoption and filing.
23    (D) If the voters have approved a referendum under this
24subsection, before November 1, 1994, to increase the tax rate
25under this subsection, the Metro East Mass Transit District
26Board of Trustees may adopt by a majority vote an ordinance at

 

 

HB4076- 356 -LRB100 13312 HLH 27839 b

1any time before January 1, 1995 that excludes from the rate
2increase tangible personal property that is titled or
3registered with an agency of this State's government. The
4ordinance excluding titled or registered tangible personal
5property from the rate increase must be filed with the
6Department at least 15 days before its effective date. At any
7time after adopting an ordinance excluding from the rate
8increase tangible personal property that is titled or
9registered with an agency of this State's government, the Metro
10East Mass Transit District Board of Trustees may adopt an
11ordinance applying the rate increase to that tangible personal
12property. The ordinance shall be adopted, and a certified copy
13of that ordinance shall be filed with the Department, on or
14before October 1, whereupon the Department shall proceed to
15administer and enforce the rate increase against tangible
16personal property titled or registered with an agency of this
17State's government as of the following January 1. After
18December 31, 1995, any reimposed rate increase in effect under
19this subsection shall no longer apply to tangible personal
20property titled or registered with an agency of this State's
21government. Beginning January 1, 1996, the Board of Trustees of
22any Metro East Mass Transit District may never reimpose a
23previously excluded tax rate increase on tangible personal
24property titled or registered with an agency of this State's
25government. After July 1, 2004, if the voters have approved a
26referendum under this subsection to increase the tax rate under

 

 

HB4076- 357 -LRB100 13312 HLH 27839 b

1this subsection, the Metro East Mass Transit District Board of
2Trustees may adopt by a majority vote an ordinance that
3excludes from the rate increase tangible personal property that
4is titled or registered with an agency of this State's
5government. The ordinance excluding titled or registered
6tangible personal property from the rate increase shall be
7adopted, and a certified copy of that ordinance shall be filed
8with the Department on or before October 1, whereupon the
9Department shall administer and enforce this exclusion from the
10rate increase as of the following January 1, or on or before
11April 1, whereupon the Department shall administer and enforce
12this exclusion from the rate increase as of the following July
131. The Board of Trustees of any Metro East Mass Transit
14District may never reimpose a previously excluded tax rate
15increase on tangible personal property titled or registered
16with an agency of this State's government.
17    (d-6) If the Board of Trustees of any Metro East Mass
18Transit District has imposed a rate increase under subsection
19(d-5) and filed an ordinance with the Department of Revenue
20excluding titled property from the higher rate, then that Board
21may, by ordinance adopted with the concurrence of two-thirds of
22the then trustees, impose throughout the District a fee. The
23fee on the excluded property shall not exceed $20 per retail
24transaction or an amount equal to the amount of tax excluded,
25whichever is less, on tangible personal property that is titled
26or registered with an agency of this State's government.

 

 

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1Beginning July 1, 2004, the fee shall apply only to titled
2property that is subject to either the Metro East Mass Transit
3District Retailers' Occupation Tax or the Metro East Mass
4Transit District Service Occupation Tax. No fee shall be
5imposed or collected under this subsection on the sale of a
6motor vehicle in this State to a resident of another state if
7that motor vehicle will not be titled in this State.
8    (d-7) Until June 30, 2004, if a fee has been imposed under
9subsection (d-6), a fee shall also be imposed upon the
10privilege of using, in the district, any item of tangible
11personal property that is titled or registered with any agency
12of this State's government, in an amount equal to the amount of
13the fee imposed under subsection (d-6).
14    (d-7.1) Beginning July 1, 2004, any fee imposed by the
15Board of Trustees of any Metro East Mass Transit District under
16subsection (d-6) and all civil penalties that may be assessed
17as an incident of the fees shall be collected and enforced by
18the State Department of Revenue. Reference to "taxes" in this
19Section shall be construed to apply to the administration,
20payment, and remittance of all fees under this Section. For
21purposes of any fee imposed under subsection (d-6), 4% of the
22fee, penalty, and interest received by the Department in the
23first 12 months that the fee is collected and enforced by the
24Department and 2% of the fee, penalty, and interest following
25the first 12 months (except the amount collected on aviation
26fuel sold on or after December 1, 2017) shall be deposited into

 

 

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1the Tax Compliance and Administration Fund and shall be used by
2the Department, subject to appropriation, to cover the costs of
3the Department. No retailers' discount shall apply to any fee
4imposed under subsection (d-6).
5    (d-8) No item of titled property shall be subject to both
6the higher rate approved by referendum, as authorized under
7subsection (d-5), and any fee imposed under subsection (d-6) or
8(d-7).
9    (d-9) (Blank).
10    (d-10) (Blank).
11    (e) A certificate of registration issued by the State
12Department of Revenue to a retailer under the Retailers'
13Occupation Tax Act or under the Service Occupation Tax Act
14shall permit the registrant to engage in a business that is
15taxed under the tax imposed under paragraphs (b), (c) or (d) of
16this Section and no additional registration shall be required
17under the tax. A certificate issued under the Use Tax Act or
18the Service Use Tax Act shall be applicable with regard to any
19tax imposed under paragraph (c) of this Section.
20    (f) (Blank).
21    (g) Any ordinance imposing or discontinuing any tax under
22this Section shall be adopted and a certified copy thereof
23filed with the Department on or before June 1, whereupon the
24Department of Revenue shall proceed to administer and enforce
25this Section on behalf of the Metro East Mass Transit District
26as of September 1 next following such adoption and filing.

 

 

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1Beginning January 1, 1992, an ordinance or resolution imposing
2or discontinuing the tax hereunder shall be adopted and a
3certified copy thereof filed with the Department on or before
4the first day of July, whereupon the Department shall proceed
5to administer and enforce this Section as of the first day of
6October next following such adoption and filing. Beginning
7January 1, 1993, except as provided in subsection (d-5) of this
8Section, an ordinance or resolution imposing or discontinuing
9the tax hereunder shall be adopted and a certified copy thereof
10filed with the Department on or before the first day of
11October, whereupon the Department shall proceed to administer
12and enforce this Section as of the first day of January next
13following such adoption and filing, or, beginning January 1,
142004, on or before the first day of April, whereupon the
15Department shall proceed to administer and enforce this Section
16as of the first day of July next following the adoption and
17filing.
18    (h) Except as provided in subsection (d-7.1), the State
19Department of Revenue shall, upon collecting any taxes as
20provided in this Section, pay the taxes over to the State
21Treasurer as trustee for the District. The taxes shall be held
22in a trust fund outside the State Treasury. Taxes and penalties
23collected in St. Clair Counties on aviation fuel sold on or
24after December 1, 2017 from the 0.50% of the .75% rate shall be
25immediately paid over by the Department to the State Treasurer,
26ex officio, as trustee, for deposit into the Local Government

 

 

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1Aviation Trust Fund. The Department shall only pay moneys into
2the Local Government Aviation Trust Fund under this Act for so
3long as the revenue use requirements of 49 U.S.C. §47107(b) and
449 U.S.C. §47133 are binding on the District.
5    As soon as possible after the first day of each month,
6beginning January 1, 2011, upon certification of the Department
7of Revenue, the Comptroller shall order transferred, and the
8Treasurer shall transfer, to the STAR Bonds Revenue Fund the
9local sales tax increment, as defined in the Innovation
10Development and Economy Act, collected under this Section
11during the second preceding calendar month for sales within a
12STAR bond district. The Department shall make this
13certification only if the local mass transit district imposes a
14tax on real property as provided in the definition of "local
15sales taxes" under the Innovation Development and Economy Act.
16    After the monthly transfer to the STAR Bonds Revenue Fund,
17on or before the 25th day of each calendar month, the State
18Department of Revenue shall prepare and certify to the
19Comptroller of the State of Illinois the amount to be paid to
20the District, which shall be the amount (not including credit
21memoranda and not including taxes and penalties collected on
22aviation fuel sold on or after December 1, 2017) collected
23under this Section during the second preceding calendar month
24by the Department plus an amount the Department determines is
25necessary to offset any amounts that were erroneously paid to a
26different taxing body, and not including any amount equal to

 

 

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1the amount of refunds made during the second preceding calendar
2month by the Department on behalf of the District, and not
3including any amount that the Department determines is
4necessary to offset any amounts that were payable to a
5different taxing body but were erroneously paid to the
6District, and less any amounts that are transferred to the STAR
7Bonds Revenue Fund. Within 10 days after receipt by the
8Comptroller of the certification of the amount to be paid to
9the District, the Comptroller shall cause an order to be drawn
10for payment for the amount in accordance with the direction in
11the certification.
12(Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15.)
 
13    Section 70. The Regional Transportation Authority Act is
14amended by changing Sections 4.03 and 4.03.3 as follows:
 
15    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)
16    Sec. 4.03. Taxes.
17    (a) In order to carry out any of the powers or purposes of
18the Authority, the Board may by ordinance adopted with the
19concurrence of 12 of the then Directors, impose throughout the
20metropolitan region any or all of the taxes provided in this
21Section. Except as otherwise provided in this Act, taxes
22imposed under this Section and civil penalties imposed incident
23thereto shall be collected and enforced by the State Department
24of Revenue. The Department shall have the power to administer

 

 

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1and enforce the taxes and to determine all rights for refunds
2for erroneous payments of the taxes. Nothing in Public Act
395-708 is intended to invalidate any taxes currently imposed by
4the Authority. The increased vote requirements to impose a tax
5shall only apply to actions taken after January 1, 2008 (the
6effective date of Public Act 95-708).
7    (b) The Board may impose a public transportation tax upon
8all persons engaged in the metropolitan region in the business
9of selling at retail motor fuel for operation of motor vehicles
10upon public highways. The tax shall be at a rate not to exceed
115% of the gross receipts from the sales of motor fuel in the
12course of the business. As used in this Act, the term "motor
13fuel" shall have the same meaning as in the Motor Fuel Tax Law.
14The Board may provide for details of the tax. The provisions of
15any tax shall conform, as closely as may be practicable, to the
16provisions of the Municipal Retailers Occupation Tax Act,
17including without limitation, conformity to penalties with
18respect to the tax imposed and as to the powers of the State
19Department of Revenue to promulgate and enforce rules and
20regulations relating to the administration and enforcement of
21the provisions of the tax imposed, except that reference in the
22Act to any municipality shall refer to the Authority and the
23tax shall be imposed only with regard to receipts from sales of
24motor fuel in the metropolitan region, at rates as limited by
25this Section.
26    (c) In connection with the tax imposed under paragraph (b)

 

 

HB4076- 364 -LRB100 13312 HLH 27839 b

1of this Section the Board may impose a tax upon the privilege
2of using in the metropolitan region motor fuel for the
3operation of a motor vehicle upon public highways, the tax to
4be at a rate not in excess of the rate of tax imposed under
5paragraph (b) of this Section. The Board may provide for
6details of the tax.
7    (d) The Board may impose a motor vehicle parking tax upon
8the privilege of parking motor vehicles at off-street parking
9facilities in the metropolitan region at which a fee is
10charged, and may provide for reasonable classifications in and
11exemptions to the tax, for administration and enforcement
12thereof and for civil penalties and refunds thereunder and may
13provide criminal penalties thereunder, the maximum penalties
14not to exceed the maximum criminal penalties provided in the
15Retailers' Occupation Tax Act. The Authority may collect and
16enforce the tax itself or by contract with any unit of local
17government. The State Department of Revenue shall have no
18responsibility for the collection and enforcement unless the
19Department agrees with the Authority to undertake the
20collection and enforcement. As used in this paragraph, the term
21"parking facility" means a parking area or structure having
22parking spaces for more than 2 vehicles at which motor vehicles
23are permitted to park in return for an hourly, daily, or other
24periodic fee, whether publicly or privately owned, but does not
25include parking spaces on a public street, the use of which is
26regulated by parking meters.

 

 

HB4076- 365 -LRB100 13312 HLH 27839 b

1    (e) The Board may impose a Regional Transportation
2Authority Retailers' Occupation Tax upon all persons engaged in
3the business of selling tangible personal property at retail in
4the metropolitan region. In Cook County the tax rate shall be
51.25% of the gross receipts from sales of food for human
6consumption that is to be consumed off the premises where it is
7sold (other than alcoholic beverages, soft drinks and food that
8has been prepared for immediate consumption) and prescription
9and nonprescription medicines, drugs, medical appliances and
10insulin, urine testing materials, syringes and needles used by
11diabetics, and 1% of the gross receipts from other taxable
12sales made in the course of that business. In DuPage, Kane,
13Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
14of the gross receipts from all taxable sales made in the course
15of that business except that the rate of tax imposed in these
16Counties under this Section on sales of aviation fuel on or
17after December 1, 2017 shall be 0.25% unless the Regional
18Transportation Authority in DuPage, Kane, Lake, McHenry and
19Will Counties has an "airport-related purpose" and the
20additional 0.50% of the 0.75% tax on aviation fuel is expended
21for airport-related purposes. If there is no airport-related
22purpose to which aviation fuel tax revenue is dedicated, then
23aviation fuel is excluded from the tax.
24    On or before September 1, 2017, and on or before each April
251 and October 1 thereafter, the Authority and Cook, DuPage,
26Kane, Lake, McHenry, and Will Counties must certify to the

 

 

HB4076- 366 -LRB100 13312 HLH 27839 b

1Department of Transportation, in the form and manner required
2by the Department, whether they have an airport-related
3purpose, which would allow any Retailers' Occupation Tax and
4Service Occupation Tax imposed under this Act to include tax on
5aviation fuel. On or before October 1, 2017, and on or before
6each May 1 and November 1 thereafter, the Department of
7Transportation shall provide to the Department of Revenue, a
8list of units of local government which have certified to the
9Department of Transportation that they have airport-related
10purposes, which would allow any Retailers' Occupation Tax and
11Service Occupation Tax imposed by the unit of local government
12to include tax on aviation fuel. All disputes regarding whether
13or not a unit of local government has an airport-related
14purpose shall be resolved by the Department of Transportation.
15    For purposes of this Act, "airport-related purposes" has
16the meaning ascribed in Section 6z-20.2 of the State Finance
17Act. This exclusion for aviation fuel only applies for so long
18as the revenue use requirements of 49 U.S.C. §47107(b) and 49
19U.S.C. §47133 are binding on the Authority.
20     The tax imposed under this Section and all civil penalties
21that may be assessed as an incident thereof shall be collected
22and enforced by the State Department of Revenue. The Department
23shall have full power to administer and enforce this Section;
24to collect all taxes and penalties so collected in the manner
25hereinafter provided; and to determine all rights to credit
26memoranda arising on account of the erroneous payment of tax or

 

 

HB4076- 367 -LRB100 13312 HLH 27839 b

1penalty hereunder. In the administration of, and compliance
2with this Section, the Department and persons who are subject
3to this Section shall have the same rights, remedies,
4privileges, immunities, powers and duties, and be subject to
5the same conditions, restrictions, limitations, penalties,
6exclusions, exemptions and definitions of terms, and employ the
7same modes of procedure, as are prescribed in Sections 1, 1a,
81a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
9provisions therein other than the State rate of tax), 2c, 3
10(except as to the disposition of taxes and penalties collected,
11and except that the retailer's discount is not allowed for
12taxes paid on aviation fuel that are deposited into the Local
13Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
145g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12
15and 13 of the Retailers' Occupation Tax Act and Section 3-7 of
16the Uniform Penalty and Interest Act, as fully as if those
17provisions were set forth herein.
18    Persons subject to any tax imposed under the authority
19granted in this Section may reimburse themselves for their
20seller's tax liability hereunder by separately stating the tax
21as an additional charge, which charge may be stated in
22combination in a single amount with State taxes that sellers
23are required to collect under the Use Tax Act, under any
24bracket schedules the Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this Section to a claimant instead of issuing a

 

 

HB4076- 368 -LRB100 13312 HLH 27839 b

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the Regional Transportation Authority tax fund
6established under paragraph (n) of this Section.
7    If a tax is imposed under this subsection (e), a tax shall
8also be imposed under subsections (f) and (g) of this Section.
9    For the purpose of determining whether a tax authorized
10under this Section is applicable, a retail sale by a producer
11of coal or other mineral mined in Illinois, is a sale at retail
12at the place where the coal or other mineral mined in Illinois
13is extracted from the earth. This paragraph does not apply to
14coal or other mineral when it is delivered or shipped by the
15seller to the purchaser at a point outside Illinois so that the
16sale is exempt under the Federal Constitution as a sale in
17interstate or foreign commerce.
18    No tax shall be imposed or collected under this subsection
19on the sale of a motor vehicle in this State to a resident of
20another state if that motor vehicle will not be titled in this
21State.
22    Nothing in this Section shall be construed to authorize the
23Regional Transportation Authority to impose a tax upon the
24privilege of engaging in any business that under the
25Constitution of the United States may not be made the subject
26of taxation by this State.

 

 

HB4076- 369 -LRB100 13312 HLH 27839 b

1    (f) If a tax has been imposed under paragraph (e), a
2Regional Transportation Authority Service Occupation Tax shall
3also be imposed upon all persons engaged, in the metropolitan
4region in the business of making sales of service, who as an
5incident to making the sales of service, transfer tangible
6personal property within the metropolitan region, either in the
7form of tangible personal property or in the form of real
8estate as an incident to a sale of service. In Cook County, the
9tax rate shall be: (1) 1.25% of the serviceman's cost price of
10food prepared for immediate consumption and transferred
11incident to a sale of service subject to the service occupation
12tax by an entity licensed under the Hospital Licensing Act, the
13Nursing Home Care Act, the Specialized Mental Health
14Rehabilitation Act of 2013, the ID/DD Community Care Act, or
15the MC/DD Act that is located in the metropolitan region; (2)
161.25% of the selling price of food for human consumption that
17is to be consumed off the premises where it is sold (other than
18alcoholic beverages, soft drinks and food that has been
19prepared for immediate consumption) and prescription and
20nonprescription medicines, drugs, medical appliances and
21insulin, urine testing materials, syringes and needles used by
22diabetics; and (3) 1% of the selling price from other taxable
23sales of tangible personal property transferred. In DuPage,
24Kane, Lake, McHenry and Will Counties the rate shall be 0.75%
25of the selling price of all tangible personal property
26transferred except that the rate of tax imposed in these

 

 

HB4076- 370 -LRB100 13312 HLH 27839 b

1Counties under this Section on sales of aviation fuel on or
2after December 1, 2017 shall be 0.25% unless the Regional
3Transportation Authority in DuPage, Kane, Lake, McHenry and
4Will Counties has an "airport-related purpose" and the
5additional 0.50% of the 0.75% tax on aviation fuel is expended
6for airport-related purposes. If there is no airport-related
7purpose to which aviation fuel tax revenue is dedicated, then
8aviation fuel is excluded from the tax..
9    On or before September 1, 2017, and on or before each April
101 and October 1 thereafter, the Authority and Cook, DuPage,
11Kane, Lake, McHenry, and Will Counties must certify to the
12Department of Transportation, in the form and manner required
13by the Department, whether they have an airport-related
14purpose, which would allow any Retailers' Occupation Tax and
15Service Occupation Tax imposed under this Act to include tax on
16aviation fuel. On or before October 1, 2017, and on or before
17each May 1 and November 1 thereafter, the Department of
18Transportation shall provide to the Department of Revenue, a
19list of units of local government which have certified to the
20Department of Transportation that they have airport-related
21purposes, which would allow any Retailers' Occupation Tax and
22Service Occupation Tax imposed by the unit of local government
23to include tax on aviation fuel. All disputes regarding whether
24or not a unit of local government has an airport-related
25purpose shall be resolved by the Department of Transportation.
26    For purposes of this Act, "airport-related purposes" has

 

 

HB4076- 371 -LRB100 13312 HLH 27839 b

1the meaning ascribed in Section 6z-20.2 of the State Finance
2Act. This exclusion for aviation fuel only applies for so long
3as the revenue use requirements of 49 U.S.C. §47107(b) and 49
4U.S.C. §47133 are binding on the Authority.
5    The tax imposed under this paragraph and all civil
6penalties that may be assessed as an incident thereof shall be
7collected and enforced by the State Department of Revenue. The
8Department shall have full power to administer and enforce this
9paragraph; to collect all taxes and penalties due hereunder; to
10dispose of taxes and penalties collected in the manner
11hereinafter provided; and to determine all rights to credit
12memoranda arising on account of the erroneous payment of tax or
13penalty hereunder. In the administration of and compliance with
14this paragraph, the Department and persons who are subject to
15this paragraph shall have the same rights, remedies,
16privileges, immunities, powers and duties, and be subject to
17the same conditions, restrictions, limitations, penalties,
18exclusions, exemptions and definitions of terms, and employ the
19same modes of procedure, as are prescribed in Sections 1a-1, 2,
202a, 3 through 3-50 (in respect to all provisions therein other
21than the State rate of tax), 4 (except that the reference to
22the State shall be to the Authority), 5, 7, 8 (except that the
23jurisdiction to which the tax shall be a debt to the extent
24indicated in that Section 8 shall be the Authority), 9 (except
25as to the disposition of taxes and penalties collected, and
26except that the returned merchandise credit for this tax may

 

 

HB4076- 372 -LRB100 13312 HLH 27839 b

1not be taken against any State tax, and except that the
2retailer's discount is not allowed for taxes paid on aviation
3fuel that are deposited into the Local Government Aviation
4Trust Fund), 10, 11, 12 (except the reference therein to
5Section 2b of the Retailers' Occupation Tax Act), 13 (except
6that any reference to the State shall mean the Authority), the
7first paragraph of Section 15, 16, 17, 18, 19 and 20 of the
8Service Occupation Tax Act and Section 3-7 of the Uniform
9Penalty and Interest Act, as fully as if those provisions were
10set forth herein.
11    Persons subject to any tax imposed under the authority
12granted in this paragraph may reimburse themselves for their
13serviceman's tax liability hereunder by separately stating the
14tax as an additional charge, that charge may be stated in
15combination in a single amount with State tax that servicemen
16are authorized to collect under the Service Use Tax Act, under
17any bracket schedules the Department may prescribe.
18    Whenever the Department determines that a refund should be
19made under this paragraph to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause the warrant to be drawn for the
22amount specified, and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the Regional Transportation Authority tax fund
25established under paragraph (n) of this Section.
26    Nothing in this paragraph shall be construed to authorize

 

 

HB4076- 373 -LRB100 13312 HLH 27839 b

1the Authority to impose a tax upon the privilege of engaging in
2any business that under the Constitution of the United States
3may not be made the subject of taxation by the State.
4    (g) If a tax has been imposed under paragraph (e), a tax
5shall also be imposed upon the privilege of using in the
6metropolitan region, any item of tangible personal property
7that is purchased outside the metropolitan region at retail
8from a retailer, and that is titled or registered with an
9agency of this State's government. In Cook County the tax rate
10shall be 1% of the selling price of the tangible personal
11property, as "selling price" is defined in the Use Tax Act. In
12DuPage, Kane, Lake, McHenry and Will counties the tax rate
13shall be 0.75% of the selling price of the tangible personal
14property, as "selling price" is defined in the Use Tax Act. The
15tax shall be collected from persons whose Illinois address for
16titling or registration purposes is given as being in the
17metropolitan region. The tax shall be collected by the
18Department of Revenue for the Regional Transportation
19Authority. The tax must be paid to the State, or an exemption
20determination must be obtained from the Department of Revenue,
21before the title or certificate of registration for the
22property may be issued. The tax or proof of exemption may be
23transmitted to the Department by way of the State agency with
24which, or the State officer with whom, the tangible personal
25property must be titled or registered if the Department and the
26State agency or State officer determine that this procedure

 

 

HB4076- 374 -LRB100 13312 HLH 27839 b

1will expedite the processing of applications for title or
2registration.
3    The Department shall have full power to administer and
4enforce this paragraph; to collect all taxes, penalties and
5interest due hereunder; to dispose of taxes, penalties and
6interest collected in the manner hereinafter provided; and to
7determine all rights to credit memoranda or refunds arising on
8account of the erroneous payment of tax, penalty or interest
9hereunder. In the administration of and compliance with this
10paragraph, the Department and persons who are subject to this
11paragraph shall have the same rights, remedies, privileges,
12immunities, powers and duties, and be subject to the same
13conditions, restrictions, limitations, penalties, exclusions,
14exemptions and definitions of terms and employ the same modes
15of procedure, as are prescribed in Sections 2 (except the
16definition of "retailer maintaining a place of business in this
17State"), 3 through 3-80 (except provisions pertaining to the
18State rate of tax, and except provisions concerning collection
19or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
2019 (except the portions pertaining to claims by retailers and
21except the last paragraph concerning refunds), 20, 21 and 22 of
22the Use Tax Act, and are not inconsistent with this paragraph,
23as fully as if those provisions were set forth herein.
24    Whenever the Department determines that a refund should be
25made under this paragraph to a claimant instead of issuing a
26credit memorandum, the Department shall notify the State

 

 

HB4076- 375 -LRB100 13312 HLH 27839 b

1Comptroller, who shall cause the order to be drawn for the
2amount specified, and to the person named in the notification
3from the Department. The refund shall be paid by the State
4Treasurer out of the Regional Transportation Authority tax fund
5established under paragraph (n) of this Section.
6    (h) The Authority may impose a replacement vehicle tax of
7$50 on any passenger car as defined in Section 1-157 of the
8Illinois Vehicle Code purchased within the metropolitan region
9by or on behalf of an insurance company to replace a passenger
10car of an insured person in settlement of a total loss claim.
11The tax imposed may not become effective before the first day
12of the month following the passage of the ordinance imposing
13the tax and receipt of a certified copy of the ordinance by the
14Department of Revenue. The Department of Revenue shall collect
15the tax for the Authority in accordance with Sections 3-2002
16and 3-2003 of the Illinois Vehicle Code.
17    Except as otherwise provided in this paragraph, the The
18Department shall immediately pay over to the State Treasurer,
19ex officio, as trustee, all taxes collected hereunder. Taxes
20and penalties collected in DuPage, Kane, Lake, McHenry and Will
21Counties on aviation fuel sold on or after December 1, 2017
22from the 0.50% of the .75% rate shall be immediately paid over
23by the Department to the State Treasurer, ex officio, as
24trustee, for deposit into the Local Government Aviation Trust
25Fund. The Department shall only pay moneys into the Local
26Government Aviation Trust Fund under this Act for so long as

 

 

HB4076- 376 -LRB100 13312 HLH 27839 b

1the revenue use requirements of 49 U.S.C. §47107(b) and 49
2U.S.C. §47133 are binding on the Authority.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the Department
5of Revenue, the Comptroller shall order transferred, and the
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7local sales tax increment, as defined in the Innovation
8Development and Economy Act, collected under this Section
9during the second preceding calendar month for sales within a
10STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to the Authority. The
15amount to be paid to the Authority shall be the amount
16collected hereunder during the second preceding calendar month
17by the Department, less any amount determined by the Department
18to be necessary for the payment of refunds, and less any
19amounts that are transferred to the STAR Bonds Revenue Fund.
20Within 10 days after receipt by the Comptroller of the
21disbursement certification to the Authority provided for in
22this Section to be given to the Comptroller by the Department,
23the Comptroller shall cause the orders to be drawn for that
24amount in accordance with the directions contained in the
25certification.
26    (i) The Board may not impose any other taxes except as it

 

 

HB4076- 377 -LRB100 13312 HLH 27839 b

1may from time to time be authorized by law to impose.
2    (j) A certificate of registration issued by the State
3Department of Revenue to a retailer under the Retailers'
4Occupation Tax Act or under the Service Occupation Tax Act
5shall permit the registrant to engage in a business that is
6taxed under the tax imposed under paragraphs (b), (e), (f) or
7(g) of this Section and no additional registration shall be
8required under the tax. A certificate issued under the Use Tax
9Act or the Service Use Tax Act shall be applicable with regard
10to any tax imposed under paragraph (c) of this Section.
11    (k) The provisions of any tax imposed under paragraph (c)
12of this Section shall conform as closely as may be practicable
13to the provisions of the Use Tax Act, including without
14limitation conformity as to penalties with respect to the tax
15imposed and as to the powers of the State Department of Revenue
16to promulgate and enforce rules and regulations relating to the
17administration and enforcement of the provisions of the tax
18imposed. The taxes shall be imposed only on use within the
19metropolitan region and at rates as provided in the paragraph.
20    (l) The Board in imposing any tax as provided in paragraphs
21(b) and (c) of this Section, shall, after seeking the advice of
22the State Department of Revenue, provide means for retailers,
23users or purchasers of motor fuel for purposes other than those
24with regard to which the taxes may be imposed as provided in
25those paragraphs to receive refunds of taxes improperly paid,
26which provisions may be at variance with the refund provisions

 

 

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1as applicable under the Municipal Retailers Occupation Tax Act.
2The State Department of Revenue may provide for certificates of
3registration for users or purchasers of motor fuel for purposes
4other than those with regard to which taxes may be imposed as
5provided in paragraphs (b) and (c) of this Section to
6facilitate the reporting and nontaxability of the exempt sales
7or uses.
8    (m) Any ordinance imposing or discontinuing any tax under
9this Section shall be adopted and a certified copy thereof
10filed with the Department on or before June 1, whereupon the
11Department of Revenue shall proceed to administer and enforce
12this Section on behalf of the Regional Transportation Authority
13as of September 1 next following such adoption and filing.
14Beginning January 1, 1992, an ordinance or resolution imposing
15or discontinuing the tax hereunder shall be adopted and a
16certified copy thereof filed with the Department on or before
17the first day of July, whereupon the Department shall proceed
18to administer and enforce this Section as of the first day of
19October next following such adoption and filing. Beginning
20January 1, 1993, an ordinance or resolution imposing,
21increasing, decreasing, or discontinuing the tax hereunder
22shall be adopted and a certified copy thereof filed with the
23Department, whereupon the Department shall proceed to
24administer and enforce this Section as of the first day of the
25first month to occur not less than 60 days following such
26adoption and filing. Any ordinance or resolution of the

 

 

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1Authority imposing a tax under this Section and in effect on
2August 1, 2007 shall remain in full force and effect and shall
3be administered by the Department of Revenue under the terms
4and conditions and rates of tax established by such ordinance
5or resolution until the Department begins administering and
6enforcing an increased tax under this Section as authorized by
7Public Act 95-708. The tax rates authorized by Public Act
895-708 are effective only if imposed by ordinance of the
9Authority.
10    (n) The State Department of Revenue shall, upon collecting
11any taxes as provided in this Section, pay the taxes over to
12the State Treasurer as trustee for the Authority. The taxes
13shall be held in a trust fund outside the State Treasury. On or
14before the 25th day of each calendar month, the State
15Department of Revenue shall prepare and certify to the
16Comptroller of the State of Illinois and to the Authority (i)
17the amount of taxes collected in each County other than Cook
18County in the metropolitan region, (ii) the amount of taxes
19collected within the City of Chicago, and (iii) the amount
20collected in that portion of Cook County outside of Chicago,
21each amount less the amount necessary for the payment of
22refunds to taxpayers located in those areas described in items
23(i), (ii), and (iii). Within 10 days after receipt by the
24Comptroller of the certification of the amounts, the
25Comptroller shall cause an order to be drawn for the payment of
26two-thirds of the amounts certified in item (i) of this

 

 

HB4076- 380 -LRB100 13312 HLH 27839 b

1subsection to the Authority and one-third of the amounts
2certified in item (i) of this subsection to the respective
3counties other than Cook County and the amount certified in
4items (ii) and (iii) of this subsection to the Authority.
5    In addition to the disbursement required by the preceding
6paragraph, an allocation shall be made in July 1991 and each
7year thereafter to the Regional Transportation Authority. The
8allocation shall be made in an amount equal to the average
9monthly distribution during the preceding calendar year
10(excluding the 2 months of lowest receipts) and the allocation
11shall include the amount of average monthly distribution from
12the Regional Transportation Authority Occupation and Use Tax
13Replacement Fund. The distribution made in July 1992 and each
14year thereafter under this paragraph and the preceding
15paragraph shall be reduced by the amount allocated and
16disbursed under this paragraph in the preceding calendar year.
17The Department of Revenue shall prepare and certify to the
18Comptroller for disbursement the allocations made in
19accordance with this paragraph.
20    (o) Failure to adopt a budget ordinance or otherwise to
21comply with Section 4.01 of this Act or to adopt a Five-year
22Capital Program or otherwise to comply with paragraph (b) of
23Section 2.01 of this Act shall not affect the validity of any
24tax imposed by the Authority otherwise in conformity with law.
25    (p) At no time shall a public transportation tax or motor
26vehicle parking tax authorized under paragraphs (b), (c) and

 

 

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1(d) of this Section be in effect at the same time as any
2retailers' occupation, use or service occupation tax
3authorized under paragraphs (e), (f) and (g) of this Section is
4in effect.
5    Any taxes imposed under the authority provided in
6paragraphs (b), (c) and (d) shall remain in effect only until
7the time as any tax authorized by paragraphs (e), (f) or (g) of
8this Section are imposed and becomes effective. Once any tax
9authorized by paragraphs (e), (f) or (g) is imposed the Board
10may not reimpose taxes as authorized in paragraphs (b), (c) and
11(d) of the Section unless any tax authorized by paragraphs (e),
12(f) or (g) of this Section becomes ineffective by means other
13than an ordinance of the Board.
14    (q) Any existing rights, remedies and obligations
15(including enforcement by the Regional Transportation
16Authority) arising under any tax imposed under paragraphs (b),
17(c) or (d) of this Section shall not be affected by the
18imposition of a tax under paragraphs (e), (f) or (g) of this
19Section.
20(Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15;
2199-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
 
22    (70 ILCS 3615/4.03.3)
23    Sec. 4.03.3. Distribution of Revenues. This Section
24applies only after the Department begins administering and
25enforcing an increased tax under Section 4.03(m) as authorized

 

 

HB4076- 382 -LRB100 13312 HLH 27839 b

1by this amendatory Act of the 95th General Assembly. After
2providing for payment of its obligations with respect to bonds
3and notes issued under the provisions of Section 4.04 and
4obligations related to those bonds and notes, the Authority
5shall disburse the remaining proceeds from taxes it has
6received from the Department of Revenue under this Article IV
7and the remaining proceeds it has received from the State under
8Section 4.09(a) as follows:
9    (a) With respect to taxes imposed by the Authority under
10Section 4.03, after withholding 15% of 80% of the receipts from
11those taxes collected in Cook County at a rate of 1.25%, 15% of
1275% of the receipts from those taxes collected in Cook County
13at the rate of 1%, 15% of one-half of the receipts from those
14taxes collected in DuPage, Kane, Lake, McHenry, and Will
15Counties, and 15% of money received by the Authority from the
16Regional Transportation Authority Occupation and Use Tax
17Replacement Fund or from the Regional Transportation Authority
18tax fund created in Section 4.03(n), the Board shall allocate
19the proceeds and money remaining to the Service Boards as
20follows:
21        (1) an amount equal to (i) 85% of 80% of the receipts
22    from those taxes collected within the City of Chicago at a
23    rate of 1.25%, (ii) 85% of 75% of the receipts from those
24    taxes collected in the City of Chicago at the rate of 1%,
25    and (iii) 85% of the money received by the Authority on
26    account of transfers to the Regional Transportation

 

 

HB4076- 383 -LRB100 13312 HLH 27839 b

1    Authority Occupation and Use Tax Replacement Fund or to the
2    Regional Transportation Authority tax fund created in
3    Section 4.03(n) from the County and Mass Transit District
4    Fund attributable to retail sales within the City of
5    Chicago shall be allocated to the Chicago Transit
6    Authority;
7        (2) an amount equal to (i) 85% of 80% of the receipts
8    from those taxes collected within Cook County outside of
9    the City of Chicago at a rate of 1.25%, (ii) 85% of 75% of
10    the receipts from those taxes collected within Cook County
11    outside the City of Chicago at a rate of 1%, and (iii) 85%
12    of the money received by the Authority on account of
13    transfers to the Regional Transportation Authority
14    Occupation and Use Tax Replacement Fund or to the Regional
15    Transportation Authority tax fund created in Section
16    4.03(n) from the County and Mass Transit District Fund
17    attributable to retail sales within Cook County outside of
18    the City of Chicago shall be allocated 30% to the Chicago
19    Transit Authority, 55% to the Commuter Rail Board, and 15%
20    to the Suburban Bus Board; and
21        (3) an amount equal to 85% of one-half of the receipts
22    from the taxes collected within the Counties of DuPage,
23    Kane, Lake, McHenry, and Will shall be allocated 70% to the
24    Commuter Rail Board and 30% to the Suburban Bus Board.
25    (b) Moneys received by the Authority on account of
26transfers to the Regional Transportation Authority Occupation

 

 

HB4076- 384 -LRB100 13312 HLH 27839 b

1and Use Tax Replacement Fund from the State and Local Sales Tax
2Reform Fund shall be allocated among the Authority and the
3Service Boards as follows: 15% of such moneys shall be retained
4by the Authority and the remaining 85% shall be transferred to
5the Service Boards as soon as may be practicable after the
6Authority receives payment. Moneys which are distributable to
7the Service Boards pursuant to the preceding sentence shall be
8allocated among the Service Boards on the basis of each Service
9Board's distribution ratio. The term "distribution ratio"
10means, for purposes of this subsection (b), the ratio of the
11total amount distributed to a Service Board pursuant to
12subsection (a) of Section 4.03.3 for the immediately preceding
13calendar year to the total amount distributed to all of the
14Service Boards pursuant to subsection (a) of Section 4.03.3 for
15the immediately preceding calendar year.
16    (c)(i) 20% of the receipts from those taxes collected in
17Cook County under Section 4.03 at the rate of 1.25%, (ii) 25%
18of the receipts from those taxes collected in Cook County under
19Section 4.03 at the rate of 1%, (iii) 50% of the receipts from
20those taxes collected in DuPage, Kane, Lake, McHenry, and Will
21Counties under Section 4.03, and (iv) amounts received from the
22State under Section 4.09 (a)(2) and items (i), (ii), and (iii)
23of Section 4.09 (a)(3) shall be allocated as follows: the
24amount required to be deposited into the ADA Paratransit Fund
25described in Section 2.01d, the amount required to be deposited
26into the Suburban Community Mobility Fund described in Section

 

 

HB4076- 385 -LRB100 13312 HLH 27839 b

12.01e, and the amount required to be deposited into the
2Innovation, Coordination and Enhancement Fund described in
3Section 2.01c, and the balance shall be allocated 48% to the
4Chicago Transit Authority, 39% to the Commuter Rail Board, and
513% to the Suburban Bus Board.
6    (d) Amounts received from the State under Section 4.09
7(a)(3)(iv) shall be distributed 100% to the Chicago Transit
8Authority.
9    (e) With respect to those taxes collected in DuPage, Kane,
10Lake, McHenry, and Will Counties and paid directly to the
11counties under Section 4.03, the County Board of each county
12shall use those amounts to fund operating and capital costs of
13public safety and public transportation services or facilities
14or to fund operating, capital, right-of-way, construction, and
15maintenance costs of other transportation purposes, including
16road, bridge, public safety, and transit purposes intended to
17improve mobility or reduce congestion in the county. The
18receipt of funding by such counties pursuant to this paragraph
19shall not be used as the basis for reducing any funds that such
20counties would otherwise have received from the State of
21Illinois, any agency or instrumentality thereof, the
22Authority, or the Service Boards.
23    (f) The Authority by ordinance adopted by 12 of its then
24Directors shall apportion to the Service Boards funds provided
25by the State of Illinois under Section 4.09(a)(1) as it shall
26determine and shall make payment of the amounts to each Service

 

 

HB4076- 386 -LRB100 13312 HLH 27839 b

1Board as soon as may be practicable upon their receipt provided
2the Authority has adopted a balanced budget as required by
3Section 4.01 and further provided the Service Board is in
4compliance with the requirements in Section 4.11.
5    (g) Beginning January 1, 2009, before making any payments,
6transfers, or expenditures under this Section to a Service
7Board, the Authority must first comply with Section 4.02a or
84.02b of this Act, whichever may be applicable.
9    (h) Moneys may be appropriated from the Public
10Transportation Fund to the Office of the Executive Inspector
11General for the costs incurred by the Executive Inspector
12General while serving as the inspector general for the
13Authority and each of the Service Boards. Beginning December
1431, 2012, and each year thereafter, the Office of the Executive
15Inspector General shall annually report to the General Assembly
16the expenses incurred while serving as the inspector general
17for the Authority and each of the Service Boards.
18(Source: P.A. 97-399, eff. 8-16-11; 97-641, eff. 12-19-11.)
 
19    Section 75. The Water Commission Act of 1985 is amended by
20changing Section 4 as follows:
 
21    (70 ILCS 3720/4)  (from Ch. 111 2/3, par. 254)
22    Sec. 4. Taxes.
23    (a) The board of commissioners of any county water
24commission may, by ordinance, impose throughout the territory

 

 

HB4076- 387 -LRB100 13312 HLH 27839 b

1of the commission any or all of the taxes provided in this
2Section for its corporate purposes. However, no county water
3commission may impose any such tax unless the commission
4certifies the proposition of imposing the tax to the proper
5election officials, who shall submit the proposition to the
6voters residing in the territory at an election in accordance
7with the general election law, and the proposition has been
8approved by a majority of those voting on the proposition.
9    The proposition shall be in the form provided in Section 5
10or shall be substantially in the following form:
11-------------------------------------------------------------
12    Shall the (insert corporate
13name of county water commission)           YES
14impose (state type of tax or         ------------------------
15taxes to be imposed) at the                NO
16rate of 1/4%?
17-------------------------------------------------------------
18    Taxes imposed under this Section and civil penalties
19imposed incident thereto shall be collected and enforced by the
20State Department of Revenue. The Department shall have the
21power to administer and enforce the taxes and to determine all
22rights for refunds for erroneous payments of the taxes.
23    (b) The board of commissioners may impose a County Water
24Commission Retailers' Occupation Tax upon all persons engaged
25in the business of selling tangible personal property at retail
26in the territory of the commission at a rate of 1/4% of the

 

 

HB4076- 388 -LRB100 13312 HLH 27839 b

1gross receipts from the sales made in the course of such
2business within the territory. The tax imposed under this
3paragraph and all civil penalties that may be assessed as an
4incident thereof shall be collected and enforced by the State
5Department of Revenue. The Department shall have full power to
6administer and enforce this paragraph; to collect all taxes and
7penalties due hereunder; to dispose of taxes and penalties so
8collected in the manner hereinafter provided; and to determine
9all rights to credit memoranda arising on account of the
10erroneous payment of tax or penalty hereunder. In the
11administration of, and compliance with, this paragraph, the
12Department and persons who are subject to this paragraph shall
13have the same rights, remedies, privileges, immunities, powers
14and duties, and be subject to the same conditions,
15restrictions, limitations, penalties, exclusions, exemptions
16and definitions of terms, and employ the same modes of
17procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
181e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
19therein other than the State rate of tax except that food for
20human consumption that is to be consumed off the premises where
21it is sold (other than alcoholic beverages, soft drinks, and
22food that has been prepared for immediate consumption) and
23prescription and nonprescription medicine, drugs, medical
24appliances and insulin, urine testing materials, syringes, and
25needles used by diabetics, for human use, shall not be subject
26to tax hereunder), 2c, 3 (except as to the disposition of taxes

 

 

HB4076- 389 -LRB100 13312 HLH 27839 b

1and penalties collected, and except that the retailer's
2discount is not allowed for taxes paid on aviation fuel sold on
3or after December 1, 2017), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
45h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and
513 of the Retailers' Occupation Tax Act and Section 3-7 of the
6Uniform Penalty and Interest Act, as fully as if those
7provisions were set forth herein.
8    Persons subject to any tax imposed under the authority
9granted in this paragraph may reimburse themselves for their
10seller's tax liability hereunder by separately stating the tax
11as an additional charge, which charge may be stated in
12combination, in a single amount, with State taxes that sellers
13are required to collect under the Use Tax Act and under
14subsection (e) of Section 4.03 of the Regional Transportation
15Authority Act, in accordance with such bracket schedules as the
16Department may prescribe.
17    Whenever the Department determines that a refund should be
18made under this paragraph to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the warrant to be drawn for the
21amount specified, and to the person named, in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of a county water commission tax fund established
24under paragraph (g) of this Section.
25    For the purpose of determining whether a tax authorized
26under this paragraph is applicable, a retail sale by a producer

 

 

HB4076- 390 -LRB100 13312 HLH 27839 b

1of coal or other mineral mined in Illinois is a sale at retail
2at the place where the coal or other mineral mined in Illinois
3is extracted from the earth. This paragraph does not apply to
4coal or other mineral when it is delivered or shipped by the
5seller to the purchaser at a point outside Illinois so that the
6sale is exempt under the Federal Constitution as a sale in
7interstate or foreign commerce.
8    If a tax is imposed under this subsection (b) a tax shall
9also be imposed under subsections (c) and (d) of this Section.
10    No tax shall be imposed or collected under this subsection
11on the sale of a motor vehicle in this State to a resident of
12another state if that motor vehicle will not be titled in this
13State.
14    Nothing in this paragraph shall be construed to authorize a
15county water commission to impose a tax upon the privilege of
16engaging in any business which under the Constitution of the
17United States may not be made the subject of taxation by this
18State.
19    (c) If a tax has been imposed under subsection (b), a
20County Water Commission Service Occupation Tax shall also be
21imposed upon all persons engaged, in the territory of the
22commission, in the business of making sales of service, who, as
23an incident to making the sales of service, transfer tangible
24personal property within the territory. The tax rate shall be
251/4% of the selling price of tangible personal property so
26transferred within the territory. The tax imposed under this

 

 

HB4076- 391 -LRB100 13312 HLH 27839 b

1paragraph and all civil penalties that may be assessed as an
2incident thereof shall be collected and enforced by the State
3Department of Revenue. The Department shall have full power to
4administer and enforce this paragraph; to collect all taxes and
5penalties due hereunder; to dispose of taxes and penalties so
6collected in the manner hereinafter provided; and to determine
7all rights to credit memoranda arising on account of the
8erroneous payment of tax or penalty hereunder. In the
9administration of, and compliance with, this paragraph, the
10Department and persons who are subject to this paragraph shall
11have the same rights, remedies, privileges, immunities, powers
12and duties, and be subject to the same conditions,
13restrictions, limitations, penalties, exclusions, exemptions
14and definitions of terms, and employ the same modes of
15procedure, as are prescribed in Sections 1a-1, 2 (except that
16the reference to State in the definition of supplier
17maintaining a place of business in this State shall mean the
18territory of the commission), 2a, 3 through 3-50 (in respect to
19all provisions therein other than the State rate of tax except
20that food for human consumption that is to be consumed off the
21premises where it is sold (other than alcoholic beverages, soft
22drinks, and food that has been prepared for immediate
23consumption) and prescription and nonprescription medicines,
24drugs, medical appliances and insulin, urine testing
25materials, syringes, and needles used by diabetics, for human
26use, shall not be subject to tax hereunder), 4 (except that the

 

 

HB4076- 392 -LRB100 13312 HLH 27839 b

1reference to the State shall be to the territory of the
2commission), 5, 7, 8 (except that the jurisdiction to which the
3tax shall be a debt to the extent indicated in that Section 8
4shall be the commission), 9 (except as to the disposition of
5taxes and penalties collected and except that the returned
6merchandise credit for this tax may not be taken against any
7State tax, and except that the retailer's discount is not
8allowed for taxes paid on aviation fuel sold on or after
9December 1, 2017), 10, 11, 12 (except the reference therein to
10Section 2b of the Retailers' Occupation Tax Act), 13 (except
11that any reference to the State shall mean the territory of the
12commission), the first paragraph of Section 15, 15.5, 16, 17,
1318, 19 and 20 of the Service Occupation Tax Act as fully as if
14those provisions were set forth herein.
15    Persons subject to any tax imposed under the authority
16granted in this paragraph may reimburse themselves for their
17serviceman's tax liability hereunder by separately stating the
18tax as an additional charge, which charge may be stated in
19combination, in a single amount, with State tax that servicemen
20are authorized to collect under the Service Use Tax Act, and
21any tax for which servicemen may be liable under subsection (f)
22of Section 4.03 of the Regional Transportation Authority Act,
23in accordance with such bracket schedules as the Department may
24prescribe.
25    Whenever the Department determines that a refund should be
26made under this paragraph to a claimant instead of issuing a

 

 

HB4076- 393 -LRB100 13312 HLH 27839 b

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of a county water commission tax fund established
6under paragraph (g) of this Section.
7    Nothing in this paragraph shall be construed to authorize a
8county water commission to impose a tax upon the privilege of
9engaging in any business which under the Constitution of the
10United States may not be made the subject of taxation by the
11State.
12    (d) If a tax has been imposed under subsection (b), a tax
13shall also imposed upon the privilege of using, in the
14territory of the commission, any item of tangible personal
15property that is purchased outside the territory at retail from
16a retailer, and that is titled or registered with an agency of
17this State's government, at a rate of 1/4% of the selling price
18of the tangible personal property within the territory, as
19"selling price" is defined in the Use Tax Act. The tax shall be
20collected from persons whose Illinois address for titling or
21registration purposes is given as being in the territory. The
22tax shall be collected by the Department of Revenue for a
23county water commission. The tax must be paid to the State, or
24an exemption determination must be obtained from the Department
25of Revenue, before the title or certificate of registration for
26the property may be issued. The tax or proof of exemption may

 

 

HB4076- 394 -LRB100 13312 HLH 27839 b

1be transmitted to the Department by way of the State agency
2with which, or the State officer with whom, the tangible
3personal property must be titled or registered if the
4Department and the State agency or State officer determine that
5this procedure will expedite the processing of applications for
6title or registration.
7    The Department shall have full power to administer and
8enforce this paragraph; to collect all taxes, penalties and
9interest due hereunder; to dispose of taxes, penalties and
10interest so collected in the manner hereinafter provided; and
11to determine all rights to credit memoranda or refunds arising
12on account of the erroneous payment of tax, penalty or interest
13hereunder. In the administration of, and compliance with this
14paragraph, the Department and persons who are subject to this
15paragraph shall have the same rights, remedies, privileges,
16immunities, powers and duties, and be subject to the same
17conditions, restrictions, limitations, penalties, exclusions,
18exemptions and definitions of terms and employ the same modes
19of procedure, as are prescribed in Sections 2 (except the
20definition of "retailer maintaining a place of business in this
21State"), 3 through 3-80 (except provisions pertaining to the
22State rate of tax, and except provisions concerning collection
23or refunding of the tax by retailers, and except that food for
24human consumption that is to be consumed off the premises where
25it is sold (other than alcoholic beverages, soft drinks, and
26food that has been prepared for immediate consumption) and

 

 

HB4076- 395 -LRB100 13312 HLH 27839 b

1prescription and nonprescription medicines, drugs, medical
2appliances and insulin, urine testing materials, syringes, and
3needles used by diabetics, for human use, shall not be subject
4to tax hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the
5portions pertaining to claims by retailers and except the last
6paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act
7and Section 3-7 of the Uniform Penalty and Interest Act that
8are not inconsistent with this paragraph, as fully as if those
9provisions were set forth herein.
10    Whenever the Department determines that a refund should be
11made under this paragraph to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the order to be drawn for the
14amount specified, and to the person named, in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of a county water commission tax fund established
17under paragraph (g) of this Section.
18    (e) A certificate of registration issued by the State
19Department of Revenue to a retailer under the Retailers'
20Occupation Tax Act or under the Service Occupation Tax Act
21shall permit the registrant to engage in a business that is
22taxed under the tax imposed under paragraphs (b), (c) or (d) of
23this Section and no additional registration shall be required
24under the tax. A certificate issued under the Use Tax Act or
25the Service Use Tax Act shall be applicable with regard to any
26tax imposed under paragraph (c) of this Section.

 

 

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1    (f) Any ordinance imposing or discontinuing any tax under
2this Section shall be adopted and a certified copy thereof
3filed with the Department on or before June 1, whereupon the
4Department of Revenue shall proceed to administer and enforce
5this Section on behalf of the county water commission as of
6September 1 next following the adoption and filing. Beginning
7January 1, 1992, an ordinance or resolution imposing or
8discontinuing the tax hereunder shall be adopted and a
9certified copy thereof filed with the Department on or before
10the first day of July, whereupon the Department shall proceed
11to administer and enforce this Section as of the first day of
12October next following such adoption and filing. Beginning
13January 1, 1993, an ordinance or resolution imposing or
14discontinuing the tax hereunder shall be adopted and a
15certified copy thereof filed with the Department on or before
16the first day of October, whereupon the Department shall
17proceed to administer and enforce this Section as of the first
18day of January next following such adoption and filing.
19    (g) The State Department of Revenue shall, upon collecting
20any taxes as provided in this Section, pay the taxes over to
21the State Treasurer as trustee for the commission. The taxes
22shall be held in a trust fund outside the State Treasury.
23    As soon as possible after the first day of each month,
24beginning January 1, 2011, upon certification of the Department
25of Revenue, the Comptroller shall order transferred, and the
26Treasurer shall transfer, to the STAR Bonds Revenue Fund the

 

 

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1local sales tax increment, as defined in the Innovation
2Development and Economy Act, collected under this Section
3during the second preceding calendar month for sales within a
4STAR bond district.
5    After the monthly transfer to the STAR Bonds Revenue Fund,
6on or before the 25th day of each calendar month, the State
7Department of Revenue shall prepare and certify to the
8Comptroller of the State of Illinois the amount to be paid to
9the commission, which shall be the amount (not including credit
10memoranda) collected under this Section during the second
11preceding calendar month by the Department plus an amount the
12Department determines is necessary to offset any amounts that
13were erroneously paid to a different taxing body, and not
14including any amount equal to the amount of refunds made during
15the second preceding calendar month by the Department on behalf
16of the commission, and not including any amount that the
17Department determines is necessary to offset any amounts that
18were payable to a different taxing body but were erroneously
19paid to the commission, and less any amounts that are
20transferred to the STAR Bonds Revenue Fund. Within 10 days
21after receipt by the Comptroller of the certification of the
22amount to be paid to the commission, the Comptroller shall
23cause an order to be drawn for the payment for the amount in
24accordance with the direction in the certification.
25    (h) Beginning June 1, 2016, any tax imposed pursuant to
26this Section may no longer be imposed or collected, unless a

 

 

HB4076- 398 -LRB100 13312 HLH 27839 b

1continuation of the tax is approved by the voters at a
2referendum as set forth in this Section.
3(Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15;
499-642, eff. 7-28-16.)
 
5    Section 80. The Environmental Impact Fee Law is amended by
6changing Sections 315 and 320 as follows:
 
7    (415 ILCS 125/315)
8    (Section scheduled to be repealed on January 1, 2025)
9    Sec. 315. Fee on receivers of fuel for sale or use;
10collection and reporting. A person that is required to pay the
11fee imposed by this Law shall pay the fee to the Department by
12return showing all fuel purchased, acquired, or received and
13sold, distributed or used during the preceding calendar month,
14including losses of fuel as the result of evaporation or
15shrinkage due to temperature variations, and such other
16reasonable information as the Department may require. Losses of
17fuel as the result of evaporation or shrinkage due to
18temperature variations may not exceed 1% of the total gallons
19in storage at the beginning of the month, plus the receipts of
20gallonage during the month, minus the gallonage remaining in
21storage at the end of the month. Any loss reported that is in
22excess of this amount shall be subject to the fee imposed by
23Section 310 of this Law. On and after July 1, 2001, for each
246-month period January through June, net losses of fuel (for

 

 

HB4076- 399 -LRB100 13312 HLH 27839 b

1each category of fuel that is required to be reported on a
2return) as the result of evaporation or shrinkage due to
3temperature variations may not exceed 1% of the total gallons
4in storage at the beginning of each January, plus the receipts
5of gallonage each January through June, minus the gallonage
6remaining in storage at the end of each June. On and after July
71, 2001, for each 6-month period July through December, net
8losses of fuel (for each category of fuel that is required to
9be reported on a return) as the result of evaporation or
10shrinkage due to temperature variations may not exceed 1% of
11the total gallons in storage at the beginning of each July,
12plus the receipts of gallonage each July through December,
13minus the gallonage remaining in storage at the end of each
14December. Any net loss reported that is in excess of this
15amount shall be subject to the fee imposed by Section 310 of
16this Law. For purposes of this Section, "net loss" means the
17number of gallons gained through temperature variations minus
18the number of gallons lost through temperature variations or
19evaporation for each of the respective 6-month periods.
20    The return shall be prescribed by the Department and shall
21be filed between the 1st and 20th days of each calendar month.
22The Department may, in its discretion, combine the return filed
23under this Law with the return filed under Section 2b of the
24Motor Fuel Tax Law. If the return is timely filed, the receiver
25may take a discount of 2% through June 30, 2003 and 1.75%
26thereafter to reimburse himself for the expenses incurred in

 

 

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1keeping records, preparing and filing returns, collecting and
2remitting the fee, and supplying data to the Department on
3request. However, the discount applies only to the amount of
4the fee payment that accompanies a return that is timely filed
5in accordance with this Section. The discount is not permitted
6on fees paid on aviation fuel sold or used on and after
7December 1, 2017. This exception for aviation fuel only applies
8for so long as the revenue use requirements of 49 U.S.C. §47017
9(b) and 49 U.S.C. §47133 are binding on the State.
10    Beginning on January 1, 2018, each retailer required or
11authorized to collect the fee imposed by this Act on aviation
12fuel at retail in this State during the preceding calendar
13month shall, instead of reporting and paying tax on aviation
14fuel as otherwise required by this Section, file an aviation
15fuel tax return with the Department, on or before the twentieth
16day of each calendar month. The requirements related to the
17return shall be as otherwise provided in this Section.
18Notwithstanding any other provisions of this Act to the
19contrary, retailers collecting fees on aviation fuel shall file
20all aviation fuel tax returns and shall make all aviation fuel
21fee payments by electronic means in the manner and form
22required by the Department. For purposes of this paragraph,
23"aviation fuel" means a product that is intended for use or
24offered for sale as fuel for an aircraft.
25(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 

 

 

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1    (415 ILCS 125/320)
2    (Section scheduled to be repealed on January 1, 2025)
3    Sec. 320. Deposit of fee receipts. Except as otherwise
4provided in this paragraph, all All money received by the
5Department under this Law shall be deposited in the Underground
6Storage Tank Fund created by Section 57.11 of the Environmental
7Protection Act. All money received for aviation fuel by the
8Department under this Law on or after December 1, 2017, shall
9be immediately paid over by the Department to the State
10Aviation Program Fund. The Department shall only pay such
11moneys into the State Aviation Program Fund under this Act for
12so long as the revenue use requirements of 49 U.S.C. §47107(b)
13and 49 U.S.C. §47133 are binding on the State. For purposes of
14this Section, "aviation fuel" means a product that is intended
15for use or offered for sale as fuel for an aircraft.
16(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14,
17eff. 7-1-97.)

 

 

HB4076- 402 -LRB100 13312 HLH 27839 b

1 INDEX
2 Statutes amended in order of appearance
3    30 ILCS 105/5.878 new
4    30 ILCS 105/5.879 new
5    30 ILCS 105/5.880 new
6    30 ILCS 105/6z-20.1 new
7    30 ILCS 105/6z-20.2 new
8    30 ILCS 105/6z-102 new
9    30 ILCS 575/2
10    35 ILCS 105/9from Ch. 120, par. 439.9
11    35 ILCS 105/19from Ch. 120, par. 439.19
12    35 ILCS 110/9from Ch. 120, par. 439.39
13    35 ILCS 110/17from Ch. 120, par. 439.47
14    35 ILCS 115/9from Ch. 120, par. 439.109
15    35 ILCS 115/17from Ch. 120, par. 439.117
16    35 ILCS 120/3from Ch. 120, par. 442
17    35 ILCS 120/6from Ch. 120, par. 445
18    35 ILCS 120/11from Ch. 120, par. 450
19    35 ILCS 505/2from Ch. 120, par. 418
20    35 ILCS 505/2bfrom Ch. 120, par. 418b
21    35 ILCS 505/8afrom Ch. 120, par. 424a
22    50 ILCS 470/10
23    50 ILCS 470/31
24    55 ILCS 5/5-1006from Ch. 34, par. 5-1006
25    55 ILCS 5/5-1006.5

 

 

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1    55 ILCS 5/5-1006.7
2    55 ILCS 5/5-1007from Ch. 34, par. 5-1007
3    55 ILCS 5/5-1008.5
4    55 ILCS 5/5-1009from Ch. 34, par. 5-1009
5    55 ILCS 5/5-1035.1from Ch. 34, par. 5-1035.1
6    55 ILCS 5/5-1184 new
7    65 ILCS 5/8-11-1from Ch. 24, par. 8-11-1
8    65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
9    65 ILCS 5/8-11-1.4from Ch. 24, par. 8-11-1.4
10    65 ILCS 5/8-11-1.6
11    65 ILCS 5/8-11-1.7
12    65 ILCS 5/8-11-5from Ch. 24, par. 8-11-5
13    65 ILCS 5/8-11-6afrom Ch. 24, par. 8-11-6a
14    65 ILCS 5/8-11-22 new
15    65 ILCS 5/11-74.3-6
16    70 ILCS 200/245-12
17    70 ILCS 750/25
18    70 ILCS 1605/30
19    70 ILCS 3610/5.01from Ch. 111 2/3, par. 355.01
20    70 ILCS 3615/4.03from Ch. 111 2/3, par. 704.03
21    70 ILCS 3615/4.03.3
22    70 ILCS 3720/4from Ch. 111 2/3, par. 254
23    415 ILCS 125/315
24    415 ILCS 125/320