HB1322 Enrolled LRB096 04192 RLJ 14236 b

1     AN ACT concerning local government.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 1. Short title. This Act may be cited as the
5 Transportation Development Partnership Act.
 
6     Section 5. Transportation Development Partnership Trust
7 Fund. The Transportation Development Partnership Trust Fund is
8 created as a trust fund in the State treasury. The State
9 Treasurer shall be the custodian of the Fund. If a county or an
10 entity created by an intergovernmental agreement between 2 or
11 more counties elects to participate under Section 5-1035.1 or
12 5-1006.5 of the Counties Code or designates funds by ordinance,
13 the Department of Revenue shall transfer to the State Treasurer
14 all or a portion of the taxes and penalties collected under the
15 Special County Retailers Occupation Tax For Public Safety or
16 Transportation and under the County Option Motor Fuel Tax or
17 the funds designated by the county or entity by ordinance into
18 the Transportation Development Partnership Trust Fund. The
19 Department of Transportation shall maintain a separate account
20 for each participating county or entity within the Fund. The
21 Department of Transportation shall administer the Fund.
22     Moneys in the Fund shall be used for transportation-related
23 projects. The Department of Transportation and participating

 

 

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1 counties or entities may, at the Secretary's discretion under
2 agency procedures, enter into an intergovernmental agreement.
3 The agreement shall at a minimum:
4         (1) Describe the project to be constructed from the
5     Department of Transportation's Multi-Year Highway
6     Improvement Program or the appropriate Metropolitan
7     Planning Organization's Transportation Improvement Program
8     for projects located with a Metropolitan Planning
9     Organization region.
10         (2) Provide that an eligible project cost a minimum of
11     $5,000,000.
12         (3) Provide that the county or entity must raise a
13     significant percentage, no less than the amount
14     contributed by the State, of required federal matching
15     funds.
16         (4) Provide that the Secretary of Transportation must
17     certify that the county or entity has transferred the
18     required moneys to the Fund and the certification shall be
19     transmitted to each county or entity no more than 30 days
20     after the final deposit is made.
21         (5) Provide for the repayment, without interest, to the
22     county or entity of the moneys contributed by the county or
23     entity to the Fund, less 10% of the aggregate funds
24     contributed as matching funds and as federal funds.
25         (6) Provide that the repayment of the moneys
26     contributed by the county or the entity shall be made by

 

 

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1     the Department of Transportation no later than 10 years
2     after the certification by the Secretary of Transportation
3     that the money has been deposited by the county or entity
4     into the Fund.
 
5     Section 10. The Counties Code is amended by changing
6 Sections 5-1006.5 and 5-1035.1 as follows:
 
7     (55 ILCS 5/5-1006.5)
8     Sec. 5-1006.5. Special County Retailers' Occupation Tax
9 For Public Safety, Public Facilities, or Transportation.
10     (a) The county board of any county may impose a tax upon
11 all persons engaged in the business of selling tangible
12 personal property, other than personal property titled or
13 registered with an agency of this State's government, at retail
14 in the county on the gross receipts from the sales made in the
15 course of business to provide revenue to be used exclusively
16 for public safety, public facility, or transportation purposes
17 in that county, if a proposition for the tax has been submitted
18 to the electors of that county and approved by a majority of
19 those voting on the question. If imposed, this tax shall be
20 imposed only in one-quarter percent increments. By resolution,
21 the county board may order the proposition to be submitted at
22 any election. If the tax is imposed for transportation purposes
23 for expenditures for public highways or as authorized under the
24 Illinois Highway Code, the county board must publish notice of

 

 

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1 the existence of its long-range highway transportation plan as
2 required or described in Section 5-301 of the Illinois Highway
3 Code and must make the plan publicly available prior to
4 approval of the ordinance or resolution imposing the tax. If
5 the tax is imposed for transportation purposes for expenditures
6 for passenger rail transportation, the county board must
7 publish notice of the existence of its long-range passenger
8 rail transportation plan and must make the plan publicly
9 available prior to approval of the ordinance or resolution
10 imposing the tax. The county clerk shall certify the question
11 to the proper election authority, who shall submit the
12 proposition at an election in accordance with the general
13 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         (2) The proposition for transportation purposes shall
22     be in substantially the following form:
23         "To pay for improvements to roads and other
24     transportation purposes, shall (name of county) be
25     authorized to impose an increase on its share of local
26     sales taxes by (insert rate)?"

 

 

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

 

 

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

 

 

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1     additional (insert amount) in sales tax for every $100 of
2     tangible personal property bought at retail. If imposed,
3     the additional tax would cease being collected at the end
4     of (insert number of years), if not terminated earlier by a
5     vote of the county board."
6         For purposes of this Section, "public facilities
7     purposes" means the acquisition, development,
8     construction, reconstruction, rehabilitation, improvement,
9     financing, architectural planning, and installation of
10     capital facilities consisting of buildings, structures,
11     and durable equipment and for the acquisition and
12     improvement of real property and interest in real property
13     required, or expected to be required, in connection with
14     the public facilities, for use by the county for the
15     furnishing of governmental services to its citizens,
16     including but not limited to museums and nursing homes.
17         The votes shall be recorded as "Yes" or "No".
18     If a majority of the electors voting on the proposition
19 vote in favor of it, the county may impose the tax. A county
20 may not submit more than one proposition authorized by this
21 Section to the electors at any one time.
22     This additional tax may not be imposed on the sales of food
23 for human consumption that is to be consumed off the premises
24 where it is sold (other than alcoholic beverages, soft drinks,
25 and food which has been prepared for immediate consumption) and
26 prescription and non-prescription medicines, drugs, medical

 

 

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1 appliances and insulin, urine testing materials, syringes, and
2 needles used by diabetics. The tax imposed by a county under
3 this Section and all civil penalties that may be assessed as an
4 incident of the tax shall be collected and enforced by the
5 Illinois Department of Revenue and deposited into a special
6 fund created for that purpose. The certificate of registration
7 that is issued by the Department to a retailer under the
8 Retailers' Occupation Tax Act shall permit the retailer to
9 engage in a business that is taxable without registering
10 separately with the Department under an ordinance or resolution
11 under this Section. The Department has full power to administer
12 and enforce this Section, to collect all taxes and penalties
13 due under this Section, to dispose of taxes and penalties so
14 collected in the manner provided in this Section, and to
15 determine all rights to credit memoranda arising on account of
16 the erroneous payment of a tax or penalty under this Section.
17 In the administration of and compliance with this Section, the
18 Department and persons who are subject to this Section shall
19 (i) have the same rights, remedies, privileges, immunities,
20 powers, and duties, (ii) be subject to the same conditions,
21 restrictions, limitations, penalties, and definitions of
22 terms, and (iii) employ the same modes of procedure as are
23 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
24 1n, 2 through 2-70 (in respect to all provisions contained in
25 those Sections other than the State rate of tax), 2a, 2b, 2c, 3
26 (except provisions relating to transaction returns and quarter

 

 

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1 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
2 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
3 the Retailers' Occupation Tax Act and Section 3-7 of the
4 Uniform Penalty and Interest Act as if those provisions were
5 set forth in this Section.
6     Persons subject to any tax imposed under the authority
7 granted in this Section may reimburse themselves for their
8 sellers' tax liability by separately stating the tax as an
9 additional charge, which charge may be stated in combination,
10 in a single amount, with State tax which sellers are required
11 to collect under the Use Tax Act, pursuant to such bracketed
12 schedules as the Department may prescribe.
13     Whenever the Department determines that a refund should be
14 made under this Section to a claimant instead of issuing a
15 credit memorandum, the Department shall notify the State
16 Comptroller, who shall cause the order to be drawn for the
17 amount specified and to the person named in the notification
18 from the Department. The refund shall be paid by the State
19 Treasurer out of the County Public Safety or Transportation
20 Retailers' Occupation Tax Fund.
21     (b) If a tax has been imposed under subsection (a), a
22 service occupation tax shall also be imposed at the same rate
23 upon all persons engaged, in the county, in the business of
24 making sales of service, who, as an incident to making those
25 sales of service, transfer tangible personal property within
26 the county as an incident to a sale of service. This tax may

 

 

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

 

 

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1 jurisdiction to which the tax shall be a debt to the extent
2 indicated in that Section 8 shall be the county), 9 (except as
3 to the disposition of taxes and penalties collected), 10, 11,
4 12 (except the reference therein to Section 2b of the
5 Retailers' Occupation Tax Act), 13 (except that any reference
6 to the State shall mean the county), Section 15, 16, 17, 18, 19
7 and 20 of the Service Occupation Tax Act and Section 3-7 of the
8 Uniform Penalty and Interest Act, as fully as if those
9 provisions were set forth herein.
10     Persons subject to any tax imposed under the authority
11 granted in this subsection may reimburse themselves for their
12 serviceman's tax liability by separately stating the tax as an
13 additional charge, which charge may be stated in combination,
14 in a single amount, with State tax that servicemen are
15 authorized to collect under the Service Use Tax Act, in
16 accordance with such bracket schedules as the Department may
17 prescribe.
18     Whenever the Department determines that a refund should be
19 made under this subsection to a claimant instead of issuing a
20 credit memorandum, the Department shall notify the State
21 Comptroller, who shall cause the warrant to be drawn for the
22 amount specified, and to the person named, in the notification
23 from the Department. The refund shall be paid by the State
24 Treasurer out of the County Public Safety or Transportation
25 Retailers' Occupation Fund.
26     Nothing in this subsection shall be construed to authorize

 

 

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1 the county to impose a tax upon the privilege of engaging in
2 any business which under the Constitution of the United States
3 may not be made the subject of taxation by the State.
4     (c) The Department shall immediately pay over to the State
5 Treasurer, ex officio, as trustee, all taxes and penalties
6 collected under this Section to be deposited into the County
7 Public Safety or Transportation Retailers' Occupation Tax
8 Fund, which shall be an unappropriated trust fund held outside
9 of the State treasury. On or before the 25th day of each
10 calendar month, the Department shall prepare and certify to the
11 Comptroller the disbursement of stated sums of money to the
12 counties from which retailers have paid taxes or penalties to
13 the Department during the second preceding calendar month. The
14 amount to be paid to each county, and deposited by the county
15 into its special fund created for the purposes of this Section,
16 shall be the amount (not including credit memoranda) collected
17 under this Section during the second preceding calendar month
18 by the Department plus an amount the Department determines is
19 necessary to offset any amounts that were erroneously paid to a
20 different taxing body, and not including (i) an amount equal to
21 the amount of refunds made during the second preceding calendar
22 month by the Department on behalf of the county and (ii) any
23 amount that the Department determines is necessary to offset
24 any amounts that were payable to a different taxing body but
25 were erroneously paid to the county. Within 10 days after
26 receipt by the Comptroller of the disbursement certification to

 

 

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1 the counties provided for in this Section to be given to the
2 Comptroller by the Department, the Comptroller shall cause the
3 orders to be drawn for the respective amounts in accordance
4 with directions contained in the certification.
5     In addition to the disbursement required by the preceding
6 paragraph, an allocation shall be made in March of each year to
7 each county that received more than $500,000 in disbursements
8 under the preceding paragraph in the preceding calendar year.
9 The allocation shall be in an amount equal to the average
10 monthly distribution made to each such county under the
11 preceding paragraph during the preceding calendar year
12 (excluding the 2 months of highest receipts). The distribution
13 made in March of each year subsequent to the year in which an
14 allocation was made pursuant to this paragraph and the
15 preceding paragraph shall be reduced by the amount allocated
16 and disbursed under this paragraph in the preceding calendar
17 year. The Department shall prepare and certify to the
18 Comptroller for disbursement the allocations made in
19 accordance with this paragraph.
20     A county may direct, by ordinance, that all or a portion of
21 the taxes and penalties collected under the Special County
22 Retailers' Occupation Tax For Public Safety or Transportation
23 be deposited into the Transportation Development Partnership
24 Trust Fund.
25     (d) For the purpose of determining the local governmental
26 unit whose tax is applicable, a retail sale by a producer of

 

 

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1 coal or another mineral mined in Illinois is a sale at retail
2 at the place where the coal or other mineral mined in Illinois
3 is extracted from the earth. This paragraph does not apply to
4 coal or another mineral when it is delivered or shipped by the
5 seller to the purchaser at a point outside Illinois so that the
6 sale is exempt under the United States Constitution as a sale
7 in interstate or foreign commerce.
8     (e) Nothing in this Section shall be construed to authorize
9 a county to impose a tax upon the privilege of engaging in any
10 business that under the Constitution of the United States may
11 not be made the subject of taxation by this State.
12     (e-5) If a county imposes a tax under this Section, the
13 county board may, by ordinance, discontinue or lower the rate
14 of the tax. If the county board lowers the tax rate or
15 discontinues the tax, a referendum must be held in accordance
16 with subsection (a) of this Section in order to increase the
17 rate of the tax or to reimpose the discontinued tax.
18     (f) Beginning April 1, 1998, the results of any election
19 authorizing a proposition to impose a tax under this Section or
20 effecting a change in the rate of tax, or any ordinance
21 lowering the rate or discontinuing the tax, shall be certified
22 by the county clerk and filed with the Illinois Department of
23 Revenue either (i) on or before the first day of April,
24 whereupon the Department shall proceed to administer and
25 enforce the tax as of the first day of July next following the
26 filing; or (ii) on or before the first day of October,

 

 

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1 whereupon the Department shall proceed to administer and
2 enforce the tax as of the first day of January next following
3 the filing.
4     (g) When certifying the amount of a monthly disbursement to
5 a county under this Section, the Department shall increase or
6 decrease the amounts by an amount necessary to offset any
7 miscalculation of previous disbursements. The offset amount
8 shall be the amount erroneously disbursed within the previous 6
9 months from the time a miscalculation is discovered.
10     (h) This Section may be cited as the "Special County
11 Occupation Tax For Public Safety, Public Facilities, or
12 Transportation Law".
13     (i) For purposes of this Section, "public safety" includes,
14 but is not limited to, crime prevention, detention, fire
15 fighting, police, medical, ambulance, or other emergency
16 services. For the purposes of this Section, "transportation"
17 includes, but is not limited to, the construction, maintenance,
18 operation, and improvement of public highways, any other
19 purpose for which a county may expend funds under the Illinois
20 Highway Code, and passenger rail transportation. For the
21 purposes of this Section, "public facilities purposes"
22 includes, but is not limited to, the acquisition, development,
23 construction, reconstruction, rehabilitation, improvement,
24 financing, architectural planning, and installation of capital
25 facilities consisting of buildings, structures, and durable
26 equipment and for the acquisition and improvement of real

 

 

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1 property and interest in real property required, or expected to
2 be required, in connection with the public facilities, for use
3 by the county for the furnishing of governmental services to
4 its citizens, including but not limited to museums and nursing
5 homes.
6     (j) The Department may promulgate rules to implement this
7 amendatory Act of the 95th General Assembly only to the extent
8 necessary to apply the existing rules for the Special County
9 Retailers' Occupation Tax for Public Safety to this new purpose
10 for public facilities.
11 (Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08;
12 95-1002, eff. 11-20-08.)
 
13     (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
14     Sec. 5-1035.1. County Motor Fuel Tax Law. The county board
15 of the counties of DuPage, Kane and McHenry may, by an
16 ordinance or resolution adopted by an affirmative vote of a
17 majority of the members elected or appointed to the county
18 board, impose a tax upon all persons engaged in the county in
19 the business of selling motor fuel, as now or hereafter defined
20 in the Motor Fuel Tax Law, at retail for the operation of motor
21 vehicles upon public highways or for the operation of
22 recreational watercraft upon waterways. Kane County may exempt
23 diesel fuel from the tax imposed pursuant to this Section. The
24 tax may be imposed, in half-cent increments, at a rate not
25 exceeding 4 cents per gallon of motor fuel sold at retail

 

 

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1 within the county for the purpose of use or consumption and not
2 for the purpose of resale. The proceeds from the tax shall be
3 used by the county solely for the purpose of operating,
4 constructing and improving public highways and waterways, and
5 acquiring real property and right-of-ways for public highways
6 and waterways within the county imposing the tax.
7     A tax imposed pursuant to this Section, and all civil
8 penalties that may be assessed as an incident thereof, shall be
9 administered, collected and enforced by the Illinois
10 Department of Revenue in the same manner as the tax imposed
11 under the Retailers' Occupation Tax Act, as now or hereafter
12 amended, insofar as may be practicable; except that in the
13 event of a conflict with the provisions of this Section, this
14 Section shall control. The Department of Revenue shall have
15 full power: to administer and enforce this Section; to collect
16 all taxes and penalties due hereunder; to dispose of taxes and
17 penalties so collected in the manner hereinafter provided; and
18 to determine all rights to credit memoranda arising on account
19 of the erroneous payment of tax or penalty hereunder.
20     Whenever the Department determines that a refund shall be
21 made under this Section to a claimant instead of issuing a
22 credit memorandum, the Department shall notify the State
23 Comptroller, who shall cause the order to be drawn for the
24 amount specified, and to the person named, in the notification
25 from the Department. The refund shall be paid by the State
26 Treasurer out of the County Option Motor Fuel Tax Fund.

 

 

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1     The Department shall forthwith pay over to the State
2 Treasurer, ex-officio, as trustee, all taxes and penalties
3 collected hereunder, which shall be deposited into the County
4 Option Motor Fuel Tax Fund, a special fund in the State
5 Treasury which is hereby created. On or before the 25th day of
6 each calendar month, the Department shall prepare and certify
7 to the State Comptroller the disbursement of stated sums of
8 money to named counties for which taxpayers have paid taxes or
9 penalties hereunder to the Department during the second
10 preceding calendar month. The amount to be paid to each county
11 shall be the amount (not including credit memoranda) collected
12 hereunder from retailers within the county during the second
13 preceding calendar month by the Department, but not including
14 an amount equal to the amount of refunds made during the second
15 preceding calendar month by the Department on behalf of the
16 county; less the amount expended during the second preceding
17 month by the Department pursuant to appropriation from the
18 County Option Motor Fuel Tax Fund for the administration and
19 enforcement of this Section, which appropriation shall not
20 exceed $200,000 for fiscal year 1990 and, for each year
21 thereafter, shall not exceed 2% of the amount deposited into
22 the County Option Motor Fuel Tax Fund during the preceding
23 fiscal year.
24     A county may direct, by ordinance, that all or a portion of
25 the taxes and penalties collected under the County Option Motor
26 Fuel Tax shall be deposited into the Transportation Development

 

 

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1 Partnership Trust Fund.
2     Nothing in this Section shall be construed to authorize a
3 county to impose a tax upon the privilege of engaging in any
4 business which under the Constitution of the United States may
5 not be made the subject of taxation by this State.
6     An ordinance or resolution imposing a tax hereunder or
7 effecting a change in the rate thereof shall be effective on
8 the first day of the second calendar month next following the
9 month in which the ordinance or resolution is adopted and a
10 certified copy thereof is filed with the Department of Revenue,
11 whereupon the Department of Revenue shall proceed to administer
12 and enforce this Section on behalf of the county as of the
13 effective date of the ordinance or resolution. Upon a change in
14 rate of a tax levied hereunder, or upon the discontinuance of
15 the tax, the county board of the county shall, on or not later
16 than 5 days after the effective date of the ordinance or
17 resolution discontinuing the tax or effecting a change in rate,
18 transmit to the Department of Revenue a certified copy of the
19 ordinance or resolution effecting the change or
20 discontinuance.
21     This Section shall be known and may be cited as the County
22 Motor Fuel Tax Law.
23 (Source: P.A. 86-1028; 87-289.)
 
24     Section 99. Effective date. This Act takes effect upon
25 becoming law.