Sen. Pamela J. Althoff

Filed: 5/13/2009

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 1322

2     AMENDMENT NO. ______. Amend House Bill 1322, AS AMENDED, by
3 replacing everything after the enacting clause with the
4 following:
 
5     "Section 1. Short title. This Act may be cited as the
6 Transportation Development Partnership Act.
 
7     Section 5. Transportation Development Partnership Trust
8 Fund. The Transportation Development Partnership Trust Fund is
9 created as a trust fund in the State treasury. The State
10 Treasurer shall be the custodian of the Fund. If a county or an
11 entity created by an intergovernmental agreement between 2 or
12 more counties elects to participate under Section 5-1035.1 or
13 5-1006.5 of the Counties Code or designates funds by ordinance,
14 the Department of Revenue shall transfer to the State Treasurer
15 all or a portion of the taxes and penalties collected under the
16 Special County Retailers Occupation Tax For Public Safety or

 

 

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1 Transportation and under the County Option Motor Fuel Tax or
2 the funds designated by the county or entity by ordinance into
3 the Transportation Development Partnership Trust Fund. The
4 Department of Transportation shall maintain a separate account
5 for each participating county or entity within the Fund. The
6 Department of Transportation shall administer the Fund.
7     Moneys in the Fund shall be used for transportation-related
8 projects. The Department of Transportation and participating
9 counties or entities may, at the Secretary's discretion under
10 agency procedures, enter into an intergovernmental agreement.
11 The agreement shall at a minimum:
12         (1) Describe the project to be constructed from the
13     Department of Transportation's Multi-Year Highway
14     Improvement Program or the appropriate Metropolitan
15     Planning Organization's Transportation Improvement Program
16     for projects located with a Metropolitan Planning
17     Organization region.
18         (2) Provide that an eligible project cost a minimum of
19     $5,000,000.
20         (3) Provide that the county or entity must raise a
21     significant percentage, no less than the amount
22     contributed by the State, of required federal matching
23     funds.
24         (4) Provide that the Secretary of Transportation must
25     certify that the county or entity has transferred the
26     required moneys to the Fund and the certification shall be

 

 

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1     transmitted to each county or entity no more than 30 days
2     after the final deposit is made.
3         (5) Provide for the repayment, without interest, to the
4     county or entity of the moneys contributed by the county or
5     entity to the Fund, less 10% of the aggregate funds
6     contributed as matching funds and as federal funds.
7         (6) Provide that the repayment of the moneys
8     contributed by the county or the entity shall be made by
9     the Department of Transportation no later than 10 years
10     after the certification by the Secretary of Transportation
11     that the money has been deposited by the county or entity
12     into the Fund.
 
13     Section 10. The Counties Code is amended by changing
14 Sections 5-1006.5 and 5-1035.1 as follows:
 
15     (55 ILCS 5/5-1006.5)
16     Sec. 5-1006.5. Special County Retailers' Occupation Tax
17 For Public Safety, Public Facilities, or Transportation.
18     (a) The county board of any county may impose a tax upon
19 all persons engaged in the business of selling tangible
20 personal property, other than personal property titled or
21 registered with an agency of this State's government, at retail
22 in the county on the gross receipts from the sales made in the
23 course of business to provide revenue to be used exclusively
24 for public safety, public facility, or transportation purposes

 

 

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1 in that county, if a proposition for the tax has been submitted
2 to the electors of that county and approved by a majority of
3 those voting on the question. If imposed, this tax shall be
4 imposed only in one-quarter percent increments. By resolution,
5 the county board may order the proposition to be submitted at
6 any election. If the tax is imposed for transportation purposes
7 for expenditures for public highways or as authorized under the
8 Illinois Highway Code, the county board must publish notice of
9 the existence of its long-range highway transportation plan as
10 required or described in Section 5-301 of the Illinois Highway
11 Code and must make the plan publicly available prior to
12 approval of the ordinance or resolution imposing the tax. If
13 the tax is imposed for transportation purposes for expenditures
14 for passenger rail transportation, the county board must
15 publish notice of the existence of its long-range passenger
16 rail transportation plan and must make the plan publicly
17 available prior to approval of the ordinance or resolution
18 imposing the tax. The county clerk shall certify the question
19 to the proper election authority, who shall submit the
20 proposition at an election in accordance with the general
21 election law.
22         (1) The proposition for public safety purposes shall be
23     in substantially the following form:
24         "To pay for public safety purposes, shall (name of
25     county) be authorized to impose an increase on its share of
26     local 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 public safety
11     purposes shall be in substantially the following form:
12         "To pay for public safety purposes, shall (name of
13     county) be authorized to impose an increase on its share of
14     local sales taxes by (insert rate) for a period not to
15     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 the paragraph, "public safety
25     purposes" means crime prevention, detention, fire
26     fighting, police, medical, ambulance, or other emergency

 

 

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

 

 

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

 

 

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1 vote in favor of it, the county may impose the tax. A county
2 may not submit more than one proposition authorized by this
3 Section to the electors at any one time.
4     This additional tax may not be imposed on the sales of food
5 for human consumption that is to be consumed off the premises
6 where it is sold (other than alcoholic beverages, soft drinks,
7 and food which has been prepared for immediate consumption) and
8 prescription and non-prescription medicines, drugs, medical
9 appliances and insulin, urine testing materials, syringes, and
10 needles used by diabetics. The tax imposed by a county under
11 this Section and all civil penalties that may be assessed as an
12 incident of the tax shall be collected and enforced by the
13 Illinois Department of Revenue and deposited into a special
14 fund created for that purpose. The certificate of registration
15 that is issued by the Department to a retailer under the
16 Retailers' Occupation Tax Act shall permit the retailer to
17 engage in a business that is taxable without registering
18 separately with the Department under an ordinance or resolution
19 under this Section. The Department has full power to administer
20 and enforce this Section, to collect all taxes and penalties
21 due under this Section, to dispose of taxes and penalties so
22 collected in the manner provided in this Section, and to
23 determine all rights to credit memoranda arising on account of
24 the erroneous payment of a tax or penalty under this Section.
25 In the administration of and compliance with this Section, the
26 Department and persons who are subject to this Section shall

 

 

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1 (i) have the same rights, remedies, privileges, immunities,
2 powers, and duties, (ii) be subject to the same conditions,
3 restrictions, limitations, penalties, and definitions of
4 terms, and (iii) employ the same modes of procedure as are
5 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
6 1n, 2 through 2-70 (in respect to all provisions contained in
7 those Sections other than the State rate of tax), 2a, 2b, 2c, 3
8 (except provisions relating to transaction returns and quarter
9 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
10 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
11 the Retailers' Occupation Tax Act and Section 3-7 of the
12 Uniform Penalty and Interest Act as if those provisions were
13 set forth in this Section.
14     Persons subject to any tax imposed under the authority
15 granted in this Section may reimburse themselves for their
16 sellers' tax liability by separately stating the tax as an
17 additional charge, which charge may be stated in combination,
18 in a single amount, with State tax which sellers are required
19 to collect under the Use Tax Act, pursuant to such bracketed
20 schedules as the Department may prescribe.
21     Whenever the Department determines that a refund should be
22 made under this Section to a claimant instead of issuing a
23 credit memorandum, the Department shall notify the State
24 Comptroller, who shall cause the order to be drawn for the
25 amount specified and to the person named in the notification
26 from the Department. The refund shall be paid by the State

 

 

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1 Treasurer out of the County Public Safety or Transportation
2 Retailers' Occupation Tax Fund.
3     (b) If a tax has been imposed under subsection (a), a
4 service occupation tax shall also be imposed at the same rate
5 upon all persons engaged, in the county, in the business of
6 making sales of service, who, as an incident to making those
7 sales of service, transfer tangible personal property within
8 the county as an incident to a sale of service. This tax may
9 not be imposed on sales of food for human consumption that is
10 to be consumed off the premises where it is sold (other than
11 alcoholic beverages, soft drinks, and food prepared for
12 immediate consumption) and prescription and non-prescription
13 medicines, drugs, medical appliances and insulin, urine
14 testing materials, syringes, and needles used by diabetics. The
15 tax imposed under this subsection and all civil penalties that
16 may be assessed as an incident thereof shall be collected and
17 enforced by the Department of Revenue. The Department has full
18 power to administer and enforce this subsection; to collect all
19 taxes and penalties due hereunder; to dispose of taxes and
20 penalties so collected in the manner hereinafter provided; and
21 to determine all rights to credit memoranda arising on account
22 of the erroneous payment of tax or penalty hereunder. In the
23 administration of, and compliance with this subsection, the
24 Department and persons who are subject to this paragraph shall
25 (i) have the same rights, remedies, privileges, immunities,
26 powers, and duties, (ii) be subject to the same conditions,

 

 

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1 restrictions, limitations, penalties, exclusions, exemptions,
2 and definitions of terms, and (iii) employ the same modes of
3 procedure as are prescribed in Sections 2 (except that the
4 reference to State in the definition of supplier maintaining a
5 place of business in this State shall mean the county), 2a, 2b,
6 2c, 3 through 3-50 (in respect to all provisions therein other
7 than the State rate of tax), 4 (except that the reference to
8 the State shall be to the county), 5, 7, 8 (except that the
9 jurisdiction to which the tax shall be a debt to the extent
10 indicated in that Section 8 shall be the county), 9 (except as
11 to the disposition of taxes and penalties collected), 10, 11,
12 12 (except the reference therein to Section 2b of the
13 Retailers' Occupation Tax Act), 13 (except that any reference
14 to the State shall mean the county), Section 15, 16, 17, 18, 19
15 and 20 of the Service Occupation Tax Act and Section 3-7 of the
16 Uniform Penalty and Interest Act, as fully as if those
17 provisions were set forth herein.
18     Persons subject to any tax imposed under the authority
19 granted in this subsection may reimburse themselves for their
20 serviceman's tax liability by separately stating the tax as an
21 additional charge, which charge may be stated in combination,
22 in a single amount, with State tax that servicemen are
23 authorized to collect under the Service Use Tax Act, in
24 accordance with such bracket schedules as the Department may
25 prescribe.
26     Whenever the Department determines that a refund should be

 

 

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1 made under this subsection to a claimant instead of issuing a
2 credit memorandum, the Department shall notify the State
3 Comptroller, who shall cause the warrant to be drawn for the
4 amount specified, and to the person named, in the notification
5 from the Department. The refund shall be paid by the State
6 Treasurer out of the County Public Safety or Transportation
7 Retailers' Occupation Fund.
8     Nothing in this subsection shall be construed to authorize
9 the county to impose a tax upon the privilege of engaging in
10 any business which under the Constitution of the United States
11 may not be made the subject of taxation by the State.
12     (c) The Department shall immediately pay over to the State
13 Treasurer, ex officio, as trustee, all taxes and penalties
14 collected under this Section to be deposited into the County
15 Public Safety or Transportation Retailers' Occupation Tax
16 Fund, which shall be an unappropriated trust fund held outside
17 of the State treasury. On or before the 25th day of each
18 calendar month, the Department shall prepare and certify to the
19 Comptroller the disbursement of stated sums of money to the
20 counties from which retailers have paid taxes or penalties to
21 the Department during the second preceding calendar month. The
22 amount to be paid to each county, and deposited by the county
23 into its special fund created for the purposes of this Section,
24 shall be the amount (not including credit memoranda) collected
25 under this Section during the second preceding calendar month
26 by the Department plus an amount the Department determines is

 

 

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

 

 

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

 

 

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1 authorizing a proposition to impose a tax under this Section or
2 effecting a change in the rate of tax, or any ordinance
3 lowering the rate or discontinuing the tax, shall be certified
4 by the county clerk and filed with the Illinois Department of
5 Revenue either (i) on or before the first day of April,
6 whereupon the Department shall proceed to administer and
7 enforce the tax as of the first day of July next following the
8 filing; or (ii) on or before the first day of October,
9 whereupon the Department shall proceed to administer and
10 enforce the tax as of the first day of January next following
11 the filing.
12     (g) When certifying the amount of a monthly disbursement to
13 a county under this Section, the Department shall increase or
14 decrease the amounts by an amount necessary to offset any
15 miscalculation of previous disbursements. The offset amount
16 shall be the amount erroneously disbursed within the previous 6
17 months from the time a miscalculation is discovered.
18     (h) This Section may be cited as the "Special County
19 Occupation Tax For Public Safety, Public Facilities, or
20 Transportation Law".
21     (i) For purposes of this Section, "public safety" includes,
22 but is not limited to, crime prevention, detention, fire
23 fighting, police, medical, ambulance, or other emergency
24 services. For the purposes of this Section, "transportation"
25 includes, but is not limited to, the construction, maintenance,
26 operation, and improvement of public highways, any other

 

 

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1 purpose for which a county may expend funds under the Illinois
2 Highway Code, and passenger rail transportation. For the
3 purposes of this Section, "public facilities purposes"
4 includes, but is not limited to, the acquisition, development,
5 construction, reconstruction, rehabilitation, improvement,
6 financing, architectural planning, and installation of capital
7 facilities consisting of buildings, structures, and durable
8 equipment and for the acquisition and improvement of real
9 property and interest in real property required, or expected to
10 be required, in connection with the public facilities, for use
11 by the county for the furnishing of governmental services to
12 its citizens, including but not limited to museums and nursing
13 homes.
14     (j) The Department may promulgate rules to implement this
15 amendatory Act of the 95th General Assembly only to the extent
16 necessary to apply the existing rules for the Special County
17 Retailers' Occupation Tax for Public Safety to this new purpose
18 for public facilities.
19 (Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08;
20 95-1002, eff. 11-20-08.)
 
21     (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
22     Sec. 5-1035.1. County Motor Fuel Tax Law. The county board
23 of the counties of DuPage, Kane and McHenry may, by an
24 ordinance or resolution adopted by an affirmative vote of a
25 majority of the members elected or appointed to the county

 

 

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1 board, impose a tax upon all persons engaged in the county in
2 the business of selling motor fuel, as now or hereafter defined
3 in the Motor Fuel Tax Law, at retail for the operation of motor
4 vehicles upon public highways or for the operation of
5 recreational watercraft upon waterways. Kane County may exempt
6 diesel fuel from the tax imposed pursuant to this Section. The
7 tax may be imposed, in half-cent increments, at a rate not
8 exceeding 4 cents per gallon of motor fuel sold at retail
9 within the county for the purpose of use or consumption and not
10 for the purpose of resale. The proceeds from the tax shall be
11 used by the county solely for the purpose of operating,
12 constructing and improving public highways and waterways, and
13 acquiring real property and right-of-ways for public highways
14 and waterways within the county imposing the tax.
15     A tax imposed pursuant to this Section, and all civil
16 penalties that may be assessed as an incident thereof, shall be
17 administered, collected and enforced by the Illinois
18 Department of Revenue in the same manner as the tax imposed
19 under the Retailers' Occupation Tax Act, as now or hereafter
20 amended, insofar as may be practicable; except that in the
21 event of a conflict with the provisions of this Section, this
22 Section shall control. The Department of Revenue shall have
23 full power: to administer and enforce this Section; to collect
24 all taxes and penalties due hereunder; to dispose of taxes and
25 penalties so collected in the manner hereinafter provided; and
26 to determine all rights to credit memoranda arising on account

 

 

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

 

 

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1 enforcement of this Section, which appropriation shall not
2 exceed $200,000 for fiscal year 1990 and, for each year
3 thereafter, shall not exceed 2% of the amount deposited into
4 the County Option Motor Fuel Tax Fund during the preceding
5 fiscal year.
6     A county may direct, by ordinance, that all or a portion of
7 the taxes and penalties collected under the County Option Motor
8 Fuel Tax shall be deposited into the Transportation Development
9 Partnership Trust Fund.
10     Nothing in this Section shall be construed to authorize a
11 county to impose a tax upon the privilege of engaging in any
12 business which under the Constitution of the United States may
13 not be made the subject of taxation by this State.
14     An ordinance or resolution imposing a tax hereunder or
15 effecting a change in the rate thereof shall be effective on
16 the first day of the second calendar month next following the
17 month in which the ordinance or resolution is adopted and a
18 certified copy thereof is filed with the Department of Revenue,
19 whereupon the Department of Revenue shall proceed to administer
20 and enforce this Section on behalf of the county as of the
21 effective date of the ordinance or resolution. Upon a change in
22 rate of a tax levied hereunder, or upon the discontinuance of
23 the tax, the county board of the county shall, on or not later
24 than 5 days after the effective date of the ordinance or
25 resolution discontinuing the tax or effecting a change in rate,
26 transmit to the Department of Revenue a certified copy of the

 

 

09600HB1322sam003 - 21 - LRB096 04192 RLJ 26710 a

1 ordinance or resolution effecting the change or
2 discontinuance.
3     This Section shall be known and may be cited as the County
4 Motor Fuel Tax Law.
5 (Source: P.A. 86-1028; 87-289.)
 
6     Section 99. Effective date. This Act takes effect upon
7 becoming law.".