Full Text of HB1921 95th General Assembly
HB1921ham001 95TH GENERAL ASSEMBLY
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Fire Protection
Filed: 3/21/2007
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| AMENDMENT TO HOUSE BILL 1921
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| AMENDMENT NO. ______. Amend House Bill 1921 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The State Fire Marshal Act is amended by adding | 5 |
| Section 2.7 as follows: | 6 |
| (20 ILCS 2905/2.7 new)
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| Sec. 2.7. Small Fire-fighting Equipment Grant Program. | 8 |
| (a) The Office shall establish and administer a Small | 9 |
| Fire-fighting Equipment Grant Program to award grants to fire | 10 |
| departments and fire protection districts for the purchase of | 11 |
| small fire-fighting equipment.
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| (b) The Fire Service and Small Equipment Fund is created as | 13 |
| a special fund in the State Treasury. From appropriations, the | 14 |
| Office may expend moneys from the Fund for the grant program | 15 |
| under subsection (a) of this Section. Moneys received for the | 16 |
| purposes of this Section, including, without limitation, tax |
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| proceeds deposited under the Cigarette Tax Act and gifts, | 2 |
| grants, and awards from any public or private entity must be | 3 |
| deposited into the Fund. Any interest earned on moneys in the | 4 |
| Fund must be deposited into the Fund.
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| (c) As used in this Section, "small fire-fighting | 6 |
| equipment" includes, without limitation, turnout gear, air | 7 |
| packs, thermal imaging cameras, jaws of life, and other | 8 |
| fire-fighting equipment, as determined by the State Fire | 9 |
| Marshal.
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| (d) The Office shall adopt any rules necessary for the | 11 |
| implementation and administration of this Section.
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| Section 10. The State Finance Act is amended by adding | 13 |
| Section 5.675 and changing Section 8h as follows: | 14 |
| (30 ILCS 105/5.675 new) | 15 |
| Sec. 5.675. The Fire Service and Small Equipment Fund. | 16 |
| (30 ILCS 105/8h)
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| Sec. 8h. Transfers to General Revenue Fund. | 18 |
| (a) Except as otherwise provided in this Section and | 19 |
| Section 8n of this Act, and (c), (d), or (e),
notwithstanding | 20 |
| any other
State law to the contrary, the Governor
may, through | 21 |
| June 30, 2007, from time to time direct the State Treasurer and | 22 |
| Comptroller to transfer
a specified sum from any fund held by | 23 |
| the State Treasurer to the General
Revenue Fund in order to |
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| help defray the State's operating costs for the
fiscal year. | 2 |
| The total transfer under this Section from any fund in any
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| fiscal year shall not exceed the lesser of (i) 8% of the | 4 |
| revenues to be deposited
into the fund during that fiscal year | 5 |
| or (ii) an amount that leaves a remaining fund balance of 25% | 6 |
| of the July 1 fund balance of that fiscal year. In fiscal year | 7 |
| 2005 only, prior to calculating the July 1, 2004 final | 8 |
| balances, the Governor may calculate and direct the State | 9 |
| Treasurer with the Comptroller to transfer additional amounts | 10 |
| determined by applying the formula authorized in Public Act | 11 |
| 93-839 to the funds balances on July 1, 2003.
No transfer may | 12 |
| be made from a fund under this Section that would have the
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| effect of reducing the available balance in the fund to an | 14 |
| amount less than
the amount remaining unexpended and unreserved | 15 |
| from the total appropriation
from that fund estimated to be | 16 |
| expended for that fiscal year. This Section does not apply to | 17 |
| any
funds that are restricted by federal law to a specific use, | 18 |
| to any funds in
the Motor Fuel Tax Fund, the Intercity | 19 |
| Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | 20 |
| Provider Relief Fund, the Teacher Health Insurance Security | 21 |
| Fund, the Reviewing Court Alternative Dispute Resolution Fund, | 22 |
| the Voters' Guide Fund, the Foreign Language Interpreter Fund, | 23 |
| the Lawyers' Assistance Program Fund, the Supreme Court Federal | 24 |
| Projects Fund, the Supreme Court Special State Projects Fund, | 25 |
| the Supplemental Low-Income Energy Assistance Fund, the Good | 26 |
| Samaritan Energy Trust Fund, the Low-Level Radioactive Waste |
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| Facility Development and Operation Fund, the Horse Racing | 2 |
| Equity Trust Fund, or the Hospital Basic Services Preservation | 3 |
| Fund, or to any
funds to which subsection (f) of Section 20-40 | 4 |
| of the Nursing and Advanced Practice Nursing Act applies. No | 5 |
| transfers may be made under this Section from the Pet | 6 |
| Population Control Fund. Notwithstanding any
other provision | 7 |
| of this Section, for fiscal year 2004,
the total transfer under | 8 |
| this Section from the Road Fund or the State
Construction | 9 |
| Account Fund shall not exceed the lesser of (i) 5% of the | 10 |
| revenues to be deposited
into the fund during that fiscal year | 11 |
| or (ii) 25% of the beginning balance in the fund.
For fiscal | 12 |
| year 2005 through fiscal year 2007, no amounts may be | 13 |
| transferred under this Section from the Road Fund, the State | 14 |
| Construction Account Fund, the Criminal Justice Information | 15 |
| Systems Trust Fund, the Wireless Service Emergency Fund, or the | 16 |
| Mandatory Arbitration Fund.
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| In determining the available balance in a fund, the | 18 |
| Governor
may include receipts, transfers into the fund, and | 19 |
| other
resources anticipated to be available in the fund in that | 20 |
| fiscal year.
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| The State Treasurer and Comptroller shall transfer the | 22 |
| amounts designated
under this Section as soon as may be | 23 |
| practicable after receiving the direction
to transfer from the | 24 |
| Governor.
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| (a-5) Transfers directed to be made under this Section on | 26 |
| or before February 28, 2006 that are still pending on May 19, |
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| 2006 ( the effective date of Public Act 94-774)
this amendatory | 2 |
| Act of the 94th General Assembly shall be redirected as | 3 |
| provided in Section 8n of this Act.
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| (b) This Section does not apply to: (i) the Ticket For The | 5 |
| Cure Fund; (ii) any fund established under the Community Senior | 6 |
| Services and Resources Act; or (iii) on or after January 1, | 7 |
| 2006 (the effective date of Public Act 94-511), the Child Labor | 8 |
| and Day and Temporary Labor Enforcement Fund. | 9 |
| (c) This Section does not apply to the Demutualization | 10 |
| Trust Fund established under the Uniform Disposition of | 11 |
| Unclaimed Property Act.
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| (d) This Section does not apply to moneys set aside in the | 13 |
| Illinois State Podiatric Disciplinary Fund for podiatric | 14 |
| scholarships and residency programs under the Podiatric | 15 |
| Scholarship and Residency Act. | 16 |
| (e) Subsection (a) does not apply to, and no transfer may | 17 |
| be made under this Section from, the Pension Stabilization | 18 |
| Fund.
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| (f) This Section does not apply to the Fire Service and | 20 |
| Small Equipment Fund, the Fire Truck Revolving Loan Fund, or | 21 |
| the Ambulance Revolving Loan Fund.
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| (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | 23 |
| eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | 24 |
| 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | 25 |
| 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | 26 |
| 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, |
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| eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | 2 |
| 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; 94-773, eff. | 3 |
| 5-18-06; 94-774, eff. 5-19-06; 94-804, eff. 5-26-06; 94-839, | 4 |
| eff. 6-6-06; revised 6-19-06.)
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| Section 15. The Cigarette Tax Act is amended by changing | 6 |
| Section 2 as follows:
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| (35 ILCS 130/2) (from Ch. 120, par. 453.2)
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| Sec. 2. Tax imposed; rate; collection, payment, and | 9 |
| distribution;
discount. | 10 |
| (a) A tax is imposed upon any person engaged in business as | 11 |
| a
retailer of cigarettes in this State at the rate of 5 1/2 | 12 |
| mills per
cigarette sold, or otherwise disposed of in the | 13 |
| course of such business in
this State. In addition to any other | 14 |
| tax imposed by this Act, a tax is
imposed upon any person | 15 |
| engaged in business as a retailer of cigarettes in
this State | 16 |
| at a rate of 1/2 mill per cigarette sold or otherwise disposed
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| of in the course of such business in this State on and after | 18 |
| January 1,
1947, and shall be paid into the Metropolitan Fair | 19 |
| and Exposition Authority
Reconstruction Fund or as otherwise | 20 |
| provided in Section 29. On and after December 1, 1985, in | 21 |
| addition to any
other tax imposed by this Act, a tax is imposed | 22 |
| upon any person engaged in
business as a retailer of cigarettes | 23 |
| in this State at a rate of 4 mills per
cigarette sold or | 24 |
| otherwise disposed of in the course of such business in
this |
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| State. Of the additional tax imposed by this amendatory Act of | 2 |
| 1985,
$9,000,000 of the moneys received by the Department of | 3 |
| Revenue pursuant to
this Act shall be paid each month into the | 4 |
| Common School Fund. On and after
the effective date of this | 5 |
| amendatory Act of 1989, in addition to any other tax
imposed by | 6 |
| this Act, a tax is imposed upon any person engaged in business | 7 |
| as a
retailer of cigarettes at the rate of 5 mills per | 8 |
| cigarette sold or
otherwise disposed of in the course of such | 9 |
| business in this State.
On and after the effective date of this | 10 |
| amendatory Act of 1993, in addition
to any other tax imposed by | 11 |
| this Act, a tax is imposed upon any person engaged
in business | 12 |
| as a retailer of cigarettes at the rate of 7 mills per | 13 |
| cigarette
sold or otherwise disposed of in the course of such | 14 |
| business in this State.
On and after December 15, 1997, in | 15 |
| addition
to any other tax imposed by this Act, a tax is imposed | 16 |
| upon any person engaged
in business as a retailer of cigarettes | 17 |
| at the rate of 7 mills per cigarette
sold or otherwise disposed | 18 |
| of in the course of such business of this State.
All of the | 19 |
| moneys received by the Department of Revenue pursuant to this | 20 |
| Act
and the Cigarette Use Tax Act from the additional taxes | 21 |
| imposed by this
amendatory Act of 1997, shall be paid each | 22 |
| month into the Common School Fund.
On and after July 1, 2002, | 23 |
| in addition to any other tax imposed by this Act,
a tax is | 24 |
| imposed upon any person engaged in business as a retailer of
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| cigarettes at the rate of 20.0 mills per cigarette sold or | 26 |
| otherwise disposed
of
in the course of such business in this |
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| State.
The payment of such taxes shall be evidenced by a stamp | 2 |
| affixed to
each original package of cigarettes, or an | 3 |
| authorized substitute for such stamp
imprinted on each original | 4 |
| package of such cigarettes underneath the sealed
transparent | 5 |
| outside wrapper of such original package, as hereinafter | 6 |
| provided.
However, such taxes are not imposed upon any activity | 7 |
| in such business in
interstate commerce or otherwise, which | 8 |
| activity may not under
the Constitution and statutes of the | 9 |
| United States be made the subject of
taxation by this State.
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| Beginning on the effective date of this amendatory Act of | 11 |
| the 92nd General
Assembly and through June 30, 2006,
all of the | 12 |
| moneys received by the Department of Revenue pursuant to this | 13 |
| Act
and the Cigarette Use Tax Act, other than the moneys that | 14 |
| are dedicated to the Common
School Fund, shall be distributed | 15 |
| each month as follows: first, there shall be
paid into the | 16 |
| General Revenue Fund an amount which, when added to the amount
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| paid into the Common School Fund for that month, equals | 18 |
| $33,300,000, except that in the month of August of 2004, this | 19 |
| amount shall equal $83,300,000; then, from
the moneys | 20 |
| remaining, if any amounts required to be paid into the General
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| Revenue Fund in previous months remain unpaid, those amounts | 22 |
| shall be paid into
the General Revenue Fund;
then, beginning on | 23 |
| April 1, 2003, from the moneys remaining, $5,000,000 per
month | 24 |
| shall be paid into the School Infrastructure Fund; then, if any | 25 |
| amounts
required to be paid into the School Infrastructure Fund | 26 |
| in previous months
remain unpaid, those amounts shall be paid |
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| into the School Infrastructure
Fund;
then the moneys remaining, | 2 |
| if any, shall be paid into the Long-Term Care
Provider Fund.
To | 3 |
| the extent that more than $25,000,000 has been paid into the | 4 |
| General
Revenue Fund and Common School Fund per month for the | 5 |
| period of July 1, 1993
through the effective date of this | 6 |
| amendatory Act of 1994 from combined
receipts
of the Cigarette | 7 |
| Tax Act and the Cigarette Use Tax Act, notwithstanding the
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| distribution provided in this Section, the Department of | 9 |
| Revenue is hereby
directed to adjust the distribution provided | 10 |
| in this Section to increase the
next monthly payments to the | 11 |
| Long Term Care Provider Fund by the amount paid to
the General | 12 |
| Revenue Fund and Common School Fund in excess of $25,000,000 | 13 |
| per
month and to decrease the next monthly payments to the | 14 |
| General Revenue Fund and
Common School Fund by that same excess | 15 |
| amount.
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| Beginning on July 1, 2006, all of the moneys received by | 17 |
| the Department of Revenue pursuant to this Act and the | 18 |
| Cigarette Use Tax Act, other than the moneys that are dedicated | 19 |
| to the Common School Fund, shall be distributed each month as | 20 |
| follows: first, there shall be paid into the General Revenue | 21 |
| Fund an amount that, when added to the amount paid into the | 22 |
| Common School Fund for that month, equals $29,200,000; then | 23 |
| beginning on July 1, 2007, $480,000 into the Fire Service and | 24 |
| Small Equipment Fund, $60,000 into the Fire Truck Revolving | 25 |
| Loan Fund, and $60,000 into the Ambulance Revolving Loan Fund; | 26 |
| then, from the moneys remaining, if any amounts required to be |
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| paid into the General Revenue Fund in previous months remain | 2 |
| unpaid, those amounts shall be paid into the General Revenue | 3 |
| Fund; then from the moneys remaining, $5,000,000 per month | 4 |
| shall be paid into the School Infrastructure Fund; then, if any | 5 |
| amounts required to be paid into the School Infrastructure Fund | 6 |
| in previous months remain unpaid, those amounts shall be paid | 7 |
| into the School Infrastructure Fund; then the moneys remaining, | 8 |
| if any, shall be paid into the Long-Term Care Provider Fund.
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| When any tax imposed herein terminates or has terminated, | 10 |
| distributors
who have bought stamps while such tax was in | 11 |
| effect and who therefore paid
such tax, but who can show, to | 12 |
| the Department's satisfaction, that they
sold the cigarettes to | 13 |
| which they affixed such stamps after such tax had
terminated | 14 |
| and did not recover the tax or its equivalent from purchasers,
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| shall be allowed by the Department to take credit for such | 16 |
| absorbed tax
against subsequent tax stamp purchases from the | 17 |
| Department by such
distributor.
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| The impact of the tax levied by this Act is imposed upon | 19 |
| the retailer
and shall be prepaid or pre-collected by the | 20 |
| distributor for the purpose of
convenience and facility only, | 21 |
| and the amount of the tax shall be added to
the price of the | 22 |
| cigarettes sold by such distributor. Collection of the tax
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| shall be evidenced by a stamp or stamps affixed to each | 24 |
| original package of
cigarettes, as hereinafter provided.
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| Each distributor shall collect the tax from the retailer at | 26 |
| or before
the time of the sale, shall affix the stamps as |
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| hereinafter required, and
shall remit the tax collected from | 2 |
| retailers to the Department, as
hereinafter provided. Any | 3 |
| distributor who fails to properly collect and pay
the tax | 4 |
| imposed by this Act shall be liable for the tax. Any | 5 |
| distributor having
cigarettes to which stamps have been affixed | 6 |
| in his possession for sale on the
effective date of this | 7 |
| amendatory Act of 1989 shall not be required to pay the
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| additional tax imposed by this amendatory Act of 1989 on such | 9 |
| stamped
cigarettes. Any distributor having cigarettes to which | 10 |
| stamps have been affixed
in his or her possession for sale at | 11 |
| 12:01 a.m. on the effective date of this
amendatory Act of | 12 |
| 1993, is required to pay the additional tax imposed by this
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| amendatory Act of 1993 on such stamped cigarettes. This | 14 |
| payment, less the
discount provided in subsection (b), shall be | 15 |
| due when the distributor first
makes a purchase of cigarette | 16 |
| tax stamps after the effective date of this
amendatory Act of | 17 |
| 1993, or on the first due date of a return under this Act
after | 18 |
| the effective date of this amendatory Act of 1993, whichever | 19 |
| occurs
first. Any distributor having cigarettes to which stamps | 20 |
| have been affixed
in his possession for sale on December 15, | 21 |
| 1997
shall not be required to pay the additional tax imposed by | 22 |
| this amendatory Act
of 1997 on such stamped cigarettes.
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| Any distributor having cigarettes to which stamps have been | 24 |
| affixed in his
or her
possession for sale on July 1, 2002 shall | 25 |
| not be required to pay the additional
tax imposed by this | 26 |
| amendatory Act of the 92nd General Assembly on those
stamped
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| cigarettes.
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| The amount of the Cigarette Tax imposed by this Act shall | 3 |
| be separately
stated, apart from the price of the goods, by | 4 |
| both distributors and
retailers, in all advertisements, bills | 5 |
| and sales invoices.
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| (b) The distributor shall be required to collect the taxes | 7 |
| provided
under paragraph (a) hereof, and, to cover the costs of | 8 |
| such collection,
shall be allowed a discount during any year | 9 |
| commencing July 1st and ending
the following June 30th in | 10 |
| accordance with the schedule set out
hereinbelow, which | 11 |
| discount shall be allowed at the time of purchase of the
stamps | 12 |
| when purchase is required by this Act, or at the time when the | 13 |
| tax
is remitted to the Department without the purchase of | 14 |
| stamps from the
Department when that method of paying the tax | 15 |
| is required or authorized by
this Act. Prior to December 1, | 16 |
| 1985, a discount equal to 1 2/3% of
the amount of the tax up to | 17 |
| and including the first $700,000 paid hereunder by
such | 18 |
| distributor to the Department during any such year; 1 1/3% of | 19 |
| the next
$700,000 of tax or any part thereof, paid hereunder by | 20 |
| such distributor to the
Department during any such year; 1% of | 21 |
| the next $700,000 of tax, or any part
thereof, paid hereunder | 22 |
| by such distributor to the Department during any such
year, and | 23 |
| 2/3 of 1% of the amount of any additional tax paid hereunder by | 24 |
| such
distributor to the Department during any such year shall | 25 |
| apply. On and after
December 1, 1985, a discount equal to 1.75% | 26 |
| of the amount of the tax payable
under this Act up to and |
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| including the first $3,000,000 paid hereunder by such
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| distributor to the Department during any such year and 1.5% of | 3 |
| the amount of
any additional tax paid hereunder by such | 4 |
| distributor to the Department during
any such year shall apply.
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| Two or more distributors that use a common means of | 6 |
| affixing revenue tax
stamps or that are owned or controlled by | 7 |
| the same interests shall be
treated as a single distributor for | 8 |
| the purpose of computing the discount.
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| (c) The taxes herein imposed are in addition to all other | 10 |
| occupation or
privilege taxes imposed by the State of Illinois, | 11 |
| or by any political
subdivision thereof, or by any municipal | 12 |
| corporation.
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| (Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05; 94-839, | 14 |
| eff. 6-6-06.)
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| Section 99. Effective date. This Act takes effect July 1, | 16 |
| 2007.".
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