Full Text of HB3091 95th General Assembly
HB3091ham001 95TH GENERAL ASSEMBLY
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Rep. James H. Meyer
Filed: 4/16/2007
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| AMENDMENT TO HOUSE BILL 3091
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| AMENDMENT NO. ______. Amend House Bill 3091 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Illinois Municipal Code is amended by | 5 |
| changing Sections 8-11-1 and 8-11-5 as follows:
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| (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
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| Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | 8 |
| Act. The
corporate authorities of a home rule municipality may
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| impose a tax upon all persons engaged in the business of | 10 |
| selling tangible
personal property, other than an item of | 11 |
| tangible personal property titled
or registered with an agency | 12 |
| of this State's government, at retail in the
municipality on | 13 |
| the gross receipts from these sales made in
the course of such | 14 |
| business. If imposed, the tax shall only
be imposed in 1/4% | 15 |
| increments. On and after September 1, 1991, this
additional tax | 16 |
| may not be imposed on the sales of food for human
consumption |
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| that is to be consumed off the premises where it
is sold (other | 2 |
| than alcoholic beverages, soft drinks and food that has
been | 3 |
| prepared for immediate consumption) and prescription and
| 4 |
| nonprescription medicines, drugs, medical appliances and | 5 |
| insulin, urine
testing materials, syringes and needles used by | 6 |
| diabetics. The tax imposed
by a home rule municipality under | 7 |
| this Section and all
civil penalties that may be assessed as an | 8 |
| incident of the tax shall
be collected and enforced by the | 9 |
| State Department of
Revenue. The certificate of registration | 10 |
| that is issued by
the Department to a retailer under the | 11 |
| Retailers' Occupation Tax Act
shall permit the retailer to | 12 |
| engage in a business that is taxable
under any ordinance or | 13 |
| resolution enacted pursuant to
this Section without | 14 |
| registering separately with the Department under such
| 15 |
| ordinance or resolution or under this Section. The Department | 16 |
| shall have
full power to administer and enforce this Section; | 17 |
| to collect all taxes and
penalties due hereunder; to dispose of | 18 |
| taxes and penalties so collected in
the manner hereinafter | 19 |
| provided; and to determine all rights to
credit memoranda | 20 |
| arising on account of the erroneous payment of tax or
penalty | 21 |
| hereunder. In the administration of, and compliance with, this
| 22 |
| Section the Department and persons who are subject to this | 23 |
| Section shall
have the same rights, remedies, privileges, | 24 |
| immunities, powers and duties,
and be subject to the same | 25 |
| conditions, restrictions, limitations, penalties
and | 26 |
| definitions of terms, and employ the same modes of procedure, |
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| as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | 2 |
| 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | 3 |
| other than the State rate of tax), 2c, 3
(except as to the | 4 |
| disposition of taxes and penalties collected), 4, 5, 5a,
5b, | 5 |
| 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, | 6 |
| 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and | 7 |
| Section 3-7 of the
Uniform Penalty and Interest Act, as fully | 8 |
| as if those provisions were
set forth herein.
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| No tax may be imposed by a home rule municipality under | 10 |
| this Section
unless the municipality also imposes a tax at the | 11 |
| same rate under Section
8-11-5 of this Act.
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| Persons subject to any tax imposed under the authority | 13 |
| granted in this
Section may reimburse themselves for their | 14 |
| seller's tax liability hereunder
by separately stating that tax | 15 |
| as an additional charge, which charge may be
stated in | 16 |
| combination, in a single amount, with State tax which sellers | 17 |
| are
required to collect under the Use Tax Act, pursuant to such | 18 |
| bracket
schedules as the Department may prescribe.
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| Whenever the Department determines that a refund should be | 20 |
| made under
this Section to a claimant instead of issuing a | 21 |
| credit memorandum, the
Department shall notify the State | 22 |
| Comptroller, who shall cause the
order to be drawn for the | 23 |
| amount specified and to the person named
in the notification | 24 |
| from the Department. The refund shall be paid by the
State | 25 |
| Treasurer out of the home rule municipal retailers' occupation | 26 |
| tax fund.
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| A municipality that has not otherwise imposed a tax under | 2 |
| this Section may impose a tax, for a defined and limited period | 3 |
| of time, under this Section that is limited to a defined | 4 |
| geographic area within the municipality and that is limited to | 5 |
| a tax at a rate not to exceed 2% on alcoholic beverages, soft | 6 |
| drinks, and food that has been prepared for immediate | 7 |
| consumption. The geographic area must be a defined, contiguous | 8 |
| area of no more than one square mile. At the time the ordinance | 9 |
| imposing the tax is adopted, the municipality must have | 10 |
| obtained the certified written consent of at least | 11 |
| three-fourths of the operators of the businesses upon which the | 12 |
| tax will be imposed. Proceeds of the tax shall be maintained by | 13 |
| the municipality in a separate account and may be used only for | 14 |
| the costs associated with land acquisition, design, | 15 |
| construction, and maintenance of parking facilities within the | 16 |
| defined geographic area. This tax may not be imposed for longer | 17 |
| than 25 years after the municipality first levies the tax.
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| The Department shall immediately pay over to the State
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| Treasurer, ex officio, as trustee, all taxes and penalties | 20 |
| collected
hereunder. On or before the 25th day of each calendar | 21 |
| month, the
Department shall prepare and certify to the | 22 |
| Comptroller the disbursement of
stated sums of money to named | 23 |
| municipalities, the municipalities to be
those from which | 24 |
| retailers have paid taxes or penalties hereunder to the
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| Department during the second preceding calendar month. The | 26 |
| amount to be
paid to each municipality shall be the amount (not |
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| including credit
memoranda) collected hereunder during the | 2 |
| second preceding calendar month
by the Department plus an | 3 |
| amount the Department determines is necessary to
offset any | 4 |
| amounts that were erroneously paid to a different
taxing body, | 5 |
| and not including an amount equal to the amount of refunds
made | 6 |
| during the second preceding calendar month by the Department on
| 7 |
| behalf of such municipality, and not including any amount that | 8 |
| the Department
determines is necessary to offset any amounts | 9 |
| that were payable to a
different taxing body but were | 10 |
| erroneously paid to the municipality. Within
10 days after | 11 |
| receipt by the Comptroller of the disbursement certification
to | 12 |
| the municipalities provided for in this Section to be given to | 13 |
| the
Comptroller by the Department, the Comptroller shall cause | 14 |
| the orders to be
drawn for the respective amounts in accordance | 15 |
| with the directions
contained in the certification.
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| In addition to the disbursement required by the preceding | 17 |
| paragraph and
in order to mitigate delays caused by | 18 |
| distribution procedures, an
allocation shall, if requested, be | 19 |
| made within 10 days after January 14,
1991, and in November of | 20 |
| 1991 and each year thereafter, to each
municipality that | 21 |
| received more than $500,000 during the preceding fiscal
year, | 22 |
| (July 1 through June 30) whether collected by the municipality | 23 |
| or
disbursed by the Department as required by this Section. | 24 |
| Within 10 days
after January 14, 1991, participating | 25 |
| municipalities shall notify the
Department in writing of their | 26 |
| intent to participate. In addition, for the
initial |
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| distribution, participating municipalities shall certify to | 2 |
| the
Department the amounts collected by the municipality for | 3 |
| each month under
its home rule occupation and service | 4 |
| occupation tax during the period July
1, 1989 through June 30, | 5 |
| 1990. The allocation within 10 days after January
14, 1991, | 6 |
| shall be in an amount equal to the monthly average of these
| 7 |
| amounts, excluding the 2 months of highest receipts. The | 8 |
| monthly average
for the period of July 1, 1990 through June 30, | 9 |
| 1991 will be determined as
follows: the amounts collected by | 10 |
| the municipality under its home rule
occupation and service | 11 |
| occupation tax during the period of July 1, 1990
through | 12 |
| September 30, 1990, plus amounts collected by the Department | 13 |
| and
paid to such municipality through June 30, 1991, excluding | 14 |
| the 2 months of
highest receipts. The monthly average for each | 15 |
| subsequent period of July 1
through June 30 shall be an amount | 16 |
| equal to the monthly distribution made
to each such | 17 |
| municipality under the preceding paragraph during this period,
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| excluding the 2 months of highest receipts. The distribution | 19 |
| made in
November 1991 and each year thereafter under this | 20 |
| paragraph and the
preceding paragraph shall be reduced by the | 21 |
| amount allocated and disbursed
under this paragraph in the | 22 |
| preceding period of July 1 through June 30.
The Department | 23 |
| shall prepare and certify to the Comptroller for
disbursement | 24 |
| the allocations made in accordance with this paragraph.
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| For the purpose of determining the local governmental unit | 26 |
| whose tax
is applicable, a retail sale by a producer of coal or |
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| other mineral
mined in Illinois is a sale at retail at the | 2 |
| place where the coal or
other mineral mined in Illinois is | 3 |
| extracted from the earth. This
paragraph does not apply to coal | 4 |
| or other mineral when it is delivered
or shipped by the seller | 5 |
| to the purchaser at a point outside Illinois so
that the sale | 6 |
| is exempt under the United States Constitution as a sale in
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| interstate or foreign commerce.
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| Nothing in this Section shall be construed to authorize a
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| municipality 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 this State.
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| An ordinance or resolution imposing or discontinuing a tax | 13 |
| hereunder or
effecting a change in the rate thereof shall be | 14 |
| adopted and a certified
copy thereof filed with the Department | 15 |
| on or before the first day of June,
whereupon the Department | 16 |
| shall proceed to administer and enforce this
Section as of the | 17 |
| first day of September next following the
adoption and filing. | 18 |
| Beginning January 1, 1992, an ordinance or resolution
imposing | 19 |
| or discontinuing the tax hereunder or effecting a change in the
| 20 |
| rate thereof shall be adopted and a certified copy thereof | 21 |
| filed with the
Department on or before the first day of July, | 22 |
| whereupon the Department
shall proceed to administer and | 23 |
| enforce this Section as of the first day of
October next | 24 |
| following such adoption and filing. Beginning January 1, 1993,
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| an ordinance or resolution imposing or discontinuing the tax | 26 |
| hereunder or
effecting a change in the rate thereof shall be |
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| adopted and a certified
copy thereof filed with the Department | 2 |
| on or before the first day of
October, whereupon the Department | 3 |
| shall proceed to administer and enforce
this Section as of the | 4 |
| first day of January next following the
adoption and filing.
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| However, a municipality located in a county with a population | 6 |
| in excess of
3,000,000 that elected to become a home rule unit | 7 |
| at the general primary
election in
1994 may adopt an ordinance | 8 |
| or resolution imposing the tax under this Section
and file a | 9 |
| certified copy of the ordinance or resolution with the | 10 |
| Department on
or before July 1, 1994. The Department shall then | 11 |
| proceed to administer and
enforce this Section as of October 1, | 12 |
| 1994.
Beginning April 1, 1998, an ordinance or
resolution | 13 |
| imposing or
discontinuing the tax hereunder or effecting a | 14 |
| change in the rate thereof shall
either (i) be adopted and a | 15 |
| certified copy thereof filed with the Department on
or
before | 16 |
| the first day of April, whereupon the Department shall proceed | 17 |
| to
administer and enforce this Section as of the first day of | 18 |
| July next following
the adoption and filing; or (ii) be adopted | 19 |
| and a certified copy thereof filed
with the Department on or | 20 |
| before the first day of October, whereupon the
Department shall | 21 |
| proceed to administer and enforce this Section as of the first
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| day of January next following the adoption and filing.
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| When certifying the amount of a monthly disbursement to a | 24 |
| municipality
under this Section, the Department shall increase | 25 |
| or decrease the amount by
an amount necessary to offset any | 26 |
| misallocation of previous disbursements.
The offset amount |
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| shall be the amount erroneously disbursed
within the previous 6 | 2 |
| months from the time a misallocation is discovered.
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| Any unobligated balance remaining in the Municipal | 4 |
| Retailers' Occupation
Tax Fund on December 31, 1989, which fund | 5 |
| was abolished by Public Act
85-1135, and all receipts of | 6 |
| municipal tax as a result of audits of
liability periods prior | 7 |
| to January 1, 1990, shall be paid into the Local
Government Tax | 8 |
| Fund for distribution as provided by this Section prior to
the | 9 |
| enactment of Public Act 85-1135. All receipts of municipal tax | 10 |
| as a
result of an assessment not arising from an audit, for | 11 |
| liability periods
prior to January 1, 1990, shall be paid into | 12 |
| the Local Government Tax Fund
for distribution before July 1, | 13 |
| 1990, as provided by this Section prior to
the enactment of | 14 |
| Public Act 85-1135; and on and after July 1,
1990, all such | 15 |
| receipts shall be distributed as provided in Section
6z-18 of | 16 |
| the State Finance Act.
| 17 |
| As used in this Section, "municipal" and "municipality" | 18 |
| means a city,
village or incorporated town, including an | 19 |
| incorporated town that has
superseded a civil township.
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| This Section shall be known and may be cited as the Home | 21 |
| Rule Municipal
Retailers' Occupation Tax Act.
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| (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
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| (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
| 24 |
| Sec. 8-11-5. Home Rule Municipal Service Occupation Tax | 25 |
| Act. The
corporate authorities of a home rule municipality may
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| impose a tax upon all persons engaged, in such municipality, in | 2 |
| the
business of making sales of service at the same rate of tax | 3 |
| imposed
pursuant to Section 8-11-1, of the selling price of all | 4 |
| tangible personal
property transferred by such servicemen | 5 |
| either in the form of tangible
personal property or in the form | 6 |
| of real estate as an incident to a sale of
service. If imposed, | 7 |
| such tax shall only be imposed in 1/4% increments. On
and after | 8 |
| September 1, 1991, this additional tax may not be imposed on | 9 |
| the
sales of food for human consumption which is to be consumed | 10 |
| off the
premises where it is sold (other than alcoholic | 11 |
| beverages, soft
drinks and food which has been prepared for | 12 |
| immediate consumption) and
prescription and nonprescription | 13 |
| medicines, drugs, medical appliances and
insulin, urine | 14 |
| testing materials, syringes and needles used by diabetics.
The | 15 |
| tax imposed by a home rule municipality
pursuant to this | 16 |
| Section and all civil penalties that may be assessed as
an | 17 |
| incident thereof shall be collected and enforced by the State
| 18 |
| Department of Revenue. The certificate of registration which is | 19 |
| issued
by the Department to a retailer under the Retailers' | 20 |
| Occupation Tax
Act or under the Service Occupation Tax Act | 21 |
| shall permit
such registrant to engage in a business which is | 22 |
| taxable under any
ordinance or resolution enacted pursuant to | 23 |
| this Section without
registering separately with the | 24 |
| Department under such ordinance or
resolution or under this | 25 |
| Section. The Department shall have full power
to administer and | 26 |
| enforce this Section; to collect all taxes and
penalties due |
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| hereunder; to dispose of taxes and penalties so collected
in | 2 |
| the manner hereinafter provided, and to determine all rights to
| 3 |
| credit memoranda arising on account of the erroneous payment of | 4 |
| tax or
penalty hereunder. In the administration of, and | 5 |
| compliance with, this
Section the Department and persons who | 6 |
| are subject to this Section
shall have the same rights, | 7 |
| remedies, privileges, immunities, powers and
duties, and be | 8 |
| subject to the same conditions, restrictions,
limitations, | 9 |
| penalties and definitions of terms, and employ the same
modes | 10 |
| of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 | 11 |
| through
3-50 (in respect to all provisions therein other than | 12 |
| the State rate of
tax), 4 (except that the reference to the | 13 |
| State shall be to the taxing
municipality), 5, 7, 8 (except | 14 |
| that the jurisdiction to which the tax shall
be a debt to the | 15 |
| extent indicated in that Section 8 shall be the taxing
| 16 |
| municipality), 9 (except as to the disposition of taxes and | 17 |
| penalties
collected, and except that the returned merchandise | 18 |
| credit for this
municipal tax may not be taken against any | 19 |
| State tax), 10, 11, 12
(except the reference therein to Section | 20 |
| 2b of the Retailers' Occupation
Tax Act), 13 (except that any | 21 |
| reference to the State shall mean the
taxing municipality), the | 22 |
| first paragraph of Section 15, 16, 17
(except that credit | 23 |
| memoranda issued hereunder may not be used to
discharge any | 24 |
| State tax liability), 18, 19 and 20 of the Service
Occupation | 25 |
| Tax Act and Section 3-7 of the Uniform Penalty and Interest | 26 |
| Act,
as fully as if those provisions were set forth herein.
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| No tax may be imposed by a home rule municipality pursuant | 2 |
| to this
Section unless such municipality also imposes a tax at | 3 |
| the same rate
pursuant to Section 8-11-1 of this Act.
| 4 |
| Persons subject to any tax imposed pursuant to the | 5 |
| authority granted
in this Section may reimburse themselves for | 6 |
| their serviceman's tax
liability hereunder by separately | 7 |
| stating such tax as an additional
charge, which charge may be | 8 |
| stated in combination, in a single amount,
with State tax which | 9 |
| servicemen are authorized to collect under the
Service Use Tax | 10 |
| Act, pursuant to such bracket schedules as the
Department may | 11 |
| prescribe.
| 12 |
| Whenever the Department determines that a refund should be | 13 |
| made under
this Section to a claimant instead of issuing credit | 14 |
| memorandum, the
Department shall notify the State Comptroller, | 15 |
| who shall cause the
order to be drawn for the amount specified, | 16 |
| and to the person named,
in such notification from the | 17 |
| Department. Such refund shall be paid by
the State Treasurer | 18 |
| out of the home rule municipal retailers' occupation
tax fund.
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| A municipality that has not otherwise imposed a tax under | 20 |
| this Section may impose a tax, for a defined and limited period | 21 |
| of time, under this Section that is limited to a defined | 22 |
| geographic area within the municipality and that is limited to | 23 |
| a tax at a rate not to exceed 2% on alcoholic beverages, soft | 24 |
| drinks, and food that has been prepared for immediate | 25 |
| consumption. The geographic area must be a defined, contiguous | 26 |
| area of no more than one square mile. At the time the ordinance |
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| imposing the tax is adopted, the municipality must have | 2 |
| obtained the certified written consent of at least | 3 |
| three-fourths of the operators of the businesses upon which the | 4 |
| tax will be imposed. Proceeds of the tax shall be maintained by | 5 |
| the municipality in a separate account and may be used only for | 6 |
| the costs associated with land acquisition, design, | 7 |
| construction, and maintenance of parking facilities within the | 8 |
| defined geographic area. This tax may not be imposed for longer | 9 |
| than 25 years after the municipality first levies the tax.
| 10 |
| The Department shall forthwith pay over to the State | 11 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties | 12 |
| collected hereunder. On
or before the 25th day of each calendar | 13 |
| month, the Department shall
prepare and certify to the | 14 |
| Comptroller the disbursement of stated sums
of money to named | 15 |
| municipalities, the municipalities to be those from
which | 16 |
| suppliers and servicemen have paid taxes or penalties hereunder | 17 |
| to
the Department during the second preceding calendar month. | 18 |
| The amount
to be paid to each municipality shall be the amount | 19 |
| (not including credit
memoranda) collected hereunder during | 20 |
| the second preceding calendar
month by the Department, and not | 21 |
| including an amount equal to the amount
of refunds made during | 22 |
| the second preceding calendar month by the
Department on behalf | 23 |
| of such municipality. Within 10 days after receipt, by
the | 24 |
| Comptroller, of the disbursement certification to the | 25 |
| municipalities,
provided for in this Section to be given to the | 26 |
| Comptroller by the
Department, the Comptroller shall cause the |
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| orders to be drawn for the
respective amounts in accordance | 2 |
| with the directions contained in such
certification.
| 3 |
| In addition to the disbursement required by the preceding | 4 |
| paragraph and
in order to mitigate delays caused by | 5 |
| distribution procedures, an
allocation shall, if requested, be | 6 |
| made within 10 days after January 14, 1991,
and in November of | 7 |
| 1991 and each year thereafter, to each municipality that
| 8 |
| received more than $500,000 during the preceding fiscal year, | 9 |
| (July 1 through
June 30) whether collected by the municipality | 10 |
| or disbursed by the Department
as required by this Section. | 11 |
| Within 10 days after January 14, 1991,
participating | 12 |
| municipalities shall notify the Department in writing of their
| 13 |
| intent to participate. In addition, for the initial | 14 |
| distribution,
participating municipalities shall certify to | 15 |
| the Department the amounts
collected by the municipality for | 16 |
| each month under its home rule occupation and
service | 17 |
| occupation tax during the period July 1, 1989 through June 30, | 18 |
| 1990.
The allocation within 10 days after January 14, 1991,
| 19 |
| shall be in an amount equal to the monthly average of these | 20 |
| amounts,
excluding the 2 months of highest receipts. Monthly | 21 |
| average for the period
of July 1, 1990 through June 30, 1991 | 22 |
| will be determined as follows: the
amounts collected by the | 23 |
| municipality under its home rule occupation and
service | 24 |
| occupation tax during the period of July 1, 1990 through | 25 |
| September 30,
1990, plus amounts collected by the Department | 26 |
| and paid to such
municipality through June 30, 1991, excluding |
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| the 2 months of highest
receipts. The monthly average for each | 2 |
| subsequent period of July 1 through
June 30 shall be an amount | 3 |
| equal to the monthly distribution made to each
such | 4 |
| municipality under the preceding paragraph during this period,
| 5 |
| excluding the 2 months of highest receipts. The distribution | 6 |
| made in
November 1991 and each year thereafter under this | 7 |
| paragraph and the
preceding paragraph shall be reduced by the | 8 |
| amount allocated and disbursed
under this paragraph in the | 9 |
| preceding period of July 1 through June 30.
The Department | 10 |
| shall prepare and certify to the Comptroller for
disbursement | 11 |
| the allocations made in accordance with this paragraph.
| 12 |
| Nothing in this Section shall be construed to authorize a
| 13 |
| municipality to impose a tax upon the privilege of engaging in | 14 |
| any
business which under the constitution of the United States | 15 |
| may not be
made the subject of taxation by this State.
| 16 |
| An ordinance or resolution imposing or discontinuing a tax | 17 |
| hereunder or
effecting a change in the rate thereof shall be | 18 |
| adopted and a certified
copy thereof filed with the Department | 19 |
| on or before the first day of June,
whereupon the Department | 20 |
| shall proceed to administer and enforce this
Section as of the | 21 |
| first day of September next following such adoption and
filing. | 22 |
| Beginning January 1, 1992, an ordinance or resolution imposing | 23 |
| or
discontinuing the tax hereunder or effecting a change in the | 24 |
| rate thereof
shall be adopted and a certified copy thereof | 25 |
| filed with the Department on
or before the first day of July, | 26 |
| whereupon the Department shall proceed to
administer and |
|
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| enforce this Section as of the first day of October next
| 2 |
| following such adoption and filing. Beginning January 1, 1993, | 3 |
| an ordinance
or resolution imposing or discontinuing the tax | 4 |
| hereunder or effecting a
change in the rate thereof shall be | 5 |
| adopted and a certified copy thereof
filed with the Department | 6 |
| on or before the first day of October, whereupon
the Department | 7 |
| shall proceed to administer and enforce this Section as of
the | 8 |
| first day of January next following such adoption and filing.
| 9 |
| However, a municipality located in a county with a population | 10 |
| in excess of
3,000,000 that elected to become a home rule unit | 11 |
| at the general primary
election in 1994 may adopt an ordinance | 12 |
| or resolution imposing the tax under
this Section and file a | 13 |
| certified copy of the ordinance or resolution with the
| 14 |
| Department on or before July 1, 1994. The Department shall then | 15 |
| proceed to
administer and enforce this Section as of October 1, | 16 |
| 1994.
Beginning April 1, 1998, an ordinance or
resolution | 17 |
| imposing or
discontinuing the tax hereunder or effecting a | 18 |
| change in the rate thereof shall
either (i) be adopted and a | 19 |
| certified copy thereof filed with the Department on
or
before | 20 |
| the first day of April, whereupon the Department shall proceed | 21 |
| to
administer and enforce this Section as of the first day of | 22 |
| July next following
the adoption and filing; or (ii) be adopted | 23 |
| and a certified copy thereof filed
with the Department on or | 24 |
| before the first day of October, whereupon the
Department shall | 25 |
| proceed to administer and enforce this Section as of the first
| 26 |
| day of January next following the adoption and filing.
|
|
|
|
09500HB3091ham001 |
- 17 - |
LRB095 06286 BDD 34991 a |
|
| 1 |
| Any unobligated balance remaining in the Municipal | 2 |
| Retailers' Occupation
Tax Fund on December 31, 1989, which fund | 3 |
| was abolished by Public Act
85-1135, and all receipts of | 4 |
| municipal tax as a result of audits of
liability periods prior | 5 |
| to January 1, 1990, shall be paid into the Local
Government Tax | 6 |
| Fund, for distribution as provided by this Section prior to
the | 7 |
| enactment of Public Act 85-1135. All receipts of municipal tax | 8 |
| as a
result of an assessment not arising from an audit, for | 9 |
| liability periods
prior to January 1, 1990, shall be paid into | 10 |
| the Local Government Tax Fund
for distribution before July 1, | 11 |
| 1990, as provided by this Section prior to
the enactment of | 12 |
| Public Act 85-1135, and on and after July 1, 1990, all
such | 13 |
| receipts shall be distributed as provided in Section 6z-18 of | 14 |
| the
State Finance Act.
| 15 |
| As used in this Section, "municipal" and "municipality" | 16 |
| means a city,
village or incorporated town, including an | 17 |
| incorporated town which has
superseded a civil township.
| 18 |
| This Section shall be known and may be cited as the Home | 19 |
| Rule Municipal
Service Occupation Tax Act.
| 20 |
| (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| 21 |
| Section 99. Effective date. This Act takes effect upon | 22 |
| becoming law.".
|
|