Full Text of HB3859 97th General Assembly
HB3859ham001 97TH GENERAL ASSEMBLY | Rep. Carol A. Sente Filed: 2/29/2012
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| 1 | | AMENDMENT TO HOUSE BILL 3859
| 2 | | AMENDMENT NO. ______. Amend House Bill 3859 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Counties Code is amended by changing | 5 | | Section 5-1014.3 as follows:
| 6 | | (55 ILCS 5/5-1014.3)
| 7 | | Sec. 5-1014.3. Agreements to share or rebate occupation | 8 | | taxes.
| 9 | | (a) On and after
June 1, 2004, a county board shall not | 10 | | enter into
any tax revenue sharing agreement , as defined in | 11 | | subsection (d) of this Section, to share or
rebate any portion | 12 | | of
retailers' occupation taxes generated by retail sales of | 13 | | tangible personal
property if: (1) the tax on those retail | 14 | | sales, absent the agreement,
would have been paid to another | 15 | | unit of local government; and (2) the retailer
maintains, | 16 | | within that other unit of local government, a retail
location |
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| 1 | | from which the tangible personal property is delivered to | 2 | | purchasers,
or a warehouse from which the tangible personal | 3 | | property is delivered to
purchasers. Any unit of local | 4 | | government denied
retailers' occupation tax revenue because of | 5 | | a tax revenue sharing an agreement that violates this
Section | 6 | | may file an action in circuit court against only the county.
| 7 | | Any tax revenue sharing agreement entered into prior to
June 1,
| 8 | | 2004 is not affected by this amendatory Act of the 93rd General | 9 | | Assembly.
Any unit of local
government that prevails in the | 10 | | circuit court action is entitled to damages in
the amount of | 11 | | the tax revenue it was denied as a result of the tax revenue | 12 | | sharing agreement,
statutory interest, costs, reasonable | 13 | | attorney's fees, and an amount equal to
50% of the tax.
| 14 | | (b) On and after the effective date of this amendatory Act | 15 | | of the 93rd
General Assembly, a home rule unit shall not enter | 16 | | into any tax revenue sharing agreement
prohibited
by this | 17 | | Section. This Section is a denial and limitation of home rule | 18 | | powers
and
functions under subsection (g) of Section 6 of | 19 | | Article VII of the Illinois
Constitution.
| 20 | | (c) Any county that enters into a tax revenue sharing | 21 | | agreement must complete and submit a report by electronic | 22 | | filing to the Department of Revenue within 7 days after the | 23 | | execution of an agreement. Any county that has entered into a | 24 | | tax revenue sharing agreement before the effective date of this | 25 | | amendatory Act of the 97th General Assembly that has not been | 26 | | terminated or expired as of the effective date of this |
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| 1 | | amendatory Act of the 97th General Assembly, shall submit a | 2 | | report with respect to the agreements within 90 days after the | 3 | | effective date of this amendatory Act of the 97th General | 4 | | Assembly. | 5 | | (d) "Tax revenue sharing agreement" means, without | 6 | | limitation: | 7 | | (1) any agreement between the county and any person, | 8 | | business, or agent that provides for the sharing, | 9 | | refunding, or rebating of any portion of any retailers' | 10 | | occupation tax collected by the State; | 11 | | (2) any agreement between the county and an | 12 | | intermediary or between an intermediary and a taxpayer for | 13 | | the purpose of sharing, refunding, or rebating to any | 14 | | taxpayer any portion of any retailers' occupation tax | 15 | | collected by the State; or | 16 | | (3) any amendment to a tax revenue sharing agreement, | 17 | | including, but not limited to, a change in the terms of the | 18 | | agreement or a change or addition of a taxpayer. | 19 | | (e) The report described in this Section shall be made on a | 20 | | form to be supplied by the Department of Revenue and shall | 21 | | contain the following: | 22 | | (1) the names of the county and the business entering | 23 | | into the agreement; | 24 | | (2) the location or locations of the business within | 25 | | the county; | 26 | | (3) the form shall also contain a statement, to be |
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| 1 | | answered in the affirmative or negative, as to whether or | 2 | | not the company maintains additional places of business in | 3 | | the State other than those described pursuant to paragraph | 4 | | (2); | 5 | | (4) the terms of the agreement, including (i) the | 6 | | manner in which the amount of any retailers' occupation tax | 7 | | is to be shared, rebated, or refunded is to be determined | 8 | | each year for the duration of the tax revenue sharing | 9 | | agreement, (ii) the duration of the tax revenue sharing | 10 | | agreement, and (iii) the name of any business who is not a | 11 | | party to the agreement but who directly or indirectly | 12 | | receives a share, refund, or rebate of the retailers' | 13 | | occupation tax; and | 14 | | (5) a copy of the tax revenue sharing agreement. | 15 | | An updated report must be filed by the county within 7 days | 16 | | after the execution of any amendment made to a tax revenue | 17 | | sharing agreement. | 18 | | Reports filed with the Department pursuant to this Section | 19 | | shall not constitute tax returns. | 20 | | (Source: P.A. 93-920, eff. 8-12-04.) | 21 | | Section 10. The Illinois Municipal Code is amended by | 22 | | changing Section 8-11-21 as follows:
| 23 | | (65 ILCS 5/8-11-21)
| 24 | | Sec. 8-11-21. Tax revenue sharing agreements Agreements to |
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| 1 | | share or rebate occupation taxes .
| 2 | | (a) On and after
June 1, 2004, the corporate authorities of | 3 | | a municipality shall
not enter into any tax revenue sharing | 4 | | agreement ,as defined in subsection (d) of this Section, to | 5 | | share or rebate
any
portion of retailers' occupation taxes | 6 | | generated by retail sales of tangible
personal
property if: (1) | 7 | | the tax on those retail sales, absent the agreement,
would have | 8 | | been paid to another unit of local government; and (2) the
| 9 | | retailer maintains, within that other unit of local government, | 10 | | a
retail location from which the tangible personal property is | 11 | | delivered to
purchasers, or a warehouse from which the tangible | 12 | | personal property is
delivered to purchasers. Any unit of local | 13 | | government
denied retailers' occupation tax revenue because of | 14 | | a tax revenue sharing an agreement that violates
this Section | 15 | | may file an action in circuit court against only the | 16 | | municipality.
Any tax revenue sharing agreement entered into | 17 | | prior to
June 1,
2004 is not affected by this amendatory Act of | 18 | | the 93rd General Assembly.
Any unit of
local government that | 19 | | prevails in the circuit court action is entitled to
damages in
| 20 | | the amount of the tax revenue it was denied as a result of the | 21 | | tax revenue sharing agreement,
statutory interest, costs, | 22 | | reasonable attorney's fees, and an amount equal to
50% of the
| 23 | | tax.
| 24 | | (b) On and after the effective date of this amendatory Act | 25 | | of the 93rd
General Assembly, a home rule unit shall not enter | 26 | | into any tax revenue sharing agreement
prohibited
by this |
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| 1 | | Section. This Section is a denial and limitation of home rule | 2 | | powers
and
functions under subsection (g) of Section 6 of | 3 | | Article VII of the Illinois
Constitution.
| 4 | | (c) Any municipality that enters into a tax revenue sharing | 5 | | agreement must complete and submit a report by electronic | 6 | | filing to the Department of Revenue within 7 days after the | 7 | | execution of an agreement. Any municipality that has entered | 8 | | into a tax revenue sharing agreement before the effective date | 9 | | of this amendatory Act of the 97th General Assembly that has | 10 | | not been terminated or expired as of the effective date of this | 11 | | amendatory Act of the 97th General Assembly, shall submit a | 12 | | report with respect to the agreements within 90 days after the | 13 | | effective date of this amendatory Act of the 97th General | 14 | | Assembly. | 15 | | (d) "Tax revenue sharing agreement" means, without | 16 | | limitation: | 17 | | (1) any agreement between the municipality and any | 18 | | person, business, or agent that provides for the sharing, | 19 | | refunding, or rebating of any portion of any retailers' | 20 | | occupation tax collected by the State; | 21 | | (2) any agreement between the municipality and an | 22 | | intermediary or between an intermediary and a taxpayer for | 23 | | the purpose of sharing, refunding, or rebating to any | 24 | | taxpayer any portion of any retailers' occupation tax | 25 | | collected by the State; or | 26 | | (3) any amendment to a tax revenue sharing agreement, |
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| 1 | | including, but not limited to, a change in the terms of the | 2 | | agreement or a change or addition of a taxpayer. | 3 | | (e) The report described in this Section shall be made on a | 4 | | form to be supplied by the Department of Revenue and shall | 5 | | contain the following: | 6 | | (1) the names of the municipality and the business | 7 | | entering into the agreement; | 8 | | (2) the location or locations of the business within | 9 | | the municipality; | 10 | | (3) the form shall also contain a statement, to be | 11 | | answered in the affirmative or negative, as to whether or | 12 | | not the company maintains additional places of business in | 13 | | the State other than those described pursuant to paragraph | 14 | | (2); | 15 | | (4) the terms of the agreement, including (i) the | 16 | | manner in which the amount of any retailers' occupation tax | 17 | | is to be shared, rebated, or refunded is to be determined | 18 | | each year for the duration of the tax revenue sharing | 19 | | agreement, (ii) the duration of the tax revenue sharing | 20 | | agreement, and (iii) the name of any business who is not a | 21 | | party to the agreement but who directly or indirectly | 22 | | receives a share, refund, or rebate of the retailers' | 23 | | occupation tax; and | 24 | | (5) a copy of the tax revenue sharing agreement. | 25 | | An updated report must be filed by the municipality within | 26 | | 7 days after the execution of any amendment made to a tax |
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| 1 | | revenue sharing agreement. | 2 | | Reports filed with the Department pursuant to this Section | 3 | | shall not constitute tax returns. | 4 | | (Source: P.A. 93-920, eff. 8-12-04.)
| 5 | | Section 90. The State Mandates Act is amended by adding | 6 | | Section 8.36 as follows: | 7 | | (30 ILCS 805/8.36 new) | 8 | | Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8 | 9 | | of this Act, no reimbursement by the State is required for the | 10 | | implementation of any mandate created by this amendatory Act of | 11 | | the 97th General Assembly. ".
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