Full Text of HB3859 97th General Assembly
HB3859ham005 97TH GENERAL ASSEMBLY | Rep. Carol A. Sente Filed: 3/27/2012
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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 agreement to share or
rebate any portion of
| 11 | | retailers' occupation taxes generated by retail sales of | 12 | | tangible personal
property if: (1) the tax on those retail | 13 | | sales, absent the agreement,
would have been paid to another | 14 | | unit of local government; and (2) the retailer
maintains, | 15 | | within that other unit of local government, a retail
location | 16 | | from which the tangible personal property is delivered to |
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| 1 | | purchasers,
or a warehouse from which the tangible personal | 2 | | property is delivered to
purchasers. Any unit of local | 3 | | government denied
retailers' occupation tax revenue because of | 4 | | an agreement that violates this
Section may file an action in | 5 | | circuit court against only the county.
Any agreement entered | 6 | | into prior to
June 1,
2004 is not affected by this amendatory | 7 | | Act of the 93rd General Assembly.
Any unit of local
government | 8 | | that prevails in the circuit court action is entitled to | 9 | | damages in
the amount of the tax revenue it was denied as a | 10 | | result of the agreement,
statutory interest, costs, reasonable | 11 | | attorney's fees, and an amount equal to
50% of the tax.
| 12 | | (b) On and after the effective date of this amendatory Act | 13 | | of the 93rd
General Assembly, a home rule unit shall not enter | 14 | | into any agreement
prohibited
by this Section. This Section is | 15 | | a denial and limitation of home rule powers
and
functions under | 16 | | subsection (g) of Section 6 of Article VII of the Illinois
| 17 | | Constitution.
| 18 | | (c) Any county that enters into an agreement to share or
| 19 | | rebate any portion of
retailers' occupation taxes generated by | 20 | | retail sales of tangible personal
property must complete and | 21 | | submit a report by electronic filing to the Department of | 22 | | Revenue within 30 days after the execution of the agreement. | 23 | | Any county that has entered into such an agreement before the | 24 | | effective date of this amendatory Act of the 97th General | 25 | | Assembly that has not been terminated or expired as of the | 26 | | effective date of this amendatory Act of the 97th General |
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| 1 | | Assembly shall submit a report with respect to the agreements | 2 | | within 90 days after the effective date of this amendatory Act | 3 | | of the 97th General Assembly. | 4 | | (d) The report described in this Section shall be made on a | 5 | | form to be supplied by the Department of Revenue and shall | 6 | | contain the following: | 7 | | (1) the names of the county and the business entering | 8 | | into the agreement; | 9 | | (2) the location or locations of the business within | 10 | | the county; | 11 | | (3) the form shall also contain a statement, to be | 12 | | answered in the affirmative or negative, as to whether or | 13 | | not the company maintains additional places of business in | 14 | | the State other than those described pursuant to paragraph | 15 | | (2); | 16 | | (4) the terms of the agreement, including (i) the | 17 | | manner in which the amount of any retailers' occupation tax | 18 | | to be shared, rebated, or refunded is to be determined each | 19 | | year for the duration of the agreement, (ii) the duration | 20 | | of the agreement, and (iii) the name of any business who is | 21 | | not a 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 agreement to share or
rebate any | 25 | | portion of
retailers' occupation taxes generated by retail | 26 | | sales of tangible personal
property. |
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| 1 | | An updated report must be filed by the county within 30 | 2 | | days after the execution of any amendment made to an agreement. | 3 | | Reports filed with the Department pursuant to this Section | 4 | | shall not constitute tax returns. | 5 | | Any disclosure that is reported or released to the public | 6 | | shall be redacted by the Department of Revenue. The Department | 7 | | of Revenue shall redact the following information: sales | 8 | | figures, the amount of sales tax collected, and the amount of | 9 | | sales tax rebated. | 10 | | (Source: P.A. 93-920, eff. 8-12-04.) | 11 | | Section 10. The Illinois Municipal Code is amended by | 12 | | changing Section 8-11-21 as follows:
| 13 | | (65 ILCS 5/8-11-21)
| 14 | | Sec. 8-11-21. Agreements to share or rebate occupation | 15 | | taxes.
| 16 | | (a) On and after
June 1, 2004, the corporate authorities of | 17 | | a municipality shall
not enter into any agreement to share or | 18 | | rebate
any
portion of retailers' occupation taxes generated by | 19 | | retail sales of tangible
personal
property if: (1) the tax on | 20 | | those retail sales, absent the agreement,
would have been paid | 21 | | to another unit of local government; and (2) the
retailer | 22 | | maintains, within that other unit of local government, a
retail | 23 | | location from which the tangible personal property is delivered | 24 | | to
purchasers, or a warehouse from which the tangible personal |
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| 1 | | property is
delivered to purchasers. Any unit of local | 2 | | government
denied retailers' occupation tax revenue because of | 3 | | an agreement that violates
this Section may file an action in | 4 | | circuit court against only the municipality.
Any agreement | 5 | | entered into prior to
June 1,
2004 is not affected by this | 6 | | amendatory Act of the 93rd General Assembly.
Any unit of
local | 7 | | government that prevails in the circuit court action is | 8 | | entitled to
damages in
the amount of the tax revenue it was | 9 | | denied as a result of the agreement,
statutory interest, costs, | 10 | | reasonable attorney's fees, and an amount equal to
50% of the
| 11 | | tax.
| 12 | | (b) On and after the effective date of this amendatory Act | 13 | | of the 93rd
General Assembly, a home rule unit shall not enter | 14 | | into any agreement
prohibited
by this Section. This Section is | 15 | | a denial and limitation of home rule powers
and
functions under | 16 | | subsection (g) of Section 6 of Article VII of the Illinois
| 17 | | Constitution.
| 18 | | (c) Any municipality that enters into an agreement to share | 19 | | or rebate
any
portion of retailers' occupation taxes generated | 20 | | by retail sales of tangible
personal
property must complete and | 21 | | submit a report by electronic filing to the Department of | 22 | | Revenue within 30 days after the execution of the agreement. | 23 | | Any municipality that has entered into such an agreement before | 24 | | the effective date of this amendatory Act of the 97th General | 25 | | Assembly that has not been terminated or expired as of the | 26 | | effective date of this amendatory Act of the 97th General |
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| 1 | | Assembly shall submit a report with respect to the agreements | 2 | | within 90 days after the effective date of this amendatory Act | 3 | | of the 97th General Assembly. | 4 | | (d) The report described in this Section shall be made on a | 5 | | form to be supplied by the Department of Revenue and shall | 6 | | contain the following: | 7 | | (1) the names of the municipality and the business | 8 | | entering into the agreement; | 9 | | (2) the location or locations of the business within | 10 | | the municipality; | 11 | | (3) the form shall also contain a statement, to be | 12 | | answered in the affirmative or negative, as to whether or | 13 | | not the company maintains additional places of business in | 14 | | the State other than those described pursuant to paragraph | 15 | | (2); | 16 | | (4) the terms of the agreement, including (i) the | 17 | | manner in which the amount of any retailers' occupation tax | 18 | | to be shared, rebated, or refunded is to be determined each | 19 | | year for the duration of the agreement, (ii) the duration | 20 | | of the agreement, and (iii) the name of any business who is | 21 | | not a 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 agreement to share or rebate
any
| 25 | | portion of retailers' occupation taxes generated by retail | 26 | | sales of tangible
personal
property. |
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| 1 | | An updated report must be filed by the municipality within | 2 | | 30 days after the execution of any amendment made to an | 3 | | agreement. | 4 | | Reports filed with the Department pursuant to this Section | 5 | | shall not constitute tax returns. | 6 | | Any disclosure that is reported or released to the public | 7 | | shall be redacted by the Department of Revenue. The Department | 8 | | of Revenue shall redact the following information: sales | 9 | | figures, the amount of sales tax collected, and the amount of | 10 | | sales tax rebated. | 11 | | (Source: P.A. 93-920, eff. 8-12-04.)
| 12 | | Section 90. The State Mandates Act is amended by adding | 13 | | Section 8.36 as follows: | 14 | | (30 ILCS 805/8.36 new) | 15 | | Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8 | 16 | | of this Act, no reimbursement by the State is required for the | 17 | | implementation of any mandate created by this amendatory Act of | 18 | | the 97th General Assembly. ".
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