Full Text of HB5548 99th General Assembly
HB5548 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB5548 Introduced , by Rep. John D. Cavaletto SYNOPSIS AS INTRODUCED: |
| 65 ILCS 5/8-11-1.1 | from Ch. 24, par. 8-11-1.1 | 65 ILCS 5/8-11-1.3 | from Ch. 24, par. 8-11-1.3 | 65 ILCS 5/8-11-1.4 | from Ch. 24, par. 8-11-1.4 | 65 ILCS 5/8-11-1.5 | from Ch. 24, par. 8-11-1.5 |
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Amends the Illinois Municipal Code. Provides that a revenue tax collected by a municipality may also be used towards costs associated with the abatement of unsafe or dilapidated structures (currently, only on municipal operation, public infrastructure, or property tax relief). Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5 | 6 | | as follows: | 7 | | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) | 8 | | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | 9 | | taxes. | 10 | | (a) The corporate authorities of a non-home rule
| 11 | | municipality
may, upon approval of the electors of the | 12 | | municipality pursuant to
subsection (b) of this Section, impose | 13 | | by ordinance or resolution the tax authorized in Sections | 14 | | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. | 15 | | (b) The corporate authorities of the municipality may by | 16 | | ordinance or
resolution call for the submission to the electors | 17 | | of the municipality
the question of whether the municipality | 18 | | shall impose such tax. Such
question shall be certified by the | 19 | | municipal clerk to the election
authority in accordance with | 20 | | Section 28-5 of the Election Code and shall be
in a form in | 21 | | accordance with Section 16-7 of the Election Code. | 22 | | Notwithstanding any provision of law to the contrary, if | 23 | | the proceeds of the tax may be used for municipal operations |
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| 1 | | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the | 2 | | election authority must submit the question in substantially | 3 | | the following form: | 4 | | Shall the corporate authorities of the municipality be | 5 | | authorized to levy a tax at a rate of (rate)% for | 6 | | expenditures on municipal operations, expenditures on | 7 | | public infrastructure, or property tax relief , or for costs | 8 | | associated with the abatement of unsafe or dilapidated | 9 | | structures ? | 10 | | If a majority of the electors in the municipality voting | 11 | | upon the
question vote in the affirmative, such tax shall be | 12 | | imposed. | 13 | | Until January 1, 1992, an ordinance or resolution imposing | 14 | | the tax of not more than 1% hereunder or
discontinuing the same | 15 | | shall be adopted and a certified copy thereof,
together with a | 16 | | certification that the ordinance or resolution received
| 17 | | referendum approval in the case of the imposition of such tax, | 18 | | filed with
the Department of Revenue, on or before the first | 19 | | day of June, whereupon
the Department shall proceed to | 20 | | administer and enforce
the additional tax or to discontinue the | 21 | | tax, as the case may be, as of the
first day of September next | 22 | | following such adoption and filing. | 23 | | Beginning January 1, 1992 and through December 31, 1992, an | 24 | | ordinance or resolution imposing
or discontinuing the tax | 25 | | hereunder shall be adopted and a certified copy
thereof filed | 26 | | with the Department on or before the first day of July,
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| 1 | | whereupon the Department shall proceed to administer and | 2 | | enforce this
Section as of the first day of October next | 3 | | following such adoption and filing. | 4 | | Beginning January 1, 1993, and through September 30, 2002, | 5 | | an ordinance or resolution imposing or
discontinuing the tax | 6 | | hereunder shall be adopted and a certified copy
thereof filed | 7 | | with the Department on or before the first day of October,
| 8 | | whereupon the Department shall proceed to administer and | 9 | | enforce this
Section as of the first day of January next | 10 | | following such adoption and filing. | 11 | | Beginning October 1, 2002, and through December 31, 2013, | 12 | | an ordinance or resolution imposing or
discontinuing the tax
| 13 | | under this Section or effecting a change in the rate of tax | 14 | | must either (i) be
adopted
and a
certified copy of the | 15 | | ordinance or resolution 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 of the ordinance or resolution filed with | 20 | | the Department on or before the
first day
of October,
whereupon | 21 | | the Department shall proceed to administer and enforce this | 22 | | Section
as of the
first day of January next following the | 23 | | adoption and filing. | 24 | | Beginning January 1, 2014, if an ordinance or resolution | 25 | | imposing the tax under this Section, discontinuing the tax | 26 | | under this Section, or effecting a change in the rate of tax |
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| 1 | | under this Section is adopted, a certified copy thereof, | 2 | | together with a certification that the ordinance or resolution | 3 | | received referendum approval in the case of the imposition of | 4 | | or increase in the rate of such tax, shall be filed with the | 5 | | Department of Revenue, either (i) on or before the first day of | 6 | | May, whereupon the Department shall proceed to administer and | 7 | | enforce this Section as of the first day of July next following | 8 | | the adoption and filing; or (ii) on or before the first day of | 9 | | October, whereupon the Department shall proceed to administer | 10 | | and enforce this Section as of the first day of January next | 11 | | following the adoption and filing. | 12 | | Notwithstanding any provision in this Section to the | 13 | | contrary, if, in a non-home rule municipality with more than | 14 | | 150,000 but fewer than 200,000 inhabitants, as determined by | 15 | | the last preceding federal decennial census, an ordinance or | 16 | | resolution under this Section imposes or discontinues a tax or | 17 | | changes the tax rate as of July 1, 2007, then that ordinance or | 18 | | resolution, together with a certification that the
ordinance or | 19 | | resolution received referendum approval in the case of the
| 20 | | imposition of the tax, must be adopted and a certified copy of | 21 | | that ordinance or resolution must be filed with the Department | 22 | | on or before May 15, 2007, whereupon the Department shall | 23 | | proceed to administer and enforce this Section as of July 1, | 24 | | 2007.
| 25 | | Notwithstanding any provision in this Section to the | 26 | | contrary, if, in a non-home rule municipality with more than |
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| 1 | | 6,500 but fewer than 7,000 inhabitants, as determined by the | 2 | | last preceding federal decennial census, an ordinance or | 3 | | resolution under this Section imposes or discontinues a tax or | 4 | | changes the tax rate on or before May 20, 2009, then that | 5 | | ordinance or resolution, together with a certification that the
| 6 | | ordinance or resolution received referendum approval in the | 7 | | case of the
imposition of the tax, must be adopted and a | 8 | | certified copy of that ordinance or resolution must be filed | 9 | | with the Department on or before May 20, 2009, whereupon the | 10 | | Department shall proceed to administer and enforce this Section | 11 | | as of July 1, 2009. | 12 | | A non-home rule municipality may file
a
certified copy of | 13 | | an ordinance or resolution, with a certification that the
| 14 | | ordinance or resolution received referendum approval in the | 15 | | case of the
imposition of the tax, with the
Department of | 16 | | Revenue, as required under this Section, only after October 2,
| 17 | | 2000. | 18 | | The tax authorized by this Section may not be more than 1% | 19 | | and
may be imposed only in 1/4% increments. | 20 | | (Source: P.A. 98-584, eff. 8-27-13.)
| 21 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| 22 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | 23 | | Occupation Tax Act. The corporate authorities of a non-home | 24 | | rule municipality may impose
a tax upon all persons engaged in | 25 | | the business of selling tangible
personal property, other than |
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| 1 | | on an item of tangible personal property
which is titled and | 2 | | registered by an agency of this State's Government,
at retail | 3 | | in the municipality for expenditure for costs associated with | 4 | | the abatement of unsafe or dilapidated structures, on
public | 5 | | infrastructure , or for property tax relief (the latter two or | 6 | | both as defined in
Section 8-11-1.2 ), or all such expenditures | 7 | | if approved by
referendum as provided in Section 8-11-1.1, of | 8 | | the gross receipts from such
sales made in the course of such | 9 | | business.
If the tax is approved by referendum on or after July | 10 | | 14, 2010 (the effective date of Public Act 96-1057), the | 11 | | corporate authorities of a non-home rule municipality may, | 12 | | until December 31, 2020, use the proceeds of the tax for | 13 | | expenditure on municipal operations, in addition to or in lieu | 14 | | of any expenditure for costs associated with the abatement of | 15 | | unsafe or dilapidated structures, on public infrastructure , or | 16 | | for property tax relief. The tax imposed may not be more than | 17 | | 1% and may be imposed only in
1/4% increments. The tax may not | 18 | | be imposed on the sale of food for human
consumption that is
to | 19 | | be consumed off the premises where it is sold (other than | 20 | | alcoholic
beverages, soft drinks, and food that has been | 21 | | prepared for immediate
consumption) and prescription and | 22 | | nonprescription medicines, drugs, medical
appliances, and | 23 | | insulin, urine testing materials, syringes, and needles used by
| 24 | | diabetics.
The tax imposed by a
municipality pursuant to this | 25 | | Section and all civil penalties that may be
assessed as an | 26 | | incident thereof shall be collected and enforced by the
State |
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| 1 | | Department of Revenue. The certificate of registration which is
| 2 | | issued by the Department to a retailer under the Retailers' | 3 | | Occupation Tax
Act shall permit such retailer to engage in a | 4 | | business which is taxable
under any ordinance or resolution | 5 | | enacted pursuant to
this Section without registering | 6 | | separately with the Department under
such ordinance or | 7 | | resolution or under this Section. The Department
shall have | 8 | | full power to administer and enforce this Section; to collect
| 9 | | all taxes and penalties due hereunder; to dispose of taxes and | 10 | | penalties
so collected in the manner hereinafter provided, and | 11 | | to determine all
rights to credit memoranda, arising on account | 12 | | of the erroneous payment
of tax or penalty hereunder. In the | 13 | | administration of, and compliance
with, this Section, the | 14 | | Department and persons who are subject to this
Section shall | 15 | | have the same rights, remedies, privileges, immunities,
powers | 16 | | and duties, and be subject to the same conditions, | 17 | | restrictions,
limitations, penalties and definitions of terms, | 18 | | and employ the same
modes of procedure, as are prescribed in | 19 | | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | 20 | | respect to all provisions therein other than
the State rate of | 21 | | tax), 2c, 3 (except as to the disposition of taxes and
| 22 | | penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | 23 | | 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the | 24 | | Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | 25 | | Penalty and Interest
Act as fully as if those provisions were | 26 | | set forth herein.
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| 1 | | No municipality may impose a tax under this Section unless | 2 | | the municipality
also imposes a tax at the same rate under | 3 | | Section 8-11-1.4 of this Code.
| 4 | | Persons subject to any tax imposed pursuant to the | 5 | | authority granted
in this Section may reimburse themselves for | 6 | | their seller's tax
liability hereunder by separately stating | 7 | | such tax as an additional
charge, which charge may be stated in | 8 | | combination, in a single amount,
with State tax which sellers | 9 | | are required to collect under the Use Tax
Act, pursuant to such | 10 | | bracket schedules as the Department may prescribe.
| 11 | | Whenever the Department determines that a refund should be | 12 | | made under
this Section to a claimant instead of issuing a | 13 | | credit memorandum, the
Department shall notify the State | 14 | | Comptroller, who shall cause the
order to be drawn for the | 15 | | amount specified, and to the person named,
in such notification | 16 | | from the Department. Such refund shall be paid by
the State | 17 | | Treasurer out of the non-home rule municipal retailers'
| 18 | | occupation tax fund.
| 19 | | The Department shall forthwith pay over to the State | 20 | | Treasurer, ex
officio, as trustee, all taxes and penalties | 21 | | collected hereunder. | 22 | | As soon as possible after the first day of each month, | 23 | | beginning January 1, 2011, upon certification of the Department | 24 | | of Revenue, the Comptroller shall order transferred, and the | 25 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 26 | | local sales tax increment, as defined in the Innovation |
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| 1 | | Development and Economy Act, collected under this Section | 2 | | during the second preceding calendar month for sales within a | 3 | | STAR bond district. | 4 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 5 | | on or
before the 25th day of each calendar month, the | 6 | | Department shall
prepare and certify to the Comptroller the | 7 | | disbursement of stated sums
of money to named municipalities, | 8 | | the municipalities to be those from
which retailers have paid | 9 | | taxes or penalties hereunder to the Department
during the | 10 | | second preceding calendar month. The amount to be paid to each
| 11 | | municipality shall be the amount (not including credit | 12 | | memoranda) collected
hereunder during the second preceding | 13 | | calendar month by the Department plus
an amount the Department | 14 | | determines is necessary to offset any amounts
which were | 15 | | erroneously paid to a different taxing body, and not including
| 16 | | an amount equal to the amount of refunds made during the second | 17 | | preceding
calendar month by the Department on behalf of such | 18 | | municipality, and not
including any amount which the Department | 19 | | determines is necessary to offset
any amounts which were | 20 | | payable to a different taxing body but were
erroneously paid to | 21 | | the municipality, and not including any amounts that are | 22 | | transferred to the STAR Bonds Revenue Fund. Within 10 days | 23 | | after receipt, by the
Comptroller, of the disbursement | 24 | | certification to the municipalities,
provided for in this | 25 | | Section to be given to the Comptroller by the
Department, the | 26 | | Comptroller shall cause the orders to be drawn for the
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| 1 | | respective amounts in accordance with the directions contained | 2 | | in such
certification.
| 3 | | For the purpose of determining the local governmental unit | 4 | | whose tax
is applicable, a retail sale, by a producer of coal | 5 | | or other mineral
mined in Illinois, is a sale at retail at the | 6 | | place where the coal or
other mineral mined in Illinois is | 7 | | extracted from the earth. This
paragraph does not apply to coal | 8 | | or other mineral when it is delivered
or shipped by the seller | 9 | | to the purchaser at a point outside Illinois so
that the sale | 10 | | is exempt under the Federal Constitution as a sale in
| 11 | | interstate or foreign commerce.
| 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 | | When certifying the amount of a monthly disbursement to a | 17 | | municipality
under this Section, the Department shall increase | 18 | | or decrease such amount
by an amount necessary to offset any | 19 | | misallocation of previous
disbursements. The offset amount | 20 | | shall be the amount erroneously disbursed
within the previous 6 | 21 | | months from the time a misallocation is discovered.
| 22 | | The Department of Revenue shall implement this amendatory | 23 | | Act of the 91st
General Assembly so as to collect the tax on | 24 | | and after January 1, 2002.
| 25 | | As used in this Section, "municipal" and "municipality" | 26 | | means a city,
village or incorporated town, including an |
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| 1 | | incorporated town which has
superseded a civil township.
| 2 | | This Section shall be known and may be cited as the | 3 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| 4 | | (Source: P.A. 99-217, eff. 7-31-15.)
| 5 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| 6 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | 7 | | Tax Act. The
corporate authorities of a non-home rule | 8 | | municipality may impose a
tax upon all persons engaged, in such | 9 | | municipality, in the business of
making sales of service for | 10 | | expenditure for costs associated with the abatement of unsafe | 11 | | or dilapidated structures, on
public infrastructure , or for | 12 | | property tax relief (the later two or both as defined in
| 13 | | Section 8-11-1.2 ), or all such expenditures if approved by
| 14 | | referendum as provided in Section 8-11-1.1, of the selling | 15 | | price of
all tangible personal property transferred by such | 16 | | servicemen either in
the form of tangible personal property or | 17 | | in the form of real estate as
an incident to a sale of service.
| 18 | | If the tax is approved by referendum on or after July 14, 2010 | 19 | | (the effective date of Public Act 96-1057), the corporate | 20 | | authorities of a non-home rule municipality may, until December | 21 | | 31, 2020, use the proceeds of the tax for expenditure on | 22 | | municipal operations, in addition to or in lieu of any | 23 | | expenditure for costs associated with the abatement of unsafe | 24 | | or dilapidated structures, on public infrastructure , or for | 25 | | property tax relief. The tax imposed may not be more than 1% |
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| 1 | | and may be imposed only in
1/4% increments. The tax may not be | 2 | | imposed on the sale of food for human
consumption that is
to be | 3 | | consumed off the premises where it is sold (other than | 4 | | alcoholic
beverages, soft drinks, and food that has been | 5 | | prepared for immediate
consumption) and prescription and | 6 | | nonprescription medicines, drugs, medical
appliances, and | 7 | | insulin, urine testing materials, syringes, and needles used by
| 8 | | diabetics.
The tax imposed by a municipality
pursuant to this | 9 | | Section and all civil penalties that may be assessed as
an | 10 | | incident thereof shall be collected and enforced by the State
| 11 | | Department of Revenue. The certificate of registration which is | 12 | | issued
by the Department to a retailer under the Retailers' | 13 | | Occupation Tax
Act or under the Service Occupation Tax Act | 14 | | shall permit
such registrant to engage in a business which is | 15 | | taxable under any
ordinance or resolution enacted pursuant to | 16 | | this Section without
registering separately with the | 17 | | Department under such ordinance or
resolution or under this | 18 | | Section. The Department shall have full power
to administer and | 19 | | enforce this Section; to collect all taxes and
penalties due | 20 | | hereunder; to dispose of taxes and penalties so collected
in | 21 | | the manner hereinafter provided, and to determine all rights to
| 22 | | credit memoranda arising on account of the erroneous payment of | 23 | | tax or
penalty hereunder. In the administration of, and | 24 | | compliance with, this
Section the Department and persons who | 25 | | are subject to this Section
shall have the same rights, | 26 | | remedies, privileges, immunities, powers and
duties, and be |
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| 1 | | subject to the same conditions, restrictions, limitations,
| 2 | | penalties and definitions of terms, and employ the same modes | 3 | | of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 | 4 | | through 3-50 (in respect to
all provisions therein other than | 5 | | the State rate of tax), 4 (except that
the reference to the | 6 | | State shall be to the taxing municipality), 5, 7, 8
(except | 7 | | that the jurisdiction to which the tax shall be a debt to the
| 8 | | extent indicated in that Section 8 shall be the taxing | 9 | | municipality), 9
(except as to the disposition of taxes and | 10 | | penalties collected, and except
that the returned merchandise | 11 | | credit for this municipal tax may not be
taken against any | 12 | | State tax), 10, 11, 12 (except the reference therein to
Section | 13 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any
| 14 | | reference to the State shall mean the taxing municipality), the | 15 | | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the | 16 | | Service Occupation
Tax Act and Section 3-7 of the Uniform | 17 | | Penalty and Interest Act, as fully
as if those provisions were | 18 | | set forth herein.
| 19 | | No municipality may impose a tax under this Section unless | 20 | | the municipality
also imposes a tax at the same rate under | 21 | | Section 8-11-1.3 of this Code.
| 22 | | Persons subject to any tax imposed pursuant to the | 23 | | authority granted
in this Section may reimburse themselves for | 24 | | their serviceman's tax
liability hereunder by separately | 25 | | stating such tax as an additional
charge, which charge may be | 26 | | stated in combination, in a single amount,
with State tax which |
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| 1 | | servicemen are authorized to collect under the
Service Use Tax | 2 | | Act, pursuant to such bracket schedules as the
Department may | 3 | | prescribe.
| 4 | | Whenever the Department determines that a refund should be | 5 | | made under
this Section to a claimant instead of issuing credit | 6 | | memorandum, the
Department shall notify the State Comptroller, | 7 | | who shall cause the
order to be drawn for the amount specified, | 8 | | and to the person named,
in such notification from the | 9 | | Department. Such refund shall be paid by
the State Treasurer | 10 | | out of the municipal retailers' occupation tax fund.
| 11 | | The Department shall forthwith pay over to the State | 12 | | Treasurer,
ex officio, as trustee, all taxes and penalties | 13 | | collected hereunder. | 14 | | As soon as possible after the first day of each month, | 15 | | beginning January 1, 2011, upon certification of the Department | 16 | | of Revenue, the Comptroller shall order transferred, and the | 17 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 18 | | local sales tax increment, as defined in the Innovation | 19 | | Development and Economy Act, collected under this Section | 20 | | during the second preceding calendar month for sales within a | 21 | | STAR bond district. | 22 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 23 | | on
or before the 25th day of each calendar month, the | 24 | | Department shall
prepare and certify to the Comptroller the | 25 | | disbursement of stated sums
of money to named municipalities, | 26 | | the municipalities to be those from
which suppliers and |
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| 1 | | servicemen have paid taxes or penalties hereunder to
the | 2 | | Department during the second preceding calendar month. The | 3 | | amount
to be paid to each municipality shall be the amount (not | 4 | | including credit
memoranda) collected hereunder during the | 5 | | second preceding calendar
month by the Department, and not | 6 | | including an amount equal to the amount
of refunds made during | 7 | | the second preceding calendar month by the
Department on behalf | 8 | | of such municipality, and not including any amounts that are | 9 | | transferred to the STAR Bonds Revenue Fund. Within 10 days
| 10 | | after receipt, by the Comptroller, of the disbursement | 11 | | certification to
the municipalities and the General Revenue | 12 | | Fund, provided for in this
Section to be given to the | 13 | | Comptroller by the Department, the
Comptroller shall cause the | 14 | | orders to be drawn for the respective
amounts in accordance | 15 | | with the directions contained in such
certification.
| 16 | | The Department of Revenue shall implement this amendatory | 17 | | Act of the 91st
General Assembly so as to collect the tax on | 18 | | and after January 1, 2002.
| 19 | | Nothing in this Section shall be construed to authorize a
| 20 | | municipality to impose a tax upon the privilege of engaging in | 21 | | any
business which under the constitution of the United States | 22 | | may not be
made the subject of taxation by this State.
| 23 | | As used in this Section, "municipal" or "municipality" | 24 | | means or refers to
a city, village or incorporated town, | 25 | | including an incorporated town which
has superseded a civil | 26 | | township.
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| 1 | | This Section shall be known and may be cited as the | 2 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
| 3 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; | 4 | | 97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)
| 5 | | (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
| 6 | | Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The | 7 | | corporate
authorities of a non-home rule municipality may | 8 | | impose a
tax upon the privilege of using, in such municipality, | 9 | | any item of tangible
personal property which is purchased at | 10 | | retail from a retailer, and which is
titled or registered with | 11 | | an agency of this State's government, based on the selling | 12 | | price of such tangible personal
property, as "selling price" is | 13 | | defined in the Use Tax Act, for expenditure for costs | 14 | | associated with the abatement of unsafe or dilapidated | 15 | | structures,
on public infrastructure , or for property tax | 16 | | relief (the latter two or both as defined in
Section 8-11-1.2 ) , | 17 | | or all such expenditures if approved by
referendum as provided | 18 | | in Section 8-11-1.1. If the tax is approved by referendum on or | 19 | | after the effective date of this amendatory Act of the 96th | 20 | | General Assembly, the corporate authorities of a non-home rule | 21 | | municipality may, until December 31, 2020, use the proceeds of | 22 | | the tax for expenditure on municipal operations, in addition to | 23 | | or in lieu of any expenditure for costs associated with the | 24 | | abatement of unsafe or dilapidated structures, on public | 25 | | infrastructure , or for property tax relief. The tax imposed may |
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| 1 | | not be more
than 1% and may be imposed only in 1/4% increments. | 2 | | Such tax shall
be
collected from persons whose Illinois address | 3 | | for title or registration
purposes is given as being in such | 4 | | municipality. Such tax shall be
collected by the municipality | 5 | | imposing such tax.
A non-home rule municipality may not
impose | 6 | | and collect the tax prior to January 1, 2002.
| 7 | | This Section shall be known and may be cited as the | 8 | | "Non-Home Rule
Municipal Use Tax Act".
| 9 | | (Source: P.A. 96-1057, eff. 7-14-10; 97-837, eff. 7-20-12.)
| 10 | | Section 99. Effective date. This Act takes effect upon | 11 | | becoming law.
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