Illinois General Assembly - Full Text of HB4560
Illinois General Assembly

Previous General Assemblies

Full Text of HB4560  100th General Assembly

HB4560sam001 100TH GENERAL ASSEMBLY

Sen. Dave Syverson

Filed: 11/7/2018

 

 


 

 


 
10000HB4560sam001LRB100 17364 AWJ 43074 a

1
AMENDMENT TO HOUSE BILL 4560

2    AMENDMENT NO. ______. Amend House Bill 4560 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Transportation Development Partnership Act
5is amended by changing Section 5 as follows:
 
6    (30 ILCS 177/5)
7    Sec. 5. Transportation Development Partnership Trust Fund.
8The Transportation Development Partnership Trust Fund is
9created as a trust fund in the State treasury. The State
10Treasurer shall be the custodian of the Fund. If a county or an
11entity created by an intergovernmental agreement between 2 or
12more counties elects to participate under Section 5-1035.1 or
135-1006.5 of the Counties Code or designates funds by ordinance,
14the Department of Revenue shall transfer to the State Treasurer
15all or a portion of the taxes and penalties collected under the
16Special County Retailers' Retailers Occupation Tax For Public

 

 

10000HB4560sam001- 2 -LRB100 17364 AWJ 43074 a

1Safety, Public Facilities, Mental Health, Substance Abuse, or
2Transportation and under the County Option Motor Fuel Tax or
3the funds designated by the county or entity by ordinance into
4the Transportation Development Partnership Trust Fund. The
5Department of Transportation shall maintain a separate account
6for each participating county or entity within the Fund. The
7Department of Transportation shall administer the Fund.
8    Moneys in the Fund shall be used for transportation-related
9projects. The Department of Transportation and participating
10counties or entities may, at the Secretary's discretion under
11agency procedures, enter into an intergovernmental agreement.
12The agreement shall at a minimum:
13        (1) Describe the project to be constructed from the
14    Department of Transportation's Multi-Year Highway
15    Improvement Program.
16        (2) Provide that an eligible project cost a minimum of
17    $5,000,000.
18        (3) Provide that the county or entity must raise a
19    significant percentage, no less than the amount
20    contributed by the State, of required federal matching
21    funds.
22        (4) Provide that the Secretary of Transportation must
23    certify that the county or entity has transferred the
24    required moneys to the Fund and the certification shall be
25    transmitted to each county or entity no more than 30 days
26    after the final deposit is made.

 

 

10000HB4560sam001- 3 -LRB100 17364 AWJ 43074 a

1        (5) Provide for the repayment, without interest, to the
2    county or entity of the moneys contributed by the county or
3    entity to the Fund, less 10% of the aggregate funds
4    contributed as matching funds and as federal funds.
5        (6) Provide that the repayment of the moneys
6    contributed by the county or the entity shall be made by
7    the Department of Transportation no later than 10 years
8    after the certification by the Secretary of Transportation
9    that the money has been deposited by the county or entity
10    into the Fund.
11(Source: P.A. 96-845, eff. 7-1-12.)
 
12    Section 10. The Simplified Sales and Use Tax Administration
13Act is amended by changing Section 2 as follows:
 
14    (35 ILCS 171/2)
15    Sec. 2. Definitions. As used in this Act:
16    (a) "Agreement" means the Streamlined Sales and Use Tax
17Agreement as amended and adopted on January 27, 2001.
18    (b) "Certified Automated System" means software certified
19jointly by the states that are signatories to the Agreement to
20calculate the tax imposed by each jurisdiction on a
21transaction, determine the amount of tax to remit to the
22appropriate state, and maintain a record of the transaction.
23    (c) "Certified Service Provider" means an agent certified
24jointly by the states that are signatories to the Agreement to

 

 

10000HB4560sam001- 4 -LRB100 17364 AWJ 43074 a

1perform all of the seller's sales tax functions.
2    (d) "Person" means an individual, trust, estate,
3fiduciary, partnership, limited liability company, limited
4liability partnership, corporation, or any other legal entity.
5    (e) "Sales Tax" means the tax levied under the Service
6Occupation Tax Act (35 ILCS 115/) and the Retailers' Occupation
7Tax Act (35 ILCS 120/). "Sales tax" also means any local sales
8tax levied under the Home Rule Municipal Retailers' Occupation
9Tax Act (65 ILCS 5/8-11-1), the Non-Home Rule Municipal
10Retailers' Occupation Tax Act (65 ILCS 5/8-11-1.3), the
11Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
125/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65
13ILCS 5/8-11-5), the Home Rule County Retailers' Occupation Tax
14Law (55 ILCS 5/5-1006), the Special County Occupation Tax for
15Public Safety, Public Facilities, Mental Health, Substance
16Abuse, or Transportation Law (55 ILCS 5/5-1006.5), the Home
17Rule County Service Occupation Tax Law (55 ILCS 5/5-1007),
18subsection (b) of the Rock Island County Use and Occupation Tax
19Law (55 ILCS 5/5-1008.5(b)), the Metro East Mass Transit
20District Retailers' Occupation Tax (70 ILCS 3610/5.01(b)), the
21Metro East Mass Transit District Service Occupation Tax (70
22ILCS 3610/5.01(c)), the Regional Transportation Authority
23Retailers' Occupation Tax (70 ILCS 3615/4.03(e)), the Regional
24Transportation Authority Service Occupation Tax (70 ILCS
253615/4.03(f)), the County Water Commission Retailers'
26Occupation Tax (70 ILCS 3720/4(b)), or the County Water

 

 

10000HB4560sam001- 5 -LRB100 17364 AWJ 43074 a

1Commission Service Occupation Tax (70 ILCS 3720/4(c)).
2    (f) "Seller" means any person making sales of personal
3property or services.
4    (g) "State" means any state of the United States and the
5District of Columbia.
6    (h) "Use tax" means the tax levied under the Use Tax Act
7(35 ILCS 105/) and the Service Use Tax Act (35 ILCS 110/). "Use
8tax" also means any local use tax levied under the Home Rule
9Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that the
10State and the municipality have entered into an agreement that
11provides for administration of the tax by the State.
12(Source: P.A. 92-221, eff. 8-2-01.)
 
13    Section 15. The Counties Code is amended by changing
14Section 5-1006.5 as follows:
 
15    (55 ILCS 5/5-1006.5)
16    Sec. 5-1006.5. Special County Retailers' Occupation Tax
17For Public Safety, Public Facilities, Mental Health, Substance
18Abuse, or Transportation.
19    (a) The county board of any county may impose a tax upon
20all persons engaged in the business of selling tangible
21personal property, other than personal property titled or
22registered with an agency of this State's government, at retail
23in the county on the gross receipts from the sales made in the
24course of business to provide revenue to be used exclusively

 

 

10000HB4560sam001- 6 -LRB100 17364 AWJ 43074 a

1for public safety, public facility, mental health, substance
2abuse, or transportation purposes in that county, if a
3proposition for the tax has been submitted to the electors of
4that county and approved by a majority of those voting on the
5question. If imposed, this tax shall be imposed only in
6one-quarter percent increments. By resolution, the county
7board may order the proposition to be submitted at any
8election. If the tax is imposed for transportation purposes for
9expenditures for public highways or as authorized under the
10Illinois Highway Code, the county board must publish notice of
11the existence of its long-range highway transportation plan as
12required or described in Section 5-301 of the Illinois Highway
13Code and must make the plan publicly available prior to
14approval of the ordinance or resolution imposing the tax. If
15the tax is imposed for transportation purposes for expenditures
16for passenger rail transportation, the county board must
17publish notice of the existence of its long-range passenger
18rail transportation plan and must make the plan publicly
19available prior to approval of the ordinance or resolution
20imposing the tax.
21    If a tax is imposed for public facilities purposes, then
22the name of the project may be included in the proposition at
23the discretion of the county board as determined in the
24enabling resolution. For example, the "XXX Nursing Home" or the
25"YYY Museum".
26    The county clerk shall certify the question to the proper

 

 

10000HB4560sam001- 7 -LRB100 17364 AWJ 43074 a

1election authority, who shall submit the proposition at an
2election in accordance with the general election law.
3        (1) The proposition for public safety purposes shall be
4    in substantially the following form:
5        "To pay for public safety purposes, shall (name of
6    county) be authorized to impose an increase on its share of
7    local sales taxes by (insert rate)?"
8        As additional information on the ballot below the
9    question shall appear the following:
10        "This would mean that a consumer would pay an
11    additional (insert amount) in sales tax for every $100 of
12    tangible personal property bought at retail."
13        The county board may also opt to establish a sunset
14    provision at which time the additional sales tax would
15    cease being collected, if not terminated earlier by a vote
16    of the county board. If the county board votes to include a
17    sunset provision, the proposition for public safety
18    purposes shall be in substantially the following form:
19        "To pay for public safety purposes, shall (name of
20    county) be authorized to impose an increase on its share of
21    local sales taxes by (insert rate) for a period not to
22    exceed (insert number of years)?"
23        As additional information on the ballot below the
24    question shall appear the following:
25        "This would mean that a consumer would pay an
26    additional (insert amount) in sales tax for every $100 of

 

 

10000HB4560sam001- 8 -LRB100 17364 AWJ 43074 a

1    tangible personal property bought at retail. If imposed,
2    the additional tax would cease being collected at the end
3    of (insert number of years), if not terminated earlier by a
4    vote of the county board."
5        For the purposes of the paragraph, "public safety
6    purposes" means crime prevention, detention, fire
7    fighting, police, medical, ambulance, or other emergency
8    services.
9        Votes shall be recorded as "Yes" or "No".
10        Beginning on the January 1 or July 1, whichever is
11    first, that occurs not less than 30 days after May 31, 2015
12    (the effective date of Public Act 99-4), Adams County may
13    impose a public safety retailers' occupation tax and
14    service occupation tax at the rate of 0.25%, as provided in
15    the referendum approved by the voters on April 7, 2015,
16    notwithstanding the omission of the additional information
17    that is otherwise required to be printed on the ballot
18    below the question pursuant to this item (1).
19        (2) The proposition for transportation purposes shall
20    be in substantially the following form:
21        "To pay for improvements to roads and other
22    transportation purposes, shall (name of county) be
23    authorized to impose an increase on its share of local
24    sales taxes by (insert rate)?"
25        As additional information on the ballot below the
26    question shall appear the following:

 

 

10000HB4560sam001- 9 -LRB100 17364 AWJ 43074 a

1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail."
4        The county board may also opt to establish a sunset
5    provision at which time the additional sales tax would
6    cease being collected, if not terminated earlier by a vote
7    of the county board. If the county board votes to include a
8    sunset provision, the proposition for transportation
9    purposes shall be in substantially the following form:
10        "To pay for road improvements and other transportation
11    purposes, shall (name of county) be authorized to impose an
12    increase on its share of local sales taxes by (insert rate)
13    for a period not to exceed (insert number of years)?"
14        As additional information on the ballot below the
15    question shall appear the following:
16        "This would mean that a consumer would pay an
17    additional (insert amount) in sales tax for every $100 of
18    tangible personal property bought at retail. If imposed,
19    the additional tax would cease being collected at the end
20    of (insert number of years), if not terminated earlier by a
21    vote of the county board."
22        For the purposes of this paragraph, transportation
23    purposes means construction, maintenance, operation, and
24    improvement of public highways, any other purpose for which
25    a county may expend funds under the Illinois Highway Code,
26    and passenger rail transportation.

 

 

10000HB4560sam001- 10 -LRB100 17364 AWJ 43074 a

1        The votes shall be recorded as "Yes" or "No".
2        (3) The proposition for public facilities purposes
3    shall be in substantially the following form:
4        "To pay for public facilities purposes, shall (name of
5    county) be authorized to impose an increase on its share of
6    local sales taxes by (insert rate)?"
7        As additional information on the ballot below the
8    question shall appear the following:
9        "This would mean that a consumer would pay an
10    additional (insert amount) in sales tax for every $100 of
11    tangible personal property bought at retail."
12        The county board may also opt to establish a sunset
13    provision at which time the additional sales tax would
14    cease being collected, if not terminated earlier by a vote
15    of the county board. If the county board votes to include a
16    sunset provision, the proposition for public facilities
17    purposes shall be in substantially the following form:
18        "To pay for public facilities purposes, shall (name of
19    county) be authorized to impose an increase on its share of
20    local sales taxes by (insert rate) for a period not to
21    exceed (insert number of years)?"
22        As additional information on the ballot below the
23    question shall appear the following:
24        "This would mean that a consumer would pay an
25    additional (insert amount) in sales tax for every $100 of
26    tangible personal property bought at retail. If imposed,

 

 

10000HB4560sam001- 11 -LRB100 17364 AWJ 43074 a

1    the additional tax would cease being collected at the end
2    of (insert number of years), if not terminated earlier by a
3    vote of the county board."
4        For purposes of this Section, "public facilities
5    purposes" means the acquisition, development,
6    construction, reconstruction, rehabilitation, improvement,
7    financing, architectural planning, and installation of
8    capital facilities consisting of buildings, structures,
9    and durable equipment and for the acquisition and
10    improvement of real property and interest in real property
11    required, or expected to be required, in connection with
12    the public facilities, for use by the county for the
13    furnishing of governmental services to its citizens,
14    including but not limited to museums and nursing homes.
15        The votes shall be recorded as "Yes" or "No".
16        (4) The proposition for mental health purposes shall be
17    in substantially the following form:
18        "To pay for mental health purposes, shall (name of
19    county) be authorized to impose an increase on its share of
20    local sales taxes by (insert rate)?"
21        As additional information on the ballot below the
22    question shall appear the following:
23        "This would mean that a consumer would pay an
24    additional (insert amount) in sales tax for every $100 of
25    tangible personal property bought at retail."
26        The county board may also opt to establish a sunset

 

 

10000HB4560sam001- 12 -LRB100 17364 AWJ 43074 a

1    provision at which time the additional sales tax would
2    cease being collected, if not terminated earlier by a vote
3    of the county board. If the county board votes to include a
4    sunset provision, the proposition for public facilities
5    purposes shall be in substantially the following form:
6        "To pay for mental health purposes, shall (name of
7    county) be authorized to impose an increase on its share of
8    local sales taxes by (insert rate) for a period not to
9    exceed (insert number of years)?"
10        As additional information on the ballot below the
11    question shall appear the following:
12        "This would mean that a consumer would pay an
13    additional (insert amount) in sales tax for every $100 of
14    tangible personal property bought at retail. If imposed,
15    the additional tax would cease being collected at the end
16    of (insert number of years), if not terminated earlier by a
17    vote of the county board."
18        The votes shall be recorded as "Yes" or "No".
19        (5) The proposition for substance abuse purposes shall
20    be in substantially the following form:
21        "To pay for substance abuse purposes, shall (name of
22    county) be authorized to impose an increase on its share of
23    local sales taxes by (insert rate)?"
24        As additional information on the ballot below the
25    question shall appear the following:
26        "This would mean that a consumer would pay an

 

 

10000HB4560sam001- 13 -LRB100 17364 AWJ 43074 a

1    additional (insert amount) in sales tax for every $100 of
2    tangible personal property bought at retail."
3        The county board may also opt to establish a sunset
4    provision at which time the additional sales tax would
5    cease being collected, if not terminated earlier by a vote
6    of the county board. If the county board votes to include a
7    sunset provision, the proposition for public facilities
8    purposes shall be in substantially the following form:
9        "To pay for substance abuse purposes, shall (name of
10    county) be authorized to impose an increase on its share of
11    local sales taxes by (insert rate) for a period not to
12    exceed (insert number of years)?"
13        As additional information on the ballot below the
14    question shall appear the following:
15        "This would mean that a consumer would pay an
16    additional (insert amount) in sales tax for every $100 of
17    tangible personal property bought at retail. If imposed,
18    the additional tax would cease being collected at the end
19    of (insert number of years), if not terminated earlier by a
20    vote of the county board."
21        The votes shall be recorded as "Yes" or "No".
22    If a majority of the electors voting on the proposition
23vote in favor of it, the county may impose the tax. A county
24may not submit more than one proposition authorized by this
25Section to the electors at any one time.
26    This additional tax may not be imposed on the sales of food

 

 

10000HB4560sam001- 14 -LRB100 17364 AWJ 43074 a

1for human consumption that is to be consumed off the premises
2where it is sold (other than alcoholic beverages, soft drinks,
3and food which has been prepared for immediate consumption) and
4prescription and non-prescription medicines, drugs, medical
5appliances and insulin, urine testing materials, syringes, and
6needles used by diabetics. The tax imposed by a county under
7this Section and all civil penalties that may be assessed as an
8incident of the tax shall be collected and enforced by the
9Illinois Department of Revenue and deposited into a special
10fund created for that purpose. The certificate of registration
11that is issued by the Department to a retailer under the
12Retailers' Occupation Tax Act shall permit the retailer to
13engage in a business that is taxable without registering
14separately with the Department under an ordinance or resolution
15under this Section. The Department has full power to administer
16and enforce this Section, to collect all taxes and penalties
17due under this Section, to dispose of taxes and penalties so
18collected in the manner provided in this Section, and to
19determine all rights to credit memoranda arising on account of
20the erroneous payment of a tax or penalty under this Section.
21In the administration of and compliance with this Section, the
22Department and persons who are subject to this Section shall
23(i) have the same rights, remedies, privileges, immunities,
24powers, and duties, (ii) be subject to the same conditions,
25restrictions, limitations, penalties, and definitions of
26terms, and (iii) employ the same modes of procedure as are

 

 

10000HB4560sam001- 15 -LRB100 17364 AWJ 43074 a

1prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
21n, 2 through 2-70 (in respect to all provisions contained in
3those Sections other than the State rate of tax), 2a, 2b, 2c, 3
4(except provisions relating to transaction returns and quarter
5monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
65j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
7of the Retailers' Occupation Tax Act and Section 3-7 of the
8Uniform Penalty and Interest Act as if those provisions were
9set forth in this Section.
10    Persons subject to any tax imposed under the authority
11granted in this Section may reimburse themselves for their
12sellers' tax liability by separately stating the tax as an
13additional charge, which charge may be stated in combination,
14in a single amount, with State tax which sellers are required
15to collect under the Use Tax Act, pursuant to such bracketed
16schedules as the Department may prescribe.
17    Whenever the Department determines that a refund should be
18made under this Section to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the order to be drawn for the
21amount specified and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the County Public Safety, Public Facilities,
24Mental Health, Substance Abuse, or Transportation Retailers'
25Occupation Tax Fund.
26    (b) If a tax has been imposed under subsection (a), a

 

 

10000HB4560sam001- 16 -LRB100 17364 AWJ 43074 a

1service occupation tax shall also be imposed at the same rate
2upon all persons engaged, in the county, in the business of
3making sales of service, who, as an incident to making those
4sales of service, transfer tangible personal property within
5the county as an incident to a sale of service. This tax may
6not be imposed on sales of food for human consumption that is
7to be consumed off the premises where it is sold (other than
8alcoholic beverages, soft drinks, and food prepared for
9immediate consumption) and prescription and non-prescription
10medicines, drugs, medical appliances and insulin, urine
11testing materials, syringes, and needles used by diabetics. The
12tax imposed under this subsection and all civil penalties that
13may be assessed as an incident thereof shall be collected and
14enforced by the Department of Revenue. The Department has full
15power to administer and enforce this subsection; to collect all
16taxes and penalties due hereunder; to dispose of taxes and
17penalties so collected in the manner hereinafter provided; and
18to determine all rights to credit memoranda arising on account
19of the erroneous payment of tax or penalty hereunder. In the
20administration of, and compliance with this subsection, the
21Department and persons who are subject to this paragraph shall
22(i) have the same rights, remedies, privileges, immunities,
23powers, and duties, (ii) be subject to the same conditions,
24restrictions, limitations, penalties, exclusions, exemptions,
25and definitions of terms, and (iii) employ the same modes of
26procedure as are prescribed in Sections 2 (except that the

 

 

10000HB4560sam001- 17 -LRB100 17364 AWJ 43074 a

1reference to State in the definition of supplier maintaining a
2place of business in this State shall mean the county), 2a, 2b,
32c, 3 through 3-50 (in respect to all provisions therein other
4than the State rate of tax), 4 (except that the reference to
5the State shall be to the county), 5, 7, 8 (except that the
6jurisdiction to which the tax shall be a debt to the extent
7indicated in that Section 8 shall be the county), 9 (except as
8to the disposition of taxes and penalties collected), 10, 11,
912 (except the reference therein to Section 2b of the
10Retailers' Occupation Tax Act), 13 (except that any reference
11to the State shall mean the county), Section 15, 16, 17, 18, 19
12and 20 of the Service Occupation Tax Act and Section 3-7 of the
13Uniform Penalty and Interest Act, as fully as if those
14provisions were set forth herein.
15    Persons subject to any tax imposed under the authority
16granted in this subsection may reimburse themselves for their
17serviceman's tax liability by separately stating the tax as an
18additional charge, which charge may be stated in combination,
19in a single amount, with State tax that servicemen are
20authorized to collect under the Service Use Tax Act, in
21accordance with such bracket schedules as the Department may
22prescribe.
23    Whenever the Department determines that a refund should be
24made under this subsection to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the warrant to be drawn for the

 

 

10000HB4560sam001- 18 -LRB100 17364 AWJ 43074 a

1amount specified, and to the person named, in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the County Public Safety, Public Facilities,
4Mental Health, Substance Abuse, or Transportation Retailers'
5Occupation Fund.
6    Nothing in this subsection shall be construed to authorize
7the county to impose a tax upon the privilege of engaging in
8any business which under the Constitution of the United States
9may not be made the subject of taxation by the State.
10    (c) The Department shall immediately pay over to the State
11Treasurer, ex officio, as trustee, all taxes and penalties
12collected under this Section to be deposited into the County
13Public Safety, Public Facilities, Mental Health, Substance
14Abuse, or Transportation Retailers' Occupation Tax Fund, which
15shall be an unappropriated trust fund held outside of the State
16treasury.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the Department
19of Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the
21local sales tax increment, as defined in the Innovation
22Development and Economy Act, collected under this Section
23during the second preceding calendar month for sales within a
24STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

10000HB4560sam001- 19 -LRB100 17364 AWJ 43074 a

1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to the counties from which
3retailers have paid taxes or penalties to the Department during
4the second preceding calendar month. The amount to be paid to
5each county, and deposited by the county into its special fund
6created for the purposes of this Section, shall be the amount
7(not including credit memoranda) collected under this Section
8during the second preceding calendar month by the Department
9plus an amount the Department determines is necessary to offset
10any amounts that were erroneously paid to a different taxing
11body, and not including (i) an amount equal to the amount of
12refunds made during the second preceding calendar month by the
13Department on behalf of the county, (ii) any amount that the
14Department determines is necessary to offset any amounts that
15were payable to a different taxing body but were erroneously
16paid to the county, (iii) any amounts that are transferred to
17the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,
18which shall be transferred into the Tax Compliance and
19Administration Fund. The Department, at the time of each
20monthly disbursement to the counties, shall prepare and certify
21to the State Comptroller the amount to be transferred into the
22Tax Compliance and Administration Fund under this subsection.
23Within 10 days after receipt by the Comptroller of the
24disbursement certification to the counties and the Tax
25Compliance and Administration Fund provided for in this Section
26to be given to the Comptroller by the Department, the

 

 

10000HB4560sam001- 20 -LRB100 17364 AWJ 43074 a

1Comptroller shall cause the orders to be drawn for the
2respective amounts in accordance with directions contained in
3the certification.
4    In addition to the disbursement required by the preceding
5paragraph, an allocation shall be made in March of each year to
6each county that received more than $500,000 in disbursements
7under the preceding paragraph in the preceding calendar year.
8The allocation shall be in an amount equal to the average
9monthly distribution made to each such county under the
10preceding paragraph during the preceding calendar year
11(excluding the 2 months of highest receipts). The distribution
12made in March of each year subsequent to the year in which an
13allocation was made pursuant to this paragraph and the
14preceding paragraph shall be reduced by the amount allocated
15and disbursed under this paragraph in the preceding calendar
16year. The Department shall prepare and certify to the
17Comptroller for disbursement the allocations made in
18accordance with this paragraph.
19    A county may direct, by ordinance, that all or a portion of
20the taxes and penalties collected under the Special County
21Retailers' Occupation Tax For Public Safety, Public
22Facilities, Mental Health, Substance Abuse, or Transportation
23be deposited into the Transportation Development Partnership
24Trust Fund.
25    (d) For the purpose of determining the local governmental
26unit whose tax is applicable, a retail sale by a producer of

 

 

10000HB4560sam001- 21 -LRB100 17364 AWJ 43074 a

1coal or another mineral mined in Illinois is a sale at retail
2at the place where the coal or other mineral mined in Illinois
3is extracted from the earth. This paragraph does not apply to
4coal or another mineral when it is delivered or shipped by the
5seller to the purchaser at a point outside Illinois so that the
6sale is exempt under the United States Constitution as a sale
7in interstate or foreign commerce.
8    (e) Nothing in this Section shall be construed to authorize
9a county to impose a tax upon the privilege of engaging in any
10business that under the Constitution of the United States may
11not be made the subject of taxation by this State.
12    (e-5) If a county imposes a tax under this Section, the
13county board may, by ordinance, discontinue or lower the rate
14of the tax. If the county board lowers the tax rate or
15discontinues the tax, a referendum must be held in accordance
16with subsection (a) of this Section in order to increase the
17rate of the tax or to reimpose the discontinued tax.
18    (f) Beginning April 1, 1998 and through December 31, 2013,
19the results of any election authorizing a proposition to impose
20a tax under this Section or effecting a change in the rate of
21tax, or any ordinance lowering the rate or discontinuing the
22tax, shall be certified by the county clerk and filed with the
23Illinois Department of Revenue either (i) on or before the
24first day of April, whereupon the Department shall proceed to
25administer and enforce the tax as of the first day of July next
26following the filing; or (ii) on or before the first day of

 

 

10000HB4560sam001- 22 -LRB100 17364 AWJ 43074 a

1October, whereupon the Department shall proceed to administer
2and enforce the tax as of the first day of January next
3following the filing.
4    Beginning January 1, 2014, the results of any election
5authorizing a proposition to impose a tax under this Section or
6effecting an increase in the rate of tax, along with the
7ordinance adopted to impose the tax or increase the rate of the
8tax, or any ordinance adopted to lower the rate or discontinue
9the tax, shall be certified by the county clerk and filed with
10the Illinois Department of Revenue either (i) on or before the
11first day of May, whereupon the Department shall proceed to
12administer and enforce the tax as of the first day of July next
13following the adoption and filing; or (ii) on or before the
14first day of October, whereupon the Department shall proceed to
15administer and enforce the tax as of the first day of January
16next following the adoption and filing.
17    (g) When certifying the amount of a monthly disbursement to
18a county under this Section, the Department shall increase or
19decrease the amounts by an amount necessary to offset any
20miscalculation of previous disbursements. The offset amount
21shall be the amount erroneously disbursed within the previous 6
22months from the time a miscalculation is discovered.
23    (h) This Section may be cited as the "Special County
24Occupation Tax For Public Safety, Public Facilities, Mental
25Health, Substance Abuse, or Transportation Law".
26    (i) For purposes of this Section, "public safety" includes,

 

 

10000HB4560sam001- 23 -LRB100 17364 AWJ 43074 a

1but is not limited to, crime prevention, detention, fire
2fighting, police, medical, ambulance, or other emergency
3services. The county may share tax proceeds received under this
4Section for public safety purposes, including proceeds
5received before August 4, 2009 (the effective date of Public
6Act 96-124), with any fire protection district located in the
7county. For the purposes of this Section, "transportation"
8includes, but is not limited to, the construction, maintenance,
9operation, and improvement of public highways, any other
10purpose for which a county may expend funds under the Illinois
11Highway Code, and passenger rail transportation. For the
12purposes of this Section, "public facilities purposes"
13includes, but is not limited to, the acquisition, development,
14construction, reconstruction, rehabilitation, improvement,
15financing, architectural planning, and installation of capital
16facilities consisting of buildings, structures, and durable
17equipment and for the acquisition and improvement of real
18property and interest in real property required, or expected to
19be required, in connection with the public facilities, for use
20by the county for the furnishing of governmental services to
21its citizens, including but not limited to museums and nursing
22homes.
23    (j) The Department may promulgate rules to implement Public
24Act 95-1002 only to the extent necessary to apply the existing
25rules for the Special County Retailers' Occupation Tax for
26Public Safety to this new purpose for public facilities.

 

 

10000HB4560sam001- 24 -LRB100 17364 AWJ 43074 a

1(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
2eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.".