Illinois General Assembly - Full Text of SB1581
Illinois General Assembly

Previous General Assemblies

Full Text of SB1581  101st General Assembly

SB1581sam001 101ST GENERAL ASSEMBLY

Sen. John F. Curran

Filed: 3/15/2019

 

 


 

 


 
10100SB1581sam001LRB101 08790 AWJ 57595 a

1
AMENDMENT TO SENATE BILL 1581

2    AMENDMENT NO. ______. Amend Senate Bill 1581 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' Occupation Tax For Public Safety,

 

 

10100SB1581sam001- 2 -LRB101 08790 AWJ 57595 a

1Public 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.

 

 

10100SB1581sam001- 3 -LRB101 08790 AWJ 57595 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. 100-1167, eff. 1-4-19.)
 
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

 

 

10100SB1581sam001- 4 -LRB101 08790 AWJ 57595 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 Retailers'
15Occupation Tax for Public Safety, Public Facilities, Mental
16Health, Substance Abuse, or Transportation Law (55 ILCS
175/5-1006.5), the Home Rule County Service Occupation Tax Law
18(55 ILCS 5/5-1007), subsection (b) of the Rock Island County
19Use and Occupation Tax Law (55 ILCS 5/5-1008.5(b)), the Metro
20East Mass Transit District Retailers' Occupation Tax (70 ILCS
213610/5.01(b)), the Metro East Mass Transit District Service
22Occupation Tax (70 ILCS 3610/5.01(c)), the Regional
23Transportation Authority Retailers' Occupation Tax (70 ILCS
243615/4.03(e)), the Regional Transportation Authority Service
25Occupation Tax (70 ILCS 3615/4.03(f)), the County Water
26Commission Retailers' Occupation Tax (70 ILCS 3720/4(b)), or

 

 

10100SB1581sam001- 5 -LRB101 08790 AWJ 57595 a

1the County Water Commission Service Occupation Tax (70 ILCS
23720/4(c)).
3    (f) "Seller" means any person making sales of personal
4property or services.
5    (g) "State" means any state of the United States and the
6District of Columbia.
7    (h) "Use tax" means the tax levied under the Use Tax Act
8(35 ILCS 105/) and the Service Use Tax Act (35 ILCS 110/). "Use
9tax" also means any local use tax levied under the Home Rule
10Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that the
11State and the municipality have entered into an agreement that
12provides for administration of the tax by the State.
13(Source: P.A. 100-1167, eff. 1-4-19.)
 
14    Section 15. The Counties Code is amended by changing
15Section 5-1006.5 as follows:
 
16    (55 ILCS 5/5-1006.5)
17    Sec. 5-1006.5. Special County Retailers' Occupation Tax
18For Public Safety, Public Facilities, Mental Health, Substance
19Abuse, or Transportation.
20    (a) The county board of any county may impose a tax upon
21all persons engaged in the business of selling tangible
22personal property, other than personal property titled or
23registered with an agency of this State's government, at retail
24in the county on the gross receipts from the sales made in the

 

 

10100SB1581sam001- 6 -LRB101 08790 AWJ 57595 a

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

 

 

10100SB1581sam001- 7 -LRB101 08790 AWJ 57595 a

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

 

 

10100SB1581sam001- 8 -LRB101 08790 AWJ 57595 a

1    additional (insert amount) in sales tax for every $100 of
2    tangible personal property bought at retail. If imposed,
3    the additional tax would cease being collected at the end
4    of (insert number of years), if not terminated earlier by a
5    vote of the county board."
6        For the purposes of the paragraph, "public safety
7    purposes" means crime prevention, detention, criminal
8    justice, fire fighting, police, medical, ambulance, or
9    other emergency services.
10        Votes shall be recorded as "Yes" or "No".
11        Beginning on the January 1 or July 1, whichever is
12    first, that occurs not less than 30 days after May 31, 2015
13    (the effective date of Public Act 99-4), Adams County may
14    impose a public safety retailers' occupation tax and
15    service occupation tax at the rate of 0.25%, as provided in
16    the referendum approved by the voters on April 7, 2015,
17    notwithstanding the omission of the additional information
18    that is otherwise required to be printed on the ballot
19    below the question pursuant to this item (1).
20        (2) The proposition for transportation purposes shall
21    be in substantially the following form:
22        "To pay for improvements to roads and other
23    transportation purposes, shall (name of county) be
24    authorized to impose an increase on its share of local
25    sales taxes by (insert rate)?"
26        As additional information on the ballot below the

 

 

10100SB1581sam001- 9 -LRB101 08790 AWJ 57595 a

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

 

 

10100SB1581sam001- 10 -LRB101 08790 AWJ 57595 a

1    and passenger rail transportation.
2        The votes shall be recorded as "Yes" or "No".
3        (3) The proposition for public facilities purposes
4    shall be in substantially the following form:
5        "To pay for public facilities 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 facilities
18    purposes shall be in substantially the following form:
19        "To pay for public facilities 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

 

 

10100SB1581sam001- 11 -LRB101 08790 AWJ 57595 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 purposes of this Section, "public facilities
6    purposes" means the acquisition, development,
7    construction, reconstruction, rehabilitation, improvement,
8    financing, architectural planning, and installation of
9    capital facilities consisting of buildings, structures,
10    and durable equipment and for the acquisition and
11    improvement of real property and interest in real property
12    required, or expected to be required, in connection with
13    the public facilities, for use by the county for the
14    furnishing of governmental services to its citizens,
15    including but not limited to museums and nursing homes.
16        The votes shall be recorded as "Yes" or "No".
17        (4) The proposition for mental health purposes shall be
18    in substantially the following form:
19        "To pay for mental health purposes, shall (name of
20    county) be authorized to impose an increase on its share of
21    local sales taxes by (insert rate)?"
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."

 

 

10100SB1581sam001- 12 -LRB101 08790 AWJ 57595 a

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

 

 

10100SB1581sam001- 13 -LRB101 08790 AWJ 57595 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 public facilities
9    purposes shall be in substantially the following form:
10        "To pay for substance abuse purposes, shall (name of
11    county) be authorized to impose an increase on its share of
12    local sales taxes by (insert rate) for a period not to
13    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        The votes shall be recorded as "Yes" or "No".
23    If a majority of the electors voting on the proposition
24vote in favor of it, the county may impose the tax. A county
25may not submit more than one proposition authorized by this
26Section to the electors at any one time.

 

 

10100SB1581sam001- 14 -LRB101 08790 AWJ 57595 a

1    This additional tax may not be imposed on tangible personal
2property taxed at the 1% rate under the Retailers' Occupation
3Tax Act. The tax imposed by a county under this Section and all
4civil penalties that may be assessed as an incident of the tax
5shall be collected and enforced by the Illinois Department of
6Revenue and deposited into a special fund created for that
7purpose. The certificate of registration that is issued by the
8Department to a retailer under the Retailers' Occupation Tax
9Act shall permit the retailer to engage in a business that is
10taxable without registering separately with the Department
11under an ordinance or resolution under this Section. The
12Department has full power to administer and enforce this
13Section, to collect all taxes and penalties due under this
14Section, to dispose of taxes and penalties so collected in the
15manner provided in this Section, and to determine all rights to
16credit memoranda arising on account of the erroneous payment of
17a tax or penalty under this Section. In the administration of
18and compliance with this Section, the Department and persons
19who are subject to this Section shall (i) have the same rights,
20remedies, privileges, immunities, powers, and duties, (ii) be
21subject to the same conditions, restrictions, limitations,
22penalties, and definitions of terms, and (iii) employ the same
23modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
241d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to
25all provisions contained in those Sections other than the State
26rate of tax), 2a, 2b, 2c, 3 (except provisions relating to

 

 

10100SB1581sam001- 15 -LRB101 08790 AWJ 57595 a

1transaction returns and quarter monthly payments), 4, 5, 5a,
25b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
37, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
4Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
5as if those provisions were set forth in this Section.
6    Persons subject to any tax imposed under the authority
7granted in this Section may reimburse themselves for their
8sellers' tax liability by separately stating the tax as an
9additional charge, which charge may be stated in combination,
10in a single amount, with State tax which sellers are required
11to collect under the Use Tax Act, pursuant to such bracketed
12schedules as the Department may prescribe.
13    Whenever the Department determines that a refund should be
14made under this Section to a claimant instead of issuing a
15credit memorandum, the Department shall notify the State
16Comptroller, who shall cause the order to be drawn for the
17amount specified and to the person named in the notification
18from the Department. The refund shall be paid by the State
19Treasurer out of the Special County Public Safety, Public
20Facilities, Mental Health, Substance Abuse, or Transportation
21Retailers' Occupation Tax Fund.
22    (b) If a tax has been imposed under subsection (a), a
23service occupation tax shall also be imposed at the same rate
24upon all persons engaged, in the county, in the business of
25making sales of service, who, as an incident to making those
26sales of service, transfer tangible personal property within

 

 

10100SB1581sam001- 16 -LRB101 08790 AWJ 57595 a

1the county as an incident to a sale of service. This tax may
2not be imposed on tangible personal property taxed at the 1%
3rate under the Service Occupation Tax Act. The tax imposed
4under this subsection and all civil penalties that may be
5assessed as an incident thereof shall be collected and enforced
6by the Department of Revenue. The Department has full power to
7administer and enforce this subsection; to collect all taxes
8and penalties due hereunder; to dispose of taxes and penalties
9so collected in the manner hereinafter provided; and to
10determine all rights to credit memoranda arising on account of
11the erroneous payment of tax or penalty hereunder. In the
12administration of, and compliance with this subsection, the
13Department and persons who are subject to this paragraph shall
14(i) have the same rights, remedies, privileges, immunities,
15powers, and duties, (ii) be subject to the same conditions,
16restrictions, limitations, penalties, exclusions, exemptions,
17and definitions of terms, and (iii) employ the same modes of
18procedure as are prescribed in Sections 2 (except that the
19reference to State in the definition of supplier maintaining a
20place of business in this State shall mean the county), 2a, 2b,
212c, 3 through 3-50 (in respect to all provisions therein other
22than the State rate of tax), 4 (except that the reference to
23the State shall be to the county), 5, 7, 8 (except that the
24jurisdiction to which the tax shall be a debt to the extent
25indicated in that Section 8 shall be the county), 9 (except as
26to the disposition of taxes and penalties collected), 10, 11,

 

 

10100SB1581sam001- 17 -LRB101 08790 AWJ 57595 a

112 (except the reference therein to Section 2b of the
2Retailers' Occupation Tax Act), 13 (except that any reference
3to the State shall mean the county), Section 15, 16, 17, 18, 19
4and 20 of the Service Occupation Tax Act and Section 3-7 of the
5Uniform Penalty and Interest Act, as fully as if those
6provisions were set forth herein.
7    Persons subject to any tax imposed under the authority
8granted in this subsection may reimburse themselves for their
9serviceman's tax liability by separately stating the tax as an
10additional charge, which charge may be stated in combination,
11in a single amount, with State tax that servicemen are
12authorized to collect under the Service Use Tax Act, in
13accordance with such bracket schedules as the Department may
14prescribe.
15    Whenever the Department determines that a refund should be
16made under this subsection to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the warrant to be drawn for the
19amount specified, and to the person named, in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the Special County Public Safety, Public
22Facilities, Mental Health, Substance Abuse, or Transportation
23Retailers' Occupation Tax Fund.
24    Nothing in this subsection shall be construed to authorize
25the county to impose a tax upon the privilege of engaging in
26any business which under the Constitution of the United States

 

 

10100SB1581sam001- 18 -LRB101 08790 AWJ 57595 a

1may not be made the subject of taxation by the State.
2    (c) The Department shall immediately pay over to the State
3Treasurer, ex officio, as trustee, all taxes and penalties
4collected under this Section to be deposited into the Special
5County Public Safety, Public Facilities, Mental Health,
6Substance Abuse, or Transportation Retailers' Occupation Tax
7Fund, which shall be an unappropriated trust fund held outside
8of the State treasury.
9    As soon as possible after the first day of each month,
10beginning January 1, 2011, upon certification of the Department
11of Revenue, the Comptroller shall order transferred, and the
12Treasurer shall transfer, to the STAR Bonds Revenue Fund the
13local sales tax increment, as defined in the Innovation
14Development and Economy Act, collected under this Section
15during the second preceding calendar month for sales within a
16STAR bond district.
17    After the monthly transfer to the STAR Bonds Revenue Fund,
18on or before the 25th day of each calendar month, the
19Department shall prepare and certify to the Comptroller the
20disbursement of stated sums of money to the counties from which
21retailers have paid taxes or penalties to the Department during
22the second preceding calendar month. The amount to be paid to
23each county, and deposited by the county into its special fund
24created for the purposes of this Section, shall be the amount
25(not including credit memoranda) collected under this Section
26during the second preceding calendar month by the Department

 

 

10100SB1581sam001- 19 -LRB101 08790 AWJ 57595 a

1plus an amount the Department determines is necessary to offset
2any amounts that were erroneously paid to a different taxing
3body, and not including (i) an amount equal to the amount of
4refunds made during the second preceding calendar month by the
5Department on behalf of the county, (ii) any amount that the
6Department determines is necessary to offset any amounts that
7were payable to a different taxing body but were erroneously
8paid to the county, (iii) any amounts that are transferred to
9the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,
10which shall be transferred into the Tax Compliance and
11Administration Fund. The Department, at the time of each
12monthly disbursement to the counties, shall prepare and certify
13to the State Comptroller the amount to be transferred into the
14Tax Compliance and Administration Fund under this subsection.
15Within 10 days after receipt by the Comptroller of the
16disbursement certification to the counties and the Tax
17Compliance and Administration Fund provided for in this Section
18to be given to the Comptroller by the Department, the
19Comptroller shall cause the orders to be drawn for the
20respective amounts in accordance with directions contained in
21the certification.
22    In addition to the disbursement required by the preceding
23paragraph, an allocation shall be made in March of each year to
24each county that received more than $500,000 in disbursements
25under the preceding paragraph in the preceding calendar year.
26The allocation shall be in an amount equal to the average

 

 

10100SB1581sam001- 20 -LRB101 08790 AWJ 57595 a

1monthly distribution made to each such county under the
2preceding paragraph during the preceding calendar year
3(excluding the 2 months of highest receipts). The distribution
4made in March of each year subsequent to the year in which an
5allocation was made pursuant to this paragraph and the
6preceding paragraph shall be reduced by the amount allocated
7and disbursed under this paragraph in the preceding calendar
8year. The Department shall prepare and certify to the
9Comptroller for disbursement the allocations made in
10accordance with this paragraph.
11    A county may direct, by ordinance, that all or a portion of
12the taxes and penalties collected under the Special County
13Retailers' Occupation Tax For Public Safety, Public
14Facilities, Mental Health, Substance Abuse, or Transportation
15be deposited into the Transportation Development Partnership
16Trust Fund.
17    (d) For the purpose of determining the local governmental
18unit whose tax is applicable, a retail sale by a producer of
19coal or another mineral mined in Illinois is a sale at retail
20at the place where the coal or other mineral mined in Illinois
21is extracted from the earth. This paragraph does not apply to
22coal or another mineral when it is delivered or shipped by the
23seller to the purchaser at a point outside Illinois so that the
24sale is exempt under the United States Constitution as a sale
25in interstate or foreign commerce.
26    (e) Nothing in this Section shall be construed to authorize

 

 

10100SB1581sam001- 21 -LRB101 08790 AWJ 57595 a

1a county to impose a tax upon the privilege of engaging in any
2business that under the Constitution of the United States may
3not be made the subject of taxation by this State.
4    (e-5) If a county imposes a tax under this Section, the
5county board may, by ordinance, discontinue or lower the rate
6of the tax. If the county board lowers the tax rate or
7discontinues the tax, a referendum must be held in accordance
8with subsection (a) of this Section in order to increase the
9rate of the tax or to reimpose the discontinued tax.
10    (f) Beginning April 1, 1998 and through December 31, 2013,
11the results of any election authorizing a proposition to impose
12a tax under this Section or effecting a change in the rate of
13tax, or any ordinance lowering the rate or discontinuing the
14tax, shall be certified by the county clerk and filed with the
15Illinois Department of Revenue either (i) on or before the
16first day of April, whereupon the Department shall proceed to
17administer and enforce the tax as of the first day of July next
18following the filing; or (ii) on or before the first day of
19October, whereupon the Department shall proceed to administer
20and enforce the tax as of the first day of January next
21following the filing.
22    Beginning January 1, 2014, the results of any election
23authorizing a proposition to impose a tax under this Section or
24effecting an increase in the rate of tax, along with the
25ordinance adopted to impose the tax or increase the rate of the
26tax, or any ordinance adopted to lower the rate or discontinue

 

 

10100SB1581sam001- 22 -LRB101 08790 AWJ 57595 a

1the tax, shall be certified by the county clerk and filed with
2the Illinois Department of Revenue either (i) on or before the
3first day of May, whereupon the Department shall proceed to
4administer and enforce the tax as of the first day of July next
5following the adoption and filing; or (ii) on or before the
6first day of October, whereupon the Department shall proceed to
7administer and enforce the tax as of the first day of January
8next following the adoption and filing.
9    (g) When certifying the amount of a monthly disbursement to
10a county under this Section, the Department shall increase or
11decrease the amounts by an amount necessary to offset any
12miscalculation of previous disbursements. The offset amount
13shall be the amount erroneously disbursed within the previous 6
14months from the time a miscalculation is discovered.
15    (h) This Section may be cited as the "Special County
16Retailers' Occupation Tax For Public Safety, Public
17Facilities, Mental Health, Substance Abuse, or Transportation
18Law".
19    (i) For purposes of this Section, "public safety" includes,
20but is not limited to, crime prevention, detention, fire
21fighting, police, medical, ambulance, or other emergency
22services. The county may share tax proceeds received under this
23Section for public safety purposes, including proceeds
24received before August 4, 2009 (the effective date of Public
25Act 96-124), with any fire protection district located in the
26county. For the purposes of this Section, "transportation"

 

 

10100SB1581sam001- 23 -LRB101 08790 AWJ 57595 a

1includes, but is not limited to, the construction, maintenance,
2operation, and improvement of public highways, any other
3purpose for which a county may expend funds under the Illinois
4Highway Code, and passenger rail transportation. For the
5purposes of this Section, "public facilities purposes"
6includes, but is not limited to, the acquisition, development,
7construction, reconstruction, rehabilitation, improvement,
8financing, architectural planning, and installation of capital
9facilities consisting of buildings, structures, and durable
10equipment and for the acquisition and improvement of real
11property and interest in real property required, or expected to
12be required, in connection with the public facilities, for use
13by the county for the furnishing of governmental services to
14its citizens, including but not limited to museums and nursing
15homes.
16    (j) The Department may promulgate rules to implement Public
17Act 95-1002 only to the extent necessary to apply the existing
18rules for the Special County Retailers' Occupation Tax for
19Public Safety to this new purpose for public facilities.
20(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
21eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
22100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.".