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90_HB0353enr
65 ILCS 5/2-3-5 from Ch. 24, par. 2-3-5
Amends the Illinois Municipal Code. Provides that
contiguous territory not exceeding 2 square miles in a county
with a population of 150,000 or more may be incorporated as a
village if any part of the territory is within 2 miles of a
county with a population of less than 150,000 and a petition
is filed with the circuit court within 2 years after the
effective date of this amendatory Act. Makes inapplicable to
this territory a provision that allows the county board to
determine that incorporation is compatible with the
development plan of the county and that the territory
constitutes a sufficient tax base for the village to provide
municipal services. Effective immediately.
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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 3. The Counties Code is amended by changing
5 Section 5-1006.5 as follows:
6 (55 ILCS 5/5-1006.5)
7 Sec. 5-1006.5. Special County Retailers' Occupation Tax
8 For Public Safety.
9 (a) The county board of any county may impose a tax upon
10 all persons engaged in the business of selling tangible
11 personal property, other than personal property titled or
12 registered with an agency of this State's government, at
13 retail in the county on the gross receipts from the sales
14 made in the course of business to provide revenue to be used
15 exclusively for public safety purposes in that county, if a
16 proposition for the tax has been submitted to the electors of
17 that county and approved by a majority of those voting on the
18 question. If imposed, this tax shall be imposed only in
19 one-quarter percent increments. By resolution, the county
20 board may order the proposition to be submitted at any
21 election. The county clerk shall certify the question to the
22 proper election authority, who shall submit the proposition
23 at an election in accordance with the general election law.
24 The proposition shall be in substantially the following
25 form:
26 "Shall (name of county) be authorized to impose a
27 public safety tax at the rate of .... upon all persons
28 engaged in the business of selling tangible personal
29 property at retail in the county on gross receipts from
30 the sales made in the course of their business to be used
31 for crime prevention, detention, and other public safety
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1 purposes?"
2 Votes shall be recorded as Yes or No. If a majority of the
3 electors voting on the proposition vote in favor of it, the
4 county may impose the tax.
5 This additional tax may not be imposed on the sales of
6 food for human consumption that is to be consumed off the
7 premises where it is sold (other than alcoholic beverages,
8 soft drinks, and food which has been prepared for immediate
9 consumption) and prescription and non-prescription medicines,
10 drugs, medical appliances and insulin, urine testing
11 materials, syringes, and needles used by diabetics. The tax
12 imposed by a county under this Section and all civil
13 penalties that may be assessed as an incident of the tax
14 shall be collected and enforced by the Illinois Department of
15 Revenue. The certificate of registration that is issued by
16 the Department to a retailer under the Retailers' Occupation
17 Tax Act shall permit the retailer to engage in a business
18 that is taxable without registering separately with the
19 Department under an ordinance or resolution under this
20 Section. The Department has full power to administer and
21 enforce this Section, to collect all taxes and penalties due
22 under this Section, to dispose of taxes and penalties so
23 collected in the manner provided in this Section, and to
24 determine all rights to credit memoranda arising on account
25 of the erroneous payment of a tax or penalty under this
26 Section. In the administration of and compliance with this
27 Section, the Department and persons who are subject to this
28 Section shall (i) have the same rights, remedies, privileges,
29 immunities, powers, and duties, (ii) be subject to the same
30 conditions, restrictions, limitations, penalties, and
31 definitions of terms, and (iii) employ the same modes of
32 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
33 1f, 1i, 1j, 2, 2-10 (in respect to all provisions contained
34 in those Sections other than the State rate of tax), 2-40,
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1 2a, 2b, 2c, 3 (except provisions relating to transaction
2 returns and quarter monthly payments), 4, 5, 5a, 5b, 5c, 5d,
3 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10,
4 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and
5 Section 3-7 of the Uniform Penalty and Interest Act as if
6 those provisions were set forth in this Section.
7 Persons subject to any tax imposed under the authority
8 granted in this Section may reimburse themselves for their
9 sellers' tax liability by separately stating the tax as an
10 additional charge, which charge may be stated in combination,
11 in a single amount, with State tax which sellers are required
12 to collect under the Use Tax Act, pursuant to such bracketed
13 schedules as the Department may prescribe.
14 Whenever the Department determines that a refund should
15 be made under this Section to a claimant instead of issuing a
16 credit memorandum, the Department shall notify the State
17 Comptroller, who shall cause the order to be drawn for the
18 amount specified and to the person named in the notification
19 from the Department. The refund shall be paid by the State
20 Treasurer out of the County Public Safety Retailers'
21 Occupation Tax Fund.
22 (b) If a tax has been imposed under subsection (a), a
23 service occupation tax shall also be imposed at the same rate
24 upon all persons engaged, in the county, in the business of
25 making sales of service, who, as an incident to making those
26 sales of service, transfer tangible personal property within
27 the county as an incident to a sale of service. This tax may
28 not be imposed on sales of food for human consumption that is
29 to be consumed off the premises where it is sold (other than
30 alcoholic beverages, soft drinks, and food prepared for
31 immediate consumption) and prescription and non-prescription
32 medicines, drugs, medical appliances and insulin, urine
33 testing materials, syringes, and needles used by diabetics.
34 The tax imposed under this subsection and all civil penalties
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1 that may be assessed as an incident thereof shall be
2 collected and enforced by the Department of Revenue. The
3 Department has full power to administer and enforce this
4 subsection; to collect all taxes and penalties due hereunder;
5 to dispose of taxes and penalties so collected in the manner
6 hereinafter provided; and to determine all rights to credit
7 memoranda arising on account of the erroneous payment of tax
8 or penalty hereunder. In the administration of, and
9 compliance with this subsection, the Department and persons
10 who are subject to this paragraph shall (i) have the same
11 rights, remedies, privileges, immunities, powers, and duties,
12 (ii) be subject to the same conditions, restrictions,
13 limitations, penalties, exclusions, exemptions, and
14 definitions of terms, and (iii) employ the same modes of
15 procedure as are prescribed in Sections 1a-1, 2 (except that
16 the reference to State in the definition of supplier
17 maintaining a place of business in this State shall mean the
18 county), 2a, 3 through 3-50 (in respect to all provisions
19 therein other than the State rate of tax), 4 (except that the
20 reference to the State shall be to the county), 5, 7, 8
21 (except that the jurisdiction to which the tax shall be a
22 debt to the extent indicated in that Section 8 shall be the
23 county), 9 (except as to the disposition of taxes and
24 penalties collected, and except that the returned merchandise
25 credit for this tax may not be taken against any State tax),
26 10, 11, 12 (except the reference therein to Section 2b of the
27 Retailers' Occupation Tax Act), 13 (except that any reference
28 to the State shall mean the county), the first paragraph of
29 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
30 Tax Act and Section 3-7 of the Uniform Penalty and Interest
31 Act, as fully as if those provisions were set forth herein.
32 Persons subject to any tax imposed under the authority
33 granted in this subsection may reimburse themselves for their
34 serviceman's tax liability by separately stating the tax as
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1 an additional charge, which charge may be stated in
2 combination, in a single amount, with State tax that
3 servicemen are authorized to collect under the Service Use
4 Tax Act, in accordance with such bracket schedules as the
5 Department may prescribe.
6 Whenever the Department determines that a refund should
7 be made under this subsection to a claimant instead of
8 issuing a credit memorandum, the Department shall notify the
9 State Comptroller, who shall cause the warrant to be drawn
10 for the amount specified, and to the person named, in the
11 notification from the Department. The refund shall be paid
12 by the State Treasurer out of the County Public Safety
13 Retailers' Occupation Fund.
14 Nothing in this subsection shall be construed to
15 authorize the county to impose a tax upon the privilege of
16 engaging in any business which under the Constitution of the
17 United States may not be made the subject of taxation by the
18 State.
19 (c) The Department shall immediately pay over to the
20 State Treasurer, Ex Officio, as trustee, all taxes and
21 penalties collected under this Section to be deposited into
22 the County Public Safety Retailers' Occupation Tax Fund,
23 which is created in the State treasury. On or before the
24 25th day of each calendar month, the Department shall prepare
25 and certify to the Comptroller the disbursement of stated
26 sums of money to the counties from which retailers have paid
27 taxes or penalties to the Department during the second
28 preceding calendar month. The amount to be paid to each
29 county shall be the amount (not including credit memoranda)
30 collected under this Section during the second preceding
31 calendar month by the Department plus an amount the
32 Department determines is necessary to offset any amounts that
33 were erroneously paid to a different taxing body, and not
34 including (i) an amount equal to the amount of refunds made
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1 during the second preceding calendar month by the Department
2 on behalf of the county and (ii) any amount that the
3 Department determines is necessary to offset any amounts that
4 were payable to a different taxing body but were erroneously
5 paid to the county. Within 10 days after receipt by the
6 Comptroller of the disbursement certification to the counties
7 provided for in this Section to be given to the Comptroller
8 by the Department, the Comptroller shall cause the orders to
9 be drawn for the respective amounts in accordance with
10 directions contained in the certification.
11 In addition to the disbursement required by the preceding
12 paragraph, an allocation shall be made in March of each year
13 to each county that received more than $500,000 in
14 disbursements under the preceding paragraph in the preceding
15 calendar year. The allocation shall be in an amount equal to
16 the average monthly distribution made to each such county
17 under the preceding paragraph during the preceding calendar
18 year (excluding the 2 months of highest receipts). The
19 distribution made in March of each year subsequent to the
20 year in which an allocation was made pursuant to this
21 paragraph and the preceding paragraph shall be reduced by the
22 amount allocated and disbursed under this paragraph in the
23 preceding calendar year. The Department shall prepare and
24 certify to the Comptroller for disbursement the allocations
25 made in accordance with this paragraph.
26 (d) For the purpose of determining the local
27 governmental unit whose tax is applicable, a retail sale by a
28 producer of coal or another mineral mined in Illinois is a
29 sale at retail at the place where the coal or other mineral
30 mined in Illinois is extracted from the earth. This
31 paragraph does not apply to coal or another mineral when it
32 is delivered or shipped by the seller to the purchaser at a
33 point outside Illinois so that the sale is exempt under the
34 United States Constitution as a sale in interstate or foreign
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1 commerce.
2 (e) Nothing in this Section shall be construed to
3 authorize a county to impose a tax upon the privilege of
4 engaging in any business that under the Constitution of the
5 United States may not be made the subject of taxation by this
6 State.
7 (f) The results of any election authorizing a
8 proposition to impose a tax under this Section or effecting a
9 change in the rate of tax shall be certified by the county
10 clerk and filed with the Illinois Department of Revenue on or
11 before the first day of June. The Illinois Department of
12 Revenue shall then proceed to administer and enforce this
13 Section as of the first day of January next following the
14 filing.
15 (g) When certifying the amount of a monthly disbursement
16 to a county under this Section, the Department shall increase
17 or decrease the amounts by an amount necessary to offset any
18 miscalculation of previous disbursements. The offset amount
19 shall be the amount erroneously disbursed within the previous
20 6 months from the time a miscalculation is discovered.
21 (h) This Section may be cited as the "Special County
22 Occupation Tax For Public Safety Law".
23 (i) For purposes of this Section, "public safety"
24 includes but is not limited to fire fighting, police,
25 medical, ambulance, or other emergency services.
26 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97.)
27 Section 4. The Township Code is amended by changing
28 Section 100-5 as follows:
29 (60 ILCS 1/100-5)
30 Sec. 100-5. Township attorney and other employees;
31 compensation.
32 (a) The township board may employ and fix the
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1 compensation of township employees that the board deems
2 necessary, excluding the employees of the offices of
3 supervisor of general assistance, township collector, and
4 township assessor. The township board shall fix the
5 compensation of a township attorney appointed by the township
6 supervisor under Section 70-37. The township attorney shall
7 not be considered a township employee for purposes of the
8 first sentence of this subsection.
9 (b) The board shall set and adopt rules concerning all
10 benefits available to employees of the board if the board
11 employs 5 or more employees. The rules shall include, without
12 limitation, the following benefits to the extent they are
13 applicable: insurance coverage, compensation, overtime pay,
14 compensatory time off, holidays, vacations, sick leave, and
15 maternity leave. The rules shall be adopted and filed with
16 the township clerk within 6 months after July 1, 1992.
17 Amendments to the rules shall be filed with the township
18 clerk on or before their effective date.
19 (c) Unless otherwise provided and if approved by the
20 highway commissioner, the township board of trustees may
21 employ and fix the compensation of a separate township
22 attorney who shall represent the highway commissioner. Such
23 compensation shall be paid out of the township road fund.
24 (Source: P.A. 87-708; 87-818; 87-895; 88-62; 88-360; 88-572,
25 eff. 8-11-94; 88-670, eff. 12-2-94.)
26 Section 5. The Illinois Municipal Code is amended by
27 changing Sections 2-3-5 and 11-151-5 and by adding Section
28 11-141-10.5 as follows:
29 (65 ILCS 5/2-3-5) (from Ch. 24, par. 2-3-5)
30 Sec. 2-3-5. Whenever in any county of less than 150,000
31 population as determined by the last preceding federal
32 census, any area of contiguous territory, not exceeding 2
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1 square miles, not already included within the corporate
2 limits of any municipality, has residing thereon at least 200
3 inhabitants living in dwellings other than those designed to
4 be mobile, and is owned by at least 30 different owners, it
5 may be incorporated as a village as follows:
6 35 electors residing within the area may file with the
7 circuit clerk of the county in which such area is situated a
8 petition addressed to the circuit court for that county.
9 The petition shall set forth (1) a definite description
10 of the lands intended to be embraced in the proposed village,
11 (2) the number of inhabitants residing therein, (3) the name
12 of the proposed village, and (4) a prayer that a question be
13 submitted to the electors residing within the limits of the
14 proposed village whether they will incorporate as a village
15 under this Code.
16 If the area contains fewer than 7,500 residents and lies
17 within 1 1/2 miles of the boundary line of any existing
18 municipality, the consent of the existing municipality must
19 be obtained before the area may be incorporated. No area in a
20 county with a population of 150,000 or more that is
21 incorporating under the provisions of this Section shall need
22 to obtain the consent of any existing municipality before the
23 area may be incorporated.
24 In addition, any contiguous territory in a county of
25 150,000 or more population which otherwise meets the
26 requirements of this Section may be incorporated as a village
27 pursuant to the provisions of this Section if (1) any part of
28 such territory is situated within 10 miles of a county with a
29 population less than 150,000 and a petition is filed pursuant
30 to this Section before January 1, 1991 or (2) any part of the
31 territory is situated within 25 miles of the Illinois state
32 line in a county having a population, according to the 1990
33 federal decennial census, of at least 150,000 but less than
34 185,000 and a petition is filed pursuant to this Section
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1 before January 1, 1998.
2 In addition, contiguous territory not exceeding 2 square
3 miles in a county with a population of not less than 300,000
4 and not more than 350,000 that otherwise meets the
5 requirements of this Section may be incorporated as a village
6 pursuant to the provisions of this Section if (1) any part of
7 the territory is situated within 2 miles of a county with a
8 population of less than 150,000 and (2) a petition is filed
9 in the manner provided in this Section before January 1,
10 2000. The requirements of Section 2-3-18 concerning
11 compatibility with the official plan for development of the
12 county shall not apply to any territory seeking incorporation
13 under this paragraph.
14 (Source: P.A. 88-544; 89-414, eff. 11-17-95.)
15 (65 ILCS 5/11-141-10.5 new)
16 Sec. 11-141-10.5. Sewerage systems; adjacent
17 municipality's access to other jurisdictions. The corporate
18 authorities of any municipality shall not restrain or
19 interfere with an adjacent municipality's construction,
20 maintenance, alteration, or extension of a sewerage system
21 that accesses intercepting and outlet sewers of a third
22 consenting wastewater treatment authority outside of the
23 adjacent municipality's corporate boundaries provided that
24 the construction, maintenance, alteration, or extension is an
25 appropriate or practical route, according to any
26 Environmental Protection Agency engineer, and is necessary to
27 maintain or establish compliance with the Environmental
28 Protection Act or rules or regulations promulgated by the
29 Pollution Control Board.
30 Any municipality granting access to intercepting and
31 outlet sewers of a third consenting wastewater treatment
32 authority may recover only its actual costs, including but
33 not limited to inspection, regulation, administration, and
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1 repair costs, associated with any construction, maintenance,
2 extension, or alteration of the existing system.
3 (65 ILCS 5/11-151-5) (from Ch. 24, par. 11-151-5)
4 Sec. 11-151-5. If a municipality annexes part, but not
5 all of the territory of a public water district, sanitary
6 sewer district, or both, the corporate authorities of the
7 municipality and of the district may enter contracts
8 providing for the division and allocation of duplicate and
9 overlapping powers, functions and duties between the 2
10 entities and for the use, management, control, purchase,
11 conveyance, assumption and disposition of the properties,
12 assets, debts, liabilities and obligations of the district.
13 The corporate authorities of a district and such a
14 municipality may also enter agreements providing for the
15 operation by the municipality of the district's utility
16 systems and other properties or for the transfer, conveyance
17 or sale of those systems and properties to the municipality.
18 "Systems and properties" includes those of every kind and
19 character and whether situated within or outside the
20 municipality. An operating contract made under this Section
21 may not extend for a period longer than 30 years and must be
22 subject to amendment, renewal or termination by mutual
23 consent of the contracting parties. No contract under this
24 Section may contain any provision impairing the obligation of
25 any existing contract of such a municipality or district.
26 (Source: P.A. 76-1356.)
27 Section 10. The Downstate Forest Preserve District Act
28 is amended by changing Section 3.5 as follows:
29 (70 ILCS 805/3.5)
30 Sec. 3.5. Elected board of commissioners.
31 (a) In counties with a population more than 30,000 but
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1 less than 90,000, in each forest preserve district organized
2 after the effective date of this amendatory Act of 1997 1993
3 or in which, on the effective date of this amendatory Act of
4 1997 1993, the commissioners of the district are appointed by
5 the presiding officer of the county board under Section 3a,
6 the commissioners shall be elected as provided in this
7 Section, rather than appointed, beginning with the first
8 consolidated election following the effective date of this
9 amendatory Act of 1997 1993. There shall be 5 elected
10 commissioners, elected from the district at large. Each
11 commissioner must be a resident of the district. The terms
12 of all elected commissioners shall commence on the first
13 Monday of the month following the month of election. No party
14 designation shall appear on the ballot for the election of
15 commissioners. The terms of all commissioners appointed
16 under Section 3a in a district to which this Section applies
17 shall expire on the first Monday of the month following the
18 month of the first election of commissioners in that district
19 under this Section.
20 If before August 20, 1993 (the effective date of Public
21 Act 88-443) in a county with a population of 30,000 or less a
22 presiding officer of a county board appointed the
23 commissioners of the forest preserve district and if that
24 presiding officer has, since August 20, 1993, continued to
25 appoint the commissioners of the forest preserve district,
26 then those appointments made after August 20, 1993, if made
27 in compliance with Section 3a, are validated.
28 (b) The initial elected commissioners shall, no later
29 than 45 days after taking office, divide themselves publicly
30 by lot as equally as possible into 2 groups. Commissioners
31 or their successors from one group shall be elected for terms
32 of 4 years; the initial elected commissioners from the second
33 group shall serve for terms of 2 years, and their successors
34 shall be elected for terms of 4 years.
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1 (c) The commissioners shall elect from among their
2 number a president of the board of commissioners.
3 (d) Whenever a vacancy occurs in the office of
4 commissioner, whether by death, resignation, refusal to
5 qualify, no longer residing in the district, or for any other
6 reason, the board of commissioners shall declare that a
7 vacancy exists. The vacancy shall be filled within 60 days
8 by appointment of the president of the board of
9 commissioners, with the advice and consent of the other
10 commissioners. The appointee shall be eligible to serve as
11 commissioner. The appointee shall serve the remainder of the
12 unexpired term. If, however, more than 28 months remain in
13 the term, the appointment shall be until the next
14 consolidated election, at which time the vacated office of
15 commissioner shall be filled by election for the remainder of
16 the term.
17 If a vacancy occurs in the office of president of the
18 board of commissioners, the remaining commissioners shall
19 elect one of their number to serve as president for the
20 balance of the unexpired term of the president in whose
21 office the vacancy occurred.
22 (e) Except as otherwise provided in this Section,
23 elected commissioners shall have the same powers and duties,
24 and shall be entitled to the same compensation, as enjoyed by
25 commissioners before the effective date of this amendatory
26 Act of 1993.
27 (Source: P.A. 88-443.)
28 Section 99. Effective date. This Act takes effect upon
29 becoming law.