[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
| [ Senate Amendment 001 ] |
90_HB0353ccr001
LRB9001832MWpcccr1
1 90TH GENERAL ASSEMBLY
2 CONFERENCE COMMITTEE REPORT
3 ON HOUSE BILL 353
4 -------------------------------------------------------------
5 -------------------------------------------------------------
6 To the President of the Senate and the Speaker of the
7 House of Representatives:
8 We, the conference committee appointed to consider the
9 differences between the houses in relation to Senate
10 Amendment No. 1 to House Bill 353, recommend the following:
11 (1) that the Senate recede from Senate Amendment No. 1;
12 and
13 (2) that House Bill 353 be amended as follows:
14 on page 1, by replacing lines 1 and 2 with the following:
15 "AN ACT concerning local government."; and
16 on page 1, by inserting below line 4 the following:
17 "Section 3. The Counties Code is amended by changing
18 Section 5-1006.5 as follows:
19 (55 ILCS 5/5-1006.5)
20 Sec. 5-1006.5. Special County Retailers' Occupation Tax
21 For Public Safety.
22 (a) The county board of any county may impose a tax upon
23 all persons engaged in the business of selling tangible
24 personal property, other than personal property titled or
25 registered with an agency of this State's government, at
26 retail in the county on the gross receipts from the sales
27 made in the course of business to provide revenue to be used
28 exclusively for public safety purposes in that county, if a
29 proposition for the tax has been submitted to the electors of
30 that county and approved by a majority of those voting on the
31 question. If imposed, this tax shall be imposed only in
-2- LRB9001832MWpcccr1
1 one-quarter percent increments. By resolution, the county
2 board may order the proposition to be submitted at any
3 election. The county clerk shall certify the question to the
4 proper election authority, who shall submit the proposition
5 at an election in accordance with the general election law.
6 The proposition shall be in substantially the following
7 form:
8 "Shall (name of county) be authorized to impose a
9 public safety tax at the rate of .... upon all persons
10 engaged in the business of selling tangible personal
11 property at retail in the county on gross receipts from
12 the sales made in the course of their business to be used
13 for crime prevention, detention, and other public safety
14 purposes?"
15 Votes shall be recorded as Yes or No. If a majority of the
16 electors voting on the proposition vote in favor of it, the
17 county may impose the tax.
18 This additional tax may not be imposed on the sales of
19 food for human consumption that is to be consumed off the
20 premises where it is sold (other than alcoholic beverages,
21 soft drinks, and food which has been prepared for immediate
22 consumption) and prescription and non-prescription medicines,
23 drugs, medical appliances and insulin, urine testing
24 materials, syringes, and needles used by diabetics. The tax
25 imposed by a county under this Section and all civil
26 penalties that may be assessed as an incident of the tax
27 shall be collected and enforced by the Illinois Department of
28 Revenue. The certificate of registration that is issued by
29 the Department to a retailer under the Retailers' Occupation
30 Tax Act shall permit the retailer to engage in a business
31 that is taxable without registering separately with the
32 Department under an ordinance or resolution under this
33 Section. The Department has full power to administer and
34 enforce this Section, to collect all taxes and penalties due
35 under this Section, to dispose of taxes and penalties so
-3- LRB9001832MWpcccr1
1 collected in the manner provided in this Section, and to
2 determine all rights to credit memoranda arising on account
3 of the erroneous payment of a tax or penalty under this
4 Section. In the administration of and compliance with this
5 Section, the Department and persons who are subject to this
6 Section shall (i) have the same rights, remedies, privileges,
7 immunities, powers, and duties, (ii) be subject to the same
8 conditions, restrictions, limitations, penalties, and
9 definitions of terms, and (iii) employ the same modes of
10 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
11 1f, 1i, 1j, 2, 2-10 (in respect to all provisions contained
12 in those Sections other than the State rate of tax), 2-40,
13 2a, 2b, 2c, 3 (except provisions relating to transaction
14 returns and quarter monthly payments), 4, 5, 5a, 5b, 5c, 5d,
15 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10,
16 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and
17 Section 3-7 of the Uniform Penalty and Interest Act as if
18 those provisions were set forth in this Section.
19 Persons subject to any tax imposed under the authority
20 granted in this Section may reimburse themselves for their
21 sellers' tax liability by separately stating the tax as an
22 additional charge, which charge may be stated in combination,
23 in a single amount, with State tax which sellers are required
24 to collect under the Use Tax Act, pursuant to such bracketed
25 schedules as the Department may prescribe.
26 Whenever the Department determines that a refund should
27 be made under this Section to a claimant instead of issuing a
28 credit memorandum, the Department shall notify the State
29 Comptroller, who shall cause the order to be drawn for the
30 amount specified and to the person named in the notification
31 from the Department. The refund shall be paid by the State
32 Treasurer out of the County Public Safety Retailers'
33 Occupation Tax Fund.
34 (b) If a tax has been imposed under subsection (a), a
35 service occupation tax shall also be imposed at the same rate
-4- LRB9001832MWpcccr1
1 upon all persons engaged, in the county, in the business of
2 making sales of service, who, as an incident to making those
3 sales of service, transfer tangible personal property within
4 the county as an incident to a sale of service. This tax may
5 not be imposed on sales of food for human consumption that is
6 to be consumed off the premises where it is sold (other than
7 alcoholic beverages, soft drinks, and food prepared for
8 immediate consumption) and prescription and non-prescription
9 medicines, drugs, medical appliances and insulin, urine
10 testing materials, syringes, and needles used by diabetics.
11 The tax imposed under this subsection and all civil penalties
12 that may be assessed as an incident thereof shall be
13 collected and enforced by the Department of Revenue. The
14 Department has full power to administer and enforce this
15 subsection; to collect all taxes and penalties due hereunder;
16 to dispose of taxes and penalties so collected in the manner
17 hereinafter provided; and to determine all rights to credit
18 memoranda arising on account of the erroneous payment of tax
19 or penalty hereunder. In the administration of, and
20 compliance with this subsection, the Department and persons
21 who are subject to this paragraph shall (i) have the same
22 rights, remedies, privileges, immunities, powers, and duties,
23 (ii) be subject to the same conditions, restrictions,
24 limitations, penalties, exclusions, exemptions, and
25 definitions of terms, and (iii) employ the same modes of
26 procedure as are prescribed in Sections 1a-1, 2 (except that
27 the reference to State in the definition of supplier
28 maintaining a place of business in this State shall mean the
29 county), 2a, 3 through 3-50 (in respect to all provisions
30 therein other than the State rate of tax), 4 (except that the
31 reference to the State shall be to the county), 5, 7, 8
32 (except that the jurisdiction to which the tax shall be a
33 debt to the extent indicated in that Section 8 shall be the
34 county), 9 (except as to the disposition of taxes and
35 penalties collected, and except that the returned merchandise
-5- LRB9001832MWpcccr1
1 credit for this tax may not be taken against any State tax),
2 10, 11, 12 (except the reference therein to Section 2b of the
3 Retailers' Occupation Tax Act), 13 (except that any reference
4 to the State shall mean the county), the first paragraph of
5 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
6 Tax Act and Section 3-7 of the Uniform Penalty and Interest
7 Act, as fully as if those provisions were set forth herein.
8 Persons subject to any tax imposed under the authority
9 granted in this subsection may reimburse themselves for their
10 serviceman's tax liability by separately stating the tax as
11 an additional charge, which charge may be stated in
12 combination, in a single amount, with State tax that
13 servicemen are authorized to collect under the Service Use
14 Tax Act, in accordance with such bracket schedules as the
15 Department may prescribe.
16 Whenever the Department determines that a refund should
17 be made under this subsection to a claimant instead of
18 issuing a credit memorandum, the Department shall notify the
19 State Comptroller, who shall cause the warrant to be drawn
20 for the amount specified, and to the person named, in the
21 notification from the Department. The refund shall be paid
22 by the State Treasurer out of the County Public Safety
23 Retailers' Occupation Fund.
24 Nothing in this subsection shall be construed to
25 authorize the county to impose a tax upon the privilege of
26 engaging in any business which under the Constitution of the
27 United States may not be made the subject of taxation by the
28 State.
29 (c) The Department shall immediately pay over to the
30 State Treasurer, Ex Officio, as trustee, all taxes and
31 penalties collected under this Section to be deposited into
32 the County Public Safety Retailers' Occupation Tax Fund,
33 which is created in the State treasury. On or before the
34 25th day of each calendar month, the Department shall prepare
35 and certify to the Comptroller the disbursement of stated
-6- LRB9001832MWpcccr1
1 sums of money to the counties from which retailers have paid
2 taxes or penalties to the Department during the second
3 preceding calendar month. The amount to be paid to each
4 county shall be the amount (not including credit memoranda)
5 collected under this Section during the second preceding
6 calendar month by the Department plus an amount the
7 Department determines is necessary to offset any amounts that
8 were erroneously paid to a different taxing body, and not
9 including (i) an amount equal to the amount of refunds made
10 during the second preceding calendar month by the Department
11 on behalf of the county and (ii) any amount that the
12 Department determines is necessary to offset any amounts that
13 were payable to a different taxing body but were erroneously
14 paid to the county. Within 10 days after receipt by the
15 Comptroller of the disbursement certification to the counties
16 provided for in this Section to be given to the Comptroller
17 by the Department, the Comptroller shall cause the orders to
18 be drawn for the respective amounts in accordance with
19 directions contained in the certification.
20 In addition to the disbursement required by the preceding
21 paragraph, an allocation shall be made in March of each year
22 to each county that received more than $500,000 in
23 disbursements under the preceding paragraph in the preceding
24 calendar year. The allocation shall be in an amount equal to
25 the average monthly distribution made to each such county
26 under the preceding paragraph during the preceding calendar
27 year (excluding the 2 months of highest receipts). The
28 distribution made in March of each year subsequent to the
29 year in which an allocation was made pursuant to this
30 paragraph and the preceding paragraph shall be reduced by the
31 amount allocated and disbursed under this paragraph in the
32 preceding calendar year. The Department shall prepare and
33 certify to the Comptroller for disbursement the allocations
34 made in accordance with this paragraph.
35 (d) For the purpose of determining the local
-7- LRB9001832MWpcccr1
1 governmental unit whose tax is applicable, a retail sale by a
2 producer of coal or another mineral mined in Illinois is a
3 sale at retail at the place where the coal or other mineral
4 mined in Illinois is extracted from the earth. This
5 paragraph does not apply to coal or another mineral when it
6 is delivered or shipped by the seller to the purchaser at a
7 point outside Illinois so that the sale is exempt under the
8 United States Constitution as a sale in interstate or foreign
9 commerce.
10 (e) Nothing in this Section shall be construed to
11 authorize a county to impose a tax upon the privilege of
12 engaging in any business that under the Constitution of the
13 United States may not be made the subject of taxation by this
14 State.
15 (f) The results of any election authorizing a
16 proposition to impose a tax under this Section or effecting a
17 change in the rate of tax shall be certified by the county
18 clerk and filed with the Illinois Department of Revenue on or
19 before the first day of June. The Illinois Department of
20 Revenue shall then proceed to administer and enforce this
21 Section as of the first day of January next following the
22 filing.
23 (g) When certifying the amount of a monthly disbursement
24 to a county under this Section, the Department shall increase
25 or decrease the amounts by an amount necessary to offset any
26 miscalculation of previous disbursements. The offset amount
27 shall be the amount erroneously disbursed within the previous
28 6 months from the time a miscalculation is discovered.
29 (h) This Section may be cited as the "Special County
30 Occupation Tax For Public Safety Law".
31 (i) For purposes of this Section, "public safety"
32 includes but is not limited to fire fighting, police,
33 medical, ambulance, or other emergency services.
34 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97.)
-8- LRB9001832MWpcccr1
1 Section 4. The Township Code is amended by changing
2 Section 100-5 as follows:
3 (60 ILCS 1/100-5)
4 Sec. 100-5. Township attorney and other employees;
5 compensation.
6 (a) The township board may employ and fix the
7 compensation of township employees that the board deems
8 necessary, excluding the employees of the offices of
9 supervisor of general assistance, township collector, and
10 township assessor. The township board shall fix the
11 compensation of a township attorney appointed by the township
12 supervisor under Section 70-37. The township attorney shall
13 not be considered a township employee for purposes of the
14 first sentence of this subsection.
15 (b) The board shall set and adopt rules concerning all
16 benefits available to employees of the board if the board
17 employs 5 or more employees. The rules shall include, without
18 limitation, the following benefits to the extent they are
19 applicable: insurance coverage, compensation, overtime pay,
20 compensatory time off, holidays, vacations, sick leave, and
21 maternity leave. The rules shall be adopted and filed with
22 the township clerk within 6 months after July 1, 1992.
23 Amendments to the rules shall be filed with the township
24 clerk on or before their effective date.
25 (c) Unless otherwise provided and if approved by the
26 highway commissioner, the township board of trustees may
27 employ and fix the compensation of a separate township
28 attorney who shall represent the highway commissioner. Such
29 compensation shall be paid out of the township road fund.
30 (Source: P.A. 87-708; 87-818; 87-895; 88-62; 88-360; 88-572,
31 eff. 8-11-94; 88-670, eff. 12-2-94.)"; and
32 on page 1, line 6, by replacing "Section 2-3-5" with
33 "Sections 2-3-5 and 11-151-5 and by adding Section
-9- LRB9001832MWpcccr1
1 11-141-10.5"; and
2 on page 2, line 16, by replacing "150,000 or more" with "not
3 less than 300,000 and not more than 350,000"; and
4 on page 2, by replacing lines 22 and 23 with the following:
5 "Section before January 1, 2000. The requirements of Section
6 2-3-18 concerning compatibility with the official plan for
7 development of the county"; and
8 on page 2, by inserting below line 26 the following:
9 "(65 ILCS 5/11-141-10.5 new)
10 Sec. 11-141-10.5. Sewerage systems; adjacent
11 municipality's access to other jurisdictions. The corporate
12 authorities of any municipality shall not restrain or
13 interfere with an adjacent municipality's construction,
14 maintenance, alteration, or extension of a sewerage system
15 that accesses intercepting and outlet sewers of a third
16 consenting wastewater treatment authority outside of the
17 adjacent municipality's corporate boundaries provided that
18 the construction, maintenance, alteration, or extension is an
19 appropriate or practical route, according to any
20 Environmental Protection Agency engineer, and is necessary to
21 maintain or establish compliance with the Environmental
22 Protection Act or rules or regulations promulgated by the
23 Pollution Control Board.
24 Any municipality granting access to intercepting and
25 outlet sewers of a third consenting wastewater treatment
26 authority may recover only its actual costs, including but
27 not limited to inspection, regulation, administration, and
28 repair costs, associated with any construction, maintenance,
29 extension, or alteration of the existing system.
30 (65 ILCS 5/11-151-5) (from Ch. 24, par. 11-151-5)
31 Sec. 11-151-5. If a municipality annexes part, but not
-10- LRB9001832MWpcccr1
1 all of the territory of a public water district, sanitary
2 sewer district, or both, the corporate authorities of the
3 municipality and of the district may enter contracts
4 providing for the division and allocation of duplicate and
5 overlapping powers, functions and duties between the 2
6 entities and for the use, management, control, purchase,
7 conveyance, assumption and disposition of the properties,
8 assets, debts, liabilities and obligations of the district.
9 The corporate authorities of a district and such a
10 municipality may also enter agreements providing for the
11 operation by the municipality of the district's utility
12 systems and other properties or for the transfer, conveyance
13 or sale of those systems and properties to the municipality.
14 "Systems and properties" includes those of every kind and
15 character and whether situated within or outside the
16 municipality. An operating contract made under this Section
17 may not extend for a period longer than 30 years and must be
18 subject to amendment, renewal or termination by mutual
19 consent of the contracting parties. No contract under this
20 Section may contain any provision impairing the obligation of
21 any existing contract of such a municipality or district.
22 (Source: P.A. 76-1356.)
23 Section 10. The Downstate Forest Preserve District Act
24 is amended by changing Section 3.5 as follows:
25 (70 ILCS 805/3.5)
26 Sec. 3.5. Elected board of commissioners.
27 (a) In counties with a population more than 30,000 but
28 less than 90,000, in each forest preserve district organized
29 after the effective date of this amendatory Act of 1997 1993
30 or in which, on the effective date of this amendatory Act of
31 1997 1993, the commissioners of the district are appointed by
32 the presiding officer of the county board under Section 3a,
33 the commissioners shall be elected as provided in this
-11- LRB9001832MWpcccr1
1 Section, rather than appointed, beginning with the first
2 consolidated election following the effective date of this
3 amendatory Act of 1997 1993. There shall be 5 elected
4 commissioners, elected from the district at large. Each
5 commissioner must be a resident of the district. The terms
6 of all elected commissioners shall commence on the first
7 Monday of the month following the month of election. No party
8 designation shall appear on the ballot for the election of
9 commissioners. The terms of all commissioners appointed
10 under Section 3a in a district to which this Section applies
11 shall expire on the first Monday of the month following the
12 month of the first election of commissioners in that district
13 under this Section.
14 If before August 20, 1993 (the effective date of Public
15 Act 88-443) in a county with a population of 30,000 or less a
16 presiding officer of a county board appointed the
17 commissioners of the forest preserve district and if that
18 presiding officer has, since August 20, 1993, continued to
19 appoint the commissioners of the forest preserve district,
20 then those appointments made after August 20, 1993, if made
21 in compliance with Section 3a, are validated.
22 (b) The initial elected commissioners shall, no later
23 than 45 days after taking office, divide themselves publicly
24 by lot as equally as possible into 2 groups. Commissioners
25 or their successors from one group shall be elected for terms
26 of 4 years; the initial elected commissioners from the second
27 group shall serve for terms of 2 years, and their successors
28 shall be elected for terms of 4 years.
29 (c) The commissioners shall elect from among their
30 number a president of the board of commissioners.
31 (d) Whenever a vacancy occurs in the office of
32 commissioner, whether by death, resignation, refusal to
33 qualify, no longer residing in the district, or for any other
34 reason, the board of commissioners shall declare that a
35 vacancy exists. The vacancy shall be filled within 60 days
-12- LRB9001832MWpcccr1
1 by appointment of the president of the board of
2 commissioners, with the advice and consent of the other
3 commissioners. The appointee shall be eligible to serve as
4 commissioner. The appointee shall serve the remainder of the
5 unexpired term. If, however, more than 28 months remain in
6 the term, the appointment shall be until the next
7 consolidated election, at which time the vacated office of
8 commissioner shall be filled by election for the remainder of
9 the term.
10 If a vacancy occurs in the office of president of the
11 board of commissioners, the remaining commissioners shall
12 elect one of their number to serve as president for the
13 balance of the unexpired term of the president in whose
14 office the vacancy occurred.
15 (e) Except as otherwise provided in this Section,
16 elected commissioners shall have the same powers and duties,
17 and shall be entitled to the same compensation, as enjoyed by
18 commissioners before the effective date of this amendatory
19 Act of 1993.
20 (Source: P.A. 88-443.)".
21 Submitted on , 1997.
22 ______________________________ _____________________________
23 Senator Rauschenberger Representative Stroger
24 ______________________________ _____________________________
25 Senator Butler Representative Holbrook
26 ______________________________ _____________________________
27 Senator Dudycz Representative Hannig
28 ______________________________ _____________________________
29 Senator Bowles Representative Churchill
30 ______________________________ _____________________________
31 Senator Cullerton Representative Hughes
32 Committee for the Senate Committee for the House