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90_HB3650
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
Amends the State Finance Act. Provides that the moneys
paid into the Local Government Tax Fund from the 6.25%
general rate on the selling price of tangible personal
property purchased in this State that is titled or registered
by any agency of this State's government shall be equally
distributed to the municipality or county, in the case of an
unincorporated area, where the retailer making the sale is
located and the municipality or the unincorporated area of
the county where the address is given for title or
registration purposes. Provides that if the address for
titling or registration purposes is outside of this State,
the municipality or county, in the case of an unincorporated
area, where the retailer makes the sale shall receive the
entire amount attributable to the sale. Provides that the
moneys paid into the County and Mass Transit District Fund
from the 6.25% general rate on the selling price of tangible
personal property purchased in this State that is titled or
registered by any agency of this State's government shall be
equally distributed in counties with fewer than 3,000,000
inhabitants, with one-half going to the county where the sale
was made and one-half going to the county for which the
address for titling or registration purposes was given as be
in that county. Provides that if the address for titling or
registration purposes is outside of this State, the county
where the retailer makes the sale shall receive the entire
amount attributable to the sale. Effective immediately.
LRB9010599KDpk
LRB9010599KDpk
1 AN ACT to amend the State Finance Act by changing
2 Sections 6z-18 and 6z-20.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The State Finance Act is amended by changing
6 Sections 6z-18 and 6z-20 as follows:
7 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
8 Sec. 6z-18. A portion of the money paid into the Local
9 Government Tax Fund from sales of food for human consumption
10 which is to be consumed off the premises where it is sold
11 (other than alcoholic beverages, soft drinks and food which
12 has been prepared for immediate consumption) and prescription
13 and nonprescription medicines, drugs, medical appliances and
14 insulin, urine testing materials, syringes and needles used
15 by diabetics, which occurred in municipalities, shall be
16 distributed to each municipality based upon the sales which
17 occurred in that municipality. The remainder shall be
18 distributed to each county based upon the sales which
19 occurred in the unincorporated area of that county.
20 A portion of the money paid into the Local Government Tax
21 Fund from the 6.25% general use tax rate on the selling price
22 of tangible personal property which is purchased outside
23 Illinois at retail from a retailer and which is titled or
24 registered by any agency of this State's government shall be
25 distributed to municipalities as provided in this paragraph.
26 Each municipality shall receive the amount attributable to
27 sales for which Illinois addresses for titling or
28 registration purposes are given as being in such
29 municipality. The remainder of the money paid into the Local
30 Government Tax Fund from such sales shall be distributed to
31 counties. Each county shall receive the amount attributable
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1 to sales for which Illinois addresses for titling or
2 registration purposes are given as being located in the
3 unincorporated area of such county.
4 A portion of the money paid into the Local Government Tax
5 Fund from the 6.25% general rate on sales, except sales of
6 tangible personal property that is titled or registered by an
7 agency of this State's government, subject to taxation under
8 the Retailers' Occupation Tax Act and the Service Occupation
9 Tax Act, which occurred in municipalities, shall be
10 distributed to each municipality, based upon the sales which
11 occurred in that municipality. The remainder shall be
12 distributed to each county, based upon the sales which
13 occurred in the unincorporated area of such county.
14 A portion of the money paid into the Local Government Tax
15 Fund from the 6.25% general rate on the selling price of
16 tangible personal property purchased in this State at retail
17 from a retailer and that is titled or registered by any
18 agency of this State's government shall be distributed to
19 municipalities and counties as provided in this paragraph.
20 Each municipality and county shall receive one-half of the
21 amount attributable to sales for which Illinois addresses for
22 titling or registration purposes are given as being in that
23 municipality or in the unincorporated area of the county,
24 respectively. Each municipality and county shall receive
25 one-half of the amount attributable to sales that took place
26 in that municipality or in the unincorporated area of the
27 county, respectively. If the address for titling or
28 registration purposes is outside of this State, the
29 municipality, or county with respect to unincorporated areas,
30 where the sale takes place shall receive the entire amount
31 attributable to the sale.
32 For the purpose of determining allocation to the local
33 government unit, a retail sale by a producer of coal or other
34 mineral mined in Illinois is a sale at retail at the place
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1 where the coal or other mineral mined in Illinois is
2 extracted from the earth. This paragraph does not apply to
3 coal or other mineral when it is delivered or shipped by the
4 seller to the purchaser at a point outside Illinois so that
5 the sale is exempt under the United States Constitution as a
6 sale in interstate or foreign commerce.
7 Whenever the Department determines that a refund of money
8 paid into the Local Government Tax Fund should be made to a
9 claimant instead of issuing a credit memorandum, the
10 Department shall notify the State Comptroller, who shall
11 cause the order to be drawn for the amount specified, and to
12 the person named, in such notification from the Department.
13 Such refund shall be paid by the State Treasurer out of the
14 Local Government Tax Fund.
15 On or before the 25th day of each calendar month, the
16 Department shall prepare and certify to the Comptroller the
17 disbursement of stated sums of money to named municipalities
18 and counties, the municipalities and counties to be those
19 entitled to distribution of taxes or penalties paid to the
20 Department during the second preceding calendar month. The
21 amount to be paid to each municipality or county shall be the
22 amount (not including credit memoranda) collected during the
23 second preceding calendar month by the Department and paid
24 into the Local Government Tax Fund, plus an amount the
25 Department determines is necessary to offset any amounts
26 which were erroneously paid to a different taxing body, and
27 not including an amount equal to the amount of refunds made
28 during the second preceding calendar month by the Department,
29 and not including any amount which the Department determines
30 is necessary to offset any amounts which are payable to a
31 different taxing body but were erroneously paid to the
32 municipality or county. Within 10 days after receipt, by the
33 Comptroller, of the disbursement certification to the
34 municipalities and counties, provided for in this Section to
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1 be given to the Comptroller by the Department, the
2 Comptroller shall cause the orders to be drawn for the
3 respective amounts in accordance with the directions
4 contained in such certification.
5 When certifying the amount of monthly disbursement to a
6 municipality or county under this Section, the Department
7 shall increase or decrease that amount by an amount necessary
8 to offset any misallocation of previous disbursements. The
9 offset amount shall be the amount erroneously disbursed
10 within the 6 months preceding the time a misallocation is
11 discovered.
12 The provisions directing the distributions from the
13 special fund in the State Treasury provided for in this
14 Section shall constitute an irrevocable and continuing
15 appropriation of all amounts as provided herein. The State
16 Treasurer and State Comptroller are hereby authorized to make
17 distributions as provided in this Section.
18 In construing any development, redevelopment, annexation,
19 preannexation or other lawful agreement in effect prior to
20 September 1, 1990, which describes or refers to receipts from
21 a county or municipal retailers' occupation tax, use tax or
22 service occupation tax which now cannot be imposed, such
23 description or reference shall be deemed to include the
24 replacement revenue for such abolished taxes, distributed
25 from the Local Government Tax Fund.
26 (Source: P.A. 90-491, eff. 1-1-98.)
27 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
28 Sec. 6z-20. Of the money received from the 6.25% general
29 rate on sales, except sales of tangible property that is
30 titled or registered by an agency of this State's government,
31 subject to taxation under the Retailers' Occupation Tax Act
32 and Service Occupation Tax Act and paid into the County and
33 Mass Transit District Fund, distribution to the Regional
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1 Transportation Authority tax fund, created pursuant to
2 Section 4.03 of the Regional Transportation Authority Act,
3 for deposit therein shall be made based upon the retail sales
4 occurring in a county having more than 3,000,000 inhabitants.
5 The remainder shall be distributed to each county having
6 3,000,000 or fewer inhabitants based upon the retail sales
7 occurring in each such county.
8 For the purpose of determining allocation to the local
9 government unit, a retail sale by a producer of coal or other
10 mineral mined in Illinois is a sale at retail at the place
11 where the coal or other mineral mined in Illinois is
12 extracted from the earth. This paragraph does not apply to
13 coal or other mineral when it is delivered or shipped by the
14 seller to the purchaser at a point outside Illinois so that
15 the sale is exempt under the United States Constitution as a
16 sale in interstate or foreign commerce.
17 Of the money received from the 6.25% general use tax rate
18 on tangible personal property which is purchased outside
19 Illinois at retail from a retailer and which is titled or
20 registered by any agency of this State's government and paid
21 into the County and Mass Transit District Fund, the amount
22 for which Illinois addresses for titling or registration
23 purposes are given as being in each county having more than
24 3,000,000 inhabitants shall be distributed into the Regional
25 Transportation Authority tax fund, created pursuant to
26 Section 4.03 of the Regional Transportation Authority Act.
27 The remainder of the money paid from such sales shall be
28 distributed to each county based on sales for which Illinois
29 addresses for titling or registration purposes are given as
30 being located in the county. Any money paid into the
31 Regional Transportation Authority Occupation and Use Tax
32 Replacement Fund from the County and Mass Transit District
33 Fund prior to January 14, 1991, which has not been paid to
34 the Authority prior to that date, shall be transferred to the
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1 Regional Transportation Authority tax fund.
2 A portion of the money paid into the County and Mass
3 Transit District Fund from the 6.25% general rate on the
4 selling price of tangible personal property purchased in this
5 State at retail from a retailer and that is titled or
6 registered by any agency of this State's government shall be
7 distributed to counties with fewer than 3,000,000 inhabitants
8 as provided in this paragraph. Each county shall receive
9 one-half of the amount attributable to sales for which
10 Illinois addresses for titling or registration purposes are
11 given as being in that county. Each county where the
12 retailer makes the sale shall receive one-half of the amount
13 attributable to the sale. If the address for titling or
14 registration purposes is outside of this State, the county
15 where the retailer makes the sale shall receive the entire
16 amount attributable to the sale.
17 Whenever the Department determines that a refund of money
18 paid into the County and Mass Transit District Fund should be
19 made to a claimant instead of issuing a credit memorandum,
20 the Department shall notify the State Comptroller, who shall
21 cause the order to be drawn for the amount specified, and to
22 the person named, in such notification from the Department.
23 Such refund shall be paid by the State Treasurer out of the
24 County and Mass Transit District Fund.
25 On or before the 25th day of each calendar month, the
26 Department shall prepare and certify to the Comptroller the
27 disbursement of stated sums of money to the Regional
28 Transportation Authority and to named counties, the counties
29 to be those entitled to distribution, as hereinabove
30 provided, of taxes or penalties paid to the Department during
31 the second preceding calendar month. The amount to be paid
32 to the Regional Transportation Authority and each county
33 having 3,000,000 or fewer inhabitants shall be the amount
34 (not including credit memoranda) collected during the second
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1 preceding calendar month by the Department and paid into the
2 County and Mass Transit District Fund, plus an amount the
3 Department determines is necessary to offset any amounts
4 which were erroneously paid to a different taxing body, and
5 not including an amount equal to the amount of refunds made
6 during the second preceding calendar month by the Department,
7 and not including any amount which the Department determines
8 is necessary to offset any amounts which were payable to a
9 different taxing body but were erroneously paid to the
10 Regional Transportation Authority or county. Within 10 days
11 after receipt, by the Comptroller, of the disbursement
12 certification to the Regional Transportation Authority and
13 counties, provided for in this Section to be given to the
14 Comptroller by the Department, the Comptroller shall cause
15 the orders to be drawn for the respective amounts in
16 accordance with the directions contained in such
17 certification.
18 When certifying the amount of a monthly disbursement to
19 the Regional Transportation Authority or to a county under
20 this Section, the Department shall increase or decrease that
21 amount by an amount necessary to offset any misallocation of
22 previous disbursements. The offset amount shall be the
23 amount erroneously disbursed within the 6 months preceding
24 the time a misallocation is discovered.
25 The provisions directing the distributions from the
26 special fund in the State Treasury provided for in this
27 Section and from the Regional Transportation Authority tax
28 fund created by Section 4.03 of the Regional Transportation
29 Authority Act shall constitute an irrevocable and continuing
30 appropriation of all amounts as provided herein. The State
31 Treasurer and State Comptroller are hereby authorized to make
32 distributions as provided in this Section.
33 In construing any development, redevelopment, annexation,
34 preannexation or other lawful agreement in effect prior to
-8- LRB9010599KDpk
1 September 1, 1990, which describes or refers to receipts from
2 a county or municipal retailers' occupation tax, use tax or
3 service occupation tax which now cannot be imposed, such
4 description or reference shall be deemed to include the
5 replacement revenue for such abolished taxes, distributed
6 from the County and Mass Transit District Fund or Local
7 Government Distributive Fund, as the case may be.
8 (Source: P.A. 90-491, eff. 1-1-98.)
9 Section 99. Effective date. This Act takes effect upon
10 becoming law.