[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
| [ Senate Amendment 001 ] | [ Senate Amendment 002 ] | [ Senate Amendment 003 ] |
90_SB0677ham001
LRB9001431KDksam01
1 AMENDMENT TO SENATE BILL 677
2 AMENDMENT NO. . Amend Senate Bill 677 on page 1, by
3 replacing lines 1 and 2 with the following:
4 "AN ACT in relation to taxes, amending named Acts."; and
5 on page 2, below line 32, by inserting the following:
6 "Section 10. The Counties Code is amended by adding
7 Section 5-1008.5 as follows:
8 (55 ILCS 5/5-1008.5 new)
9 Sec. 5-1008.5. Use and occupation taxes.
10 (a) The Rock Island County Board may adopt a resolution
11 that authorizes a referendum on the question of whether the
12 county shall be authorized to impose a retailers' occupation
13 tax, a service occupation tax, and a use tax at a rate of 1/4
14 of 1% on behalf of the economic development activities of
15 Rock Island county and communities located within the county.
16 The county board shall certify the question to the proper
17 election authorities who shall submit the question to the
18 voters of the county at the next regularly scheduled election
19 in accordance with the general election law. The question
20 shall be in substantially the following form:
21 Shall Rock Island County be authorized to impose a
-2- LRB9001431KDksam01
1 retailers' occupation tax, a service occupation tax, and
2 a use tax at the rate of 1/4 of 1% for the sole purpose
3 of economic development activities, including creation
4 and retention of job opportunities, support of affordable
5 housing opportunities, and enhancement of quality of life
6 improvements?
7 Votes shall be recorded as "yes" or "no". If a majority
8 of all votes cast on the proposition are in favor of the
9 proposition, the county is authorized to impose the tax.
10 (b) The county shall impose the retailers' occupation
11 tax upon all persons engaged in the business of selling
12 tangible personal property at retail in the county, at the
13 rate approved by referendum, on the gross receipts from the
14 sales made in the course of those businesses within the
15 county. This additional tax may not be imposed on the sale of
16 food for human consumption that is to be consumed off the
17 premises where it is sold (other than alcoholic beverages,
18 soft drinks, and food that has been prepared for immediate
19 consumption) and prescription and non-prescription medicines,
20 drugs, medical appliances and insulin, urine testing
21 materials, syringes, and needles used by diabetics. The tax
22 imposed under this Section and all civil penalties that may
23 be assessed as an incident of the tax shall be collected and
24 enforced by the Department of Revenue. The Department has
25 full power to administer and enforce this Section; to collect
26 all taxes and penalties so collected in the manner provided
27 in this Section; and to determine all rights to credit
28 memoranda arising on account of the erroneous payment of tax
29 or penalty under this Section. In the administration of, and
30 compliance with, this Section, the Department and persons who
31 are subject to this Section shall (i) have the same rights,
32 remedies, privileges, immunities, powers and duties, (ii) be
33 subject to the same conditions, restrictions, limitations,
34 penalties, exclusions, exemptions, and definitions of terms,
-3- LRB9001431KDksam01
1 and (iii) employ the same modes of procedure as are
2 prescribed in Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j,
3 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all provisions
4 other than the State rate of tax), 2-15 through 2-70, 2a, 2b,
5 2c, 3 (except as to the disposition of taxes and penalties
6 collected and provisions related to quarter monthly
7 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
8 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
9 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
10 Penalty and Interest Act, as fully as if those provisions
11 were set forth in this subsection.
12 Persons subject to any tax imposed under this subsection
13 may reimburse themselves for their seller's tax liability by
14 separately stating the tax as an additional charge, which
15 charge may be stated in combination, in a single amount, with
16 State taxes that sellers are required to collect, in
17 accordance with bracket schedules prescribed by the
18 Department.
19 Whenever the Department determines that a refund should
20 be made under this subsection to a claimant instead of
21 issuing a credit memorandum, the Department shall notify the
22 State Comptroller, who shall cause the warrant to be drawn
23 for the amount specified, and to the person named, in the
24 notification from the Department. The refund shall be paid
25 by the State Treasurer out of the tax fund referenced under
26 paragraph (g) of this Section.
27 If a tax is imposed under this subsection (b), a tax
28 shall also be imposed at the same rate under subsections (c)
29 and (d) of this Section.
30 For the purpose of determining whether a tax authorized
31 under this Section is applicable, a retail sale, by a
32 producer of coal or another mineral mined in Illinois, is a
33 sale at retail at the place where the coal or other mineral
34 mined in Illinois is extracted from the earth. This
-4- LRB9001431KDksam01
1 paragraph does not apply to coal or another mineral when it
2 is delivered or shipped by the seller to the purchaser at a
3 point outside Illinois so that the sale is exempt under the
4 federal Constitution as a sale in interstate or foreign
5 commerce.
6 Nothing in this Section shall be construed to authorize
7 the county to impose a tax upon the privilege of engaging in
8 any business that under the Constitution of the United States
9 may not be made the subject of taxation by this State.
10 (c) If a tax has been imposed under subsection (b), a
11 service occupation tax shall also be imposed at the same rate
12 upon all persons engaged, in the county, in the business of
13 making sales of service, who, as an incident to making those
14 sales of service, transfer tangible personal property within
15 the county as an incident to a sale of service. This
16 additional tax may not be imposed on the sale of food for
17 human consumption that is to be consumed off the premises
18 where it is sold (other than alcoholic beverages, soft
19 drinks, and food that has been prepared for immediate
20 consumption) and prescription and non-prescription medicines,
21 drugs, medical appliances and insulin, urine testing
22 materials, syringes, and needles used by diabetics. The tax
23 imposed under this subsection and all civil penalties that
24 may be assessed as an incident of the tax shall be collected
25 and enforced by the Department of Revenue. The Department has
26 full power to administer and enforce this paragraph; to
27 collect all taxes and penalties due under this Section; to
28 dispose of taxes and penalties so collected in the manner
29 provided in this Section; and to determine all rights to
30 credit memoranda arising on account of the erroneous payment
31 of tax or penalty under this Section. In the administration
32 of, and compliance with this paragraph, the Department and
33 persons who are subject to this paragraph shall (i) have the
34 same rights, remedies, privileges, immunities, powers, and
-5- LRB9001431KDksam01
1 duties, (ii) be subject to the same conditions, restrictions,
2 limitations, penalties, exclusions, exemptions, and
3 definitions of terms, and (iii) employ the same modes of
4 procedure as are prescribed in Sections 2 (except that the
5 reference to State in the definition of supplier maintaining
6 a place of business in this State shall mean the county), 2a,
7 2b, 3 through 3-55 (in respect to all provisions other than
8 the State rate of tax), 4 (except that the reference to the
9 State shall be to the county), 5, 7, 8 (except that the
10 jurisdiction to which the tax shall be a debt to the extent
11 indicated in that Section 8 shall be the county), 9 (except
12 as to the disposition of taxes and penalties collected, and
13 except that the returned merchandise credit for this tax may
14 not be taken against any State tax), 11, 12 (except the
15 reference to Section 2b of the Retailers' Occupation Tax
16 Act), 13 (except that any reference to the State shall mean
17 the county), 15, 16, 17, 18, 19 and 20 of the Service
18 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
19 Interest Act, as fully as if those provisions were set forth
20 in this subsection.
21 Persons subject to any tax imposed under the authority
22 granted in this subsection may reimburse themselves for their
23 serviceman's tax liability by separately stating the tax as
24 an additional charge, which charge may be stated in
25 combination, in a single amount, with State tax that
26 servicemen are authorized to collect under the Service Use
27 Tax Act, in accordance with bracket schedules prescribed by
28 the Department.
29 Whenever the Department determines that a refund should
30 be made under this subsection to a claimant instead of
31 issuing a credit memorandum, the Department shall notify the
32 State Comptroller, who shall cause the warrant to be drawn
33 for the amount specified, and to the person named, in the
34 notification from the Department. The refund shall be paid
-6- LRB9001431KDksam01
1 by the State Treasurer out of the tax fund referenced under
2 paragraph (g) of this Section.
3 Nothing in this paragraph shall be construed to authorize
4 the county to impose a tax upon the privilege of engaging in
5 any business that under the Constitution of the United States
6 may not be made the subject of taxation by the State.
7 (d) If a tax has been imposed under subsection (b), a
8 use tax shall also be imposed at the same rate upon the
9 privilege of using, in the county, any item of tangible
10 personal property that is purchased outside the county at
11 retail from a retailer, and that is titled or registered at a
12 location within the county with an agency of this State's
13 government. This additional tax may not be imposed on the
14 sale of food for human consumption that is to be consumed off
15 the premises where it is sold (other than alcoholic
16 beverages, soft drinks, and food that has been prepared for
17 immediate consumption) and prescription and non-prescription
18 medicines, drugs, medical appliances and insulin, urine
19 testing materials, syringes, and needless used by diabetics.
20 "Selling price" is defined as in the Use Tax Act. The tax
21 shall be collected from persons whose Illinois address for
22 titling or registration purposes is given as being in the
23 county. The tax shall be collected by the Department of
24 Revenue for the county. The tax must be paid to the State, or
25 an exemption determination must be obtained from the
26 Department of Revenue, before the title or certificate of
27 registration for the property may be issued. The tax or
28 proof of exemption may be transmitted to the Department by
29 way of the State agency with which, or the State officer with
30 whom, the tangible personal property must be titled or
31 registered if the Department and the State agency or State
32 officer determine that this procedure will expedite the
33 processing of applications for title or registration.
34 The Department has full power to administer and enforce
-7- LRB9001431KDksam01
1 this paragraph; to collect all taxes, penalties, and interest
2 due under this Section; to dispose of taxes, penalties, and
3 interest so collected in the manner provided in this Section;
4 and to determine all rights to credit memoranda or refunds
5 arising on account of the erroneous payment of tax, penalty,
6 or interest under this Section. In the administration of, and
7 compliance with, this subsection, the Department and persons
8 who are subject to this paragraph shall (i) have the same
9 rights, remedies, privileges, immunities, powers, and duties,
10 (ii) be subject to the same conditions, restrictions,
11 limitations, penalties, exclusions, exemptions, and
12 definitions of terms, and (iii) employ the same modes of
13 procedure as are prescribed in Sections 2 (except the
14 definition of "retailer maintaining a place of business in
15 this State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
16 4, 6, 7, 8 (except that the jurisdiction to which the tax
17 shall be a debt to the extent indicated in that Section 8
18 shall be the county), 9 (except provisions relating to
19 quarter monthly payments), 10, 11, 12, 12a, 12b, 13, 14, 15,
20 19, 20, 21, and 22 of the Use Tax Act and Section 3-7 of the
21 Uniform Penalty and Interest Act, that are not inconsistent
22 with this paragraph, as fully as if those provisions were set
23 forth in this subsection.
24 Whenever the Department determines that a refund should
25 be made under this subsection to a claimant instead of
26 issuing a credit memorandum, the Department shall notify the
27 State Comptroller, who shall cause the order to be drawn for
28 the amount specified, and to the person named, in the
29 notification from the Department. The refund shall be paid by
30 the State Treasurer out of the tax fund referenced under
31 paragraph (g) of this Section.
32 (e) A certificate of registration issued by the State
33 Department of Revenue to a retailer under the Retailers'
34 Occupation Tax Act or under the Service Occupation Tax Act
-8- LRB9001431KDksam01
1 shall permit the registrant to engage in a business that is
2 taxed under the tax imposed under paragraphs (b), (c), or (d)
3 of this Section and no additional registration shall be
4 required. A certificate issued under the Use Tax Act or the
5 Service Use Tax Act shall be applicable with regard to any
6 tax imposed under paragraph (c) of this Section.
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 proper
10 election authorities and filed with the Illinois Department
11 on or before the first day of October. In addition, an
12 ordinance imposing, discontinuing, or effecting a change in
13 the rate of tax under this Section shall be adopted and a
14 certified copy of the ordinance filed with the Department on
15 or before the first day of October. After proper receipt of
16 the certifications, the Department shall proceed to
17 administer and enforce this Section as of the first day of
18 January next following the adoption and filing.
19 (g) The Department of Revenue shall, upon collecting any
20 taxes and penalties as provided in this Section, pay the
21 taxes and penalties over to the State Treasurer as trustee
22 for the county. The taxes and penalties shall be held in a
23 trust fund outside the State Treasury. On or before the 25th
24 day of each calendar month, the Department of Revenue shall
25 prepare and certify to the Comptroller of the State of
26 Illinois the amount to be paid to the county, which shall be
27 the balance in the fund, less any amount determined by the
28 Department to be necessary for the payment of refunds. Within
29 10 days after receipt by the Comptroller of the certification
30 of the amount to be paid to the county, the Comptroller shall
31 cause an order to be drawn for payment for the amount in
32 accordance with the directions contained in the
33 certification. Amounts received from the tax imposed under
34 this Section shall be used only for the economic development
-9- LRB9001431KDksam01
1 activities of the county and communities located within the
2 county.
3 (h) When certifying the amount of a monthly disbursement
4 to the county under this Section, the Department shall
5 increase or decrease the amounts by an amount necessary to
6 offset any miscalculation of previous disbursements. The
7 offset amount shall be the amount erroneously disbursed
8 within the previous 6 months from the time a miscalculation
9 is discovered.
10 (i) This Section may be cited as the Rock Island County
11 Use and Occupation Tax Law.
12 (70 ILCS 510/18.2 rep.)
13 Section 15. The Quad Cities Regional Economic
14 Development Authority Act, approved September 22, 1987, is
15 amended by repealing Section 18.2.
16 Section 99. Effective date. This Act takes effect upon
17 becoming law.".