LEITCH-SMITH,MICHAEL-SLONE-MOFFITT-HOLBROOK. (HAWKINSON-SHADID) 35 ILCS 105/3-95 new 35 ILCS 110/3-80 new 35 ILCS 115/3-60 new 35 ILCS 120/2-75 new Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Exempts aviation fuel received for use or consumption in the operation of an air cargo transportation hub facility that meets certain requirements from the taxes imposed by those Acts for a period of 10 years. Requires the facility to receive a certificate of eligibility for exemption from the Department of Commerce and Community Affairs. Requires the facility to repay exempted taxes if the facility fails to meet certain requirements. Effective immediately. HOUSE AMENDMENT NO. 1. Provides that aviation fuel received for use or consumption in the operation of an air cargo transportation hub facility that locates within an enterprise zone or at any airport in this State that was an active duty U.S. Air Force base with a joint use operation contract within a county with a population between 250,000 and 300,000 at the time the contract was made (now, within an enterprise zone) after January 1, 1997 shall be exempted from the use tax, service use tax, service occupation tax, and retailers' occupation tax for 10 years. HOUSE AMENDMENT NO. 2. In the definition of air cargo transportation hub facility in the occupation and use tax acts, increases the amount of investment by an enterprise in real estate, machinery, or equipment a facility must make from $150,000 to $35,000,000. SENATE AMENDMENT NO. 1. (Senate recedes June 1, 1997) Requires that the business enterprise be an out-of-State business enterprise locating in Illinois in order to qualify for the tax exemptions. CONFERENCE COMMITTEE REPORT NO. 1. Recommends that the Senate recede from S-am 1. Recommends that the bill be amended as follows: Deletes reference to: 35 ILCS 105/3-95 new 35 ILCS 110/3-80 new 35 ILCS 115/3-60 new 35 ILCS 120/2-75 new Adds reference to: 20 ILCS 2505/39b51 30 ILCS 105/5.122 from Ch. 127, par. 141.122 30 ILCS 105/6p-4 from Ch. 127, par. 142p4 35 ILCS 105/3-5 from Ch. 120, par. 439.3-5 35 ILCS 105/3-55 from Ch. 120, par. 439.3-55 35 ILCS 110/3-5 from Ch. 120, par. 439.33-5 35 ILCS 115/3-5 from Ch. 120, par. 439.103-5 35 ILCS 120/2-5 from Ch. 120, par. 441-5 35 ILCS 200/6-30 35 ILCS 200/6-32 new 35 ILCS 200/6-34 new 35 ILCS 200/10-152 35 ILCS 200/14-20 35 ILCS 200/15-170 35 ILCS 200/15-175 55 ILCS 5/5-1006.5 320 ILCS 30/Act title 320 ILCS 30/1 from Ch. 67 1/2, par. 451 320 ILCS 30/2 from Ch. 67 1/2, par. 452 320 ILCS 30/3 from Ch. 67 1/2, par. 453 320 ILCS 30/5 from Ch. 67 1/2, par. 455 320 ILCS 30/7 from Ch. 67 1/2, par. 457 30 ILCS 105/5.416 rep. Deletes everything. Amends the Civil Administrative Code of Illinois to change the deadline for submitting the Jobs Impact Committee report from June 30, 1997 to June 30, 1998. Amends the Senior Citizens Real Estate Tax Deferral Act. Changes the short title to the Senior Citizens and Disabled Persons Real Estate Tax Deferred Act. Changes the name of the Senior Citizens Real Estate Deferred Tax Revolving Fund to the Senior Citizens and Disabled Persons Real Estate Deferred Tax Revolving Fund. Provides that disabled persons are eligible to receive real estate tax deferrals under the Act. Amends the State Finance Act and the Property Tax Code to change cross references. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that horticultural polyhouses or hoop houses used for propagating, growing, or overwintering plants shall be considered farm machinery and equipment for exemption purposes. Exempts from the use tax and retailers' occupation tax tangible personal property sold to or used by a common carrier by rail or motor (now, rail) that receives the physical possession of the property in Illinois, and that transports the property out of Illinois. Amends the Property Tax Code. Deletes the provision stating that a board of review in a commission county shall within one year of taking office successfully complete a basic course in assessment practice approved by the Department. Provides that no person may serve on a board of review in a commission county without first passing an examination prepared and administered by the Department to determine his or her competence to hold the office. Provides that if the board of county commissioners constitutes the board of review and if any member does not meet the examination requirements, they shall appoint a board of review. Provides that an appointed board of review in a commission county shall consist of 2 members affiliated with the political party polling the highest vote for any county office in the county and one member of the party polling the second highest vote for the same county office at the last general election. Provides that the authority of the sitting board of review may not be terminated until the board completes its work for the tax year. Provides that a candidate appearing at the examination shall indicate to the Department the name of the county the results shall be certified to if he or she successfully passes the examination. Provides that the Department shall certify the list to each county from which candidates have appeared at the exam location. Provides that within one year of this amendatory Act the Department shall conduct an examination at least once in each commission county for which the chairman of the County Board of Commissioners requests an examination. Replaces the specified width limitation for a vegetative filter strip with the requirement that the strip meet the standards and specifications set forth in the Natural Resources Conservation Service Technical Guide. Provides that in counties of fewer than 3,000,000 inhabitants, in the event of a sale of homestead property the homestead exemption shall remain in effect for the remainder of the assessment year of the sale. Provides that the assessor or chief county assessment officer may require the new owner of the homestead property to apply for the homestead exemption for the following assessment year. Provides that in counties of less than 3,000,000 inhabitants, if an owner fails to file an application for the Senior Citizens Assessment Freeze Homestead Exemption during the previous assessment year and qualifies for the exemption, the Chief County Assessment Officer or the Board of Review shall issue a certificate or error setting forth the correct taxable valuation of the property. Amends the Special County Retailers' Occu- pation Tax for Public Safety Law in the Counties Code to provide that the County Public Safety Retailers' Occupation Tax Fund shall be an unappropriated trust fund held outside of the State treasury (now in the State treasury). Effective immediately, except that the provisions concerning Board of Review qualifications take effect January 1, 1999. GOVERNOR'S AMENDATORY VETO MESSAGE Deletes reference to: 30 ILCS 105/15.122 30 ILCS 105/6p-4 320 ILCS 30/Act Title 320 ILCS 30/1 320 ILCS 30/2 320 ILCS 30/3 320 ILCS 30/5 320 ILCS 30/7 Recommends deleting provisions that provide that the Senior Citi- zens Real Estate Tax Deferral Act apply to disabled persons. Restores provisions requiring the sum of $330,000 to be transferred from the State Lottery Fund to the Senior Citizens Real Estate Deferred Tax Revolving Fund as soon as possible after the effective date of the Senior Citizens Real Estate Tax Deferral Act and permitting additional funds, as may be necessary, to be appropriated from the General Revenue Fund. 97-02-06 H FIRST READING 97-02-06 H ADDED AS A JOINT SPONSOR SMITH,MICHAEL 97-02-06 H ADDED AS A CO-SPONSOR SLONE 97-02-06 H ADDED AS A CO-SPONSOR MOFFITT 97-02-06 H REFERRED TO HOUSE RULES COMMITTEE RULES 97-02-10 H ASSIGNED TO COMMITTEE REVENUE 97-03-07 H ADDED AS A CO-SPONSOR HOLBROOK 97-03-13 H AMENDMENT NO. 01-REVENUE H 97-03-13 H ADOPTED 97-03-13 H AMENDMENT NO. 02-REVENUE H 97-03-13 H ADOPTED 97-03-13 H DO PASS AMENDED/SHORT DEBATE 011-000-000 HREV 97-03-13 H PLACED CALENDAR 2ND READING-SHORT DEBATE 97-03-18 H SECOND READING-SHORT DEBATE 97-03-18 H PLCD CAL ORDER 3RD READING-SHORT DEBATE 97-04-08 H THIRD READING/SHORT DEBATE/PASSED 114-000-000 97-04-09 S ARRIVE IN SENATE 97-04-09 S SENATE SPONSOR HAWKINSON 97-04-09 S ADDED AS A CHIEF CO-SPONSOR SHADID 97-04-09 S PLACED CALENDAR ORDER OF FIRST READING 97-04-09 S FIRST READING 97-04-09 S REFERRED TO SENATE RULES COMMITTEE RULES 97-04-23 S ASSIGNED TO COMMITTEE REVENUE 97-05-01 S AMENDMENT NO. 01-REVENUE S 97-05-01 S ADOPTED 97-05-01 S DO PASS AS AMENDED 007-001-000 SREV 97-05-01 S PLACED ON CALENDAR ORDER OF 2ND READING 97-05-06 97-05-07 S SECOND READING 97-05-07 S PLACED ON CALENDAR ORDER OF 3RD READING 97-05-08 97-05-08 S THIRD READING - PASSED 053-000-002 97-05-08 H ARRIVE IN HOUSE 97-05-08 H PLACED ON CALENDAR ORDER OF CONCURRENCE 01 97-05-13 H MOTION FILED CONCUR 01/LEITCH 97-05-13 H REFERRED TO RULES COMMITTEE/RULE 75(A) 01 97-05-13 H PLACED ON CALENDAR ORDER OF CONCURRENCE 01 97-05-15 H BE APPROVED FOR CONSIDERATION 01/HRUL 97-05-15 H 003-002-000 97-05-15 H PLACED ON CALENDAR ORDER OF CONCURRENCE 01 97-05-19 H MOTION FILED NON-CONCUR 01/LEITCH 97-05-19 H HSE NON-CONCURS IN SEN AMENDMENTS (NO.) 01 97-05-19 S SECRETARYS DESK - NON-CONCURRENCE 01 97-05-20 S FILED WITH SECRETARY 97-05-20 S MOTION REFUSE RECEDE - SEN AMEND NO 01/HAWKINSON 97-05-20 S SEN REFUSES TO RECEDE FROM AMENDMENT NO 01 97-05-20 S SEN REQUESTS CONFERENCE COMMITTEE 1ST/HAWKINSON 97-05-20 S SEN CONFERENCE COMMITTEE APPOINTED 1ST/HAWKINSON, 97-05-20 S PETERSON, WEAVER,S 97-05-20 S SEVERNS, CLAYBORNE 97-05-22 H HSE ACCEDE REQUEST CONFERENCE COMMITTEE 1ST 97-05-22 H HSE CONFERENCE COMMITTEE APPOINTED 1ST/SMITH,MICHAEL, 97-05-22 H FANTIN, CURRIE, 97-05-22 H CHURCHILL & LEITCH 97-05-31 S FILED WITH SECRETARY 97-05-31 S CONFERENCE COMMITTEE REPORT 1ST/HAWKINSON 97-05-31 S CONFERENCE COMMITTEE REPORT REFERRED TO SRUL 97-05-31 S CONFERENCE COMMITTEE REPORT 1ST/HAWKINSON 97-05-31 S RULES REFERS TO SEXC 97-05-31 H HSE CONFERENCE COMMITTEE REPORT SUBMITED 1ST/LEITCH 97-05-31 H CONFERENCE COMMITTEE REPORT REFERRED TO 1ST/HRUL 97-05-31 H BE APPROVED FOR CONSIDERATION HRUL/004-001-000 97-05-31 H HOUSE ADOPTED CONFERENCE REPORT 1ST/101-016-000 97-05-31 S CONFERENCE COMMITTEE REPORT 1ST/HAWKINSON 97-05-31 S BE APPROVED FOR CONSIDERATION SEXC/013-000-000 97-06-01 S SEN CONFERENCE COMMITTEE REPORT SUBMITED 1ST/HAWKINSON 97-06-01 S 3/5 VOTE REQUIRED 97-06-01 S SENATE ADOPTED CONFERENCE REPORT 1ST/056-000-000 97-06-01 H BOTH HOUSES ADOPTED CONFERENCE REPORT 1ST 97-06-01 H PASSED BOTH HOUSES 97-06-27 H SENT TO THE GOVERNOR 97-08-01 H GOVERNOR AMENDATORY VETO 97-08-01 H PLACED CALENDAR AMENDATORY VETO OCTOBER 28, 1997 97-10-16 H MOTION FILED ACCEPT AMENDATORY VETO #1/LEITCH 97-10-16 H MOTION REFERRED TO HRUL 97-10-16 H PLACED CALENDAR AMENDATORY VETO OCTOBER 28, 1997 97-10-28 H APPROVED FOR CONSIDERATION - COMPLIANCE #1/HRUL 97-10-28 H 3/5 VOTE REQUIRED 97-10-28 H ACCEPT AMENDATORY VETO - HOUSE PASSED 105-011-001 97-10-30 S ARRIVE IN SENATE 97-10-30 S PLACED CALENDAR AMENDATORY VETO NOVEMBER 12, 1997 97-11-12 S MOTION FILED ACCEPT AMENDATORY VETO HAWKINSON 97-11-12 S ACCEPT AMENDATORY VETO - SENATE PASSED 054-001-000 97-11-12 H BOTH HOUSES ACCEPT AMENDATORY VETO 97-12-11 H RETURNED TO GOVERNOR FOR CERTIFICATION 97-12-12 H GOVERNOR CERTIFIES CHANGES 97-12-12 H EFFECTIVE DATE 97-12-12 97-12-12 H EFFECTIVE DATE 99-01-01 97-12-12 H (SOME PARTS) 97-12-12 H PUBLIC ACT.............................. 90-0552 END OF INQUIRY Full Text Bill Summary