Public Act 095-0807
 
HB4931 Enrolled LRB095 18355 HLH 44440 b

    AN ACT concerning local government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Municipal Code is amended by
changing Sections 11-10-1 and 11-10-2 as follows:
 
    (65 ILCS 5/11-10-1)  (from Ch. 24, par. 11-10-1)
    Sec. 11-10-1. In each municipality or fire protection
district, whether incorporated under a general or special law,
which has a fire department established and maintained by
municipal or fire protection district ordinances, every
corporation, company, and association which is not
incorporated under the laws of this state and which is engaged
in effecting fire insurance in the municipality or fire
protection district, shall pay to the foreign fire insurance
board treasurer of the municipality or to the secretary of the
fire protection district for the maintenance, use, and benefit
of the fire department thereof, a sum not exceeding 2% of the
gross receipts received from fire insurance upon property
situated within the municipality or district.
    Each municipality and fire protection district may
prescribe by ordinance the rate of the tax or license fee to be
paid, but this rate shall not exceed the rate specified in this
section. Each designated corporation, company, and association
shall pay at the rate so prescribed, upon the amount of all
premiums which have been received during the year ending on
every first day of July for all fire insurance effected or
agreed to be effected on property situated within the
municipality or fire protection district, by that corporation,
company, or association respectively.
    Every person who acts in any specified municipality or fire
protection district as agent, or otherwise, on behalf of a
designated corporation, company, or association, shall render
to the treasurer of the foreign fire insurance board municipal
comptroller, if there is one, or if not to the municipal clerk
or secretary of the fire protection district, on or before the
fifteenth day of July of each year, a full and true account,
verified by his oath, of all of the premiums which, during the
year ending on the first day of July preceding the report, were
received by him, or by any other person for him on behalf of
that corporation, company, or association. He shall specify in
this report the amounts received for fire insurance, and he
shall pay to the treasurer of the foreign fire insurance board
municipality, or to the secretary of the fire protection
district, at the time of rendering this report, the amount as
determined by the rate fixed by the ordinance of the
municipality or fire protection district for which his
corporation, company, or association is accountable under this
section and the ordinance.
    If this account is not rendered on or before the fifteenth
day of July of each year, or if the sum due remains unpaid
after that day, it shall be unlawful for any corporation,
company, or association, so in default, to transact any
business in the municipality or fire protection district until
the sum due has been fully paid. But this provision shall not
relieve any corporation, company, or association from the
payment of any loss upon any risk that may be taken in
violation of this requirement.
    The amount of this tax or license fee may be recovered from
the corporation, company, or association which owes it, or from
its agent, by an action in the name and for the use of the
municipality or fire protection district as for money had and
received.
    The municipal comptroller, if any, and if not, then the
municipal clerk or the secretary of the fire protection
district, may examine the books, records, and other papers and
documents of a designated agent, corporation, company, or
association for the purpose of verifying the correctness of the
report of the amounts received for fire insurance.
    This section shall not be applicable to receipts from
contracts of marine insurance, even though they include
insurance against fire, where the premium for the fire
insurance is not separately specified.
(Source: Laws 1961, p. 576.)
 
    (65 ILCS 5/11-10-2)  (from Ch. 24, par. 11-10-2)
    Sec. 11-10-2. The corporate authorities of any
municipality containing less than 250,000 inhabitants which
has an organized fire department shall pass an ordinance
providing for the election of officers of the department
foreign fire insurance board by the members of the department.
All members of the department shall be eligible to be elected
as officers of the department foreign fire insurance board.
These officers shall include a treasurer, and they shall make
all needful rules and regulations with respect to the
department foreign fire insurance board and the management of
the money to be appropriated to the board. The officers of the
department foreign fire insurance board shall develop and
maintain a listing of those items that the board feels are
appropriate expenditures under this Act. All of the money paid
to the municipal treasurer as provided in Section 11-10-1 shall
be set apart and shall be appropriated annually by the
corporate authorities to the department foreign fire insurance
board. The treasurer of the department foreign fire insurance
board shall give a sufficient bond to the municipality in which
the fire department is organized. This bond shall be approved
by the mayor or president, as the case may be, conditioned upon
the faithful performance by the treasurer of his or her duties
under the ordinance and the rules and regulations provided for
in this section. The treasurer of the department foreign fire
insurance board shall receive the appropriated money and shall
pay out the money upon the order of the department foreign fire
insurance board for the maintenance, use, and benefit of the
department. As part of the annual municipal audit, these funds
shall be audited to verify that these purchases are for the
maintenance, use, and benefit of the department.
    The provisions of this Section shall be the exclusive power
of the State, pursuant to subsection (h) of Section 6 of
Article VII of the Constitution.
(Source: P.A. 89-63, eff. 6-30-95.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.