Public Act 099-0217
 
SB0507 EnrolledLRB099 03049 HLH 23057 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
    Section 5. The Use Tax Act is amended  by changing Section 
19 as follows:
 



    (35 ILCS 105/19)  (from Ch. 120, par. 439.19)



    Sec. 19. 
If it shall appear that an amount of tax or 
penalty or interest has
been paid in error hereunder to the 
Department by a purchaser, as distinguished
from the retailer, 
whether such amount be paid through a mistake of fact or
an 
error of law, such purchaser may file a claim for credit or 
refund with
the Department in accordance with Sections 6, 6a, 
6b, and 6c, and 6d of the
Retailers'
Occupation Tax Act. If it 
shall appear that an amount of tax or penalty or
interest has 
been paid in error to the Department hereunder by a retailer

who is required or authorized to collect and remit the use tax, 
whether
such amount be paid through a mistake of fact or an 
error of law, such
retailer may file a claim for credit or 
refund with the Department in
accordance with Sections 6, 6a, 
6b, and 6c, and 6d of the Retailers' Occupation Tax
Act,

provided that no credit or refund shall be allowed for any 
amount paid by
any such retailer unless it shall appear that he 
bore the burden of such
amount and did not shift the burden 
thereof to anyone else (as in the case
of a duplicated tax 
payment which the retailer made to the Department and
did not 
collect from anyone else), or unless it shall appear that he or

she or his or her legal representative has unconditionally 
repaid such
amount to his vendee (1) who bore the burden 
thereof and has not shifted
such burden directly or indirectly 
in any manner whatsoever; (2) who, if he
has shifted such 
burden, has repaid unconditionally such amount to his or
her 
own vendee, and (3) who is not entitled to receive any 
reimbursement
therefor from any other source than from his 
vendor, nor to be relieved of
such burden in any other manner 
whatsoever. If it shall appear that an
amount of tax has been 
paid in error hereunder by the purchaser to a
retailer, who 
retained such tax as reimbursement for his or her tax
liability 
on the same sale under the Retailers' Occupation Tax Act, and 
who
remitted the amount involved to the Department under the 
Retailers'
Occupation Tax Act, whether such amount be paid 
through a mistake of fact
or an error of law, the procedure for 
recovering such tax shall be that
prescribed in Sections 6, 6a, 
6b and 6c of the Retailers' Occupation Tax Act.

    Any credit or refund that is allowed under this Section 
shall bear interest
at the rate and in the manner specified in 
the Uniform Penalty and Interest
Act.

    Any claim filed hereunder shall be filed upon a form 
prescribed and
furnished by the Department. The claim shall be 
signed by the claimant (or
by the claimant's legal 
representative if the claimant shall have died or
become a 
person under legal disability), or by a duly authorized agent 
of
the claimant or his or her legal representative.

    A claim for credit or refund shall be considered to have 
been filed with
the Department on the date upon which it is 
received by the Department.
Upon receipt of any claim for 
credit or refund filed under this Act, any
officer or employee 
of the Department, authorized in writing by the
Director of 
Revenue to acknowledge receipt of such claims on behalf of the

Department, shall execute on behalf of the Department, and 
shall deliver or
mail to the claimant or his duly authorized 
agent, a written receipt,
acknowledging that the claim has been 
filed with the Department, describing
the claim in sufficient 
detail to identify it and stating the date upon
which the claim 
was received by the Department. Such written receipt shall
be 
prima facie evidence that the Department received the claim 
described in
such receipt and shall be prima facie evidence of 
the date when such claim
was received by the Department. In the 
absence of such a written receipt,
the records of the 
Department as to when the claim was received by the
Department, 
or as to whether or not the claim was received at all by the

Department, shall be deemed to be prima facie correct upon 
these questions
in the event of any dispute between the 
claimant (or his or her legal
representative) and the 
Department concerning these questions.

    In case the Department determines that the claimant is 
entitled to a
refund, such refund shall be made only from such 
appropriation as may be
available for that purpose. If it 
appears unlikely that the amount
appropriated would permit 
everyone having a claim allowed during the period
covered by 
such appropriation to elect to receive a cash refund, the

Department, by rule or regulation, shall provide for the 
payment of refunds in
hardship cases and shall define what 
types of cases qualify as hardship cases.

    If a retailer who has failed to pay use tax on gross 
receipts from
retail sales is required by the Department to pay 
such tax, such retailer,
without filing any formal claim with 
the Department, shall be allowed to
take credit against such 
use tax liability to the extent, if any, to which
such retailer 
has paid an amount equivalent to retailers' occupation tax or

has paid use tax in error to his or her vendor or vendors of the 
same tangible
personal property which such retailer bought for 
resale and did not first
use before selling it, and no penalty 
or interest shall be charged to such
retailer on the amount of 
such credit. However, when such credit is allowed
to the 
retailer by the Department, the vendor is precluded from 
refunding
any of that tax to the retailer and filing a claim 
for credit or refund
with respect thereto with the Department. 
The provisions of this amendatory
Act shall be applied 
retroactively, regardless of the date of the transaction.

(Source: P.A. 90-562, eff. 12-16-97.)

 
    Section 7. The Service Use Tax Act is amended  by changing 
Section 12 as follows:
 



    (35 ILCS 110/12)  (from Ch. 120, par. 439.42)



    Sec. 12. Applicability of Retailers' Occupation Tax Act and 
Uniform
Penalty and Interest Act.  All of the provisions of 
Sections 1d, 1e, 1f, 1i,
1j, 1j.1, 1k, 1m,
1n, 1o, 2-6, 2-12, 
2-54, 2a, 2b, 2c, 3 (except as to the disposition by the 
Department
of the
money collected under this Act), 4 (except 
that the time limitation
provisions shall run from the date 
when gross receipts are received), 5
(except that the time 
limitation provisions on the issuance of notices of
tax 
liability shall run from the date when the tax is due rather 
than from
the date when gross receipts are received and except 
that in the case of a
failure to file a return required by this 
Act, no notice of tax liability shall
be issued on and after 
July 1 and January 1 covering tax due with that return
during 
any month or period more than 6 years before that July 1 or 
January
1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5j, 5k, 
5l, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax 
Act which
are not inconsistent with this Act, and Section 3-7 
of the Uniform
Penalty and Interest Act, shall apply, as far as 
practicable, to
the subject matter of this Act to the same 
extent as if such provisions
were included herein.

(Source: P.A. 98-1098, eff. 8-26-14.)

 
    Section 10. The Service Occupation Tax Act is amended  by 
changing Section 12 as follows:
 



    (35 ILCS 115/12)  (from Ch. 120, par. 439.112)



    Sec. 12. All of the provisions of Sections 1d, 1e, 1f, 1i, 
1j, 1j.1, 1k,
1m,
1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3 
(except as to the disposition by the Department
of the
tax 
collected under this Act), 4 (except that the time limitation

provisions shall run from the date when the tax is due rather 
than from the
date when gross receipts are received), 5 (except 
that the time limitation
provisions on the issuance of notices 
of tax liability shall run from the
date when the tax is due 
rather than from the date when gross receipts are
received), 
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 6d, 7, 8, 9, 10, 11 and

12 of the "Retailers' Occupation Tax Act" which are not 
inconsistent with this
Act, and Section 3-7 of the Uniform 
Penalty and Interest Act shall
apply, as far as practicable, to 
the subject matter of this Act
to the same extent as if such 
provisions were included herein.

(Source: P.A. 98-1098, eff. 8-26-14.)

 
    Section 15. The Retailers' Occupation Tax Act is amended  by 
adding Section 6d as follows:
 
    (35 ILCS 120/6d new)
    Sec. 6d. Deduction for uncollectible debt.
    (a) A retailer is relieved from liability for any tax that 
becomes due and payable if the tax is represented by amounts 
that are found to be worthless or uncollectible, have been 
charged off as bad debt on the retailer's books and records in 
accordance with generally accepted accounting principles, and 
have been claimed as a deduction pursuant to Section 166 of the 
Internal Revenue Code on the income tax return filed by the 
retailer. A retailer that has previously paid such a tax may, 
under rules and regulations adopted by the Department, take as 
a deduction the amount charged off by the retailer. If these 
accounts are thereafter, in whole or in part, collected by the 
retailer, the amount collected shall be included in the first 
return filed after the collection, and the tax shall be paid 
with the return. 
    (b) With respect to the payment of taxes on purchases made 
through a private-label credit card: 
        (1) If consumer accounts or receivables are found to be 
    worthless or uncollectible, the retailer may claim a 
    deduction on a return in an amount equal to, or may obtain 
    a refund of, the tax remitted by the retailer on the unpaid 
    balance due if: 
            (A) the accounts or receivables have been charged 
        off as bad debt on the lender's books and records on or 
        after January 1, 2016; 
            (B) the accounts or receivables have been claimed 
        as a
         deduction pursuant to Section 166 of the Internal 
        Revenue Code on the
         federal income tax return filed by 
        the lender; and 
            (C) a deduction was not previously claimed and a 
        refund was not previously allowed on that portion of 
        the account or receivable. 
        (2) If the retailer or the lender subsequently 
    collects, in whole or in part, the accounts or receivables 
    for which a deduction or refund has been granted under 
    paragraph (1), the retailer must include the taxable 
    percentage of the amount collected in the first return 
    filed after the collection and pay the tax on the portion 
    of that amount for which a deduction or refund was granted. 
        (3)  For purposes of the deduction or refund allowable 
    under this Section,
    the limitations period for claiming the 
    deduction or refund shall be the same
    as the limitations 
    period set forth in Section 6 of this Act for filing a 
    claim for
    credit, and shall commence on the date that the 
    account or receivable has
    been claimed as a bad debt 
    deduction pursuant to Section 166 of the Internal
    Revenue 
    Code on the federal income tax return filed by the
    lender, 
    regardless of the date on which the sale of the tangible 
    personal
    property actually occurred. 
        (4) The deduction or refund allowed under this Section: 
            (A) does not apply to credit sale transaction 
        amounts resulting from purchases of titled property; 
            (B) includes only those credit sale transaction 
        amounts that represent purchases from the retailer 
        whose name or logo appears on the private-label credit 
        card used to make those purchases; 
            (C)  may only be
         taken by the taxpayer, or its 
        successors, that filed the return and
         remitted tax on 
        the original sale on which the deduction or refund 
        claim is
         based; and 
            (D) includes all credit sale transaction amounts 
        eligible under paragraph  (B) that are outstanding with 
        respect to the specific private-label credit card 
        account or receivable at the time the account or 
        receivable is charged off, regardless of the date the 
        credit sale transaction actually occurred. 
        (5) The retailer and lender shall maintain adequate 
    books, records, or other documentation supporting the 
    charge off of the accounts or receivables for which a 
    deduction was taken or a refund was claimed under this 
    Section.  A retailer claiming a deduction or refund for bad 
    debts from purchases made using a private label credit card 
    shall meet the same standard of documentation as a retailer 
    that claims a deduction or refund for bad debts that are 
    from purchases made not using a private label credit card.  
    For purposes of computing the deduction or refund, payments 
    on the accounts or receivables shall be prorated against 
    the amounts outstanding on the account. 
    (c)  For purposes of this Section: 
        (1) "Retailer" means a person who holds himself or 
    herself out as being engaged (or who habitually engages) in 
    selling tangible personal property at retail with respect 
    to such sales and includes a retailer's affiliates. 
        (2) "Lender" means a person, or an affiliate, assignee, 
    or transferee of that person, who owns or has owned a 
    private-label credit card account or an interest in a 
    private-label credit card receivable that the person: 
            (A) purchased directly from a retailer who 
        remitted the tax imposed under this Act; 
            (B) originated pursuant to that person's contract 
        with the retailer who remitted the tax imposed under 
        this Act; or 
            (C) acquired from a third party. 
        (3) "Private-label credit card" means a charge card or 
    credit card that carries, refers to, or is branded with the 
    name or logo of a retailer and may only be used to make 
    purchases from that retailer or that retailer's 
    affiliates. 
        (4) "Affiliate" means an entity affiliated under 
    Section 1504 of the Internal Revenue Code, or an entity 
    that would be an affiliate under that Section had the 
    entity been a corporation. 
    (d) This Section is exempt from the provisions of Section 
2-70 of this Act, Section 3-90 of the Use Tax Act, Section 3-55 
of the Service Use Tax Act, Section 3-55 of the Service 
Occupation Tax Act, and any other provision of law  that 
provides that an exemption, credit, or  deduction automatically 
sunsets after a specified period of time after the effective 
date of the Public Act creating the exemption, credit, or 
deduction. 
 
    Section 20. The Counties Code is amended  by changing 
Sections 5-1006, 5-1006.5, and 5-1006.7 as follows:
 



    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)


    Sec. 5-1006. Home Rule County Retailers' Occupation Tax 
Law. Any county that is a home rule unit may impose
a tax upon 
all persons engaged in the business of selling tangible

personal property, other than an item of tangible personal 
property titled
or registered with an agency of this State's 
government, at retail in the
county on the gross receipts from 
such sales made in the course of
their business.  If imposed, 
this tax shall only
be imposed in 1/4% increments.  On and after 
September 1, 1991, this
additional tax may not be imposed on 
the sales of food for human
consumption which is to be consumed 
off the premises where it is sold
(other than alcoholic 
beverages, soft drinks and food which has been
prepared for 
immediate consumption) and prescription and nonprescription

medicines, drugs, medical appliances and insulin, urine 
testing materials,
syringes and needles used by diabetics. The 
tax imposed by a home rule
county pursuant to this Section and 
all civil penalties that may be
assessed as an incident thereof 
shall be collected and enforced by the
State Department of 
Revenue.  The certificate of registration that is
issued by the 
Department to a retailer under the Retailers'
Occupation Tax 
Act shall permit the retailer to engage in a
business that is 
taxable under any ordinance or resolution
enacted pursuant to 
this Section without registering separately with the

Department under such ordinance or resolution or under this 
Section.  The
Department shall have full power to administer and 
enforce this Section; to
collect all taxes and penalties due 
hereunder; to dispose of taxes and
penalties so collected in 
the manner hereinafter provided; and to
determine all rights to 
credit memoranda arising on account of the
erroneous payment of 
tax or penalty hereunder.  In the administration of,
and 
compliance with, this Section, the Department and persons who 
are
subject to this Section shall have the same rights, 
remedies, privileges,
immunities, powers and duties, and be 
subject to the same conditions,
restrictions,  limitations, 
penalties and definitions of terms, and employ
the same modes 
of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,

1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all 
provisions
therein other
than the State rate of tax), 4, 5, 5a, 
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 
7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act 
and Section 3-7 of the Uniform Penalty and Interest Act,
as 
fully as if those provisions were set forth herein.

    No tax may be imposed by a home rule county pursuant to 
this Section
unless the county also imposes a tax at the same 
rate pursuant
to Section 5-1007.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their seller's tax
liability hereunder by separately stating 
such tax as an additional
charge, which charge may be stated in 
combination, in a single amount,
with State tax which sellers 
are required to collect under the Use Tax
Act, pursuant to such 
bracket schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified and to the person named
in the notification 
from the Department. The
refund shall be paid by the State 
Treasurer out of the home rule county
retailers' occupation tax 
fund.

    The Department shall forthwith pay over to the State 
Treasurer, ex
officio, as trustee, all taxes and penalties 
collected hereunder. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or
before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named counties, the 
counties to be those from which retailers
have paid taxes or 
penalties hereunder to the Department during the second

preceding calendar month.  The amount to be paid to each county 
shall be
the amount (not including credit memoranda) collected 
hereunder during the
second preceding calendar month by the 
Department plus an amount the
Department determines is 
necessary to offset any amounts that
were erroneously paid to a 
different taxing body, and not including an
amount equal to the 
amount of refunds made during the second preceding
calendar 
month by the Department on behalf of such county, and not

including any amount which the Department determines is 
necessary to offset
any amounts which were payable to a 
different taxing body but were
erroneously paid to the county, 
and not including any amounts that are transferred to the STAR 
Bonds Revenue Fund. Within 10 days after receipt, by the

Comptroller, of the disbursement certification to the counties 
provided for
in this Section to be given to the Comptroller by 
the Department, the
Comptroller shall cause the orders to be 
drawn for the respective amounts
in accordance with the 
directions contained in the certification.

    In addition to the disbursement required by the preceding 
paragraph,
an allocation shall be made in March of each year to 
each county that
received more than $500,000 in disbursements 
under the preceding
paragraph in the preceding calendar year.  
The allocation shall be in an
amount equal to the average 
monthly distribution made to each such county
under the 
preceding paragraph during the preceding calendar year 
(excluding
the 2 months of highest receipts).  The distribution 
made in March of each
year subsequent to the year in which an 
allocation was made pursuant to
this paragraph and the 
preceding paragraph shall be reduced by the amount
allocated 
and disbursed under this paragraph in the preceding calendar

year.  The Department shall prepare and certify to the 
Comptroller for
disbursement the allocations made in 
accordance with this paragraph.

    For the purpose of determining the local governmental unit 
whose tax
is applicable, a retail sale by a producer of coal or 
other mineral
mined in Illinois is a sale at retail at the 
place where the coal or
other mineral mined in Illinois is 
extracted from the earth.  This
paragraph does not apply to coal 
or other mineral when it is delivered
or shipped by the seller 
to the purchaser at a point outside Illinois so
that the sale 
is exempt under the United States
Constitution as a sale in 
interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a

county to impose a tax upon the privilege of engaging in any

business which under the Constitution of the United States may 
not be
made the subject of taxation by this State.

    An ordinance or resolution imposing or discontinuing a tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of June,
whereupon the Department 
shall proceed to administer and enforce this
Section as of the 
first day of September next following such adoption
and filing. 
Beginning January 1, 1992, an ordinance or resolution imposing

or discontinuing the tax hereunder or effecting a change in the 
rate
thereof shall be adopted and a certified copy thereof 
filed with the
Department on or before the first day of July, 
whereupon the Department
shall proceed to administer and 
enforce this Section as of the first day of
October next 
following such adoption and filing. Beginning January 1, 1993,

an ordinance or resolution imposing or discontinuing the tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of
October, whereupon the Department 
shall proceed to administer and enforce
this Section as of the 
first day of January next following such adoption
and filing.

Beginning April 1, 1998, an ordinance or
resolution imposing or

discontinuing the tax hereunder or effecting a change in the 
rate thereof shall
either (i) be adopted and a certified copy 
thereof filed with the Department on
or
before the first day of 
April, whereupon the Department shall proceed to
administer and 
enforce this Section as of the first day of July next following

the adoption and filing; or (ii) be adopted and a certified 
copy thereof filed
with the Department on or before the first 
day of October, whereupon the
Department shall proceed to 
administer and enforce this Section as of the first
day of 
January next following the adoption and filing.

    When certifying the amount of a monthly disbursement to a 
county under
this Section, the Department shall increase or 
decrease such amount by an
amount necessary to offset any 
misallocation of previous disbursements.
The offset amount 
shall be the amount erroneously disbursed within the
previous 6 
months from the time a misallocation is discovered.

    This Section shall be known and may be cited as the Home 
Rule County
Retailers' Occupation Tax Law.

(Source: P.A. 96-939, eff. 6-24-10.)

 



    (55 ILCS 5/5-1006.5)


    Sec. 5-1006.5. Special County Retailers' Occupation Tax

For Public Safety, Public Facilities, or Transportation.
    (a) The county board of any county may impose a
tax upon 
all persons engaged in the business of selling tangible 
personal
property, other than personal property titled or 
registered with an agency of
this State's government, at retail 
in the county on the gross receipts from the
sales made in the 
course of business to provide revenue to be used exclusively

for public safety, public facility, or transportation purposes 
in that county, if a
proposition for the
tax has been submitted 
to the electors of that county and
approved by a majority of 
those voting on the question.  If imposed, this tax
shall be 
imposed only in one-quarter percent increments. By resolution, 
the
county board may order the proposition to be submitted at 
any election.
If the tax is imposed for
transportation purposes 
for expenditures for public highways or as
authorized
under the 
Illinois Highway Code, the county board must publish notice
of 
the existence of its long-range highway transportation
plan as 
required or described in Section 5-301 of the Illinois
Highway 
Code and must make the plan publicly available prior to

approval of the ordinance or resolution
imposing the tax. If 
the tax is imposed for transportation purposes for
expenditures 
for passenger rail transportation, the county board must 
publish
notice of the existence of its long-range passenger 
rail transportation plan
and
must make the plan publicly 
available prior to approval of the ordinance or
resolution 
imposing the tax. 
    If a tax is imposed for public facilities purposes, then 
the name of the project may be included in the proposition at 
the discretion of the county board as determined in the 
enabling resolution. For example, the "XXX Nursing Home" or the 
"YYY Museum". 
    The county clerk shall certify the
question to the proper 
election authority, who
shall submit the proposition at an 
election in accordance with the general
election law.


        (1) The proposition for public safety purposes shall be 
    in
substantially the following form:
        "To pay for public safety purposes, shall (name of 
    county) be authorized to impose an increase on its share of 
    local sales taxes by (insert rate)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail."


        The county board may also opt to establish a sunset 
    provision at which time the additional sales tax would 
    cease being collected, if not terminated earlier by a vote 
    of the county board.  If the county board votes to include a 
    sunset provision, the proposition for public safety 
    purposes shall be in substantially the following form:
        "To pay for public safety purposes, shall (name of 
    county) be authorized to impose an increase on its share of 
    local sales taxes by (insert rate) for a period not to 
    exceed (insert number of years)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of (insert number of years), if not terminated earlier by a 
    vote of the county board."



        For the purposes of the
paragraph, "public safety 
    purposes" means
crime prevention, detention, fire 
    fighting, police, medical, ambulance, or
other emergency 
    services.


        Votes shall be recorded as "Yes" or "No".


        (2) The proposition for transportation purposes shall 
    be in
substantially
the following form:
        "To pay for improvements to roads and other 
    transportation purposes, shall (name of county) be 
    authorized to impose an increase on its share of local 
    sales taxes by (insert rate)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail."


        The county board may also opt to establish a sunset 
    provision at which time the additional sales tax would 
    cease being collected, if not terminated earlier by a vote 
    of the county board.  If the county board votes to include a 
    sunset provision, the proposition for transportation 
    purposes shall be in substantially the following form:
        "To pay for road improvements and other transportation 
    purposes, shall (name of county) be authorized to impose an 
    increase on its share of local sales taxes by (insert rate) 
    for a period not to exceed (insert number of years)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of (insert number of years), if not terminated earlier by a 
    vote of the county board."



        For the purposes of this paragraph, transportation 
    purposes means
construction, maintenance, operation, and 
    improvement of
public highways, any other purpose for which 
    a county may expend funds under
the Illinois Highway Code, 
    and passenger rail transportation.


        The votes shall be recorded as "Yes" or "No".

        (3)  The proposition for public facilities purposes 
    shall be in substantially the following form: 
        "To pay for public facilities purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate)?" 
        As additional information on the ballot below the

    
    question shall appear the following: 
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail." 
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form: 
        "To pay for public facilities purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?" 
        As additional information on the ballot below the

    
    question shall appear the following: 
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by a

    
    vote of the county board." 
        For purposes of this Section, "public facilities 
    purposes" means the acquisition, development, 
    construction, reconstruction, rehabilitation, improvement, 
    financing, architectural planning, and installation of 
    capital facilities consisting of buildings, structures, 
    and durable equipment and for the acquisition and 
    improvement of real property and interest in real property 
    required, or expected to be required, in connection with 
    the public facilities, for use by the county for the 
    furnishing of governmental services to its citizens, 
    including but not limited to museums and nursing homes. 
        The votes shall be recorded as "Yes" or "No". 
    If a majority of the electors voting on
the proposition 
vote in favor of it, the county may impose the tax.
 A county 
may not submit more than one proposition authorized by this 
Section
to the electors at any one time.

    This additional tax may not be imposed on the sales of food 
for human
consumption that is to be consumed off the premises 
where it is sold (other
than alcoholic beverages, soft drinks, 
and food which has been prepared for
immediate consumption) and 
prescription and non-prescription medicines, drugs,
medical 
appliances and insulin, urine testing materials, syringes, and 
needles
used by diabetics.  The tax imposed by a county under 
this Section and
all civil penalties that may be assessed as an 
incident of the tax shall be
collected and enforced by the 
Illinois Department of Revenue and deposited
into a special 
fund created for that purpose.  The certificate
of registration 
that is issued by the Department to a retailer under the

Retailers' Occupation Tax Act shall permit the retailer to 
engage in a business
that is taxable without registering 
separately with the Department under an
ordinance or resolution 
under this Section.  The Department has full
power to administer 
and enforce this Section, to collect all taxes and
penalties 
due under this Section, to dispose of taxes and penalties so

collected in the manner provided in this Section, and to 
determine
all rights to credit memoranda arising on account of 
the erroneous payment of
a tax or penalty under this Section.  
In the administration of and compliance
with this Section, the 
Department and persons who are subject to this Section
shall 
(i) have the same rights, remedies, privileges, immunities, 
powers, and
duties, (ii) be subject to the same conditions, 
restrictions, limitations,
penalties, and definitions of 
terms, and (iii) employ the same modes of
procedure as are 
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 
1n,
2 through 2-70 (in respect to all provisions contained in 
those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 
(except provisions
relating to
transaction returns and quarter 
monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 
5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 
of the
Retailers' Occupation Tax Act and Section 3-7 of the 
Uniform Penalty and
Interest Act as if those provisions were 
set forth in this Section.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
sellers' tax liability by
separately stating the tax as an 
additional charge, which charge may be stated
in combination, 
in a single amount, with State tax which sellers are required

to collect under the Use Tax Act, pursuant to such bracketed 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the County
Public Safety or Transportation 
Retailers' Occupation Tax Fund.

    (b) If a tax has been imposed under subsection (a), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the county, in
the business
of 
making sales of service, who, as an incident to making those 
sales of
service, transfer tangible personal property within 
the county
as an
incident to a sale of service.
This tax may 
not be imposed on sales of food for human consumption that is 
to
be consumed off the premises where it is sold (other than 
alcoholic beverages,
soft drinks, and food prepared for 
immediate consumption) and prescription and
non-prescription 
medicines, drugs, medical appliances and insulin, urine

testing materials, syringes, and needles used by diabetics.
The 
tax imposed under this subsection and all civil penalties that 
may be
assessed as an incident thereof shall be collected and 
enforced by the
Department of Revenue. The Department has
full 
power to
administer and enforce this subsection; to collect all 
taxes and penalties
due hereunder; to dispose of taxes and 
penalties so collected in the manner
hereinafter provided; and 
to determine all rights to credit memoranda
arising on account 
of the erroneous payment of tax or penalty hereunder.
In the 
administration of, and compliance with this subsection, the

Department and persons who are subject to this paragraph shall 
(i) have the
same rights, remedies, privileges, immunities, 
powers, and duties, (ii) be
subject to the same conditions, 
restrictions, limitations, penalties,
exclusions, exemptions, 
and definitions of terms, and (iii) employ the same
modes
of 
procedure as are prescribed in Sections 2 (except that the

reference to State in the definition of supplier maintaining a 
place of
business in this State shall mean the county), 2a, 2b, 
2c, 3 through
3-50 (in respect to all provisions therein other 
than the State rate of
tax), 4 (except that the reference to 
the State shall be to the county),
5, 7, 8 (except that the 
jurisdiction to which the tax shall be a debt to
the extent 
indicated in that Section 8 shall be the county), 9 (except as

to the disposition of taxes and penalties collected), 10, 11, 
12 (except the reference therein to Section 2b of the

Retailers' Occupation Tax Act), 13 (except that any reference 
to the State
shall mean the county), Section 15, 16,
17, 18, 19 
and 20 of the Service Occupation Tax Act and Section 3-7 of
the 
Uniform Penalty and Interest Act, as fully as if those 
provisions were
set forth herein.

    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the County Public Safety or Transportation 
Retailers' Occupation Fund.

    Nothing in this subsection shall be construed to authorize 
the county
to impose a tax upon the privilege of engaging in 
any business which under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (c) The Department shall immediately pay over to the State 
Treasurer, ex
officio,
as trustee, all taxes and penalties 
collected under this Section to be
deposited into the County 
Public Safety or Transportation Retailers'
Occupation Tax 
Fund, which
shall be an unappropriated trust fund held outside 
of the State treasury.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district. 
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money
to the counties from which 
retailers have paid
taxes or penalties to the Department during 
the second preceding
calendar month.  The amount to be paid to 
each county, and deposited by the
county into its special fund 
created for the purposes of this Section, shall
be the amount 
(not
including credit memoranda) collected under this Section 
during the second
preceding
calendar month by the Department 
plus an amount the Department determines is
necessary to offset 
any amounts that were erroneously paid to a different
taxing 
body, and not including (i) an amount equal to the amount of 
refunds
made
during the second preceding calendar month by the 
Department on behalf of
the county, (ii) any amount that the 
Department determines is
necessary to offset any amounts that 
were payable to a different taxing body
but were erroneously 
paid to the county, and (iii) any amounts that are transferred 
to the STAR Bonds Revenue Fund.  Within 10 days after receipt by 
the
Comptroller of the disbursement certification to the 
counties provided for in
this Section to be given to the 
Comptroller by the Department, the Comptroller
shall cause the 
orders to be drawn for the respective amounts in accordance

with directions contained in the certification.

    In addition to the disbursement required by the preceding 
paragraph, an
allocation shall be made in March of each year to 
each county that received
more than $500,000 in disbursements 
under the preceding paragraph in the
preceding calendar year.  
The allocation shall be in an amount equal to the
average 
monthly distribution made to each such county under the 
preceding
paragraph during the preceding calendar year 
(excluding the 2 months of
highest receipts).  The distribution 
made in March of each year subsequent to
the year in which an 
allocation was made pursuant to this paragraph and the

preceding paragraph shall be reduced by the amount allocated 
and disbursed
under this paragraph in the preceding calendar 
year.  The Department shall
prepare and certify to the 
Comptroller for disbursement the allocations made in

accordance with this paragraph.

    A county may direct, by ordinance, that all or a portion of 
the taxes and penalties collected under the Special County 
Retailers' Occupation Tax For Public Safety or Transportation 
be deposited into the Transportation Development Partnership 
Trust Fund. 
    (d) For the purpose of determining the local governmental 
unit whose tax is
applicable, a retail sale by a producer of 
coal or another mineral mined in
Illinois is a sale at retail 
at the place where the coal or other mineral mined
in Illinois 
is extracted from the earth.  This paragraph does not apply to 
coal
or another mineral when it is delivered or shipped by the 
seller to the
purchaser
at a point outside Illinois so that the 
sale is exempt under the United States
Constitution as a sale 
in interstate or foreign commerce.

    (e) Nothing in this Section shall be construed to authorize 
a county to
impose a
tax upon the privilege of engaging in any 
business that under the Constitution
of the United States may 
not be made the subject of taxation by this State.

    (e-5) If a county imposes a tax under this Section, the 
county board may,
by ordinance, discontinue or lower the rate 
of the tax.  If the county board
lowers the tax rate or 
discontinues the tax, a referendum must be
held in accordance 
with subsection (a) of this Section in order to increase the

rate of the tax or to reimpose the discontinued tax.

    (f) Beginning April 1, 1998 and through December 31, 2013, 
the results of any election authorizing a
proposition to impose 
a tax
under this Section or effecting a change in the rate of 
tax, or any ordinance
lowering the rate or discontinuing the 
tax,
shall be certified
by the
county clerk and filed with the 
Illinois Department of Revenue
either (i) on or
before the 
first day of April, whereupon the Department shall proceed to

administer and enforce the tax as of the first day of July next 
following
the filing; or (ii)
on or before the first day of 
October, whereupon the
Department shall proceed to administer 
and enforce the tax as of the first
day of January next 
following the filing.

    Beginning January 1, 2014, the results of any election 
authorizing a proposition to impose a tax under this Section or 
effecting an increase in the rate of tax, along with the 
ordinance adopted to impose the tax or increase the rate of the 
tax, or any ordinance adopted to lower the rate or discontinue 
the tax, shall be certified by the county clerk and filed with 
the Illinois Department of Revenue either (i) on or before the 
first day of May, whereupon the Department shall proceed to 
administer and enforce the tax as of the first day of July next 
following the adoption and filing; or (ii) on or before the 
first day of October, whereupon the Department shall proceed to 
administer and enforce the tax as of the first day of January 
next following the adoption and filing. 
    (g) When certifying the amount of a monthly disbursement to 
a county under
this
Section, the Department shall increase or 
decrease the amounts by an amount
necessary to offset any 
miscalculation of previous disbursements.  The offset
amount 
shall be the amount erroneously disbursed within the previous 6 
months
from the time a miscalculation is discovered.

    (h) This Section may be cited as the "Special County 
Occupation Tax
For Public Safety, Public Facilities, or 
Transportation Law".

    (i) For purposes of this Section, "public safety" includes, 
but is not
limited to, crime prevention, detention, fire 
fighting, police, medical,
ambulance, or other emergency

services.  The county may share tax proceeds received under this 
Section for public safety purposes, including proceeds 
received before August 4, 2009 (the effective date of Public 
Act 96-124),  with any fire protection district located in the 
county. For the purposes of this Section, "transportation" 
includes, but
is not limited to, the construction,
maintenance, 
operation, and improvement of public highways, any other

purpose for which a county may expend funds under the Illinois 
Highway Code,
and passenger rail transportation. For the 
purposes of this Section, "public facilities purposes" 
includes, but is not limited to, the acquisition, development, 
construction, reconstruction, rehabilitation, improvement, 
financing, architectural planning, and installation of capital 
facilities consisting of buildings, structures, and durable 
equipment and for the acquisition and improvement of real 
property and interest in real property required, or expected to 
be required, in connection with the public facilities, for use 
by the county for the furnishing of governmental services to 
its citizens, including but not limited to museums and nursing 
homes.
    (j) The Department may promulgate rules to implement Public 
Act 95-1002 only to the extent necessary to apply the existing 
rules for the Special County Retailers' Occupation Tax for 
Public Safety to this new purpose for public facilities. 

(Source: P.A. 98-584, eff. 8-27-13.)
 
    (55 ILCS 5/5-1006.7)
    Sec. 5-1006.7. School facility occupation taxes.
    (a) In any county, a tax shall be imposed upon all persons 
engaged in the business of selling tangible personal property, 
other than personal property titled or registered with an 
agency of this State's government, at retail in the county on 
the gross receipts from the sales made in the course of 
business to provide revenue to be used exclusively for school 
facility purposes if a proposition for the tax has been 
submitted to the electors of that county and approved by a 
majority of those voting on the question as provided in 
subsection (c).  The tax under this Section shall be imposed 
only in one-quarter percent increments and may not exceed 1%.
    This additional tax may not be imposed on the sale of food 
for human consumption that is to be consumed off the premises 
where it is sold (other than alcoholic beverages, soft drinks, 
and food that has been prepared for immediate consumption) and 
prescription and non-prescription medicines, drugs, medical 
appliances and insulin, urine testing materials, syringes and 
needles used by diabetics.
The Department of Revenue has full 
power to administer and enforce this subsection, to collect all 
taxes and penalties due under this subsection, to dispose of 
taxes and penalties so collected in the manner provided in this 
subsection, and to determine all rights to credit memoranda 
arising on account of the erroneous payment of a tax or penalty 
under this subsection.  The Department shall deposit all taxes 
and penalties collected under this subsection into a special 
fund created for that purpose.
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection (i) have the same rights, remedies, privileges, 
immunities, powers, and duties, (ii) are subject to the same 
conditions, restrictions, limitations, penalties, and 
definitions of terms, and (iii) shall employ the same modes of 
procedure as are set forth in Sections 1 through 1o, 2 through 
2-70 (in respect to all provisions contained in those Sections 
other than the State rate of tax), 2a through 2h, 3 (except as 
to the disposition of taxes and penalties collected), 4, 5, 5a, 
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 
7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation 
Tax Act and all provisions of the Uniform Penalty and Interest 
Act as if those provisions were set forth in this subsection.
    The certificate of registration that is issued by the 
Department to a retailer under the Retailers' Occupation Tax 
Act permits the retailer to engage in a business that is 
taxable without registering separately with the Department 
under an ordinance or resolution under this subsection.
    Persons subject to any tax imposed under the authority 
granted in this subsection may reimburse themselves for their 
seller's tax liability by separately stating that tax as an 
additional charge, which may be stated in combination, in a 
single amount, with State tax that sellers are required to 
collect under the Use Tax Act, pursuant to any bracketed 
schedules set forth by the Department.
    (b) If a tax has been imposed under subsection (a), then a 
service occupation tax must also be imposed at the same rate 
upon all persons engaged, in the county, in the business of 
making sales of service, who, as an incident to making those 
sales of service, transfer tangible personal property within 
the county as an incident to a sale of service.
    This tax may not be imposed on sales of food for human 
consumption that is to be consumed off the premises where it is 
sold (other than alcoholic beverages, soft drinks, and food 
prepared for immediate consumption) and prescription and 
non-prescription medicines, drugs, medical appliances and 
insulin, urine testing materials, syringes, and needles used by 
diabetics.
    The tax imposed under this subsection and all civil 
penalties that may be assessed as an incident thereof shall be 
collected and enforced by the Department and deposited into a 
special fund created for that purpose.  The Department has full 
power to administer and enforce this subsection, to collect all 
taxes and penalties due under this subsection, to dispose of 
taxes and penalties so collected in the manner provided in this 
subsection, and to determine all rights to credit memoranda 
arising on account of the erroneous payment of a tax or penalty 
under this subsection.
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection shall (i) have the same rights, remedies, 
privileges, immunities, powers and duties, (ii) be subject to 
the same conditions, restrictions, limitations, penalties and 
definition of terms, and (iii) employ the same modes of 
procedure as are set forth in Sections 2 (except that that 
reference to State in the definition of supplier maintaining a 
place of business in this State means the county), 2a through 
2d, 3 through 3-50 (in respect to all provisions contained in 
those Sections other than the State rate of tax), 4 (except 
that the reference to the State shall be to the county), 5, 7, 
8 (except that the jurisdiction to which the tax is a debt to 
the extent indicated in that Section 8 is the county), 9 
(except as to the disposition of taxes and penalties 
collected), 10, 11, 12 (except the reference therein to Section 
2b of the Retailers' Occupation Tax Act), 13 (except that any 
reference to the State means the county), Section 15, 16, 17, 
18, 19, and 20 of the Service Occupation Tax Act and all 
provisions of the Uniform Penalty and Interest Act, as fully as 
if those provisions were set forth herein.
    Persons subject to any tax imposed under the authority 
granted in this subsection may reimburse themselves for their 
serviceman's tax liability by separately stating the tax as an 
additional charge, which may be stated in combination, in a 
single amount, with State tax that servicemen are authorized to 
collect under the Service Use Tax Act, pursuant to any 
bracketed schedules set forth by the Department.
    (c) The tax under this Section may not be imposed until the 
question of imposing the tax has been submitted to the electors 
of the county at a regular election and approved by a majority 
of the electors voting on the question.  For all regular 
elections held prior to the effective date of this amendatory 
Act of the 97th General Assembly, upon a resolution by the 
county board or a resolution by school district boards that 
represent at least 51% of the student enrollment within the 
county, the county board must certify the question to the 
proper election authority in accordance with the Election Code.
    For all regular elections held prior to the effective date 
of this amendatory Act of the 97th General Assembly, the 
election authority must submit the question in substantially 
the following form:
        Shall (name of county) be authorized to impose a 
    retailers' occupation tax and a service occupation tax 
    (commonly referred to as a "sales tax") at a rate of 
    (insert rate) to be used exclusively for school facility 
    purposes?
The election authority must record the votes as "Yes" or "No".
    If a majority of the electors voting on the question vote 
in the affirmative, then the county may, thereafter, impose the 
tax.
    For all regular elections held on or after the effective 
date of this amendatory Act of the 97th General Assembly, the 
regional superintendent of schools for the county must, upon 
receipt of a resolution or resolutions of school district 
boards that represent more than 50% of the student enrollment 
within the county, certify the question to the proper election 
authority for submission to the electors of the county at the 
next regular election at which the question lawfully may be 
submitted to the electors, all in accordance with the Election 
Code.
    For all regular elections held on or after the effective 
date of this amendatory Act of the 97th General Assembly, the 
election authority must submit the question in substantially 
the following form:
        Shall a retailers' occupation tax and a service 
    occupation tax (commonly referred to as a "sales tax") be 
    imposed in (name of county) at a rate of (insert rate) to 
    be used exclusively for school facility purposes?
The election authority must record the votes as "Yes" or "No".
    If a majority of the electors voting on the question vote 
in the affirmative, then the tax shall be imposed at the rate 
set forth in the question. 
    For the purposes of this subsection (c), "enrollment" means 
the head count of the students residing in the county on the 
last school day of September of each year, which must be 
reported on the Illinois State Board of Education Public School 
Fall Enrollment/Housing Report.

    (d) The Department shall immediately pay over to the State 
Treasurer, ex officio, as trustee, all taxes and penalties 
collected under this Section to be deposited into the School 
Facility Occupation Tax Fund, which shall be an unappropriated 
trust fund held outside the State treasury.
    On or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to the regional 
superintendents of schools in counties from which retailers or 
servicemen have paid taxes or penalties to the Department 
during the second preceding calendar month.  The amount to be 
paid to each regional superintendent of schools and disbursed 
to him or her in accordance with Section 3-14.31 of the School 
Code, is equal to the amount (not including credit memoranda) 
collected from the county under this Section during the second 
preceding calendar month by the Department, (i) less 2% of that 
amount, which shall be deposited into the Tax Compliance and 
Administration Fund and shall be used by the Department, 
subject to appropriation, to cover the costs of the Department 
in administering and enforcing the provisions of this Section, 
on behalf of the county, (ii) plus an amount that the 
Department determines is necessary to offset any amounts that 
were erroneously paid to a different taxing body; (iii) less an 
amount equal to the amount of refunds made during the second 
preceding calendar month by the Department on behalf of the 
county; and (iv) less any amount that the Department determines 
is necessary to offset any amounts that were payable to a 
different taxing body but were erroneously paid to the county. 
When certifying the amount of a monthly disbursement to a 
regional superintendent of schools under this Section, the 
Department shall increase or decrease the amounts by an amount 
necessary to offset any miscalculation of previous 
disbursements within the previous 6 months from the time a 
miscalculation is discovered.
    Within 10 days after receipt by the Comptroller from the 
Department of the disbursement certification to the regional 
superintendents of the schools provided for in this Section, 
the Comptroller shall cause the orders to be drawn for the 
respective amounts in accordance with directions contained in 
the certification.
    If the Department determines that a refund should be made 
under this Section to a claimant instead of issuing a credit 
memorandum, then the Department shall notify the Comptroller, 
who shall cause the order to be drawn for the amount specified 
and to the person named in the notification from the 
Department.  The refund shall be paid by the Treasurer out of 
the School Facility Occupation Tax Fund.

    (e) For the purposes of determining the local governmental 
unit whose tax is applicable, a retail sale by a producer of 
coal or another mineral mined in Illinois is a sale at retail 
at the place where the coal or other mineral mined in Illinois 
is extracted from the earth.  This subsection does not apply to 
coal or another mineral when it is delivered or shipped by the 
seller to the purchaser at a point outside Illinois so that the 
sale is exempt under the United States Constitution as a sale 
in interstate or foreign commerce.
    (f) Nothing in this Section may be construed to authorize a 
tax to be imposed upon the privilege of engaging in any 
business that under the Constitution of the United States may 
not be made the subject of taxation by this State.
    (g) If a county board imposes a tax under this Section 
pursuant to a referendum held before the effective date of this  
amendatory Act of the 97th General Assembly at a rate below the 
rate set forth in the question approved by a majority of 
electors of that county voting on the question as provided in 
subsection (c), then the county  board may, by ordinance, 
increase the rate of the tax up to the rate set forth in the 
question  approved by a majority of electors of that county 
voting on the question as provided in subsection (c). If a 
county board imposes a tax under this Section pursuant to a 
referendum held before the effective date of this amendatory 
Act of the 97th General Assembly, then the board may, by 
ordinance, discontinue or reduce the rate of the tax.  If a tax 
is imposed under this Section pursuant to a referendum held on 
or after the effective date of this amendatory Act of the 97th 
General Assembly, then the county board may reduce or 
discontinue the  tax, but only in accordance with subsection 
(h-5) of this Section. If, however, a school board issues bonds 
that are secured by the proceeds of the tax under this Section, 
then the county board may not reduce the tax rate or 
discontinue the tax if that rate reduction or discontinuance 
would adversely affect the school board's ability to pay the 
principal and interest on those bonds as they become due or 
necessitate the extension of additional property taxes to pay 
the principal and interest on those bonds.  If the county board 
reduces the tax rate or discontinues the tax, then a referendum 
must be held in accordance with subsection (c) of this Section 
in order to increase the rate of the tax or to reimpose the 
discontinued tax. 
    Until January 1, 2014, the results of any election that 
imposes, reduces, or discontinues a tax under this Section must 
be certified by the election authority, and any ordinance that 
increases or lowers the rate or discontinues the tax must be 
certified by the county clerk and, in each case, filed with the 
Illinois Department of Revenue either (i) on or before the 
first day of April, whereupon the Department shall proceed to 
administer and enforce the tax or change in the rate as of the 
first day of July next following the filing; or (ii) on or 
before the first day of October, whereupon the Department shall 
proceed to administer and enforce the tax or change in the rate 
as of the first day of January next following the filing.
    Beginning January 1, 2014, the results of any election that 
imposes, reduces, or discontinues a tax under this Section must 
be certified by the election authority, and any ordinance that 
increases or lowers the rate or discontinues the tax must be 
certified by the county clerk and, in each case, filed with the 
Illinois Department of Revenue either (i) on or before the 
first day of May, whereupon the Department shall proceed to 
administer and enforce the tax or change in the rate as of the 
first day of July next following the filing; or (ii) on or 
before the first day of October, whereupon the Department shall 
proceed to administer and enforce the tax or change in the rate 
as of the first day of January next following the filing. 
    (h) For purposes of this Section, "school facility 
purposes" means (i) the acquisition, development, 
construction, reconstruction, rehabilitation, improvement, 
financing, architectural planning, and installation of capital 
facilities consisting of buildings, structures, and durable 
equipment and for the acquisition and improvement of real 
property and interest in real property required, or expected to 
be required, in connection with the capital facilities and (ii) 
the  payment of bonds or other obligations heretofore or 
hereafter issued, including bonds or other obligations 
heretofore or hereafter issued to refund or to continue to 
refund bonds or other obligations issued, for school facility 
purposes, provided that the taxes levied to pay those bonds  are 
abated by the amount of the taxes imposed under this Section 
that are used to pay those bonds.  "School-facility purposes" 
also includes fire prevention, safety, energy conservation, 
disabled accessibility, school security, and specified repair 
purposes set forth under Section 17-2.11 of the School Code.
    (h-5) A county board in a county where a tax has been 
imposed under this Section pursuant to a referendum held on or 
after the effective date of this amendatory Act of the 97th 
General Assembly may, by ordinance or resolution, submit to the 
voters of the county the question of reducing or discontinuing 
the tax. In the ordinance or resolution, the county board shall 
certify the question to the proper election authority in 
accordance with the Election Code. The election authority must 
submit the question in substantially the following form:
        Shall the school facility retailers' occupation tax 
    and service occupation tax (commonly  referred to as the 
    "school facility sales tax") currently imposed in (name of 
    county) at a rate of (insert rate) be (reduced to (insert 
    rate))(discontinued)?
If a majority of the electors voting on the question vote in 
the affirmative, then, subject to the provisions of subsection 
(g) of this Section, the tax shall be reduced or discontinued 
as set forth in the question. 
    (i) This Section does not apply to Cook County.
    (j) This Section may be cited as the County School Facility 
Occupation Tax Law.


(Source: P.A. 97-542, eff. 8-23-11; 97-813, eff. 7-13-12; 
98-584, eff. 8-27-13.)
 
    Section 25. The Illinois Municipal Code is amended  by 
changing Sections 8-11-1, 8-11-1.3, and 8-11-1.6 as follows:
 



    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)


    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax 
Act. The
corporate authorities of a home rule municipality may

impose a tax upon all persons engaged in the business of 
selling tangible
personal property, other than an item of 
tangible personal property titled
or registered with an agency 
of this State's government, at retail in the
municipality on 
the gross receipts from these sales made in
the course of such 
business.  If imposed, the tax shall only
be imposed in 1/4% 
increments. On and after September 1, 1991, this
additional tax 
may not be imposed on the sales of food for human
consumption 
that is to be consumed off the premises where it
is sold (other 
than alcoholic beverages, soft drinks and food that has
been 
prepared for immediate consumption) and prescription and

nonprescription medicines, drugs, medical appliances and 
insulin, urine
testing materials, syringes and needles used by 
diabetics. The tax imposed
by a home rule municipality under 
this Section and all
civil penalties that may be assessed as an 
incident of the tax shall
be collected and enforced by the 
State Department of
Revenue.  The certificate of registration 
that is issued by
the Department to a retailer under the 
Retailers' Occupation Tax Act
shall permit the retailer to 
engage in a business that is taxable
under any ordinance or 
resolution enacted pursuant to
this Section without 
registering separately with the Department under such

ordinance or resolution or under this Section.  The Department 
shall have
full power to administer and enforce this Section; 
to collect all taxes and
penalties due hereunder; to dispose of 
taxes and penalties so collected in
the manner hereinafter 
provided; and to determine all rights to
credit memoranda 
arising on account of the erroneous payment of tax or
penalty 
hereunder.  In the administration of, and compliance with, this

Section the Department and persons who are subject to this 
Section shall
have the same rights, remedies, privileges, 
immunities, powers and duties,
and be subject to the same 
conditions, restrictions, limitations, penalties
and 
definitions of terms, and employ the same modes of procedure, 
as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 
1m, 1n, 2 through
2-65 (in
respect to all provisions therein 
other than the State rate of tax), 2c, 3
(except as to the 
disposition of taxes and penalties collected), 4, 5, 5a,
5b, 
5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 
9, 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and 
Section 3-7 of the
Uniform Penalty and Interest Act, as fully 
as if those provisions were
set forth herein.

    No tax may be imposed by a home rule municipality under 
this Section
unless the municipality also imposes a tax at the 
same rate under Section
8-11-5 of this Act.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
seller's tax liability hereunder
by separately stating that tax 
as an additional charge, which charge may be
stated in 
combination, in a single amount, with State tax which sellers 
are
required to collect under the Use Tax Act, pursuant to such 
bracket
schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified and to the person named
in the notification 
from the Department. The refund shall be paid by the
State 
Treasurer out of the home rule municipal retailers' occupation 
tax fund.

    The Department shall immediately pay over to the State

Treasurer, ex officio, as trustee, all taxes and penalties 
collected
hereunder.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the

Department shall prepare and certify to the Comptroller the 
disbursement of
stated sums of money to named municipalities, 
the municipalities to be
those from which retailers have paid 
taxes or penalties hereunder to the
Department during the 
second preceding calendar month. The amount to be
paid to each 
municipality shall be the amount (not including credit

memoranda) collected hereunder during the second preceding 
calendar month
by the Department plus an amount the Department 
determines is necessary to
offset any amounts that were 
erroneously paid to a different
taxing body, and not including 
an amount equal to the amount of refunds
made during the second 
preceding calendar month by the Department on
behalf of such 
municipality, and not including any amount that the Department

determines is necessary to offset any amounts that were payable 
to a
different taxing body but were erroneously paid to the 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund. Within
10 days 
after receipt by the Comptroller of the disbursement 
certification
to the municipalities provided for in this 
Section to be given to the
Comptroller by the Department, the 
Comptroller shall cause the orders to be
drawn for the 
respective amounts in accordance with the directions
contained 
in the certification.

    In addition to the disbursement required by the preceding 
paragraph and
in order to mitigate delays caused by 
distribution procedures, an
allocation shall, if requested, be 
made within 10 days after January 14,
1991, and in November of 
1991 and each year thereafter, to each
municipality that 
received more than $500,000 during the preceding fiscal
year, 
(July 1 through June 30) whether collected by the municipality 
or
disbursed by the Department as required by this Section. 
Within 10 days
after January 14, 1991, participating 
municipalities shall notify the
Department in writing of their 
intent to participate.  In addition, for the
initial 
distribution, participating municipalities shall certify to 
the
Department the amounts collected by the municipality for 
each month under
its home rule occupation and service 
occupation tax during the period July
1, 1989 through June 30, 
1990.  The allocation within 10 days after January
14, 1991, 
shall be in an amount equal to the monthly average of these

amounts, excluding the 2 months of highest receipts. The 
monthly average
for the period of July 1, 1990 through June 30, 
1991 will be determined as
follows:  the amounts collected by 
the municipality under its home rule
occupation and service 
occupation tax during the period of July 1, 1990
through 
September 30, 1990, plus amounts collected by the Department 
and
paid to such municipality through June 30, 1991, excluding 
the 2 months of
highest receipts.  The monthly average for each 
subsequent period of July 1
through June 30 shall be an amount 
equal to the monthly distribution made
to each such 
municipality under the preceding paragraph during this period,

excluding the 2 months of highest receipts.  The distribution 
made in
November 1991  and each year thereafter under this 
paragraph and the
preceding paragraph shall be reduced by the 
amount allocated and disbursed
under this paragraph in the 
preceding period of July 1 through June 30.
The Department 
shall prepare and certify to the Comptroller for
disbursement 
the allocations made in accordance with this paragraph.

    For the purpose of determining the local governmental unit 
whose tax
is applicable, a retail sale by a producer of coal or 
other mineral
mined in Illinois is a sale at retail at the 
place where the coal or
other mineral mined in Illinois is 
extracted from the earth.  This
paragraph does not apply to coal 
or other mineral when it is delivered
or shipped by the seller 
to the purchaser at a point outside Illinois so
that the sale 
is exempt under the United States Constitution as a sale in

interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a

municipality to impose a tax upon the privilege of engaging in 
any
business which under the Constitution of the United States 
may not be
made the subject of taxation by this State.

    An ordinance or resolution imposing or discontinuing a tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of June,
whereupon the Department 
shall proceed to administer and enforce this
Section as of the 
first day of September next following the
adoption and filing. 
Beginning January 1, 1992, an ordinance or resolution
imposing 
or discontinuing the tax hereunder or effecting a change in the

rate thereof shall be adopted and a certified copy thereof 
filed with the
Department on or before the first day of July, 
whereupon the Department
shall proceed to administer and 
enforce this Section as of the first day of
October next 
following such adoption and filing. Beginning January 1, 1993,

an ordinance or resolution imposing or discontinuing the tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of
October, whereupon the Department 
shall proceed to administer and enforce
this Section as of the 
first day of January next following the
adoption and filing.

However, a municipality located in a county with a population 
in excess of
3,000,000 that elected to become a home rule unit 
at the general primary
election in
1994 may adopt an ordinance 
or resolution imposing the tax under this Section
and file a 
certified copy of the ordinance or resolution with the 
Department on
or before July 1, 1994. The Department shall then 
proceed to administer and
enforce this Section as of October 1, 
1994.
 Beginning April 1, 1998, an ordinance or
resolution 
imposing or
discontinuing the tax hereunder or effecting a 
change in the rate thereof shall
either (i) be adopted and a 
certified copy thereof filed with the Department on
or
before 
the first day of April, whereupon the Department shall proceed 
to
administer and enforce this Section as of the first day of 
July next following
the adoption and filing; or (ii) be adopted 
and a certified copy thereof filed
with the Department on or 
before the first day of October, whereupon the
Department shall 
proceed to administer and enforce this Section as of the first

day of January next following the adoption and filing.

    When certifying the amount of a monthly disbursement to a 
municipality
under this Section, the Department shall increase 
or decrease the amount by
an amount necessary to offset any 
misallocation of previous disbursements.
The offset amount 
shall be the amount erroneously disbursed
within the previous 6 
months from the time a misallocation is discovered.

    Any unobligated balance remaining in the Municipal 
Retailers' Occupation
Tax Fund on December 31, 1989, which fund 
was abolished by Public Act
85-1135, and all receipts of 
municipal tax as a result of audits of
liability periods prior 
to January 1, 1990, shall be paid into the Local
Government Tax 
Fund for distribution as provided by this Section prior to
the 
enactment of Public Act 85-1135. All receipts of municipal tax 
as a
result of an assessment not arising from an audit, for 
liability periods
prior to January 1, 1990, shall be paid into 
the Local Government Tax Fund
for distribution before July 1, 
1990, as provided by this Section prior to
the enactment of 
Public Act 85-1135; and on and after July 1,
1990, all such 
receipts shall be distributed as provided in Section
6z-18 of 
the State Finance Act.

    As used in this Section, "municipal" and "municipality" 
means a city,
village or incorporated town, including an 
incorporated town that has
superseded a civil township.

    This Section shall be known and may be cited as the Home 
Rule Municipal
Retailers' Occupation Tax Act.

(Source: P.A. 96-939, eff. 6-24-10.)

 



    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)


    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' 
Occupation Tax Act. The corporate authorities of a non-home 
rule municipality may impose
a tax upon all persons engaged in 
the business of selling tangible
personal property, other than 
on an item of tangible personal property
which is titled and 
registered by an agency of this State's Government,
at retail 
in the municipality for expenditure on
public infrastructure or 
for property tax relief or both as defined in
Section 8-11-1.2 
if approved by
referendum as provided in Section 8-11-1.1, of 
the gross receipts from such
sales made in the course of such 
business.
If the tax is approved by referendum on or after July 
14, 2010 (the effective date of Public Act 96-1057), the 
corporate authorities of a non-home rule municipality may, 
until December 31, 2020, use the proceeds of the tax for 
expenditure on municipal operations, in addition to or in lieu 
of any expenditure on public infrastructure or for property tax 
relief. The tax imposed may not be more than 1% and may be 
imposed only in
1/4% increments. The tax may not be imposed on 
the sale of food for human
consumption that is
to be consumed 
off the premises where it is sold (other than alcoholic

beverages, soft drinks, and food that has been prepared for 
immediate
consumption) and prescription and nonprescription 
medicines, drugs, medical
appliances, and insulin, urine 
testing materials, syringes, and needles used by
diabetics.
The 
tax imposed by a
municipality pursuant to this Section and all 
civil penalties that may be
assessed as an incident thereof 
shall be collected and enforced by the
State Department of 
Revenue.  The certificate of registration which is
issued by the 
Department to a retailer under the Retailers' Occupation Tax

Act shall permit such retailer to engage in a business which is 
taxable
under any ordinance or resolution enacted pursuant to

this Section without registering separately with the 
Department under
such ordinance or resolution or under this 
Section.  The Department
shall have full power to administer and 
enforce this Section; to collect
all taxes and penalties due 
hereunder; to dispose of taxes and penalties
so collected in 
the manner hereinafter provided, and to determine all
rights to 
credit memoranda, arising on account of the erroneous payment

of tax or penalty hereunder.  In the administration of, and 
compliance
with, this Section, the Department and persons who 
are subject to this
Section shall have the same rights, 
remedies, privileges, immunities,
powers and duties, and be 
subject to the same conditions, restrictions,
limitations, 
penalties and definitions of terms, and employ the same
modes 
of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 
1e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions 
therein other than
the State rate of tax), 2c, 3 (except as to 
the disposition of taxes and
penalties collected), 4, 5, 5a, 
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 
7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act 
and Section 3-7 of the Uniform Penalty and Interest
Act as 
fully as if those provisions were set forth herein.

    No municipality may impose a tax under this Section unless 
the municipality
also imposes a tax at the same rate under 
Section 8-11-1.4 of this Code.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their seller's tax
liability hereunder by separately stating 
such tax as an additional
charge, which charge may be stated in 
combination, in a single amount,
with State tax which sellers 
are required to collect under the Use Tax
Act, pursuant to such 
bracket schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified, and to the person named,
in such notification 
from the Department.  Such refund shall be paid by
the State 
Treasurer out of the non-home rule municipal retailers'

occupation tax fund.

    The Department shall forthwith pay over to the State 
Treasurer, ex
officio, as trustee, all taxes and penalties 
collected hereunder.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or
before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named municipalities, 
the municipalities to be those from
which retailers have paid 
taxes or penalties hereunder to the Department
during the 
second preceding calendar month. The amount to be paid to each

municipality shall be the amount (not including credit 
memoranda) collected
hereunder during the second preceding 
calendar month by the Department plus
an amount the Department 
determines is necessary to offset any amounts
which were 
erroneously paid to a different taxing body,  and not including

an amount equal to the amount of refunds made during the second 
preceding
calendar month by the Department on behalf of such 
municipality, and not
including any amount which the Department 
determines is necessary to offset
any amounts which were 
payable to a different taxing body but were
erroneously paid to 
the municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund. Within 10 days 
after receipt, by the
Comptroller, of the disbursement 
certification to the municipalities,
provided for in this 
Section to be given to the Comptroller by the
Department, the 
Comptroller shall cause the orders to be drawn for the

respective amounts in accordance with the directions contained 
in such
certification.

    For the purpose of determining the local governmental unit 
whose tax
is applicable, a retail sale, by a producer of coal 
or other mineral
mined in Illinois, is a sale at retail at the 
place where the coal or
other mineral mined in Illinois is 
extracted from the earth.  This
paragraph does not apply to coal 
or other mineral when it is delivered
or shipped by the seller 
to the purchaser at a point outside Illinois so
that the sale 
is exempt under the Federal Constitution as a sale in

interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a

municipality to impose a tax upon the privilege of engaging in 
any
business which under the constitution of the United States 
may not be
made the subject of taxation by this State.

    When certifying the amount of a monthly disbursement to a 
municipality
under this Section, the Department shall increase 
or decrease such amount
by an amount necessary to offset any 
misallocation of previous
disbursements. The offset amount 
shall be the amount erroneously disbursed
within the previous 6 
months from the time a misallocation is discovered.

    The Department of Revenue shall implement this amendatory 
Act of the 91st
General Assembly so as to collect the tax on 
and after January 1, 2002.

    As used in this Section, "municipal" and "municipality" 
means a city,
village or incorporated town, including an 
incorporated town which has
superseded a civil township.

    This Section shall be known and may be cited as the 
"Non-Home Rule
Municipal Retailers' Occupation Tax Act".

(Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; 
97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)

 



    (65 ILCS 5/8-11-1.6)


    Sec. 8-11-1.6. 
Non-home rule municipal retailers 
occupation tax;
municipalities between 20,000 and 25,000. The

corporate
authorities of a non-home rule municipality with a 
population of more than
20,000 but less than 25,000 that has, 
prior to January 1, 1987, established a
Redevelopment Project 
Area that has been certified as a State Sales Tax
Boundary and 
has issued bonds or otherwise incurred indebtedness to pay for

costs in excess of $5,000,000, which is secured in part by a 
tax increment
allocation fund, in accordance with the 
provisions of Division 11-74.4 of this
Code may, by passage of 
an ordinance, impose a tax upon all persons engaged in
the 
business of selling tangible personal property, other than on 
an item of
tangible personal property that is titled and 
registered by an agency of this
State's Government, at retail 
in the municipality. This tax may not be
imposed on the sales 
of food for human consumption that is to be consumed off
the 
premises where it is sold (other than alcoholic beverages, soft 
drinks, and
food that has been prepared for immediate 
consumption) and prescription and
nonprescription medicines, 
drugs, medical appliances and insulin, urine testing

materials, syringes, and needles used by diabetics.
If imposed, 
the tax shall
only be imposed in .25% increments of the gross 
receipts from such sales made
in the course of business.  Any 
tax imposed by a municipality under this Sec.
and all civil 
penalties that may be assessed as an incident thereof shall be

collected and enforced by the State Department of Revenue. An 
ordinance
imposing a tax hereunder or effecting a change in the 
rate
thereof shall be adopted and a certified copy thereof 
filed with the Department
on or before the first day of 
October, whereupon the Department shall proceed
to administer 
and enforce this Section as of the first day of January next

following such adoption and filing.  The certificate of 
registration that is
issued by the Department to a retailer 
under the Retailers' Occupation Tax Act
shall permit the 
retailer to engage in a business that is taxable under any

ordinance or resolution enacted under this Section without 
registering
separately with the Department under the ordinance 
or resolution or under this
Section. The Department shall have 
full power to administer and enforce this
Section, to collect 
all taxes and penalties due hereunder, to dispose of taxes
and 
penalties so collected in the manner hereinafter provided, and 
to determine
all rights to credit memoranda, arising on account 
of the erroneous payment of
tax or penalty hereunder.  In the 
administration of, and compliance with
this Section, the 
Department and persons who are subject to this Section shall

have the same rights, remedies, privileges, immunities, 
powers, and duties, and
be subject to the same conditions, 
restrictions, limitations, penalties, and
definitions of 
terms, and employ the same modes of procedure, as are 
prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 
through 2-65 (in respect to all
provisions therein other than 
the State rate of tax), 2c, 3 (except as to the
disposition of 
taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,

5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 
and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of 
the Uniform Penalty and
Interest Act as fully as if those 
provisions were set forth herein.

    A tax may not be imposed by a municipality under this 
Section unless the
municipality also imposes a tax at the same 
rate under Section 8-11-1.7 of this
Act.

    Persons subject to any tax imposed under the authority 
granted in this
Section, may reimburse themselves for their 
seller's tax liability hereunder by
separately stating the tax 
as an additional charge, which charge may be stated
in 
combination, in a single amount, with State tax which sellers 
are required
to collect under the Use Tax Act, pursuant to such 
bracket schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant, instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified, and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the
Non-Home Rule Municipal Retailers' 
Occupation Tax Fund, which is hereby
created.

    The Department shall forthwith pay over to the State 
Treasurer, ex officio,
as trustee, all taxes and penalties 
collected hereunder.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money to named municipalities,

the municipalities to be those from which retailers have paid 
taxes or
penalties hereunder to the Department during the 
second preceding calendar
month.  The amount to be paid to each 
municipality shall be the amount (not
including credit 
memoranda) collected hereunder during the second preceding

calendar month by the Department plus an amount the Department 
determines is
necessary to offset any amounts that were 
erroneously paid to a different
taxing body, and not including 
an amount equal to the amount of refunds made
during the second 
preceding calendar month by the Department on behalf of the

municipality, and not including any amount that the Department 
determines is
necessary to offset any amounts that were payable 
to a different taxing body
but were erroneously paid to the 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund.  Within 10 days 
after receipt
by the Comptroller of the disbursement 
certification to the municipalities
provided for in this 
Section to be given to the Comptroller by the Department,
the 
Comptroller shall cause the orders to be drawn for the 
respective amounts
in accordance with the directions contained 
in the certification.

    For the purpose of determining the local governmental unit 
whose tax is
applicable, a retail sale by a producer of coal or 
other mineral mined in
Illinois is a sale at retail at the 
place where the coal or other mineral
mined in Illinois is 
extracted from the earth.  This paragraph does not apply
to coal 
or other mineral when it is delivered or shipped by the seller 
to the
purchaser at a point outside Illinois so that the sale 
is exempt under the
federal Constitution as a sale in 
interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a 
municipality to
impose a tax upon the privilege of engaging in 
any business which under the
constitution of the United States 
may not be made the subject of taxation by
this State.

    When certifying the amount of a monthly disbursement to a 
municipality under
this Section, the Department shall increase 
or decrease the amount by an
amount necessary to offset any 
misallocation of previous disbursements.  The
offset amount 
shall be the amount erroneously disbursed within the previous 6

months from the time a misallocation is discovered.

    As used in this Section, "municipal" and "municipality" 
means a city,
village, or incorporated town, including an 
incorporated town that has
superseded a civil township.

(Source: P.A. 96-939, eff. 6-24-10.)

 
    Section 30. The Flood Prevention District Act is amended  by 
changing Section 25 as follows:
 


    (70 ILCS 750/25)

    Sec. 25. Flood prevention retailers' and service 
occupation taxes. 
    (a) If the Board of Commissioners of a flood prevention 
district determines that an emergency situation exists  
regarding levee repair or flood prevention, and upon an 
ordinance confirming the determination adopted by the 
affirmative vote of a majority of the members of the county 
board of the county in which the district is situated, the 
county may impose a flood prevention
retailers' occupation tax 
upon all persons engaged in the business of
selling tangible 
personal property at retail within the territory of the 
district to provide revenue to pay the costs of providing 
emergency levee repair and flood prevention and to secure the 
payment of bonds, notes, and other evidences of indebtedness 
issued under this Act for a period not to exceed 25 years or as 
required to repay the bonds, notes, and other evidences of 
indebtedness issued under this Act.
The tax rate shall be 0.25%

of the gross receipts from all taxable sales made in the course 
of that
business.  The tax
imposed under this Section and all 
civil penalties that may be
assessed as an incident thereof 
shall be collected and enforced by the
State Department of 
Revenue.  The Department shall have full power to
administer and 
enforce this Section; to collect all taxes and penalties
so 
collected in the manner hereinafter provided; and to determine 
all
rights to credit memoranda arising on account of the 
erroneous payment
of tax or penalty hereunder.  
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection (i) have the same rights, remedies, privileges, 
immunities, powers, and duties, (ii) are subject to the same 
conditions, restrictions, limitations, penalties, and 
definitions of terms, and (iii) shall employ the same modes of 
procedure as are set forth in Sections 1 through 1o, 2 through 
2-70 (in respect to all provisions contained in those Sections 
other than the State rate of tax), 2a through 2h, 3 (except as 
to the disposition of taxes and penalties collected), 4, 5, 5a, 
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 
10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act 
and all provisions of the Uniform Penalty and Interest Act as 
if those provisions were set forth in this subsection.
    Persons subject to any tax imposed under this Section may 
reimburse themselves for their seller's tax
liability 
hereunder by separately stating the tax as an additional

charge, which charge may be stated in combination in a single 
amount
with State taxes that sellers are required to collect 
under the Use
Tax Act, under any bracket schedules the

Department may prescribe.
    If a tax is imposed under this subsection (a), a tax shall 
also
be imposed under subsection (b) of this Section.
    (b) If a tax has been imposed under subsection (a), a flood 
prevention service occupation
tax shall
also be imposed upon 
all persons  engaged within the territory of the district in
the 
business of making sales of service, who, as an incident to 
making the sales
of service, transfer tangible personal 
property,
either in the form of tangible personal property or 
in the form of real estate
as an incident to a sale of service 
to provide revenue to pay the costs of providing emergency 
levee repair and flood prevention and to secure the payment of 
bonds, notes, and other evidences of indebtedness issued under 
this Act for a period not to exceed 25 years or as required to 
repay the bonds, notes, and other evidences of indebtedness.  
The tax rate shall be 0.25% of the selling price
of all 
tangible personal property transferred.
    The tax imposed under this subsection and all civil

penalties that may be assessed as an incident thereof shall be 
collected
and enforced by the State Department of Revenue.  The 
Department shall
have full power to administer and enforce this 
subsection; to collect all
taxes and penalties due hereunder; 
to dispose of taxes and penalties
collected in the manner 
hereinafter provided; and to determine all
rights to credit 
memoranda arising on account of the erroneous payment
of tax or 
penalty hereunder.  
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection shall (i) have the same rights, remedies, 
privileges, immunities, powers, and duties, (ii) be subject to 
the same conditions, restrictions, limitations, penalties, and 
definitions of terms, and (iii) employ the same modes of 
procedure as are set forth in Sections 2 (except that the 
reference to State in the definition of supplier maintaining a 
place of business in this State means the district), 2a through 
2d, 3 through 3-50 (in respect to all provisions contained in 
those Sections other than the State rate of tax), 4 (except 
that the reference to the State shall be to the district), 5, 
7, 8 (except that the jurisdiction to which the tax is a debt 
to the extent indicated in that Section 8 is the district), 9 
(except as to the disposition of taxes and penalties 
collected), 10, 11, 12 (except the reference therein to Section 
2b of the Retailers' Occupation Tax Act), 13 (except that any 
reference to the State means the district), Section 15, 16, 17, 
18, 19, and 20 of the Service Occupation Tax Act and all 
provisions of the Uniform Penalty and Interest Act, as fully as 
if those provisions were set forth herein.
    Persons subject to any tax imposed under the authority 
granted
in this subsection may reimburse themselves for their 
serviceman's tax
liability hereunder by separately stating the 
tax as an additional
charge, that charge may be stated in 
combination in a single amount
with State tax that servicemen 
are authorized to collect under the
Service Use Tax Act, under 
any bracket schedules the
Department may prescribe.
    (c)  The taxes imposed in subsections (a) and (b) may not be 
imposed on personal property titled or registered with an 
agency of the State; food for human consumption that is to be 
consumed off the premises where it is sold (other than 
alcoholic beverages, soft drinks, and food that has been 
prepared for immediate consumption); prescription and 
non-prescription medicines, drugs, and medical appliances; 
modifications to a motor vehicle for the purpose of rendering 
it usable by a disabled person; or insulin, urine testing 
materials, and syringes and needles used by diabetics.
    (d) Nothing in this Section shall be construed to authorize 
the
district to impose a tax upon the privilege of engaging in 
any business
that under the Constitution of the United States 
may not be made the
subject of taxation by the State.
    (e) The certificate of registration that is issued by the 
Department to a retailer under the Retailers' Occupation Tax 
Act or a serviceman under the Service Occupation Tax Act 
permits the retailer or serviceman to engage in a business that 
is taxable without registering separately with the Department 
under an ordinance or resolution under this Section.
    (f) The Department shall immediately pay over to the State 
Treasurer, ex officio, as trustee, all taxes and penalties 
collected under this Section to be deposited into the Flood 
Prevention Occupation Tax Fund, which shall be an 
unappropriated trust fund held outside the State treasury.
    On or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to the counties from which 
retailers or servicemen have paid taxes or penalties to the 
Department during the second preceding calendar month. The 
amount to be paid to each county is equal to the amount (not 
including credit memoranda) collected from the county under 
this Section during the second preceding calendar month by the 
Department, (i) less 2% of that amount, which shall be 
deposited into the Tax Compliance and Administration Fund and 
shall be used by the Department in administering and enforcing 
the provisions of this Section on behalf of the county, (ii) 
plus an amount that the Department determines is necessary to 
offset any amounts that were erroneously paid to a different 
taxing body; (iii) less an amount equal to the amount of 
refunds made during the second preceding calendar month by the 
Department on behalf of the county; and (iv) less any amount 
that the Department determines is necessary to offset any 
amounts that were payable to a different taxing body but were 
erroneously paid to the county. When certifying the amount of a 
monthly disbursement to a county under this Section, the 
Department shall increase or decrease the amounts by an amount 
necessary to offset any miscalculation of previous 
disbursements within the previous 6 months from the time a 
miscalculation is discovered.
    Within 10 days after receipt by the Comptroller from the 
Department of the disbursement certification to the counties 
provided for in this Section, the Comptroller shall cause the 
orders to be drawn for the respective amounts in accordance 
with directions contained in the certification.
    If the Department determines that a refund should be made 
under this Section to a claimant instead of issuing a credit 
memorandum, then the Department shall notify the Comptroller, 
who shall cause the order to be drawn for the amount specified 
and to the person named in the notification from the 
Department. The refund shall be paid by the Treasurer out of 
the Flood Prevention Occupation Tax Fund.
    (g) If a county imposes a tax under this Section, then the 
county board shall, by ordinance, discontinue the tax upon the 
payment of all indebtedness of the flood prevention district. 
The tax shall not be discontinued until all indebtedness of the 
District has been paid. 
    (h) Any ordinance imposing the tax under this Section, or 
any ordinance that discontinues the tax, must be certified by 
the county clerk and filed with the Illinois Department of 
Revenue either (i) on or before the first day of April, 
whereupon the Department shall proceed to administer and 
enforce the tax or change in the rate as of the first day of 
July next following the filing; or (ii) on or before the first 
day of October, whereupon the Department shall proceed to 
administer and enforce the tax or change in the rate as of the 
first day of January next following the filing.
    (j) County Flood Prevention Occupation Tax Fund. All 
proceeds received by a county from a tax distribution under 
this Section must be maintained in a special fund known as the 
[name of county] flood prevention occupation tax fund. The 
county shall, at the direction of the flood prevention 
district, use moneys in the fund to pay the costs of providing 
emergency levee repair and flood prevention and to pay bonds, 
notes, and other evidences of indebtedness issued under this 
Act. 
    (k) This Section may be cited as the Flood Prevention 
Occupation Tax Law.

(Source: P.A. 96-939, eff. 6-24-10; 97-188, eff. 7-22-11.)

 
    Section 35. The Metro-East Park and Recreation District Act 
is amended  by changing Section 30 as follows:
 



    (70 ILCS 1605/30)


    Sec. 30. Taxes. 

    (a) The board shall impose a
tax upon all persons engaged 
in the business of selling tangible personal
property, other 
than personal property titled or registered with an agency of

this State's government,
at retail in the District on the gross 
receipts from the
sales made in the course of business.
This 
tax
shall be imposed only at the rate of one-tenth of one per 
cent.

    This additional tax may not be imposed on the sales of food 
for human
consumption that is to be consumed off the premises 
where it is sold (other
than alcoholic beverages, soft drinks, 
and food which has been prepared for
immediate consumption) and 
prescription and non-prescription medicines, drugs,
medical 
appliances, and insulin, urine testing materials, syringes, 
and needles
used by diabetics.
The tax imposed by the Board 
under this Section and
all civil penalties that may be assessed 
as an incident of the tax shall be
collected and enforced by 
the Department of Revenue.  The certificate
of registration that 
is issued by the Department to a retailer under the
Retailers' 
Occupation Tax Act shall permit the retailer to engage in a 
business
that is taxable without registering separately with 
the Department under an
ordinance or resolution under this 
Section.  The Department has full
power to administer and 
enforce this Section, to collect all taxes and
penalties due 
under this Section, to dispose of taxes and penalties so

collected in the manner provided in this Section, and to 
determine
all rights to credit memoranda arising on account of 
the erroneous payment of
a tax or penalty under this Section.  
In the administration of and compliance
with this Section, the 
Department and persons who are subject to this Section
shall 
(i) have the same rights, remedies, privileges, immunities, 
powers, and
duties, (ii) be subject to the same conditions, 
restrictions, limitations,
penalties, and definitions of 
terms, and (iii) employ the same modes of
procedure as are 
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 
1n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained 
in those Sections
other than the
State rate of tax), 2-12, 2-15 
through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to

transaction returns and quarter monthly payments), 4, 5, 5a, 
5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 
7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation 
Tax Act and the Uniform Penalty and
Interest Act as if those 
provisions were set forth in this Section.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
sellers' tax liability by
separately stating the tax as an 
additional charge, which charge may be stated
in combination, 
in a single amount, with State tax which sellers are required

to collect under the Use Tax Act, pursuant to such bracketed 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the
State Metro-East Park and Recreation 
District Fund.

    (b) If a tax has been imposed under subsection (a), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the District, in
the business
of 
making sales of service, who, as an incident to making those 
sales of
service, transfer tangible personal property within 
the District
as an
incident to a sale of service.
This tax may 
not be imposed on sales of food for human consumption that is 
to
be consumed off the premises where it is sold (other than 
alcoholic beverages,
soft drinks, and food prepared for 
immediate consumption) and prescription and
non-prescription 
medicines, drugs, medical appliances, and insulin, urine

testing materials, syringes, and needles used by diabetics.
The 
tax imposed under this subsection and all civil penalties that 
may be
assessed as an incident thereof shall be collected and 
enforced by the
Department of Revenue. The Department has
full 
power to
administer and enforce this subsection; to collect all 
taxes and penalties
due hereunder; to dispose of taxes and 
penalties so collected in the manner
hereinafter provided; and 
to determine all rights to credit memoranda
arising on account 
of the erroneous payment of tax or penalty hereunder.
In the 
administration of, and compliance with this subsection, the

Department and persons who are subject to this paragraph shall 
(i) have the
same rights, remedies, privileges, immunities, 
powers, and duties, (ii) be
subject to the same conditions, 
restrictions, limitations, penalties,
exclusions, exemptions, 
and definitions of terms, and (iii) employ the same
modes
of 
procedure as are prescribed in Sections 2 (except that the

reference to State in the definition of supplier maintaining a 
place of
business in this State shall mean the District), 2a, 
2b, 2c, 3 through
3-50 (in respect to all provisions therein 
other than the State rate of
tax), 4 (except that the reference 
to the State shall be to the District),
5, 7, 8 (except that 
the jurisdiction to which the tax shall be a debt to
the extent 
indicated in that Section 8 shall be the District), 9 (except 
as
to the disposition of taxes and penalties collected), 10, 
11, 12 (except the
reference therein to Section 2b of the

Retailers' Occupation Tax Act), 13 (except that any reference 
to the State
shall mean the District), Sections 15, 16,
17, 18, 
19 and 20 of the Service Occupation Tax Act and
the Uniform 
Penalty and Interest Act, as fully as if those provisions were

set forth herein.

    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the
State Metro-East Park and Recreation 
District Fund.

    Nothing in this subsection shall be construed to authorize 
the board
to impose a tax upon the privilege of engaging in any 
business which under
the Constitution of the United States may 
not be made the subject of taxation
by the State.

    (c) The Department shall immediately pay over to the State 
Treasurer, ex
officio,
as trustee, all taxes and penalties 
collected under this Section to be
deposited into the
State 
Metro-East Park and Recreation District Fund, which
shall be an 
unappropriated trust fund held outside of the State treasury.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district. The Department shall make this 
certification only if the Metro East Park and Recreation 
District imposes a tax on real property as provided in the 
definition of "local sales taxes" under the Innovation 
Development and Economy Act. 
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money
pursuant to Section 35 of 
this Act to the District from which retailers have
paid
taxes 
or penalties to the Department during the second preceding

calendar month.  The amount to be paid to the District shall be 
the amount (not
including credit memoranda) collected under 
this Section during the second
preceding
calendar month by the 
Department plus an amount the Department determines is

necessary to offset any amounts that were erroneously paid to a 
different
taxing body, and not including (i) an amount equal to 
the amount of refunds
made
during the second preceding calendar 
month by the Department on behalf of
the District, (ii) any 
amount that the Department determines is
necessary to offset 
any amounts that were payable to a different taxing body
but 
were erroneously paid to the District, and (iii) any amounts 
that are transferred to the STAR Bonds Revenue Fund.  Within 10 
days after receipt by the
Comptroller of the disbursement 
certification to the District provided for in
this Section to 
be given to the Comptroller by the Department, the Comptroller

shall cause the orders to be drawn for the respective amounts 
in accordance
with directions contained in the certification.

    (d) For the purpose of determining
whether a tax authorized 
under this Section is
applicable, a retail sale by a producer 
of coal or another mineral mined in
Illinois is a sale at 
retail at the place where the coal or other mineral mined
in 
Illinois is extracted from the earth.  This paragraph does not 
apply to coal
or another mineral when it is delivered or 
shipped by the seller to the
purchaser
at a point outside 
Illinois so that the sale is exempt under the United States

Constitution as a sale in interstate or foreign commerce.

    (e) Nothing in this Section shall be construed to authorize 
the board to
impose a
tax upon the privilege of engaging in any 
business that under the Constitution
of the United States may 
not be made the subject of taxation by this State.

    (f) An ordinance imposing a tax under this Section or an 
ordinance extending
the
imposition of a tax to an additional 
county or counties
shall be certified
by the
board and filed 
with the Department of Revenue
either (i) on or
before the 
first day of April, whereupon the Department shall proceed to

administer and enforce the tax as of the first day of July next 
following
the filing; or (ii)
on or before the first day of 
October, whereupon the
Department shall proceed to administer 
and enforce the tax as of the first
day of January next 
following the filing.

    (g) When certifying the amount of a monthly disbursement to 
the District
under
this
Section, the Department shall increase 
or decrease the amounts by an amount
necessary to offset any 
misallocation of previous disbursements.  The offset
amount 
shall be the amount erroneously disbursed within the previous 6 
months
from the time a misallocation is discovered.

(Source: P.A. 98-1098, eff. 8-26-14.)

 
    Section 40. The Local Mass Transit District Act is amended  
by changing Section 5.01 as follows:
 


    (70 ILCS 3610/5.01)
  (from Ch. 111 2/3, par. 355.01)



    Sec. 5.01. Metro East Mass Transit District; use and 
occupation taxes. 

    (a) The Board of Trustees of any Metro East Mass Transit

District may, by ordinance adopted with the concurrence of 
two-thirds of
the then trustees, impose throughout the District 
any or all of the taxes and
fees provided in this Section.  All 
taxes and fees imposed under this Section
shall be used only 
for public mass transportation systems, and the amount used
to 
provide mass transit service to unserved areas of the District 
shall be in
the same proportion to the total proceeds as the 
number of persons residing in
the unserved areas is to the 
total population of the District.  Except as
otherwise provided 
in this Act, taxes imposed under
this Section and civil 
penalties imposed incident thereto shall be
collected and 
enforced by the State Department of Revenue.
The Department 
shall have the power to administer and enforce the taxes
and to 
determine all rights for refunds for erroneous payments of the 
taxes.

    (b) The Board may impose a Metro East Mass Transit District 
Retailers'
Occupation Tax upon all persons engaged in the 
business of selling tangible
personal property at retail in the 
district at a rate of 1/4 of 1%, or as
authorized under 
subsection (d-5) of this Section, of the
gross receipts from 
the sales made in the course of such business within
the 
district.  The tax imposed under this Section and all civil

penalties that may be assessed as an incident thereof shall be 
collected
and enforced by the State Department of Revenue.  The 
Department shall have
full power to administer and enforce this 
Section; to collect all taxes
and penalties so collected in the 
manner hereinafter provided; and to determine
all rights to 
credit memoranda arising on account of the erroneous payment
of 
tax or penalty hereunder.  In the administration of, and 
compliance with,
this Section, the Department and persons who 
are subject to this Section
shall have the same rights, 
remedies, privileges, immunities, powers and
duties, and be 
subject to the same conditions, restrictions, limitations,

penalties, exclusions, exemptions and definitions of terms and 
employ
the same modes of procedure, as are prescribed in 
Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 
(in respect to all provisions
therein other than the State rate 
of tax), 2c, 3 (except as to the
disposition of taxes and 
penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of

the Retailers' Occupation Tax Act and Section 3-7 of the 
Uniform Penalty
and Interest Act, as fully as if those 
provisions were set forth herein.

    Persons subject to any tax imposed under the Section may 
reimburse
themselves for their seller's tax liability 
hereunder by separately stating
the tax as an additional 
charge, which charge may be stated in combination,
in a single 
amount, with State taxes that sellers are required to collect

under the Use Tax Act, in accordance with such bracket 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the Metro East Mass Transit District tax fund 
established under
paragraph (h)
 of this Section.

    If a tax is imposed under this subsection (b), a tax shall 
also be
imposed under subsections (c) and (d) of this Section.

    For the purpose of determining whether a tax authorized 
under this Section
is applicable, a retail sale, by a producer 
of coal or other mineral mined
in Illinois, is a sale at retail 
at the place where the coal or other mineral
mined in Illinois 
is extracted from the earth.  This paragraph does not
apply to 
coal or other mineral when it is delivered or shipped by the 
seller
to the purchaser at a point outside Illinois so that the 
sale is exempt
under the Federal Constitution as a sale in 
interstate or foreign commerce.

    No tax shall be imposed or collected under this subsection 
on the sale of a motor vehicle in this State to a resident of 
another state if that motor vehicle will not be titled in this 
State.

    Nothing in this Section shall be construed to authorize the 
Metro East
Mass Transit District to impose a tax upon the 
privilege of engaging in any
business which under the 
Constitution of the United States may not be made
the subject 
of taxation by this State.

    (c) If a tax has been imposed under subsection (b), a Metro 
East Mass
Transit District Service Occupation Tax shall
also be 
imposed upon all persons engaged, in the district, in the 
business
of making sales of service, who, as an incident to 
making those sales of
service, transfer tangible personal 
property within the District, either in
the form of tangible 
personal property or in the form of real estate as an
incident 
to a sale of service. The tax rate shall be 1/4%, or as 
authorized
under subsection (d-5) of this Section, of the 
selling
price of tangible personal property so transferred 
within the district.
The tax imposed under this paragraph and 
all civil penalties that may be
assessed as an incident thereof 
shall be collected and enforced by the
State Department of 
Revenue. The Department shall have full power to
administer and 
enforce this paragraph; to collect all taxes and penalties
due 
hereunder; to dispose of taxes and penalties so collected in 
the manner
hereinafter provided; and to determine all rights to 
credit memoranda
arising on account of the erroneous payment of 
tax or penalty hereunder.
In the administration of, and 
compliance with this paragraph, the
Department and persons who 
are subject to this paragraph shall have the
same rights, 
remedies, privileges, immunities, powers and duties, and be

subject to the same conditions, restrictions, limitations, 
penalties,
exclusions, exemptions and definitions of terms and 
employ the same modes
of procedure as are prescribed in 
Sections 1a-1, 2 (except that the
reference to State in the 
definition of supplier maintaining a place of
business in this 
State shall mean the Authority), 2a, 3 through
3-50 (in respect 
to all provisions therein other than the State rate of
tax), 4 
(except that the reference to the State shall be to the 
Authority),
5, 7, 8 (except that the jurisdiction to which the 
tax shall be a debt to
the extent indicated in that Section 8 
shall be the District), 9 (except as
to the disposition of 
taxes and penalties collected, and except that
the returned 
merchandise credit for this tax may not be taken against any

State tax), 10, 11, 12 (except the reference therein to Section 
2b of the
Retailers' Occupation Tax Act), 13 (except that any 
reference to the State
shall mean the District), the first 
paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service 
Occupation Tax Act and Section 3-7 of
the Uniform Penalty and 
Interest Act, as fully as if those provisions were
set forth 
herein.

    Persons subject to any tax imposed under the authority 
granted in
this paragraph may reimburse themselves for their 
serviceman's tax liability
hereunder by separately stating the 
tax as an additional charge, which
charge may be stated in 
combination, in a single amount, with State tax
that servicemen 
are authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the Metro East Mass Transit District tax fund 
established under
paragraph (h)
 of this Section.

    Nothing in this paragraph shall be construed to authorize 
the District
to impose a tax upon the privilege of engaging in 
any business which under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (d) If a tax has been imposed under subsection (b), a Metro 
East Mass
Transit District Use Tax shall
also be imposed upon 
the privilege of using, in the district, any item of
tangible 
personal property that is purchased outside the district at

retail from a retailer, and that is titled or registered with 
an agency of
this State's government, at a rate of 1/4%, or as 
authorized under subsection
(d-5) of this Section, of the 
selling price of the
tangible personal property within the 
District, as "selling price" is
defined in the Use Tax Act.  The 
tax shall be collected from persons whose
Illinois address for 
titling or registration purposes is given as being in
the 
District.  The tax shall be collected by the Department of 
Revenue for
the Metro East Mass Transit District.  The tax must 
be paid to the State,
or an exemption determination must be 
obtained from the Department of
Revenue, before the title or 
certificate of registration for the property
may be issued.  The 
tax or proof of exemption may be transmitted to the
Department 
by way of the State agency with which, or the State officer 
with
whom, the tangible personal property must be titled or 
registered if the
Department and the State agency or State 
officer determine that this
procedure will expedite the 
processing of applications for title or
registration.

    The Department shall have full power to administer and 
enforce this
paragraph; to collect all taxes, penalties and 
interest due hereunder; to
dispose of taxes, penalties and 
interest so collected in the manner
hereinafter provided; and 
to determine all rights to credit memoranda or
refunds arising 
on account of the erroneous payment of tax, penalty or
interest 
hereunder. In the administration of, and compliance with, this

paragraph, the Department and persons who are subject to this 
paragraph
shall have the same rights, remedies, privileges, 
immunities, powers and
duties, and be subject to the same 
conditions, restrictions, limitations,
penalties, exclusions, 
exemptions and definitions of terms
and employ the same modes 
of procedure, as are prescribed in Sections 2
(except the 
definition of "retailer maintaining a place of business in this

State"), 3 through 3-80 (except provisions pertaining to the 
State rate
of tax, and except provisions concerning collection 
or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 
19 (except the portions pertaining
to claims by retailers and 
except the last paragraph concerning refunds),
20, 21 and 22 of 
the Use Tax Act and Section 3-7 of the Uniform Penalty
and 
Interest Act, that are not inconsistent with this
paragraph, as 
fully as if those provisions were set forth herein.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named, in the
notification 
from the Department. The refund shall be paid by the State

Treasurer out of the Metro East Mass Transit District tax fund 
established
under paragraph (h)
 of this Section.

    (d-5) (A) The county board of any county participating in 
the Metro
East Mass Transit District may authorize, by 
ordinance, a
referendum on the question of whether the tax 
rates for the
Metro East Mass Transit District Retailers' 
Occupation Tax, the
Metro East Mass Transit District Service 
Occupation Tax, and the
Metro East Mass Transit District Use 
Tax for
the District should be increased from 0.25% to 0.75%.

Upon adopting the ordinance, the county
board shall certify the 
proposition to the proper election officials who shall
submit 
the proposition to the voters of the District at the next 
election,
in accordance with the general election law.

    The proposition shall be in substantially the following 
form:


        Shall the tax rates for the Metro East Mass Transit 
    District Retailers'
Occupation Tax, the Metro East Mass 
    Transit District Service Occupation Tax,
and the Metro East 
    Mass Transit District Use Tax be  increased from 0.25% to

    0.75%?

    (B) Two thousand five hundred electors of any Metro East 
Mass Transit
District may petition the Chief Judge of the 
Circuit Court, or any judge of
that Circuit designated by the 
Chief Judge, in which that District is located
to cause to be 
submitted to a vote of the electors the question whether the 
tax
rates for the Metro East Mass Transit District Retailers' 
Occupation Tax, the
Metro East Mass Transit District Service 
Occupation Tax, and the Metro East
Mass Transit District Use 
Tax for the District should be increased from 0.25%
to 0.75%.

    Upon submission of such petition the court shall set a date 
not less than 10
nor more than 30 days thereafter for a hearing 
on the sufficiency thereof.
Notice of the filing of such 
petition and of such date shall be given in
writing to the 
District and the County Clerk at least 7 days before the date 
of
such hearing.

    If such petition is found sufficient, the court shall enter 
an order to
submit that proposition at the next election, in 
accordance with general
election law.

    The form of the petition shall be in substantially the 
following form: To the
Circuit Court of the County of (name of 
county):


        We, the undersigned electors of the (name of transit 
    district),
respectfully petition your honor to submit to a 
    vote of the electors of (name
of transit district) the 
    following proposition:


        Shall the tax rates for the Metro East Mass Transit 
    District Retailers'
Occupation Tax, the Metro East Mass 


    Transit District Service Occupation Tax,
and the Metro East 
    Mass Transit District Use Tax be increased from 0.25% to

    0.75%?

        Name                Address, with Street and Number.

..............................................................
..............................................................
    (C) The votes shall be recorded as "YES" or "NO". If a 
majority of all
votes
cast on the proposition are for the 
increase in
the tax rates, the Metro East Mass Transit District 
shall begin imposing the
increased rates in the District, and

the Department of Revenue shall begin collecting the increased 
amounts, as
provided under this Section.
An ordinance imposing 
or discontinuing a tax hereunder or effecting a change
in the 
rate thereof shall be adopted and a certified copy thereof 
filed with
the Department on or before the first day of 
October, whereupon the Department
shall proceed to administer 
and enforce this Section as of the first day of
January next 
following the adoption and filing, or on or before the first 
day
of April, whereupon the Department shall proceed to 
administer and enforce this
Section as of the first day of July 
next following the adoption and filing.

    (D) If the voters have approved a referendum under this 
subsection,
before
November 1, 1994, to
increase the tax rate 
under this subsection, the Metro East Mass Transit
District 
Board of Trustees may adopt by a majority vote an ordinance at 
any
time
before January 1, 1995 that excludes from the rate 
increase tangible personal
property that is titled or 
registered with an
agency of this State's government.
The 
ordinance excluding titled or
registered tangible personal 
property from the rate increase must be filed with
the 
Department at least 15 days before its effective date.
At any 
time after adopting an ordinance excluding from the rate 
increase
tangible personal property that is titled or 
registered with an agency of this
State's government, the Metro 
East Mass Transit District Board of Trustees may
adopt an 
ordinance applying the rate increase to that tangible personal

property. The ordinance shall be adopted, and a certified copy 
of that
ordinance shall be filed with the Department, on or 
before October 1, whereupon
the Department shall proceed to 
administer and enforce the rate increase
against tangible 
personal property titled or registered with an agency of this

State's government as of the following January
1.  After 
December 31, 1995, any reimposed rate increase in effect under 
this
subsection shall no longer apply to tangible personal 
property titled or
registered with an agency of this State's 
government.  Beginning January 1,
1996, the Board of Trustees of 
any Metro East Mass Transit
District may never reimpose a 
previously excluded tax rate increase on tangible
personal 
property titled or registered with an agency of this State's

government.
After July 1, 2004, if the voters have approved a 
referendum under this
subsection to increase the tax rate under 
this subsection, the Metro East Mass
Transit District Board of 
Trustees may adopt by a majority vote an ordinance
that 
excludes from the rate increase tangible personal property that 
is titled
or registered with an agency of this State's 
government. The ordinance excluding titled or registered 
tangible personal property from the rate increase shall be

adopted, and a certified copy of that ordinance shall be filed 
with the
Department on or before October 1, whereupon the 
Department shall administer and enforce this exclusion from the 
rate increase as of the
following January 1, or on or before 
April 1, whereupon the Department shall
administer and enforce 
this exclusion from  the rate increase as of the
following July 
1. The Board of Trustees of any Metro East Mass Transit 
District
may never
reimpose a previously excluded tax rate 
increase on tangible personal property
titled or registered 
with an agency of this State's government.

    (d-6) If the Board of Trustees of any Metro East Mass 
Transit District has
imposed a rate increase under subsection 
(d-5) and filed an
ordinance with the Department of Revenue 
excluding titled property from the
higher rate, then that Board 
may, by ordinance adopted with
the concurrence of two-thirds of 
the then trustees, impose throughout the
District a fee.  The 
fee on the excluded property shall not exceed $20 per
retail 
transaction or an
amount
equal to the amount of tax excluded, 
whichever is less, on
tangible personal property that is titled 
or registered with an agency of this
State's government. 
Beginning July 1, 2004, the fee shall apply only to
titled 
property that is subject to either the Metro East Mass Transit 
District
Retailers' Occupation Tax or the Metro East Mass 
Transit District Service
Occupation Tax. No fee shall be 
imposed or collected under this subsection on the sale of a 
motor vehicle in this State to a resident of another state if 
that motor vehicle will not be titled in this State.


    (d-7) Until June 30, 2004, if a fee has been imposed under 
subsection
(d-6), a fee shall also
be imposed upon the 
privilege of using, in the district, any item of tangible

personal property that is titled or registered with any agency 
of this State's
government, in an amount equal to the amount of 
the fee imposed under
subsection (d-6). 

    (d-7.1) Beginning July 1, 2004, any fee imposed by the 
Board of Trustees
of any Metro East Mass Transit District under 
subsection (d-6) and all civil
penalties that may be assessed 
as an incident of the fees shall be collected
and enforced by 
the State Department of Revenue. Reference to "taxes" in this

Section shall be construed to apply to the administration, 
payment, and
remittance of all fees under this Section. For 
purposes of any fee imposed
under subsection (d-6), 4% of the 
fee, penalty, and interest received by the
Department in the 
first 12 months that the fee is collected and enforced by
the 
Department and 2% of the fee, penalty, and interest following 
the first
12 months shall be deposited into the Tax Compliance 
and Administration
Fund and shall be used by the Department, 
subject to appropriation, to cover
the costs of the Department. 
No retailers' discount shall apply to any fee
imposed under 
subsection (d-6).

    (d-8) No item of titled property shall be subject to both

the higher rate approved by referendum, as authorized under 
subsection (d-5),
and any fee imposed under subsection (d-6) or 
(d-7).

    (d-9) (Blank).


    (d-10) (Blank).


    (e) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs (b), (c)
or (d) of 
this Section and no additional registration shall be required 
under
the tax. A certificate issued under the Use Tax Act or 
the Service Use Tax
Act shall be applicable with regard to any 
tax imposed under paragraph (c)
of this Section.

    (f) (Blank).


    (g) Any ordinance imposing or discontinuing any tax under 
this
Section shall be adopted and a certified copy thereof 
filed with the
Department on or before June 1, whereupon the 
Department of Revenue shall
proceed to administer and enforce 
this Section on behalf of the Metro East
Mass Transit District 
as of September 1 next following such
adoption and filing.  
Beginning January 1, 1992, an ordinance or resolution
imposing 
or discontinuing the tax hereunder shall be adopted and a

certified copy thereof filed with the Department on or before 
the first day
of July, whereupon the Department shall proceed 
to administer and enforce
this Section as of the first day of 
October next following such adoption
and filing.  Beginning 
January 1, 1993, except as provided in subsection
(d-5) of this 
Section, an ordinance or resolution imposing
or discontinuing 
the tax hereunder shall be adopted and a certified copy
thereof 
filed with the Department on or before the first day of 
October,
whereupon the Department shall proceed to administer 
and enforce this
Section as of the first day of January next 
following such adoption and
filing,
or, beginning January 1, 
2004, on or before the first day of April, whereupon
the 
Department shall proceed to administer and enforce this Section 
as of the
first day of July next following the adoption and 
filing.

    (h) Except as provided in subsection (d-7.1), the State 
Department of
Revenue shall, upon collecting any taxes as

provided in this Section, pay the taxes over to the State 
Treasurer as
trustee for the District. The taxes shall be held 
in a trust fund outside
the State Treasury. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.  The Department shall make this 
certification only if the local mass transit district imposes a 
tax on real property as provided in the definition of "local 
sales taxes" under the Innovation Development and Economy Act.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on  or before the 25th day of each calendar month, the
State 
Department of Revenue shall prepare and certify to the 
Comptroller of
the State of Illinois the amount to be paid to 
the District, which shall be
the amount (not including credit 
memoranda) collected under this Section during the second 
preceding calendar month by the Department plus an amount the 
Department determines is necessary to offset any amounts that 
were erroneously paid to a different taxing body, and not 
including any amount equal to the amount of refunds made during 
the second preceding calendar month by the Department on behalf 
of the District, and not including any amount that the 
Department determines is necessary to offset any amounts that 
were payable to a different taxing body but were erroneously 
paid to the District, and less any amounts that are transferred 
to the STAR Bonds Revenue Fund. Within 10 days after receipt by

the Comptroller of the certification of the amount to be paid 
to the
District, the Comptroller shall cause an order to be 
drawn for payment
for the amount in accordance with the 
direction in the certification.

(Source: P.A. 98-298, eff. 8-9-13.)

 
    Section 45. The Regional Transportation Authority Act is 
amended  by changing Section 4.03 as follows:
 


    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)


    Sec. 4.03. Taxes. 

    (a) In order to carry out any of the powers or
purposes of 
the Authority, the Board may by ordinance adopted with the

concurrence of 12
 of the then Directors, impose throughout the

metropolitan region any or all of the taxes provided in this 
Section.
Except as otherwise provided in this Act, taxes 
imposed under this
Section and civil penalties imposed incident 
thereto shall be collected
and enforced by the State Department 
of Revenue. The Department shall
have the power to administer 
and enforce the taxes and to determine all
rights for refunds 
for erroneous payments of the taxes. Nothing in this amendatory 
Act of the 95th General Assembly is intended to invalidate any 
taxes currently imposed by the Authority. The increased vote 
requirements to impose a tax shall only apply to actions taken 
after the effective date of this amendatory Act of the 95th 
General Assembly. 

    (b) The Board may impose a public transportation tax upon 
all
persons engaged in the metropolitan region in the business 
of selling at
retail motor fuel for operation of motor vehicles 
upon public highways.  The
tax shall be at a rate not to exceed 
5% of the gross receipts from the sales
of motor fuel in the 
course of the business.  As used in this Act, the term
"motor 
fuel" shall have the same meaning as in the Motor Fuel Tax Law.  
The Board may provide for details of the tax.  The provisions of

any tax shall conform, as closely as may be practicable, to the 
provisions
of the Municipal Retailers Occupation Tax Act, 
including without limitation,
conformity to penalties with 
respect to the tax imposed and as to the powers of
the State 
Department of Revenue to promulgate and enforce rules and 
regulations
relating to the administration and enforcement of 
the provisions of the tax
imposed, except that reference in the 
Act to any municipality shall refer to
the Authority and the 
tax shall be imposed only with regard to receipts from
sales of 
motor fuel in the metropolitan region, at rates as limited by 
this
Section.

    (c) In connection with the tax imposed under paragraph (b) 
of
this Section the Board may impose a tax upon the privilege 
of using in
the metropolitan region motor fuel for the 
operation of a motor vehicle
upon public highways, the tax to 
be at a rate not in excess of the rate
of tax imposed under 
paragraph (b) of this Section.  The Board may
provide for 
details of the tax.

    (d) The Board may impose a motor vehicle parking tax upon 
the
privilege of parking motor vehicles at off-street parking 
facilities in
the metropolitan region at which a fee is 
charged, and may provide for
reasonable classifications in and 
exemptions to the tax, for
administration and enforcement 
thereof and for civil penalties and
refunds thereunder and may 
provide criminal penalties thereunder, the
maximum penalties 
not to exceed the maximum criminal penalties provided
in the 
Retailers' Occupation Tax Act.  The
Authority may collect and 
enforce the tax itself or by contract with
any unit of local 
government.  The State Department of Revenue shall have
no 
responsibility for the collection and enforcement unless the

Department agrees with the Authority to undertake the 
collection and
enforcement.  As used in this paragraph, the term 
"parking facility"
means a parking area or structure having 
parking spaces for more than 2
vehicles at which motor vehicles 
are permitted to park in return for an
hourly, daily, or other 
periodic fee, whether publicly or privately
owned, but does not 
include parking spaces on a public street, the use
of which is 
regulated by parking meters.

    (e) The Board may impose a Regional Transportation 
Authority
Retailers' Occupation Tax upon all persons engaged in 
the business of
selling tangible personal property at retail in 
the metropolitan region.
In Cook County the tax rate shall be 
1.25%
 of the gross receipts from sales
of food for human 
consumption that is to be consumed off the premises
where it is 
sold (other than alcoholic beverages, soft drinks and food
that 
has been prepared for immediate consumption) and prescription 
and
nonprescription medicines, drugs, medical appliances and 
insulin, urine
testing materials, syringes and needles used by 
diabetics, and 1%
 of the
gross receipts from other taxable 
sales made in the course of that business.
In DuPage, Kane, 
Lake, McHenry, and Will Counties, the tax rate shall be 0.75%


of the gross receipts from all taxable sales made in the course 
of that
business.  The tax
imposed under this Section and all 
civil penalties that may be
assessed as an incident thereof 
shall be collected and enforced by the
State Department of 
Revenue.  The Department shall have full power to
administer and 
enforce this Section; to collect all taxes and penalties
so 
collected in the manner hereinafter provided; and to determine 
all
rights to credit memoranda arising on account of the 
erroneous payment
of tax or penalty hereunder.  In the 
administration of, and compliance
with this Section, the 
Department and persons who are subject to this
Section shall 
have the same rights, remedies, privileges, immunities,
powers 
and duties, and be subject to the same conditions, 
restrictions,
limitations, penalties, exclusions, exemptions 
and definitions of terms,
and employ the same modes of 
procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, 
1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions 
therein other than the State rate of tax), 2c, 3 (except as to

the disposition of taxes and penalties collected), 4, 5, 5a, 
5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 
7, 8, 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act 
and Section 3-7 of the
Uniform Penalty and Interest Act, as 
fully as if those
provisions were set forth herein.

    Persons subject to any tax imposed under the authority 
granted
in this Section may reimburse themselves for their 
seller's tax
liability hereunder by separately stating the tax 
as an additional
charge, which charge may be stated in 
combination in a single amount
with State taxes that sellers 
are required to collect under the Use
Tax Act, under any 
bracket schedules the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
warrant to be drawn for the 
amount specified, and to the person named,
in the notification 
from the Department.  The refund shall be paid by
the State 
Treasurer out of the Regional Transportation Authority tax
fund 
established under paragraph (n) of this Section.

    If a tax is imposed under this subsection (e), a tax shall 
also
be imposed under subsections (f) and (g) of this Section.

    For the purpose of determining whether a tax authorized 
under this
Section is applicable, a retail sale by a producer 
of coal or other
mineral mined in Illinois, is a sale at retail 
at the place where the
coal or other mineral mined in Illinois 
is extracted from the earth.
This paragraph does not apply to 
coal or other mineral when it is
delivered or shipped by the 
seller to the purchaser at a point outside
Illinois so that the 
sale is exempt under the Federal Constitution as a
sale in 
interstate or foreign commerce.

    No tax shall be imposed or collected under this subsection 
on the sale of a motor vehicle in this State to a resident of 
another state if that motor vehicle will not be titled in this 
State.

    Nothing in this Section shall be construed to authorize the 
Regional
Transportation Authority to impose a tax upon the 
privilege of engaging
in any business that under the 
Constitution of the United States may
not be made the subject 
of taxation by this State.

    (f) If a tax has been imposed under paragraph (e), a

Regional Transportation Authority Service Occupation
Tax shall

also be imposed upon all persons engaged, in the metropolitan 
region in
the business of making sales of service, who as an 
incident to making the sales
of service, transfer tangible 
personal property within the metropolitan region,
either in the 
form of tangible personal property or in the form of real 
estate
as an incident to a sale of service.  In Cook County, the 
tax rate
shall be:  (1) 1.25%
 of the serviceman's cost price of 
food prepared for
immediate consumption and transferred 
incident to a sale of service subject
to the service occupation 
tax by an entity licensed under the Hospital
Licensing Act, the 
Nursing Home Care Act, the Specialized Mental Health 
Rehabilitation Act of 2013, or the ID/DD Community Care Act 
that is located in the metropolitan
region; (2) 1.25%
 of the 
selling price of food for human consumption that is to
be 
consumed off the premises where it is sold (other than 
alcoholic
beverages, soft drinks and food that has been 
prepared for immediate
consumption) and prescription and 
nonprescription medicines, drugs, medical
appliances and 
insulin, urine testing materials, syringes and needles used
by 
diabetics; and (3) 1%
 of the selling price from other taxable 
sales of
tangible personal property transferred.  In DuPage, 
Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
 
of the selling price
of all tangible personal property 
transferred.

    The tax imposed under this paragraph and all civil

penalties that may be assessed as an incident thereof shall be 
collected
and enforced by the State Department of Revenue.  The 
Department shall
have full power to administer and enforce this 
paragraph; to collect all
taxes and penalties due hereunder; to 
dispose of taxes and penalties
collected in the manner 
hereinafter provided; and to determine all
rights to credit 
memoranda arising on account of the erroneous payment
of tax or 
penalty hereunder.  In the administration of and compliance
with 
this paragraph, the Department and persons who are subject to 
this
paragraph shall have the same rights, remedies, 
privileges, immunities,
powers and duties, and be subject to 
the same conditions, restrictions,
limitations, penalties, 
exclusions, exemptions and definitions of terms,
and employ the 
same modes of procedure, as are prescribed in Sections 1a-1, 2,

2a, 3 through 3-50 (in respect to all provisions therein other 
than the
State rate of tax), 4 (except that the reference to 
the State shall be to
the Authority), 5, 7, 8 (except that the 
jurisdiction to which the tax
shall be a debt to the extent 
indicated in that Section 8 shall be the
Authority), 9 (except 
as to the disposition of taxes and penalties
collected, and 
except that the returned merchandise credit for this tax may

not be taken against any State tax), 10, 11, 12 (except the 
reference
therein to Section 2b of the Retailers' Occupation 
Tax Act), 13 (except
that any reference to the State shall mean 
the Authority), the first
paragraph of Section 15, 16, 17, 18, 
19 and 20 of the Service
Occupation Tax Act and Section 3-7 of 
the Uniform Penalty and Interest
Act, as fully as if those 
provisions were set forth herein.

    Persons subject to any tax imposed under the authority 
granted
in this paragraph may reimburse themselves for their 
serviceman's tax
liability hereunder by separately stating the 
tax as an additional
charge, that charge may be stated in 
combination in a single amount
with State tax that servicemen 
are authorized to collect under the
Service Use Tax Act, under 
any bracket schedules the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this paragraph to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
warrant to be drawn for the 
amount specified, and to the person named
in the notification 
from the Department.  The refund shall be paid by
the State 
Treasurer out of the Regional Transportation Authority tax
fund 
established under paragraph (n) of this Section.

    Nothing in this paragraph shall be construed to authorize 
the
Authority to impose a tax upon the privilege of engaging in 
any business
that under the Constitution of the United States 
may not be made the
subject of taxation by the State.

    (g) If a tax has been imposed under paragraph (e), a tax 
shall
also be imposed upon the privilege of using in the 
metropolitan region,
any item of tangible personal property 
that is purchased outside the
metropolitan region at retail 
from a retailer, and that is titled or
registered with an 
agency of this State's government.  In Cook County the
tax rate 
shall be 1%
 of the selling price of the tangible personal 
property,
as "selling price" is defined in the Use Tax Act.  In 
DuPage, Kane, Lake,
McHenry and Will counties the tax rate 
shall be 0.75%
 of the selling price of
the tangible personal 
property, as "selling price" is defined in the
Use Tax Act.  The 
tax shall be collected from persons whose Illinois
address for 
titling or registration purposes is given as being in the

metropolitan region. The tax shall be collected by the 
Department of
Revenue for the Regional Transportation 
Authority.  The tax must be paid
to the State, or an exemption 
determination must be obtained from the
Department of Revenue, 
before the title or certificate of registration for
the 
property may be issued. The tax or proof of exemption may be

transmitted to the Department by way of the State agency with 
which, or the
State officer with whom, the tangible personal 
property must be titled or
registered if the Department and the 
State agency or State officer
determine that this procedure 
will expedite the processing of applications
for title or 
registration.

    The Department shall have full power to administer and 
enforce this
paragraph; to collect all taxes, penalties and 
interest due hereunder;
to dispose of taxes, penalties and 
interest collected in the manner
hereinafter provided; and to 
determine all rights to credit memoranda or
refunds arising on 
account of the erroneous payment of tax, penalty or
interest 
hereunder. In the administration of and compliance with this

paragraph, the Department and persons who are subject to this 
paragraph
shall have the same rights, remedies, privileges, 
immunities, powers and
duties, and be subject to the same 
conditions, restrictions,
limitations, penalties, exclusions, 
exemptions and definitions of terms
and employ the same modes 
of procedure, as are prescribed in Sections 2
(except the 
definition of "retailer maintaining a place of business in this

State"), 3 through 3-80 (except provisions pertaining to the 
State rate
of tax, and except provisions concerning collection 
or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 
19 (except the portions pertaining
to claims by retailers and 
except the last paragraph concerning refunds),
20, 21 and 22 of 
the Use Tax Act, and are not inconsistent with this
paragraph, 
as fully as if those provisions were set forth herein.

    Whenever the Department determines that a refund should be 
made under
this paragraph to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named in the
notification 
from the Department. The refund shall be paid by the State

Treasurer out of the Regional Transportation Authority tax fund

established under paragraph (n) of this Section.

    (h) The Authority may impose a replacement vehicle tax of 
$50 on any
passenger car as defined in Section 1-157 of the 
Illinois Vehicle Code
purchased within the metropolitan region 
by or on behalf of an
insurance company to replace a passenger 
car of
an insured person in settlement of a total loss claim. 
The tax imposed
may not become effective before the first day 
of the month following the
passage of the ordinance imposing 
the tax and receipt of a certified copy
of the ordinance by the 
Department of Revenue.  The Department of Revenue
shall collect 
the tax for the Authority in accordance with Sections 3-2002

and 3-2003 of the Illinois Vehicle Code.

    The Department shall immediately pay over to the State 
Treasurer,
ex officio, as trustee, all taxes collected 
hereunder.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to the Authority. The 
amount to be paid to the Authority shall be
the amount 
collected hereunder during the second preceding calendar month

by the Department, less any amount determined by the Department 
to be
necessary for the payment of refunds, and less any 
amounts that are transferred to the STAR Bonds Revenue Fund.  
Within 10 days after receipt by the
Comptroller of the 
disbursement certification to the Authority provided
for in 
this Section to be given to the Comptroller by the Department, 
the
Comptroller shall cause the orders to be drawn for that 
amount in
accordance with the directions contained in the 
certification.

    (i) The Board may not impose any other taxes except as it 
may from
time to time be authorized by law to impose.

    (j) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs
(b), (e), (f) or 
(g) of this Section and no additional registration
shall be 
required under the tax.  A certificate issued under the
Use Tax 
Act or the Service Use Tax Act shall be applicable with regard 
to
any tax imposed under paragraph (c) of this Section.

    (k) The provisions of any tax imposed under paragraph (c) 
of
this Section shall conform as closely as may be practicable 
to the
provisions of the Use Tax Act, including
without 
limitation conformity as to penalties with respect to the tax

imposed and as to the powers of the State Department of Revenue 
to
promulgate and enforce rules and regulations relating to the

administration and enforcement of the provisions of the tax 
imposed.
The taxes shall be imposed only on use within the 
metropolitan region
and at rates as provided in the paragraph.

    (l) The Board in imposing any tax as provided in paragraphs 
(b)
and (c) of this Section, shall, after seeking the advice of 
the State
Department of Revenue, provide means for retailers, 
users or purchasers
of motor fuel for purposes other than those 
with regard to which the
taxes may be imposed as provided in 
those paragraphs to receive refunds
of taxes improperly paid, 
which provisions may be at variance with the
refund provisions 
as applicable under the Municipal Retailers
Occupation Tax Act.  
The State Department of Revenue may provide for
certificates of 
registration for users or purchasers of motor fuel for purposes

other than those with regard to which taxes may be imposed as 
provided in
paragraphs (b) and (c) of this Section to 
facilitate the reporting and
nontaxability of the exempt sales 
or uses.

    (m) Any ordinance imposing or discontinuing any tax under 
this Section shall
be adopted and a certified copy thereof 
filed with the Department on or before
June 1, whereupon the 
Department of Revenue shall proceed to administer and
enforce 
this Section on behalf of the Regional Transportation Authority 
as of
September 1 next following such adoption and filing.

Beginning January 1, 1992, an ordinance or resolution imposing 
or
discontinuing the tax hereunder shall be adopted and a 
certified copy
thereof filed with the Department on or before 
the first day of July,
whereupon the Department shall proceed 
to administer and enforce this
Section as of the first day of 
October next following such adoption and
filing.  Beginning 
January 1, 1993, an ordinance or resolution imposing, 
increasing, decreasing, or
discontinuing the tax hereunder 
shall be adopted and a certified copy
thereof filed with the 
Department,
whereupon the Department shall proceed to 
administer and enforce this
Section as of the first day of the 
first month to occur not less than 60 days
 following such 
adoption and filing. Any ordinance or resolution of the 
Authority imposing a tax under this Section and in effect on 
August 1, 2007 shall remain in full force and effect and shall 
be administered by the Department of Revenue under the terms 
and conditions and rates of tax established by such ordinance 
or resolution until the Department begins administering and 
enforcing an increased tax under this Section as authorized by 
this amendatory Act of the 95th General Assembly.  The tax rates 
authorized by this amendatory Act of the 95th General Assembly 
are effective only if imposed by ordinance of the Authority.


    (n) The State Department of Revenue shall, upon collecting 
any taxes
as provided in this Section, pay the taxes over to 
the State Treasurer
as trustee for the Authority.  The taxes 
shall be held in a trust fund
outside the State Treasury.  On or 
before the 25th day of each calendar
month, the State 
Department of Revenue shall prepare and certify to the

Comptroller of the State of Illinois and
 to the Authority (i) 
the
amount of taxes collected in each County other than Cook 
County in the
metropolitan region, (ii)
 the amount of taxes 
collected within the City
of Chicago,
 and (iii) the amount 
collected in that portion
of Cook County outside of Chicago, 
each amount less the amount necessary for the payment
of 
refunds to taxpayers located in those areas described in items 
(i), (ii), and (iii).
Within 10 days after receipt by the 
Comptroller of the certification of
the amounts, the 
Comptroller shall cause an
order to be drawn for the payment of 
two-thirds of the amounts certified in item (i) of this 
subsection to the Authority and one-third of the amounts 
certified in item (i) of this subsection to the respective 
counties other than Cook County and the amount certified in 
items (ii) and (iii) of this subsection to the Authority.

    In addition to the disbursement required by the preceding 
paragraph, an
allocation shall be made in July 1991 and each 
year thereafter to the
Regional Transportation Authority.  The 
allocation shall be made in an
amount equal to the average 
monthly distribution during the preceding
calendar year 
(excluding the 2 months of lowest receipts) and the
allocation 
shall include the amount of average monthly distribution from

the Regional Transportation Authority Occupation and Use Tax 
Replacement
Fund.  The distribution made in July 1992 and each 
year thereafter under
this paragraph and the preceding 
paragraph shall be reduced by the amount
allocated and 
disbursed under this paragraph in the preceding calendar
year.  
The Department of Revenue shall prepare and certify to the

Comptroller for disbursement the allocations made in 
accordance with this
paragraph.

    (o) Failure to adopt a budget ordinance or otherwise to 
comply with
Section 4.01 of this Act or to adopt a Five-year 
Capital Program or otherwise to
comply with paragraph (b) of 
Section 2.01 of this Act shall not affect
the validity of any 
tax imposed by the Authority otherwise in conformity
with law.

    (p) At no time shall a public transportation tax or motor 
vehicle
parking tax authorized under paragraphs (b), (c) and 
(d) of this Section
be in effect at the same time as any 
retailers' occupation, use or
service occupation tax 
authorized under paragraphs (e), (f) and (g) of
this Section is 
in effect.

    Any taxes imposed under the authority provided in 
paragraphs (b), (c)
and (d) shall remain in effect only until 
the time as any tax
authorized by paragraphs (e), (f) or (g) of 
this Section are imposed and
becomes effective. Once any tax 
authorized by paragraphs (e), (f) or (g)
is imposed the Board 
may not reimpose taxes as authorized in paragraphs
(b), (c) and 
(d) of the Section unless any tax authorized by
paragraphs (e), 
(f) or (g) of this Section becomes ineffective by means
other 
than an ordinance of the Board.

    (q) Any existing rights, remedies and obligations 
(including
enforcement by the Regional Transportation 
Authority) arising under any
tax imposed under paragraphs (b), 
(c) or (d) of this Section shall not
be affected by the 
imposition of a tax under paragraphs (e), (f) or (g)
of this 
Section.

(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-813, 
eff. 7-13-12; 98-104, eff. 7-22-13.)

 
    Section 50. The Water Commission Act of 1985 is amended  by 
changing Section 4 as follows:
 



    (70 ILCS 3720/4)  (from Ch. 111 2/3, par. 254)


    Sec. 4. Taxes.
    (a) The board of commissioners of any county water 
commission
may, by ordinance, impose throughout the territory 
of the commission any or
all of the taxes provided in this 
Section for its corporate purposes.
However, no county water 
commission may impose any such tax unless the
commission 
certifies the proposition of imposing the tax to the proper

election officials, who shall submit the proposition to the 
voters residing
in the territory at an election in accordance 
with the general election
law, and the proposition has been 
approved by a majority of those voting on
the proposition.

    The proposition shall be in the form provided in Section 5 
or shall be
substantially in the following form:

-------------------------------------------------------------

    Shall the (insert corporate

name of county water commission)           YES

impose (state type of tax or         ------------------------

taxes to be imposed) at the                NO

rate of 1/4%?

-------------------------------------------------------------

    Taxes imposed under this Section and civil penalties 
imposed
incident thereto shall be collected and enforced by the 
State Department of
Revenue. The Department shall have the 
power to administer and enforce the
taxes and to determine all 
rights for refunds for erroneous payments of
the taxes.

    (b) The board of commissioners may impose a County Water 
Commission
Retailers' Occupation Tax upon all persons engaged 
in the business of
selling tangible personal property at retail 
in the territory of the
commission at a rate of 1/4% of the 
gross receipts from the sales made in
the course of such 
business within the territory.  The tax imposed under
this 
paragraph and all civil penalties that may be assessed as an 
incident
thereof shall be collected and enforced by the State 
Department of Revenue.
The Department shall have full power to 
administer and enforce this
paragraph; to collect all taxes and 
penalties due hereunder; to dispose of
taxes and penalties so 
collected in the manner hereinafter provided; and to
determine 
all rights to credit memoranda arising on account of the

erroneous payment of tax or penalty hereunder.  In the 
administration of,
and compliance with, this paragraph, the 
Department and persons who are
subject to this paragraph shall 
have the same rights, remedies, privileges,
immunities, powers 
and duties, and be subject to the same conditions,

restrictions, limitations, penalties, exclusions, exemptions 
and
definitions of terms, and employ the same modes of 
procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, 
1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions 
therein other than the State rate of tax
except that food for 
human consumption that is to be consumed off the
premises where 
it is sold (other than alcoholic beverages, soft drinks, and

food that has been prepared for immediate consumption) and 
prescription
and nonprescription medicine, drugs, medical 
appliances and insulin, urine
testing materials, syringes, and 
needles used by diabetics, for human use,
shall not be subject 
to tax hereunder), 2c, 3 (except as to the disposition
of taxes 
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,

5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of

the Retailers' Occupation Tax Act and Section 3-7 of the 
Uniform Penalty
and Interest Act, as fully as if those 
provisions were set forth herein.

    Persons subject to any tax imposed under the authority 
granted in this
paragraph may reimburse themselves for their 
seller's tax liability
hereunder by separately stating the tax 
as an additional charge, which
charge may be stated in 
combination, in a single amount, with State taxes
that sellers 
are required to collect under the Use Tax Act and under

subsection (e) of Section 4.03 of the Regional Transportation 
Authority
Act, in accordance with such bracket schedules as the 
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of a county water commission tax fund established 
under paragraph (g) of
this Section.

    For the purpose of determining whether a tax authorized 
under this paragraph
is applicable, a retail sale by a producer 
of coal or other mineral mined
in Illinois is a sale at retail 
at the place where the coal or other mineral
mined in Illinois 
is extracted from the earth.  This paragraph does not
apply to 
coal or other mineral when it is delivered or shipped by the 
seller
to the purchaser at a point outside Illinois so that the 
sale is exempt
under the Federal Constitution as a sale in 
interstate or foreign commerce.

    If a tax is imposed under this subsection (b) a tax shall 
also be
imposed under subsections (c) and (d) of this Section.

    No tax shall be imposed or collected under this subsection 
on the sale of a motor vehicle in this State to a resident of 
another state if that motor vehicle will not be titled in this 
State.

    Nothing in this paragraph shall be construed to authorize a 
county water
commission to impose a tax upon the privilege of 
engaging in any
business which under the Constitution of the 
United States may not be made
the subject of taxation by this 
State.

    (c) If a tax has been imposed under subsection (b), a

County Water Commission Service Occupation
Tax shall
also be 
imposed upon all persons engaged, in the territory of the

commission, in the business of making sales of service, who, as 
an
incident to making the sales of service, transfer tangible 
personal
property within the territory. The tax rate shall be 
1/4% of the selling
price of tangible personal property so 
transferred within the territory.
The tax imposed under this 
paragraph and all civil penalties that may be
assessed as an 
incident thereof shall be collected and enforced by the
State 
Department of Revenue. The Department shall have full power to

administer and enforce this paragraph; to collect all taxes and 
penalties
due hereunder; to dispose of taxes and penalties so 
collected in the manner
hereinafter provided; and to determine 
all rights to credit memoranda
arising on account of the 
erroneous payment of tax or penalty hereunder.
In the 
administration of, and compliance with, this paragraph, the

Department and persons who are subject to this paragraph shall 
have the
same rights, remedies, privileges, immunities, powers 
and duties, and be
subject to the same conditions, 
restrictions, limitations, penalties,
exclusions, exemptions 
and definitions of terms, and employ the same modes
of 
procedure, as are prescribed in Sections 1a-1, 2 (except that 
the
reference to State in the definition of supplier 
maintaining a place of
business in this State shall mean the 
territory of the commission), 2a, 3
through 3-50 (in respect to 
all provisions therein other than the State
rate of tax except 
that food for human consumption that is to be consumed
off the 
premises where it is sold (other than alcoholic beverages, soft

drinks, and food that has been prepared for immediate 
consumption) and
prescription and nonprescription medicines, 
drugs, medical appliances and
insulin, urine testing 
materials, syringes, and needles used by diabetics,
for human 
use, shall not be subject to tax hereunder), 4 (except that the

reference to the State shall be to the territory of the 
commission), 5, 7,
8 (except that the jurisdiction to which the 
tax shall be a debt to the
extent indicated in that Section 8 
shall be the commission), 9 (except as
to the disposition of 
taxes and penalties collected and except that the
returned 
merchandise credit for this tax may not be taken against any 
State
tax), 10, 11, 12 (except the reference therein to Section 
2b of the
Retailers' Occupation Tax Act), 13 (except that any 
reference to the State
shall mean the territory of the 
commission), the first paragraph of Section
15, 15.5, 16, 17, 
18, 19 and 20 of the Service Occupation Tax Act as fully
as if 
those provisions were set forth herein.

    Persons subject to any tax imposed under the authority 
granted in
this paragraph may reimburse themselves for their 
serviceman's tax liability
hereunder by separately stating the 
tax as an additional charge, which
charge may be stated in 
combination, in a single amount, with State tax
that servicemen 
are authorized to collect under the Service Use Tax Act,
and 
any tax for which servicemen may be liable under subsection (f) 
of
Sec. 4.03 of the Regional Transportation Authority Act, in 
accordance
with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification 
from
the Department.  The refund shall be paid by the State 
Treasurer out of a
county water commission tax fund established 
under paragraph (g) of this
Section.

    Nothing in this paragraph shall be construed to authorize a 
county water
commission to impose a tax upon the privilege of 
engaging in any business
which under the Constitution of the 
United States may not be made the
subject of taxation by the 
State.

    (d) If a tax has been imposed under subsection (b), a tax 
shall
also imposed upon the privilege of using, in the 
territory of the
commission, any item of tangible personal 
property that is purchased
outside the territory at retail from 
a retailer, and that is titled or
registered with an agency of 
this State's government, at a rate of 1/4% of
the selling price 
of the tangible personal property within the territory,
as 
"selling price" is defined in the Use Tax Act. The tax shall be 
collected
from persons whose Illinois address for titling or 
registration purposes
is given as being in the territory.  The 
tax shall be collected by the
Department of Revenue for a 
county water commission.  The tax must be paid
to the State, or 
an exemption determination must be obtained from the
Department 
of Revenue, before the title or certificate of registration for

the property may be issued. The tax or proof of exemption may 
be
transmitted to the Department by way of the State agency 
with which, or the
State officer with whom, the tangible 
personal property must be titled or
registered if the 
Department and the State agency or State officer
determine that 
this procedure will expedite the processing of applications
for 
title or registration.

    The Department shall have full power to administer and 
enforce this
paragraph; to collect all taxes, penalties and 
interest due hereunder; to
dispose of taxes, penalties and 
interest so collected in the manner
hereinafter provided; and 
to determine all rights to credit memoranda or
refunds arising 
on account of the erroneous payment of tax, penalty or
interest 
hereunder. In the administration of, and compliance with this

paragraph, the Department and persons who are subject to this 
paragraph
shall have the same rights, remedies, privileges, 
immunities, powers and
duties, and be subject to the same 
conditions, restrictions, limitations,
penalties, exclusions, 
exemptions and definitions of terms and employ the
same modes 
of procedure, as are prescribed in Sections 2 (except the

definition of "retailer maintaining a place of business in this 
State"), 3
through 3-80 (except provisions pertaining to the 
State rate of tax,
and except provisions concerning collection 
or refunding of the tax by
retailers, and except that food for 
human consumption that is to be
consumed off the premises where 
it is sold (other than alcoholic beverages,
soft drinks, and 
food that has been prepared for immediate consumption)
and 
prescription and nonprescription medicines, drugs, medical 
appliances
and insulin, urine testing materials, syringes, and 
needles used by
diabetics, for human use, shall not be subject 
to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the 
portions pertaining to claims by retailers
and except the last 
paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act 
and Section 3-7 of the Uniform Penalty and Interest Act that 
are
not inconsistent with this paragraph, as fully as if those 
provisions were
set forth herein.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named, in the
notification 
from the Department.  The refund shall be paid by the State

Treasurer out of a county water commission tax fund established

under paragraph (g) of this Section.

    (e) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs (b), (c)
or (d) of 
this Section and no additional registration shall be required 
under
the tax.  A certificate issued under the Use Tax Act or 
the Service Use Tax
Act shall be applicable with regard to any 
tax imposed under paragraph (c)
of this Section.

    (f) Any ordinance imposing or discontinuing any tax under 
this Section
shall be adopted and a certified copy thereof 
filed with the Department on
or before June 1, whereupon the 
Department of Revenue shall proceed to
administer and enforce 
this Section on behalf of the county water
commission as of 
September 1 next following the adoption and filing.
Beginning 
January 1, 1992, an ordinance or resolution imposing or

discontinuing the tax hereunder shall be adopted and a 
certified copy
thereof filed with the Department on or before 
the first day of July,
whereupon the Department shall proceed 
to administer and enforce this
Section as of the first day of 
October next following such adoption and
filing.  Beginning 
January 1, 1993, an ordinance or resolution imposing or

discontinuing the tax hereunder shall be adopted and a 
certified copy
thereof filed with the Department on or before 
the first day of October,
whereupon the Department shall 
proceed to administer and enforce this
Section as of the first 
day of January next following such adoption and filing.

    (g) The State Department of Revenue shall, upon collecting 
any taxes as
provided in this Section, pay the taxes over to 
the State Treasurer as
trustee for the commission. The taxes 
shall be held in a trust fund outside
the State Treasury. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the
State 
Department of Revenue shall prepare and certify to the 
Comptroller of
the State of Illinois the amount to be paid to 
the commission, which shall be
the amount (not including credit 
memoranda) collected under this Section during the second 
preceding calendar month by the Department plus an amount the 
Department determines is necessary to offset any amounts that 
were erroneously paid to a different taxing body, and not 
including any amount equal to the amount of refunds made during 
the second preceding calendar month by the Department on behalf 
of the commission, and not including any amount that the 
Department determines is necessary to offset any amounts that 
were payable to a different taxing body but were erroneously 
paid to the commission, and less any amounts that are 
transferred to the STAR Bonds Revenue Fund. Within 10 days 
after receipt by
the Comptroller of the certification of the 
amount to be paid to the
commission, the Comptroller shall 
cause an order to be drawn for the payment
for the amount in 
accordance with the direction in the certification.

    (h) Beginning June 1, 2016, any tax imposed pursuant to 
this Section may no longer be imposed or collected, unless a 
continuation of the tax is approved by the voters at a 
referendum as set forth in this Section.
(Source: P.A. 97-333, eff. 8-12-11; 98-298, eff. 8-9-13.)

 

    Section 99. Effective date. This Act takes effect upon 
becoming law.