|
Moneys in the Fund shall be used for transportation-related |
projects. The Department of Transportation and participating |
counties or entities may, at the Secretary's discretion under |
agency procedures, enter into an intergovernmental agreement. |
The agreement shall at a minimum: |
(1) Describe the project to be constructed from the |
Department of Transportation's Multi-Year Highway |
Improvement Program. |
(2) Provide that an eligible project cost a minimum of |
$5,000,000. |
(3) Provide that the county or entity must raise a |
significant percentage, no less than the amount |
contributed by the State, of required federal matching |
funds. |
(4) Provide that the Secretary of Transportation must |
certify that the county or entity has transferred the |
required moneys to the Fund and the certification shall be |
transmitted to each county or entity no more than 30 days |
after the final deposit is made. |
(5) Provide for the repayment, without interest, to the |
county or entity of the moneys contributed by the county or |
entity to the Fund, less 10% of the aggregate funds |
contributed as matching funds and as federal funds. |
(6) Provide that the repayment of the moneys |
contributed by the county or the entity shall be made by |
the Department of Transportation no later than 10 years |
|
after the certification by the Secretary of Transportation |
that the money has been deposited by the county or entity |
into the Fund.
|
(Source: P.A. 96-845, eff. 7-1-12.)
|
Section 10. The Simplified Sales and Use Tax Administration |
Act is amended by changing Section 2 as follows:
|
(35 ILCS 171/2)
|
Sec. 2. Definitions. As used in this Act:
|
(a) "Agreement" means the Streamlined Sales and Use Tax |
Agreement as
amended and adopted on January 27, 2001.
|
(b) "Certified Automated System" means software certified |
jointly by the
states that are signatories to the Agreement to |
calculate the tax imposed by
each jurisdiction on a |
transaction, determine the amount of tax to remit to the
|
appropriate state, and maintain a record of the transaction.
|
(c) "Certified Service Provider" means an agent certified |
jointly by the
states that are signatories to the Agreement to |
perform all of the seller's
sales tax functions.
|
(d) "Person" means an individual, trust, estate, |
fiduciary, partnership,
limited liability company, limited |
liability partnership, corporation, or any
other legal entity.
|
(e) "Sales Tax" means the tax levied under the Service |
Occupation Tax Act
(35
ILCS
115/) and the Retailers' Occupation |
Tax Act (35 ILCS 120/). "Sales tax" also
means
any local
sales |
|
tax levied under the Home Rule Municipal Retailers' Occupation |
Tax Act
(65 ILCS
5/8-11-1), the Non-Home Rule Municipal |
Retailers' Occupation Tax Act (65 ILCS
5/8-11-1.3), the |
Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
|
5/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65 |
ILCS 5/8-11-5),
the
Home
Rule County Retailers' Occupation Tax |
Law (55 ILCS 5/5-1006), the Special
County
Occupation Tax for |
Public Safety, Public Facilities, Mental Health, Substance |
Abuse, or Transportation Law (55 ILCS 5/5-1006.5), the Home |
Rule County
Service Occupation Tax Law (55 ILCS 5/5-1007), |
subsection (b) of the Rock
Island County Use and
Occupation Tax |
Law (55 ILCS 5/5-1008.5(b)), the Metro East Mass Transit
|
District
Retailers' Occupation Tax (70 ILCS 3610/5.01(b)), the |
Metro East Mass Transit
District
Service Occupation Tax (70 |
ILCS 3610/5.01(c)), the Regional Transportation
Authority
|
Retailers' Occupation Tax (70 ILCS 3615/4.03(e)), the Regional |
Transportation
Authority
Service Occupation Tax (70 ILCS |
3615/4.03(f)), the County Water Commission
Retailers' |
Occupation Tax (70 ILCS 3720/4(b)), or the County Water |
Commission
Service Occupation Tax (70 ILCS 3720/4(c)).
|
(f) "Seller" means any person making sales of personal |
property or
services.
|
(g) "State" means any state of the United States and the |
District of
Columbia.
|
(h) "Use tax" means the tax levied under the Use Tax Act |
(35 ILCS 105/) and
the
Service Use Tax Act (35 ILCS 110/). "Use |
|
tax" also means any local use tax
levied
under the Home Rule |
Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that
the
|
State and the municipality have entered into an agreement that |
provides for
administration of the tax by the State.
|
(Source: P.A. 92-221, eff. 8-2-01.)
|
Section 15. The Counties Code is amended by changing |
Section 5-1006.5 as follows:
|
(55 ILCS 5/5-1006.5)
|
Sec. 5-1006.5. Special County Retailers' Occupation Tax
|
For Public Safety, Public Facilities, Mental Health, Substance |
Abuse, 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, mental health, substance |
abuse, 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".
|
Beginning on the January 1 or July 1, whichever is |
first, that occurs not less than 30 days after May 31, 2015 |
(the effective date of Public Act 99-4), Adams County may |
impose a public safety retailers' occupation tax and |
service occupation tax at the rate of 0.25%, as provided in |
the referendum approved by the voters on April 7, 2015, |
notwithstanding the omission of the additional information |
that is otherwise required to be printed on the ballot |
below the question pursuant to this item (1). |
(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". |
(4) The proposition for mental health purposes shall be |
in substantially the following form: |
"To pay for mental health 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 mental health 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." |
The votes shall be recorded as "Yes" or "No". |
(5) The proposition for substance abuse purposes shall |
be in substantially the following form: |
"To pay for substance abuse 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 substance abuse 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." |
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, Public Facilities, |
Mental Health, Substance Abuse, 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, Public Facilities, |
Mental Health, Substance Abuse, 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, Public Facilities, Mental Health, Substance |
Abuse, 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, (iii) any amounts that are transferred to |
the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, |
which shall be transferred into the Tax Compliance and |
Administration Fund. The Department, at the time of each |
monthly disbursement to the counties, shall prepare and certify |
to the State Comptroller the amount to be transferred into the |
Tax Compliance and Administration Fund under this subsection. |
Within 10 days after receipt by the
Comptroller of the |
disbursement certification to the counties and the Tax |
Compliance and Administration Fund 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, Public |
Facilities, Mental Health, Substance Abuse, 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, Mental |
Health, Substance Abuse, 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. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, |
eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
Section 99. Effective date. This Act takes effect upon |
becoming law.
|