Public Act 90-0190 of the 90th General Assembly
Public Act 90-0190
HB0353 Enrolled LRB9001832MWpc
AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 3. 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.
(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 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. 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.
The proposition shall be in substantially the following
form:
"Shall (name of county) be authorized to impose a
public safety tax at the rate of .... upon all persons
engaged in the business of selling tangible personal
property at retail in the county on gross receipts from
the sales made in the course of their business to be used
for crime prevention, detention, and other public safety
purposes?"
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.
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. 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, 2, 2-10 (in respect to all provisions contained
in those Sections other than the State rate of tax), 2-40,
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, 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 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 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
county), 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 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, 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 county), 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 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
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 Retailers' Occupation Tax Fund,
which is created in 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 have paid
taxes or penalties 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 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 and (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. 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.
(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.
(f) The results of any election authorizing a
proposition to impose a tax under this Section or effecting a
change in the rate of tax shall be certified by the county
clerk and filed with the Illinois Department of Revenue on or
before the first day of June. The Illinois Department of
Revenue shall then proceed to administer and enforce this
Section as of the first day of January next following the
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 Law".
(i) For purposes of this Section, "public safety"
includes but is not limited to fire fighting, police,
medical, ambulance, or other emergency services.
(Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97.)
Section 4. The Township Code is amended by changing
Section 100-5 as follows:
(60 ILCS 1/100-5)
Sec. 100-5. Township attorney and other employees;
compensation.
(a) The township board may employ and fix the
compensation of township employees that the board deems
necessary, excluding the employees of the offices of
supervisor of general assistance, township collector, and
township assessor. The township board shall fix the
compensation of a township attorney appointed by the township
supervisor under Section 70-37. The township attorney shall
not be considered a township employee for purposes of the
first sentence of this subsection.
(b) The board shall set and adopt rules concerning all
benefits available to employees of the board if the board
employs 5 or more employees. The rules shall include, without
limitation, the following benefits to the extent they are
applicable: insurance coverage, compensation, overtime pay,
compensatory time off, holidays, vacations, sick leave, and
maternity leave. The rules shall be adopted and filed with
the township clerk within 6 months after July 1, 1992.
Amendments to the rules shall be filed with the township
clerk on or before their effective date.
(c) Unless otherwise provided and if approved by the
highway commissioner, the township board of trustees may
employ and fix the compensation of a separate township
attorney who shall represent the highway commissioner. Such
compensation shall be paid out of the township road fund.
(Source: P.A. 87-708; 87-818; 87-895; 88-62; 88-360; 88-572,
eff. 8-11-94; 88-670, eff. 12-2-94.)
Section 5. The Illinois Municipal Code is amended by
changing Sections 2-3-5 and 11-151-5 and by adding Section
11-141-10.5 as follows:
(65 ILCS 5/2-3-5) (from Ch. 24, par. 2-3-5)
Sec. 2-3-5. Whenever in any county of less than 150,000
population as determined by the last preceding federal
census, any area of contiguous territory, not exceeding 2
square miles, not already included within the corporate
limits of any municipality, has residing thereon at least 200
inhabitants living in dwellings other than those designed to
be mobile, and is owned by at least 30 different owners, it
may be incorporated as a village as follows:
35 electors residing within the area may file with the
circuit clerk of the county in which such area is situated a
petition addressed to the circuit court for that county.
The petition shall set forth (1) a definite description
of the lands intended to be embraced in the proposed village,
(2) the number of inhabitants residing therein, (3) the name
of the proposed village, and (4) a prayer that a question be
submitted to the electors residing within the limits of the
proposed village whether they will incorporate as a village
under this Code.
If the area contains fewer than 7,500 residents and lies
within 1 1/2 miles of the boundary line of any existing
municipality, the consent of the existing municipality must
be obtained before the area may be incorporated. No area in a
county with a population of 150,000 or more that is
incorporating under the provisions of this Section shall need
to obtain the consent of any existing municipality before the
area may be incorporated.
In addition, any contiguous territory in a county of
150,000 or more population which otherwise meets the
requirements of this Section may be incorporated as a village
pursuant to the provisions of this Section if (1) any part of
such territory is situated within 10 miles of a county with a
population less than 150,000 and a petition is filed pursuant
to this Section before January 1, 1991 or (2) any part of the
territory is situated within 25 miles of the Illinois state
line in a county having a population, according to the 1990
federal decennial census, of at least 150,000 but less than
185,000 and a petition is filed pursuant to this Section
before January 1, 1998.
In addition, contiguous territory not exceeding 2 square
miles in a county with a population of not less than 300,000
and not more than 350,000 that otherwise meets the
requirements of this Section may be incorporated as a village
pursuant to the provisions of this Section if (1) any part of
the territory is situated within 2 miles of a county with a
population of less than 150,000 and (2) a petition is filed
in the manner provided in this Section before January 1,
2000. The requirements of Section 2-3-18 concerning
compatibility with the official plan for development of the
county shall not apply to any territory seeking incorporation
under this paragraph.
(Source: P.A. 88-544; 89-414, eff. 11-17-95.)
(65 ILCS 5/11-141-10.5 new)
Sec. 11-141-10.5. Sewerage systems; adjacent
municipality's access to other jurisdictions. The corporate
authorities of any municipality shall not restrain or
interfere with an adjacent municipality's construction,
maintenance, alteration, or extension of a sewerage system
that accesses intercepting and outlet sewers of a third
consenting wastewater treatment authority outside of the
adjacent municipality's corporate boundaries provided that
the construction, maintenance, alteration, or extension is an
appropriate or practical route, according to any
Environmental Protection Agency engineer, and is necessary to
maintain or establish compliance with the Environmental
Protection Act or rules or regulations promulgated by the
Pollution Control Board.
Any municipality granting access to intercepting and
outlet sewers of a third consenting wastewater treatment
authority may recover only its actual costs, including but
not limited to inspection, regulation, administration, and
repair costs, associated with any construction, maintenance,
extension, or alteration of the existing system.
(65 ILCS 5/11-151-5) (from Ch. 24, par. 11-151-5)
Sec. 11-151-5. If a municipality annexes part, but not
all of the territory of a public water district, sanitary
sewer district, or both, the corporate authorities of the
municipality and of the district may enter contracts
providing for the division and allocation of duplicate and
overlapping powers, functions and duties between the 2
entities and for the use, management, control, purchase,
conveyance, assumption and disposition of the properties,
assets, debts, liabilities and obligations of the district.
The corporate authorities of a district and such a
municipality may also enter agreements providing for the
operation by the municipality of the district's utility
systems and other properties or for the transfer, conveyance
or sale of those systems and properties to the municipality.
"Systems and properties" includes those of every kind and
character and whether situated within or outside the
municipality. An operating contract made under this Section
may not extend for a period longer than 30 years and must be
subject to amendment, renewal or termination by mutual
consent of the contracting parties. No contract under this
Section may contain any provision impairing the obligation of
any existing contract of such a municipality or district.
(Source: P.A. 76-1356.)
Section 10. The Downstate Forest Preserve District Act
is amended by changing Section 3.5 as follows:
(70 ILCS 805/3.5)
Sec. 3.5. Elected board of commissioners.
(a) In counties with a population more than 30,000 but
less than 90,000, in each forest preserve district organized
after the effective date of this amendatory Act of 1997 1993
or in which, on the effective date of this amendatory Act of
1997 1993, the commissioners of the district are appointed by
the presiding officer of the county board under Section 3a,
the commissioners shall be elected as provided in this
Section, rather than appointed, beginning with the first
consolidated election following the effective date of this
amendatory Act of 1997 1993. There shall be 5 elected
commissioners, elected from the district at large. Each
commissioner must be a resident of the district. The terms
of all elected commissioners shall commence on the first
Monday of the month following the month of election. No party
designation shall appear on the ballot for the election of
commissioners. The terms of all commissioners appointed
under Section 3a in a district to which this Section applies
shall expire on the first Monday of the month following the
month of the first election of commissioners in that district
under this Section.
If before August 20, 1993 (the effective date of Public
Act 88-443) in a county with a population of 30,000 or less a
presiding officer of a county board appointed the
commissioners of the forest preserve district and if that
presiding officer has, since August 20, 1993, continued to
appoint the commissioners of the forest preserve district,
then those appointments made after August 20, 1993, if made
in compliance with Section 3a, are validated.
(b) The initial elected commissioners shall, no later
than 45 days after taking office, divide themselves publicly
by lot as equally as possible into 2 groups. Commissioners
or their successors from one group shall be elected for terms
of 4 years; the initial elected commissioners from the second
group shall serve for terms of 2 years, and their successors
shall be elected for terms of 4 years.
(c) The commissioners shall elect from among their
number a president of the board of commissioners.
(d) Whenever a vacancy occurs in the office of
commissioner, whether by death, resignation, refusal to
qualify, no longer residing in the district, or for any other
reason, the board of commissioners shall declare that a
vacancy exists. The vacancy shall be filled within 60 days
by appointment of the president of the board of
commissioners, with the advice and consent of the other
commissioners. The appointee shall be eligible to serve as
commissioner. The appointee shall serve the remainder of the
unexpired term. If, however, more than 28 months remain in
the term, the appointment shall be until the next
consolidated election, at which time the vacated office of
commissioner shall be filled by election for the remainder of
the term.
If a vacancy occurs in the office of president of the
board of commissioners, the remaining commissioners shall
elect one of their number to serve as president for the
balance of the unexpired term of the president in whose
office the vacancy occurred.
(e) Except as otherwise provided in this Section,
elected commissioners shall have the same powers and duties,
and shall be entitled to the same compensation, as enjoyed by
commissioners before the effective date of this amendatory
Act of 1993.
(Source: P.A. 88-443.)
Section 99. Effective date. This Act takes effect upon
becoming law.