Public Act 90-0689 of the 90th General Assembly
Public Act 90-0689
SB1565 Enrolled LRB9011620KDks
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Counties Code is amended by changing
Sections 5-1006, 5-1006.5, and 5-1007 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, 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. 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. 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. 86-962; 86-1028; 86-1475; 87-205; 87-895.)
(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, 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), 2-15 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, 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, 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, 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 shall be an unappropriated trust fund held outside of
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.
(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, 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. on or before the first day of
June. The Illinois Department of Revenue shall then proceed
to administer and enforce this Section or to lower the rate
or discontinue the tax, as the case may be, 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;
90-190, eff. 7-24-97; 90-267, eff. 7-30-97; 90-552, eff.
12-12-97; 90-562, eff. 12-16-97; revised 12-30-97.)
(55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
Sec. 5-1007. Home Rule County Service Occupation Tax Law.
The corporate authorities of a home rule county may impose a
tax upon all persons engaged, in such county, in the business
of making sales of service at the same rate of tax imposed
pursuant to Section 5-1006 of the selling price of all
tangible personal property transferred by such servicemen
either in the form of tangible personal property or in the
form of real estate as an incident to a sale of service. If
imposed, such 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
which is issued by the Department to a retailer under the
Retailers' Occupation Tax Act or under the Service Occupation
Tax Act shall permit such registrant 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 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 taxing 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 taxing county), 9 (except as to
the disposition of taxes and penalties collected, and except
that the returned merchandise credit for this county 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 taxing 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.
No tax may be imposed by a home rule county pursuant to
this Section unless such county also imposes a tax at the
same rate pursuant to Section 5-1006.
Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves
for their serviceman'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 servicemen are authorized to collect under the Service
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
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 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. 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 suppliers
and servicemen 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, 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. 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 such
certification.
In addition to the disbursement required by the preceding
paragraph, an allocation shall be made in each year to each
county which 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.
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.
This Section shall be known and may be cited as the "Home
Rule County Service Occupation Tax Law".
(Source: P.A. 86-962; 86-1028; 86-1475; 87-205; 87-895.)
Section 10. The Illinois Municipal Code is amended by
changing Sections 8-11-1, 8-11-5, and 8-11-6 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, 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. 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. 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. 87-205; 87-435; 87-895; 88-603, eff. 9-1-94.)
(65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
Act. The corporate authorities of a home rule municipality
may impose a tax upon all persons engaged, in such
municipality, in the business of making sales of service at
the same rate of tax imposed pursuant to Section 8-11-1, of
the selling price of all tangible personal property
transferred by such servicemen either in the form of tangible
personal property or in the form of real estate as an
incident to a sale of service. If imposed, such 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 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 or under the Service Occupation
Tax Act shall permit such registrant 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 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 taxing municipality), 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 taxing
municipality), 9 (except as to the disposition of taxes and
penalties collected, and except that the returned merchandise
credit for this municipal 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 taxing
municipality), the first paragraph of Section 15, 16, 17
(except that credit memoranda issued hereunder may not be
used to discharge any State tax liability), 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.
No tax may be imposed by a home rule municipality
pursuant to this Section unless such municipality also
imposes a tax at the same rate pursuant to Section 8-11-1 of
this Act.
Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves
for their serviceman'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 servicemen are authorized to collect under the Service
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
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 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. 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 suppliers and servicemen 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, 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. 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.
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. 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.
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 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. 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.
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 which has superseded a civil township.
This Section shall be known and may be cited as the Home
Rule Municipal Service Occupation Tax Act.
(Source: P.A. 87-205; 87-435; 87-895; 88-603, eff. 9-1-94.)
(65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
Sec. 8-11-6. Home Rule Municipal Use Tax Act.
(a) The corporate authorities of a home rule
municipality may impose a tax upon the privilege of using, in
such municipality, any item of tangible personal property
which is purchased at retail from a retailer, and which is
titled or registered at a location within the corporate
limits of such home rule municipality with an agency of this
State's government, at a rate which is an increment of 1/4%
and based on the selling price of such tangible personal
property, as "selling price" is defined in the Use Tax Act.
In home rule municipalities with less than 2,000,000
inhabitants, the tax shall be collected by the municipality
imposing the tax from persons whose Illinois address for
titling or registration purposes is given as being in such
municipality.
(b) In home rule municipalities with 2,000,000 or more
inhabitants, the corporate authorities of the municipality
may additionally impose a tax beginning July 1, 1991 upon the
privilege of using in the municipality, any item of tangible
personal property, other than tangible personal property
titled or registered with an agency of the State's
government, that is purchased at retail from a retailer
located outside the corporate limits of the municipality, at
a rate that is an increment of 1/4% not to exceed 1% and
based on the selling price of the tangible personal property,
as "selling price" is defined in the Use Tax Act. Such tax
shall be collected from the purchaser by the municipality
imposing such tax.
To prevent multiple home rule taxation, the use in a home
rule municipality of tangible personal property that is
acquired outside the municipality and caused to be brought
into the municipality by a person who has already paid a home
rule municipal tax in another municipality in respect to the
sale, purchase, or use of that property, shall be exempt to
the extent of the amount of the tax properly due and paid in
the other home rule municipality.
(c) If a municipality having 2,000,000 or more
inhabitants imposes the tax authorized by subsection (a),
then the tax shall be collected by the Illinois Department of
Revenue when the property is purchased at retail from a
retailer in the county in which the home rule municipality
imposing the tax is located, and in all contiguous counties.
The tax shall be remitted to the State, or an exemption
determination must be obtained from the Department 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
State officer with whom, the tangible personal property must
be titled or registered if the Department and that 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 Section to collect all taxes, penalties and
interest due hereunder, to dispose of taxes, penalties and
interest so collected in the manner hereinafter provided, and
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 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 2 (except the definition of
"retailer maintaining a place of business in this State"), 3
(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, 20, 21 and 22
of the Use Tax Act, which are not inconsistent with this
Section, as fully as if provisions contained in those
Sections of the Use Tax Act were set forth herein.
Whenever the Department determines that a refund shall 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 home rule municipal
retailers' occupation tax fund.
The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes, penalties and
interest collected hereunder. On or before the 25th day of
each calendar month, the Department shall prepare and certify
to the State Comptroller the disbursement of stated sums of
money to named municipalities, the municipality in each
instance to be that municipality from which the Department
during the second preceding calendar month, collected
municipal use tax from any person whose Illinois address for
titling or registration purposes is given as being in such
municipality. 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, 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, less the amount expended during the second
preceding month by the Department to be paid from the
appropriation to the Department from the Home Rule Municipal
Retailers' Occupation Tax Trust Fund. The appropriation to
cover the costs incurred by the Department in administering
and enforcing this Section shall not exceed 2% of the amount
estimated to be deposited into the Home Rule Municipal
Retailers' Occupation Tax Trust Fund during the fiscal year
for which the appropriation is made. Within 10 days after
receipt by the State Comptroller of the disbursement
certification to the municipalities provided for in this
Section to be given to the State Comptroller by the
Department, the State Comptroller shall cause the orders to
be drawn for the respective amounts in accordance with the
directions contained in that certification.
Any ordinance imposing or discontinuing any tax to be
collected and enforced by the Department under this Section
shall be adopted and a certified copy thereof filed with the
Department on or before October 1, whereupon the Department
of Revenue shall proceed to administer and enforce this
Section on behalf of the municipalities as of January 1 next
following such adoption and filing. Beginning April 1, 1998,
any ordinance imposing or discontinuing any tax to be
collected and enforced by the Department under this Section
shall either (i) be adopted and a certified copy thereof
filed with the Department on or before April 1, whereupon the
Department of Revenue shall proceed to administer and enforce
this Section on behalf of the municipalities as of July 1
next following the adoption and filing; or (ii) be adopted
and a certified copy thereof filed with the Department on or
before October 1, whereupon the Department of Revenue shall
proceed to administer and enforce this Section on behalf of
the municipalities as of January 1 next following the
adoption and filing.
Nothing in this subsection (c) shall prevent a home rule
municipality from collecting the tax pursuant to subsection
(a) in any situation where such tax is not collected by the
Department of Revenue under this subsection (c).
(d) 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.
(e) 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.
(f) This Section shall be known and may be cited as the
"Home Rule Municipal Use Tax Act".
(Source: P.A. 90-562, eff. 12-16-97.)
Section 99. Effective date. This Act takes effect upon
becoming law.