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1 | | Sec. 6z-20.1. The State Aviation Program Fund. The State |
2 | | Aviation Program Fund is created in the State Treasury. Moneys |
3 | | in the Fund shall be used by the Department of Transportation |
4 | | for the purposes of administering a State Aviation Program. |
5 | | Subject to appropriation, the moneys shall be used for the |
6 | | purpose of (i) distributing grants to units of local government |
7 | | to be used for airport-related purposes and (ii) by the State |
8 | | for airport-related purposes, including for noise mitigation |
9 | | purposes on or off of airport property. Grants to units of |
10 | | local government from the Fund shall be distributed |
11 | | proportionately based on enplanements. For purposes of this |
12 | | Section, "airport-related purposes" means the capital or |
13 | | operating costs of: (1) an airport; (2) a local airport system; |
14 | | or (3) any other local facility that is owned or operated by |
15 | | the person or entity that owns or operates the airport that is |
16 | | directly and substantially related to the air transportation of |
17 | | passengers or property as provided in 49 U.S.C. §47133.
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18 | | (30 ILCS 105/6z-20.2 new) |
19 | | Sec. 6z-20.2. The Local Government Aviation Trust Fund. The |
20 | | Local Government Aviation Trust Fund is created as a trust fund |
21 | | in the State Treasury. Moneys in the Trust Fund shall be used |
22 | | by units of local government for airport-related purposes. For |
23 | | purposes of this Section, "airport-related purposes" means the |
24 | | capital or operating costs of: (1) an airport;(2) a local |
25 | | airport system; or (3) any other local facility that is owned |
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1 | | or operated by the person or entity that owns or operates the |
2 | | airport that is directly and substantially related to the air |
3 | | transportation of passengers or property as provided in 49 |
4 | | U.S.C. §47133. |
5 | | Moneys in the Trust Fund are not subject to appropriation |
6 | | and shall be used solely as provided in this Section. All |
7 | | deposits into the Trust Fund shall be held in the Trust Fund by |
8 | | the State Treasurer, ex officio, as trustee separate and apart |
9 | | from all public moneys or funds of this State. |
10 | | On or before the 25th day of each calendar month, the |
11 | | Department shall prepare and certify to the Comptroller the |
12 | | disbursement of stated sums of money to named units of local |
13 | | government, the units of local government to be those from |
14 | | which retailers or servicemen have paid tax or penalties to the |
15 | | Department during the second preceding calendar month on sales |
16 | | of aviation fuel. The amount to be paid to each unit of local |
17 | | government shall be the amount (not including credit memoranda) |
18 | | collected during the second preceding calendar month by the |
19 | | Department and paid into the Local Government Aviation Trust |
20 | | Fund, plus an amount the Department determines is necessary to |
21 | | offset any amounts which were erroneously paid to a different |
22 | | taxing body, and not including an amount equal to the amount of |
23 | | refunds made during the second preceding calendar month by the |
24 | | Department, and not including any amount which the Department |
25 | | determines is necessary to offset any amounts which are payable |
26 | | to a different taxing body but were erroneously paid to the |
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1 | | unit of local government. Within 10 days after receipt by the |
2 | | Comptroller of the certification for disbursement to the units |
3 | | of local government, provided for in this Section to be given |
4 | | to the Comptroller by the Department, the Comptroller shall |
5 | | cause the orders to be drawn for the respective amounts in |
6 | | accordance with the directions contained in the certification. |
7 | | When certifying the amount of the monthly disbursement to a |
8 | | unit of local government under this Section, the Department |
9 | | shall increase or decrease that amount by an amount necessary |
10 | | to offset any misallocation of previous disbursements. The |
11 | | offset amount shall be the amount erroneously disbursed within |
12 | | the 6 months preceding the time a misallocation is discovered.
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13 | | (30 ILCS 105/6z-20.3 new) |
14 | | Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund. |
15 | | (a) The Aviation Fuel Sales Tax Refund Fund is hereby |
16 | | created as a special fund in the State Treasury. Moneys in the |
17 | | Aviation Fuel Sales Tax Refund Fund shall be used by the |
18 | | Department of Revenue to pay refunds of Use Tax, Service Use |
19 | | Tax, Service Occupation Tax, and Retailers' Occupation Tax paid |
20 | | on aviation fuel in the manner provided in Section 19 of the |
21 | | Use Tax Act, Section 17 of the Service Use Tax Act, Section 17 |
22 | | of the Service Occupation Tax Act, and Section 6 of the |
23 | | Retailers' Occupation Tax Act. |
24 | | (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall |
25 | | be expended exclusively for the purpose of paying refunds |
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1 | | pursuant to this Section. |
2 | | (c) The Director of Revenue shall order payment of refunds |
3 | | under this Section from the Aviation Fuel Sales Tax Refund Fund |
4 | | only to the extent that amounts collected pursuant to Section 3 |
5 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
6 | | Act, Section 9 of the Service Occupation Tax Act, and Section 9 |
7 | | of the Service Use Tax Act on aviation fuel have been deposited |
8 | | and retained in the Fund. |
9 | | As soon as possible after the end of each fiscal year, the |
10 | | Director of Revenue shall order transferred and the State |
11 | | Treasurer and State Comptroller shall transfer from the |
12 | | Aviation Fuel Sales Tax Refund Fund to the State Aviation |
13 | | Program Fund 20% of any surplus remaining as of the end of such |
14 | | fiscal year and shall transfer from the Aviation Fuel Sales Tax |
15 | | Refund Fund to the General Revenue Fund 80% of any surplus |
16 | | remaining as of the end of such fiscal year. |
17 | | This Section shall constitute an irrevocable and |
18 | | continuing appropriation from the Aviation Fuel Sales Tax |
19 | | Refund Fund for the purpose of paying refunds in accordance |
20 | | with the provisions of this Section.
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21 | | Section 10. The Use Tax Act is amended by changing Sections |
22 | | 9 and 19 as follows:
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23 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9) |
24 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
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1 | | and
trailers that are required to be registered with an agency |
2 | | of this State,
each retailer
required or authorized to collect |
3 | | the tax imposed by this Act shall pay
to the Department the |
4 | | amount of such tax (except as otherwise provided)
at the time |
5 | | when he is required to file his return for the period during
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6 | | which such tax was collected, less a discount of 2.1% prior to
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7 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
8 | | per calendar
year, whichever is greater, which is allowed to |
9 | | reimburse the retailer
for expenses incurred in collecting the |
10 | | tax, keeping records, preparing
and filing returns, remitting |
11 | | the tax and supplying data to the
Department on request. The |
12 | | discount under this Section is not allowed for taxes paid on |
13 | | aviation fuel that are deposited into the State Aviation |
14 | | Program Fund under this Act. In the case of retailers who |
15 | | report and pay the
tax on a transaction by transaction basis, |
16 | | as provided in this Section,
such discount shall be taken with |
17 | | each such tax remittance instead of
when such retailer files |
18 | | his periodic return. The Department may disallow the discount |
19 | | for retailers whose certificate of registration is revoked at |
20 | | the time the return is filed, but only if the Department's |
21 | | decision to revoke the certificate of registration has become |
22 | | final. A retailer need not remit
that part of any tax collected |
23 | | by him to the extent that he is required
to remit and does |
24 | | remit the tax imposed by the Retailers' Occupation
Tax Act, |
25 | | with respect to the sale of the same property. |
26 | | Where such tangible personal property is sold under a |
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1 | | conditional
sales contract, or under any other form of sale |
2 | | wherein the payment of
the principal sum, or a part thereof, is |
3 | | extended beyond the close of
the period for which the return is |
4 | | filed, the retailer, in collecting
the tax (except as to motor |
5 | | vehicles, watercraft, aircraft, and
trailers that are required |
6 | | to be registered with an agency of this State),
may collect for |
7 | | each
tax return period, only the tax applicable to that part of |
8 | | the selling
price actually received during such tax return |
9 | | period. |
10 | | Except as provided in this Section, on or before the |
11 | | twentieth day of each
calendar month, such retailer shall file |
12 | | a return for the preceding
calendar month. Such return shall be |
13 | | filed on forms prescribed by the
Department and shall furnish |
14 | | such information as the Department may
reasonably require. |
15 | | The Department may require returns to be filed on a |
16 | | quarterly basis.
If so required, a return for each calendar |
17 | | quarter shall be filed on or
before the twentieth day of the |
18 | | calendar month following the end of such
calendar quarter. The |
19 | | taxpayer shall also file a return with the
Department for each |
20 | | of the first two months of each calendar quarter, on or
before |
21 | | the twentieth day of the following calendar month, stating: |
22 | | 1. The name of the seller; |
23 | | 2. The address of the principal place of business from |
24 | | which he engages
in the business of selling tangible |
25 | | personal property at retail in this State; |
26 | | 3. The total amount of taxable receipts received by him |
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1 | | during the
preceding calendar month from sales of tangible |
2 | | personal property by him
during such preceding calendar |
3 | | month, including receipts from charge and
time sales, but |
4 | | less all deductions allowed by law; |
5 | | 4. The amount of credit provided in Section 2d of this |
6 | | Act; |
7 | | 5. The amount of tax due; |
8 | | 5-5. The signature of the taxpayer; and |
9 | | 6. Such other reasonable information as the Department |
10 | | may
require. |
11 | | Beginning on January 1, 2018, each retailer required or |
12 | | authorized to collect the tax imposed by this Act on aviation |
13 | | fuel sold at retail in this State during the preceding calendar |
14 | | month shall, instead of reporting and paying tax on aviation |
15 | | fuel as otherwise required by this Section, file and pay tax to |
16 | | the Department on an aviation fuel tax return, on or before the |
17 | | twentieth day of each calendar month. The requirements related |
18 | | to the return shall be as otherwise provided in this Section. |
19 | | Notwithstanding any other provisions of this Act to the |
20 | | contrary, retailers collecting tax on aviation fuel shall file |
21 | | all aviation fuel tax returns and shall make all aviation fuel |
22 | | fee payments by electronic means in the manner and form |
23 | | required by the Department. For purposes of this paragraph, |
24 | | "aviation fuel" means a product that is intended for use or |
25 | | offered for sale as fuel for an aircraft. |
26 | | If a taxpayer fails to sign a return within 30 days after |
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1 | | the proper notice
and demand for signature by the Department, |
2 | | the return shall be considered
valid and any amount shown to be |
3 | | due on the return shall be deemed assessed. |
4 | | Beginning October 1, 1993, a taxpayer who has an average |
5 | | monthly tax
liability of $150,000 or more shall make all |
6 | | payments required by rules of the
Department by electronic |
7 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
8 | | an average monthly tax liability of $100,000 or more shall make |
9 | | all
payments required by rules of the Department by electronic |
10 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
11 | | an average monthly tax liability
of $50,000 or more shall make |
12 | | all payments required by rules of the Department
by electronic |
13 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
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14 | | an annual tax liability of $200,000 or more shall make all |
15 | | payments required by
rules of the Department by electronic |
16 | | funds transfer. The term "annual tax
liability" shall be the |
17 | | sum of the taxpayer's liabilities under this Act, and
under all |
18 | | other State and local occupation and use tax laws administered |
19 | | by the
Department, for the immediately preceding calendar year. |
20 | | The term "average
monthly tax liability" means
the sum of the |
21 | | taxpayer's liabilities under this Act, and under all other |
22 | | State
and local occupation and use tax laws administered by the |
23 | | Department, for the
immediately preceding calendar year |
24 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
25 | | a tax liability in the
amount set forth in subsection (b) of |
26 | | Section 2505-210 of the Department of
Revenue Law shall make |
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1 | | all payments required by rules of the Department by
electronic |
2 | | funds transfer. |
3 | | Before August 1 of each year beginning in 1993, the |
4 | | Department shall notify
all taxpayers required to make payments |
5 | | by electronic funds transfer. All
taxpayers required to make |
6 | | payments by electronic funds transfer shall make
those payments |
7 | | for a minimum of one year beginning on October 1. |
8 | | Any taxpayer not required to make payments by electronic |
9 | | funds transfer may
make payments by electronic funds transfer |
10 | | with the permission of the
Department. |
11 | | All taxpayers required to make payment by electronic funds |
12 | | transfer and any
taxpayers authorized to voluntarily make |
13 | | payments by electronic funds transfer
shall make those payments |
14 | | in the manner authorized by the Department. |
15 | | The Department shall adopt such rules as are necessary to |
16 | | effectuate a
program of electronic funds transfer and the |
17 | | requirements of this Section. |
18 | | Before October 1, 2000, if the taxpayer's average monthly |
19 | | tax liability
to the Department
under this Act, the Retailers' |
20 | | Occupation Tax Act, the Service
Occupation Tax Act, the Service |
21 | | Use Tax Act was $10,000 or more
during
the preceding 4 complete |
22 | | calendar quarters, he shall file a return with the
Department |
23 | | each month by the 20th day of the month next following the |
24 | | month
during which such tax liability is incurred and shall |
25 | | make payments to the
Department on or before the 7th, 15th, |
26 | | 22nd and last day of the month
during which such liability is |
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1 | | incurred.
On and after October 1, 2000, if the taxpayer's |
2 | | average monthly tax liability
to the Department under this Act, |
3 | | the Retailers' Occupation Tax Act,
the
Service Occupation Tax |
4 | | Act, and the Service Use Tax Act was $20,000 or more
during the |
5 | | preceding 4 complete calendar quarters, he shall file a return |
6 | | with
the Department each month by the 20th day of the month |
7 | | next following the month
during which such tax liability is |
8 | | incurred and shall make payment to the
Department on or before |
9 | | the 7th, 15th, 22nd and last day of the
month during
which such |
10 | | liability is incurred.
If the month during which such tax
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11 | | liability is incurred began prior to January 1, 1985, each |
12 | | payment shall be
in an amount equal to 1/4 of the taxpayer's
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13 | | actual liability for the month or an amount set by the |
14 | | Department not to
exceed 1/4 of the average monthly liability |
15 | | of the taxpayer to the
Department for the preceding 4 complete |
16 | | calendar quarters (excluding the
month of highest liability and |
17 | | the month of lowest liability in such 4
quarter period). If the |
18 | | month during which such tax liability is incurred
begins on or |
19 | | after January 1, 1985, and prior to January 1, 1987, each
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20 | | payment shall be in an amount equal to 22.5% of the taxpayer's |
21 | | actual liability
for the month or 27.5% of the taxpayer's |
22 | | liability for the same calendar
month of the preceding year. If |
23 | | the month during which such tax liability
is incurred begins on |
24 | | or after January 1, 1987, and prior to January 1,
1988, each |
25 | | payment shall be in an amount equal to 22.5% of the taxpayer's
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26 | | actual liability for the month or 26.25% of the taxpayer's |
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1 | | liability for
the same calendar month of the preceding year. If |
2 | | the month during which such
tax liability is incurred begins on |
3 | | or after January 1, 1988, and prior to
January 1, 1989,
or |
4 | | begins on or after January 1, 1996, each payment shall be in an |
5 | | amount equal
to 22.5% of the taxpayer's actual liability for |
6 | | the month or 25% of the
taxpayer's liability for the same |
7 | | calendar month of the preceding year. If the
month during which |
8 | | such tax liability is incurred begins on or after January 1,
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9 | | 1989,
and prior to January 1, 1996, each payment shall be in an |
10 | | amount equal to 22.5%
of the taxpayer's actual liability for |
11 | | the month or 25% of the taxpayer's
liability for the same |
12 | | calendar month of the preceding year or 100% of the
taxpayer's |
13 | | actual liability for the quarter monthly reporting period. The
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14 | | amount of such quarter monthly payments shall be credited |
15 | | against the final tax
liability
of the taxpayer's return for |
16 | | that month. Before October 1, 2000, once
applicable, the |
17 | | requirement
of the making of quarter monthly payments to the |
18 | | Department shall continue
until such taxpayer's average |
19 | | monthly liability to the Department during
the preceding 4 |
20 | | complete calendar quarters (excluding the month of highest
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21 | | liability and the month of lowest liability) is less than
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22 | | $9,000, or until
such taxpayer's average monthly liability to |
23 | | the Department as computed for
each calendar quarter of the 4 |
24 | | preceding complete calendar quarter period
is less than |
25 | | $10,000. However, if a taxpayer can show the
Department that
a |
26 | | substantial change in the taxpayer's business has occurred |
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1 | | which causes
the taxpayer to anticipate that his average |
2 | | monthly tax liability for the
reasonably foreseeable future |
3 | | will fall below the $10,000 threshold
stated above, then
such |
4 | | taxpayer
may petition the Department for change in such |
5 | | taxpayer's reporting status.
On and after October 1, 2000, once |
6 | | applicable, the requirement of the making
of quarter monthly |
7 | | payments to the Department shall continue until such
taxpayer's |
8 | | average monthly liability to the Department during the |
9 | | preceding 4
complete calendar quarters (excluding the month of |
10 | | highest liability and the
month of lowest liability) is less |
11 | | than $19,000 or until such taxpayer's
average monthly liability |
12 | | to the Department as computed for each calendar
quarter of the |
13 | | 4 preceding complete calendar quarter period is less than
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14 | | $20,000. However, if a taxpayer can show the Department that a |
15 | | substantial
change in the taxpayer's business has occurred |
16 | | which causes the taxpayer to
anticipate that his average |
17 | | monthly tax liability for the reasonably
foreseeable future |
18 | | will fall below the $20,000 threshold stated above, then
such |
19 | | taxpayer may petition the Department for a change in such |
20 | | taxpayer's
reporting status.
The Department shall change such |
21 | | taxpayer's reporting status unless it
finds that such change is |
22 | | seasonal in nature and not likely to be long
term. If any such |
23 | | quarter monthly payment is not paid at the time or in
the |
24 | | amount required by this Section, then the taxpayer shall be |
25 | | liable for
penalties and interest on
the difference between the |
26 | | minimum amount due and the amount of such
quarter monthly |
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1 | | payment actually and timely paid, except insofar as the
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2 | | taxpayer has previously made payments for that month to the |
3 | | Department in
excess of the minimum payments previously due as |
4 | | provided in this Section.
The Department shall make reasonable |
5 | | rules and regulations to govern the
quarter monthly payment |
6 | | amount and quarter monthly payment dates for
taxpayers who file |
7 | | on other than a calendar monthly basis. |
8 | | If any such payment provided for in this Section exceeds |
9 | | the taxpayer's
liabilities under this Act, the Retailers' |
10 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
11 | | Service Use Tax Act, as shown by an original
monthly return, |
12 | | the Department shall issue to the taxpayer a credit
memorandum |
13 | | no later than 30 days after the date of payment, which
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14 | | memorandum may be submitted by the taxpayer to the Department |
15 | | in payment of
tax liability subsequently to be remitted by the |
16 | | taxpayer to the Department
or be assigned by the taxpayer to a |
17 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
18 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
19 | | in accordance with reasonable rules and regulations to
be |
20 | | prescribed by the Department, except that if such excess |
21 | | payment is
shown on an original monthly return and is made |
22 | | after December 31, 1986, no
credit memorandum shall be issued, |
23 | | unless requested by the taxpayer. If no
such request is made, |
24 | | the taxpayer may credit such excess payment against
tax |
25 | | liability subsequently to be remitted by the taxpayer to the |
26 | | Department
under this Act, the Retailers' Occupation Tax Act, |
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1 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
2 | | accordance with reasonable rules and
regulations prescribed by |
3 | | the Department. If the Department subsequently
determines that |
4 | | all or any part of the credit taken was not actually due to
the |
5 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
6 | | be
reduced by 2.1% or 1.75% of the difference between the |
7 | | credit taken and
that actually due, and the taxpayer shall be |
8 | | liable for penalties and
interest on such difference. |
9 | | If the retailer is otherwise required to file a monthly |
10 | | return and if the
retailer's average monthly tax liability to |
11 | | the Department
does not exceed $200, the Department may |
12 | | authorize his returns to be
filed on a quarter annual basis, |
13 | | with the return for January, February,
and March of a given |
14 | | year being due by April 20 of such year; with the
return for |
15 | | April, May and June of a given year being due by July 20 of
such |
16 | | year; with the return for July, August and September of a given
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17 | | year being due by October 20 of such year, and with the return |
18 | | for
October, November and December of a given year being due by |
19 | | January 20
of the following year. |
20 | | If the retailer is otherwise required to file a monthly or |
21 | | quarterly
return and if the retailer's average monthly tax |
22 | | liability to the
Department does not exceed $50, the Department |
23 | | may authorize his returns to
be filed on an annual basis, with |
24 | | the return for a given year being due by
January 20 of the |
25 | | following year. |
26 | | Such quarter annual and annual returns, as to form and |
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1 | | substance,
shall be subject to the same requirements as monthly |
2 | | returns. |
3 | | Notwithstanding any other provision in this Act concerning |
4 | | the time
within which a retailer may file his return, in the |
5 | | case of any retailer
who ceases to engage in a kind of business |
6 | | which makes him responsible
for filing returns under this Act, |
7 | | such retailer shall file a final
return under this Act with the |
8 | | Department not more than one month after
discontinuing such |
9 | | business. |
10 | | In addition, with respect to motor vehicles, watercraft,
|
11 | | aircraft, and trailers that are required to be registered with |
12 | | an agency of
this State, every
retailer selling this kind of |
13 | | tangible personal property shall file,
with the Department, |
14 | | upon a form to be prescribed and supplied by the
Department, a |
15 | | separate return for each such item of tangible personal
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16 | | property which the retailer sells, except that if, in the same
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17 | | transaction, (i) a retailer of aircraft, watercraft, motor |
18 | | vehicles or
trailers transfers more than
one aircraft, |
19 | | watercraft, motor
vehicle or trailer to another aircraft, |
20 | | watercraft, motor vehicle or
trailer retailer for the purpose |
21 | | of resale
or (ii) a retailer of aircraft, watercraft, motor |
22 | | vehicles, or trailers
transfers more than one aircraft, |
23 | | watercraft, motor vehicle, or trailer to a
purchaser for use as |
24 | | a qualifying rolling stock as provided in Section 3-55 of
this |
25 | | Act, then
that seller may report the transfer of all the
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26 | | aircraft, watercraft, motor
vehicles
or trailers involved in |
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1 | | that transaction to the Department on the same
uniform
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2 | | invoice-transaction reporting return form.
For purposes of |
3 | | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 |
4 | | watercraft as defined in Section 3-2 of the Boat Registration |
5 | | and Safety Act,
a
personal watercraft, or any boat equipped |
6 | | with an inboard motor. |
7 | | The transaction reporting return in the case of motor |
8 | | vehicles
or trailers that are required to be registered with an |
9 | | agency of this
State, shall
be the same document as the Uniform |
10 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
11 | | Code and must show the name and address of the
seller; the name |
12 | | and address of the purchaser; the amount of the selling
price |
13 | | including the amount allowed by the retailer for traded-in
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14 | | property, if any; the amount allowed by the retailer for the |
15 | | traded-in
tangible personal property, if any, to the extent to |
16 | | which Section 2 of
this Act allows an exemption for the value |
17 | | of traded-in property; the
balance payable after deducting such |
18 | | trade-in allowance from the total
selling price; the amount of |
19 | | tax due from the retailer with respect to
such transaction; the |
20 | | amount of tax collected from the purchaser by the
retailer on |
21 | | such transaction (or satisfactory evidence that such tax is
not |
22 | | due in that particular instance, if that is claimed to be the |
23 | | fact);
the place and date of the sale; a sufficient |
24 | | identification of the
property sold; such other information as |
25 | | is required in Section 5-402 of
the Illinois Vehicle Code, and |
26 | | such other information as the Department
may reasonably |
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1 | | require. |
2 | | The transaction reporting return in the case of watercraft
|
3 | | and aircraft must show
the name and address of the seller; the |
4 | | name and address of the
purchaser; the amount of the selling |
5 | | price including the amount allowed
by the retailer for |
6 | | traded-in property, if any; the amount allowed by
the retailer |
7 | | for the traded-in tangible personal property, if any, to
the |
8 | | extent to which Section 2 of this Act allows an exemption for |
9 | | the
value of traded-in property; the balance payable after |
10 | | deducting such
trade-in allowance from the total selling price; |
11 | | the amount of tax due
from the retailer with respect to such |
12 | | transaction; the amount of tax
collected from the purchaser by |
13 | | the retailer on such transaction (or
satisfactory evidence that |
14 | | such tax is not due in that particular
instance, if that is |
15 | | claimed to be the fact); the place and date of the
sale, a |
16 | | sufficient identification of the property sold, and such other
|
17 | | information as the Department may reasonably require. |
18 | | Such transaction reporting return shall be filed not later |
19 | | than 20
days after the date of delivery of the item that is |
20 | | being sold, but may
be filed by the retailer at any time sooner |
21 | | than that if he chooses to
do so. The transaction reporting |
22 | | return and tax remittance or proof of
exemption from the tax |
23 | | that is imposed by this Act may be transmitted to
the |
24 | | Department by way of the State agency with which, or State |
25 | | officer
with whom, the tangible personal property must be |
26 | | titled or registered
(if titling or registration is required) |
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1 | | if the Department and such
agency or State officer determine |
2 | | that this procedure will expedite the
processing of |
3 | | applications for title or registration. |
4 | | With each such transaction reporting return, the retailer |
5 | | shall remit
the proper amount of tax due (or shall submit |
6 | | satisfactory evidence that
the sale is not taxable if that is |
7 | | the case), to the Department or its
agents, whereupon the |
8 | | Department shall issue, in the purchaser's name, a
tax receipt |
9 | | (or a certificate of exemption if the Department is
satisfied |
10 | | that the particular sale is tax exempt) which such purchaser
|
11 | | may submit to the agency with which, or State officer with |
12 | | whom, he must
title or register the tangible personal property |
13 | | that is involved (if
titling or registration is required) in |
14 | | support of such purchaser's
application for an Illinois |
15 | | certificate or other evidence of title or
registration to such |
16 | | tangible personal property. |
17 | | No retailer's failure or refusal to remit tax under this |
18 | | Act
precludes a user, who has paid the proper tax to the |
19 | | retailer, from
obtaining his certificate of title or other |
20 | | evidence of title or
registration (if titling or registration |
21 | | is required) upon satisfying
the Department that such user has |
22 | | paid the proper tax (if tax is due) to
the retailer. The |
23 | | Department shall adopt appropriate rules to carry out
the |
24 | | mandate of this paragraph. |
25 | | If the user who would otherwise pay tax to the retailer |
26 | | wants the
transaction reporting return filed and the payment of |
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1 | | tax or proof of
exemption made to the Department before the |
2 | | retailer is willing to take
these actions and such user has not |
3 | | paid the tax to the retailer, such
user may certify to the fact |
4 | | of such delay by the retailer, and may
(upon the Department |
5 | | being satisfied of the truth of such certification)
transmit |
6 | | the information required by the transaction reporting return
|
7 | | and the remittance for tax or proof of exemption directly to |
8 | | the
Department and obtain his tax receipt or exemption |
9 | | determination, in
which event the transaction reporting return |
10 | | and tax remittance (if a
tax payment was required) shall be |
11 | | credited by the Department to the
proper retailer's account |
12 | | with the Department, but without the 2.1% or 1.75%
discount |
13 | | provided for in this Section being allowed. When the user pays
|
14 | | the tax directly to the Department, he shall pay the tax in the |
15 | | same
amount and in the same form in which it would be remitted |
16 | | if the tax had
been remitted to the Department by the retailer. |
17 | | Where a retailer collects the tax with respect to the |
18 | | selling price
of tangible personal property which he sells and |
19 | | the purchaser
thereafter returns such tangible personal |
20 | | property and the retailer
refunds the selling price thereof to |
21 | | the purchaser, such retailer shall
also refund, to the |
22 | | purchaser, the tax so collected from the purchaser.
When filing |
23 | | his return for the period in which he refunds such tax to
the |
24 | | purchaser, the retailer may deduct the amount of the tax so |
25 | | refunded
by him to the purchaser from any other use tax which |
26 | | such retailer may
be required to pay or remit to the |
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1 | | Department, as shown by such return,
if the amount of the tax |
2 | | to be deducted was previously remitted to the
Department by |
3 | | such retailer. If the retailer has not previously
remitted the |
4 | | amount of such tax to the Department, he is entitled to no
|
5 | | deduction under this Act upon refunding such tax to the |
6 | | purchaser. |
7 | | Any retailer filing a return under this Section shall also |
8 | | include
(for the purpose of paying tax thereon) the total tax |
9 | | covered by such
return upon the selling price of tangible |
10 | | personal property purchased by
him at retail from a retailer, |
11 | | but as to which the tax imposed by this
Act was not collected |
12 | | from the retailer filing such return, and such
retailer shall |
13 | | remit the amount of such tax to the Department when
filing such |
14 | | return. |
15 | | If experience indicates such action to be practicable, the |
16 | | Department
may prescribe and furnish a combination or joint |
17 | | return which will
enable retailers, who are required to file |
18 | | returns hereunder and also
under the Retailers' Occupation Tax |
19 | | Act, to furnish all the return
information required by both |
20 | | Acts on the one form. |
21 | | Where the retailer has more than one business registered |
22 | | with the
Department under separate registration under this Act, |
23 | | such retailer may
not file each return that is due as a single |
24 | | return covering all such
registered businesses, but shall file |
25 | | separate returns for each such
registered business. |
26 | | Beginning January 1, 1990, each month the Department shall |
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1 | | pay into the
State and Local Sales Tax Reform Fund, a special |
2 | | fund in the State Treasury
which is hereby created, the net |
3 | | revenue realized for the preceding month
from the 1% tax on |
4 | | sales of food for human consumption which is to be
consumed off |
5 | | the premises where it is sold (other than alcoholic beverages,
|
6 | | soft drinks and food which has been prepared for immediate |
7 | | consumption) and
prescription and nonprescription medicines, |
8 | | drugs, medical appliances, products classified as Class III |
9 | | medical devices by the United States Food and Drug |
10 | | Administration that are used for cancer treatment pursuant to a |
11 | | prescription, as well as any accessories and components related |
12 | | to those devices, and
insulin, urine testing materials, |
13 | | syringes and needles used by diabetics. |
14 | | Beginning January 1, 1990, each month the Department shall |
15 | | pay into
the County and Mass Transit District Fund 4% of the |
16 | | net revenue realized
for the preceding month from the 6.25% |
17 | | general rate
on the selling price of tangible personal property |
18 | | which is purchased
outside Illinois at retail from a retailer |
19 | | and which is titled or
registered by an agency of this State's |
20 | | government. |
21 | | Beginning January 1, 1990, each month the Department shall |
22 | | pay into
the State and Local Sales Tax Reform Fund, a special |
23 | | fund in the State
Treasury, 20% of the net revenue realized
for |
24 | | the preceding month from the 6.25% general rate on the selling
|
25 | | price of tangible personal property, other than (i) tangible |
26 | | personal property
which is purchased outside Illinois at retail |
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1 | | from a retailer and which is
titled or registered by an agency |
2 | | of this State's government and (ii) aviation fuel sold on or |
3 | | after December 1, 2017. This exception for aviation fuel only |
4 | | applies for so long as the revenue use requirements of 49 |
5 | | U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the State . |
6 | | For aviation fuel sold on or after December 1, 2017, each |
7 | | month the Department shall pay into the State Aviation Program |
8 | | Fund 20% of the net revenue realized for the preceding month |
9 | | from the 6.25% general rate on the selling price of aviation |
10 | | fuel, less an amount estimated by the Department to be required |
11 | | for refunds of the 20% portion of the tax on aviation fuel |
12 | | under this Act, which amount shall be deposited into the |
13 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
14 | | pay moneys into the State Aviation Program Fund and the |
15 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
16 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
17 | | U.S.C. §47133 are binding on the State. |
18 | | Beginning August 1, 2000, each
month the Department shall |
19 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
20 | | net revenue realized for the
preceding month from the 1.25% |
21 | | rate on the selling price of motor fuel and
gasohol. Beginning |
22 | | September 1, 2010, each
month the Department shall pay into the
|
23 | | State and Local Sales Tax Reform Fund 100% of the net revenue |
24 | | realized for the
preceding month from the 1.25% rate on the |
25 | | selling price of sales tax holiday items. |
26 | | Beginning January 1, 1990, each month the Department shall |
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1 | | pay into
the Local Government Tax Fund 16% of the net revenue |
2 | | realized for the
preceding month from the 6.25% general rate on |
3 | | the selling price of
tangible personal property which is |
4 | | purchased outside Illinois at retail
from a retailer and which |
5 | | is titled or registered by an agency of this
State's |
6 | | government. |
7 | | Beginning October 1, 2009, each month the Department shall |
8 | | pay into the Capital Projects Fund an amount that is equal to |
9 | | an amount estimated by the Department to represent 80% of the |
10 | | net revenue realized for the preceding month from the sale of |
11 | | candy, grooming and hygiene products, and soft drinks that had |
12 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
13 | | are now taxed at 6.25%. |
14 | | Beginning July 1, 2011, each
month the Department shall pay |
15 | | into the Clean Air Act Permit Fund 80% of the net revenue |
16 | | realized for the
preceding month from the 6.25% general rate on |
17 | | the selling price of sorbents used in Illinois in the process |
18 | | of sorbent injection as used to comply with the Environmental |
19 | | Protection Act or the federal Clean Air Act, but the total |
20 | | payment into the Clean Air Act Permit Fund under this Act and |
21 | | the Retailers' Occupation Tax Act shall not exceed $2,000,000 |
22 | | in any fiscal year. |
23 | | Beginning July 1, 2013, each month the Department shall pay |
24 | | into the Underground Storage Tank Fund from the proceeds |
25 | | collected under this Act, the Service Use Tax Act, the Service |
26 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
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1 | | amount equal to the average monthly deficit in the Underground |
2 | | Storage Tank Fund during the prior year, as certified annually |
3 | | by the Illinois Environmental Protection Agency, but the total |
4 | | payment into the Underground Storage Tank Fund under this Act, |
5 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
6 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
7 | | in any State fiscal year. As used in this paragraph, the |
8 | | "average monthly deficit" shall be equal to the difference |
9 | | between the average monthly claims for payment by the fund and |
10 | | the average monthly revenues deposited into the fund, excluding |
11 | | payments made pursuant to this paragraph. |
12 | | Beginning July 1, 2015, of the remainder of the moneys |
13 | | received by the Department under this Act, the Service Use Tax |
14 | | Act, the Service Occupation Tax Act, and the Retailers' |
15 | | Occupation Tax Act, each month the Department shall deposit |
16 | | $500,000 into the State Crime Laboratory Fund. |
17 | | Of the remainder of the moneys received by the Department |
18 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
19 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
20 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
21 | | Build Illinois Fund; provided, however, that if in any fiscal |
22 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
23 | | may be, of the
moneys received by the Department and required |
24 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
25 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
26 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
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1 | | Service Occupation Tax Act, such Acts being
hereinafter called |
2 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
3 | | may be, of moneys being hereinafter called the "Tax Act |
4 | | Amount",
and (2) the amount transferred to the Build Illinois |
5 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
6 | | less than the Annual Specified
Amount (as defined in Section 3 |
7 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
8 | | difference shall be immediately paid into the Build
Illinois |
9 | | Fund from other moneys received by the Department pursuant to |
10 | | the
Tax Acts; and further provided, that if on the last |
11 | | business day of any
month the sum of (1) the Tax Act Amount |
12 | | required to be deposited into the
Build Illinois Bond Account |
13 | | in the Build Illinois Fund during such month
and (2) the amount |
14 | | transferred during such month to the Build Illinois Fund
from |
15 | | the State and Local Sales Tax Reform Fund shall have been less |
16 | | than
1/12 of the Annual Specified Amount, an amount equal to |
17 | | the difference
shall be immediately paid into the Build |
18 | | Illinois Fund from other moneys
received by the Department |
19 | | pursuant to the Tax Acts; and,
further provided, that in no |
20 | | event shall the payments required under the
preceding proviso |
21 | | result in aggregate payments into the Build Illinois Fund
|
22 | | pursuant to this clause (b) for any fiscal year in excess of |
23 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
24 | | Specified Amount for such
fiscal year; and, further provided, |
25 | | that the amounts payable into the Build
Illinois Fund under |
26 | | this clause (b) shall be payable only until such time
as the |
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1 | | aggregate amount on deposit under each trust
indenture securing |
2 | | Bonds issued and outstanding pursuant to the Build
Illinois |
3 | | Bond Act is sufficient, taking into account any future |
4 | | investment
income, to fully provide, in accordance with such |
5 | | indenture, for the
defeasance of or the payment of the |
6 | | principal of, premium, if any, and
interest on the Bonds |
7 | | secured by such indenture and on any Bonds expected
to be |
8 | | issued thereafter and all fees and costs payable with respect |
9 | | thereto,
all as certified by the Director of the
Bureau of the |
10 | | Budget (now Governor's Office of Management and Budget). If
on |
11 | | the last
business day of any month in which Bonds are |
12 | | outstanding pursuant to the
Build Illinois Bond Act, the |
13 | | aggregate of the moneys deposited
in the Build Illinois Bond |
14 | | Account in the Build Illinois Fund in such month
shall be less |
15 | | than the amount required to be transferred in such month from
|
16 | | the Build Illinois Bond Account to the Build Illinois Bond |
17 | | Retirement and
Interest Fund pursuant to Section 13 of the |
18 | | Build Illinois Bond Act, an
amount equal to such deficiency |
19 | | shall be immediately paid
from other moneys received by the |
20 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
21 | | provided, however, that any amounts paid to the
Build Illinois |
22 | | Fund in any fiscal year pursuant to this sentence shall be
|
23 | | deemed to constitute payments pursuant to clause (b) of the |
24 | | preceding
sentence and shall reduce the amount otherwise |
25 | | payable for such fiscal year
pursuant to clause (b) of the |
26 | | preceding sentence. The moneys received by
the Department |
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1 | | pursuant to this Act and required to be deposited into the
|
2 | | Build Illinois Fund are subject to the pledge, claim and charge |
3 | | set forth
in Section 12 of the Build Illinois Bond Act. |
4 | | Subject to payment of amounts into the Build Illinois Fund |
5 | | as provided in
the preceding paragraph or in any amendment |
6 | | thereto hereafter enacted, the
following specified monthly |
7 | | installment of the amount requested in the
certificate of the |
8 | | Chairman of the Metropolitan Pier and Exposition
Authority |
9 | | provided under Section 8.25f of the State Finance Act, but not |
10 | | in
excess of the sums designated as "Total Deposit", shall be
|
11 | | deposited in the aggregate from collections under Section 9 of |
12 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
13 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
14 | | Retailers' Occupation Tax Act into
the McCormick Place |
15 | | Expansion Project Fund in the specified fiscal years. |
|
16 | | Fiscal Year | | Total Deposit | |
17 | | 1993 | | $0 | |
18 | | 1994 | | 53,000,000 | |
19 | | 1995 | | 58,000,000 | |
20 | | 1996 | | 61,000,000 | |
21 | | 1997 | | 64,000,000 | |
22 | | 1998 | | 68,000,000 | |
23 | | 1999 | | 71,000,000 | |
24 | | 2000 | | 75,000,000 | |
25 | | 2001 | | 80,000,000 | |
26 | | 2002 | | 93,000,000 | |
|
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1 | | 2003 | | 99,000,000 | |
2 | | 2004 | | 103,000,000 | |
3 | | 2005 | | 108,000,000 | |
4 | | 2006 | | 113,000,000 | |
5 | | 2007 | | 119,000,000 | |
6 | | 2008 | | 126,000,000 | |
7 | | 2009 | | 132,000,000 | |
8 | | 2010 | | 139,000,000 | |
9 | | 2011 | | 146,000,000 | |
10 | | 2012 | | 153,000,000 | |
11 | | 2013 | | 161,000,000 | |
12 | | 2014 | | 170,000,000 | |
13 | | 2015 | | 179,000,000 | |
14 | | 2016 | | 189,000,000 | |
15 | | 2017 | | 199,000,000 | |
16 | | 2018 | | 210,000,000 | |
17 | | 2019 | | 221,000,000 | |
18 | | 2020 | | 233,000,000 | |
19 | | 2021 | | 246,000,000 | |
20 | | 2022 | | 260,000,000 | |
21 | | 2023 | | 275,000,000 | |
22 | | 2024 | | 275,000,000 | |
23 | | 2025 | | 275,000,000 | |
24 | | 2026 | | 279,000,000 | |
25 | | 2027 | | 292,000,000 | |
26 | | 2028 | | 307,000,000 | |
|
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1 | | 2029 | | 322,000,000 | |
2 | | 2030 | | 338,000,000 | |
3 | | 2031 | | 350,000,000 | |
4 | | 2032 | | 350,000,000 | |
5 | | and | | |
|
6 | | each fiscal year | | |
|
7 | | thereafter that bonds | | |
|
8 | | are outstanding under | | |
|
9 | | Section 13.2 of the | | |
|
10 | | Metropolitan Pier and | | |
|
11 | | Exposition Authority Act, | | |
|
12 | | but not after fiscal year 2060. | | |
|
13 | | Beginning July 20, 1993 and in each month of each fiscal |
14 | | year thereafter,
one-eighth of the amount requested in the |
15 | | certificate of the Chairman of
the Metropolitan Pier and |
16 | | Exposition Authority for that fiscal year, less
the amount |
17 | | deposited into the McCormick Place Expansion Project Fund by |
18 | | the
State Treasurer in the respective month under subsection |
19 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
20 | | Authority Act, plus cumulative
deficiencies in the deposits |
21 | | required under this Section for previous
months and years, |
22 | | shall be deposited into the McCormick Place Expansion
Project |
23 | | Fund, until the full amount requested for the fiscal year, but |
24 | | not
in excess of the amount specified above as "Total Deposit", |
25 | | has been deposited. |
26 | | Subject to payment of amounts into the Capital Projects |
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1 | | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois |
2 | | Fund, and the McCormick Place Expansion Project Fund pursuant |
3 | | to the preceding paragraphs or in any amendments thereto |
4 | | hereafter enacted, the Department shall each month deposit into |
5 | | the Aviation Fuel Sales Tax Refund Fund an amount estimated by |
6 | | the Department to be required for refunds of the 80% portion of |
7 | | the tax on aviation fuel under this Act. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | and the
McCormick Place Expansion Project Fund pursuant to the |
10 | | preceding paragraphs or
in any amendments thereto
hereafter |
11 | | enacted,
beginning July 1, 1993 and ending on September 30, |
12 | | 2013, the Department shall each month pay into the Illinois
Tax |
13 | | Increment Fund 0.27% of 80% of the net revenue realized for the |
14 | | preceding
month from the 6.25% general rate on the selling |
15 | | price of tangible personal
property. |
16 | | Subject to payment of amounts into the Build Illinois Fund |
17 | | and the
McCormick Place Expansion Project Fund pursuant to the |
18 | | preceding paragraphs or in any
amendments thereto hereafter |
19 | | enacted, beginning with the receipt of the first
report of |
20 | | taxes paid by an eligible business and continuing for a 25-year
|
21 | | period, the Department shall each month pay into the Energy |
22 | | Infrastructure
Fund 80% of the net revenue realized from the |
23 | | 6.25% general rate on the
selling price of Illinois-mined coal |
24 | | that was sold to an eligible business.
For purposes of this |
25 | | paragraph, the term "eligible business" means a new
electric |
26 | | generating facility certified pursuant to Section 605-332 of |
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1 | | the
Department of Commerce and
Economic Opportunity Law of the |
2 | | Civil Administrative
Code of Illinois. |
3 | | Subject to payment of amounts into the Build Illinois Fund, |
4 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
5 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
6 | | the preceding paragraphs or in any amendments to this Section |
7 | | hereafter enacted, beginning on the first day of the first |
8 | | calendar month to occur on or after August 26, 2014 ( the |
9 | | effective date of Public Act 98-1098) this amendatory Act of |
10 | | the 98th General Assembly , each month, from the collections |
11 | | made under Section 9 of the Use Tax Act, Section 9 of the |
12 | | Service Use Tax Act, Section 9 of the Service Occupation Tax |
13 | | Act, and Section 3 of the Retailers' Occupation Tax Act, the |
14 | | Department shall pay into the Tax Compliance and Administration |
15 | | Fund, to be used, subject to appropriation, to fund additional |
16 | | auditors and compliance personnel at the Department of Revenue, |
17 | | an amount equal to 1/12 of 5% of 80% of the cash receipts |
18 | | collected during the preceding fiscal year by the Audit Bureau |
19 | | of the Department under the Use Tax Act, the Service Use Tax |
20 | | Act, the Service Occupation Tax Act, the Retailers' Occupation |
21 | | Tax Act, and associated local occupation and use taxes |
22 | | administered by the Department (except the amount collected on |
23 | | aviation fuel sold on or after December 1, 2017) . |
24 | | Of the remainder of the moneys received by the Department |
25 | | pursuant
to this Act, 75% thereof shall be paid into the State |
26 | | Treasury and 25%
shall be reserved in a special account and |
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1 | | used only for the transfer to
the Common School Fund as part of |
2 | | the monthly transfer from the General
Revenue Fund in |
3 | | accordance with Section 8a of the State
Finance Act. |
4 | | As soon as possible after the first day of each month, upon |
5 | | certification
of the Department of Revenue, the Comptroller |
6 | | shall order transferred and
the Treasurer shall transfer from |
7 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
8 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
9 | | for the second preceding month.
Beginning April 1, 2000, this |
10 | | transfer is no longer required
and shall not be made. |
11 | | Net revenue realized for a month shall be the revenue |
12 | | collected
by the State pursuant to this Act, less the amount |
13 | | paid out during that
month as refunds to taxpayers for |
14 | | overpayment of liability. |
15 | | For greater simplicity of administration, manufacturers, |
16 | | importers
and wholesalers whose products are sold at retail in |
17 | | Illinois by
numerous retailers, and who wish to do so, may |
18 | | assume the responsibility
for accounting and paying to the |
19 | | Department all tax accruing under this
Act with respect to such |
20 | | sales, if the retailers who are affected do not
make written |
21 | | objection to the Department to this arrangement. |
22 | | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; |
23 | | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. |
24 | | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, |
25 | | eff. 1-27-17; revised 2-3-17.)
|
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1 | | (35 ILCS 105/19) (from Ch. 120, par. 439.19)
|
2 | | Sec. 19.
If it shall appear that an amount of tax or |
3 | | penalty or interest has
been paid in error hereunder to the |
4 | | Department by a purchaser, as distinguished
from the retailer, |
5 | | whether such amount be paid through a mistake of fact or
an |
6 | | error of law, such purchaser may file a claim for credit or |
7 | | refund with
the Department in accordance with Sections 6, 6a, |
8 | | 6b, 6c, and 6d of the
Retailers'
Occupation Tax Act. If it |
9 | | shall appear that an amount of tax or penalty or
interest has |
10 | | been paid in error to the Department hereunder by a retailer
|
11 | | who is required or authorized to collect and remit the use tax, |
12 | | whether
such amount be paid through a mistake of fact or an |
13 | | error of law, such
retailer may file a claim for credit or |
14 | | refund with the Department in
accordance with Sections 6, 6a, |
15 | | 6b, 6c, and 6d of the Retailers' Occupation Tax
Act,
provided |
16 | | that no credit or refund shall be allowed for any amount paid |
17 | | by
any such retailer unless it shall appear that he bore the |
18 | | burden of such
amount and did not shift the burden thereof to |
19 | | anyone else (as in the case
of a duplicated tax payment which |
20 | | the retailer made to the Department and
did not collect from |
21 | | anyone else), or unless it shall appear that he or
she or his |
22 | | or her legal representative has unconditionally repaid such
|
23 | | amount to his vendee (1) who bore the burden thereof and has |
24 | | not shifted
such burden directly or indirectly in any manner |
25 | | whatsoever; (2) who, if he
has shifted such burden, has repaid |
26 | | unconditionally such amount to his or
her own vendee, and (3) |
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1 | | who is not entitled to receive any reimbursement
therefor from |
2 | | any other source than from his vendor, nor to be relieved of
|
3 | | such burden in any other manner whatsoever. If it shall appear |
4 | | that an
amount of tax has been paid in error hereunder by the |
5 | | purchaser to a
retailer, who retained such tax as reimbursement |
6 | | for his or her tax
liability on the same sale under the |
7 | | Retailers' Occupation Tax Act, and who
remitted the amount |
8 | | involved to the Department under the Retailers'
Occupation Tax |
9 | | Act, whether such amount be paid through a mistake of fact
or |
10 | | an error of law, the procedure for recovering such tax shall be |
11 | | that
prescribed in Sections 6, 6a, 6b and 6c of the Retailers' |
12 | | Occupation Tax Act.
|
13 | | Any credit or refund that is allowed under this Section |
14 | | shall bear interest
at the rate and in the manner specified in |
15 | | the Uniform Penalty and Interest
Act.
|
16 | | Any claim filed hereunder shall be filed upon a form |
17 | | prescribed and
furnished by the Department. The claim shall be |
18 | | signed by the claimant (or
by the claimant's legal |
19 | | representative if the claimant shall have died or
become a |
20 | | person under legal disability), or by a duly authorized agent |
21 | | of
the claimant or his or her legal representative.
|
22 | | A claim for credit or refund shall be considered to have |
23 | | been filed with
the Department on the date upon which it is |
24 | | received by the Department.
Upon receipt of any claim for |
25 | | credit or refund filed under this Act, any
officer or employee |
26 | | of the Department, authorized in writing by the
Director of |
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1 | | Revenue to acknowledge receipt of such claims on behalf of the
|
2 | | Department, shall execute on behalf of the Department, and |
3 | | shall deliver or
mail to the claimant or his duly authorized |
4 | | agent, a written receipt,
acknowledging that the claim has been |
5 | | filed with the Department, describing
the claim in sufficient |
6 | | detail to identify it and stating the date upon
which the claim |
7 | | was received by the Department. Such written receipt shall
be |
8 | | prima facie evidence that the Department received the claim |
9 | | described in
such receipt and shall be prima facie evidence of |
10 | | the date when such claim
was received by the Department. In the |
11 | | absence of such a written receipt,
the records of the |
12 | | Department as to when the claim was received by the
Department, |
13 | | or as to whether or not the claim was received at all by the
|
14 | | Department, shall be deemed to be prima facie correct upon |
15 | | these questions
in the event of any dispute between the |
16 | | claimant (or his or her legal
representative) and the |
17 | | Department concerning these questions.
|
18 | | In case the Department determines that the claimant is |
19 | | entitled to a
refund, such refund shall be made only from the |
20 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
21 | | as may be
available for that purpose , as appropriate . If it |
22 | | appears unlikely that the amount available
appropriated would |
23 | | permit everyone having a claim allowed during the period
|
24 | | covered by such appropriation or from the Aviation Fuel Sales |
25 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
26 | | refund, the
Department, by rule or regulation, shall provide |
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1 | | for the payment of refunds in
hardship cases and shall define |
2 | | what types of cases qualify as hardship cases.
|
3 | | If a retailer who has failed to pay use tax on gross |
4 | | receipts from
retail sales is required by the Department to pay |
5 | | such tax, such retailer,
without filing any formal claim with |
6 | | the Department, shall be allowed to
take credit against such |
7 | | use tax liability to the extent, if any, to which
such retailer |
8 | | has paid an amount equivalent to retailers' occupation tax or
|
9 | | has paid use tax in error to his or her vendor or vendors of the |
10 | | same tangible
personal property which such retailer bought for |
11 | | resale and did not first
use before selling it, and no penalty |
12 | | or interest shall be charged to such
retailer on the amount of |
13 | | such credit. However, when such credit is allowed
to the |
14 | | retailer by the Department, the vendor is precluded from |
15 | | refunding
any of that tax to the retailer and filing a claim |
16 | | for credit or refund
with respect thereto with the Department. |
17 | | The provisions of this amendatory
Act shall be applied |
18 | | retroactively, regardless of the date of the transaction.
|
19 | | (Source: P.A. 99-217, eff. 7-31-15.)
|
20 | | Section 15. The Service Use Tax Act is amended by changing |
21 | | Sections 9 and 17 as follows:
|
22 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39) |
23 | | Sec. 9. Each serviceman required or authorized to collect |
24 | | the tax
herein imposed shall pay to the Department the amount |
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1 | | of such tax
(except as otherwise provided) at the time when he |
2 | | is required to file
his return for the period during which such |
3 | | tax was collected, less a
discount of 2.1% prior to January 1, |
4 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
5 | | year, whichever is greater, which is allowed to
reimburse the |
6 | | serviceman for expenses incurred in collecting the tax,
keeping |
7 | | records, preparing and filing returns, remitting the tax and
|
8 | | supplying data to the Department on request. The discount under |
9 | | this Section is not allowed for taxes paid on aviation fuel |
10 | | that are deposited into the State Aviation Program Fund under |
11 | | this Act. The Department may disallow the discount for |
12 | | servicemen whose certificate of registration is revoked at the |
13 | | time the return is filed, but only if the Department's decision |
14 | | to revoke the certificate of registration has become final. A |
15 | | serviceman need not remit
that part of any tax collected by him |
16 | | to the extent that he is required to
pay and does pay the tax |
17 | | imposed by the Service Occupation Tax Act with
respect to his |
18 | | sale of service involving the incidental transfer by him of
the |
19 | | same property. |
20 | | Except as provided hereinafter in this Section, on or |
21 | | before the twentieth
day of each calendar month, such |
22 | | serviceman shall file a return for the
preceding calendar month |
23 | | in accordance with reasonable Rules and
Regulations to be |
24 | | promulgated by the Department. Such return shall be
filed on a |
25 | | form prescribed by the Department and shall contain such
|
26 | | information as the Department may reasonably require. |
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1 | | The Department may require returns to be filed on a |
2 | | quarterly basis.
If so required, a return for each calendar |
3 | | quarter shall be filed on or
before the twentieth day of the |
4 | | calendar month following the end of such
calendar quarter. The |
5 | | taxpayer shall also file a return with the
Department for each |
6 | | of the first two months of each calendar quarter, on or
before |
7 | | the twentieth day of the following calendar month, stating: |
8 | | 1. The name of the seller; |
9 | | 2. The address of the principal place of business from |
10 | | which he engages
in business as a serviceman in this State; |
11 | | 3. The total amount of taxable receipts received by him |
12 | | during the
preceding calendar month, including receipts |
13 | | from charge and time sales,
but less all deductions allowed |
14 | | by law; |
15 | | 4. The amount of credit provided in Section 2d of this |
16 | | Act; |
17 | | 5. The amount of tax due; |
18 | | 5-5. The signature of the taxpayer; and |
19 | | 6. Such other reasonable information as the Department |
20 | | may
require. |
21 | | Beginning on January 1, 2018, each serviceman required or |
22 | | authorized to collect the tax imposed by this Act on aviation |
23 | | fuel transferred as an incident of a sale of service in this |
24 | | State during the preceding calendar month shall, instead of |
25 | | reporting and paying tax on aviation fuel as otherwise required |
26 | | by this Section, report and pay the tax by filing an aviation |
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1 | | fuel tax return with the Department on or before the twentieth |
2 | | day of each calendar month. The requirements related to the |
3 | | return shall be as otherwise provided in this Section. |
4 | | Notwithstanding any other provisions of this Act to the |
5 | | contrary, servicemen collecting tax on aviation fuel shall file |
6 | | all aviation fuel tax returns and shall make all aviation fuel |
7 | | tax payments by electronic means in the manner and form |
8 | | required by the Department. For purposes of this paragraph, |
9 | | "aviation fuel" means a product that is intended for use or |
10 | | offered for sale as fuel for an aircraft. |
11 | | If a taxpayer fails to sign a return within 30 days after |
12 | | the proper notice
and demand for signature by the Department, |
13 | | the return shall be considered
valid and any amount shown to be |
14 | | due on the return shall be deemed assessed. |
15 | | Beginning October 1, 1993, a taxpayer who has an average |
16 | | monthly tax
liability of $150,000 or more shall make all |
17 | | payments required by rules of
the Department by electronic |
18 | | funds transfer. Beginning October 1, 1994, a
taxpayer who has |
19 | | an average monthly tax liability of $100,000 or more shall
make |
20 | | all payments required by rules of the Department by electronic |
21 | | funds
transfer. Beginning October 1, 1995, a taxpayer who has |
22 | | an average monthly
tax liability of $50,000 or more shall make |
23 | | all payments required by rules
of the Department by electronic |
24 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
25 | | an annual tax liability of
$200,000 or more shall make all |
26 | | payments required by rules of the Department by
electronic |
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1 | | funds transfer. The term "annual tax liability" shall be the |
2 | | sum of
the taxpayer's liabilities under this Act, and under all |
3 | | other State and local
occupation and use tax laws administered |
4 | | by the Department, for the immediately
preceding calendar year.
|
5 | | The term "average monthly tax
liability" means the sum of the |
6 | | taxpayer's liabilities under this Act, and
under all other |
7 | | State and local occupation and use tax laws administered by the
|
8 | | Department, for the immediately preceding calendar year |
9 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
10 | | a tax liability in the
amount set forth in subsection (b) of |
11 | | Section 2505-210 of the Department of
Revenue Law shall make |
12 | | all payments required by rules of the Department by
electronic |
13 | | funds transfer. |
14 | | Before August 1 of each year beginning in 1993, the |
15 | | Department shall
notify all taxpayers required to make payments |
16 | | by electronic funds transfer.
All taxpayers required to make |
17 | | payments by electronic funds transfer shall
make those payments |
18 | | for a minimum of one year beginning on October 1. |
19 | | Any taxpayer not required to make payments by electronic |
20 | | funds transfer
may make payments by electronic funds transfer |
21 | | with the permission of the
Department. |
22 | | All taxpayers required to make payment by electronic funds |
23 | | transfer and
any taxpayers authorized to voluntarily make |
24 | | payments by electronic funds
transfer shall make those payments |
25 | | in the manner authorized by the Department. |
26 | | The Department shall adopt such rules as are necessary to |
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1 | | effectuate a
program of electronic funds transfer and the |
2 | | requirements of this Section. |
3 | | If the serviceman is otherwise required to file a monthly |
4 | | return and
if the serviceman's average monthly tax liability to |
5 | | the Department
does not exceed $200, the Department may |
6 | | authorize his returns to be
filed on a quarter annual basis, |
7 | | with the return for January, February
and March of a given year |
8 | | being due by April 20 of such year; with the
return for April, |
9 | | May and June of a given year being due by July 20 of
such year; |
10 | | with the return for July, August and September of a given
year |
11 | | being due by October 20 of such year, and with the return for
|
12 | | October, November and December of a given year being due by |
13 | | January 20
of the following year. |
14 | | If the serviceman is otherwise required to file a monthly |
15 | | or quarterly
return and if the serviceman's average monthly tax |
16 | | liability to the Department
does not exceed $50, the Department |
17 | | may authorize his returns to be
filed on an annual basis, with |
18 | | the return for a given year being due by
January 20 of the |
19 | | following year. |
20 | | Such quarter annual and annual returns, as to form and |
21 | | substance,
shall be subject to the same requirements as monthly |
22 | | returns. |
23 | | Notwithstanding any other provision in this Act concerning |
24 | | the time
within which a serviceman may file his return, in the |
25 | | case of any
serviceman who ceases to engage in a kind of |
26 | | business which makes him
responsible for filing returns under |
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1 | | this Act, such serviceman shall
file a final return under this |
2 | | Act with the Department not more than 1
month after |
3 | | discontinuing such business. |
4 | | Where a serviceman collects the tax with respect to the |
5 | | selling price of
property which he sells and the purchaser |
6 | | thereafter returns such
property and the serviceman refunds the |
7 | | selling price thereof to the
purchaser, such serviceman shall |
8 | | also refund, to the purchaser, the tax
so collected from the |
9 | | purchaser. When filing his return for the period
in which he |
10 | | refunds such tax to the purchaser, the serviceman may deduct
|
11 | | the amount of the tax so refunded by him to the purchaser from |
12 | | any other
Service Use Tax, Service Occupation Tax, retailers' |
13 | | occupation tax or
use tax which such serviceman may be required |
14 | | to pay or remit to the
Department, as shown by such return, |
15 | | provided that the amount of the tax
to be deducted shall |
16 | | previously have been remitted to the Department by
such |
17 | | serviceman. If the serviceman shall not previously have |
18 | | remitted
the amount of such tax to the Department, he shall be |
19 | | entitled to no
deduction hereunder upon refunding such tax to |
20 | | the purchaser. |
21 | | Any serviceman filing a return hereunder shall also include |
22 | | the total
tax upon the selling price of tangible personal |
23 | | property purchased for use
by him as an incident to a sale of |
24 | | service, and such serviceman shall remit
the amount of such tax |
25 | | to the Department when filing such return. |
26 | | If experience indicates such action to be practicable, the |
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1 | | Department
may prescribe and furnish a combination or joint |
2 | | return which will
enable servicemen, who are required to file |
3 | | returns hereunder and also
under the Service Occupation Tax |
4 | | Act, to furnish all the return
information required by both |
5 | | Acts on the one form. |
6 | | Where the serviceman has more than one business registered |
7 | | with the
Department under separate registration hereunder, |
8 | | such serviceman shall
not file each return that is due as a |
9 | | single return covering all such
registered businesses, but |
10 | | shall file separate returns for each such
registered business. |
11 | | Beginning January 1, 1990, each month the Department shall |
12 | | pay into
the State and Local Tax Reform Fund, a special fund in |
13 | | the State Treasury,
the net revenue realized for the preceding |
14 | | month from the 1% tax on sales
of food for human consumption |
15 | | which is to be consumed off the premises
where it is sold |
16 | | (other than alcoholic beverages, soft drinks and food
which has |
17 | | been prepared for immediate consumption) and prescription and
|
18 | | nonprescription medicines, drugs, medical appliances, products |
19 | | classified as Class III medical devices, by the United States |
20 | | Food and Drug Administration that are used for cancer treatment |
21 | | pursuant to a prescription, as well as any accessories and |
22 | | components related to those devices, and insulin, urine
testing |
23 | | materials, syringes and needles used by diabetics. |
24 | | Beginning January 1, 1990, each month the Department shall |
25 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
26 | | net revenue realized
for the preceding month from the 6.25% |
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1 | | general rate on transfers of
tangible personal property, other |
2 | | than (i) tangible personal property which is
purchased outside |
3 | | Illinois at retail from a retailer and which is titled or
|
4 | | registered by an agency of this State's government and (ii) |
5 | | aviation fuel sold on or after December 1, 2017. This exception |
6 | | for aviation fuel only applies for so long as the revenue use |
7 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
8 | | binding on the State . |
9 | | For aviation fuel sold on or after December 1, 2017, each |
10 | | month the Department shall pay into the State Aviation Program |
11 | | Fund 20% of the net revenue realized for the preceding month |
12 | | from the 6.25% general rate on the selling price of aviation |
13 | | fuel, less an amount estimated by the Department to be required |
14 | | for refunds of the 20% portion of the tax on aviation fuel |
15 | | under this Act, which amount shall be deposited into the |
16 | | Aviation fuel Sales Tax Refund Fund. The Department shall only |
17 | | pay moneys into the State Aviation Program Fund and the |
18 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
19 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
20 | | U.S.C. §47133 are binding on the State. |
21 | | Beginning August 1, 2000, each
month the Department shall |
22 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
23 | | net revenue realized for the
preceding
month from the 1.25% |
24 | | rate on the selling price of motor fuel and gasohol. |
25 | | Beginning October 1, 2009, each month the Department shall |
26 | | pay into the Capital Projects Fund an amount that is equal to |
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1 | | an amount estimated by the Department to represent 80% of the |
2 | | net revenue realized for the preceding month from the sale of |
3 | | candy, grooming and hygiene products, and soft drinks that had |
4 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
5 | | are now taxed at 6.25%. |
6 | | Beginning July 1, 2013, each month the Department shall pay |
7 | | into the Underground Storage Tank Fund from the proceeds |
8 | | collected under this Act, the Use Tax Act, the Service |
9 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
10 | | amount equal to the average monthly deficit in the Underground |
11 | | Storage Tank Fund during the prior year, as certified annually |
12 | | by the Illinois Environmental Protection Agency, but the total |
13 | | payment into the Underground Storage Tank Fund under this Act, |
14 | | the Use Tax Act, the Service Occupation Tax Act, and the |
15 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
16 | | any State fiscal year. As used in this paragraph, the "average |
17 | | monthly deficit" shall be equal to the difference between the |
18 | | average monthly claims for payment by the fund and the average |
19 | | monthly revenues deposited into the fund, excluding payments |
20 | | made pursuant to this paragraph. |
21 | | Beginning July 1, 2015, of the remainder of the moneys |
22 | | received by the Department under the Use Tax Act, this Act, the |
23 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
24 | | Act, each month the Department shall deposit $500,000 into the |
25 | | State Crime Laboratory Fund. |
26 | | Of the remainder of the moneys received by the Department |
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1 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
2 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
3 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
4 | | Build Illinois Fund; provided,
however, that if in any fiscal |
5 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
6 | | may be, of the moneys received by the Department and
required |
7 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
8 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
9 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
10 | | Service Occupation Tax
Act, such Acts being hereinafter called |
11 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
12 | | may be, of moneys being hereinafter called the
"Tax Act |
13 | | Amount", and (2) the amount transferred to the Build Illinois |
14 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
15 | | less than the
Annual Specified Amount (as defined in Section 3 |
16 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
17 | | difference shall be immediately
paid into the Build Illinois |
18 | | Fund from other moneys received by the
Department pursuant to |
19 | | the Tax Acts; and further provided, that if on the
last |
20 | | business day of any month the sum of (1) the Tax Act Amount |
21 | | required
to be deposited into the Build Illinois Bond Account |
22 | | in the Build Illinois
Fund during such month and (2) the amount |
23 | | transferred during such month to
the Build Illinois Fund from |
24 | | the State and Local Sales Tax Reform Fund
shall have been less |
25 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
26 | | the difference shall be immediately paid into the Build |
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1 | | Illinois
Fund from other moneys received by the Department |
2 | | pursuant to the Tax Acts;
and, further provided, that in no |
3 | | event shall the payments required under
the preceding proviso |
4 | | result in aggregate payments into the Build Illinois
Fund |
5 | | pursuant to this clause (b) for any fiscal year in excess of |
6 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
7 | | Specified Amount for
such fiscal year; and, further provided, |
8 | | that the amounts payable into the
Build Illinois Fund under |
9 | | this clause (b) shall be payable only until such
time as the |
10 | | aggregate amount on deposit under each trust indenture securing
|
11 | | Bonds issued and outstanding pursuant to the Build Illinois |
12 | | Bond Act is
sufficient, taking into account any future |
13 | | investment income, to fully
provide, in accordance with such |
14 | | indenture, for the defeasance of or the
payment of the |
15 | | principal of, premium, if any, and interest on the Bonds
|
16 | | secured by such indenture and on any Bonds expected to be |
17 | | issued thereafter
and all fees and costs payable with respect |
18 | | thereto, all as certified by
the Director of the
Bureau of the |
19 | | Budget (now Governor's Office of Management and Budget). If
on |
20 | | the last business day of
any month in which Bonds are |
21 | | outstanding pursuant to the Build Illinois
Bond Act, the |
22 | | aggregate of the moneys deposited in the Build Illinois Bond
|
23 | | Account in the Build Illinois Fund in such month shall be less |
24 | | than the
amount required to be transferred in such month from |
25 | | the Build Illinois
Bond Account to the Build Illinois Bond |
26 | | Retirement and Interest Fund
pursuant to Section 13 of the |
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1 | | Build Illinois Bond Act, an amount equal to
such deficiency |
2 | | shall be immediately paid from other moneys received by the
|
3 | | Department pursuant to the Tax Acts to the Build Illinois Fund; |
4 | | provided,
however, that any amounts paid to the Build Illinois |
5 | | Fund in any fiscal
year pursuant to this sentence shall be |
6 | | deemed to constitute payments
pursuant to clause (b) of the |
7 | | preceding sentence and shall reduce the
amount otherwise |
8 | | payable for such fiscal year pursuant to clause (b) of the
|
9 | | preceding sentence. The moneys received by the Department |
10 | | pursuant to this
Act and required to be deposited into the |
11 | | Build Illinois Fund are subject
to the pledge, claim and charge |
12 | | set forth in Section 12 of the Build Illinois
Bond Act. |
13 | | Subject to payment of amounts into the Build Illinois Fund |
14 | | as provided in
the preceding paragraph or in any amendment |
15 | | thereto hereafter enacted, the
following specified monthly |
16 | | installment of the amount requested in the
certificate of the |
17 | | Chairman of the Metropolitan Pier and Exposition
Authority |
18 | | provided under Section 8.25f of the State Finance Act, but not |
19 | | in
excess of the sums designated as "Total Deposit", shall be |
20 | | deposited in the
aggregate from collections under Section 9 of |
21 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
22 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
23 | | Retailers' Occupation Tax Act into the McCormick Place
|
24 | | Expansion Project Fund in the specified fiscal years. |
|
25 | | Fiscal Year | | Total Deposit | |
|
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1 | | 1993 | | $0 | |
2 | | 1994 | | 53,000,000 | |
3 | | 1995 | | 58,000,000 | |
4 | | 1996 | | 61,000,000 | |
5 | | 1997 | | 64,000,000 | |
6 | | 1998 | | 68,000,000 | |
7 | | 1999 | | 71,000,000 | |
8 | | 2000 | | 75,000,000 | |
9 | | 2001 | | 80,000,000 | |
10 | | 2002 | | 93,000,000 | |
11 | | 2003 | | 99,000,000 | |
12 | | 2004 | | 103,000,000 | |
13 | | 2005 | | 108,000,000 | |
14 | | 2006 | | 113,000,000 | |
15 | | 2007 | | 119,000,000 | |
16 | | 2008 | | 126,000,000 | |
17 | | 2009 | | 132,000,000 | |
18 | | 2010 | | 139,000,000 | |
19 | | 2011 | | 146,000,000 | |
20 | | 2012 | | 153,000,000 | |
21 | | 2013 | | 161,000,000 | |
22 | | 2014 | | 170,000,000 | |
23 | | 2015 | | 179,000,000 | |
24 | | 2016 | | 189,000,000 | |
25 | | 2017 | | 199,000,000 | |
26 | | 2018 | | 210,000,000 | |
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1 | | 2019 | | 221,000,000 | |
2 | | 2020 | | 233,000,000 | |
3 | | 2021 | | 246,000,000 | |
4 | | 2022 | | 260,000,000 | |
5 | | 2023 | | 275,000,000 | |
6 | | 2024 | | 275,000,000 | |
7 | | 2025 | | 275,000,000 | |
8 | | 2026 | | 279,000,000 | |
9 | | 2027 | | 292,000,000 | |
10 | | 2028 | | 307,000,000 | |
11 | | 2029 | | 322,000,000 | |
12 | | 2030 | | 338,000,000 | |
13 | | 2031 | | 350,000,000 | |
14 | | 2032 | | 350,000,000 | |
15 | | and | | |
|
16 | | each fiscal year | | |
|
17 | | thereafter that bonds | | |
|
18 | | are outstanding under | | |
|
19 | | Section 13.2 of the | | |
|
20 | | Metropolitan Pier and | | |
|
21 | | Exposition Authority Act, | | |
|
22 | | but not after fiscal year 2060. | | |
|
23 | | Beginning July 20, 1993 and in each month of each fiscal |
24 | | year thereafter,
one-eighth of the amount requested in the |
25 | | certificate of the Chairman of
the Metropolitan Pier and |
26 | | Exposition Authority for that fiscal year, less
the amount |
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1 | | deposited into the McCormick Place Expansion Project Fund by |
2 | | the
State Treasurer in the respective month under subsection |
3 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
4 | | Authority Act, plus cumulative
deficiencies in the deposits |
5 | | required under this Section for previous
months and years, |
6 | | shall be deposited into the McCormick Place Expansion
Project |
7 | | Fund, until the full amount requested for the fiscal year, but |
8 | | not
in excess of the amount specified above as "Total Deposit", |
9 | | has been deposited. |
10 | | Subject to payment of amounts into the Capital Projects |
11 | | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois |
12 | | Fund, and the McCormick Place Expansion Project Fund pursuant |
13 | | to the preceding paragraphs or in any amendments thereto |
14 | | hereafter enacted, the Department shall each month deposit into |
15 | | the Aviation Fuel Sales Tax Refund Fund an amount estimated by |
16 | | the Department to be required for refunds of the 80% portion of |
17 | | the tax on aviation fuel under this Act. |
18 | | Subject to payment of amounts into the Build Illinois Fund |
19 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
20 | | preceding paragraphs or in any amendments thereto hereafter
|
21 | | enacted, beginning July 1, 1993 and ending on September 30, |
22 | | 2013, the Department shall each month pay into the
Illinois Tax |
23 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
24 | | preceding month from the 6.25% general rate on the selling |
25 | | price of tangible
personal property. |
26 | | Subject to payment of amounts into the Build Illinois Fund |
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1 | | and the
McCormick Place Expansion Project Fund pursuant to the |
2 | | preceding paragraphs or
in any
amendments thereto hereafter |
3 | | enacted, beginning with the receipt of the first
report of |
4 | | taxes paid by an eligible business and continuing for a 25-year
|
5 | | period, the Department shall each month pay into the Energy |
6 | | Infrastructure
Fund 80% of the net revenue realized from the |
7 | | 6.25% general rate on the
selling price of Illinois-mined coal |
8 | | that was sold to an eligible business.
For purposes of this |
9 | | paragraph, the term "eligible business" means a new
electric |
10 | | generating facility certified pursuant to Section 605-332 of |
11 | | the
Department of Commerce and
Economic Opportunity Law of the |
12 | | Civil Administrative
Code of Illinois. |
13 | | Subject to payment of amounts into the Build Illinois Fund, |
14 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
15 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
16 | | the preceding paragraphs or in any amendments to this Section |
17 | | hereafter enacted, beginning on the first day of the first |
18 | | calendar month to occur on or after the effective date of this |
19 | | amendatory Act of the 98th General Assembly, each month, from |
20 | | the collections made under Section 9 of the Use Tax Act, |
21 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
22 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
23 | | Tax Act, the Department shall pay into the Tax Compliance and |
24 | | Administration Fund, to be used, subject to appropriation, to |
25 | | fund additional auditors and compliance personnel at the |
26 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
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1 | | the cash receipts collected during the preceding fiscal year by |
2 | | the Audit Bureau of the Department under the Use Tax Act, the |
3 | | Service Use Tax Act, the Service Occupation Tax Act, the |
4 | | Retailers' Occupation Tax Act, and associated local occupation |
5 | | and use taxes administered by the Department (except the amount |
6 | | collected on aviation fuel sold on or after December 1, 2017) . |
7 | | Of the remainder of the moneys received by the Department |
8 | | pursuant to this
Act, 75% thereof shall be paid into the |
9 | | General Revenue Fund of the State Treasury and 25% shall be |
10 | | reserved in a special account and used only for the transfer to |
11 | | the Common School Fund as part of the monthly transfer from the |
12 | | General Revenue Fund in accordance with Section 8a of the State |
13 | | Finance Act. |
14 | | As soon as possible after the first day of each month, upon |
15 | | certification
of the Department of Revenue, the Comptroller |
16 | | shall order transferred and
the Treasurer shall transfer from |
17 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
18 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
19 | | for the second preceding month.
Beginning April 1, 2000, this |
20 | | transfer is no longer required
and shall not be made. |
21 | | Net revenue realized for a month shall be the revenue |
22 | | collected by the State
pursuant to this Act, less the amount |
23 | | paid out during that month as refunds
to taxpayers for |
24 | | overpayment of liability. |
25 | | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; |
26 | | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; |
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1 | | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. |
2 | | 8-19-16.)
|
3 | | (35 ILCS 110/17) (from Ch. 120, par. 439.47)
|
4 | | Sec. 17.
If it shall appear that an amount of tax or |
5 | | penalty or interest has
been paid in error hereunder to the |
6 | | Department by a purchaser, as distinguished
from the |
7 | | serviceman, whether such amount be paid through a mistake of |
8 | | fact
or an error of law, such purchaser may file a claim for |
9 | | credit or refund
with the Department. If it shall appear that |
10 | | an amount of tax or penalty or
interest has been paid in error |
11 | | to the Department hereunder by a serviceman
who is required or |
12 | | authorized to collect and remit the Service Use Tax,
whether |
13 | | such amount be paid through a mistake of fact or an error of |
14 | | law,
such serviceman may file a claim for credit or refund with |
15 | | the Department,
provided that no credit shall be allowed or |
16 | | refund made for any amount paid
by any such serviceman unless |
17 | | it shall appear that he bore the burden of
such amount and did |
18 | | not shift the burden thereof to anyone else (as in the
case of |
19 | | a duplicated tax payment which the serviceman made to the
|
20 | | Department and did not collect from anyone else), or unless it |
21 | | shall appear
that he or his legal representative has |
22 | | unconditionally repaid such amount
to his vendee (1) who bore |
23 | | the burden thereof and has not shifted such
burden directly or |
24 | | indirectly in any manner whatsoever; (2) who, if he has
shifted |
25 | | such burden, has repaid unconditionally such amount to his own
|
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1 | | vendee, and (3) who is not entitled to receive any |
2 | | reimbursement therefor
from any other source than from his |
3 | | vendor, nor to be relieved of such
burden in any other manner |
4 | | whatsoever. If it shall appear that an amount of
tax has been |
5 | | paid in error hereunder by the purchaser to a serviceman, who
|
6 | | retained such tax as reimbursement for his tax liability on the |
7 | | same sale
of service under the Service Occupation Tax Act, and |
8 | | who paid such tax
as required by the Service Occupation Tax |
9 | | Act, whether such amount be
paid through a mistake of fact or |
10 | | an error of law, the procedure for
recovering such tax shall be |
11 | | that prescribed in Sections 17, 18, 19 and 20
of the Service |
12 | | Occupation Tax Act.
|
13 | | Any credit or refund that is allowed under this Section |
14 | | shall bear interest
at the rate and in the manner specified in |
15 | | the Uniform Penalty and Interest
Act.
|
16 | | Any claim filed hereunder shall be filed upon a form |
17 | | prescribed and
furnished by the Department. The claim shall be |
18 | | signed by the claimant (or
by the claimant's legal |
19 | | representative if the claimant shall have died or
become a |
20 | | person under legal disability), or by a duly
authorized agent |
21 | | of the claimant or his or her legal representative.
|
22 | | A claim for credit or refund shall be considered to have |
23 | | been filed with
the Department on the date upon which it is |
24 | | received by the Department.
Upon receipt of any claim for |
25 | | credit or refund filed under this Act, any
officer or employee |
26 | | of the Department, authorized in writing by the
Director of |
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1 | | Revenue to acknowledge receipt of such claims on behalf of the
|
2 | | Department, shall execute on behalf of the Department, and |
3 | | shall deliver or
mail to the claimant or his duly authorized |
4 | | agent, a written receipt,
acknowledging that the claim has been |
5 | | filed with the Department, describing
the claim in sufficient |
6 | | detail to identify it and stating the date upon
which the claim |
7 | | was received by the Department. Such written receipt shall
be |
8 | | prima facie evidence that the Department received the claim |
9 | | described in
such receipt and shall be prima facie evidence of |
10 | | the date when such claim
was received by the Department. In the |
11 | | absence of such a written receipt,
the records of the |
12 | | Department as to when the claim was received by the
Department, |
13 | | or as to whether or not the claim was received at all by the
|
14 | | Department, shall be deemed to be prima facie correct upon |
15 | | these questions
in the event of any dispute between the |
16 | | claimant (or his or her legal
representative) and the |
17 | | Department concerning these questions.
|
18 | | In case the Department determines that the claimant is |
19 | | entitled to a
refund, such refund shall be made only from the |
20 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
21 | | as may be
available for that purpose , as appropriate . If it |
22 | | appears unlikely that the amount available
appropriated would |
23 | | permit everyone having a claim allowed during the period
|
24 | | covered by such appropriation or from the Aviation Fuel Sales |
25 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
26 | | refund, the
Department, by rule or regulation, shall provide |
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1 | | for the payment of refunds in
hardship cases and shall define |
2 | | what types of cases qualify as hardship cases.
|
3 | | (Source: P.A. 87-205 .)
|
4 | | Section 20. The Service Occupation Tax Act is amended by |
5 | | changing Sections 9 and 17 as follows:
|
6 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109) |
7 | | Sec. 9. Each serviceman required or authorized to collect |
8 | | the tax
herein imposed shall pay to the Department the amount |
9 | | of such tax at the
time when he is required to file his return |
10 | | for the period during which
such tax was collectible, less a |
11 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
12 | | after January 1, 1990, or
$5 per calendar year, whichever is |
13 | | greater, which is allowed to reimburse
the serviceman for |
14 | | expenses incurred in collecting the tax, keeping
records, |
15 | | preparing and filing returns, remitting the tax and supplying |
16 | | data
to the Department on request. The discount under this |
17 | | Section is not allowed for taxes paid on aviation fuel that are |
18 | | deposited into the State Aviation Program Fund under this Act. |
19 | | The Department may disallow the discount for servicemen whose |
20 | | certificate of registration is revoked at the time the return |
21 | | is filed, but only if the Department's decision to revoke the |
22 | | certificate of registration has become final. |
23 | | Where such tangible personal property is sold under a |
24 | | conditional
sales contract, or under any other form of sale |
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1 | | wherein the payment of
the principal sum, or a part thereof, is |
2 | | extended beyond the close of
the period for which the return is |
3 | | filed, the serviceman, in collecting
the tax may collect, for |
4 | | each tax return period, only the tax applicable
to the part of |
5 | | the selling price actually received during such tax return
|
6 | | period. |
7 | | Except as provided hereinafter in this Section, on or |
8 | | before the twentieth
day of each calendar month, such |
9 | | serviceman shall file a
return for the preceding calendar month |
10 | | in accordance with reasonable
rules and regulations to be |
11 | | promulgated by the Department of Revenue.
Such return shall be |
12 | | filed on a form prescribed by the Department and
shall contain |
13 | | such information as the Department may reasonably require. |
14 | | The Department may require returns to be filed on a |
15 | | quarterly basis.
If so required, a return for each calendar |
16 | | quarter shall be filed on or
before the twentieth day of the |
17 | | calendar month following the end of such
calendar quarter. The |
18 | | taxpayer shall also file a return with the
Department for each |
19 | | of the first two months of each calendar quarter, on or
before |
20 | | the twentieth day of the following calendar month, stating: |
21 | | 1. The name of the seller; |
22 | | 2. The address of the principal place of business from |
23 | | which he engages
in business as a serviceman in this State; |
24 | | 3. The total amount of taxable receipts received by him |
25 | | during the
preceding calendar month, including receipts |
26 | | from charge and time sales,
but less all deductions allowed |
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1 | | by law; |
2 | | 4. The amount of credit provided in Section 2d of this |
3 | | Act; |
4 | | 5. The amount of tax due; |
5 | | 5-5. The signature of the taxpayer; and |
6 | | 6. Such other reasonable information as the Department |
7 | | may
require. |
8 | | Beginning on January 1, 2018, each serviceman required or |
9 | | authorized to collect the tax herein imposed on aviation fuel |
10 | | acquired as an incident to the purchase of a service in this |
11 | | State during the preceding calendar month shall, instead of |
12 | | reporting and paying tax as otherwise required by this Section, |
13 | | file an aviation fuel tax return with the Department on or |
14 | | before the twentieth day of each calendar month. The |
15 | | requirements related to the return shall be as otherwise |
16 | | provided in this Section. Notwithstanding any other provisions |
17 | | of this Act to the contrary, servicemen transferring aviation |
18 | | fuel incident to sales of service shall file all aviation fuel |
19 | | tax returns and shall make all aviation fuel tax payments by |
20 | | electronic means in the manner and form required by the |
21 | | Department. For purposes of this paragraph, "aviation fuel" |
22 | | means a product that is intended for use or offered for sale as |
23 | | fuel for an aircraft. |
24 | | If a taxpayer fails to sign a return within 30 days after |
25 | | the proper notice
and demand for signature by the Department, |
26 | | the return shall be considered
valid and any amount shown to be |
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1 | | due on the return shall be deemed assessed. |
2 | | Prior to October 1, 2003, and on and after September 1, |
3 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
4 | | certification
from a purchaser in satisfaction
of Service Use |
5 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
6 | | the purchaser provides
the
appropriate
documentation as |
7 | | required by Section 3-70 of the Service Use Tax Act.
A |
8 | | Manufacturer's Purchase Credit certification, accepted prior |
9 | | to October 1,
2003 or on or after September 1, 2004 by a |
10 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
11 | | Act, may be used by that
serviceman to satisfy Service |
12 | | Occupation Tax liability in the amount claimed in
the |
13 | | certification, not to exceed 6.25% of the receipts subject to |
14 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
15 | | Credit reported on any
original or amended return
filed under
|
16 | | this Act after October 20, 2003 for reporting periods prior to |
17 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
18 | | Credit reported on annual returns due on or after January 1, |
19 | | 2005 will be disallowed for periods prior to September 1, 2004.
|
20 | | No Manufacturer's
Purchase Credit may be used after September |
21 | | 30, 2003 through August 31, 2004 to
satisfy any
tax liability |
22 | | imposed under this Act, including any audit liability. |
23 | | If the serviceman's average monthly tax liability to
the |
24 | | Department does not exceed $200, the Department may authorize |
25 | | his
returns to be filed on a quarter annual basis, with the |
26 | | return for
January, February and March of a given year being |
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1 | | due by April 20 of
such year; with the return for April, May |
2 | | and June of a given year being
due by July 20 of such year; with |
3 | | the return for July, August and
September of a given year being |
4 | | due by October 20 of such year, and with
the return for |
5 | | October, November and December of a given year being due
by |
6 | | January 20 of the following year. |
7 | | If the serviceman's average monthly tax liability to
the |
8 | | Department does not exceed $50, the Department may authorize |
9 | | his
returns to be filed on an annual basis, with the return for |
10 | | a given year
being due by January 20 of the following year. |
11 | | Such quarter annual and annual returns, as to form and |
12 | | substance,
shall be subject to the same requirements as monthly |
13 | | returns. |
14 | | Notwithstanding any other provision in this Act concerning |
15 | | the time within
which a serviceman may file his return, in the |
16 | | case of any serviceman who
ceases to engage in a kind of |
17 | | business which makes him responsible for filing
returns under |
18 | | this Act, such serviceman shall file a final return under this
|
19 | | Act with the Department not more than 1 month after |
20 | | discontinuing such
business. |
21 | | Beginning October 1, 1993, a taxpayer who has an average |
22 | | monthly tax
liability of $150,000 or more shall make all |
23 | | payments required by rules of the
Department by electronic |
24 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
25 | | an average monthly tax liability of $100,000 or more shall make |
26 | | all
payments required by rules of the Department by electronic |
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1 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
2 | | an average monthly tax liability
of $50,000 or more shall make |
3 | | all payments required by rules of the Department
by electronic |
4 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
5 | | an annual tax liability of $200,000 or more shall make all |
6 | | payments required by
rules of the Department by electronic |
7 | | funds transfer. The term "annual tax
liability" shall be the |
8 | | sum of the taxpayer's liabilities under this Act, and
under all |
9 | | other State and local occupation and use tax laws administered |
10 | | by the
Department, for the immediately preceding calendar year. |
11 | | The term "average
monthly tax liability" means
the sum of the |
12 | | taxpayer's liabilities under this Act, and under all other |
13 | | State
and local occupation and use tax laws administered by the |
14 | | Department, for the
immediately preceding calendar year |
15 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
16 | | a tax liability in the
amount set forth in subsection (b) of |
17 | | Section 2505-210 of the Department of
Revenue Law shall make |
18 | | all payments required by rules of the Department by
electronic |
19 | | funds transfer. |
20 | | Before August 1 of each year beginning in 1993, the |
21 | | Department shall
notify all taxpayers required to make payments |
22 | | by electronic funds transfer.
All taxpayers required to make |
23 | | payments by electronic funds transfer shall make
those payments |
24 | | for a minimum of one year beginning on October 1. |
25 | | Any taxpayer not required to make payments by electronic |
26 | | funds transfer may
make payments by electronic funds transfer |
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1 | | with the
permission of the Department. |
2 | | All taxpayers required to make payment by electronic funds |
3 | | transfer and
any taxpayers authorized to voluntarily make |
4 | | payments by electronic funds
transfer shall make those payments |
5 | | in the manner authorized by the Department. |
6 | | The Department shall adopt such rules as are necessary to |
7 | | effectuate a
program of electronic funds transfer and the |
8 | | requirements of this Section. |
9 | | Where a serviceman collects the tax with respect to the |
10 | | selling price of
tangible personal property which he sells and |
11 | | the purchaser thereafter returns
such tangible personal |
12 | | property and the serviceman refunds the
selling price thereof |
13 | | to the purchaser, such serviceman shall also refund,
to the |
14 | | purchaser, the tax so collected from the purchaser. When
filing |
15 | | his return for the period in which he refunds such tax to the
|
16 | | purchaser, the serviceman may deduct the amount of the tax so |
17 | | refunded by
him to the purchaser from any other Service |
18 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
19 | | Use Tax which such serviceman may be
required to pay or remit |
20 | | to the Department, as shown by such return,
provided that the |
21 | | amount of the tax to be deducted shall previously have
been |
22 | | remitted to the Department by such serviceman. If the |
23 | | serviceman shall
not previously have remitted the amount of |
24 | | such tax to the Department,
he shall be entitled to no |
25 | | deduction hereunder upon refunding such tax
to the purchaser. |
26 | | If experience indicates such action to be practicable, the |
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1 | | Department
may prescribe and furnish a combination or joint |
2 | | return which will
enable servicemen, who are required to file |
3 | | returns
hereunder and also under the Retailers' Occupation Tax |
4 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
5 | | the return
information required by all said Acts on the one |
6 | | form. |
7 | | Where the serviceman has more than one business
registered |
8 | | with the Department under separate registrations hereunder,
|
9 | | such serviceman shall file separate returns for each
registered |
10 | | business. |
11 | | Beginning January 1, 1990, each month the Department shall |
12 | | pay into
the Local Government Tax Fund the revenue realized for |
13 | | the
preceding month from the 1% tax on sales of food for human |
14 | | consumption
which is to be consumed off the premises where it |
15 | | is sold (other than
alcoholic beverages, soft drinks and food |
16 | | which has been prepared for
immediate consumption) and |
17 | | prescription and nonprescription medicines,
drugs, medical |
18 | | appliances, products classified as Class III medical devices by |
19 | | the United States Food and Drug Administration that are used |
20 | | for cancer treatment pursuant to a prescription, as well as any |
21 | | accessories and components related to those devices, and |
22 | | insulin, urine testing materials, syringes
and needles used by |
23 | | diabetics. |
24 | | Beginning January 1, 1990, each month the Department shall |
25 | | pay into
the County and Mass Transit District Fund 4% of the |
26 | | revenue realized
for the preceding month from the 6.25% general |
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1 | | rate on sales of tangible personal property other than aviation |
2 | | fuel sold on or after December 1, 2017. This exception for |
3 | | aviation fuel only applies for so long as the revenue use |
4 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
5 | | binding on the State . |
6 | | For aviation fuel sold on or after December 1, 2017, each |
7 | | month the Department shall pay into the State Aviation Program |
8 | | Fund 4% of the net revenue realized for the preceding month |
9 | | from the 6.25% general rate on the selling price of aviation |
10 | | fuel, less an amount estimated by the Department to be required |
11 | | for refunds of the 4% portion of the tax on aviation fuel under |
12 | | this Act, which amount shall be deposited into the Aviation |
13 | | Fuel Sales Tax Refund Fund. The Department shall only pay |
14 | | moneys into the State Aviation Program Fund and the Aviation |
15 | | Fuel Sales Tax Refund Fund under this Act for so long as the |
16 | | revenue use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. |
17 | | §47133 are binding on the State. |
18 | | Beginning August 1, 2000, each
month the Department shall |
19 | | pay into the
County and Mass Transit District Fund 20% of the |
20 | | net revenue realized for the
preceding month from the 1.25% |
21 | | rate on the selling price of motor fuel and
gasohol. |
22 | | Beginning January 1, 1990, each month the Department shall |
23 | | pay into
the Local Government Tax Fund 16% of the revenue |
24 | | realized for the
preceding month from the 6.25% general rate on |
25 | | transfers of
tangible personal property other than aviation |
26 | | fuel sold on or after December 1, 2017. This exception for |
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1 | | aviation fuel only applies for so long as the revenue use |
2 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
3 | | binding on the State . |
4 | | For aviation fuel sold on or after December 1, 2017, each |
5 | | month the Department shall pay into the State Aviation Program |
6 | | Fund 16% of the net revenue realized for the preceding month |
7 | | from the 6.25% general rate on the selling price of aviation |
8 | | fuel, less an amount estimated by the Department to be required |
9 | | for refunds of the 16% portion of the tax on aviation fuel |
10 | | under this Act, which amount shall be deposited into the |
11 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
12 | | pay moneys into the State Aviation Program Fund and the |
13 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
14 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
15 | | U.S.C. §47133 are binding on the State. |
16 | | Beginning August 1, 2000, each
month the Department shall |
17 | | pay into the
Local Government Tax Fund 80% of the net revenue |
18 | | realized for the preceding
month from the 1.25% rate on the |
19 | | selling price of motor fuel and gasohol. |
20 | | Beginning October 1, 2009, each month the Department shall |
21 | | pay into the Capital Projects Fund an amount that is equal to |
22 | | an amount estimated by the Department to represent 80% of the |
23 | | net revenue realized for the preceding month from the sale of |
24 | | candy, grooming and hygiene products, and soft drinks that had |
25 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
26 | | are now taxed at 6.25%. |
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1 | | Beginning July 1, 2013, each month the Department shall pay |
2 | | into the Underground Storage Tank Fund from the proceeds |
3 | | collected under this Act, the Use Tax Act, the Service Use Tax |
4 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
5 | | the average monthly deficit in the Underground Storage Tank |
6 | | Fund during the prior year, as certified annually by the |
7 | | Illinois Environmental Protection Agency, but the total |
8 | | payment into the Underground Storage Tank Fund under this Act, |
9 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
10 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
11 | | fiscal year. As used in this paragraph, the "average monthly |
12 | | deficit" shall be equal to the difference between the average |
13 | | monthly claims for payment by the fund and the average monthly |
14 | | revenues deposited into the fund, excluding payments made |
15 | | pursuant to this paragraph. |
16 | | Beginning July 1, 2015, of the remainder of the moneys |
17 | | received by the Department under the Use Tax Act, the Service |
18 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
19 | | each month the Department shall deposit $500,000 into the State |
20 | | Crime Laboratory Fund. |
21 | | Of the remainder of the moneys received by the Department |
22 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
23 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
24 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
25 | | Build Illinois Fund; provided, however, that if in
any fiscal |
26 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
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1 | | may be, of the moneys received by the Department and required |
2 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
3 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
4 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
5 | | Service Occupation Tax Act, such Acts
being hereinafter called |
6 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
7 | | may be, of moneys being hereinafter called the "Tax Act
|
8 | | Amount", and (2) the amount transferred to the Build Illinois |
9 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
10 | | less than the Annual
Specified Amount (as defined in Section 3 |
11 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
12 | | difference shall be immediately paid into the
Build Illinois |
13 | | Fund from other moneys received by the Department pursuant
to |
14 | | the Tax Acts; and further provided, that if on the last |
15 | | business day of
any month the sum of (1) the Tax Act Amount |
16 | | required to be deposited into
the Build Illinois Account in the |
17 | | Build Illinois Fund during such month and
(2) the amount |
18 | | transferred during such month to the Build Illinois Fund
from |
19 | | the State and Local Sales Tax Reform Fund shall have been less |
20 | | than
1/12 of the Annual Specified Amount, an amount equal to |
21 | | the difference
shall be immediately paid into the Build |
22 | | Illinois Fund from other moneys
received by the Department |
23 | | pursuant to the Tax Acts; and, further provided,
that in no |
24 | | event shall the payments required under the preceding proviso
|
25 | | result in aggregate payments into the Build Illinois Fund |
26 | | pursuant to this
clause (b) for any fiscal year in excess of |
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1 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
2 | | Specified Amount for such fiscal year; and,
further provided, |
3 | | that the amounts payable into the Build Illinois Fund
under |
4 | | this clause (b) shall be payable only until such time as the
|
5 | | aggregate amount on deposit under each trust indenture securing |
6 | | Bonds
issued and outstanding pursuant to the Build Illinois |
7 | | Bond Act is
sufficient, taking into account any future |
8 | | investment income, to fully
provide, in accordance with such |
9 | | indenture, for the defeasance of or the
payment of the |
10 | | principal of, premium, if any, and interest on the Bonds
|
11 | | secured by such indenture and on any Bonds expected to be |
12 | | issued thereafter
and all fees and costs payable with respect |
13 | | thereto, all as certified by
the Director of the
Bureau of the |
14 | | Budget (now Governor's Office of Management and Budget). If
on |
15 | | the last business day of
any month in which Bonds are |
16 | | outstanding pursuant to the Build Illinois
Bond Act, the |
17 | | aggregate of the moneys deposited
in the Build Illinois Bond |
18 | | Account in the Build Illinois Fund in such month
shall be less |
19 | | than the amount required to be transferred in such month from
|
20 | | the Build Illinois Bond Account to the Build Illinois Bond |
21 | | Retirement and
Interest Fund pursuant to Section 13 of the |
22 | | Build Illinois Bond Act, an
amount equal to such deficiency |
23 | | shall be immediately paid
from other moneys received by the |
24 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
25 | | provided, however, that any amounts paid to the
Build Illinois |
26 | | Fund in any fiscal year pursuant to this sentence shall be
|
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1 | | deemed to constitute payments pursuant to clause (b) of the |
2 | | preceding
sentence and shall reduce the amount otherwise |
3 | | payable for such fiscal year
pursuant to clause (b) of the |
4 | | preceding sentence. The moneys received by
the Department |
5 | | pursuant to this Act and required to be deposited into the
|
6 | | Build Illinois Fund are subject to the pledge, claim and charge |
7 | | set forth
in Section 12 of the Build Illinois Bond Act. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | as provided in
the preceding paragraph or in any amendment |
10 | | thereto hereafter enacted, the
following specified monthly |
11 | | installment of the amount requested in the
certificate of the |
12 | | Chairman of the Metropolitan Pier and Exposition
Authority |
13 | | provided under Section 8.25f of the State Finance Act, but not |
14 | | in
excess of the sums designated as "Total Deposit", shall be |
15 | | deposited in the
aggregate from collections under Section 9 of |
16 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
17 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
18 | | Retailers' Occupation Tax Act into the McCormick Place
|
19 | | Expansion Project Fund in the specified fiscal years. |
|
20 | | Fiscal Year | | Total Deposit | |
21 | | 1993 | | $0 | |
22 | | 1994 | | 53,000,000 | |
23 | | 1995 | | 58,000,000 | |
24 | | 1996 | | 61,000,000 | |
25 | | 1997 | | 64,000,000 | |
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1 | | 1998 | | 68,000,000 | |
2 | | 1999 | | 71,000,000 | |
3 | | 2000 | | 75,000,000 | |
4 | | 2001 | | 80,000,000 | |
5 | | 2002 | | 93,000,000 | |
6 | | 2003 | | 99,000,000 | |
7 | | 2004 | | 103,000,000 | |
8 | | 2005 | | 108,000,000 | |
9 | | 2006 | | 113,000,000 | |
10 | | 2007 | | 119,000,000 | |
11 | | 2008 | | 126,000,000 | |
12 | | 2009 | | 132,000,000 | |
13 | | 2010 | | 139,000,000 | |
14 | | 2011 | | 146,000,000 | |
15 | | 2012 | | 153,000,000 | |
16 | | 2013 | | 161,000,000 | |
17 | | 2014 | | 170,000,000 | |
18 | | 2015 | | 179,000,000 | |
19 | | 2016 | | 189,000,000 | |
20 | | 2017 | | 199,000,000 | |
21 | | 2018 | | 210,000,000 | |
22 | | 2019 | | 221,000,000 | |
23 | | 2020 | | 233,000,000 | |
24 | | 2021 | | 246,000,000 | |
25 | | 2022 | | 260,000,000 | |
26 | | 2023 | | 275,000,000 | |
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1 | | 2024 | | 275,000,000 | |
2 | | 2025 | | 275,000,000 | |
3 | | 2026 | | 279,000,000 | |
4 | | 2027 | | 292,000,000 | |
5 | | 2028 | | 307,000,000 | |
6 | | 2029 | | 322,000,000 | |
7 | | 2030 | | 338,000,000 | |
8 | | 2031 | | 350,000,000 | |
9 | | 2032 | | 350,000,000 | |
10 | | and | | |
|
11 | | each fiscal year | | |
|
12 | | thereafter that bonds | | |
|
13 | | are outstanding under | | |
|
14 | | Section 13.2 of the | | |
|
15 | | Metropolitan Pier and | | |
|
16 | | Exposition Authority Act, | | |
|
17 | | but not after fiscal year 2060. | | |
|
18 | | Beginning July 20, 1993 and in each month of each fiscal |
19 | | year thereafter,
one-eighth of the amount requested in the |
20 | | certificate of the Chairman of
the Metropolitan Pier and |
21 | | Exposition Authority for that fiscal year, less
the amount |
22 | | deposited into the McCormick Place Expansion Project Fund by |
23 | | the
State Treasurer in the respective month under subsection |
24 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
25 | | Authority Act, plus cumulative
deficiencies in the deposits |
26 | | required under this Section for previous
months and years, |
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1 | | shall be deposited into the McCormick Place Expansion
Project |
2 | | Fund, until the full amount requested for the fiscal year, but |
3 | | not
in excess of the amount specified above as "Total Deposit", |
4 | | has been deposited. |
5 | | Subject to payment of amounts into the Capital Projects |
6 | | Fund, the Build Illinois Fund, and the McCormick Place |
7 | | Expansion Project Fund pursuant to the preceding paragraphs or |
8 | | in any amendments thereto hereafter enacted, the Department |
9 | | shall each month deposit into the Aviation Fuel Sales Tax |
10 | | Refund Fund an amount estimated by the Department to be |
11 | | required for refunds of the 80% portion of the tax on aviation |
12 | | fuel under this Act. |
13 | | Subject to payment of amounts into the Build Illinois Fund |
14 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
15 | | preceding paragraphs or in any amendments thereto hereafter
|
16 | | enacted, beginning July 1, 1993 and ending on September 30, |
17 | | 2013, the Department shall each month pay into the
Illinois Tax |
18 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
19 | | preceding month from the 6.25% general rate on the selling |
20 | | price of tangible
personal property. |
21 | | Subject to payment of amounts into the Build Illinois Fund |
22 | | and the
McCormick Place Expansion Project Fund pursuant to the |
23 | | preceding paragraphs or in any
amendments thereto hereafter |
24 | | enacted, beginning with the receipt of the first
report of |
25 | | taxes paid by an eligible business and continuing for a 25-year
|
26 | | period, the Department shall each month pay into the Energy |
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1 | | Infrastructure
Fund 80% of the net revenue realized from the |
2 | | 6.25% general rate on the
selling price of Illinois-mined coal |
3 | | that was sold to an eligible business.
For purposes of this |
4 | | paragraph, the term "eligible business" means a new
electric |
5 | | generating facility certified pursuant to Section 605-332 of |
6 | | the
Department of Commerce and
Economic Opportunity Law of the |
7 | | Civil Administrative
Code of Illinois. |
8 | | Subject to payment of amounts into the Build Illinois Fund, |
9 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
10 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
11 | | the preceding paragraphs or in any amendments to this Section |
12 | | hereafter enacted, beginning on the first day of the first |
13 | | calendar month to occur on or after the effective date of this |
14 | | amendatory Act of the 98th General Assembly, each month, from |
15 | | the collections made under Section 9 of the Use Tax Act, |
16 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
17 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
18 | | Tax Act, the Department shall pay into the Tax Compliance and |
19 | | Administration Fund, to be used, subject to appropriation, to |
20 | | fund additional auditors and compliance personnel at the |
21 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
22 | | the cash receipts collected during the preceding fiscal year by |
23 | | the Audit Bureau of the Department under the Use Tax Act, the |
24 | | Service Use Tax Act, the Service Occupation Tax Act, the |
25 | | Retailers' Occupation Tax Act, and associated local occupation |
26 | | and use taxes administered by the Department (except the amount |
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1 | | collected on aviation fuel sold on or after December 1, 2017) . |
2 | | Of the remainder of the moneys received by the Department |
3 | | pursuant to this
Act, 75% shall be paid into the General |
4 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
5 | | a special account and used only for the transfer to the Common |
6 | | School Fund as part of the monthly transfer from the General |
7 | | Revenue Fund in accordance with Section 8a of the State Finance |
8 | | Act. |
9 | | The Department may, upon separate written notice to a |
10 | | taxpayer,
require the taxpayer to prepare and file with the |
11 | | Department on a form
prescribed by the Department within not |
12 | | less than 60 days after receipt
of the notice an annual |
13 | | information return for the tax year specified in
the notice. |
14 | | Such annual return to the Department shall include a
statement |
15 | | of gross receipts as shown by the taxpayer's last Federal |
16 | | income
tax return. If the total receipts of the business as |
17 | | reported in the
Federal income tax return do not agree with the |
18 | | gross receipts reported to
the Department of Revenue for the |
19 | | same period, the taxpayer shall attach
to his annual return a |
20 | | schedule showing a reconciliation of the 2
amounts and the |
21 | | reasons for the difference. The taxpayer's annual
return to the |
22 | | Department shall also disclose the cost of goods sold by
the |
23 | | taxpayer during the year covered by such return, opening and |
24 | | closing
inventories of such goods for such year, cost of goods |
25 | | used from stock
or taken from stock and given away by the |
26 | | taxpayer during such year, pay
roll information of the |
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1 | | taxpayer's business during such year and any
additional |
2 | | reasonable information which the Department deems would be
|
3 | | helpful in determining the accuracy of the monthly, quarterly |
4 | | or annual
returns filed by such taxpayer as hereinbefore |
5 | | provided for in this
Section. |
6 | | If the annual information return required by this Section |
7 | | is not
filed when and as required, the taxpayer shall be liable |
8 | | as follows: |
9 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
10 | | for a penalty equal to 1/6 of 1% of the tax due from such |
11 | | taxpayer
under this Act during the period to be covered by |
12 | | the annual return
for each month or fraction of a month |
13 | | until such return is filed as
required, the penalty to be |
14 | | assessed and collected in the same manner
as any other |
15 | | penalty provided for in this Act. |
16 | | (ii) On and after January 1, 1994, the taxpayer shall |
17 | | be liable for a
penalty as described in Section 3-4 of the |
18 | | Uniform Penalty and Interest Act. |
19 | | The chief executive officer, proprietor, owner or highest |
20 | | ranking
manager shall sign the annual return to certify the |
21 | | accuracy of the
information contained therein. Any person who |
22 | | willfully signs the
annual return containing false or |
23 | | inaccurate information shall be guilty
of perjury and punished |
24 | | accordingly. The annual return form prescribed
by the |
25 | | Department shall include a warning that the person signing the
|
26 | | return may be liable for perjury. |
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1 | | The foregoing portion of this Section concerning the filing |
2 | | of an
annual information return shall not apply to a serviceman |
3 | | who is not
required to file an income tax return with the |
4 | | United States Government. |
5 | | As soon as possible after the first day of each month, upon |
6 | | certification
of the Department of Revenue, the Comptroller |
7 | | shall order transferred and
the Treasurer shall transfer from |
8 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
9 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
10 | | for the second preceding month.
Beginning April 1, 2000, this |
11 | | transfer is no longer required
and shall not be made. |
12 | | Net revenue realized for a month shall be the revenue |
13 | | collected by the State
pursuant to this Act, less the amount |
14 | | paid out during that month as
refunds to taxpayers for |
15 | | overpayment of liability. |
16 | | For greater simplicity of administration, it shall be |
17 | | permissible for
manufacturers, importers and wholesalers whose |
18 | | products are sold by numerous
servicemen in Illinois, and who |
19 | | wish to do so, to
assume the responsibility for accounting and |
20 | | paying to the Department
all tax accruing under this Act with |
21 | | respect to such sales, if the
servicemen who are affected do |
22 | | not make written objection to the
Department to this |
23 | | arrangement. |
24 | | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; |
25 | | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; |
26 | | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. |
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1 | | 8-19-16.)
|
2 | | (35 ILCS 115/17) (from Ch. 120, par. 439.117)
|
3 | | Sec. 17.
If it shall appear that an amount of tax or |
4 | | penalty or interest has
been paid in error hereunder directly |
5 | | to the Department by a serviceman,
whether such amount be paid |
6 | | through a mistake of fact or an error of law, such
serviceman |
7 | | may file a claim for credit or refund with the Department. If |
8 | | it
shall appear that an amount of tax or penalty or interest |
9 | | has been paid in
error to the Department hereunder by a |
10 | | supplier who is required or
authorized to collect and remit the |
11 | | Service Occupation Tax, whether such
amount be paid through a |
12 | | mistake of fact or an error of law, such supplier
may file a |
13 | | claim for credit or refund with the Department, provided that |
14 | | no
credit shall be allowed nor any refund made for any amount |
15 | | paid by any such
supplier unless it shall appear that he bore |
16 | | the burden of such amount and
did not shift the burden thereof |
17 | | to anyone else (as in the case of a
duplicated tax payment |
18 | | which the supplier made to the Department and did
not collect |
19 | | from anyone else), or unless it shall appear that he or his
|
20 | | legal representative has unconditionally repaid such amount to |
21 | | his vendee
(1) who bore the burden thereof and has not shifted |
22 | | such burden directly or
indirectly in any manner whatsoever; |
23 | | (2) who, if he has shifted such
burden, has repaid |
24 | | unconditionally such amount to his own vendee, and (3)
who is |
25 | | not entitled to receive any reimbursement therefor from any |
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1 | | other
source than from his supplier, nor to be relieved of such |
2 | | burden in any
other manner whatsoever.
|
3 | | Any credit or refund that is allowed under this Section |
4 | | shall bear interest
at the rate and in the manner specified in |
5 | | the Uniform Penalty and Interest
Act.
|
6 | | Any claim filed hereunder shall be filed upon a form |
7 | | prescribed and
furnished by the Department. The claim shall be |
8 | | signed by the claimant (or
by the claimant's legal |
9 | | representative if the claimant shall have died or
become a |
10 | | person under legal disability), or by a duly
authorized agent |
11 | | of the claimant or his or her legal representative.
|
12 | | A claim for credit or refund shall be considered to have |
13 | | been filed with
the Department on the date upon which it is |
14 | | received by the Department.
Upon receipt of any claim for |
15 | | credit or refund filed under this Act, any
officer or employee |
16 | | of the Department, authorized in writing by the
Director of |
17 | | Revenue to acknowledge receipt of such claims on behalf of the
|
18 | | Department, shall execute on behalf of the Department, and |
19 | | shall deliver or
mail to the claimant or his or her duly |
20 | | authorized agent, a written receipt,
acknowledging that the |
21 | | claim has been filed with the Department, describing
the claim |
22 | | in sufficient detail to identify it and stating the date upon
|
23 | | which the claim was received by the Department. Such written |
24 | | receipt shall
be prima facie evidence that the Department |
25 | | received the claim described in
such receipt and shall be prima |
26 | | facie evidence of the date when such claim
was received by the |
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1 | | Department. In the absence of such a written receipt,
the |
2 | | records of the Department as to when the claim was received by |
3 | | the
Department, or as to whether or not the claim was received |
4 | | at all by the
Department, shall be deemed to be prima facie |
5 | | correct upon these questions
in the event of any dispute |
6 | | between the claimant (or his legal
representative) and the |
7 | | Department concerning these questions.
|
8 | | In case the Department determines that the claimant is |
9 | | entitled to a
refund, such refund shall be made only from the |
10 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
11 | | as may be
available for that purpose , as appropriate . If it |
12 | | appears unlikely that the amount available
appropriated would |
13 | | permit everyone having a claim allowed during the period
|
14 | | covered by such appropriation or from the Aviation Fuel Sales |
15 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
16 | | refund, the
Department, by rule or regulation, shall provide |
17 | | for the payment of refunds in
hardship cases and shall define |
18 | | what types of cases qualify as hardship cases.
|
19 | | (Source: P.A. 87-205 .)
|
20 | | Section 25. The Retailers' Occupation Tax Act is amended by |
21 | | changing Sections 3, 6, and 11 as follows:
|
22 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
23 | | Sec. 3. Except as provided in this Section, on or before |
24 | | the twentieth
day of each calendar month, every person engaged |
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1 | | in the business of
selling tangible personal property at retail |
2 | | in this State during the
preceding calendar month shall file a |
3 | | return with the Department, stating: |
4 | | 1. The name of the seller; |
5 | | 2. His residence address and the address of his |
6 | | principal place of
business and the address of the |
7 | | principal place of business (if that is
a different |
8 | | address) from which he engages in the business of selling
|
9 | | tangible personal property at retail in this State; |
10 | | 3. Total amount of receipts received by him during the |
11 | | preceding
calendar month or quarter, as the case may be, |
12 | | from sales of tangible
personal property, and from services |
13 | | furnished, by him during such
preceding calendar month or |
14 | | quarter; |
15 | | 4. Total amount received by him during the preceding |
16 | | calendar month or
quarter on charge and time sales of |
17 | | tangible personal property, and from
services furnished, |
18 | | by him prior to the month or quarter for which the return
|
19 | | is filed; |
20 | | 5. Deductions allowed by law; |
21 | | 6. Gross receipts which were received by him during the |
22 | | preceding
calendar month or quarter and upon the basis of |
23 | | which the tax is imposed; |
24 | | 7. The amount of credit provided in Section 2d of this |
25 | | Act; |
26 | | 8. The amount of tax due; |
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1 | | 9. The signature of the taxpayer; and |
2 | | 10. Such other reasonable information as the |
3 | | Department may require. |
4 | | If a taxpayer fails to sign a return within 30 days after |
5 | | the proper notice
and demand for signature by the Department, |
6 | | the return shall be considered
valid and any amount shown to be |
7 | | due on the return shall be deemed assessed. |
8 | | Each return shall be accompanied by the statement of |
9 | | prepaid tax issued
pursuant to Section 2e for which credit is |
10 | | claimed. |
11 | | Prior to October 1, 2003, and on and after September 1, |
12 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
13 | | certification from a purchaser in satisfaction of Use Tax
as |
14 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
15 | | provides the
appropriate documentation as required by Section |
16 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
17 | | certification, accepted by a retailer prior to October 1, 2003 |
18 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
19 | | of the Use Tax Act, may be used by that retailer to
satisfy |
20 | | Retailers' Occupation Tax liability in the amount claimed in
|
21 | | the certification, not to exceed 6.25% of the receipts
subject |
22 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
23 | | Credit
reported on any original or amended return
filed under
|
24 | | this Act after October 20, 2003 for reporting periods prior to |
25 | | September 1, 2004 shall be disallowed. Manufacturer's |
26 | | Purchaser Credit reported on annual returns due on or after |
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1 | | January 1, 2005 will be disallowed for periods prior to |
2 | | September 1, 2004. No Manufacturer's
Purchase Credit may be |
3 | | used after September 30, 2003 through August 31, 2004 to
|
4 | | satisfy any
tax liability imposed under this Act, including any |
5 | | audit liability. |
6 | | The Department may require returns to be filed on a |
7 | | quarterly basis.
If so required, a return for each calendar |
8 | | quarter shall be filed on or
before the twentieth day of the |
9 | | calendar month following the end of such
calendar quarter. The |
10 | | taxpayer shall also file a return with the
Department for each |
11 | | of the first two months of each calendar quarter, on or
before |
12 | | the twentieth day of the following calendar month, stating: |
13 | | 1. The name of the seller; |
14 | | 2. The address of the principal place of business from |
15 | | which he engages
in the business of selling tangible |
16 | | personal property at retail in this State; |
17 | | 3. The total amount of taxable receipts received by him |
18 | | during the
preceding calendar month from sales of tangible |
19 | | personal property by him
during such preceding calendar |
20 | | month, including receipts from charge and
time sales, but |
21 | | less all deductions allowed by law; |
22 | | 4. The amount of credit provided in Section 2d of this |
23 | | Act; |
24 | | 5. The amount of tax due; and |
25 | | 6. Such other reasonable information as the Department |
26 | | may
require. |
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1 | | Beginning on January 1, 2018, every person engaged in the |
2 | | business of selling aviation fuel at retail in this State |
3 | | during the preceding calendar month shall, instead of reporting |
4 | | and paying tax as otherwise required by this Section, file an |
5 | | aviation fuel tax return with the Department on or before the |
6 | | twentieth day of each calendar month. The requirements related |
7 | | to the return shall be as otherwise provided in this Section. |
8 | | Notwithstanding any other provisions of this Act to the |
9 | | contrary, retailers selling aviation fuel shall file all |
10 | | aviation fuel tax returns and shall make all aviation fuel tax |
11 | | payments by electronic means in the manner and form required by |
12 | | the Department. For purposes of this paragraph, "aviation fuel" |
13 | | means a product that is intended for use or offered for sale as |
14 | | fuel for an aircraft. |
15 | | Beginning on October 1, 2003, any person who is not a |
16 | | licensed
distributor, importing distributor, or manufacturer, |
17 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
18 | | the business of
selling, at retail, alcoholic liquor
shall file |
19 | | a statement with the Department of Revenue, in a format
and at |
20 | | a time prescribed by the Department, showing the total amount |
21 | | paid for
alcoholic liquor purchased during the preceding month |
22 | | and such other
information as is reasonably required by the |
23 | | Department.
The Department may adopt rules to require
that this |
24 | | statement be filed in an electronic or telephonic format. Such |
25 | | rules
may provide for exceptions from the filing requirements |
26 | | of this paragraph. For
the
purposes of this
paragraph, the term |
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1 | | "alcoholic liquor" shall have the meaning prescribed in the
|
2 | | Liquor Control Act of 1934. |
3 | | Beginning on October 1, 2003, every distributor, importing |
4 | | distributor, and
manufacturer of alcoholic liquor as defined in |
5 | | the Liquor Control Act of 1934,
shall file a
statement with the |
6 | | Department of Revenue, no later than the 10th day of the
month |
7 | | for the
preceding month during which transactions occurred, by |
8 | | electronic means,
showing the
total amount of gross receipts |
9 | | from the sale of alcoholic liquor sold or
distributed during
|
10 | | the preceding month to purchasers; identifying the purchaser to |
11 | | whom it was
sold or
distributed; the purchaser's tax |
12 | | registration number; and such other
information
reasonably |
13 | | required by the Department. A distributor, importing |
14 | | distributor, or manufacturer of alcoholic liquor must |
15 | | personally deliver, mail, or provide by electronic means to |
16 | | each retailer listed on the monthly statement a report |
17 | | containing a cumulative total of that distributor's, importing |
18 | | distributor's, or manufacturer's total sales of alcoholic |
19 | | liquor to that retailer no later than the 10th day of the month |
20 | | for the preceding month during which the transaction occurred. |
21 | | The distributor, importing distributor, or manufacturer shall |
22 | | notify the retailer as to the method by which the distributor, |
23 | | importing distributor, or manufacturer will provide the sales |
24 | | information. If the retailer is unable to receive the sales |
25 | | information by electronic means, the distributor, importing |
26 | | distributor, or manufacturer shall furnish the sales |
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1 | | information by personal delivery or by mail. For purposes of |
2 | | this paragraph, the term "electronic means" includes, but is |
3 | | not limited to, the use of a secure Internet website, e-mail, |
4 | | or facsimile. |
5 | | If a total amount of less than $1 is payable, refundable or |
6 | | creditable,
such amount shall be disregarded if it is less than |
7 | | 50 cents and shall be
increased to $1 if it is 50 cents or more. |
8 | | Beginning October 1, 1993,
a taxpayer who has an average |
9 | | monthly tax liability of $150,000 or more shall
make all |
10 | | payments required by rules of the
Department by electronic |
11 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
12 | | an average monthly tax liability of $100,000 or more shall make |
13 | | all
payments required by rules of the Department by electronic |
14 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
15 | | an average monthly tax liability
of $50,000 or more shall make |
16 | | all
payments required by rules of the Department by electronic |
17 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
18 | | an annual tax liability of
$200,000 or more shall make all |
19 | | payments required by rules of the Department by
electronic |
20 | | funds transfer. The term "annual tax liability" shall be the |
21 | | sum of
the taxpayer's liabilities under this Act, and under all |
22 | | other State and local
occupation and use tax laws administered |
23 | | by the Department, for the immediately
preceding calendar year.
|
24 | | The term "average monthly tax liability" shall be the sum of |
25 | | the
taxpayer's liabilities under this
Act, and under all other |
26 | | State and local occupation and use tax
laws administered by the |
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1 | | Department, for the immediately preceding calendar
year |
2 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
3 | | a tax liability in the
amount set forth in subsection (b) of |
4 | | Section 2505-210 of the Department of
Revenue Law shall make |
5 | | all payments required by rules of the Department by
electronic |
6 | | funds transfer. |
7 | | Before August 1 of each year beginning in 1993, the |
8 | | Department shall
notify all taxpayers required to make payments |
9 | | by electronic funds
transfer. All taxpayers
required to make |
10 | | payments by electronic funds transfer shall make those
payments |
11 | | for
a minimum of one year beginning on October 1. |
12 | | Any taxpayer not required to make payments by electronic |
13 | | funds transfer may
make payments by electronic funds transfer |
14 | | with
the permission of the Department. |
15 | | All taxpayers required to make payment by electronic funds |
16 | | transfer and
any taxpayers authorized to voluntarily make |
17 | | payments by electronic funds
transfer shall make those payments |
18 | | in the manner authorized by the Department. |
19 | | The Department shall adopt such rules as are necessary to |
20 | | effectuate a
program of electronic funds transfer and the |
21 | | requirements of this Section. |
22 | | Any amount which is required to be shown or reported on any |
23 | | return or
other document under this Act shall, if such amount |
24 | | is not a whole-dollar
amount, be increased to the nearest |
25 | | whole-dollar amount in any case where
the fractional part of a |
26 | | dollar is 50 cents or more, and decreased to the
nearest |
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1 | | whole-dollar amount where the fractional part of a dollar is |
2 | | less
than 50 cents. |
3 | | If the retailer is otherwise required to file a monthly |
4 | | return and if the
retailer's average monthly tax liability to |
5 | | the Department does not exceed
$200, the Department may |
6 | | authorize his returns to be filed on a quarter
annual basis, |
7 | | with the return for January, February and March of a given
year |
8 | | being due by April 20 of such year; with the return for April, |
9 | | May and
June of a given year being due by July 20 of such year; |
10 | | with the return for
July, August and September of a given year |
11 | | being due by October 20 of such
year, and with the return for |
12 | | October, November and December of a given
year being due by |
13 | | January 20 of the following year. |
14 | | If the retailer is otherwise required to file a monthly or |
15 | | quarterly
return and if the retailer's average monthly tax |
16 | | liability with the
Department does not exceed $50, the |
17 | | Department may authorize his returns to
be filed on an annual |
18 | | basis, with the return for a given year being due by
January 20 |
19 | | of the following year. |
20 | | Such quarter annual and annual returns, as to form and |
21 | | substance,
shall be subject to the same requirements as monthly |
22 | | returns. |
23 | | Notwithstanding any other provision in this Act concerning |
24 | | the time
within which a retailer may file his return, in the |
25 | | case of any retailer
who ceases to engage in a kind of business |
26 | | which makes him responsible
for filing returns under this Act, |
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1 | | such retailer shall file a final
return under this Act with the |
2 | | Department not more than one month after
discontinuing such |
3 | | business. |
4 | | Where the same person has more than one business registered |
5 | | with the
Department under separate registrations under this |
6 | | Act, such person may
not file each return that is due as a |
7 | | single return covering all such
registered businesses, but |
8 | | shall file separate returns for each such
registered business. |
9 | | In addition, with respect to motor vehicles, watercraft,
|
10 | | aircraft, and trailers that are required to be registered with |
11 | | an agency of
this State, every
retailer selling this kind of |
12 | | tangible personal property shall file,
with the Department, |
13 | | upon a form to be prescribed and supplied by the
Department, a |
14 | | separate return for each such item of tangible personal
|
15 | | property which the retailer sells, except that if, in the same
|
16 | | transaction, (i) a retailer of aircraft, watercraft, motor |
17 | | vehicles or
trailers transfers more than one aircraft, |
18 | | watercraft, motor
vehicle or trailer to another aircraft, |
19 | | watercraft, motor vehicle
retailer or trailer retailer for the |
20 | | purpose of resale
or (ii) a retailer of aircraft, watercraft, |
21 | | motor vehicles, or trailers
transfers more than one aircraft, |
22 | | watercraft, motor vehicle, or trailer to a
purchaser for use as |
23 | | a qualifying rolling stock as provided in Section 2-5 of
this |
24 | | Act, then
that seller may report the transfer of all aircraft,
|
25 | | watercraft, motor vehicles or trailers involved in that |
26 | | transaction to the
Department on the same uniform |
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1 | | invoice-transaction reporting return form. For
purposes of |
2 | | this Section, "watercraft" means a Class 2, Class 3, or Class 4
|
3 | | watercraft as defined in Section 3-2 of the Boat Registration |
4 | | and Safety Act, a
personal watercraft, or any boat equipped |
5 | | with an inboard motor. |
6 | | Any retailer who sells only motor vehicles, watercraft,
|
7 | | aircraft, or trailers that are required to be registered with |
8 | | an agency of
this State, so that all
retailers' occupation tax |
9 | | liability is required to be reported, and is
reported, on such |
10 | | transaction reporting returns and who is not otherwise
required |
11 | | to file monthly or quarterly returns, need not file monthly or
|
12 | | quarterly returns. However, those retailers shall be required |
13 | | to
file returns on an annual basis. |
14 | | The transaction reporting return, in the case of motor |
15 | | vehicles
or trailers that are required to be registered with an |
16 | | agency of this
State, shall
be the same document as the Uniform |
17 | | Invoice referred to in Section 5-402
of The Illinois Vehicle |
18 | | Code and must show the name and address of the
seller; the name |
19 | | and address of the purchaser; the amount of the selling
price |
20 | | including the amount allowed by the retailer for traded-in
|
21 | | property, if any; the amount allowed by the retailer for the |
22 | | traded-in
tangible personal property, if any, to the extent to |
23 | | which Section 1 of
this Act allows an exemption for the value |
24 | | of traded-in property; the
balance payable after deducting such |
25 | | trade-in allowance from the total
selling price; the amount of |
26 | | tax due from the retailer with respect to
such transaction; the |
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1 | | amount of tax collected from the purchaser by the
retailer on |
2 | | such transaction (or satisfactory evidence that such tax is
not |
3 | | due in that particular instance, if that is claimed to be the |
4 | | fact);
the place and date of the sale; a sufficient |
5 | | identification of the
property sold; such other information as |
6 | | is required in Section 5-402 of
The Illinois Vehicle Code, and |
7 | | such other information as the Department
may reasonably |
8 | | require. |
9 | | The transaction reporting return in the case of watercraft
|
10 | | or aircraft must show
the name and address of the seller; the |
11 | | name and address of the
purchaser; the amount of the selling |
12 | | price including the amount allowed
by the retailer for |
13 | | traded-in property, if any; the amount allowed by
the retailer |
14 | | for the traded-in tangible personal property, if any, to
the |
15 | | extent to which Section 1 of this Act allows an exemption for |
16 | | the
value of traded-in property; the balance payable after |
17 | | deducting such
trade-in allowance from the total selling price; |
18 | | the amount of tax due
from the retailer with respect to such |
19 | | transaction; the amount of tax
collected from the purchaser by |
20 | | the retailer on such transaction (or
satisfactory evidence that |
21 | | such tax is not due in that particular
instance, if that is |
22 | | claimed to be the fact); the place and date of the
sale, a |
23 | | sufficient identification of the property sold, and such other
|
24 | | information as the Department may reasonably require. |
25 | | Such transaction reporting return shall be filed not later |
26 | | than 20
days after the day of delivery of the item that is |
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1 | | being sold, but may
be filed by the retailer at any time sooner |
2 | | than that if he chooses to
do so. The transaction reporting |
3 | | return and tax remittance or proof of
exemption from the |
4 | | Illinois use tax may be transmitted to the Department
by way of |
5 | | the State agency with which, or State officer with whom the
|
6 | | tangible personal property must be titled or registered (if |
7 | | titling or
registration is required) if the Department and such |
8 | | agency or State
officer determine that this procedure will |
9 | | expedite the processing of
applications for title or |
10 | | registration. |
11 | | With each such transaction reporting return, the retailer |
12 | | shall remit
the proper amount of tax due (or shall submit |
13 | | satisfactory evidence that
the sale is not taxable if that is |
14 | | the case), to the Department or its
agents, whereupon the |
15 | | Department shall issue, in the purchaser's name, a
use tax |
16 | | receipt (or a certificate of exemption if the Department is
|
17 | | satisfied that the particular sale is tax exempt) which such |
18 | | purchaser
may submit to the agency with which, or State officer |
19 | | with whom, he must
title or register the tangible personal |
20 | | property that is involved (if
titling or registration is |
21 | | required) in support of such purchaser's
application for an |
22 | | Illinois certificate or other evidence of title or
registration |
23 | | to such tangible personal property. |
24 | | No retailer's failure or refusal to remit tax under this |
25 | | Act
precludes a user, who has paid the proper tax to the |
26 | | retailer, from
obtaining his certificate of title or other |
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1 | | evidence of title or
registration (if titling or registration |
2 | | is required) upon satisfying
the Department that such user has |
3 | | paid the proper tax (if tax is due) to
the retailer. The |
4 | | Department shall adopt appropriate rules to carry out
the |
5 | | mandate of this paragraph. |
6 | | If the user who would otherwise pay tax to the retailer |
7 | | wants the
transaction reporting return filed and the payment of |
8 | | the tax or proof
of exemption made to the Department before the |
9 | | retailer is willing to
take these actions and such user has not |
10 | | paid the tax to the retailer,
such user may certify to the fact |
11 | | of such delay by the retailer and may
(upon the Department |
12 | | being satisfied of the truth of such certification)
transmit |
13 | | the information required by the transaction reporting return
|
14 | | and the remittance for tax or proof of exemption directly to |
15 | | the
Department and obtain his tax receipt or exemption |
16 | | determination, in
which event the transaction reporting return |
17 | | and tax remittance (if a
tax payment was required) shall be |
18 | | credited by the Department to the
proper retailer's account |
19 | | with the Department, but without the 2.1% or 1.75%
discount |
20 | | provided for in this Section being allowed. When the user pays
|
21 | | the tax directly to the Department, he shall pay the tax in the |
22 | | same
amount and in the same form in which it would be remitted |
23 | | if the tax had
been remitted to the Department by the retailer. |
24 | | Refunds made by the seller during the preceding return |
25 | | period to
purchasers, on account of tangible personal property |
26 | | returned to the
seller, shall be allowed as a deduction under |
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1 | | subdivision 5 of his monthly
or quarterly return, as the case |
2 | | may be, in case the
seller had theretofore included the |
3 | | receipts from the sale of such
tangible personal property in a |
4 | | return filed by him and had paid the tax
imposed by this Act |
5 | | with respect to such receipts. |
6 | | Where the seller is a corporation, the return filed on |
7 | | behalf of such
corporation shall be signed by the president, |
8 | | vice-president, secretary
or treasurer or by the properly |
9 | | accredited agent of such corporation. |
10 | | Where the seller is a limited liability company, the return |
11 | | filed on behalf
of the limited liability company shall be |
12 | | signed by a manager, member, or
properly accredited agent of |
13 | | the limited liability company. |
14 | | Except as provided in this Section, the retailer filing the |
15 | | return
under this Section shall, at the time of filing such |
16 | | return, pay to the
Department the amount of tax imposed by this |
17 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
18 | | on and after January 1, 1990, or $5 per
calendar year, |
19 | | whichever is greater, which is allowed to
reimburse the |
20 | | retailer for the expenses incurred in keeping records,
|
21 | | preparing and filing returns, remitting the tax and supplying |
22 | | data to
the Department on request. The discount under this |
23 | | Section is not allowed for taxes paid on aviation fuel that are |
24 | | deposited into the State Aviation Program Fund under this Act. |
25 | | Any prepayment made pursuant to Section 2d
of this Act shall be |
26 | | included in the amount on which such
2.1% or 1.75% discount is |
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1 | | computed. In the case of retailers who report
and pay the tax |
2 | | on a transaction by transaction basis, as provided in this
|
3 | | Section, such discount shall be taken with each such tax |
4 | | remittance
instead of when such retailer files his periodic |
5 | | return. The Department may disallow the discount for retailers |
6 | | whose certificate of registration is revoked at the time the |
7 | | return is filed, but only if the Department's decision to |
8 | | revoke the certificate of registration has become final. |
9 | | Before October 1, 2000, if the taxpayer's average monthly |
10 | | tax liability
to the Department
under this Act, the Use Tax |
11 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
12 | | Act, excluding any liability for prepaid sales
tax to be |
13 | | remitted in accordance with Section 2d of this Act, was
$10,000
|
14 | | or more during the preceding 4 complete calendar quarters, he |
15 | | shall file a
return with the Department each month by the 20th |
16 | | day of the month next
following the month during which such tax |
17 | | liability is incurred and shall
make payments to the Department |
18 | | on or before the 7th, 15th, 22nd and last
day of the month |
19 | | during which such liability is incurred.
On and after October |
20 | | 1, 2000, if the taxpayer's average monthly tax liability
to the |
21 | | Department under this Act, the Use Tax Act, the Service |
22 | | Occupation Tax
Act, and the Service Use Tax Act, excluding any |
23 | | liability for prepaid sales tax
to be remitted in accordance |
24 | | with Section 2d of this Act, was $20,000 or more
during the |
25 | | preceding 4 complete calendar quarters, he shall file a return |
26 | | with
the Department each month by the 20th day of the month |
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1 | | next following the month
during which such tax liability is |
2 | | incurred and shall make payment to the
Department on or before |
3 | | the 7th, 15th, 22nd and last day of the month during
which such |
4 | | liability is incurred.
If the month
during which such tax |
5 | | liability is incurred began prior to January 1, 1985,
each |
6 | | payment shall be in an amount equal to 1/4 of the taxpayer's |
7 | | actual
liability for the month or an amount set by the |
8 | | Department not to exceed
1/4 of the average monthly liability |
9 | | of the taxpayer to the Department for
the preceding 4 complete |
10 | | calendar quarters (excluding the month of highest
liability and |
11 | | the month of lowest liability in such 4 quarter period). If
the |
12 | | month during which such tax liability is incurred begins on or |
13 | | after
January 1, 1985 and prior to January 1, 1987, each |
14 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
15 | | actual liability for the month or
27.5% of the taxpayer's |
16 | | liability for the same calendar
month of the preceding year. If |
17 | | the month during which such tax
liability is incurred begins on |
18 | | or after January 1, 1987 and prior to
January 1, 1988, each |
19 | | payment shall be in an amount equal to 22.5% of the
taxpayer's |
20 | | actual liability for the month or 26.25% of the taxpayer's
|
21 | | liability for the same calendar month of the preceding year. If |
22 | | the month
during which such tax liability is incurred begins on |
23 | | or after January 1,
1988, and prior to January 1, 1989, or |
24 | | begins on or after January 1, 1996, each
payment shall be in an |
25 | | amount
equal to 22.5% of the taxpayer's actual liability for |
26 | | the month or 25% of
the taxpayer's liability for the same |
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1 | | calendar month of the preceding year. If
the month during which |
2 | | such tax liability is incurred begins on or after
January 1, |
3 | | 1989, and prior to January 1, 1996, each payment shall be in an
|
4 | | amount equal to 22.5% of the
taxpayer's actual liability for |
5 | | the month or 25% of the taxpayer's
liability for the same |
6 | | calendar month of the preceding year or 100% of the
taxpayer's |
7 | | actual liability for the quarter monthly reporting period. The
|
8 | | amount of such quarter monthly payments shall be credited |
9 | | against
the final tax liability of the taxpayer's return for |
10 | | that month. Before
October 1, 2000, once
applicable, the |
11 | | requirement of the making of quarter monthly payments to
the |
12 | | Department by taxpayers having an average monthly tax liability |
13 | | of
$10,000 or more as determined in the manner provided above
|
14 | | shall continue
until such taxpayer's average monthly liability |
15 | | to the Department during
the preceding 4 complete calendar |
16 | | quarters (excluding the month of highest
liability and the |
17 | | month of lowest liability) is less than
$9,000, or until
such |
18 | | taxpayer's average monthly liability to the Department as |
19 | | computed for
each calendar quarter of the 4 preceding complete |
20 | | calendar quarter period
is less than $10,000. However, if a |
21 | | taxpayer can show the
Department that
a substantial change in |
22 | | the taxpayer's business has occurred which causes
the taxpayer |
23 | | to anticipate that his average monthly tax liability for the
|
24 | | reasonably foreseeable future will fall below the $10,000 |
25 | | threshold
stated above, then
such taxpayer
may petition the |
26 | | Department for a change in such taxpayer's reporting
status. On |
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1 | | and after October 1, 2000, once applicable, the requirement of
|
2 | | the making of quarter monthly payments to the Department by |
3 | | taxpayers having an
average monthly tax liability of $20,000 or |
4 | | more as determined in the manner
provided above shall continue |
5 | | until such taxpayer's average monthly liability
to the |
6 | | Department during the preceding 4 complete calendar quarters |
7 | | (excluding
the month of highest liability and the month of |
8 | | lowest liability) is less than
$19,000 or until such taxpayer's |
9 | | average monthly liability to the Department as
computed for |
10 | | each calendar quarter of the 4 preceding complete calendar |
11 | | quarter
period is less than $20,000. However, if a taxpayer can |
12 | | show the Department
that a substantial change in the taxpayer's |
13 | | business has occurred which causes
the taxpayer to anticipate |
14 | | that his average monthly tax liability for the
reasonably |
15 | | foreseeable future will fall below the $20,000 threshold stated
|
16 | | above, then such taxpayer may petition the Department for a |
17 | | change in such
taxpayer's reporting status. The Department |
18 | | shall change such taxpayer's
reporting status
unless it finds |
19 | | that such change is seasonal in nature and not likely to be
|
20 | | long term. If any such quarter monthly payment is not paid at |
21 | | the time or
in the amount required by this Section, then the |
22 | | taxpayer shall be liable for
penalties and interest on the |
23 | | difference
between the minimum amount due as a payment and the |
24 | | amount of such quarter
monthly payment actually and timely |
25 | | paid, except insofar as the
taxpayer has previously made |
26 | | payments for that month to the Department in
excess of the |
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1 | | minimum payments previously due as provided in this Section.
|
2 | | The Department shall make reasonable rules and regulations to |
3 | | govern the
quarter monthly payment amount and quarter monthly |
4 | | payment dates for
taxpayers who file on other than a calendar |
5 | | monthly basis. |
6 | | The provisions of this paragraph apply before October 1, |
7 | | 2001.
Without regard to whether a taxpayer is required to make |
8 | | quarter monthly
payments as specified above, any taxpayer who |
9 | | is required by Section 2d
of this Act to collect and remit |
10 | | prepaid taxes and has collected prepaid
taxes which average in |
11 | | excess of $25,000 per month during the preceding
2 complete |
12 | | calendar quarters, shall file a return with the Department as
|
13 | | required by Section 2f and shall make payments to the |
14 | | Department on or before
the 7th, 15th, 22nd and last day of the |
15 | | month during which such liability
is incurred. If the month |
16 | | during which such tax liability is incurred
began prior to |
17 | | September 1, 1985 ( the effective date of Public Act 84-221) |
18 | | this amendatory Act of 1985 , each
payment shall be in an amount |
19 | | not less than 22.5% of the taxpayer's actual
liability under |
20 | | Section 2d. If the month during which such tax liability
is |
21 | | incurred begins on or after January 1, 1986, each payment shall |
22 | | be in an
amount equal to 22.5% of the taxpayer's actual |
23 | | liability for the month or
27.5% of the taxpayer's liability |
24 | | for the same calendar month of the
preceding calendar year. If |
25 | | the month during which such tax liability is
incurred begins on |
26 | | or after January 1, 1987, each payment shall be in an
amount |
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1 | | equal to 22.5% of the taxpayer's actual liability for the month |
2 | | or
26.25% of the taxpayer's liability for the same calendar |
3 | | month of the
preceding year. The amount of such quarter monthly |
4 | | payments shall be
credited against the final tax liability of |
5 | | the taxpayer's return for that
month filed under this Section |
6 | | or Section 2f, as the case may be. Once
applicable, the |
7 | | requirement of the making of quarter monthly payments to
the |
8 | | Department pursuant to this paragraph shall continue until such
|
9 | | taxpayer's average monthly prepaid tax collections during the |
10 | | preceding 2
complete calendar quarters is $25,000 or less. If |
11 | | any such quarter monthly
payment is not paid at the time or in |
12 | | the amount required, the taxpayer
shall be liable for penalties |
13 | | and interest on such difference, except
insofar as the taxpayer |
14 | | has previously made payments for that month in
excess of the |
15 | | minimum payments previously due. |
16 | | The provisions of this paragraph apply on and after October |
17 | | 1, 2001.
Without regard to whether a taxpayer is required to |
18 | | make quarter monthly
payments as specified above, any taxpayer |
19 | | who is required by Section 2d of this
Act to collect and remit |
20 | | prepaid taxes and has collected prepaid taxes that
average in |
21 | | excess of $20,000 per month during the preceding 4 complete |
22 | | calendar
quarters shall file a return with the Department as |
23 | | required by Section 2f
and shall make payments to the |
24 | | Department on or before the 7th, 15th, 22nd and
last day of the |
25 | | month during which the liability is incurred. Each payment
|
26 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
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1 | | liability for the
month or 25% of the taxpayer's liability for |
2 | | the same calendar month of the
preceding year. The amount of |
3 | | the quarter monthly payments shall be credited
against the |
4 | | final tax liability of the taxpayer's return for that month |
5 | | filed
under this Section or Section 2f, as the case may be. |
6 | | Once applicable, the
requirement of the making of quarter |
7 | | monthly payments to the Department
pursuant to this paragraph |
8 | | shall continue until the taxpayer's average monthly
prepaid tax |
9 | | collections during the preceding 4 complete calendar quarters
|
10 | | (excluding the month of highest liability and the month of |
11 | | lowest liability) is
less than $19,000 or until such taxpayer's |
12 | | average monthly liability to the
Department as computed for |
13 | | each calendar quarter of the 4 preceding complete
calendar |
14 | | quarters is less than $20,000. If any such quarter monthly |
15 | | payment is
not paid at the time or in the amount required, the |
16 | | taxpayer shall be liable
for penalties and interest on such |
17 | | difference, except insofar as the taxpayer
has previously made |
18 | | payments for that month in excess of the minimum payments
|
19 | | previously due. |
20 | | If any payment provided for in this Section exceeds
the |
21 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
22 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
23 | | shown on an original
monthly return, the Department shall, if |
24 | | requested by the taxpayer, issue to
the taxpayer a credit |
25 | | memorandum no later than 30 days after the date of
payment. The |
26 | | credit evidenced by such credit memorandum may
be assigned by |
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1 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
2 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
3 | | in
accordance with reasonable rules and regulations to be |
4 | | prescribed by the
Department. If no such request is made, the |
5 | | taxpayer may credit such excess
payment against tax liability |
6 | | subsequently to be remitted to the Department
under this Act, |
7 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
8 | | Use Tax Act, in accordance with reasonable rules and |
9 | | regulations
prescribed by the Department. If the Department |
10 | | subsequently determined
that all or any part of the credit |
11 | | taken was not actually due to the
taxpayer, the taxpayer's 2.1% |
12 | | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% |
13 | | of the difference between the credit taken and that
actually |
14 | | due, and that taxpayer shall be liable for penalties and |
15 | | interest
on such difference. |
16 | | If a retailer of motor fuel is entitled to a credit under |
17 | | Section 2d of
this Act which exceeds the taxpayer's liability |
18 | | to the Department under
this Act for the month which the |
19 | | taxpayer is filing a return, the
Department shall issue the |
20 | | taxpayer a credit memorandum for the excess. |
21 | | Beginning January 1, 1990, each month the Department shall |
22 | | pay into
the Local Government Tax Fund, a special fund in the |
23 | | State treasury which
is hereby created, the net revenue |
24 | | realized for the preceding month from
the 1% tax on sales of |
25 | | food for human consumption which is to be consumed
off the |
26 | | premises where it is sold (other than alcoholic beverages, soft
|
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1 | | drinks and food which has been prepared for immediate |
2 | | consumption) and
prescription and nonprescription medicines, |
3 | | drugs, medical appliances, products classified as Class III |
4 | | medical devices by the United States Food and Drug |
5 | | Administration that are used for cancer treatment pursuant to a |
6 | | prescription, as well as any accessories and components related |
7 | | to those devices, and
insulin, urine testing materials, |
8 | | syringes and needles used by diabetics. |
9 | | Beginning January 1, 1990, each month the Department shall |
10 | | pay into
the County and Mass Transit District Fund, a special |
11 | | fund in the State
treasury which is hereby created, 4% of the |
12 | | net revenue realized
for the preceding month from the 6.25% |
13 | | general rate other than aviation fuel sold on or after December |
14 | | 1, 2017. This exception for aviation fuel only applies for so |
15 | | long as the revenue use requirements of 49 U.S.C. §47107(b) and |
16 | | 49 U.S.C. §47133 are binding on the State . |
17 | | For aviation fuel sold on or after December 1, 2017, each |
18 | | month the Department shall pay into the State Aviation Program |
19 | | Fund 4% of the net revenue realized for the preceding month |
20 | | from the 6.25% general rate on the selling price of aviation |
21 | | fuel, less an amount estimated by the Department to be required |
22 | | for refunds of the 4% portion of the tax on aviation fuel under |
23 | | this Act, which amount shall be deposited into the Aviation |
24 | | fuel Sales Tax Refund Fund. The Department shall only pay |
25 | | moneys into the State Aviation Program Fund and the Aviation |
26 | | Fuel Sales Tax Refund Fund under this Act for so long as the |
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1 | | revenue use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. |
2 | | §47133 are binding on the State. |
3 | | Beginning August 1, 2000, each
month the Department shall |
4 | | pay into the
County and Mass Transit District Fund 20% of the |
5 | | net revenue realized for the
preceding month from the 1.25% |
6 | | rate on the selling price of motor fuel and
gasohol. Beginning |
7 | | September 1, 2010, each month the Department shall pay into the |
8 | | County and Mass Transit District Fund 20% of the net revenue |
9 | | realized for the preceding month from the 1.25% rate on the |
10 | | selling price of sales tax holiday items. |
11 | | Beginning January 1, 1990, each month the Department shall |
12 | | pay into
the Local Government Tax Fund 16% of the net revenue |
13 | | realized for the
preceding month from the 6.25% general rate on |
14 | | the selling price of
tangible personal property other than |
15 | | aviation fuel sold on or after December 1, 2017. This exception |
16 | | for aviation fuel only applies for so long as the revenue use |
17 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
18 | | binding on the State . |
19 | | For aviation fuel sold on or after December 1, 2017, each |
20 | | month the Department shall pay into the State Aviation Program |
21 | | Fund 16% of the net revenue realized for the preceding month |
22 | | from the 6.25% general rate on the selling price of aviation |
23 | | fuel, less an amount estimated by the Department to be required |
24 | | for refunds of the 16% portion of the tax on aviation fuel |
25 | | under this Act, which amount shall be deposited into the |
26 | | Aviation fuel Sales Tax Refund Fund. The Department shall only |
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1 | | pay moneys into the State Aviation Program Fund and the |
2 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
3 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
4 | | U.S.C. §47133 are binding on the State. |
5 | | Beginning August 1, 2000, each
month the Department shall |
6 | | pay into the
Local Government Tax Fund 80% of the net revenue |
7 | | realized for the preceding
month from the 1.25% rate on the |
8 | | selling price of motor fuel and gasohol. Beginning September 1, |
9 | | 2010, each month the Department shall pay into the Local |
10 | | Government Tax Fund 80% of the net revenue realized for the |
11 | | preceding month from the 1.25% rate on the selling price of |
12 | | sales tax holiday items. |
13 | | Beginning October 1, 2009, each month the Department shall |
14 | | pay into the Capital Projects Fund an amount that is equal to |
15 | | an amount estimated by the Department to represent 80% of the |
16 | | net revenue realized for the preceding month from the sale of |
17 | | candy, grooming and hygiene products, and soft drinks that had |
18 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
19 | | are now taxed at 6.25%. |
20 | | Beginning July 1, 2011, each
month the Department shall pay |
21 | | into the Clean Air Act Permit Fund 80% of the net revenue |
22 | | realized for the
preceding month from the 6.25% general rate on |
23 | | the selling price of sorbents used in Illinois in the process |
24 | | of sorbent injection as used to comply with the Environmental |
25 | | Protection Act or the federal Clean Air Act, but the total |
26 | | payment into the Clean Air Act Permit Fund under this Act and |
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1 | | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. |
2 | | Beginning July 1, 2013, each month the Department shall pay |
3 | | into the Underground Storage Tank Fund from the proceeds |
4 | | collected under this Act, the Use Tax Act, the Service Use Tax |
5 | | Act, and the Service Occupation Tax Act an amount equal to the |
6 | | average monthly deficit in the Underground Storage Tank Fund |
7 | | during the prior year, as certified annually by the Illinois |
8 | | Environmental Protection Agency, but the total payment into the |
9 | | Underground Storage Tank Fund under this Act, the Use Tax Act, |
10 | | the Service Use Tax Act, and the Service Occupation Tax Act |
11 | | shall not exceed $18,000,000 in any State fiscal year. As used |
12 | | in this paragraph, the "average monthly deficit" shall be equal |
13 | | to the difference between the average monthly claims for |
14 | | payment by the fund and the average monthly revenues deposited |
15 | | into the fund, excluding payments made pursuant to this |
16 | | paragraph. |
17 | | Beginning July 1, 2015, of the remainder of the moneys |
18 | | received by the Department under the Use Tax Act, the Service |
19 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
20 | | month the Department shall deposit $500,000 into the State |
21 | | Crime Laboratory Fund. |
22 | | Of the remainder of the moneys received by the Department |
23 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
24 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
25 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
26 | | Build Illinois Fund; provided, however,
that if in any fiscal |
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1 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
2 | | may be, of the moneys received by the Department and required |
3 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
4 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
5 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
6 | | being hereinafter called the "Tax
Acts" and such aggregate of |
7 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
8 | | called the "Tax Act Amount", and (2) the amount
transferred to |
9 | | the Build Illinois Fund from the State and Local Sales Tax
|
10 | | Reform Fund shall be less than the Annual Specified Amount (as |
11 | | hereinafter
defined), an amount equal to the difference shall |
12 | | be immediately paid into
the Build Illinois Fund from other |
13 | | moneys received by the Department
pursuant to the Tax Acts; the |
14 | | "Annual Specified Amount" means the amounts
specified below for |
15 | | fiscal years 1986 through 1993: |
|
16 | | Fiscal Year | Annual Specified Amount | |
17 | | 1986 | $54,800,000 | |
18 | | 1987 | $76,650,000 | |
19 | | 1988 | $80,480,000 | |
20 | | 1989 | $88,510,000 | |
21 | | 1990 | $115,330,000 | |
22 | | 1991 | $145,470,000 | |
23 | | 1992 | $182,730,000 | |
24 | | 1993 | $206,520,000; |
|
25 | | and means the Certified Annual Debt Service Requirement (as |
26 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
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1 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
2 | | each fiscal year thereafter; and
further provided, that if on |
3 | | the last business day of any month the sum of
(1) the Tax Act |
4 | | Amount required to be deposited into the Build Illinois
Bond |
5 | | Account in the Build Illinois Fund during such month and (2) |
6 | | the
amount transferred to the Build Illinois Fund from the |
7 | | State and Local
Sales Tax Reform Fund shall have been less than |
8 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
9 | | difference shall be immediately
paid into the Build Illinois |
10 | | Fund from other moneys received by the
Department pursuant to |
11 | | the Tax Acts; and, further provided, that in no
event shall the |
12 | | payments required under the preceding proviso result in
|
13 | | aggregate payments into the Build Illinois Fund pursuant to |
14 | | this clause (b)
for any fiscal year in excess of the greater of |
15 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
16 | | such fiscal year. The amounts payable
into the Build Illinois |
17 | | Fund under clause (b) of the first sentence in this
paragraph |
18 | | shall be payable only until such time as the aggregate amount |
19 | | on
deposit under each trust indenture securing Bonds issued and |
20 | | outstanding
pursuant to the Build Illinois Bond Act is |
21 | | sufficient, taking into account
any future investment income, |
22 | | to fully provide, in accordance with such
indenture, for the |
23 | | defeasance of or the payment of the principal of,
premium, if |
24 | | any, and interest on the Bonds secured by such indenture and on
|
25 | | any Bonds expected to be issued thereafter and all fees and |
26 | | costs payable
with respect thereto, all as certified by the |
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1 | | Director of the Bureau of the
Budget (now Governor's Office of |
2 | | Management and Budget). If on the last
business day of any |
3 | | month in which Bonds are
outstanding pursuant to the Build |
4 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
5 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
6 | | month shall be less than the amount required to be transferred
|
7 | | in such month from the Build Illinois Bond Account to the Build |
8 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
9 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
10 | | deficiency shall be immediately
paid from other moneys received |
11 | | by the Department pursuant to the Tax Acts
to the Build |
12 | | Illinois Fund; provided, however, that any amounts paid to the
|
13 | | Build Illinois Fund in any fiscal year pursuant to this |
14 | | sentence shall be
deemed to constitute payments pursuant to |
15 | | clause (b) of the first sentence
of this paragraph and shall |
16 | | reduce the amount otherwise payable for such
fiscal year |
17 | | pursuant to that clause (b). The moneys received by the
|
18 | | Department pursuant to this Act and required to be deposited |
19 | | into the Build
Illinois Fund are subject to the pledge, claim |
20 | | and charge set forth in
Section 12 of the Build Illinois Bond |
21 | | Act. |
22 | | Subject to payment of amounts into the Build Illinois Fund |
23 | | as provided in
the preceding paragraph or in any amendment |
24 | | thereto hereafter enacted, the
following specified monthly |
25 | | installment of the amount requested in the
certificate of the |
26 | | Chairman of the Metropolitan Pier and Exposition
Authority |
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1 | | provided under Section 8.25f of the State Finance Act, but not |
2 | | in
excess of sums designated as "Total Deposit", shall be |
3 | | deposited in the
aggregate from collections under Section 9 of |
4 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
5 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
6 | | Retailers' Occupation Tax Act into the McCormick Place
|
7 | | Expansion Project Fund in the specified fiscal years. |
|
8 | | Fiscal Year | | Total Deposit | |
9 | | 1993 | | $0 | |
10 | | 1994 | | 53,000,000 | |
11 | | 1995 | | 58,000,000 | |
12 | | 1996 | | 61,000,000 | |
13 | | 1997 | | 64,000,000 | |
14 | | 1998 | | 68,000,000 | |
15 | | 1999 | | 71,000,000 | |
16 | | 2000 | | 75,000,000 | |
17 | | 2001 | | 80,000,000 | |
18 | | 2002 | | 93,000,000 | |
19 | | 2003 | | 99,000,000 | |
20 | | 2004 | | 103,000,000 | |
21 | | 2005 | | 108,000,000 | |
22 | | 2006 | | 113,000,000 | |
23 | | 2007 | | 119,000,000 | |
24 | | 2008 | | 126,000,000 | |
25 | | 2009 | | 132,000,000 | |
|
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1 | | 2010 | | 139,000,000 | |
2 | | 2011 | | 146,000,000 | |
3 | | 2012 | | 153,000,000 | |
4 | | 2013 | | 161,000,000 | |
5 | | 2014 | | 170,000,000 | |
6 | | 2015 | | 179,000,000 | |
7 | | 2016 | | 189,000,000 | |
8 | | 2017 | | 199,000,000 | |
9 | | 2018 | | 210,000,000 | |
10 | | 2019 | | 221,000,000 | |
11 | | 2020 | | 233,000,000 | |
12 | | 2021 | | 246,000,000 | |
13 | | 2022 | | 260,000,000 | |
14 | | 2023 | | 275,000,000 | |
15 | | 2024 | | 275,000,000 | |
16 | | 2025 | | 275,000,000 | |
17 | | 2026 | | 279,000,000 | |
18 | | 2027 | | 292,000,000 | |
19 | | 2028 | | 307,000,000 | |
20 | | 2029 | | 322,000,000 | |
21 | | 2030 | | 338,000,000 | |
22 | | 2031 | | 350,000,000 | |
23 | | 2032 | | 350,000,000 | |
24 | | and | | |
|
25 | | each fiscal year | | |
|
26 | | thereafter that bonds | | |
|
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1 | | are outstanding under | | |
|
2 | | Section 13.2 of the | | |
|
3 | | Metropolitan Pier and | | |
|
4 | | Exposition Authority Act, | | |
|
5 | | but not after fiscal year 2060. | | |
|
6 | | Beginning July 20, 1993 and in each month of each fiscal |
7 | | year thereafter,
one-eighth of the amount requested in the |
8 | | certificate of the Chairman of
the Metropolitan Pier and |
9 | | Exposition Authority for that fiscal year, less
the amount |
10 | | deposited into the McCormick Place Expansion Project Fund by |
11 | | the
State Treasurer in the respective month under subsection |
12 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
13 | | Authority Act, plus cumulative
deficiencies in the deposits |
14 | | required under this Section for previous
months and years, |
15 | | shall be deposited into the McCormick Place Expansion
Project |
16 | | Fund, until the full amount requested for the fiscal year, but |
17 | | not
in excess of the amount specified above as "Total Deposit", |
18 | | has been deposited. |
19 | | Subject to payment of amounts into the Capital Projects |
20 | | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois |
21 | | Fund, and the McCormick Place Expansion Project Fund pursuant |
22 | | to the preceding paragraphs or in any amendments thereto |
23 | | hereafter enacted, the Department shall each month deposit into |
24 | | the Aviation Fuel Sales Tax Refund Fund an amount estimated by |
25 | | the Department to be required for refunds of the 80% portion of |
26 | | the tax on aviation fuel under this Act. |
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1 | | Subject to payment of amounts into the Build Illinois Fund |
2 | | and the
McCormick Place Expansion Project Fund pursuant to the |
3 | | preceding paragraphs
or in any amendments
thereto hereafter |
4 | | enacted, beginning July 1, 1993 and ending on September 30, |
5 | | 2013, the Department shall each
month pay into the Illinois Tax |
6 | | Increment Fund 0.27% of 80% of the net revenue
realized for the |
7 | | preceding month from the 6.25% general rate on the selling
|
8 | | price of tangible personal property. |
9 | | Subject to payment of amounts into the Build Illinois Fund |
10 | | and the
McCormick Place Expansion Project Fund pursuant to the |
11 | | preceding paragraphs or in any
amendments thereto hereafter |
12 | | enacted, beginning with the receipt of the first
report of |
13 | | taxes paid by an eligible business and continuing for a 25-year
|
14 | | period, the Department shall each month pay into the Energy |
15 | | Infrastructure
Fund 80% of the net revenue realized from the |
16 | | 6.25% general rate on the
selling price of Illinois-mined coal |
17 | | that was sold to an eligible business.
For purposes of this |
18 | | paragraph, the term "eligible business" means a new
electric |
19 | | generating facility certified pursuant to Section 605-332 of |
20 | | the
Department of Commerce and Economic Opportunity
Law of the |
21 | | Civil Administrative Code of Illinois. |
22 | | Subject to payment of amounts into the Build Illinois Fund, |
23 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
24 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
25 | | the preceding paragraphs or in any amendments to this Section |
26 | | hereafter enacted, beginning on the first day of the first |
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1 | | calendar month to occur on or after August 26, 2014 ( the |
2 | | effective date of Public Act 98-1098) this amendatory Act of |
3 | | the 98th General Assembly , each month, from the collections |
4 | | made under Section 9 of the Use Tax Act, Section 9 of the |
5 | | Service Use Tax Act, Section 9 of the Service Occupation Tax |
6 | | Act, and Section 3 of the Retailers' Occupation Tax Act, the |
7 | | Department shall pay into the Tax Compliance and Administration |
8 | | Fund, to be used, subject to appropriation, to fund additional |
9 | | auditors and compliance personnel at the Department of Revenue, |
10 | | an amount equal to 1/12 of 5% of 80% of the cash receipts |
11 | | collected during the preceding fiscal year by the Audit Bureau |
12 | | of the Department under the Use Tax Act, the Service Use Tax |
13 | | Act, the Service Occupation Tax Act, the Retailers' Occupation |
14 | | Tax Act, and associated local occupation and use taxes |
15 | | administered by the Department (except the amount collected on |
16 | | aviation fuel sold on or after December 1, 2017) . |
17 | | Of the remainder of the moneys received by the Department |
18 | | pursuant to
this Act, 75% thereof shall be paid into the State |
19 | | Treasury and 25% shall
be reserved in a special account and |
20 | | used only for the transfer to the
Common School Fund as part of |
21 | | the monthly transfer from the General Revenue
Fund in |
22 | | accordance with Section 8a of the State Finance Act. |
23 | | The Department may, upon separate written notice to a |
24 | | taxpayer,
require the taxpayer to prepare and file with the |
25 | | Department on a form
prescribed by the Department within not |
26 | | less than 60 days after receipt
of the notice an annual |
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1 | | information return for the tax year specified in
the notice. |
2 | | Such annual return to the Department shall include a
statement |
3 | | of gross receipts as shown by the retailer's last Federal |
4 | | income
tax return. If the total receipts of the business as |
5 | | reported in the
Federal income tax return do not agree with the |
6 | | gross receipts reported to
the Department of Revenue for the |
7 | | same period, the retailer shall attach
to his annual return a |
8 | | schedule showing a reconciliation of the 2
amounts and the |
9 | | reasons for the difference. The retailer's annual
return to the |
10 | | Department shall also disclose the cost of goods sold by
the |
11 | | retailer during the year covered by such return, opening and |
12 | | closing
inventories of such goods for such year, costs of goods |
13 | | used from stock
or taken from stock and given away by the |
14 | | retailer during such year,
payroll information of the |
15 | | retailer's business during such year and any
additional |
16 | | reasonable information which the Department deems would be
|
17 | | helpful in determining the accuracy of the monthly, quarterly |
18 | | or annual
returns filed by such retailer as provided for in |
19 | | this Section. |
20 | | If the annual information return required by this Section |
21 | | is not
filed when and as required, the taxpayer shall be liable |
22 | | as follows: |
23 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
24 | | for a penalty equal to 1/6 of 1% of the tax due from such |
25 | | taxpayer under
this Act during the period to be covered by |
26 | | the annual return for each
month or fraction of a month |
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1 | | until such return is filed as required, the
penalty to be |
2 | | assessed and collected in the same manner as any other
|
3 | | penalty provided for in this Act. |
4 | | (ii) On and after January 1, 1994, the taxpayer shall |
5 | | be
liable for a penalty as described in Section 3-4 of the |
6 | | Uniform Penalty and
Interest Act. |
7 | | The chief executive officer, proprietor, owner or highest |
8 | | ranking
manager shall sign the annual return to certify the |
9 | | accuracy of the
information contained therein. Any person who |
10 | | willfully signs the
annual return containing false or |
11 | | inaccurate information shall be guilty
of perjury and punished |
12 | | accordingly. The annual return form prescribed
by the |
13 | | Department shall include a warning that the person signing the
|
14 | | return may be liable for perjury. |
15 | | The provisions of this Section concerning the filing of an |
16 | | annual
information return do not apply to a retailer who is not |
17 | | required to
file an income tax return with the United States |
18 | | Government. |
19 | | As soon as possible after the first day of each month, upon |
20 | | certification
of the Department of Revenue, the Comptroller |
21 | | shall order transferred and
the Treasurer shall transfer from |
22 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
23 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
24 | | for the second preceding
month.
Beginning April 1, 2000, this |
25 | | transfer is no longer required
and shall not be made. |
26 | | Net revenue realized for a month shall be the revenue |
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1 | | collected by the
State pursuant to this Act, less the amount |
2 | | paid out during that month as
refunds to taxpayers for |
3 | | overpayment of liability. |
4 | | For greater simplicity of administration, manufacturers, |
5 | | importers
and wholesalers whose products are sold at retail in |
6 | | Illinois by
numerous retailers, and who wish to do so, may |
7 | | assume the responsibility
for accounting and paying to the |
8 | | Department all tax accruing under this
Act with respect to such |
9 | | sales, if the retailers who are affected do not
make written |
10 | | objection to the Department to this arrangement. |
11 | | Any person who promotes, organizes, provides retail |
12 | | selling space for
concessionaires or other types of sellers at |
13 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
14 | | local fairs, art shows, flea markets and similar
exhibitions or |
15 | | events, including any transient merchant as defined by Section |
16 | | 2
of the Transient Merchant Act of 1987, is required to file a |
17 | | report with the
Department providing the name of the merchant's |
18 | | business, the name of the
person or persons engaged in |
19 | | merchant's business, the permanent address and
Illinois |
20 | | Retailers Occupation Tax Registration Number of the merchant, |
21 | | the
dates and location of the event and other reasonable |
22 | | information that the
Department may require. The report must be |
23 | | filed not later than the 20th day
of the month next following |
24 | | the month during which the event with retail sales
was held. |
25 | | Any person who fails to file a report required by this Section
|
26 | | commits a business offense and is subject to a fine not to |
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1 | | exceed $250. |
2 | | Any person engaged in the business of selling tangible |
3 | | personal
property at retail as a concessionaire or other type |
4 | | of seller at the
Illinois State Fair, county fairs, art shows, |
5 | | flea markets and similar
exhibitions or events, or any |
6 | | transient merchants, as defined by Section 2
of the Transient |
7 | | Merchant Act of 1987, may be required to make a daily report
of |
8 | | the amount of such sales to the Department and to make a daily |
9 | | payment of
the full amount of tax due. The Department shall |
10 | | impose this
requirement when it finds that there is a |
11 | | significant risk of loss of
revenue to the State at such an |
12 | | exhibition or event. Such a finding
shall be based on evidence |
13 | | that a substantial number of concessionaires
or other sellers |
14 | | who are not residents of Illinois will be engaging in
the |
15 | | business of selling tangible personal property at retail at the
|
16 | | exhibition or event, or other evidence of a significant risk of |
17 | | loss of revenue
to the State. The Department shall notify |
18 | | concessionaires and other sellers
affected by the imposition of |
19 | | this requirement. In the absence of
notification by the |
20 | | Department, the concessionaires and other sellers
shall file |
21 | | their returns as otherwise required in this Section. |
22 | | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; |
23 | | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. |
24 | | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, |
25 | | eff. 1-27-17; revised 2-3-17.)
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1 | | (35 ILCS 120/6) (from Ch. 120, par. 445)
|
2 | | Sec. 6. Credit memorandum or refund. If it appears, after |
3 | | claim therefor
filed with the Department, that
an amount of tax |
4 | | or penalty or interest has been paid which was not due under
|
5 | | this Act, whether as the result of a mistake of fact or an |
6 | | error of law,
except as hereinafter provided, then the |
7 | | Department shall issue a credit
memorandum or refund to the |
8 | | person who made the erroneous payment or, if
that person died |
9 | | or became a person under legal disability, to his or her
legal |
10 | | representative, as such.
For purposes of this Section, the tax |
11 | | is deemed to be erroneously paid by
a retailer when the |
12 | | manufacturer of a motor vehicle sold by the retailer
accepts
|
13 | | the return of that automobile and refunds to the purchaser the |
14 | | selling price of
that vehicle as provided in the New Vehicle |
15 | | Buyer Protection Act. When a
motor vehicle is returned for a |
16 | | refund of the purchase price under the New
Vehicle Buyer |
17 | | Protection Act, the Department shall issue a credit memorandum
|
18 | | or a refund for the amount of tax paid by the retailer under |
19 | | this Act
attributable to the initial sale of that vehicle. |
20 | | Claims submitted by the
retailer are subject to the same |
21 | | restrictions and procedures provided for in
this Act.
If it is |
22 | | determined that the Department
should issue a credit memorandum |
23 | | or refund, the Department may first apply
the amount thereof |
24 | | against any tax or penalty or interest due or to become
due |
25 | | under this Act or under the Use Tax Act, the Service Occupation |
26 | | Tax
Act, the Service Use Tax Act,
any local occupation or use |
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1 | | tax administered by the Department,
Section 4 of the Water |
2 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
3 | | 5.01 of the Local Mass
Transit District Act, or subsections |
4 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
5 | | Authority Act, from the person who made the
erroneous payment. |
6 | | If no tax or penalty or interest is due and no
proceeding is |
7 | | pending to determine whether such person is indebted to the
|
8 | | Department for tax or penalty or interest, the credit |
9 | | memorandum or refund
shall be issued to the claimant; or (in |
10 | | the case of a credit memorandum)
the credit memorandum may be |
11 | | assigned and set over by the lawful holder
thereof, subject to |
12 | | reasonable rules of the Department, to any other person
who is |
13 | | subject to this Act, the Use Tax Act, the Service Occupation |
14 | | Tax Act,
the Service Use Tax Act,
any local occupation or use |
15 | | tax administered by the Department,
Section 4 of the Water |
16 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
17 | | 5.01 of the Local Mass
Transit District Act, or subsections |
18 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
19 | | Authority Act,
and the amount thereof applied by the Department |
20 | | against any tax or
penalty or interest due or to become due |
21 | | under this Act or under the Use
Tax Act, the Service Occupation |
22 | | Tax Act, the Service
Use Tax Act,
any local occupation or use |
23 | | tax administered by the Department,
Section 4 of the Water |
24 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
25 | | 5.01 of the Local Mass
Transit District Act, or subsections |
26 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
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1 | | Authority Act, from such assignee. However, as
to any claim for |
2 | | credit or refund filed with the Department on and after
each |
3 | | January 1 and July 1 no amount of tax or penalty or interest
|
4 | | erroneously paid (either in total or partial liquidation of a |
5 | | tax or
penalty or amount of interest under this Act) more than |
6 | | 3 years prior to
such January 1 and July 1, respectively, shall |
7 | | be credited or refunded,
except that if both the Department and |
8 | | the taxpayer have agreed to an
extension of time to issue a |
9 | | notice of tax liability as
provided in Section 4 of this Act, |
10 | | such claim may be filed at any time
prior to the expiration of |
11 | | the period agreed upon.
|
12 | | No claim may be allowed for any amount paid to the |
13 | | Department, whether
paid voluntarily or involuntarily, if paid |
14 | | in total or partial liquidation
of an assessment which had |
15 | | become final before the claim for credit or
refund to recover |
16 | | the amount so paid is filed with the Department, or if
paid in |
17 | | total or partial liquidation of a judgment or order of
court. |
18 | | No credit may be allowed or refund made for any amount paid by |
19 | | or
collected from any claimant unless it appears (a) that the |
20 | | claimant bore
the burden of such amount and has not been |
21 | | relieved thereof nor reimbursed
therefor and has not shifted |
22 | | such burden directly or indirectly through
inclusion of such |
23 | | amount in the price of the tangible personal property
sold by |
24 | | him or her or in any manner whatsoever; and that no |
25 | | understanding or
agreement, written or oral, exists whereby he |
26 | | or she or his or her
legal representative may be relieved of |
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1 | | the burden of such amount, be
reimbursed therefor or may shift |
2 | | the burden thereof; or (b) that he or she
or his or her legal |
3 | | representative has repaid unconditionally such amount
to his or |
4 | | her vendee (1) who bore the burden thereof and has not shifted
|
5 | | such burden directly or indirectly, in any manner whatsoever; |
6 | | (2) who, if
he or she has shifted such burden, has repaid |
7 | | unconditionally such amount
to his own vendee; and (3) who is |
8 | | not entitled to receive any reimbursement
therefor from any |
9 | | other source than from his or her vendor, nor to be
relieved of |
10 | | such burden in any manner whatsoever. No credit may be allowed
|
11 | | or refund made for any amount paid by or collected from any |
12 | | claimant unless
it appears that the claimant has |
13 | | unconditionally repaid, to the purchaser,
any amount collected |
14 | | from the purchaser and retained by the claimant with
respect to |
15 | | the same transaction under the Use Tax Act.
|
16 | | Any credit or refund that is allowed under this Section |
17 | | shall bear interest
at the rate and in the manner specified in |
18 | | the Uniform Penalty and Interest
Act.
|
19 | | In case the Department determines that the claimant is |
20 | | entitled to a
refund, such refund shall be made only from the |
21 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
22 | | as may be
available for that purpose , as appropriate . If it |
23 | | appears unlikely that the amount available
appropriated would |
24 | | permit everyone having a claim allowed during the period
|
25 | | covered by such appropriation or from the Aviation Fuel Sales |
26 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
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1 | | refund, the
Department, by rule or regulation, shall provide |
2 | | for the payment of refunds in
hardship cases and shall define |
3 | | what types of cases qualify as hardship cases.
|
4 | | If a retailer who has failed to pay retailers' occupation |
5 | | tax on gross
receipts from retail sales is required by the |
6 | | Department to pay such tax,
such retailer, without filing any |
7 | | formal claim with the Department, shall
be allowed to take |
8 | | credit against such retailers' occupation tax liability
to the |
9 | | extent, if any, to which such retailer has paid an amount |
10 | | equivalent
to retailers' occupation tax or has paid use tax in |
11 | | error to his or her vendor
or vendors of the same tangible |
12 | | personal property which such retailer bought
for resale and did |
13 | | not first use before selling it, and no penalty or
interest |
14 | | shall be charged to such retailer on the amount of such credit.
|
15 | | However, when such credit is allowed to the retailer by the |
16 | | Department, the
vendor is precluded from refunding any of that |
17 | | tax to the retailer and
filing a claim for credit or refund |
18 | | with respect thereto with the
Department. The provisions of |
19 | | this amendatory Act shall be applied
retroactively, regardless |
20 | | of the date of the transaction.
|
21 | | (Source: P.A. 91-901, eff. 1-1-01.)
|
22 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
|
23 | | Sec. 11. All information received by the Department from |
24 | | returns filed
under this Act, or from any investigation |
25 | | conducted under this Act, shall
be confidential, except for |
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1 | | official purposes, and any person who divulges
any such |
2 | | information in any manner, except in accordance with a proper
|
3 | | judicial order or as otherwise provided by law, shall be guilty |
4 | | of a Class
B misdemeanor with a fine not to exceed $7,500.
|
5 | | Nothing in this Act prevents the Director of Revenue from |
6 | | publishing or
making available to the public the names and |
7 | | addresses of persons filing
returns under this Act, or |
8 | | reasonable statistics concerning the operation
of the tax by |
9 | | grouping the contents of returns so the information in any
|
10 | | individual return is not disclosed.
|
11 | | Nothing in this Act prevents the Director of Revenue from |
12 | | divulging to
the United States Government or the government of |
13 | | any other state, or any
officer or agency thereof, for |
14 | | exclusively official purposes, information
received by the |
15 | | Department in administering this Act, provided that such
other |
16 | | governmental agency agrees to divulge requested tax |
17 | | information to
the Department.
|
18 | | The Department's furnishing of information derived from a |
19 | | taxpayer's
return or from an investigation conducted under this |
20 | | Act to the surety on a
taxpayer's bond that has been furnished |
21 | | to the Department under this Act,
either to provide notice to |
22 | | such surety of its potential liability under
the bond or, in |
23 | | order to support the Department's demand for payment from
such |
24 | | surety under the bond, is an official purpose within the |
25 | | meaning of
this Section.
|
26 | | The furnishing upon request of information obtained by the |
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1 | | Department
from returns filed under this Act or investigations |
2 | | conducted under this
Act to the Illinois Liquor Control |
3 | | Commission for official use is deemed to
be an official purpose |
4 | | within the meaning of this Section.
|
5 | | Notice to a surety of potential liability shall not be |
6 | | given unless the
taxpayer has first been notified, not less |
7 | | than 10 days prior thereto, of
the Department's intent to so |
8 | | notify the surety.
|
9 | | The furnishing upon request of the Auditor General, or his |
10 | | authorized agents,
for official use, of returns filed and |
11 | | information related thereto under
this Act is deemed to be an |
12 | | official purpose within the meaning of this
Section.
|
13 | | Where an appeal or a protest has been filed on behalf of a |
14 | | taxpayer, the
furnishing upon request of the attorney for the |
15 | | taxpayer of returns filed
by the taxpayer and information |
16 | | related thereto under this Act is deemed
to be an official |
17 | | purpose within the meaning of this Section.
|
18 | | The furnishing of financial information to a municipality |
19 | | or county, upon request of the chief executive officer thereof, |
20 | | is an official purpose within the meaning of this Section,
|
21 | | provided the municipality or county agrees in
writing to the |
22 | | requirements of this Section. Information provided to |
23 | | municipalities and counties under this paragraph shall be |
24 | | limited to: (1) the business name; (2) the business address; |
25 | | (3) the standard classification number assigned to the |
26 | | business; (4) net revenue distributed to the requesting |
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1 | | municipality or county that is directly related to the |
2 | | requesting municipality's or county's local share of the |
3 | | proceeds under the Use Tax Act, the Service Use Tax Act, the |
4 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
5 | | Act distributed from the Local Government Tax Fund, and, if |
6 | | applicable, any locally imposed retailers' occupation tax or |
7 | | service occupation tax; and (5) a listing of all businesses |
8 | | within the requesting municipality or county by account |
9 | | identification number and address. On and after July 1, 2015, |
10 | | the furnishing of financial information to municipalities and |
11 | | counties under this paragraph may be by electronic means.
|
12 | | Information so provided shall be subject to all |
13 | | confidentiality provisions
of this Section. The written |
14 | | agreement shall provide for reciprocity,
limitations on |
15 | | access, disclosure, and procedures for requesting information.
|
16 | | The Department may make available to the Board of Trustees |
17 | | of any Metro
East Mass Transit District information contained |
18 | | on transaction reporting
returns required to be filed under |
19 | | Section 3 of this Act that report sales made
within the |
20 | | boundary of the taxing authority of that Metro East Mass |
21 | | Transit
District, as provided in Section 5.01 of the Local Mass |
22 | | Transit District Act.
The disclosure shall be made pursuant to |
23 | | a written agreement between the
Department and the Board of |
24 | | Trustees of a Metro East Mass Transit District,
which is an |
25 | | official purpose within the meaning of this Section. The |
26 | | written
agreement between the Department and the Board of |
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1 | | Trustees of a Metro East
Mass Transit District shall provide |
2 | | for reciprocity, limitations on access,
disclosure, and |
3 | | procedures for requesting information. Information so provided
|
4 | | shall be subject to all confidentiality provisions of this |
5 | | Section.
|
6 | | The Director may make available to any State agency, |
7 | | including the
Illinois Supreme Court, which licenses persons to |
8 | | engage in any occupation,
information that a person licensed by |
9 | | such agency has failed to file
returns under this Act or pay |
10 | | the tax, penalty and interest shown therein,
or has failed to |
11 | | pay any final assessment of tax, penalty or interest due
under |
12 | | this Act.
The Director may make available to any State agency, |
13 | | including the Illinois
Supreme
Court, information regarding |
14 | | whether a bidder, contractor, or an affiliate of a
bidder or
|
15 | | contractor has failed to collect and remit Illinois Use tax on |
16 | | sales into
Illinois, or any tax
under this Act or pay the tax, |
17 | | penalty, and interest shown therein, or has
failed to pay any
|
18 | | final assessment of tax, penalty, or interest due under this |
19 | | Act, for the
limited purpose of
enforcing bidder and contractor |
20 | | certifications. The Director may make available
to units
of |
21 | | local government and school districts that require bidder and |
22 | | contractor
certifications,
as set forth in Sections 50-11 and |
23 | | 50-12 of the Illinois Procurement Code,
information
regarding |
24 | | whether a bidder, contractor, or an affiliate of a bidder or
|
25 | | contractor has failed
to collect and remit Illinois Use tax on |
26 | | sales into Illinois, file returns under
this Act, or
pay the |
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1 | | tax, penalty, and interest shown therein, or has failed to pay |
2 | | any final
assessment
of tax, penalty, or interest due under |
3 | | this Act, for the limited purpose of
enforcing bidder
and |
4 | | contractor certifications. For purposes of this Section, the |
5 | | term
"affiliate" means any
entity that (1) directly, |
6 | | indirectly, or constructively controls another
entity,
(2) is |
7 | | directly,
indirectly, or constructively controlled by another |
8 | | entity, or (3) is subject
to
the control of
a common entity. |
9 | | For purposes of this Section, an entity controls another
entity
|
10 | | if it owns,
directly or individually, more than 10% of the |
11 | | voting securities of that
entity.
As used in
this Section, the |
12 | | term "voting security" means a security that (1) confers upon
|
13 | | the holder
the right to vote for the election of members of the |
14 | | board of directors or
similar governing
body of the business or |
15 | | (2) is convertible into, or entitles the holder to
receive upon |
16 | | its
exercise, a security that confers such a right to vote. A |
17 | | general partnership
interest is a
voting security.
|
18 | | The Director may make available to any State agency, |
19 | | including the
Illinois
Supreme Court, units of local |
20 | | government, and school districts, information
regarding
|
21 | | whether a bidder or contractor is an affiliate of a person who |
22 | | is not
collecting
and
remitting Illinois Use taxes for the |
23 | | limited purpose of enforcing bidder and
contractor
|
24 | | certifications.
|
25 | | The Director may also make available to the Secretary of |
26 | | State
information that a limited liability company, which has |
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1 | | filed articles of
organization with the Secretary of State, or |
2 | | corporation which has been
issued a certificate of |
3 | | incorporation by the Secretary of State has failed to
file |
4 | | returns under this Act or pay the tax, penalty and interest |
5 | | shown therein,
or has failed to pay any final assessment of |
6 | | tax, penalty or interest due under
this Act. An assessment is |
7 | | final when all proceedings in court for review of
such |
8 | | assessment have terminated or the time for the taking thereof |
9 | | has expired
without such proceedings being instituted.
|
10 | | The Director shall make available for public inspection in |
11 | | the Department's
principal office and for publication, at cost, |
12 | | administrative decisions issued
on or after January 1, 1995. |
13 | | These decisions are to be made available in a
manner so that |
14 | | the following taxpayer information is not disclosed:
|
15 | | (1) The names, addresses, and identification numbers |
16 | | of the taxpayer,
related entities, and employees.
|
17 | | (2) At the sole discretion of the Director, trade |
18 | | secrets
or other confidential information identified as |
19 | | such by the taxpayer, no later
than 30 days after receipt |
20 | | of an administrative decision, by such means as the
|
21 | | Department shall provide by rule.
|
22 | | The Director shall determine the appropriate extent of the |
23 | | deletions allowed
in paragraph (2). In the event the taxpayer |
24 | | does not submit deletions, the
Director shall make only the |
25 | | deletions specified in paragraph (1).
|
26 | | The Director shall make available for public inspection and |
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1 | | publication an
administrative decision within 180 days after |
2 | | the issuance of the
administrative decision. The term |
3 | | "administrative decision" has the same
meaning as defined in |
4 | | Section 3-101 of Article III of the Code of Civil
Procedure. |
5 | | Costs collected under this Section shall be paid into the Tax
|
6 | | Compliance and Administration Fund.
|
7 | | Nothing contained in this Act shall prevent the Director |
8 | | from divulging
information to any person pursuant to a request |
9 | | or authorization made by the
taxpayer or by an authorized |
10 | | representative of the taxpayer.
|
11 | | The furnishing of information obtained by the Department |
12 | | from returns filed under this amendatory Act of the 100th |
13 | | General Assembly to the Department of Transportation for |
14 | | purposes of compliance with this amendatory Act of the 100th |
15 | | General Assembly regarding aviation fuel is deemed to be an |
16 | | official purpose within the meaning of this Section. |
17 | | (Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
|
18 | | Section 30. The Motor Fuel Tax Law is amended by changing |
19 | | Sections 2, 2b, and 8a as follows:
|
20 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
|
21 | | Sec. 2.
A tax is imposed on the privilege of operating |
22 | | motor vehicles
upon the public highways and recreational-type |
23 | | watercraft upon the waters
of this State.
|
24 | | (a) Prior to August 1, 1989, the tax is imposed at the rate |
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1 | | of 13 cents
per gallon on all motor fuel used in motor vehicles |
2 | | operating on the public
highways and recreational type |
3 | | watercraft operating upon the waters of this
State. Beginning |
4 | | on August 1, 1989 and until January 1, 1990, the rate of the
|
5 | | tax imposed in this paragraph shall be 16 cents per gallon. |
6 | | Beginning January
1, 1990, the rate of tax imposed in this |
7 | | paragraph, including the tax on compressed natural gas, shall |
8 | | be 19 cents per
gallon.
|
9 | | (b) The tax on the privilege of operating motor vehicles |
10 | | which use diesel
fuel, liquefied natural gas, or propane shall |
11 | | be the rate according to paragraph (a) plus an additional 2 1/2
|
12 | | cents per gallon. "Diesel fuel" is defined as any product
|
13 | | intended
for use or offered for sale as a fuel for engines in |
14 | | which the fuel is injected
into the combustion chamber and |
15 | | ignited by pressure without electric spark.
|
16 | | (c) A tax is imposed upon the privilege of engaging in the |
17 | | business of
selling motor fuel as a retailer or reseller on all |
18 | | motor fuel used in motor
vehicles operating on the public |
19 | | highways and recreational type watercraft
operating upon the |
20 | | waters of this State: (1) at the rate of 3 cents per gallon
on |
21 | | motor fuel owned or possessed by such retailer or reseller at |
22 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
23 | | gallon on motor fuel owned
or possessed by such retailer or |
24 | | reseller at 12:01 A.M. on January 1, 1990.
|
25 | | Retailers and resellers who are subject to this additional |
26 | | tax shall be
required to inventory such motor fuel and pay this |
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1 | | additional tax in a
manner prescribed by the Department of |
2 | | Revenue.
|
3 | | The tax imposed in this paragraph (c) shall be in addition |
4 | | to all other
taxes imposed by the State of Illinois or any unit |
5 | | of local government in this
State.
|
6 | | (d) Except as provided in Section 2a, the collection of a |
7 | | tax based on
gallonage of gasoline used for the propulsion of |
8 | | any aircraft is prohibited
on and after October 1, 1979 , and |
9 | | the collection of a tax based on gallonage of special fuel used |
10 | | for the propulsion of any aircraft is prohibited on and after |
11 | | December 1, 2017 .
|
12 | | (e) The collection of a tax, based on gallonage of all |
13 | | products commonly or
commercially known or sold as 1-K |
14 | | kerosene, regardless of its classification
or uses, is |
15 | | prohibited (i) on and after July 1, 1992 until December 31, |
16 | | 1999,
except when the 1-K kerosene is either: (1) delivered |
17 | | into bulk storage
facilities of a bulk user, or (2) delivered |
18 | | directly into the fuel supply tanks
of motor vehicles and (ii) |
19 | | on and after January 1, 2000. Beginning on January
1, 2000, the |
20 | | collection of a tax, based on gallonage of all products |
21 | | commonly
or commercially known or sold as 1-K kerosene, |
22 | | regardless of its classification
or uses, is prohibited except |
23 | | when the 1-K kerosene is delivered directly into
a storage tank |
24 | | that is located at a facility that has withdrawal facilities
|
25 | | that are readily accessible to and are capable of dispensing |
26 | | 1-K kerosene into
the fuel supply tanks of motor vehicles. For |
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1 | | purposes of this subsection (e), a facility is considered to |
2 | | have withdrawal facilities that are not "readily accessible to |
3 | | and capable of dispensing 1-K kerosene into the fuel supply |
4 | | tanks of motor vehicles" only if the 1-K kerosene is delivered |
5 | | from: (i) a dispenser hose that is short enough so that it will |
6 | | not reach the fuel supply tank of a motor vehicle or (ii) a |
7 | | dispenser that is enclosed by a fence or other physical barrier |
8 | | so that a vehicle cannot pull alongside the dispenser to permit |
9 | | fueling.
|
10 | | Any person who sells or uses 1-K kerosene for use in motor |
11 | | vehicles upon
which the tax imposed by this Law has not been |
12 | | paid shall be liable for any
tax due on the sales or use of 1-K |
13 | | kerosene.
|
14 | | (Source: P.A. 100-9, eff. 7-1-17.)
|
15 | | (35 ILCS 505/2b) (from Ch. 120, par. 418b)
|
16 | | Sec. 2b.
In addition to the tax collection and reporting |
17 | | responsibilities
imposed elsewhere in this Act, a person who is |
18 | | required to pay the tax imposed
by Section 2a of this Act shall |
19 | | pay the tax to the Department by return showing
all fuel |
20 | | purchased, acquired or received and sold, distributed or used |
21 | | during
the preceding calendar month
including losses of fuel as |
22 | | the result of evaporation or shrinkage due to
temperature |
23 | | variations, and such other reasonable information as the
|
24 | | Department may require.
Losses of fuel as the result of |
25 | | evaporation or shrinkage due to temperature
variations may not |
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1 | | exceed 1% of the total gallons in
storage at the
beginning of |
2 | | the month, plus the receipts of gallonage during the month, |
3 | | minus
the gallonage remaining in storage at the end of the |
4 | | month. Any loss reported
that is in excess of this amount shall |
5 | | be subject to the tax imposed by
Section
2a of this Law.
On and |
6 | | after July 1, 2001, for each 6-month period January through |
7 | | June, net
losses of fuel (for each category of fuel that is |
8 | | required to be reported on a
return) as the result of |
9 | | evaporation or shrinkage due to temperature variations
may not |
10 | | exceed 1% of the total gallons in storage at the beginning of |
11 | | each
January, plus the receipts of gallonage each January |
12 | | through June, minus the
gallonage remaining in storage at the |
13 | | end of each June. On and after July 1,
2001, for each 6-month |
14 | | period July through December, net losses of fuel (for
each |
15 | | category of fuel that is required to be reported on a return) |
16 | | as the
result of evaporation or shrinkage due to temperature |
17 | | variations may not exceed
1% of the total gallons in storage at |
18 | | the beginning of each July, plus the
receipts of gallonage each |
19 | | July through December, minus the gallonage remaining
in storage |
20 | | at the end of each December. Any net loss reported that is in
|
21 | | excess of this amount shall be subject to the tax imposed by |
22 | | Section 2a of this
Law. For purposes of this Section, "net |
23 | | loss" means the number of gallons
gained through temperature |
24 | | variations minus the number of gallons lost through
temperature |
25 | | variations or evaporation for each of the respective 6-month
|
26 | | periods.
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1 | | The return shall be prescribed by the Department and shall |
2 | | be filed
between the 1st and 20th days of each calendar month. |
3 | | The Department may, in
its discretion, combine the returns |
4 | | filed under this Section, Section 5, and
Section 5a of this |
5 | | Act. The return must be accompanied by appropriate
|
6 | | computer-generated magnetic media supporting schedule data in |
7 | | the format
required by the Department, unless, as provided by |
8 | | rule, the Department grants
an exception upon petition of a |
9 | | taxpayer. If the return is filed timely, the
seller shall take |
10 | | a discount of 2% through June 30, 2003 and 1.75%
thereafter |
11 | | which is allowed to reimburse
the seller for
the expenses |
12 | | incurred in keeping records, preparing and filing returns,
|
13 | | collecting and remitting the tax and supplying data to the |
14 | | Department on
request.
The discount, however, shall be |
15 | | applicable only to the amount
of payment
which accompanies a |
16 | | return that is filed timely in accordance with this
Section. |
17 | | The discount under this Section is not allowed for taxes paid |
18 | | on aviation fuel that are deposited into the State Aviation |
19 | | Program Fund under this Act.
|
20 | | Beginning on January 1, 2018, each person who is required |
21 | | to pay the tax imposed under Section 2a of this Act on aviation |
22 | | fuel sold or used in this State during the preceding calendar |
23 | | month shall, instead of reporting and paying tax on aviation |
24 | | fuel as otherwise required by this Section, report and pay such |
25 | | tax on a separate aviation fuel tax return, on or before the |
26 | | twentieth day of each calendar month. The requirements related |
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1 | | to the return shall be as otherwise provided in this Section. |
2 | | Notwithstanding any other provisions of this Act to the |
3 | | contrary, a person required to pay the tax imposed by Section |
4 | | 2a of this Act on aviation fuel shall file all aviation fuel |
5 | | tax returns and shall make all aviation fuel tax payments by |
6 | | electronic means in the manner and form required by the |
7 | | Department. For purposes of this paragraph, "aviation fuel" |
8 | | means a product that is intended for use or offered for sale as |
9 | | fuel for an aircraft. |
10 | | (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
|
11 | | (35 ILCS 505/8a) (from Ch. 120, par. 424a)
|
12 | | Sec. 8a.
All money received by the Department under Section |
13 | | 2a of this
Act , except money received from taxes on aviation |
14 | | fuel sold or used on or after December 1, 2017, shall be |
15 | | deposited in the Underground Storage Tank Fund created by
|
16 | | Section 57.11 of the Environmental Protection Act, as now or
|
17 | | hereafter amended. All money received by the Department under |
18 | | Section 2a of this Act for aviation fuel sold or used on or |
19 | | after December 1, 2017, shall be deposited into the State |
20 | | Aviation Program Fund. This exception for aviation fuel only |
21 | | applies for so long as the revenue use requirements of 49 |
22 | | U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the State. |
23 | | For purposes of this section, "aviation fuel" means a product |
24 | | that is intended for use or offered for sale as fuel for an |
25 | | aircraft.
|
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1 | | (Source: P.A. 88-496.)
|
2 | | Section 35. The Innovation Development and Economy Act is |
3 | | amended by changing Sections 10 and 31 as follows:
|
4 | | (50 ILCS 470/10)
|
5 | | Sec. 10. Definitions. As used in this Act, the following |
6 | | words and phrases shall have the following meanings unless a |
7 | | different meaning clearly appears from the context: |
8 | | "Base year" means the calendar year immediately prior to |
9 | | the calendar year in which the STAR bond district is |
10 | | established.
|
11 | | "Commence work" means the manifest commencement of actual |
12 | | operations on the development site, such as, erecting a |
13 | | building, general on-site and off-site grading and utility |
14 | | installations, commencing design and construction |
15 | | documentation, ordering lead-time materials, excavating the |
16 | | ground to lay a foundation or a basement, or work of like |
17 | | description which a reasonable person would recognize as being |
18 | | done with the intention and purpose to continue work until the |
19 | | project is completed.
|
20 | | "County" means the county in which a proposed STAR bond |
21 | | district is located.
|
22 | | "De minimis" means an amount less than 15% of the land area |
23 | | within a STAR bond district.
|
24 | | "Department of Revenue" means the Department of Revenue of |
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1 | | the State of Illinois.
|
2 | | "Destination user" means an owner, operator, licensee, |
3 | | co-developer, subdeveloper, or tenant (i) that operates a |
4 | | business within a STAR bond district that is a retail store |
5 | | having at least 150,000 square feet of sales floor area; (ii) |
6 | | that at the time of opening does not have another Illinois |
7 | | location within a 70 mile radius; (iii) that has an annual |
8 | | average of not less than 30% of customers who travel from at |
9 | | least 75 miles away or from out-of-state, as demonstrated by |
10 | | data from a comparable existing store or stores, or, if there |
11 | | is no comparable existing store, as demonstrated by an economic |
12 | | analysis that shows that the proposed retailer will have an |
13 | | annual average of not less than 30% of customers who travel |
14 | | from at least 75 miles away or from out-of-state; and (iv) that |
15 | | makes an initial capital investment, including project costs |
16 | | and other direct costs, of not less than $30,000,000 for such |
17 | | retail store. |
18 | | "Destination hotel" means a hotel (as that term is defined |
19 | | in Section 2 of the Hotel Operators' Occupation Tax Act) |
20 | | complex having at least 150 guest rooms and which also includes |
21 | | a venue for entertainment attractions, rides, or other |
22 | | activities oriented toward the entertainment and amusement of |
23 | | its guests and other patrons. |
24 | | "Developer" means any individual, corporation, trust, |
25 | | estate, partnership, limited liability partnership, limited |
26 | | liability company, or other entity. The term does not include a |
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1 | | not-for-profit entity, political subdivision, or other agency |
2 | | or instrumentality of the State.
|
3 | | "Director" means the Director of Revenue, who shall consult |
4 | | with the Director of Commerce and Economic Opportunity in any |
5 | | approvals or decisions required by the Director under this Act.
|
6 | | "Economic impact study" means a study conducted by an |
7 | | independent economist to project the financial benefit of the |
8 | | proposed STAR bond project to the local, regional, and State |
9 | | economies, consider the proposed adverse impacts on similar |
10 | | projects and businesses, as well as municipalities within the |
11 | | projected market area, and draw conclusions about the net |
12 | | effect of the proposed STAR bond project on the local, |
13 | | regional, and State economies. A copy of the economic impact |
14 | | study shall be provided to the Director for review. |
15 | | "Eligible area" means any improved or vacant area that (i) |
16 | | is contiguous and is not, in the aggregate, less than 250 acres |
17 | | nor more than 500 acres which must include only parcels of real |
18 | | property directly and substantially benefited by the proposed |
19 | | STAR bond district plan, (ii) is adjacent to a federal |
20 | | interstate highway, (iii) is within one mile of 2 State |
21 | | highways, (iv) is within one mile of an entertainment user, or |
22 | | a major or minor league sports stadium or other similar |
23 | | entertainment venue that had an initial capital investment of |
24 | | at least $20,000,000, and (v) includes land that was previously |
25 | | surface or strip mined. The area may be bisected by streets, |
26 | | highways, roads, alleys, railways, bike paths, streams, |
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1 | | rivers, and other waterways and still be deemed contiguous. In |
2 | | addition, in order to constitute an eligible area one of the |
3 | | following requirements must be satisfied and all of which are |
4 | | subject to the review and approval of the Director as provided |
5 | | in subsection (d) of Section 15:
|
6 | | (a) the governing body of the political subdivision |
7 | | shall have determined that the area meets the requirements |
8 | | of a "blighted area" as defined under the Tax Increment |
9 | | Allocation Redevelopment Act;
or |
10 | | (b) the governing body of the political subdivision |
11 | | shall have determined that the area is a blighted area as |
12 | | determined under the provisions of Section 11-74.3-5 of the |
13 | | Illinois Municipal Code;
or |
14 | | (c) the governing body of the political subdivision |
15 | | shall make the following findings:
|
16 | | (i) that the vacant portions of the area have |
17 | | remained vacant for at least one year, or that any |
18 | | building located on a vacant portion of the property |
19 | | was demolished within the last year and that the |
20 | | building would have qualified under item (ii) of this |
21 | | subsection;
|
22 | | (ii) if portions of the area are currently |
23 | | developed, that the use, condition, and character of |
24 | | the buildings on the property are not consistent with |
25 | | the purposes set forth in Section 5;
|
26 | | (iii) that the STAR bond district is expected to |
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1 | | create or retain job opportunities within the |
2 | | political subdivision;
|
3 | | (iv) that the STAR bond district will serve to |
4 | | further the development of adjacent areas;
|
5 | | (v) that without the availability of STAR bonds, |
6 | | the projects described in the STAR bond district plan |
7 | | would not be possible;
|
8 | | (vi) that the master developer meets high |
9 | | standards of creditworthiness and financial strength |
10 | | as demonstrated by one or more of the following: (i) |
11 | | corporate debenture ratings of BBB or higher by |
12 | | Standard & Poor's Corporation or Baa or higher by |
13 | | Moody's Investors Service, Inc.; (ii) a letter from a |
14 | | financial institution with assets of $10,000,000 or |
15 | | more attesting to the financial strength of the master |
16 | | developer; or (iii) specific evidence of equity |
17 | | financing for not less than 10% of the estimated total |
18 | | STAR bond project costs;
|
19 | | (vii) that the STAR bond district will strengthen |
20 | | the commercial sector of the political subdivision;
|
21 | | (viii) that the STAR bond district will enhance the |
22 | | tax base of the political subdivision; and
|
23 | | (ix) that the formation of a STAR bond district is |
24 | | in the best interest of the political subdivision.
|
25 | | "Entertainment user" means an owner, operator, licensee, |
26 | | co-developer, subdeveloper, or tenant that operates a business |
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1 | | within a STAR bond district that has a primary use of providing |
2 | | a venue for entertainment attractions, rides, or other |
3 | | activities oriented toward the entertainment and amusement of |
4 | | its patrons, occupies at least 20 acres of land in the STAR |
5 | | bond district, and makes an initial capital investment, |
6 | | including project costs and other direct and indirect costs, of |
7 | | not less than $25,000,000 for that venue. |
8 | | "Feasibility study" means a feasibility study as defined in |
9 | | subsection (b) of Section 20.
|
10 | | "Infrastructure" means the public improvements and private |
11 | | improvements that serve the public purposes set forth in |
12 | | Section 5 of this Act and that benefit the STAR bond district |
13 | | or any STAR bond projects, including, but not limited to, |
14 | | streets, drives and driveways, traffic and directional signs |
15 | | and signals, parking lots and parking facilities, |
16 | | interchanges, highways, sidewalks, bridges, underpasses and |
17 | | overpasses, bike and walking trails, sanitary storm sewers and |
18 | | lift stations, drainage conduits, channels, levees, canals, |
19 | | storm water detention and retention facilities, utilities and |
20 | | utility connections, water mains and extensions, and street and |
21 | | parking lot lighting and connections. |
22 | | "Local sales taxes" means any locally imposed taxes |
23 | | received by a municipality, county, or other local governmental |
24 | | entity arising from sales by retailers and servicemen within a |
25 | | STAR bond district, including business district sales taxes and |
26 | | STAR bond occupation taxes, and that portion of the net revenue |
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1 | | realized under the Retailers' Occupation Tax Act, the Use Tax |
2 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
3 | | Act from transactions at places of business located within a |
4 | | STAR bond district that is deposited into the Local Government |
5 | | Tax Fund and the County and Mass Transit District Fund. For the |
6 | | purpose of this Act, "local sales taxes" does not include (i) |
7 | | any taxes authorized pursuant to the Local Mass Transit |
8 | | District Act or the Metro-East Park and Recreation District Act |
9 | | for so long as the applicable taxing district does not impose a |
10 | | tax on real property, (ii) county school facility occupation |
11 | | taxes imposed pursuant to Section 5-1006.7 of the Counties |
12 | | Code, or (iii) any taxes authorized under the Flood Prevention |
13 | | District Act. |
14 | | "Local sales tax increment" means, except as otherwise |
15 | | provided in this Section, with respect to local sales taxes |
16 | | administered by the Illinois Department of Revenue, (i) all of |
17 | | the local sales tax paid by destination users, destination |
18 | | hotels, and entertainment users that is in excess of the local |
19 | | sales tax paid by destination users, destination hotels, and |
20 | | entertainment users for the same month in the base year, as |
21 | | determined by the Illinois Department of Revenue, (ii) in the |
22 | | case of a municipality forming a STAR bond district that is |
23 | | wholly within the corporate boundaries of the municipality and |
24 | | in the case of a municipality and county forming a STAR bond |
25 | | district that is only partially within such municipality, that |
26 | | portion of the local sales tax paid by taxpayers that are not |
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1 | | destination users, destination hotels, or entertainment users |
2 | | that is in excess of the local sales tax paid by taxpayers that |
3 | | are not destination users, destination hotels, or |
4 | | entertainment users for the same month in the base year, as |
5 | | determined by the Illinois Department of Revenue, and (iii) in |
6 | | the case of a county in which a STAR bond district is formed |
7 | | that is wholly within a municipality, that portion of the local |
8 | | sales tax paid by taxpayers that are not destination users, |
9 | | destination hotels, or entertainment users that is in excess of |
10 | | the local sales tax paid by taxpayers that are not destination |
11 | | users, destination hotels, or entertainment users for the same |
12 | | month in the base year, as determined by the Illinois |
13 | | Department of Revenue, but only if the corporate authorities of |
14 | | the county adopts an ordinance, and files a copy with the |
15 | | Department within the same time frames as required for STAR |
16 | | bond occupation taxes under Section 31, that designates the |
17 | | taxes referenced in this clause (iii) as part of the local |
18 | | sales tax increment under this Act. "Local sales tax increment" |
19 | | means, with respect to local sales taxes administered by a |
20 | | municipality, county, or other unit of local government, that |
21 | | portion of the local sales tax that is in excess of the local |
22 | | sales tax for the same month in the base year, as determined by |
23 | | the respective municipality, county, or other unit of local |
24 | | government. If any portion of local sales taxes are, at the |
25 | | time of formation of a STAR bond district, already subject to |
26 | | tax increment financing under the Tax Increment Allocation |
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1 | | Redevelopment Act, then the local sales tax increment for such |
2 | | portion shall be frozen at the base year established in |
3 | | accordance with this Act, and all future incremental increases |
4 | | shall be included in the "local sales tax increment" under this |
5 | | Act. Any party otherwise entitled to receipt of incremental |
6 | | local sales tax revenues through an existing tax increment |
7 | | financing district shall be entitled to continue to receive |
8 | | such revenues up to the amount frozen in the base year. Nothing |
9 | | in this Act shall affect the prior qualification of existing |
10 | | redevelopment project costs incurred that are eligible for |
11 | | reimbursement under the Tax Increment Allocation Redevelopment |
12 | | Act. In such event, prior to approving a STAR bond district, |
13 | | the political subdivision forming the STAR bond district shall |
14 | | take such action as is necessary, including amending the |
15 | | existing tax increment financing district redevelopment plan, |
16 | | to carry out the provisions of this Act. The Illinois |
17 | | Department of Revenue shall allocate the local sales tax |
18 | | increment only if the local sales tax is administered by the |
19 | | Department. "Local sales tax increment" does not include taxes |
20 | | and penalties collected on aviation fuel, as defined in Section |
21 | | 3 of the Retailers' Occupation Tax, sold on or after December |
22 | | 1, 2017. |
23 | | "Market study" means a study to determine the ability of |
24 | | the proposed STAR bond project to gain market share locally and |
25 | | regionally and to remain profitable past the term of repayment |
26 | | of STAR bonds.
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1 | | "Master developer" means a developer cooperating with a |
2 | | political subdivision to plan, develop, and implement a STAR |
3 | | bond project plan for a STAR bond district. Subject to the |
4 | | limitations of Section 25, the master developer may work with |
5 | | and transfer certain development rights to other developers for |
6 | | the purpose of implementing STAR bond project plans and |
7 | | achieving the purposes of this Act. A master developer for a |
8 | | STAR bond district shall be appointed by a political |
9 | | subdivision in the resolution establishing the STAR bond |
10 | | district, and the master developer must, at the time of |
11 | | appointment, own or have control of, through purchase |
12 | | agreements, option contracts, or other means, not less than 50% |
13 | | of the acreage within the STAR bond district and the master |
14 | | developer or its affiliate must have ownership or control on |
15 | | June 1, 2010. |
16 | | "Master development agreement" means an agreement between |
17 | | the master developer and the political subdivision to govern a |
18 | | STAR bond district and any STAR bond projects.
|
19 | | "Municipality" means the city, village, or incorporated |
20 | | town in which a proposed STAR bond district is located.
|
21 | | "Pledged STAR revenues" means those sales tax and revenues |
22 | | and other sources of funds pledged to pay debt service on STAR |
23 | | bonds or to pay project costs pursuant to Section 30. |
24 | | Notwithstanding any provision to the contrary, the following |
25 | | revenues shall not constitute pledged STAR revenues or be |
26 | | available to pay principal and interest on STAR bonds: any |
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1 | | State sales tax increment or local sales tax increment from a |
2 | | retail entity initiating operations in a STAR bond district |
3 | | while terminating operations at another Illinois location |
4 | | within 25 miles of the STAR bond district. For purposes of this |
5 | | paragraph, "terminating operations" means a closing of a retail |
6 | | operation that is directly related to the opening of the same |
7 | | operation or like retail entity owned or operated by more than |
8 | | 50% of the original ownership in a STAR bond district within |
9 | | one year before or after initiating operations in the STAR bond |
10 | | district, but it does not mean closing an operation for reasons |
11 | | beyond the control of the retail entity, as documented by the |
12 | | retail entity, subject to a reasonable finding by the |
13 | | municipality (or county if such retail operation is not located |
14 | | within a municipality) in which the terminated operations were |
15 | | located that the closed location contained inadequate space, |
16 | | had become economically obsolete, or was no longer a viable |
17 | | location for the retailer or serviceman. |
18 | | "Political subdivision" means a municipality or county |
19 | | which undertakes to establish a STAR bond district pursuant to |
20 | | the provisions of this Act. |
21 | | "Project costs" means and includes the sum total of all |
22 | | costs incurred or estimated to be incurred on or following the |
23 | | date of establishment of a STAR bond district that are |
24 | | reasonable or necessary to implement a STAR bond district plan |
25 | | or any STAR bond project plans, or both, including costs |
26 | | incurred for public improvements and private improvements that |
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1 | | serve the public purposes set forth in Section 5 of this Act. |
2 | | Such costs include without limitation the following: |
3 | | (a) costs of studies, surveys, development of plans and |
4 | | specifications, formation, implementation, and |
5 | | administration of a STAR bond district, STAR bond district |
6 | | plan, any STAR bond projects, or any STAR bond project |
7 | | plans, including, but not limited to, staff and |
8 | | professional service costs for architectural, engineering, |
9 | | legal, financial, planning, or other services, provided |
10 | | however that no charges for professional services may be |
11 | | based on a percentage of the tax increment collected and no |
12 | | contracts for professional services, excluding |
13 | | architectural and engineering services, may be entered |
14 | | into if the terms of the contract extend beyond a period of |
15 | | 3 years; |
16 | | (b) property assembly costs, including, but not |
17 | | limited to, acquisition of land and other real property or |
18 | | rights or interests therein, located within the boundaries |
19 | | of a STAR bond district, demolition of buildings, site |
20 | | preparation, site improvements that serve as an engineered |
21 | | barrier addressing ground level or below ground |
22 | | environmental contamination, including, but not limited |
23 | | to, parking lots and other concrete or asphalt barriers, |
24 | | the clearing and grading of land, and importing additional |
25 | | soil and fill materials, or removal of soil and fill |
26 | | materials from the site; |
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1 | | (c) subject to paragraph (d), costs of buildings and |
2 | | other vertical improvements that are located within the |
3 | | boundaries of a STAR bond district and owned by a political |
4 | | subdivision or other public entity, including without |
5 | | limitation police and fire stations, educational |
6 | | facilities, and public restrooms and rest areas; |
7 | | (c-1) costs of buildings and other vertical |
8 | | improvements that are located within the boundaries of a |
9 | | STAR bond district and owned by a destination user or |
10 | | destination hotel; except that only 2 destination users in |
11 | | a STAR bond district and one destination hotel are eligible |
12 | | to include the cost of those vertical improvements as |
13 | | project costs; |
14 | | (c-5) costs of buildings; rides and attractions, which |
15 | | include carousels, slides, roller coasters, displays, |
16 | | models, towers, works of art, and similar theme and |
17 | | amusement park improvements; and other vertical |
18 | | improvements that are located within the boundaries of a |
19 | | STAR bond district and owned by an entertainment user; |
20 | | except that only one entertainment user in a STAR bond |
21 | | district is eligible to include the cost of those vertical |
22 | | improvements as project costs; |
23 | | (d) costs of the design and construction of |
24 | | infrastructure and public works located within the |
25 | | boundaries of a STAR bond district that are reasonable or |
26 | | necessary to implement a STAR bond district plan or any |
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1 | | STAR bond project plans, or both, except that project costs |
2 | | shall not include the cost of constructing a new municipal |
3 | | public building principally used to provide offices, |
4 | | storage space, or conference facilities or vehicle |
5 | | storage, maintenance, or repair for administrative, public |
6 | | safety, or public works personnel and that is not intended |
7 | | to replace an existing public building unless the political |
8 | | subdivision makes a reasonable determination in a STAR bond |
9 | | district plan or any STAR bond project plans, supported by |
10 | | information that provides the basis for that |
11 | | determination, that the new municipal building is required |
12 | | to meet an increase in the need for public safety purposes |
13 | | anticipated to result from the implementation of the STAR |
14 | | bond district plan or any STAR bond project plans; |
15 | | (e) costs of the design and construction of the |
16 | | following improvements located outside the boundaries of a |
17 | | STAR bond district, provided that the costs are essential |
18 | | to further the purpose and development of a STAR bond |
19 | | district plan and either (i) part of and connected to |
20 | | sewer, water, or utility service lines that physically |
21 | | connect to the STAR bond district or (ii) significant |
22 | | improvements for adjacent offsite highways, streets, |
23 | | roadways, and interchanges that are approved by the |
24 | | Illinois Department of Transportation. No other cost of |
25 | | infrastructure and public works improvements located |
26 | | outside the boundaries of a STAR bond district may be |
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1 | | deemed project costs; |
2 | | (f) costs of job training and retraining projects, |
3 | | including the cost of "welfare to work" programs |
4 | | implemented by businesses located within a STAR bond |
5 | | district; |
6 | | (g) financing costs, including, but not limited to, all |
7 | | necessary and incidental expenses related to the issuance |
8 | | of obligations and which may include payment of interest on |
9 | | any obligations issued hereunder including interest |
10 | | accruing during the estimated period of construction of any |
11 | | improvements in a STAR bond district or any STAR bond |
12 | | projects for which such obligations are issued and for not |
13 | | exceeding 36 months thereafter and including reasonable |
14 | | reserves related thereto; |
15 | | (h) to the extent the political subdivision by written |
16 | | agreement accepts and approves the same, all or a portion |
17 | | of a taxing district's capital costs resulting from a STAR |
18 | | bond district or STAR bond projects necessarily incurred or |
19 | | to be incurred within a taxing district in furtherance of |
20 | | the objectives of a STAR bond district plan or STAR bond |
21 | | project plans; |
22 | | (i) interest cost incurred by a developer for project |
23 | | costs related to the acquisition, formation, |
24 | | implementation, development, construction, and |
25 | | administration of a STAR bond district, STAR bond district |
26 | | plan, STAR bond projects, or any STAR bond project plans |
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1 | | provided that: |
2 | | (i) payment of such costs in any one year may not |
3 | | exceed 30% of the annual interest costs incurred by the |
4 | | developer with regard to the STAR bond district or any |
5 | | STAR bond projects during that year; and |
6 | | (ii) the total of such interest payments paid |
7 | | pursuant to this Act may not exceed 30% of the total |
8 | | cost paid or incurred by the developer for a STAR bond |
9 | | district or STAR bond projects, plus project costs, |
10 | | excluding any property assembly costs incurred by a |
11 | | political subdivision pursuant to this Act; |
12 | | (j) costs of common areas located within the boundaries |
13 | | of a STAR bond district; |
14 | | (k) costs of landscaping and plantings, retaining |
15 | | walls and fences, man-made lakes and ponds, shelters, |
16 | | benches, lighting, and similar amenities located within |
17 | | the boundaries of a STAR bond district; |
18 | | (l) costs of mounted building signs, site monument, and |
19 | | pylon signs located within the boundaries of a STAR bond |
20 | | district; or |
21 | | (m) if included in the STAR bond district plan and |
22 | | approved in writing by the Director, salaries or a portion |
23 | | of salaries for local government employees to the extent |
24 | | the same are directly attributable to the work of such |
25 | | employees on the establishment and management of a STAR |
26 | | bond district or any STAR bond projects. |
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1 | | Except as specified in items (a) through (m), "project |
2 | | costs" shall not include: |
3 | | (i) the cost of construction of buildings that are |
4 | | privately owned or owned by a municipality and leased to a |
5 | | developer or retail user for non-entertainment retail |
6 | | uses; |
7 | | (ii) moving expenses for employees of the businesses |
8 | | locating within the STAR bond district; |
9 | | (iii) property taxes for property located in the STAR |
10 | | bond district; |
11 | | (iv) lobbying costs; and |
12 | | (v) general overhead or administrative costs of the |
13 | | political subdivision that would still have been incurred |
14 | | by the political subdivision if the political subdivision |
15 | | had not established a STAR bond district. |
16 | | "Project development agreement" means any one or more |
17 | | agreements, including any amendments thereto, between a master |
18 | | developer and any co-developer or subdeveloper in connection |
19 | | with a STAR bond project, which project development agreement |
20 | | may include the political subdivision as a party.
|
21 | | "Projected market area" means any area within the State in |
22 | | which a STAR bond district or STAR bond project is projected to |
23 | | have a significant fiscal or market impact as determined by the |
24 | | Director.
|
25 | | "Resolution" means a resolution, order, ordinance, or |
26 | | other appropriate form of legislative action of a political |
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1 | | subdivision or other applicable public entity approved by a |
2 | | vote of a majority of a quorum at a meeting of the governing |
3 | | body of the political subdivision or applicable public entity.
|
4 | | "STAR bond" means a sales tax and revenue bond, note, or |
5 | | other obligation payable from pledged STAR revenues and issued |
6 | | by a political subdivision, the proceeds of which shall be used |
7 | | only to pay project costs as defined in this Act.
|
8 | | "STAR bond district" means the specific area declared to be |
9 | | an eligible area as determined by the political subdivision, |
10 | | and approved by the Director, in which the political |
11 | | subdivision may develop one or more STAR bond projects.
|
12 | | "STAR bond district plan" means the preliminary or |
13 | | conceptual plan that generally identifies the proposed STAR |
14 | | bond project areas and identifies in a general manner the |
15 | | buildings, facilities, and improvements to be constructed or |
16 | | improved in each STAR bond project area.
|
17 | | "STAR bond project" means a project within a STAR bond |
18 | | district which is approved pursuant to Section 20.
|
19 | | "STAR bond project area" means the geographic area within a |
20 | | STAR bond district in which there may be one or more STAR bond |
21 | | projects.
|
22 | | "STAR bond project plan" means the written plan adopted by |
23 | | a political subdivision for the development of a STAR bond |
24 | | project in a STAR bond district; the plan may include, but is |
25 | | not limited to, (i) project costs incurred prior to the date of |
26 | | the STAR bond project plan and estimated future STAR bond |
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1 | | project costs, (ii) proposed sources of funds to pay those |
2 | | costs, (iii) the nature and estimated term of any obligations |
3 | | to be issued by the political subdivision to pay those costs, |
4 | | (iv) the most recent equalized assessed valuation of the STAR |
5 | | bond project area, (v) an estimate of the equalized assessed |
6 | | valuation of the STAR bond district or applicable project area |
7 | | after completion of a STAR bond project, (vi) a general |
8 | | description of the types of any known or proposed developers, |
9 | | users, or tenants of the STAR bond project or projects included |
10 | | in the plan, (vii) a general description of the type, |
11 | | structure, and character of the property or facilities to be |
12 | | developed or improved, (viii) a description of the general land |
13 | | uses to apply to the STAR bond project, and (ix) a general |
14 | | description or an estimate of the type, class, and number of |
15 | | employees to be employed in the operation of the STAR bond |
16 | | project.
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17 | | "State sales tax" means all of the net revenue realized |
18 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the |
19 | | Service Use Tax Act, and the Service Occupation Tax Act from |
20 | | transactions at places of business located within a STAR bond |
21 | | district, excluding that portion of the net revenue realized |
22 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the |
23 | | Service Use Tax Act, and the Service Occupation Tax Act from |
24 | | transactions at places of business located within a STAR bond |
25 | | district that is deposited into the Local Government Tax Fund |
26 | | and the County and Mass Transit District Fund. |
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1 | | "State sales tax increment" means (i) 100% of that portion |
2 | | of the State sales tax that is in excess of the State sales tax |
3 | | for the same month in the base year, as determined by the |
4 | | Department of Revenue, from transactions at up to 2 destination |
5 | | users, one destination hotel, and one entertainment user |
6 | | located within a STAR bond district, which destination users, |
7 | | destination hotel, and entertainment user shall be designated |
8 | | by the master developer and approved by the political |
9 | | subdivision and the Director in conjunction with the applicable |
10 | | STAR bond project approval, and (ii) 25% of that portion of the |
11 | | State sales tax that is in excess of the State sales tax for |
12 | | the same month in the base year, as determined by the |
13 | | Department of Revenue, from all other transactions within a |
14 | | STAR bond district. If any portion of State sales taxes are, at |
15 | | the time of formation of a STAR bond district, already subject |
16 | | to tax increment financing under the Tax Increment Allocation |
17 | | Redevelopment Act, then the State sales tax increment for such |
18 | | portion shall be frozen at the base year established in |
19 | | accordance with this Act, and all future incremental increases |
20 | | shall be included in the State sales tax increment under this |
21 | | Act. Any party otherwise entitled to receipt of incremental |
22 | | State sales tax revenues through an existing tax increment |
23 | | financing district shall be entitled to continue to receive |
24 | | such revenues up to the amount frozen in the base year. Nothing |
25 | | in this Act shall affect the prior qualification of existing |
26 | | redevelopment project costs incurred that are eligible for |
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1 | | reimbursement under the Tax Increment Allocation Redevelopment |
2 | | Act. In such event, prior to approving a STAR bond district, |
3 | | the political subdivision forming the STAR bond district shall |
4 | | take such action as is necessary, including amending the |
5 | | existing tax increment financing district redevelopment plan, |
6 | | to carry out the provisions of this Act. |
7 | | "Substantial change" means a change wherein the proposed |
8 | | STAR bond project plan differs substantially in size, scope, or |
9 | | use from the approved STAR bond district plan or STAR bond |
10 | | project plan.
|
11 | | "Taxpayer" means an individual, partnership, corporation, |
12 | | limited liability company, trust, estate, or other entity that |
13 | | is subject to the Illinois Income Tax Act.
|
14 | | "Total development costs" means the aggregate public and |
15 | | private investment in a STAR bond district, including project |
16 | | costs and other direct and indirect costs related to the |
17 | | development of the STAR bond district. |
18 | | "Traditional retail use" means the operation of a business |
19 | | that derives at least 90% of its annual gross revenue from |
20 | | sales at retail, as that phrase is defined by Section 1 of the |
21 | | Retailers' Occupation Tax Act, but does not include the |
22 | | operations of destination users, entertainment users, |
23 | | restaurants, hotels, retail uses within hotels, or any other |
24 | | non-retail uses. |
25 | | "Vacant" means that portion of the land in a proposed STAR |
26 | | bond district that is not occupied by a building, facility, or |
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1 | | other vertical improvement.
|
2 | | (Source: P.A. 99-642, eff. 7-28-16.)
|
3 | | (50 ILCS 470/31)
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4 | | Sec. 31. STAR bond occupation taxes. |
5 | | (a) If the corporate authorities of a political subdivision |
6 | | have established a STAR bond district and have elected to |
7 | | impose a tax by ordinance pursuant to subsection (b) or (c) of |
8 | | this Section, each year after the date of the adoption of the |
9 | | ordinance and until all STAR bond project costs and all |
10 | | political subdivision obligations financing the STAR bond |
11 | | project costs, if any, have been paid in accordance with the |
12 | | STAR bond project plans, but in no event longer than the |
13 | | maximum maturity date of the last of the STAR bonds issued for |
14 | | projects in the STAR bond district, all amounts generated by |
15 | | the retailers' occupation tax and service occupation tax shall |
16 | | be collected and the tax shall be enforced by the Department of |
17 | | Revenue in the same manner as all retailers' occupation taxes |
18 | | and service occupation taxes imposed in the political |
19 | | subdivision imposing the tax. The corporate authorities of the |
20 | | political subdivision shall deposit the proceeds of the taxes |
21 | | imposed under subsections (b) and (c) into either (i) a special |
22 | | fund held by the corporate authorities of the political |
23 | | subdivision called the STAR Bonds Tax Allocation Fund for the |
24 | | purpose of paying STAR bond project costs and obligations |
25 | | incurred in the payment of those costs if such taxes are |
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1 | | designated as pledged STAR revenues by resolution or ordinance |
2 | | of the political subdivision or (ii) the political |
3 | | subdivision's general corporate fund if such taxes are not |
4 | | designated as pledged STAR revenues by resolution or ordinance. |
5 | | The tax imposed under this Section by a municipality may be |
6 | | imposed only on the portion of a STAR bond district that is |
7 | | within the boundaries of the municipality. For any part of a |
8 | | STAR bond district that lies outside of the boundaries of that |
9 | | municipality, the municipality in which the other part of the |
10 | | STAR bond district lies (or the county, in cases where a |
11 | | portion of the STAR bond district lies in the unincorporated |
12 | | area of a county) is authorized to impose the tax under this |
13 | | Section on that part of the STAR bond district. |
14 | | (b) The corporate authorities of a political subdivision |
15 | | that has established a STAR bond district under this Act may, |
16 | | by ordinance or resolution, impose a STAR Bond Retailers' |
17 | | Occupation Tax upon all persons engaged in the business of |
18 | | selling tangible personal property, other than an item of |
19 | | tangible personal property titled or registered with an agency |
20 | | of this State's government, at retail in the STAR bond district |
21 | | at a rate not to exceed 1% of the gross receipts from the sales |
22 | | made in the course of that business, to be imposed only in |
23 | | 0.25% increments. The tax may not be imposed on food for human |
24 | | consumption that is to be consumed off the premises where it is |
25 | | sold (other than alcoholic beverages, soft drinks, and food |
26 | | that has been prepared for immediate consumption), |
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1 | | prescription and nonprescription medicines, drugs, medical |
2 | | appliances, modifications to a motor vehicle for the purpose of |
3 | | rendering it usable by a person with a disability, and insulin, |
4 | | urine testing materials, syringes, and needles used by |
5 | | diabetics, for human use. Beginning December 1, 2017, this tax |
6 | | is not imposed on sales of aviation fuel unless the tax revenue |
7 | | is expended for airport-related purposes. If the District does |
8 | | not have an airport-related purpose to which aviation fuel tax |
9 | | revenue is dedicated, then aviation fuel is excluded from the |
10 | | tax. The municipality must comply with the certification |
11 | | requirements for airport-related purposes under Section |
12 | | 8-11-22 of the Illinois Municipal Code. For purposes of this |
13 | | Act, "airport-related purposes" has the meaning ascribed in |
14 | | Section 6z-20.2 of the State Finance Act. This exclusion for |
15 | | aviation fuel only applies for so long as the revenue use |
16 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
17 | | binding on the District. |
18 | | The tax imposed under this subsection and all civil |
19 | | penalties that may be assessed as an incident thereof shall be |
20 | | collected and enforced by the Department of Revenue. The |
21 | | certificate of registration that is issued by the Department to |
22 | | a retailer under the Retailers' Occupation Tax Act shall permit |
23 | | the retailer to engage in a business that is taxable under any |
24 | | ordinance or resolution enacted pursuant to this subsection |
25 | | without registering separately with the Department under such |
26 | | ordinance or resolution or under this subsection. The |
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1 | | Department of Revenue shall have full power to administer and |
2 | | enforce this subsection, to collect all taxes and penalties due |
3 | | under this subsection in the manner hereinafter provided, and |
4 | | to determine all rights to credit memoranda arising on account |
5 | | of the erroneous payment of tax or penalty under this |
6 | | subsection. In the administration of, and compliance with, this |
7 | | subsection, the Department and persons who are subject to this |
8 | | subsection shall have the same rights, remedies, privileges, |
9 | | immunities, powers, and duties, and be subject to the same |
10 | | conditions, restrictions, limitations, penalties, exclusions, |
11 | | exemptions, and definitions of terms and employ the same modes |
12 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
13 | | through 2-65 (in respect to all provisions therein other than |
14 | | the State rate of tax), 2c through 2h, 3 (except as to the |
15 | | disposition of taxes and penalties collected , and except that |
16 | | the retailer's discount is not allowed for taxes paid on |
17 | | aviation fuel that are deposited into the Local Government |
18 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, |
19 | | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the |
20 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
21 | | Penalty and Interest Act, as fully as if those provisions were |
22 | | set forth herein. |
23 | | If a tax is imposed under this subsection (b), a tax shall |
24 | | also be imposed under subsection (c) of this Section. |
25 | | (c) If a tax has been imposed under subsection (b), a STAR |
26 | | Bond Service Occupation Tax shall also be imposed upon all |
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1 | | persons engaged, in the STAR bond district, in the business of |
2 | | making sales of service, who, as an incident to making those |
3 | | sales of service, transfer tangible personal property within |
4 | | the STAR bond district, either in the form of tangible personal |
5 | | property or in the form of real estate as an incident to a sale |
6 | | of service. The tax shall be imposed at the same rate as the |
7 | | tax imposed in subsection (b) and shall not exceed 1% of the |
8 | | selling price of tangible personal property so transferred |
9 | | within the STAR bond district, to be imposed only in 0.25% |
10 | | increments. The tax may not be imposed on food for human |
11 | | consumption that is to be consumed off the premises where it is |
12 | | sold (other than alcoholic beverages, soft drinks, and food |
13 | | that has been prepared for immediate consumption), |
14 | | prescription and nonprescription medicines, drugs, medical |
15 | | appliances, modifications to a motor vehicle for the purpose of |
16 | | rendering it usable by a person with a disability, and insulin, |
17 | | urine testing materials, syringes, and needles used by |
18 | | diabetics, for human use. Beginning December 1, 2017, this tax |
19 | | is not imposed on sales of aviation fuel unless the tax revenue |
20 | | is expended for airport-related purposes. If the District does |
21 | | not have an airport-related purpose to which aviation fuel tax |
22 | | revenue is dedicated, then aviation fuel is excluded from the |
23 | | tax. The municipality must comply with the certification |
24 | | requirements for airport-related purposes under Section |
25 | | 8-11-22 of the Illinois Municipal Code. For purposes of this |
26 | | Act, "airport-related purposes" has the meaning ascribed in |
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1 | | Section 6z-20.2 of the State Finance Act. This exclusion for |
2 | | aviation fuel only applies for so long as the revenue use |
3 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
4 | | binding on the District. |
5 | | The tax imposed under this subsection and all civil |
6 | | penalties that may be assessed as an incident thereof shall be |
7 | | collected and enforced by the Department of Revenue. The |
8 | | certificate of registration that is issued by the Department to |
9 | | a retailer under the Retailers' Occupation Tax Act or under the |
10 | | Service Occupation Tax Act shall permit the registrant to |
11 | | engage in a business that is taxable under any ordinance or |
12 | | resolution enacted pursuant to this subsection without |
13 | | registering separately with the Department under that |
14 | | ordinance or resolution or under this subsection. The |
15 | | Department of Revenue shall have full power to administer and |
16 | | enforce this subsection, to collect all taxes and penalties due |
17 | | under this subsection, to dispose of taxes and penalties so |
18 | | collected in the manner hereinafter provided, and to determine |
19 | | all rights to credit memoranda arising on account of the |
20 | | erroneous payment of tax or penalty under this subsection. In |
21 | | the administration of, and compliance with this subsection, the |
22 | | Department and persons who are subject to this subsection shall |
23 | | have the same rights, remedies, privileges, immunities, |
24 | | powers, and duties, and be subject to the same conditions, |
25 | | restrictions, limitations, penalties, exclusions, exemptions, |
26 | | and definitions of terms and employ the same modes of procedure |
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1 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
2 | | (in respect to all provisions therein other than the State rate |
3 | | of tax), 4 (except that the reference to the State shall be to |
4 | | the STAR bond district), 5, 7, 8 (except that the jurisdiction |
5 | | to which the tax shall be a debt to the extent indicated in |
6 | | that Section 8 shall be the political subdivision), 9 (except |
7 | | as to the disposition of taxes and penalties collected, and |
8 | | except that the returned merchandise credit for this tax may |
9 | | not be taken against any State tax , and except that the |
10 | | retailer's discount is not allowed for taxes paid on aviation |
11 | | fuel that are deposited into the Local Government Aviation |
12 | | Trust Fund ), 10, 11, 12 (except the reference therein to |
13 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except |
14 | | that any reference to the State shall mean the political |
15 | | subdivision), the first paragraph of Section 15, and Sections |
16 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all |
17 | | provisions of the Uniform Penalty and Interest Act, as fully as |
18 | | if those provisions were set forth herein. |
19 | | If a tax is imposed under this subsection (c), a tax shall |
20 | | also be imposed under subsection (b) of this Section. |
21 | | (d) Persons subject to any tax imposed under this Section |
22 | | may reimburse themselves for their seller's tax liability under |
23 | | this Section by separately stating the tax as an additional |
24 | | charge, which charge may be stated in combination, in a single |
25 | | amount, with State taxes that sellers are required to collect |
26 | | under the Use Tax Act, in accordance with such bracket |
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1 | | schedules as the Department may prescribe. |
2 | | Whenever the Department determines that a refund should be |
3 | | made under this Section to a claimant instead of issuing a |
4 | | credit memorandum, the Department shall notify the State |
5 | | Comptroller, who shall cause the order to be drawn for the |
6 | | amount specified and to the person named in the notification |
7 | | from the Department. The refund shall be paid by the State |
8 | | Treasurer out of the STAR Bond Retailers' Occupation Tax Fund. |
9 | | Except as otherwise provided in this paragraph, the The |
10 | | Department shall immediately pay over to the State Treasurer, |
11 | | ex officio, as trustee, all taxes, penalties, and interest |
12 | | collected under this Section for deposit into the STAR Bond |
13 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
14 | | on aviation fuel sold on or after December 1, 2017, shall be |
15 | | immediately paid over by the Department to the State Treasurer, |
16 | | ex officio, as trustee, for deposit into the Local Government |
17 | | Aviation Trust Fund. The Department shall only pay moneys into |
18 | | the State Aviation Program Fund under this Act for so long as |
19 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
20 | | U.S.C. §47133 are binding on the District. On or before the |
21 | | 25th day of each calendar month, the Department shall prepare |
22 | | and certify to the Comptroller the disbursement of stated sums |
23 | | of money to named political subdivisions from the STAR Bond |
24 | | Retailers' Occupation Tax Fund, the political subdivisions to |
25 | | be those from which retailers have paid taxes or penalties |
26 | | under this Section to the Department during the second |
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1 | | preceding calendar month. The amount to be paid to each |
2 | | political subdivision shall be the amount (not including credit |
3 | | memoranda and not including taxes and penalties collected on |
4 | | aviation fuel sold on or after December 1, 2017 ) collected |
5 | | under this Section during the second preceding calendar month |
6 | | by the Department plus an amount the Department determines is |
7 | | necessary to offset any amounts that were erroneously paid to a |
8 | | different taxing body, and not including an amount equal to the |
9 | | amount of refunds made during the second preceding calendar |
10 | | month by the Department, less 3% of that amount, which shall be |
11 | | deposited into the Tax Compliance and Administration Fund and |
12 | | shall be used by the Department, subject to appropriation, to |
13 | | cover the costs of the Department in administering and |
14 | | enforcing the provisions of this Section, on behalf of such |
15 | | political subdivision, and not including any amount that the |
16 | | Department determines is necessary to offset any amounts that |
17 | | were payable to a different taxing body but were erroneously |
18 | | paid to the political subdivision. Within 10 days after receipt |
19 | | by the Comptroller of the disbursement certification to the |
20 | | political subdivisions provided for in this Section to be given |
21 | | to the Comptroller by the Department, the Comptroller shall |
22 | | cause the orders to be drawn for the respective amounts in |
23 | | accordance with the directions contained in the certification. |
24 | | The proceeds of the tax paid to political subdivisions under |
25 | | this Section shall be deposited into either (i) the STAR Bonds |
26 | | Tax Allocation Fund by the political subdivision if the |
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1 | | political subdivision has designated them as pledged STAR |
2 | | revenues by resolution or ordinance or (ii) the political |
3 | | subdivision's general corporate fund if the political |
4 | | subdivision has not designated them as pledged STAR revenues. |
5 | | An ordinance or resolution imposing or discontinuing the |
6 | | tax under this Section or effecting a change in the rate |
7 | | thereof shall either (i) be adopted and a certified copy |
8 | | thereof filed with the Department on or before the first day of |
9 | | April, whereupon the Department, if all other requirements of |
10 | | this Section are met, shall proceed to administer and enforce |
11 | | this Section as of the first day of July next following the |
12 | | adoption and filing; or (ii) be adopted and a certified copy |
13 | | thereof filed with the Department on or before the first day of |
14 | | October, whereupon, if all other requirements of this Section |
15 | | are met, the Department shall proceed to administer and enforce |
16 | | this Section as of the first day of January next following the |
17 | | adoption and filing. |
18 | | The Department of Revenue shall not administer or enforce |
19 | | an ordinance imposing, discontinuing, or changing the rate of |
20 | | the tax under this Section until the political subdivision also |
21 | | provides, in the manner prescribed by the Department, the |
22 | | boundaries of the STAR bond district and each address in the |
23 | | STAR bond district in such a way that the Department can |
24 | | determine by its address whether a business is located in the |
25 | | STAR bond district. The political subdivision must provide this |
26 | | boundary and address information to the Department on or before |
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1 | | April 1 for administration and enforcement of the tax under |
2 | | this Section by the Department beginning on the following July |
3 | | 1 and on or before October 1 for administration and enforcement |
4 | | of the tax under this Section by the Department beginning on |
5 | | the following January 1. The Department of Revenue shall not |
6 | | administer or enforce any change made to the boundaries of a |
7 | | STAR bond district or any address change, addition, or deletion |
8 | | until the political subdivision reports the boundary change or |
9 | | address change, addition, or deletion to the Department in the |
10 | | manner prescribed by the Department. The political subdivision |
11 | | must provide this boundary change or address change, addition, |
12 | | or deletion information to the Department on or before April 1 |
13 | | for administration and enforcement by the Department of the |
14 | | change, addition, or deletion beginning on the following July 1 |
15 | | and on or before October 1 for administration and enforcement |
16 | | by the Department of the change, addition, or deletion |
17 | | beginning on the following January 1. The retailers in the STAR |
18 | | bond district shall be responsible for charging the tax imposed |
19 | | under this Section. If a retailer is incorrectly included or |
20 | | excluded from the list of those required to collect the tax |
21 | | under this Section, both the Department of Revenue and the |
22 | | retailer shall be held harmless if they reasonably relied on |
23 | | information provided by the political subdivision. |
24 | | A political subdivision that imposes the tax under this |
25 | | Section must submit to the Department of Revenue any other |
26 | | information as the Department may require that is necessary for |
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1 | | the administration and enforcement of the tax. |
2 | | When certifying the amount of a monthly disbursement to a |
3 | | political subdivision under this Section, the Department shall |
4 | | increase or decrease the amount by an amount necessary to |
5 | | offset any misallocation of previous disbursements. The offset |
6 | | amount shall be the amount erroneously disbursed within the |
7 | | previous 6 months from the time a misallocation is discovered. |
8 | | Nothing in this Section shall be construed to authorize the |
9 | | political subdivision to impose a tax upon the privilege of |
10 | | engaging in any business which under the Constitution of the |
11 | | United States may not be made the subject of taxation by this |
12 | | State. |
13 | | (e) When STAR bond project costs, including, without |
14 | | limitation, all political subdivision obligations financing |
15 | | STAR bond project costs, have been paid, any surplus funds then |
16 | | remaining in the STAR Bonds Tax Allocation Fund shall be |
17 | | distributed to the treasurer of the political subdivision for |
18 | | deposit into the political subdivision's general corporate |
19 | | fund. Upon payment of all STAR bond project costs and |
20 | | retirement of obligations, but in no event later than the |
21 | | maximum maturity date of the last of the STAR bonds issued in |
22 | | the STAR bond district, the political subdivision shall adopt |
23 | | an ordinance immediately rescinding the taxes imposed pursuant |
24 | | to this Section and file a certified copy of the ordinance with |
25 | | the Department in the form and manner as described in this |
26 | | Section.
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1 | | (Source: P.A. 99-143, eff. 7-27-15.)
|
2 | | Section 40. The Counties Code is amended by changing |
3 | | Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009, |
4 | | and 5-1035.1 and by adding Section 5-1184 as follows:
|
5 | | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
|
6 | | Sec. 5-1006. Home Rule County Retailers' Occupation Tax |
7 | | Law. Any county that is a home rule unit may impose
a tax upon |
8 | | all persons engaged in the business of selling tangible
|
9 | | personal property, other than an item of tangible personal |
10 | | property titled
or registered with an agency of this State's |
11 | | government, at retail in the
county on the gross receipts from |
12 | | such sales made in the course of
their business. If imposed, |
13 | | this tax shall only
be imposed in 1/4% increments. On and after |
14 | | September 1, 1991, this
additional tax may not be imposed on |
15 | | the sales of food for human
consumption which is to be consumed |
16 | | off the premises where it is sold
(other than alcoholic |
17 | | beverages, soft drinks and food which has been
prepared for |
18 | | immediate consumption) and prescription and nonprescription
|
19 | | medicines, drugs, medical appliances and insulin, urine |
20 | | testing materials,
syringes and needles used by diabetics. |
21 | | Beginning December 1, 2017, this tax is not imposed on sales of |
22 | | aviation fuel unless the tax revenue is expended for |
23 | | airport-related purposes. If the county does not have an |
24 | | airport-related purpose to which it dedicates aviation fuel tax |
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1 | | revenue, then aviation fuel is excluded from the tax. The |
2 | | county must comply with the certification requirements for |
3 | | airport-related purposes under Section 5-1184. For purposes of |
4 | | this Act, "airport-related purposes" has the meaning ascribed |
5 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
6 | | aviation fuel only applies for so long as the revenue use |
7 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
8 | | binding on the county. The changes made to this Section by this |
9 | | amendatory Act of the 100th General Assembly are a denial and |
10 | | limitation of home rule powers and functions under subsection |
11 | | (g) of Section 6 of Article VII of the Illinois Constitution. |
12 | | The tax imposed by a home rule
county pursuant to this Section |
13 | | and all civil penalties that may be
assessed as an incident |
14 | | thereof shall be collected and enforced by the
State Department |
15 | | of Revenue. The certificate of registration that is
issued by |
16 | | the Department to a retailer under the Retailers'
Occupation |
17 | | Tax Act shall permit the retailer to engage in a
business that |
18 | | is taxable under any ordinance or resolution
enacted pursuant |
19 | | to this Section without registering separately with the
|
20 | | Department under such ordinance or resolution or under this |
21 | | Section. The
Department shall have full power to administer and |
22 | | enforce this Section; to
collect all taxes and penalties due |
23 | | hereunder; to dispose of taxes and
penalties so collected in |
24 | | the manner hereinafter provided; and to
determine all rights to |
25 | | credit memoranda arising on account of the
erroneous payment of |
26 | | tax or penalty hereunder. In the administration of,
and |
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1 | | compliance with, this Section, the Department and persons who |
2 | | are
subject to this Section shall have the same rights, |
3 | | remedies, privileges,
immunities, powers and duties, and be |
4 | | subject to the same conditions,
restrictions, limitations, |
5 | | penalties and definitions of terms, and employ
the same modes |
6 | | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
|
7 | | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all |
8 | | provisions
therein other
than the State rate of tax), 4, 5, 5a, |
9 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, |
10 | | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act |
11 | | and Section 3-7 of the Uniform Penalty and Interest Act,
as |
12 | | fully as if those provisions were set forth herein.
|
13 | | No tax may be imposed by a home rule county pursuant to |
14 | | this Section
unless the county also imposes a tax at the same |
15 | | rate pursuant
to Section 5-1007.
|
16 | | Persons subject to any tax imposed pursuant to the |
17 | | authority granted
in this Section may reimburse themselves for |
18 | | their seller's tax
liability hereunder by separately stating |
19 | | such tax as an additional
charge, which charge may be stated in |
20 | | combination, in a single amount,
with State tax which sellers |
21 | | are required to collect under the Use Tax
Act, pursuant to such |
22 | | bracket schedules as the Department may prescribe.
|
23 | | Whenever the Department determines that a refund should be |
24 | | made under
this Section to a claimant instead of issuing a |
25 | | credit memorandum, the
Department shall notify the State |
26 | | Comptroller, who shall cause the
order to be drawn for the |
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1 | | amount specified and to the person named
in the notification |
2 | | from the Department. The
refund shall be paid by the State |
3 | | Treasurer out of the home rule county
retailers' occupation tax |
4 | | fund.
|
5 | | Except as otherwise provided in this paragraph, the The |
6 | | Department shall forthwith pay over to the State Treasurer, ex
|
7 | | officio, as trustee, all taxes and penalties collected |
8 | | hereunder for deposit into the Home Rule County Retailers' |
9 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
10 | | fuel sold on or after December 1, 2017, shall be immediately |
11 | | paid over by the Department to the State Treasurer, ex officio, |
12 | | as trustee, for deposit into the Local Government Aviation |
13 | | Trust Fund. The Department shall only pay moneys into the Local |
14 | | Government Aviation Trust Fund under this Act for so long as |
15 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
16 | | U.S.C. §47133 are binding on the county . |
17 | | As soon as possible after the first day of each month, |
18 | | beginning January 1, 2011, upon certification of the Department |
19 | | of Revenue, the Comptroller shall order transferred, and the |
20 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
21 | | local sales tax increment, as defined in the Innovation |
22 | | Development and Economy Act, collected under this Section |
23 | | during the second preceding calendar month for sales within a |
24 | | STAR bond district. |
25 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
26 | | on or
before the 25th day of each calendar month, the |
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1 | | Department shall
prepare and certify to the Comptroller the |
2 | | disbursement of stated sums
of money to named counties, the |
3 | | counties to be those from which retailers
have paid taxes or |
4 | | penalties hereunder to the Department during the second
|
5 | | preceding calendar month. The amount to be paid to each county |
6 | | shall be
the amount (not including credit memoranda and not |
7 | | including taxes and penalties collected on aviation fuel sold |
8 | | on or after December 1, 2017 ) collected hereunder during the
|
9 | | second preceding calendar month by the Department plus an |
10 | | amount the
Department determines is necessary to offset any |
11 | | amounts that
were erroneously paid to a different taxing body, |
12 | | and not including an
amount equal to the amount of refunds made |
13 | | during the second preceding
calendar month by the Department on |
14 | | behalf of such county, and not
including any amount which the |
15 | | Department determines is necessary to offset
any amounts which |
16 | | were payable to a different taxing body but were
erroneously |
17 | | paid to the county, and not including any amounts that are |
18 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
19 | | remainder, which the Department shall transfer into the Tax |
20 | | Compliance and Administration Fund. The Department, at the time |
21 | | of each monthly disbursement to the counties, shall prepare and |
22 | | certify to the State Comptroller the amount to be transferred |
23 | | into the Tax Compliance and Administration Fund under this |
24 | | Section. Within 10 days after receipt, by the
Comptroller, of |
25 | | the disbursement certification to the counties and the Tax |
26 | | Compliance and Administration Fund provided for
in this Section |
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|
1 | | to be given to the Comptroller by the Department, the
|
2 | | Comptroller shall cause the orders to be drawn for the |
3 | | respective amounts
in accordance with the directions contained |
4 | | in the certification.
|
5 | | In addition to the disbursement required by the preceding |
6 | | paragraph,
an allocation shall be made in March of each year to |
7 | | each county that
received more than $500,000 in disbursements |
8 | | under the preceding
paragraph in the preceding calendar year. |
9 | | The allocation shall be in an
amount equal to the average |
10 | | monthly distribution made to each such county
under the |
11 | | preceding paragraph during the preceding calendar year |
12 | | (excluding
the 2 months of highest receipts). The distribution |
13 | | made in March of each
year subsequent to the year in which an |
14 | | allocation was made pursuant to
this paragraph and the |
15 | | preceding paragraph shall be reduced by the amount
allocated |
16 | | and disbursed under this paragraph in the preceding calendar
|
17 | | year. The Department shall prepare and certify to the |
18 | | Comptroller for
disbursement the allocations made in |
19 | | accordance with this paragraph.
|
20 | | For the purpose of determining the local governmental unit |
21 | | whose tax
is applicable, a retail sale by a producer of coal or |
22 | | other mineral
mined in Illinois is a sale at retail at the |
23 | | place where the coal or
other mineral mined in Illinois is |
24 | | extracted from the earth. This
paragraph does not apply to coal |
25 | | or other mineral when it is delivered
or shipped by the seller |
26 | | to the purchaser at a point outside Illinois so
that the sale |
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1 | | is exempt under the United States
Constitution as a sale in |
2 | | interstate or foreign commerce.
|
3 | | Nothing in this Section shall be construed to authorize a
|
4 | | county to impose a tax upon the privilege of engaging in any
|
5 | | business which under the Constitution of the United States may |
6 | | not be
made the subject of taxation by this State.
|
7 | | An ordinance or resolution imposing or discontinuing a tax |
8 | | hereunder or
effecting a change in the rate thereof shall be |
9 | | adopted and a certified
copy thereof filed with the Department |
10 | | on or before the first day of June,
whereupon the Department |
11 | | shall proceed to administer and enforce this
Section as of the |
12 | | first day of September next following such adoption
and filing. |
13 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
14 | | or discontinuing the tax hereunder or effecting a change in the |
15 | | rate
thereof shall be adopted and a certified copy thereof |
16 | | filed with the
Department on or before the first day of July, |
17 | | whereupon the Department
shall proceed to administer and |
18 | | enforce this Section as of the first day of
October next |
19 | | following such adoption and filing. Beginning January 1, 1993,
|
20 | | an ordinance or resolution imposing or discontinuing the tax |
21 | | hereunder or
effecting a change in the rate thereof shall be |
22 | | adopted and a certified
copy thereof filed with the Department |
23 | | on or before the first day of
October, whereupon the Department |
24 | | shall proceed to administer and enforce
this Section as of the |
25 | | first day of January next following such adoption
and filing.
|
26 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
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1 | | discontinuing the tax hereunder or effecting a change in the |
2 | | rate thereof shall
either (i) be adopted and a certified copy |
3 | | thereof filed with the Department on
or
before the first day of |
4 | | April, whereupon the Department shall proceed to
administer and |
5 | | enforce this Section as of the first day of July next following
|
6 | | the adoption and filing; or (ii) be adopted and a certified |
7 | | copy thereof filed
with the Department on or before the first |
8 | | day of October, whereupon the
Department shall proceed to |
9 | | administer and enforce this Section as of the first
day of |
10 | | January next following the adoption and filing.
|
11 | | When certifying the amount of a monthly disbursement to a |
12 | | county under
this Section, the Department shall increase or |
13 | | decrease such amount by an
amount necessary to offset any |
14 | | misallocation of previous disbursements.
The offset amount |
15 | | shall be the amount erroneously disbursed within the
previous 6 |
16 | | months from the time a misallocation is discovered.
|
17 | | This Section shall be known and may be cited as the Home |
18 | | Rule County
Retailers' Occupation Tax Law.
|
19 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
20 | | (55 ILCS 5/5-1006.5)
|
21 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
|
22 | | For Public Safety, Public Facilities, or Transportation. |
23 | | (a) The county board of any county may impose a
tax upon |
24 | | all persons engaged in the business of selling tangible |
25 | | personal
property, other than personal property titled or |
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1 | | registered with an agency of
this State's government, at retail |
2 | | in the county on the gross receipts from the
sales made in the |
3 | | course of business to provide revenue to be used exclusively
|
4 | | for public safety, public facility, or transportation purposes |
5 | | in that county (except as otherwise provided in this Section) , |
6 | | if a
proposition for the
tax has been submitted to the electors |
7 | | of that county and
approved by a majority of those voting on |
8 | | the question. If imposed, this tax
shall be imposed only in |
9 | | one-quarter percent increments. By resolution, the
county |
10 | | board may order the proposition to be submitted at any |
11 | | election.
If the tax is imposed for
transportation purposes for |
12 | | expenditures for public highways or as
authorized
under the |
13 | | Illinois Highway Code, the county board must publish notice
of |
14 | | the existence of its long-range highway transportation
plan as |
15 | | required or described in Section 5-301 of the Illinois
Highway |
16 | | Code and must make the plan publicly available prior to
|
17 | | approval of the ordinance or resolution
imposing the tax. If |
18 | | the tax is imposed for transportation purposes for
expenditures |
19 | | for passenger rail transportation, the county board must |
20 | | publish
notice of the existence of its long-range passenger |
21 | | rail transportation plan
and
must make the plan publicly |
22 | | available prior to approval of the ordinance or
resolution |
23 | | imposing the tax. |
24 | | If a tax is imposed for public facilities purposes, then |
25 | | the name of the project may be included in the proposition at |
26 | | the discretion of the county board as determined in the |
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1 | | enabling resolution. For example, the "XXX Nursing Home" or the |
2 | | "YYY Museum". |
3 | | The county clerk shall certify the
question to the proper |
4 | | election authority, who
shall submit the proposition at an |
5 | | election in accordance with the general
election law.
|
6 | | (1) The proposition for public safety purposes shall be |
7 | | in
substantially the following form: |
8 | | "To pay for public safety purposes, shall (name of |
9 | | county) be authorized to impose an increase on its share of |
10 | | local sales taxes by (insert rate)?" |
11 | | As additional information on the ballot below the |
12 | | question shall appear the following: |
13 | | "This would mean that a consumer would pay an |
14 | | additional (insert amount) in sales tax for every $100 of |
15 | | tangible personal property bought at retail."
|
16 | | The county board may also opt to establish a sunset |
17 | | provision at which time the additional sales tax would |
18 | | cease being collected, if not terminated earlier by a vote |
19 | | of the county board. If the county board votes to include a |
20 | | sunset provision, the proposition for public safety |
21 | | purposes shall be in substantially the following form: |
22 | | "To pay for public safety purposes, shall (name of |
23 | | county) be authorized to impose an increase on its share of |
24 | | local sales taxes by (insert rate) for a period not to |
25 | | exceed (insert number of years)?" |
26 | | As additional information on the ballot below the |
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1 | | question shall appear the following: |
2 | | "This would mean that a consumer would pay an |
3 | | additional (insert amount) in sales tax for every $100 of |
4 | | tangible personal property bought at retail. If imposed, |
5 | | the additional tax would cease being collected at the end |
6 | | of (insert number of years), if not terminated earlier by a |
7 | | vote of the county board."
|
8 | | For the purposes of the
paragraph, "public safety |
9 | | purposes" means
crime prevention, detention, fire |
10 | | fighting, police, medical, ambulance, or
other emergency |
11 | | services.
|
12 | | Votes shall be recorded as "Yes" or "No".
|
13 | | Beginning on the January 1 or July 1, whichever is |
14 | | first, that occurs not less than 30 days after May 31, 2015 |
15 | | (the effective date of Public Act 99-4), Adams County may |
16 | | impose a public safety retailers' occupation tax and |
17 | | service occupation tax at the rate of 0.25%, as provided in |
18 | | the referendum approved by the voters on April 7, 2015, |
19 | | notwithstanding the omission of the additional information |
20 | | that is otherwise required to be printed on the ballot |
21 | | below the question pursuant to this item (1). |
22 | | (2) The proposition for transportation purposes shall |
23 | | be in
substantially
the following form: |
24 | | "To pay for improvements to roads and other |
25 | | transportation purposes, shall (name of county) be |
26 | | authorized to impose an increase on its share of local |
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1 | | sales taxes by (insert rate)?" |
2 | | As additional information on the ballot below the |
3 | | question shall appear the following: |
4 | | "This would mean that a consumer would pay an |
5 | | additional (insert amount) in sales tax for every $100 of |
6 | | tangible personal property bought at retail."
|
7 | | The county board may also opt to establish a sunset |
8 | | provision at which time the additional sales tax would |
9 | | cease being collected, if not terminated earlier by a vote |
10 | | of the county board. If the county board votes to include a |
11 | | sunset provision, the proposition for transportation |
12 | | purposes shall be in substantially the following form: |
13 | | "To pay for road improvements and other transportation |
14 | | purposes, shall (name of county) be authorized to impose an |
15 | | increase on its share of local sales taxes by (insert rate) |
16 | | for a period not to exceed (insert number of years)?" |
17 | | As additional information on the ballot below the |
18 | | question shall appear the following: |
19 | | "This would mean that a consumer would pay an |
20 | | additional (insert amount) in sales tax for every $100 of |
21 | | tangible personal property bought at retail. If imposed, |
22 | | the additional tax would cease being collected at the end |
23 | | of (insert number of years), if not terminated earlier by a |
24 | | vote of the county board."
|
25 | | For the purposes of this paragraph, transportation |
26 | | purposes means
construction, maintenance, operation, and |
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1 | | improvement of
public highways, any other purpose for which |
2 | | a county may expend funds under
the Illinois Highway Code, |
3 | | and passenger rail transportation.
|
4 | | The votes shall be recorded as "Yes" or "No".
|
5 | | (3) The proposition for public facilities purposes |
6 | | shall be in substantially the following form: |
7 | | "To pay for public facilities purposes, shall (name of
|
8 | | county) be authorized to impose an increase on its share of
|
9 | | local sales taxes by (insert rate)?" |
10 | | As additional information on the ballot below the
|
11 | | question shall appear the following: |
12 | | "This would mean that a consumer would pay an
|
13 | | additional (insert amount) in sales tax for every $100 of
|
14 | | tangible personal property bought at retail." |
15 | | The county board may also opt to establish a sunset
|
16 | | provision at which time the additional sales tax would
|
17 | | cease being collected, if not terminated earlier by a vote
|
18 | | of the county board. If the county board votes to include a
|
19 | | sunset provision, the proposition for public facilities
|
20 | | purposes shall be in substantially the following form: |
21 | | "To pay for public facilities purposes, shall (name of
|
22 | | county) be authorized to impose an increase on its share of
|
23 | | local sales taxes by (insert rate) for a period not to
|
24 | | exceed (insert number of years)?" |
25 | | As additional information on the ballot below the
|
26 | | question shall appear the following: |
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1 | | "This would mean that a consumer would pay an
|
2 | | additional (insert amount) in sales tax for every $100 of
|
3 | | tangible personal property bought at retail. If imposed,
|
4 | | the additional tax would cease being collected at the end
|
5 | | of (insert number of years), if not terminated earlier by a
|
6 | | vote of the county board." |
7 | | For purposes of this Section, "public facilities |
8 | | purposes" means the acquisition, development, |
9 | | construction, reconstruction, rehabilitation, improvement, |
10 | | financing, architectural planning, and installation of |
11 | | capital facilities consisting of buildings, structures, |
12 | | and durable equipment and for the acquisition and |
13 | | improvement of real property and interest in real property |
14 | | required, or expected to be required, in connection with |
15 | | the public facilities, for use by the county for the |
16 | | furnishing of governmental services to its citizens, |
17 | | including but not limited to museums and nursing homes. |
18 | | The votes shall be recorded as "Yes" or "No". |
19 | | If a majority of the electors voting on
the proposition |
20 | | vote in favor of it, the county may impose the tax.
A county |
21 | | may not submit more than one proposition authorized by this |
22 | | Section
to the electors at any one time.
|
23 | | This additional tax may not be imposed on the sales of food |
24 | | for human
consumption that is to be consumed off the premises |
25 | | where it is sold (other
than alcoholic beverages, soft drinks, |
26 | | and food which has been prepared for
immediate consumption) and |
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1 | | prescription and non-prescription medicines, drugs,
medical |
2 | | appliances and insulin, urine testing materials, syringes, and |
3 | | needles
used by diabetics. Beginning December 1, 2017, this tax |
4 | | is not imposed on sales of aviation fuel unless the tax revenue |
5 | | is expended for airport-related purposes. If the county does |
6 | | not have an airport-related purpose to which it dedicates |
7 | | aviation fuel tax revenue, then aviation fuel is excluded from |
8 | | the tax. The county must comply with the certification |
9 | | requirements for airport-related purposes under Section |
10 | | 5-1184. For purposes of this Act, "airport-related purposes" |
11 | | has the meaning ascribed in Section 6z-20.2 of the State |
12 | | Finance Act. This exclusion for aviation fuel only applies for |
13 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
14 | | and 49 U.S.C. §47133 are binding on the county. The tax imposed |
15 | | by a county under this Section and
all civil penalties that may |
16 | | be assessed as an incident of the tax shall be
collected and |
17 | | enforced by the Illinois Department of Revenue and deposited
|
18 | | into a special fund created for that purpose. The certificate
|
19 | | of registration that is issued by the Department to a retailer |
20 | | under the
Retailers' Occupation Tax Act shall permit the |
21 | | retailer to engage in a business
that is taxable without |
22 | | registering separately with the Department under an
ordinance |
23 | | or resolution under this Section. The Department has full
power |
24 | | to administer and enforce this Section, to collect all taxes |
25 | | and
penalties due under this Section, to dispose of taxes and |
26 | | penalties so
collected in the manner provided in this Section, |
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1 | | and to determine
all rights to credit memoranda arising on |
2 | | account of the erroneous payment of
a tax or penalty under this |
3 | | Section. In the administration of and compliance
with this |
4 | | Section, the Department and persons who are subject to this |
5 | | Section
shall (i) have the same rights, remedies, privileges, |
6 | | immunities, powers, and
duties, (ii) be subject to the same |
7 | | conditions, restrictions, limitations,
penalties, and |
8 | | definitions of terms, and (iii) employ the same modes of
|
9 | | procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, |
10 | | 1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to all |
11 | | provisions contained in those Sections
other than the
State |
12 | | rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to
|
13 | | transaction returns and quarter monthly payments , and except |
14 | | that the retailer's discount is not allowed for taxes paid on |
15 | | aviation fuel that are deposited into the Local Government |
16 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
17 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 |
18 | | of the
Retailers' Occupation Tax Act and Section 3-7 of the |
19 | | Uniform Penalty and
Interest Act as if those provisions were |
20 | | set forth in this Section.
|
21 | | Persons subject to any tax imposed under the authority |
22 | | granted in this
Section may reimburse themselves for their |
23 | | sellers' tax liability by
separately stating the tax as an |
24 | | additional charge, which charge may be stated
in combination, |
25 | | in a single amount, with State tax which sellers are required
|
26 | | to collect under the Use Tax Act, pursuant to such bracketed |
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1 | | schedules as the
Department may prescribe.
|
2 | | Whenever the Department determines that a refund should be |
3 | | made under this
Section to a claimant instead of issuing a |
4 | | credit memorandum, the Department
shall notify the State |
5 | | Comptroller, who shall cause the order to be drawn for
the |
6 | | amount specified and to the person named in the notification |
7 | | from the
Department. The refund shall be paid by the State |
8 | | Treasurer out of the County
Public Safety or Transportation |
9 | | Retailers' Occupation Tax Fund.
|
10 | | (b) If a tax has been imposed under subsection (a), a
|
11 | | service occupation tax shall
also be imposed at the same rate |
12 | | upon all persons engaged, in the county, in
the business
of |
13 | | making sales of service, who, as an incident to making those |
14 | | sales of
service, transfer tangible personal property within |
15 | | the county
as an
incident to a sale of service.
This tax may |
16 | | not be imposed on sales of food for human consumption that is |
17 | | to
be consumed off the premises where it is sold (other than |
18 | | alcoholic beverages,
soft drinks, and food prepared for |
19 | | immediate consumption) and prescription and
non-prescription |
20 | | medicines, drugs, medical appliances and insulin, urine
|
21 | | testing materials, syringes, and needles used by diabetics. |
22 | | Beginning December 1, 2017, this tax is not imposed on sales of |
23 | | aviation fuel unless the tax revenue is expended for |
24 | | airport-related purposes. If the county does not have an |
25 | | airport-related purpose to which it dedicates aviation fuel tax |
26 | | revenue, then aviation fuel is excluded from the tax. The |
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1 | | county must comply with the certification requirements for |
2 | | airport-related purposes under Section 5-1184. For purposes of |
3 | | this Act, "airport-related purposes" has the meaning ascribed |
4 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
5 | | aviation fuel only applies for so long as the revenue use |
6 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
7 | | binding on the county.
The tax imposed under this subsection |
8 | | and all civil penalties that may be
assessed as an incident |
9 | | thereof shall be collected and enforced by the
Department of |
10 | | Revenue. The Department has
full power to
administer and |
11 | | enforce this subsection; to collect all taxes and penalties
due |
12 | | hereunder; to dispose of taxes and penalties so collected in |
13 | | the manner
hereinafter provided; and to determine all rights to |
14 | | credit memoranda
arising on account of the erroneous payment of |
15 | | tax or penalty hereunder.
In the administration of, and |
16 | | compliance with this subsection, the
Department and persons who |
17 | | are subject to this paragraph shall (i) have the
same rights, |
18 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
19 | | subject to the same conditions, restrictions, limitations, |
20 | | penalties,
exclusions, exemptions, and definitions of terms, |
21 | | and (iii) employ the same
modes
of procedure as are prescribed |
22 | | in Sections 2 (except that the
reference to State in the |
23 | | definition of supplier maintaining a place of
business in this |
24 | | State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in |
25 | | respect to all provisions therein other than the State rate of
|
26 | | tax), 4 (except that the reference to the State shall be to the |
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1 | | county),
5, 7, 8 (except that the jurisdiction to which the tax |
2 | | shall be a debt to
the extent indicated in that Section 8 shall |
3 | | be the county), 9 (except as
to the disposition of taxes and |
4 | | penalties collected , and except that the retailer's discount is |
5 | | not allowed for taxes paid on aviation fuel that are deposited |
6 | | into the Local Government Aviation Trust Fund ), 10, 11, 12 |
7 | | (except the reference therein to Section 2b of the
Retailers' |
8 | | Occupation Tax Act), 13 (except that any reference to the State
|
9 | | shall mean the county), Section 15, 16,
17, 18, 19 and 20 of |
10 | | the Service Occupation Tax Act and Section 3-7 of
the Uniform |
11 | | Penalty and Interest Act, as fully as if those provisions were
|
12 | | set forth herein.
|
13 | | Persons subject to any tax imposed under the authority |
14 | | granted in
this subsection may reimburse themselves for their |
15 | | serviceman's tax liability
by separately stating the tax as an |
16 | | additional charge, which
charge may be stated in combination, |
17 | | in a single amount, with State tax
that servicemen are |
18 | | authorized to collect under the Service Use Tax Act, in
|
19 | | accordance with such bracket schedules as the Department may |
20 | | prescribe.
|
21 | | Whenever the Department determines that a refund should be |
22 | | made under this
subsection to a claimant instead of issuing a |
23 | | credit memorandum, the Department
shall notify the State |
24 | | Comptroller, who shall cause the warrant to be drawn
for the |
25 | | amount specified, and to the person named, in the notification
|
26 | | from the Department. The refund shall be paid by the State |
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1 | | Treasurer out
of the County Public Safety or Transportation |
2 | | Retailers' Occupation Fund.
|
3 | | Nothing in this subsection shall be construed to authorize |
4 | | the county
to impose a tax upon the privilege of engaging in |
5 | | any business which under
the Constitution of the United States |
6 | | may not be made the subject of taxation
by the State.
|
7 | | (c) Except as otherwise provided in this paragraph, the The |
8 | | Department shall immediately pay over to the State Treasurer, |
9 | | ex
officio,
as trustee, all taxes and penalties collected under |
10 | | this Section to be
deposited into the County Public Safety or |
11 | | Transportation Retailers'
Occupation Tax Fund, which
shall be |
12 | | an unappropriated trust fund held outside of the State |
13 | | treasury. Taxes and penalties collected on aviation fuel sold |
14 | | on or after December 1, 2017, shall be immediately paid over by |
15 | | the Department to the State Treasurer, ex officio, as trustee, |
16 | | for deposit into the Local Government Aviation Trust Fund. The |
17 | | Department shall only pay moneys into the Local Government |
18 | | Aviation Trust Fund under this Act for so long as the revenue |
19 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
20 | | are binding on the county. |
21 | | As soon as possible after the first day of each month, |
22 | | beginning January 1, 2011, upon certification of the Department |
23 | | of Revenue, the Comptroller shall order transferred, and the |
24 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
25 | | local sales tax increment, as defined in the Innovation |
26 | | Development and Economy Act, collected under this Section |
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1 | | during the second preceding calendar month for sales within a |
2 | | STAR bond district. |
3 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
4 | | on
or before the 25th
day of each calendar month, the |
5 | | Department shall prepare and certify to the
Comptroller the |
6 | | disbursement of stated sums of money
to the counties from which |
7 | | retailers have paid
taxes or penalties to the Department during |
8 | | the second preceding
calendar month. The amount to be paid to |
9 | | each county, and deposited by the
county into its special fund |
10 | | created for the purposes of this Section, shall
be the amount |
11 | | (not
including credit memoranda and not including taxes and |
12 | | penalties collected on aviation fuel sold on or after December |
13 | | 1, 2017 ) collected under this Section during the second
|
14 | | preceding
calendar month by the Department plus an amount the |
15 | | Department determines is
necessary to offset any amounts that |
16 | | were erroneously paid to a different
taxing body, and not |
17 | | including (i) an amount equal to the amount of refunds
made
|
18 | | during the second preceding calendar month by the Department on |
19 | | behalf of
the county, (ii) any amount that the Department |
20 | | determines is
necessary to offset any amounts that were payable |
21 | | to a different taxing body
but were erroneously paid to the |
22 | | county, (iii) any amounts that are transferred to the STAR |
23 | | Bonds Revenue Fund, and (iv) 2% of the remainder, which shall |
24 | | be transferred into the Tax Compliance and Administration Fund. |
25 | | The Department, at the time of each monthly disbursement to the |
26 | | counties, shall prepare and certify to the State Comptroller |
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1 | | the amount to be transferred into the Tax Compliance and |
2 | | Administration Fund under this subsection. Within 10 days after |
3 | | receipt by the
Comptroller of the disbursement certification to |
4 | | the counties and the Tax Compliance and Administration Fund |
5 | | provided for in
this Section to be given to the Comptroller by |
6 | | the Department, the Comptroller
shall cause the orders to be |
7 | | drawn for the respective amounts in accordance
with directions |
8 | | contained in the certification.
|
9 | | In addition to the disbursement required by the preceding |
10 | | paragraph, an
allocation shall be made in March of each year to |
11 | | each county that received
more than $500,000 in disbursements |
12 | | under the preceding paragraph in the
preceding calendar year. |
13 | | The allocation shall be in an amount equal to the
average |
14 | | monthly distribution made to each such county under the |
15 | | preceding
paragraph during the preceding calendar year |
16 | | (excluding the 2 months of
highest receipts). The distribution |
17 | | made in March of each year subsequent to
the year in which an |
18 | | allocation was made pursuant to this paragraph and the
|
19 | | preceding paragraph shall be reduced by the amount allocated |
20 | | and disbursed
under this paragraph in the preceding calendar |
21 | | year. The Department shall
prepare and certify to the |
22 | | Comptroller for disbursement the allocations made in
|
23 | | accordance with this paragraph.
|
24 | | A county may direct, by ordinance, that all or a portion of |
25 | | the taxes and penalties collected under the Special County |
26 | | Retailers' Occupation Tax For Public Safety or Transportation |
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1 | | be deposited into the Transportation Development Partnership |
2 | | Trust Fund. |
3 | | (d) For the purpose of determining the local governmental |
4 | | unit whose tax is
applicable, a retail sale by a producer of |
5 | | coal or another mineral mined in
Illinois is a sale at retail |
6 | | at the place where the coal or other mineral mined
in Illinois |
7 | | is extracted from the earth. This paragraph does not apply to |
8 | | coal
or another mineral when it is delivered or shipped by the |
9 | | seller to the
purchaser
at a point outside Illinois so that the |
10 | | sale is exempt under the United States
Constitution as a sale |
11 | | in interstate or foreign commerce.
|
12 | | (e) Nothing in this Section shall be construed to authorize |
13 | | a county to
impose a
tax upon the privilege of engaging in any |
14 | | business that under the Constitution
of the United States may |
15 | | not be made the subject of taxation by this State.
|
16 | | (e-5) If a county imposes a tax under this Section, the |
17 | | county board may,
by ordinance, discontinue or lower the rate |
18 | | of the tax. If the county board
lowers the tax rate or |
19 | | discontinues the tax, a referendum must be
held in accordance |
20 | | with subsection (a) of this Section in order to increase the
|
21 | | rate of the tax or to reimpose the discontinued tax.
|
22 | | (f) Beginning April 1, 1998 and through December 31, 2013, |
23 | | the results of any election authorizing a
proposition to impose |
24 | | a tax
under this Section or effecting a change in the rate of |
25 | | tax, or any ordinance
lowering the rate or discontinuing the |
26 | | tax,
shall be certified
by the
county clerk and filed with the |
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1 | | Illinois Department of Revenue
either (i) on or
before the |
2 | | first day of April, whereupon the Department shall proceed to
|
3 | | administer and enforce the tax as of the first day of July next |
4 | | following
the filing; or (ii)
on or before the first day of |
5 | | October, whereupon the
Department shall proceed to administer |
6 | | and enforce the tax as of the first
day of January next |
7 | | following the filing.
|
8 | | Beginning January 1, 2014, the results of any election |
9 | | authorizing a proposition to impose a tax under this Section or |
10 | | effecting an increase in the rate of tax, along with the |
11 | | ordinance adopted to impose the tax or increase the rate of the |
12 | | tax, or any ordinance adopted to lower the rate or discontinue |
13 | | the tax, shall be certified by the county clerk and filed with |
14 | | the Illinois Department of Revenue either (i) on or before the |
15 | | first day of May, whereupon the Department shall proceed to |
16 | | administer and enforce the tax as of the first day of July next |
17 | | following the adoption and filing; or (ii) on or before the |
18 | | first day of October, whereupon the Department shall proceed to |
19 | | administer and enforce the tax as of the first day of January |
20 | | next following the adoption and filing. |
21 | | (g) When certifying the amount of a monthly disbursement to |
22 | | a county under
this
Section, the Department shall increase or |
23 | | decrease the amounts by an amount
necessary to offset any |
24 | | miscalculation of previous disbursements. The offset
amount |
25 | | shall be the amount erroneously disbursed within the previous 6 |
26 | | months
from the time a miscalculation is discovered.
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1 | | (h) This Section may be cited as the "Special County |
2 | | Occupation Tax
For Public Safety, Public Facilities, or |
3 | | Transportation Law".
|
4 | | (i) For purposes of this Section, "public safety" includes, |
5 | | but is not
limited to, crime prevention, detention, fire |
6 | | fighting, police, medical,
ambulance, or other emergency
|
7 | | services. The county may share tax proceeds received under this |
8 | | Section for public safety purposes, including proceeds |
9 | | received before August 4, 2009 (the effective date of Public |
10 | | Act 96-124), with any fire protection district located in the |
11 | | county. For the purposes of this Section, "transportation" |
12 | | includes, but
is not limited to, the construction,
maintenance, |
13 | | operation, and improvement of public highways, any other
|
14 | | purpose for which a county may expend funds under the Illinois |
15 | | Highway Code,
and passenger rail transportation. For the |
16 | | purposes of this Section, "public facilities purposes" |
17 | | includes, but is not limited to, the acquisition, development, |
18 | | construction, reconstruction, rehabilitation, improvement, |
19 | | financing, architectural planning, and installation of capital |
20 | | facilities consisting of buildings, structures, and durable |
21 | | equipment and for the acquisition and improvement of real |
22 | | property and interest in real property required, or expected to |
23 | | be required, in connection with the public facilities, for use |
24 | | by the county for the furnishing of governmental services to |
25 | | its citizens, including but not limited to museums and nursing |
26 | | homes. |
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1 | | (j) The Department may promulgate rules to implement Public |
2 | | Act 95-1002 only to the extent necessary to apply the existing |
3 | | rules for the Special County Retailers' Occupation Tax for |
4 | | Public Safety to this new purpose for public facilities.
|
5 | | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, |
6 | | eff. 7-28-16; 100-23, eff. 7-6-17.)
|
7 | | (55 ILCS 5/5-1006.7) |
8 | | Sec. 5-1006.7. School facility occupation taxes. |
9 | | (a) In any county, a tax shall be imposed upon all persons |
10 | | engaged in the business of selling tangible personal property, |
11 | | other than personal property titled or registered with an |
12 | | agency of this State's government, at retail in the county on |
13 | | the gross receipts from the sales made in the course of |
14 | | business to provide revenue to be used exclusively for school |
15 | | facility purposes (except as otherwise provided in this |
16 | | Section) if a proposition for the tax has been submitted to the |
17 | | electors of that county and approved by a majority of those |
18 | | voting on the question as provided in subsection (c). The tax |
19 | | under this Section shall be imposed only in one-quarter percent |
20 | | increments and may not exceed 1%. |
21 | | This additional tax may not be imposed on the sale of food |
22 | | for human consumption that is to be consumed off the premises |
23 | | where it is sold (other than alcoholic beverages, soft drinks, |
24 | | and food that has been prepared for immediate consumption) and |
25 | | prescription and non-prescription medicines, drugs, medical |
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1 | | appliances and insulin, urine testing materials, syringes and |
2 | | needles used by diabetics. Beginning December 1, 2017, this tax |
3 | | is not imposed on sales of aviation fuel unless the tax revenue |
4 | | is expended for airport-related purposes. If the county does |
5 | | not have an airport-related purpose to which it dedicates |
6 | | aviation fuel tax revenue, then aviation fuel is excluded from |
7 | | the tax. The county must comply with the certification |
8 | | requirements for airport-related purposes under Section |
9 | | 5-1184. For purposes of this Act, "airport-related purposes" |
10 | | has the meaning ascribed in Section 6z-20.2 of the State |
11 | | Finance Act. This exclusion for aviation fuel only applies for |
12 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
13 | | and 49 U.S.C. §47133 are binding on the county.
The Department |
14 | | of Revenue has full power to administer and enforce this |
15 | | subsection, to collect all taxes and penalties due under this |
16 | | subsection, to dispose of taxes and penalties so collected in |
17 | | the manner provided in this subsection, and to determine all |
18 | | rights to credit memoranda arising on account of the erroneous |
19 | | payment of a tax or penalty under this subsection. The |
20 | | Department shall deposit all taxes and penalties collected |
21 | | under this subsection into a special fund created for that |
22 | | purpose. |
23 | | In the administration of and compliance with this |
24 | | subsection, the Department and persons who are subject to this |
25 | | subsection (i) have the same rights, remedies, privileges, |
26 | | immunities, powers, and duties, (ii) are subject to the same |
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1 | | conditions, restrictions, limitations, penalties, and |
2 | | definitions of terms, and (iii) shall employ the same modes of |
3 | | procedure as are set forth in Sections 1 through 1o, 2 through |
4 | | 2-70 (in respect to all provisions contained in those Sections |
5 | | other than the State rate of tax), 2a through 2h, 3 (except as |
6 | | to the disposition of taxes and penalties collected , and except |
7 | | that the retailer's discount is not allowed for taxes paid on |
8 | | aviation fuel that are deposited into the Local Government |
9 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
10 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 |
11 | | of the Retailers' Occupation Tax Act and all provisions of the |
12 | | Uniform Penalty and Interest Act as if those provisions were |
13 | | set forth in this subsection. |
14 | | The certificate of registration that is issued by the |
15 | | Department to a retailer under the Retailers' Occupation Tax |
16 | | Act permits the retailer to engage in a business that is |
17 | | taxable without registering separately with the Department |
18 | | under an ordinance or resolution under this subsection. |
19 | | Persons subject to any tax imposed under the authority |
20 | | granted in this subsection may reimburse themselves for their |
21 | | seller's tax liability by separately stating that tax as an |
22 | | additional charge, which may be stated in combination, in a |
23 | | single amount, with State tax that sellers are required to |
24 | | collect under the Use Tax Act, pursuant to any bracketed |
25 | | schedules set forth by the Department. |
26 | | (b) If a tax has been imposed under subsection (a), then a |
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1 | | service occupation tax must also be imposed at the same rate |
2 | | upon all persons engaged, in the county, in the business of |
3 | | making sales of service, who, as an incident to making those |
4 | | sales of service, transfer tangible personal property within |
5 | | the county as an incident to a sale of service. |
6 | | This tax may not be imposed on sales of food for human |
7 | | consumption that is to be consumed off the premises where it is |
8 | | sold (other than alcoholic beverages, soft drinks, and food |
9 | | prepared for immediate consumption) and prescription and |
10 | | non-prescription medicines, drugs, medical appliances and |
11 | | insulin, urine testing materials, syringes, and needles used by |
12 | | diabetics. Beginning December 1, 2017, this tax is not imposed |
13 | | on sales of aviation fuel unless the tax revenue is expended |
14 | | for airport-related purposes. If the county does not have an |
15 | | airport-related purpose to which it dedicates aviation fuel tax |
16 | | revenue, then aviation fuel is excluded from the tax. The |
17 | | county must comply with the certification requirements for |
18 | | airport-related purposes under Section 5-1184. For purposes of |
19 | | this Act, "airport-related purposes" has the meaning ascribed |
20 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
21 | | aviation fuel only applies for so long as the revenue use |
22 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
23 | | binding on the county. |
24 | | The tax imposed under this subsection and all civil |
25 | | penalties that may be assessed as an incident thereof shall be |
26 | | collected and enforced by the Department and deposited into a |
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1 | | special fund created for that purpose. The Department has full |
2 | | power to administer and enforce this subsection, to collect all |
3 | | taxes and penalties due under this subsection, to dispose of |
4 | | taxes and penalties so collected in the manner provided in this |
5 | | subsection, and to determine all rights to credit memoranda |
6 | | arising on account of the erroneous payment of a tax or penalty |
7 | | under this subsection. |
8 | | In the administration of and compliance with this |
9 | | subsection, the Department and persons who are subject to this |
10 | | subsection shall (i) have the same rights, remedies, |
11 | | privileges, immunities, powers and duties, (ii) be subject to |
12 | | the same conditions, restrictions, limitations, penalties and |
13 | | definition of terms, and (iii) employ the same modes of |
14 | | procedure as are set forth in Sections 2 (except that that |
15 | | reference to State in the definition of supplier maintaining a |
16 | | place of business in this State means the county), 2a through |
17 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
18 | | those Sections other than the State rate of tax), 4 (except |
19 | | that the reference to the State shall be to the county), 5, 7, |
20 | | 8 (except that the jurisdiction to which the tax is a debt to |
21 | | the extent indicated in that Section 8 is the county), 9 |
22 | | (except as to the disposition of taxes and penalties collected , |
23 | | and except that the retailer's discount is not allowed for |
24 | | taxes paid on aviation fuel that are deposited into the Local |
25 | | Government Aviation Trust Fund ), 10, 11, 12 (except the |
26 | | reference therein to Section 2b of the Retailers' Occupation |
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1 | | Tax Act), 13 (except that any reference to the State means the |
2 | | county), Section 15, 16, 17, 18, 19, and 20 of the Service |
3 | | Occupation Tax Act and all provisions of the Uniform Penalty |
4 | | and Interest Act, as fully as if those provisions were set |
5 | | forth herein. |
6 | | Persons subject to any tax imposed under the authority |
7 | | granted in this subsection may reimburse themselves for their |
8 | | serviceman's tax liability by separately stating the tax as an |
9 | | additional charge, which may be stated in combination, in a |
10 | | single amount, with State tax that servicemen are authorized to |
11 | | collect under the Service Use Tax Act, pursuant to any |
12 | | bracketed schedules set forth by the Department. |
13 | | (c) The tax under this Section may not be imposed until the |
14 | | question of imposing the tax has been submitted to the electors |
15 | | of the county at a regular election and approved by a majority |
16 | | of the electors voting on the question. For all regular |
17 | | elections held prior to August 23, 2011 (the effective date of |
18 | | Public Act 97-542), upon a resolution by the county board or a |
19 | | resolution by school district boards that represent at least |
20 | | 51% of the student enrollment within the county, the county |
21 | | board must certify the question to the proper election |
22 | | authority in accordance with the Election Code. |
23 | | For all regular elections held prior to August 23, 2011 |
24 | | (the effective date of Public Act 97-542), the election |
25 | | authority must submit the question in substantially the |
26 | | following form: |
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1 | | Shall (name of county) be authorized to impose a |
2 | | retailers' occupation tax and a service occupation tax |
3 | | (commonly referred to as a "sales tax") at a rate of |
4 | | (insert rate) to be used exclusively for school facility |
5 | | purposes? |
6 | | The election authority must record the votes as "Yes" or "No". |
7 | | If a majority of the electors voting on the question vote |
8 | | in the affirmative, then the county may, thereafter, impose the |
9 | | tax. |
10 | | For all regular elections held on or after August 23, 2011 |
11 | | (the effective date of Public Act 97-542), the regional |
12 | | superintendent of schools for the county must, upon receipt of |
13 | | a resolution or resolutions of school district boards that |
14 | | represent more than 50% of the student enrollment within the |
15 | | county, certify the question to the proper election authority |
16 | | for submission to the electors of the county at the next |
17 | | regular election at which the question lawfully may be |
18 | | submitted to the electors, all in accordance with the Election |
19 | | Code. |
20 | | For all regular elections held on or after August 23, 2011 |
21 | | (the effective date of Public Act 97-542), the election |
22 | | authority must submit the question in substantially the |
23 | | following form: |
24 | | Shall a retailers' occupation tax and a service |
25 | | occupation tax (commonly referred to as a "sales tax") be |
26 | | imposed in (name of county) at a rate of (insert rate) to |
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1 | | be used exclusively for school facility purposes? |
2 | | The election authority must record the votes as "Yes" or "No". |
3 | | If a majority of the electors voting on the question vote |
4 | | in the affirmative, then the tax shall be imposed at the rate |
5 | | set forth in the question. |
6 | | For the purposes of this subsection (c), "enrollment" means |
7 | | the head count of the students residing in the county on the |
8 | | last school day of September of each year, which must be |
9 | | reported on the Illinois State Board of Education Public School |
10 | | Fall Enrollment/Housing Report.
|
11 | | (d) Except as otherwise provided, the The Department shall |
12 | | immediately pay over to the State Treasurer, ex officio, as |
13 | | trustee, all taxes and penalties collected under this Section |
14 | | to be deposited into the School Facility Occupation Tax Fund, |
15 | | which shall be an unappropriated trust fund held outside the |
16 | | State treasury. Taxes and penalties collected on aviation fuel |
17 | | sold on or after December 1, 2017, shall be immediately paid |
18 | | over by the Department to the State Treasurer, ex officio, as |
19 | | trustee, for deposit into the Local Government Aviation Trust |
20 | | Fund. The Department shall only pay moneys into the Local |
21 | | Government Aviation Trust Fund under this Act for so long as |
22 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
23 | | U.S.C. §47133 are binding on the county. |
24 | | On or before the 25th day of each calendar month, the |
25 | | Department shall prepare and certify to the Comptroller the |
26 | | disbursement of stated sums of money to the regional |
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1 | | superintendents of schools in counties from which retailers or |
2 | | servicemen have paid taxes or penalties to the Department |
3 | | during the second preceding calendar month. The amount to be |
4 | | paid to each regional superintendent of schools and disbursed |
5 | | to him or her in accordance with Section 3-14.31 of the School |
6 | | Code, is equal to the amount (not including credit memoranda |
7 | | and not including taxes and penalties collected on aviation |
8 | | fuel sold on or after December 1, 2017 ) collected from the |
9 | | county under this Section during the second preceding calendar |
10 | | month by the Department, (i) less 2% of that amount (except the |
11 | | amount collected on aviation fuel sold on or after December 1, |
12 | | 2017) , which shall be deposited into the Tax Compliance and |
13 | | Administration Fund and shall be used by the Department, |
14 | | subject to appropriation, to cover the costs of the Department |
15 | | in administering and enforcing the provisions of this Section, |
16 | | on behalf of the county, (ii) plus an amount that the |
17 | | Department determines is necessary to offset any amounts that |
18 | | were erroneously paid to a different taxing body; (iii) less an |
19 | | amount equal to the amount of refunds made during the second |
20 | | preceding calendar month by the Department on behalf of the |
21 | | county; and (iv) less any amount that the Department determines |
22 | | is necessary to offset any amounts that were payable to a |
23 | | different taxing body but were erroneously paid to the county. |
24 | | When certifying the amount of a monthly disbursement to a |
25 | | regional superintendent of schools under this Section, the |
26 | | Department shall increase or decrease the amounts by an amount |
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1 | | necessary to offset any miscalculation of previous |
2 | | disbursements within the previous 6 months from the time a |
3 | | miscalculation is discovered. |
4 | | Within 10 days after receipt by the Comptroller from the |
5 | | Department of the disbursement certification to the regional |
6 | | superintendents of the schools provided for in this Section, |
7 | | the Comptroller shall cause the orders to be drawn for the |
8 | | respective amounts in accordance with directions contained in |
9 | | the certification. |
10 | | If the Department determines that a refund should be made |
11 | | under this Section to a claimant instead of issuing a credit |
12 | | memorandum, then the Department shall notify the Comptroller, |
13 | | who shall cause the order to be drawn for the amount specified |
14 | | and to the person named in the notification from the |
15 | | Department. The refund shall be paid by the Treasurer out of |
16 | | the School Facility Occupation Tax Fund.
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17 | | (e) For the purposes of determining the local governmental |
18 | | unit whose tax is applicable, a retail sale by a producer of |
19 | | coal or another mineral mined in Illinois is a sale at retail |
20 | | at the place where the coal or other mineral mined in Illinois |
21 | | is extracted from the earth. This subsection does not apply to |
22 | | coal or another mineral when it is delivered or shipped by the |
23 | | seller to the purchaser at a point outside Illinois so that the |
24 | | sale is exempt under the United States Constitution as a sale |
25 | | in interstate or foreign commerce. |
26 | | (f) Nothing in this Section may be construed to authorize a |
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1 | | tax to be imposed upon the privilege of engaging in any |
2 | | business that under the Constitution of the United States may |
3 | | not be made the subject of taxation by this State. |
4 | | (g) If a county board imposes a tax under this Section |
5 | | pursuant to a referendum held before August 23, 2011 (the |
6 | | effective date of Public Act 97-542) at a rate below the rate |
7 | | set forth in the question approved by a majority of electors of |
8 | | that county voting on the question as provided in subsection |
9 | | (c), then the county board may, by ordinance, increase the rate |
10 | | of the tax up to the rate set forth in the question approved by |
11 | | a majority of electors of that county voting on the question as |
12 | | provided in subsection (c). If a county board imposes a tax |
13 | | under this Section pursuant to a referendum held before August |
14 | | 23, 2011 (the effective date of Public Act 97-542), then the |
15 | | board may, by ordinance, discontinue or reduce the rate of the |
16 | | tax. If a tax is imposed under this Section pursuant to a |
17 | | referendum held on or after August 23, 2011 (the effective date |
18 | | of Public Act 97-542), then the county board may reduce or |
19 | | discontinue the tax, but only in accordance with subsection |
20 | | (h-5) of this Section. If, however, a school board issues bonds |
21 | | that are secured by the proceeds of the tax under this Section, |
22 | | then the county board may not reduce the tax rate or |
23 | | discontinue the tax if that rate reduction or discontinuance |
24 | | would adversely affect the school board's ability to pay the |
25 | | principal and interest on those bonds as they become due or |
26 | | necessitate the extension of additional property taxes to pay |
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1 | | the principal and interest on those bonds. If the county board |
2 | | reduces the tax rate or discontinues the tax, then a referendum |
3 | | must be held in accordance with subsection (c) of this Section |
4 | | in order to increase the rate of the tax or to reimpose the |
5 | | discontinued tax. |
6 | | Until January 1, 2014, the results of any election that |
7 | | imposes, reduces, or discontinues a tax under this Section must |
8 | | be certified by the election authority, and any ordinance that |
9 | | increases or lowers the rate or discontinues the tax must be |
10 | | certified by the county clerk and, in each case, filed with the |
11 | | Illinois Department of Revenue either (i) on or before the |
12 | | first day of April, whereupon the Department shall proceed to |
13 | | administer and enforce the tax or change in the rate as of the |
14 | | first day of July next following the filing; or (ii) on or |
15 | | before the first day of October, whereupon the Department shall |
16 | | proceed to administer and enforce the tax or change in the rate |
17 | | as of the first day of January next following the filing. |
18 | | Beginning January 1, 2014, the results of any election that |
19 | | imposes, reduces, or discontinues a tax under this Section must |
20 | | be certified by the election authority, and any ordinance that |
21 | | increases or lowers the rate or discontinues the tax must be |
22 | | certified by the county clerk and, in each case, filed with the |
23 | | Illinois Department of Revenue either (i) on or before the |
24 | | first day of May, whereupon the Department shall proceed to |
25 | | administer and enforce the tax or change in the rate as of the |
26 | | first day of July next following the filing; or (ii) on or |
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1 | | before the first day of October, whereupon the Department shall |
2 | | proceed to administer and enforce the tax or change in the rate |
3 | | as of the first day of January next following the filing. |
4 | | (h) For purposes of this Section, "school facility |
5 | | purposes" means (i) the acquisition, development, |
6 | | construction, reconstruction, rehabilitation, improvement, |
7 | | financing, architectural planning, and installation of capital |
8 | | facilities consisting of buildings, structures, and durable |
9 | | equipment and for the acquisition and improvement of real |
10 | | property and interest in real property required, or expected to |
11 | | be required, in connection with the capital facilities and (ii) |
12 | | the payment of bonds or other obligations heretofore or |
13 | | hereafter issued, including bonds or other obligations |
14 | | heretofore or hereafter issued to refund or to continue to |
15 | | refund bonds or other obligations issued, for school facility |
16 | | purposes, provided that the taxes levied to pay those bonds are |
17 | | abated by the amount of the taxes imposed under this Section |
18 | | that are used to pay those bonds. "School-facility purposes" |
19 | | also includes fire prevention, safety, energy conservation, |
20 | | accessibility, school security, and specified repair purposes |
21 | | set forth under Section 17-2.11 of the School Code. |
22 | | (h-5) A county board in a county where a tax has been |
23 | | imposed under this Section pursuant to a referendum held on or |
24 | | after August 23, 2011 (the effective date of Public Act 97-542) |
25 | | may, by ordinance or resolution, submit to the voters of the |
26 | | county the question of reducing or discontinuing the tax. In |
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1 | | the ordinance or resolution, the county board shall certify the |
2 | | question to the proper election authority in accordance with |
3 | | the Election Code. The election authority must submit the |
4 | | question in substantially the following form: |
5 | | Shall the school facility retailers' occupation tax |
6 | | and service occupation tax (commonly referred to as the |
7 | | "school facility sales tax") currently imposed in (name of |
8 | | county) at a rate of (insert rate) be (reduced to (insert |
9 | | rate))(discontinued)? |
10 | | If a majority of the electors voting on the question vote in |
11 | | the affirmative, then, subject to the provisions of subsection |
12 | | (g) of this Section, the tax shall be reduced or discontinued |
13 | | as set forth in the question. |
14 | | (i) This Section does not apply to Cook County. |
15 | | (j) This Section may be cited as the County School Facility |
16 | | Occupation Tax Law.
|
17 | | (Source: P.A. 98-584, eff. 8-27-13; 99-143, eff. 7-27-15; |
18 | | 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
|
19 | | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
|
20 | | Sec. 5-1007. Home Rule County Service Occupation Tax Law. |
21 | | The corporate
authorities of a home rule county may impose a |
22 | | tax upon all persons
engaged, in such county, in the business |
23 | | of making sales of service at the
same rate of tax imposed |
24 | | pursuant to Section 5-1006 of the selling price of
all tangible |
25 | | personal property transferred by such servicemen either in the
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1 | | form of tangible personal property or in the form of real |
2 | | estate as an
incident to a sale of service. If imposed, such |
3 | | tax shall only be imposed
in 1/4% increments. On and after |
4 | | September 1, 1991, this additional tax may
not be imposed on |
5 | | the sales of food for human consumption which is to be
consumed |
6 | | off the premises where it is sold (other than alcoholic |
7 | | beverages,
soft drinks and food which has been prepared for |
8 | | immediate consumption) and
prescription and nonprescription |
9 | | medicines, drugs, medical appliances and
insulin, urine |
10 | | testing materials, syringes and needles used by diabetics. |
11 | | Beginning December 1, 2017, this tax is not imposed on sales of |
12 | | aviation fuel unless the tax revenue is expended for |
13 | | airport-related purposes. If the county does not have an |
14 | | airport-related purpose to which it dedicates aviation fuel tax |
15 | | revenue, then aviation fuel is excluded from the tax. The |
16 | | county must comply with the certification requirements for |
17 | | airport-related purposes under Section 5-1184. For purposes of |
18 | | this Act, "airport-related purposes" has the meaning ascribed |
19 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
20 | | aviation fuel only applies for so long as the revenue use |
21 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
22 | | binding on the county. The changes made to this Section by this |
23 | | amendatory Act of the 100th General Assembly are a denial and |
24 | | limitation of home rule powers and functions under subsection |
25 | | (g) of Section 6 of Article VII of the Illinois Constitution.
|
26 | | The tax imposed by a home rule county pursuant to this Section |
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1 | | and all
civil penalties that may be assessed as an incident |
2 | | thereof shall be
collected and enforced by the State Department |
3 | | of Revenue. The certificate
of registration which is issued by |
4 | | the Department to a retailer under the
Retailers' Occupation |
5 | | Tax Act or under the Service Occupation Tax Act shall
permit |
6 | | such registrant to engage in a business which is taxable under |
7 | | any
ordinance or resolution enacted pursuant to this Section |
8 | | without
registering separately with the Department under such |
9 | | ordinance or
resolution or under this Section. The Department |
10 | | shall have full power
to administer and enforce this Section; |
11 | | to collect all taxes and
penalties due hereunder; to dispose of |
12 | | taxes and penalties so collected
in the manner hereinafter |
13 | | provided; and to determine all rights to
credit memoranda |
14 | | arising on account of the erroneous payment of tax or
penalty |
15 | | hereunder. In the administration of, and compliance with, this
|
16 | | Section the Department and persons who are subject to this |
17 | | Section
shall have the same rights, remedies, privileges, |
18 | | immunities, powers and
duties, and be subject to the same |
19 | | conditions, restrictions,
limitations, penalties and |
20 | | definitions of terms, and employ the same
modes of procedure, |
21 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in |
22 | | respect to all provisions therein other than the State rate of
|
23 | | tax), 4 (except that the reference to the State shall be to the |
24 | | taxing
county), 5, 7, 8 (except that the jurisdiction to which |
25 | | the tax shall be a
debt to the extent indicated in that Section |
26 | | 8 shall be the taxing county),
9 (except as to the disposition |
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1 | | of taxes and penalties collected, and
except that the returned |
2 | | merchandise credit for this county tax may not be
taken against |
3 | | any State tax , and except that the retailer's discount is not |
4 | | allowed for taxes paid on aviation fuel that are deposited into |
5 | | the Local Government Aviation Trust Fund ), 10, 11, 12 (except |
6 | | the reference therein to
Section 2b of the Retailers' |
7 | | Occupation Tax Act), 13 (except that any
reference to the State |
8 | | shall mean the taxing county), the first paragraph
of Section |
9 | | 15, 16, 17, 18, 19 and 20 of the Service Occupation Tax
Act and |
10 | | Section 3-7 of the Uniform Penalty and Interest Act, as fully |
11 | | as if
those provisions were set forth herein.
|
12 | | No tax may be imposed by a home rule county pursuant to |
13 | | this Section
unless such county also imposes a tax at the same |
14 | | rate pursuant to Section
5-1006.
|
15 | | Persons subject to any tax imposed pursuant to the |
16 | | authority granted
in this Section may reimburse themselves for |
17 | | their serviceman's tax
liability hereunder by separately |
18 | | stating such tax as an additional
charge, which charge may be |
19 | | stated in combination, in a single amount,
with State tax which |
20 | | servicemen are authorized to collect under the
Service Use Tax |
21 | | Act, pursuant to such bracket schedules as the
Department may |
22 | | prescribe.
|
23 | | Whenever the Department determines that a refund should be |
24 | | made under
this Section to a claimant instead of issuing credit |
25 | | memorandum, the
Department shall notify the State Comptroller, |
26 | | who shall cause the
order to be drawn for the amount specified, |
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1 | | and to the person named,
in such notification from the |
2 | | Department. Such refund shall be paid by
the State Treasurer |
3 | | out of the home rule county retailers' occupation tax fund.
|
4 | | Except as otherwise provided in this paragraph, the The |
5 | | Department shall forthwith pay over to the State Treasurer,
|
6 | | ex-officio, as trustee, all taxes and penalties collected |
7 | | hereunder for deposit into the Home Rule County Retailers' |
8 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
9 | | fuel sold on or after December 1, 2017, shall be immediately |
10 | | paid over by the Department to the State Treasurer, ex officio, |
11 | | as trustee, for deposit into the Local Government Aviation |
12 | | Trust Fund. The Department shall only pay moneys into the Local |
13 | | Government Aviation Trust Fund under this Act for so long as |
14 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
15 | | U.S.C. §47133 are binding on the county . |
16 | | As soon as possible after the first day of each month, |
17 | | beginning January 1, 2011, upon certification of the Department |
18 | | of Revenue, the Comptroller shall order transferred, and the |
19 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
20 | | local sales tax increment, as defined in the Innovation |
21 | | Development and Economy Act, collected under this Section |
22 | | during the second preceding calendar month for sales within a |
23 | | STAR bond district. |
24 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
25 | | on
or before the 25th day of each calendar month, the |
26 | | Department shall
prepare and certify to the Comptroller the |
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1 | | disbursement of stated sums
of money to named counties, the |
2 | | counties to be those from
which suppliers and servicemen have |
3 | | paid taxes or penalties hereunder to
the Department during the |
4 | | second preceding calendar month. The amount
to be paid to each |
5 | | county shall be the amount (not including credit
memoranda and |
6 | | not including taxes and penalties collected on aviation fuel |
7 | | sold on or after December 1, 2017 ) collected hereunder during |
8 | | the second preceding calendar
month by the Department, and not |
9 | | including an amount equal to the amount
of refunds made during |
10 | | the second preceding calendar month by the
Department on behalf |
11 | | of such county, and not including any amounts that are |
12 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
13 | | remainder, which the Department shall transfer into the Tax |
14 | | Compliance and Administration Fund. The Department, at the time |
15 | | of each monthly disbursement to the counties, shall prepare and |
16 | | certify to the State Comptroller the amount to be transferred |
17 | | into the Tax Compliance and Administration Fund under this |
18 | | Section. Within 10 days after receipt, by the
Comptroller, of |
19 | | the disbursement certification to the counties and the Tax |
20 | | Compliance and Administration Fund provided for
in this Section |
21 | | to be given to the Comptroller by the Department, the
|
22 | | Comptroller shall cause the orders to be drawn for the |
23 | | respective amounts
in accordance with the directions contained |
24 | | in such certification.
|
25 | | In addition to the disbursement required by the preceding |
26 | | paragraph, an
allocation shall be made in each year to each |
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1 | | county which received more
than $500,000 in disbursements under |
2 | | the preceding paragraph in the
preceding calendar year. The |
3 | | allocation shall be in an amount equal to the
average monthly |
4 | | distribution made to each such county under the preceding
|
5 | | paragraph during the preceding calendar year (excluding the 2 |
6 | | months of
highest receipts). The distribution made in March of |
7 | | each year
subsequent to the year in which an allocation was |
8 | | made pursuant to this
paragraph and the preceding paragraph |
9 | | shall be reduced by the
amount allocated and disbursed under |
10 | | this paragraph in the preceding
calendar year. The Department |
11 | | shall prepare and certify to the Comptroller
for disbursement |
12 | | the allocations made in accordance with this paragraph.
|
13 | | Nothing in this Section shall be construed to authorize a
|
14 | | county to impose a tax upon the privilege of engaging in any
|
15 | | business which under the Constitution of the United States may |
16 | | not be
made the subject of taxation by this State.
|
17 | | An ordinance or resolution imposing or discontinuing a tax |
18 | | hereunder or
effecting a change in the rate thereof shall be |
19 | | adopted and a certified
copy thereof filed with the Department |
20 | | on or before the first day of June,
whereupon the Department |
21 | | shall proceed to administer and enforce this
Section as of the |
22 | | first day of September next following such adoption and
filing. |
23 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
24 | | or discontinuing the tax hereunder or effecting a change in the |
25 | | rate
thereof shall be adopted and a certified copy thereof |
26 | | filed with the
Department on or before the first day of July, |
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1 | | whereupon the Department
shall proceed to administer and |
2 | | enforce this Section as of the first day of
October next |
3 | | following such adoption and filing.
Beginning January 1, 1993, |
4 | | an ordinance or resolution imposing or
discontinuing the tax |
5 | | hereunder or effecting a change in the rate thereof
shall be |
6 | | adopted and a certified copy thereof filed with the Department |
7 | | on
or before the first day of October, whereupon the Department |
8 | | shall proceed
to administer and enforce this Section as of the |
9 | | first day of January next
following such adoption and filing.
|
10 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
11 | | discontinuing the tax hereunder or effecting a change in the |
12 | | rate thereof shall
either (i) be adopted and a certified copy |
13 | | thereof filed with the Department on
or
before the first day of |
14 | | April, whereupon the Department shall proceed to
administer and |
15 | | enforce this Section as of the first day of July next following
|
16 | | the adoption and filing; or (ii) be adopted and a certified |
17 | | copy thereof filed
with the Department on or before the first |
18 | | day of October, whereupon the
Department shall proceed to |
19 | | administer and enforce this Section as of the first
day of |
20 | | January next following the adoption and filing.
|
21 | | This Section shall be known and may be cited as the Home |
22 | | Rule County
Service Occupation Tax Law.
|
23 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
24 | | (55 ILCS 5/5-1008.5)
|
25 | | Sec. 5-1008.5. Use and occupation taxes.
|
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1 | | (a) The Rock Island County Board may adopt a resolution |
2 | | that authorizes a
referendum on
the
question of whether the |
3 | | county shall be authorized to impose a retailers'
occupation |
4 | | tax, a service occupation tax, and a use tax
at a rate of 1/4 of |
5 | | 1% on behalf of the economic
development
activities of Rock |
6 | | Island County and communities located within the county. The
|
7 | | county board shall certify the question
to the proper election |
8 | | authorities who shall submit the question to the voters
of the |
9 | | county at the next regularly scheduled election in accordance
|
10 | | with the general election law. The question shall
be in |
11 | | substantially the following form:
|
12 | | Shall Rock Island County be authorized to impose a |
13 | | retailers'
occupation tax, a service occupation tax, and a |
14 | | use tax at the rate of 1/4 of
1%
for the sole purpose of |
15 | | economic development activities, including creation and
|
16 | | retention of job
opportunities, support of affordable |
17 | | housing opportunities, and enhancement of
quality of life |
18 | | improvements?
|
19 | | Votes shall be recorded as "yes" or "no". If a majority of |
20 | | all votes cast on
the proposition are in favor of the |
21 | | proposition, the county is authorized to
impose the tax.
|
22 | | (b) The county shall impose the retailers'
occupation tax |
23 | | upon all persons engaged in the business of selling tangible
|
24 | | personal property at retail in the county, at the
rate approved |
25 | | by referendum, on the
gross receipts from the sales made in the |
26 | | course of those businesses within
the county. This additional |
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1 | | tax may not be imposed on the sale of food for
human |
2 | | consumption that is to be consumed off the premises where it is |
3 | | sold
(other than alcoholic beverages, soft drinks, and food |
4 | | that has been prepared
for immediate consumption) and |
5 | | prescription and non-prescription medicines,
drugs, medical |
6 | | appliances and insulin, urine testing materials, syringes, and
|
7 | | needles used by diabetics. Beginning December 1, 2017, this tax |
8 | | is not imposed on sales of aviation fuel unless the tax revenue |
9 | | is expended for airport-related purposes. If the county does |
10 | | not have an airport-related purpose to which it dedicates |
11 | | aviation fuel tax revenue, then aviation fuel is excluded from |
12 | | the tax. The county must comply with the certification |
13 | | requirements for airport-related purposes under Section |
14 | | 5-1184. For purposes of this Act, "airport-related purposes" |
15 | | has the meaning ascribed in Section 6z-20.2 of the State |
16 | | Finance Act. This exclusion for aviation fuel only applies for |
17 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
18 | | and 49 U.S.C. §47133 are binding on the county. The tax imposed |
19 | | under this Section and all civil
penalties that may be assessed |
20 | | as an incident of the tax shall be collected
and enforced by |
21 | | the Department of Revenue. The Department has
full power to |
22 | | administer and enforce this Section; to collect all taxes
and |
23 | | penalties so collected in the manner provided in this Section; |
24 | | and to
determine
all rights to credit memoranda arising on |
25 | | account of the erroneous payment
of tax or penalty under this |
26 | | Section. In the administration of, and compliance
with,
this |
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1 | | Section, the Department and persons who are subject to this |
2 | | Section
shall (i) have the same rights, remedies, privileges, |
3 | | immunities, powers and
duties, (ii) be subject to the same |
4 | | conditions, restrictions, limitations,
penalties, exclusions, |
5 | | exemptions, and definitions of terms, and (iii) employ
the same |
6 | | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, |
7 | | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in |
8 | | respect
to all provisions
other than the State rate of tax), |
9 | | 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
disposition |
10 | | of taxes and penalties collected and provisions related to
|
11 | | quarter monthly payments , and except that the retailer's |
12 | | discount is not allowed for taxes paid on aviation fuel that |
13 | | are deposited into the Local Government Aviation Trust Fund ), |
14 | | 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, |
15 | | 7, 8, 9, 10, 11, 11a, 12, and 13 of
the Retailers' Occupation |
16 | | Tax Act and Section 3-7 of the Uniform Penalty
and Interest |
17 | | Act, as fully as if those provisions were set forth in this
|
18 | | subsection.
|
19 | | Persons subject to any tax imposed under this subsection |
20 | | may reimburse
themselves for their seller's tax liability by |
21 | | separately stating
the tax as an additional charge, which |
22 | | charge may be stated in combination,
in a single amount, with |
23 | | State taxes that sellers are required to collect,
in accordance |
24 | | with bracket schedules prescribed by the
Department.
|
25 | | Whenever the Department determines that a refund should be |
26 | | made under this
subsection to a claimant instead of issuing a |
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1 | | credit memorandum, the Department
shall notify the State |
2 | | Comptroller, who shall cause the warrant to be drawn
for the |
3 | | amount specified, and to the person named, in the notification
|
4 | | from the Department. The refund shall be paid by the State |
5 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
6 | | this Section.
|
7 | | If a tax is imposed under this subsection (b), a tax shall |
8 | | also be
imposed at the same rate under subsections (c) and (d) |
9 | | of this Section.
|
10 | | For the purpose of determining whether a tax authorized |
11 | | under this Section
is applicable, a retail sale, by a producer |
12 | | of coal or another mineral mined
in Illinois, is a sale at |
13 | | retail at the place where the coal or other mineral
mined in |
14 | | Illinois is extracted from the earth. This paragraph does not
|
15 | | apply to coal or another mineral when it is delivered or |
16 | | shipped by the seller
to the purchaser at a point outside |
17 | | Illinois so that the sale is exempt
under the federal |
18 | | Constitution as a sale in interstate or foreign commerce.
|
19 | | Nothing in this Section shall be construed to authorize the |
20 | | county
to impose a tax upon the privilege of engaging in any
|
21 | | business that under the Constitution of the United States may |
22 | | not be made
the subject of taxation by this State.
|
23 | | (c) If a tax has been imposed under subsection (b), a
|
24 | | service occupation tax shall
also be imposed at the same rate |
25 | | upon all persons engaged, in the county, in
the business
of |
26 | | making sales of service, who, as an incident to making those |
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1 | | sales of
service, transfer tangible personal property within |
2 | | the county
as an incident to a sale of service.
This additional |
3 | | tax may not be imposed on the sale of food for human
|
4 | | consumption that is to be consumed off the premises where it is |
5 | | sold (other
than alcoholic beverages, soft drinks, and food |
6 | | that has been prepared for
immediate consumption) and |
7 | | prescription and non-prescription medicines, drugs,
medical |
8 | | appliances and insulin, urine testing materials, syringes, and |
9 | | needles
used by diabetics.
Beginning December 1, 2017, this tax |
10 | | is not imposed on sales of aviation fuel unless the tax revenue |
11 | | is expended for airport-related purposes. If the county does |
12 | | not have an airport-related purpose to which it dedicates |
13 | | aviation fuel tax revenue, then aviation fuel is excluded from |
14 | | the tax. The county must comply with the certification |
15 | | requirements for airport-related purposes under Section |
16 | | 5-1184. For purposes of this Act, "airport-related purposes" |
17 | | has the meaning ascribed in Section 6z-20.2 of the State |
18 | | Finance Act. This exclusion for aviation fuel only applies for |
19 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
20 | | and 49 U.S.C. §47133 are binding on the county. The tax imposed |
21 | | under this subsection and all civil penalties that may be
|
22 | | assessed as an incident of the tax shall be collected and |
23 | | enforced by the
Department of Revenue. The Department has
full |
24 | | power to
administer and enforce this paragraph; to collect all |
25 | | taxes and penalties
due under this Section; to dispose of taxes |
26 | | and penalties so collected in the
manner
provided in this |
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1 | | Section; and to determine all rights to credit memoranda
|
2 | | arising on account of the erroneous payment of tax or penalty |
3 | | under this
Section.
In the administration of, and compliance |
4 | | with this paragraph, the
Department and persons who are subject |
5 | | to this paragraph shall (i) have the
same rights, remedies, |
6 | | privileges, immunities, powers, and duties, (ii) be
subject to |
7 | | the same conditions, restrictions, limitations, penalties,
|
8 | | exclusions, exemptions, and definitions of terms, and (iii) |
9 | | employ the same
modes
of procedure as are prescribed in |
10 | | Sections 2 (except that the
reference to State in the |
11 | | definition of supplier maintaining a place of
business in this |
12 | | State shall mean the county), 2a, 2b, 3 through
3-55 (in |
13 | | respect to all provisions other than the State rate of
tax), 4 |
14 | | (except that the reference to the State shall be to the |
15 | | county),
5, 7, 8 (except that the jurisdiction to which the tax |
16 | | shall be a debt to
the extent indicated in that Section 8 shall |
17 | | be the county), 9 (except as
to the disposition of taxes and |
18 | | penalties collected, and except that
the returned merchandise |
19 | | credit for this tax may not be taken against any
State tax , and |
20 | | except that the retailer's discount is not allowed for taxes |
21 | | paid on aviation fuel that are deposited into the Local |
22 | | Government Aviation Trust Fund ), 11, 12 (except the reference |
23 | | to Section 2b of the
Retailers' Occupation Tax Act), 13 (except |
24 | | that any reference to the State
shall mean the county), 15, 16,
|
25 | | 17, 18, 19 and 20 of the Service Occupation Tax Act and Section |
26 | | 3-7 of
the Uniform Penalty and Interest Act, as fully as if |
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1 | | those provisions were
set forth in this subsection.
|
2 | | Persons subject to any tax imposed under the authority |
3 | | granted in
this subsection may reimburse themselves for their |
4 | | serviceman's tax liability
by separately stating the tax as an |
5 | | additional charge, which
charge may be stated in combination, |
6 | | in a single amount, with State tax
that servicemen are |
7 | | authorized to collect under the Service Use Tax Act, in
|
8 | | accordance with bracket schedules prescribed by the |
9 | | Department.
|
10 | | Whenever the Department determines that a refund should be |
11 | | made under this
subsection to a claimant instead of issuing a |
12 | | credit memorandum, the Department
shall notify the State |
13 | | Comptroller, who shall cause the warrant to be drawn
for the |
14 | | amount specified, and to the person named, in the notification
|
15 | | from the Department. The refund shall be paid by the State |
16 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
17 | | this Section.
|
18 | | Nothing in this paragraph shall be construed to authorize |
19 | | the county
to impose a tax upon the privilege of engaging in |
20 | | any business that under
the Constitution of the United States |
21 | | may not be made the subject of taxation
by the State.
|
22 | | (d) If a tax has been imposed under subsection (b), a
use |
23 | | tax shall
also be imposed at the same rate upon the privilege |
24 | | of using, in the
county, any item of
tangible personal property |
25 | | that is purchased outside the county at
retail from a retailer, |
26 | | and that is titled or registered at a location within
the |
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1 | | county with an agency of
this State's government.
This |
2 | | additional tax may not be imposed on the sale of food for human
|
3 | | consumption that is to be consumed off the premises where it is |
4 | | sold (other
than alcoholic beverages, soft drinks, and food |
5 | | that has been prepared for
immediate consumption) and |
6 | | prescription and non-prescription medicines, drugs,
medical |
7 | | appliances and insulin, urine testing materials, syringes, and |
8 | | needles
used by diabetics.
"Selling price" is
defined as in the |
9 | | Use Tax Act. The tax shall be collected from persons whose
|
10 | | Illinois address for titling or registration purposes is given |
11 | | as being in
the county. The tax shall be collected by the |
12 | | Department of Revenue
for
the county. The tax must be paid to |
13 | | the State,
or an exemption determination must be obtained from |
14 | | the Department of
Revenue, before the title or certificate of |
15 | | registration for the property
may be issued. The tax or proof |
16 | | of exemption may be transmitted to the
Department by way of the |
17 | | State agency with which, or the State officer with
whom, the |
18 | | tangible personal property must be titled or registered if the
|
19 | | Department and the State agency or State officer determine that |
20 | | this
procedure will expedite the processing of applications for |
21 | | title or
registration.
|
22 | | The Department has full power to administer and enforce |
23 | | this
paragraph; to collect all taxes, penalties, and interest |
24 | | due under this
Section; to
dispose of taxes, penalties, and |
25 | | interest so collected in the manner
provided in this Section; |
26 | | and to determine all rights to credit memoranda or
refunds |
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1 | | arising on account of the erroneous payment of tax, penalty, or
|
2 | | interest under this Section. In the administration of, and |
3 | | compliance with,
this
subsection, the Department and persons |
4 | | who are subject to this paragraph
shall (i) have the same |
5 | | rights, remedies, privileges, immunities, powers,
and duties, |
6 | | (ii) be subject to the same conditions, restrictions, |
7 | | limitations,
penalties, exclusions, exemptions, and |
8 | | definitions of terms,
and (iii) employ the same modes of |
9 | | procedure as are prescribed in Sections 2
(except the |
10 | | definition of "retailer maintaining a place of business in this
|
11 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, |
12 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
13 | | debt to
the extent indicated in that Section 8 shall be the |
14 | | county), 9 (except
provisions relating to quarter
monthly |
15 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 |
16 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
17 | | Interest Act, that are not inconsistent with this
paragraph, as |
18 | | fully as if those provisions were set forth in this subsection.
|
19 | | Whenever the Department determines that a refund should be |
20 | | made under this
subsection to a claimant instead of issuing a |
21 | | credit memorandum, the Department
shall notify the State |
22 | | Comptroller, who shall cause the order
to be drawn for the |
23 | | amount specified, and to the person named, in the
notification |
24 | | from the Department. The refund shall be paid by the State
|
25 | | Treasurer out of the tax fund referenced
under paragraph (g) of |
26 | | this Section.
|
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1 | | (e) A certificate of registration issued by the State |
2 | | Department of
Revenue to a retailer under the Retailers' |
3 | | Occupation Tax Act or under the
Service Occupation Tax Act |
4 | | shall permit the registrant to engage in a
business that is |
5 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) |
6 | | of this Section and no additional registration shall be |
7 | | required.
A certificate issued under the Use Tax Act or the |
8 | | Service Use Tax
Act shall be applicable with regard to any tax |
9 | | imposed under paragraph (c)
of this Section.
|
10 | | (f) The results of any election authorizing a proposition |
11 | | to impose a tax
under this Section or effecting a change in the |
12 | | rate of tax shall be certified
by the proper election |
13 | | authorities and filed with the Illinois Department on or
before |
14 | | the first day of October. In addition, an ordinance imposing,
|
15 | | discontinuing, or effecting a change in the rate of tax under |
16 | | this
Section shall be adopted and a certified copy of the |
17 | | ordinance filed with the
Department
on or before the first day |
18 | | of October. After proper receipt of the
certifications, the |
19 | | Department shall proceed to administer and enforce this
Section |
20 | | as of the first day of January next following the adoption and |
21 | | filing.
|
22 | | (g) Except as otherwise provided in paragraph (g-2), the |
23 | | The Department of Revenue shall, upon collecting any taxes and |
24 | | penalties
as
provided in this Section, pay the taxes and |
25 | | penalties over to the State
Treasurer as
trustee for the |
26 | | county. The taxes and penalties shall be held in a trust
fund |
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1 | | outside
the State Treasury. On or before the 25th day of each |
2 | | calendar month, the
Department of Revenue shall prepare and |
3 | | certify to the Comptroller of
the State of Illinois the amount |
4 | | to be paid to the county, which shall be
the balance in the |
5 | | fund, less any amount determined by the Department
to be |
6 | | necessary for the payment of refunds. Within 10 days after |
7 | | receipt by
the Comptroller of the certification of the amount |
8 | | to be paid to the
county, the Comptroller shall cause an order |
9 | | to be drawn for payment
for the amount in accordance with the |
10 | | directions contained in the
certification.
Amounts received |
11 | | from the tax imposed under this Section shall be used only for
|
12 | | the
economic development activities of the county and |
13 | | communities located within
the county.
|
14 | | (g-2) Taxes and penalties collected on aviation fuel sold |
15 | | on or after December 1, 2017, shall be immediately paid over by |
16 | | the Department to the State Treasurer, ex officio, as trustee, |
17 | | for deposit into the Local Government Aviation Trust Fund. The |
18 | | Department shall only pay moneys into the Local Government |
19 | | Aviation Trust Fund under this Act for so long as the revenue |
20 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
21 | | are binding on the county. |
22 | | (h) When certifying the amount of a monthly disbursement to |
23 | | the county
under this Section, the Department shall increase or |
24 | | decrease the amounts by an
amount necessary to offset any |
25 | | miscalculation of previous disbursements. The
offset amount |
26 | | shall be the amount erroneously disbursed within the previous 6
|
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1 | | months from the time a miscalculation is discovered.
|
2 | | (i) This Section may be cited as the Rock Island County
Use |
3 | | and Occupation Tax Law.
|
4 | | (Source: P.A. 90-415, eff. 8-15-97.)
|
5 | | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
|
6 | | Sec. 5-1009. Limitation on home rule powers. Except as |
7 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on |
8 | | and after September 1,
1990, no home
rule county has the |
9 | | authority to impose, pursuant to its home rule
authority, a |
10 | | retailer's occupation tax, service occupation tax, use tax,
|
11 | | sales tax or other tax on the use, sale or purchase of tangible |
12 | | personal
property based on the gross receipts from such sales |
13 | | or the selling or
purchase price of said tangible personal |
14 | | property. Notwithstanding the
foregoing, this Section does not |
15 | | preempt any home rule imposed tax such as
the following: (1) a |
16 | | tax on alcoholic beverages, whether based on gross
receipts, |
17 | | volume sold or any other measurement; (2) a tax based on the
|
18 | | number of units of cigarettes or tobacco products; (3) a tax, |
19 | | however
measured, based on the use of a hotel or motel room or |
20 | | similar facility;
(4) a tax, however measured, on the sale or |
21 | | transfer of real property; (5)
a tax, however measured, on |
22 | | lease receipts; (6) a tax on food prepared for
immediate |
23 | | consumption and on alcoholic beverages sold by a business which
|
24 | | provides for on premise consumption of said food or alcoholic |
25 | | beverages; or
(7) other taxes not based on the selling or |
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1 | | purchase price or gross
receipts from the use, sale or purchase |
2 | | of tangible personal property. This Section does not preempt a |
3 | | home rule county from imposing a tax, however measured, on the |
4 | | use, for consideration, of a parking lot, garage, or other |
5 | | parking facility. |
6 | | On and after December 1, 2017, no home rule county has the |
7 | | authority to impose, pursuant to its home rule authority, a |
8 | | tax, however measured, on sales of aviation fuel, as defined in |
9 | | Section 3 of the Retailers' Occupation Tax Act, unless the tax |
10 | | revenue is expended for airport-related purposes. For purposes |
11 | | of this Section, "airport-related purposes" has the meaning |
12 | | ascribed in Section 6z-20.2 of the State Finance Act. Aviation |
13 | | fuel shall be excluded from tax only for so long as the revenue |
14 | | use requirements of 49 U.S.C. §47017 (b) and 49 U.S.C. §47133 |
15 | | are binding on the county. |
16 | | This
Section is a limitation, pursuant to subsection (g) of |
17 | | Section 6 of Article
VII of the Illinois Constitution, on the |
18 | | power of home rule units to tax. The changes made to this |
19 | | Section by this amendatory Act of the 100th General Assembly |
20 | | are a denial and limitation of home rule powers and functions |
21 | | under subsection (g) of Section 6 of Article VII of the |
22 | | Illinois Constitution.
|
23 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
|
24 | | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
|
25 | | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board |
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1 | | of the
counties of DuPage, Kane and McHenry may, by an |
2 | | ordinance or resolution
adopted by an affirmative vote of a |
3 | | majority of the members elected or
appointed to the county |
4 | | board, impose a tax upon all persons engaged in the
county in |
5 | | the business of selling motor fuel, as now or hereafter defined
|
6 | | in the Motor Fuel Tax Law, at retail for the operation of motor |
7 | | vehicles
upon public highways or for the operation of |
8 | | recreational watercraft upon
waterways. The collection of a tax |
9 | | under this Section based on gallonage of gasoline used for the |
10 | | propulsion of any aircraft is prohibited, and the collection of |
11 | | a tax based on gallonage of special fuel used for the |
12 | | propulsion of any aircraft is prohibited on and after December |
13 | | 1, 2017. Kane County may exempt diesel fuel from the tax |
14 | | imposed pursuant
to this Section. The tax may be imposed, in |
15 | | half-cent increments, at a
rate not exceeding 4 cents per |
16 | | gallon of motor fuel sold at retail within
the county for the |
17 | | purpose of use or consumption and not for the purpose of
|
18 | | resale. The proceeds from the tax shall be used by the county |
19 | | solely for
the purpose of operating, constructing and improving |
20 | | public highways and
waterways, and acquiring real property and |
21 | | right-of-ways for public
highways and waterways within the |
22 | | county imposing the tax.
|
23 | | A tax imposed pursuant to this Section, and all civil |
24 | | penalties that may
be assessed as an incident thereof, shall be |
25 | | administered, collected and
enforced by the Illinois |
26 | | Department of Revenue in the same manner as the
tax imposed |
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1 | | under the Retailers' Occupation Tax Act, as now or hereafter
|
2 | | amended, insofar as may be practicable; except that in the |
3 | | event of a
conflict with the provisions of this Section, this |
4 | | Section shall control.
The Department of Revenue shall have |
5 | | full power: to administer and enforce
this Section; to collect |
6 | | all taxes and penalties due hereunder; to dispose
of taxes and |
7 | | penalties so collected in the manner hereinafter provided; and
|
8 | | to determine all rights to credit memoranda arising on account |
9 | | of the
erroneous payment of tax or penalty hereunder.
|
10 | | Whenever the Department determines that a refund shall be |
11 | | made under
this Section to a claimant instead of issuing a |
12 | | credit memorandum, the
Department shall notify the State |
13 | | Comptroller, who shall cause the
order to be drawn for the |
14 | | amount specified, and to the person named,
in the notification |
15 | | from the Department. The refund shall be paid by
the State |
16 | | Treasurer out of the County Option Motor Fuel Tax Fund.
|
17 | | The Department shall forthwith pay over to the State |
18 | | Treasurer,
ex-officio, as trustee, all taxes and penalties |
19 | | collected hereunder, which
shall be deposited into the County |
20 | | Option Motor Fuel Tax Fund, a special
fund in the State |
21 | | Treasury which is hereby created. On or before the 25th
day of |
22 | | each calendar month, the Department shall prepare and certify |
23 | | to the
State Comptroller the disbursement of stated sums of |
24 | | money to named
counties for which taxpayers have paid taxes or |
25 | | penalties hereunder to the
Department during the second |
26 | | preceding calendar month. The amount to be
paid to each county |
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1 | | shall be the amount (not including credit memoranda)
collected |
2 | | hereunder from retailers within the county during the second
|
3 | | preceding calendar month by the Department, but not including |
4 | | an amount
equal to the amount of refunds made during the second |
5 | | preceding calendar
month by the Department on behalf of the |
6 | | county;
less
2% of the balance, which sum shall be retained by |
7 | | the State Treasurer to cover the costs incurred by the |
8 | | Department in administering and enforcing the provisions of |
9 | | this Section. The Department, at the time of each monthly |
10 | | disbursement to the counties, shall prepare and certify to the |
11 | | Comptroller the amount so retained by the State Treasurer, |
12 | | which shall be transferred into the Tax Compliance and |
13 | | Administration Fund. |
14 | | A county may direct, by ordinance, that all or a portion of |
15 | | the taxes and penalties collected under the County Option Motor |
16 | | Fuel Tax shall be deposited into the Transportation Development |
17 | | Partnership Trust Fund.
|
18 | | Nothing in this Section shall be construed to authorize a |
19 | | county to
impose a tax upon the privilege of engaging in any |
20 | | business which under
the Constitution of the United States may |
21 | | not be made the subject of
taxation by this State.
|
22 | | An ordinance or resolution imposing a tax hereunder or |
23 | | effecting a
change in the rate thereof shall be effective on |
24 | | the first day of the second
calendar month next following the |
25 | | month in which the ordinance or
resolution is adopted and a |
26 | | certified copy thereof is filed with the
Department of Revenue, |
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1 | | whereupon the Department of Revenue shall proceed
to administer |
2 | | and enforce this Section on behalf of the county as of the
|
3 | | effective date of the ordinance or resolution. Upon a change in |
4 | | rate of a
tax levied hereunder, or upon the discontinuance of |
5 | | the tax, the county
board of the county shall, on or not later |
6 | | than 5 days after the effective
date of the ordinance or |
7 | | resolution discontinuing the tax or effecting a
change in rate, |
8 | | transmit to the Department of Revenue a certified copy of
the |
9 | | ordinance or resolution effecting the change or |
10 | | discontinuance.
|
11 | | This Section shall be known and may be cited as the County |
12 | | Motor Fuel
Tax Law.
|
13 | | (Source: P.A. 98-1049, eff. 8-25-14.)
|
14 | | (55 ILCS 5/5-1184 new) |
15 | | Sec. 5-1184. Certification for airport-related purposes. |
16 | | On or before September 1, 2017, and on or before each April 1 |
17 | | and October 1 thereafter, each county must certify to the |
18 | | Illinois Department of Transportation, in the form and manner |
19 | | required by the Department, whether the county has an |
20 | | airport-related purpose, which would allow any Retailers' |
21 | | Occupation Tax and Service Occupation Tax imposed by the county |
22 | | to include tax on aviation fuel. On or before October 1, 2017, |
23 | | and on or before each May 1 and November 1 thereafter, the |
24 | | Department of Transportation shall provide to the Department of |
25 | | Revenue, a list of units of local government which have |
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1 | | certified to the Department of Transportation that they have |
2 | | airport-related purposes, which would allow any Retailers' |
3 | | Occupation Tax and Service Occupation Tax imposed by the units |
4 | | of local government to include tax on aviation fuel. All |
5 | | disputes regarding whether or not a unit of local government |
6 | | has an airport-related purpose shall be resolved by the |
7 | | Illinois Department of Transportation.
|
8 | | Section 45. The Illinois Municipal Code is amended by |
9 | | changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, |
10 | | 8-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Section |
11 | | 8-11-22 as follows:
|
12 | | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
|
13 | | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax |
14 | | Act. The
corporate authorities of a home rule municipality may
|
15 | | impose a tax upon all persons engaged in the business of |
16 | | selling tangible
personal property, other than an item of |
17 | | tangible personal property titled
or registered with an agency |
18 | | of this State's government, at retail in the
municipality on |
19 | | the gross receipts from these sales made in
the course of such |
20 | | business. If imposed, the tax shall only
be imposed in 1/4% |
21 | | increments. On and after September 1, 1991, this
additional tax |
22 | | may not be imposed on the sales of food for human
consumption |
23 | | that is to be consumed off the premises where it
is sold (other |
24 | | than alcoholic beverages, soft drinks and food that has
been |
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1 | | prepared for immediate consumption) and prescription and
|
2 | | nonprescription medicines, drugs, medical appliances and |
3 | | insulin, urine
testing materials, syringes and needles used by |
4 | | diabetics. Beginning December 1, 2017, this tax is not imposed |
5 | | on sales of aviation fuel unless the tax revenue is expended |
6 | | for airport-related purposes. If a municipality does not have |
7 | | an airport-related purpose to which it dedicates aviation fuel |
8 | | tax revenue, then aviation fuel is excluded from the tax. Each |
9 | | municipality must comply with the certification requirements |
10 | | for airport-related purposes under Section 8-11-22. For |
11 | | purposes of this Act, "airport-related purposes" has the |
12 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
13 | | This exclusion for aviation fuel only applies for so long as |
14 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
15 | | U.S.C. §47133 are binding on the municipality. The changes made |
16 | | to this Section by this amendatory Act of the 100th General |
17 | | Assembly are a denial and limitation of home rule powers and |
18 | | functions under subsection (g) of Section 6 of Article VII of |
19 | | the Illinois Constitution. The tax imposed
by a home rule |
20 | | municipality under this Section and all
civil penalties that |
21 | | may be assessed as an incident of the tax shall
be collected |
22 | | and enforced by the State Department of
Revenue. The |
23 | | certificate of registration that is issued by
the Department to |
24 | | a retailer under the Retailers' Occupation Tax Act
shall permit |
25 | | the retailer to engage in a business that is taxable
under any |
26 | | ordinance or resolution enacted pursuant to
this Section |
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1 | | without registering separately with the Department under such
|
2 | | ordinance or resolution or under this Section. The Department |
3 | | shall have
full power to administer and enforce this Section; |
4 | | to collect all taxes and
penalties due hereunder; to dispose of |
5 | | taxes and penalties so collected in
the manner hereinafter |
6 | | provided; and to determine all rights to
credit memoranda |
7 | | arising on account of the erroneous payment of tax or
penalty |
8 | | hereunder. In the administration of, and compliance with, this
|
9 | | Section the Department and persons who are subject to this |
10 | | Section shall
have the same rights, remedies, privileges, |
11 | | immunities, powers and duties,
and be subject to the same |
12 | | conditions, restrictions, limitations, penalties
and |
13 | | definitions of terms, and employ the same modes of procedure, |
14 | | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, |
15 | | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein |
16 | | other than the State rate of tax), 2c, 3
(except as to the |
17 | | disposition of taxes and penalties collected , and except that |
18 | | the retailer's discount is not allowed for taxes paid on |
19 | | aviation fuel that are deposited into the Local Government |
20 | | Aviation Trust Fund ), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
21 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 and 13 of the |
22 | | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform |
23 | | Penalty and Interest Act, as fully as if those provisions were
|
24 | | set forth herein.
|
25 | | No tax may be imposed by a home rule municipality under |
26 | | this Section
unless the municipality also imposes a tax at the |
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1 | | same rate under Section
8-11-5 of this Act.
|
2 | | Persons subject to any tax imposed under the authority |
3 | | granted in this
Section may reimburse themselves for their |
4 | | seller's tax liability hereunder
by separately stating that tax |
5 | | as an additional charge, which charge may be
stated in |
6 | | combination, in a single amount, with State tax which sellers |
7 | | are
required to collect under the Use Tax Act, pursuant to such |
8 | | bracket
schedules as the Department may prescribe.
|
9 | | Whenever the Department determines that a refund should be |
10 | | made under
this Section to a claimant instead of issuing a |
11 | | credit memorandum, the
Department shall notify the State |
12 | | Comptroller, who shall cause the
order to be drawn for the |
13 | | amount specified and to the person named
in the notification |
14 | | from the Department. The refund shall be paid by the
State |
15 | | Treasurer out of the home rule municipal retailers' occupation |
16 | | tax fund.
|
17 | | Except as otherwise provided in this paragraph, the The |
18 | | Department shall immediately pay over to the State
Treasurer, |
19 | | ex officio, as trustee, all taxes and penalties collected
|
20 | | hereunder for deposit into the Home Rule Municipal Retailers' |
21 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
22 | | fuel sold on or after December 1, 2017, shall be immediately |
23 | | paid over by the Department to the State Treasurer, ex officio, |
24 | | as trustee, for deposit into the Local Government Aviation |
25 | | Trust Fund. The Department shall only pay moneys into the Local |
26 | | Government Aviation Trust Fund under this Act for so long as |
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1 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
2 | | U.S.C. §47133 are binding on the State . |
3 | | As soon as possible after the first day of each month, |
4 | | beginning January 1, 2011, upon certification of the Department |
5 | | of Revenue, the Comptroller shall order transferred, and the |
6 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
7 | | local sales tax increment, as defined in the Innovation |
8 | | Development and Economy Act, collected under this Section |
9 | | during the second preceding calendar month for sales within a |
10 | | STAR bond district. |
11 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
12 | | on or before the 25th day of each calendar month, the
|
13 | | Department shall prepare and certify to the Comptroller the |
14 | | disbursement of
stated sums of money to named municipalities, |
15 | | the municipalities to be
those from which retailers have paid |
16 | | taxes or penalties hereunder to the
Department during the |
17 | | second preceding calendar month. The amount to be
paid to each |
18 | | municipality shall be the amount (not including credit
|
19 | | memoranda and not including taxes and penalties collected on |
20 | | aviation fuel sold on or after December 1, 2017 ) collected |
21 | | hereunder during the second preceding calendar month
by the |
22 | | Department plus an amount the Department determines is |
23 | | necessary to
offset any amounts that were erroneously paid to a |
24 | | different
taxing body, and not including an amount equal to the |
25 | | amount of refunds
made during the second preceding calendar |
26 | | month by the Department on
behalf of such municipality, and not |
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1 | | including any amount that the Department
determines is |
2 | | necessary to offset any amounts that were payable to a
|
3 | | different taxing body but were erroneously paid to the |
4 | | municipality, and not including any amounts that are |
5 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
6 | | remainder, which the Department shall transfer into the Tax |
7 | | Compliance and Administration Fund. The Department, at the time |
8 | | of each monthly disbursement to the municipalities, shall |
9 | | prepare and certify to the State Comptroller the amount to be |
10 | | transferred into the Tax Compliance and Administration Fund |
11 | | under this Section. Within
10 days after receipt by the |
12 | | Comptroller of the disbursement certification
to the |
13 | | municipalities and the Tax Compliance and Administration Fund |
14 | | provided for in this Section to be given to the
Comptroller by |
15 | | the Department, the Comptroller shall cause the orders to be
|
16 | | drawn for the respective amounts in accordance with the |
17 | | directions
contained in the certification.
|
18 | | In addition to the disbursement required by the preceding |
19 | | paragraph and
in order to mitigate delays caused by |
20 | | distribution procedures, an
allocation shall, if requested, be |
21 | | made within 10 days after January 14,
1991, and in November of |
22 | | 1991 and each year thereafter, to each
municipality that |
23 | | received more than $500,000 during the preceding fiscal
year, |
24 | | (July 1 through June 30) whether collected by the municipality |
25 | | or
disbursed by the Department as required by this Section. |
26 | | Within 10 days
after January 14, 1991, participating |
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1 | | municipalities shall notify the
Department in writing of their |
2 | | intent to participate. In addition, for the
initial |
3 | | distribution, participating municipalities shall certify to |
4 | | the
Department the amounts collected by the municipality for |
5 | | each month under
its home rule occupation and service |
6 | | occupation tax during the period July
1, 1989 through June 30, |
7 | | 1990. The allocation within 10 days after January
14, 1991, |
8 | | shall be in an amount equal to the monthly average of these
|
9 | | amounts, excluding the 2 months of highest receipts. The |
10 | | monthly average
for the period of July 1, 1990 through June 30, |
11 | | 1991 will be determined as
follows: the amounts collected by |
12 | | the municipality under its home rule
occupation and service |
13 | | occupation tax during the period of July 1, 1990
through |
14 | | September 30, 1990, plus amounts collected by the Department |
15 | | and
paid to such municipality through June 30, 1991, excluding |
16 | | the 2 months of
highest receipts. The monthly average for each |
17 | | subsequent period of July 1
through June 30 shall be an amount |
18 | | equal to the monthly distribution made
to each such |
19 | | municipality under the preceding paragraph during this period,
|
20 | | excluding the 2 months of highest receipts. The distribution |
21 | | made in
November 1991 and each year thereafter under this |
22 | | paragraph and the
preceding paragraph shall be reduced by the |
23 | | amount allocated and disbursed
under this paragraph in the |
24 | | preceding period of July 1 through June 30.
The Department |
25 | | shall prepare and certify to the Comptroller for
disbursement |
26 | | the allocations made in accordance with this paragraph.
|
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1 | | For the purpose of determining the local governmental unit |
2 | | whose tax
is applicable, a retail sale by a producer of coal or |
3 | | other mineral
mined in Illinois is a sale at retail at the |
4 | | place where the coal or
other mineral mined in Illinois is |
5 | | extracted from the earth. This
paragraph does not apply to coal |
6 | | or other mineral when it is delivered
or shipped by the seller |
7 | | to the purchaser at a point outside Illinois so
that the sale |
8 | | is exempt under the United States Constitution as a sale in
|
9 | | interstate or foreign commerce.
|
10 | | Nothing in this Section shall be construed to authorize a
|
11 | | municipality to impose a tax upon the privilege of engaging in |
12 | | any
business which under the Constitution of the United States |
13 | | may not be
made the subject of taxation by this State.
|
14 | | An ordinance or resolution imposing or discontinuing a tax |
15 | | hereunder or
effecting a change in the rate thereof shall be |
16 | | adopted and a certified
copy thereof filed with the Department |
17 | | on or before the first day of June,
whereupon the Department |
18 | | shall proceed to administer and enforce this
Section as of the |
19 | | first day of September next following the
adoption and filing. |
20 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
21 | | or discontinuing the tax hereunder or effecting a change in the
|
22 | | rate thereof shall be adopted and a certified copy thereof |
23 | | filed with the
Department on or before the first day of July, |
24 | | whereupon the Department
shall proceed to administer and |
25 | | enforce this Section as of the first day of
October next |
26 | | following such adoption and filing. Beginning January 1, 1993,
|
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1 | | an ordinance or resolution imposing or discontinuing the tax |
2 | | hereunder or
effecting a change in the rate thereof shall be |
3 | | adopted and a certified
copy thereof filed with the Department |
4 | | on or before the first day of
October, whereupon the Department |
5 | | shall proceed to administer and enforce
this Section as of the |
6 | | first day of January next following the
adoption and filing.
|
7 | | However, a municipality located in a county with a population |
8 | | in excess of
3,000,000 that elected to become a home rule unit |
9 | | at the general primary
election in
1994 may adopt an ordinance |
10 | | or resolution imposing the tax under this Section
and file a |
11 | | certified copy of the ordinance or resolution with the |
12 | | Department on
or before July 1, 1994. The Department shall then |
13 | | proceed to administer and
enforce this Section as of October 1, |
14 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
15 | | imposing or
discontinuing the tax hereunder or effecting a |
16 | | change in the rate thereof shall
either (i) be adopted and a |
17 | | certified copy thereof filed with the Department on
or
before |
18 | | the first day of April, whereupon the Department shall proceed |
19 | | to
administer and enforce this Section as of the first day of |
20 | | July next following
the adoption and filing; or (ii) be adopted |
21 | | and a certified copy thereof filed
with the Department on or |
22 | | before the first day of October, whereupon the
Department shall |
23 | | proceed to administer and enforce this Section as of the first
|
24 | | day of January next following the adoption and filing.
|
25 | | When certifying the amount of a monthly disbursement to a |
26 | | municipality
under this Section, the Department shall increase |
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1 | | or decrease the amount by
an amount necessary to offset any |
2 | | misallocation of previous disbursements.
The offset amount |
3 | | shall be the amount erroneously disbursed
within the previous 6 |
4 | | months from the time a misallocation is discovered.
|
5 | | Any unobligated balance remaining in the Municipal |
6 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
7 | | was abolished by Public Act
85-1135, and all receipts of |
8 | | municipal tax as a result of audits of
liability periods prior |
9 | | to January 1, 1990, shall be paid into the Local
Government Tax |
10 | | Fund for distribution as provided by this Section prior to
the |
11 | | enactment of Public Act 85-1135. All receipts of municipal tax |
12 | | as a
result of an assessment not arising from an audit, for |
13 | | liability periods
prior to January 1, 1990, shall be paid into |
14 | | the Local Government Tax Fund
for distribution before July 1, |
15 | | 1990, as provided by this Section prior to
the enactment of |
16 | | Public Act 85-1135; and on and after July 1,
1990, all such |
17 | | receipts shall be distributed as provided in Section
6z-18 of |
18 | | the State Finance Act.
|
19 | | As used in this Section, "municipal" and "municipality" |
20 | | means a city,
village or incorporated town, including an |
21 | | incorporated town that has
superseded a civil township.
|
22 | | This Section shall be known and may be cited as the Home |
23 | | Rule Municipal
Retailers' Occupation Tax Act.
|
24 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
25 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
|
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1 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' |
2 | | Occupation Tax Act. The corporate authorities of a non-home |
3 | | rule municipality may impose
a tax upon all persons engaged in |
4 | | the business of selling tangible
personal property, other than |
5 | | on an item of tangible personal property
which is titled and |
6 | | registered by an agency of this State's Government,
at retail |
7 | | in the municipality for expenditure on
public infrastructure or |
8 | | for property tax relief or both as defined in
Section 8-11-1.2 |
9 | | if approved by
referendum as provided in Section 8-11-1.1, of |
10 | | the gross receipts from such
sales made in the course of such |
11 | | business.
If the tax is approved by referendum on or after July |
12 | | 14, 2010 (the effective date of Public Act 96-1057), the |
13 | | corporate authorities of a non-home rule municipality may, |
14 | | until December 31, 2020, use the proceeds of the tax for |
15 | | expenditure on municipal operations, in addition to or in lieu |
16 | | of any expenditure on public infrastructure or for property tax |
17 | | relief. The tax imposed may not be more than 1% and may be |
18 | | imposed only in
1/4% increments. The tax may not be imposed on |
19 | | the sale of food for human
consumption that is
to be consumed |
20 | | off the premises where it is sold (other than alcoholic
|
21 | | beverages, soft drinks, and food that has been prepared for |
22 | | immediate
consumption) and prescription and nonprescription |
23 | | medicines, drugs, medical
appliances, and insulin, urine |
24 | | testing materials, syringes, and needles used by
diabetics. |
25 | | Beginning December 1, 2017, this tax is not imposed on sales of |
26 | | aviation fuel unless the tax revenue is expended for |
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1 | | airport-related purposes. If a municipality does not have an |
2 | | airport-related purpose to which it dedicates aviation fuel tax |
3 | | revenue, then aviation fuel is excluded from the tax. Each |
4 | | municipality must comply with the certification requirements |
5 | | for airport-related purposes under Section 8-11-22. For |
6 | | purposes of this Act, "airport-related purposes" has the |
7 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
8 | | This exclusion for aviation fuel only applies for so long as |
9 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
10 | | U.S.C. §47133 are binding on the municipality.
The tax imposed |
11 | | by a
municipality pursuant to this Section and all civil |
12 | | penalties that may be
assessed as an incident thereof shall be |
13 | | collected and enforced by the
State Department of Revenue. The |
14 | | certificate of registration which is
issued by the Department |
15 | | to a retailer under the Retailers' Occupation Tax
Act shall |
16 | | permit such retailer to engage in a business which is taxable
|
17 | | under any ordinance or resolution enacted pursuant to
this |
18 | | Section without registering separately with the Department |
19 | | under
such ordinance or resolution or under this Section. The |
20 | | Department
shall have full power to administer and enforce this |
21 | | Section; to collect
all taxes and penalties due hereunder; to |
22 | | dispose of taxes and penalties
so collected in the manner |
23 | | hereinafter provided, and to determine all
rights to credit |
24 | | memoranda, arising on account of the erroneous payment
of tax |
25 | | or penalty hereunder. In the administration of, and compliance
|
26 | | with, this Section, the Department and persons who are subject |
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1 | | to this
Section shall have the same rights, remedies, |
2 | | privileges, immunities,
powers and duties, and be subject to |
3 | | the same conditions, restrictions,
limitations, penalties and |
4 | | definitions of terms, and employ the same
modes of procedure, |
5 | | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, |
6 | | 2 through 2-65 (in respect to all provisions therein other than
|
7 | | the State rate of tax), 2c, 3 (except as to the disposition of |
8 | | taxes and
penalties collected , and except that the retailer's |
9 | | discount is not allowed for taxes paid on aviation fuel that |
10 | | are deposited into the Local Government Aviation Trust Fund ), |
11 | | 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, |
12 | | 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation |
13 | | Tax Act and Section 3-7 of the Uniform Penalty and Interest
Act |
14 | | as fully as if those provisions were set forth herein.
|
15 | | No municipality may impose a tax under this Section unless |
16 | | the municipality
also imposes a tax at the same rate under |
17 | | Section 8-11-1.4 of this Code.
|
18 | | Persons subject to any tax imposed pursuant to the |
19 | | authority granted
in this Section may reimburse themselves for |
20 | | their seller's tax
liability hereunder by separately stating |
21 | | such tax as an additional
charge, which charge may be stated in |
22 | | combination, in a single amount,
with State tax which sellers |
23 | | are required to collect under the Use Tax
Act, pursuant to such |
24 | | bracket schedules as the Department may prescribe.
|
25 | | Whenever the Department determines that a refund should be |
26 | | made under
this Section to a claimant instead of issuing a |
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1 | | credit memorandum, the
Department shall notify the State |
2 | | Comptroller, who shall cause the
order to be drawn for the |
3 | | amount specified, and to the person named,
in such notification |
4 | | from the Department. Such refund shall be paid by
the State |
5 | | Treasurer out of the non-home rule municipal retailers'
|
6 | | occupation tax fund.
|
7 | | Except as otherwise provided, the The Department shall |
8 | | forthwith pay over to the State Treasurer, ex
officio, as |
9 | | trustee, all taxes and penalties collected hereunder for |
10 | | deposit into the Non-Home Rule Municipal Retailers' Occupation |
11 | | Tax Fund. Taxes and penalties collected on aviation fuel sold |
12 | | on or after December 1, 2017, shall be immediately paid over by |
13 | | the Department to the State Treasurer, ex officio, as trustee, |
14 | | for deposit into the Local Government Aviation Trust Fund. The |
15 | | Department shall only pay moneys into the Local Government |
16 | | Aviation Trust Fund under this Act for so long as the revenue |
17 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
18 | | are binding on the municipality . |
19 | | As soon as possible after the first day of each month, |
20 | | beginning January 1, 2011, upon certification of the Department |
21 | | of Revenue, the Comptroller shall order transferred, and the |
22 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
23 | | local sales tax increment, as defined in the Innovation |
24 | | Development and Economy Act, collected under this Section |
25 | | during the second preceding calendar month for sales within a |
26 | | STAR bond district. |
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1 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
2 | | on or
before the 25th day of each calendar month, the |
3 | | Department shall
prepare and certify to the Comptroller the |
4 | | disbursement of stated sums
of money to named municipalities, |
5 | | the municipalities to be those from
which retailers have paid |
6 | | taxes or penalties hereunder to the Department
during the |
7 | | second preceding calendar month. The amount to be paid to each
|
8 | | municipality shall be the amount (not including credit |
9 | | memoranda and not including taxes and penalties collected on |
10 | | aviation fuel sold on or after December 1, 2017 ) collected
|
11 | | hereunder during the second preceding calendar month by the |
12 | | Department plus
an amount the Department determines is |
13 | | necessary to offset any amounts
which were erroneously paid to |
14 | | a different taxing body, and not including
an amount equal to |
15 | | the amount of refunds made during the second preceding
calendar |
16 | | month by the Department on behalf of such municipality, and not
|
17 | | including any amount which the Department determines is |
18 | | necessary to offset
any amounts which were payable to a |
19 | | different taxing body but were
erroneously paid to the |
20 | | municipality, and not including any amounts that are |
21 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
22 | | remainder, which the Department shall transfer into the Tax |
23 | | Compliance and Administration Fund. The Department, at the time |
24 | | of each monthly disbursement to the municipalities, shall |
25 | | prepare and certify to the State Comptroller the amount to be |
26 | | transferred into the Tax Compliance and Administration Fund |
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1 | | under this Section. Within 10 days after receipt, by the
|
2 | | Comptroller, of the disbursement certification to the |
3 | | municipalities and the Tax Compliance and Administration Fund
|
4 | | provided for in this Section to be given to the Comptroller by |
5 | | the
Department, the Comptroller shall cause the orders to be |
6 | | drawn for the
respective amounts in accordance with the |
7 | | directions contained in such
certification.
|
8 | | For the purpose of determining the local governmental unit |
9 | | whose tax
is applicable, a retail sale, by a producer of coal |
10 | | or other mineral
mined in Illinois, is a sale at retail at the |
11 | | place where the coal or
other mineral mined in Illinois is |
12 | | extracted from the earth. This
paragraph does not apply to coal |
13 | | or other mineral when it is delivered
or shipped by the seller |
14 | | to the purchaser at a point outside Illinois so
that the sale |
15 | | is exempt under the Federal Constitution as a sale in
|
16 | | interstate or foreign commerce.
|
17 | | Nothing in this Section shall be construed to authorize a
|
18 | | municipality to impose a tax upon the privilege of engaging in |
19 | | any
business which under the constitution of the United States |
20 | | may not be
made the subject of taxation by this State.
|
21 | | When certifying the amount of a monthly disbursement to a |
22 | | municipality
under this Section, the Department shall increase |
23 | | or decrease such amount
by an amount necessary to offset any |
24 | | misallocation of previous
disbursements. The offset amount |
25 | | shall be the amount erroneously disbursed
within the previous 6 |
26 | | months from the time a misallocation is discovered.
|
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1 | | The Department of Revenue shall implement this amendatory |
2 | | Act of the 91st
General Assembly so as to collect the tax on |
3 | | and after January 1, 2002.
|
4 | | As used in this Section, "municipal" and "municipality" |
5 | | means a city,
village or incorporated town, including an |
6 | | incorporated town which has
superseded a civil township.
|
7 | | This Section shall be known and may be cited as the |
8 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
|
9 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
10 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
|
11 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation |
12 | | Tax Act. The
corporate authorities of a non-home rule |
13 | | municipality may impose a
tax upon all persons engaged, in such |
14 | | municipality, in the business of
making sales of service for |
15 | | expenditure on
public infrastructure or for property tax relief |
16 | | or both as defined in
Section 8-11-1.2 if approved by
|
17 | | referendum as provided in Section 8-11-1.1, of the selling |
18 | | price of
all tangible personal property transferred by such |
19 | | servicemen either in
the form of tangible personal property or |
20 | | in the form of real estate as
an incident to a sale of service.
|
21 | | If the tax is approved by referendum on or after July 14, 2010 |
22 | | (the effective date of Public Act 96-1057), the corporate |
23 | | authorities of a non-home rule municipality may, until December |
24 | | 31, 2020, use the proceeds of the tax for expenditure on |
25 | | municipal operations, in addition to or in lieu of any |
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1 | | expenditure on public infrastructure or for property tax |
2 | | relief. The tax imposed may not be more than 1% and may be |
3 | | imposed only in
1/4% increments. The tax may not be imposed on |
4 | | the sale of food for human
consumption that is
to be consumed |
5 | | off the premises where it is sold (other than alcoholic
|
6 | | beverages, soft drinks, and food that has been prepared for |
7 | | immediate
consumption) and prescription and nonprescription |
8 | | medicines, drugs, medical
appliances, and insulin, urine |
9 | | testing materials, syringes, and needles used by
diabetics. |
10 | | Beginning December 1, 2017, this tax is not imposed on sales of |
11 | | aviation fuel unless the tax revenue is expended for |
12 | | airport-related purposes. If a municipality does not have an |
13 | | airport-related purpose to which it dedicates aviation fuel tax |
14 | | revenue, then aviation fuel is excluded from the tax. Each |
15 | | municipality must comply with the certification requirements |
16 | | for airport-related purposes under Section 8-11-22. For |
17 | | purposes of this Act, "airport-related purposes" has the |
18 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
19 | | This exclusion for aviation fuel only applies for so long as |
20 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
21 | | U.S.C. §47133 are binding on the municipality.
The tax imposed |
22 | | by a municipality
pursuant to this Section and all civil |
23 | | penalties that may be assessed as
an incident thereof shall be |
24 | | collected and enforced by the State
Department of Revenue. The |
25 | | certificate of registration which is issued
by the Department |
26 | | to a retailer under the Retailers' Occupation Tax
Act or under |
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1 | | the Service Occupation Tax Act shall permit
such registrant to |
2 | | engage in a business which is taxable under any
ordinance or |
3 | | resolution enacted pursuant to this Section without
|
4 | | registering separately with the Department under such |
5 | | ordinance or
resolution or under this Section. The Department |
6 | | shall have full power
to administer and enforce this Section; |
7 | | to collect all taxes and
penalties due hereunder; to dispose of |
8 | | taxes and penalties so collected
in the manner hereinafter |
9 | | provided, and to determine all rights to
credit memoranda |
10 | | arising on account of the erroneous payment of tax or
penalty |
11 | | hereunder. In the administration of, and compliance with, this
|
12 | | Section the Department and persons who are subject to this |
13 | | Section
shall have the same rights, remedies, privileges, |
14 | | immunities, powers and
duties, and be subject to the same |
15 | | conditions, restrictions, limitations,
penalties and |
16 | | definitions of terms, and employ the same modes of procedure,
|
17 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in |
18 | | respect to
all provisions therein other than the State rate of |
19 | | tax), 4 (except that
the reference to the State shall be to the |
20 | | taxing municipality), 5, 7, 8
(except that the jurisdiction to |
21 | | which the tax shall be a debt to the
extent indicated in that |
22 | | Section 8 shall be the taxing municipality), 9
(except as to |
23 | | the disposition of taxes and penalties collected, and except
|
24 | | that the returned merchandise credit for this municipal tax may |
25 | | not be
taken against any State tax , and except that the |
26 | | retailer's discount is not allowed for taxes paid on aviation |
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1 | | fuel that are deposited into the Local Government Aviation |
2 | | Trust Fund ), 10, 11, 12 (except the reference therein to
|
3 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except |
4 | | that any
reference to the State shall mean the taxing |
5 | | municipality), the first
paragraph of Section 15, 16, 17, 18, |
6 | | 19 and 20 of the Service Occupation
Tax Act and Section 3-7 of |
7 | | the Uniform Penalty and Interest Act, as fully
as if those |
8 | | provisions were set forth herein.
|
9 | | No municipality may impose a tax under this Section unless |
10 | | the municipality
also imposes a tax at the same rate under |
11 | | Section 8-11-1.3 of this Code.
|
12 | | Persons subject to any tax imposed pursuant to the |
13 | | authority granted
in this Section may reimburse themselves for |
14 | | their serviceman's tax
liability hereunder by separately |
15 | | stating such tax as an additional
charge, which charge may be |
16 | | stated in combination, in a single amount,
with State tax which |
17 | | servicemen are authorized to collect under the
Service Use Tax |
18 | | Act, pursuant to such bracket schedules as the
Department may |
19 | | prescribe.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under
this Section to a claimant instead of issuing credit |
22 | | memorandum, the
Department shall notify the State Comptroller, |
23 | | who shall cause the
order to be drawn for the amount specified, |
24 | | and to the person named,
in such notification from the |
25 | | Department. Such refund shall be paid by
the State Treasurer |
26 | | out of the municipal retailers' occupation tax fund.
|
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1 | | Except as otherwise provided in this paragraph, the The |
2 | | Department shall forthwith pay over to the State Treasurer,
ex |
3 | | officio, as trustee, all taxes and penalties collected |
4 | | hereunder for deposit into the municipal retailers' occupation |
5 | | tax fund. Taxes and penalties collected on aviation fuel sold |
6 | | on or after December 1, 2017, shall be immediately paid over by |
7 | | the Department to the State Treasurer, ex officio, as trustee, |
8 | | for deposit into the Local Government Aviation Trust Fund. The |
9 | | Department shall only pay moneys into the Local Government |
10 | | Aviation Trust Fund under this Act for so long as the revenue |
11 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
12 | | are binding on the municipality . |
13 | | As soon as possible after the first day of each month, |
14 | | beginning January 1, 2011, upon certification of the Department |
15 | | of Revenue, the Comptroller shall order transferred, and the |
16 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
17 | | local sales tax increment, as defined in the Innovation |
18 | | Development and Economy Act, collected under this Section |
19 | | during the second preceding calendar month for sales within a |
20 | | STAR bond district. |
21 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
22 | | on
or before the 25th day of each calendar month, the |
23 | | Department shall
prepare and certify to the Comptroller the |
24 | | disbursement of stated sums
of money to named municipalities, |
25 | | the municipalities to be those from
which suppliers and |
26 | | servicemen have paid taxes or penalties hereunder to
the |
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1 | | Department during the second preceding calendar month. The |
2 | | amount
to be paid to each municipality shall be the amount (not |
3 | | including credit
memoranda and not including taxes and |
4 | | penalties collected on aviation fuel sold on or after December |
5 | | 1, 2017 ) collected hereunder during the second preceding |
6 | | calendar
month by the Department, and not including an amount |
7 | | equal to the amount
of refunds made during the second preceding |
8 | | calendar month by the
Department on behalf of such |
9 | | municipality, and not including any amounts that are |
10 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
11 | | remainder, which the Department shall transfer into the Tax |
12 | | Compliance and Administration Fund. The Department, at the time |
13 | | of each monthly disbursement to the municipalities, shall |
14 | | prepare and certify to the State Comptroller the amount to be |
15 | | transferred into the Tax Compliance and Administration Fund |
16 | | under this Section. Within 10 days
after receipt, by the |
17 | | Comptroller, of the disbursement certification to
the |
18 | | municipalities, the General Revenue Fund, and the Tax |
19 | | Compliance and Administration Fund provided for in this
Section |
20 | | to be given to the Comptroller by the Department, the
|
21 | | Comptroller shall cause the orders to be drawn for the |
22 | | respective
amounts in accordance with the directions contained |
23 | | in such
certification.
|
24 | | The Department of Revenue shall implement this amendatory |
25 | | Act of the 91st
General Assembly so as to collect the tax on |
26 | | and after January 1, 2002.
|
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1 | | Nothing in this Section shall be construed to authorize a
|
2 | | municipality to impose a tax upon the privilege of engaging in |
3 | | any
business which under the constitution of the United States |
4 | | may not be
made the subject of taxation by this State.
|
5 | | As used in this Section, "municipal" or "municipality" |
6 | | means or refers to
a city, village or incorporated town, |
7 | | including an incorporated town which
has superseded a civil |
8 | | township.
|
9 | | This Section shall be known and may be cited as the |
10 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
|
11 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
12 | | (65 ILCS 5/8-11-1.6)
|
13 | | Sec. 8-11-1.6. Non-home rule municipal retailers |
14 | | occupation tax;
municipalities between 20,000 and 25,000. The
|
15 | | corporate
authorities of a non-home rule municipality with a |
16 | | population of more than
20,000 but less than 25,000 that has, |
17 | | prior to January 1, 1987, established a
Redevelopment Project |
18 | | Area that has been certified as a State Sales Tax
Boundary and |
19 | | has issued bonds or otherwise incurred indebtedness to pay for
|
20 | | costs in excess of $5,000,000, which is secured in part by a |
21 | | tax increment
allocation fund, in accordance with the |
22 | | provisions of Division 11-74.4 of this
Code may, by passage of |
23 | | an ordinance, impose a tax upon all persons engaged in
the |
24 | | business of selling tangible personal property, other than on |
25 | | an item of
tangible personal property that is titled and |
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1 | | registered by an agency of this
State's Government, at retail |
2 | | in the municipality. This tax may not be
imposed on the sales |
3 | | of food for human consumption that is to be consumed off
the |
4 | | premises where it is sold (other than alcoholic beverages, soft |
5 | | drinks, and
food that has been prepared for immediate |
6 | | consumption) and prescription and
nonprescription medicines, |
7 | | drugs, medical appliances and insulin, urine testing
|
8 | | materials, syringes, and needles used by diabetics. Beginning |
9 | | December 1, 2017, this tax is not imposed on sales of aviation |
10 | | fuel unless the tax revenue is expended for airport-related |
11 | | purposes. If a municipality does not have an airport-related |
12 | | purpose to which it dedicates aviation fuel tax revenue, then |
13 | | aviation fuel is excluded from the tax. Each municipality must |
14 | | comply with the certification requirements for airport-related |
15 | | purposes under Section 8-11-22. For purposes of this Act, |
16 | | "airport-related purposes" has the meaning ascribed in Section |
17 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
18 | | fuel only applies for so long as the revenue use requirements |
19 | | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
20 | | municipality.
If imposed, the tax shall
only be imposed in .25% |
21 | | increments of the gross receipts from such sales made
in the |
22 | | course of business. Any tax imposed by a municipality under |
23 | | this Section
and all civil penalties that may be assessed as an |
24 | | incident thereof shall be
collected and enforced by the State |
25 | | Department of Revenue. An ordinance
imposing a tax hereunder or |
26 | | effecting a change in the rate
thereof shall be adopted and a |
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1 | | certified copy thereof filed with the Department
on or before |
2 | | the first day of October, whereupon the Department shall |
3 | | proceed
to administer and enforce this Section as of the first |
4 | | day of January next
following such adoption and filing. The |
5 | | certificate of registration that is
issued by the Department to |
6 | | a retailer under the Retailers' Occupation Tax Act
shall permit |
7 | | the retailer to engage in a business that is taxable under any
|
8 | | ordinance or resolution enacted under this Section without |
9 | | registering
separately with the Department under the ordinance |
10 | | or resolution or under this
Section. The Department shall have |
11 | | full power to administer and enforce this
Section, to collect |
12 | | all taxes and penalties due hereunder, to dispose of taxes
and |
13 | | penalties so collected in the manner hereinafter provided, and |
14 | | to determine
all rights to credit memoranda, arising on account |
15 | | of the erroneous payment of
tax or penalty hereunder. In the |
16 | | administration of, and compliance with
this Section, the |
17 | | Department and persons who are subject to this Section shall
|
18 | | have the same rights, remedies, privileges, immunities, |
19 | | powers, and duties, and
be subject to the same conditions, |
20 | | restrictions, limitations, penalties, and
definitions of |
21 | | terms, and employ the same modes of procedure, as are |
22 | | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 |
23 | | through 2-65 (in respect to all
provisions therein other than |
24 | | the State rate of tax), 2c, 3 (except as to the
disposition of |
25 | | taxes and penalties collected , and except that the retailer's |
26 | | discount is not allowed for taxes paid on aviation fuel that |
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1 | | are deposited into the Local Government Aviation Trust Fund ), |
2 | | 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, |
3 | | 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation |
4 | | Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act |
5 | | as fully as if those provisions were set forth herein.
|
6 | | A tax may not be imposed by a municipality under this |
7 | | Section unless the
municipality also imposes a tax at the same |
8 | | rate under Section 8-11-1.7 of this
Act.
|
9 | | Persons subject to any tax imposed under the authority |
10 | | granted in this
Section , may reimburse themselves for their |
11 | | seller's tax liability hereunder by
separately stating the tax |
12 | | as an additional charge, which charge may be stated
in |
13 | | combination, in a single amount, with State tax which sellers |
14 | | are required
to collect under the Use Tax Act, pursuant to such |
15 | | bracket schedules as the
Department may prescribe.
|
16 | | Whenever the Department determines that a refund should be |
17 | | made under this
Section to a claimant, instead of issuing a |
18 | | credit memorandum, the Department
shall notify the State |
19 | | Comptroller, who shall cause the order to be drawn for
the |
20 | | amount specified, and to the person named in the notification |
21 | | from the
Department. The refund shall be paid by the State |
22 | | Treasurer out of the
Non-Home Rule Municipal Retailers' |
23 | | Occupation Tax Fund, which is hereby
created.
|
24 | | Except as otherwise provided in this paragraph, the The |
25 | | Department shall forthwith pay over to the State Treasurer, ex |
26 | | officio,
as trustee, all taxes and penalties collected |
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1 | | hereunder for deposit into the Non-Home Rule Municipal |
2 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
3 | | on aviation fuel sold on or after December 1, 2017, shall be |
4 | | immediately paid over by the Department to the State Treasurer, |
5 | | ex officio, as trustee, for deposit into the Local Government |
6 | | Aviation Trust Fund. The Department shall only pay moneys into |
7 | | the Local Government Aviation Trust Fund under this Act for so |
8 | | long as the revenue use requirements of 49 U.S.C. §47107(b) and |
9 | | 49 U.S.C. §47133 are binding on the municipality . |
10 | | As soon as possible after the first day of each month, |
11 | | beginning January 1, 2011, upon certification of the Department |
12 | | of Revenue, the Comptroller shall order transferred, and the |
13 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
14 | | local sales tax increment, as defined in the Innovation |
15 | | Development and Economy Act, collected under this Section |
16 | | during the second preceding calendar month for sales within a |
17 | | STAR bond district. |
18 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
19 | | on or before the 25th
day of each calendar month, the |
20 | | Department shall prepare and certify to the
Comptroller the |
21 | | disbursement of stated sums of money to named municipalities,
|
22 | | the municipalities to be those from which retailers have paid |
23 | | taxes or
penalties hereunder to the Department during the |
24 | | second preceding calendar
month. The amount to be paid to each |
25 | | municipality shall be the amount (not
including credit |
26 | | memoranda and not including taxes and penalties collected on |
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1 | | aviation fuel sold on or after December 1, 2017 ) collected |
2 | | hereunder during the second preceding
calendar month by the |
3 | | Department plus an amount the Department determines is
|
4 | | necessary to offset any amounts that were erroneously paid to a |
5 | | different
taxing body, and not including an amount equal to the |
6 | | amount of refunds made
during the second preceding calendar |
7 | | month by the Department on behalf of the
municipality, and not |
8 | | including any amount that the Department determines is
|
9 | | necessary to offset any amounts that were payable to a |
10 | | different taxing body
but were erroneously paid to the |
11 | | municipality, and not including any amounts that are |
12 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
13 | | remainder, which the Department shall transfer into the Tax |
14 | | Compliance and Administration Fund. The Department, at the time |
15 | | of each monthly disbursement to the municipalities, shall |
16 | | prepare and certify to the State Comptroller the amount to be |
17 | | transferred into the Tax Compliance and Administration Fund |
18 | | under this Section. Within 10 days after receipt
by the |
19 | | Comptroller of the disbursement certification to the |
20 | | municipalities
and the Tax Compliance and Administration Fund |
21 | | provided for in this Section to be given to the Comptroller by |
22 | | the Department,
the Comptroller shall cause the orders to be |
23 | | drawn for the respective amounts
in accordance with the |
24 | | directions contained in the certification.
|
25 | | For the purpose of determining the local governmental unit |
26 | | whose tax is
applicable, a retail sale by a producer of coal or |
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1 | | other mineral mined in
Illinois is a sale at retail at the |
2 | | place where the coal or other mineral
mined in Illinois is |
3 | | extracted from the earth. This paragraph does not apply
to coal |
4 | | or other mineral when it is delivered or shipped by the seller |
5 | | to the
purchaser at a point outside Illinois so that the sale |
6 | | is exempt under the
federal Constitution as a sale in |
7 | | interstate or foreign commerce.
|
8 | | Nothing in this Section shall be construed to authorize a |
9 | | municipality to
impose a tax upon the privilege of engaging in |
10 | | any business which under the
constitution of the United States |
11 | | may not be made the subject of taxation by
this State.
|
12 | | When certifying the amount of a monthly disbursement to a |
13 | | municipality under
this Section, the Department shall increase |
14 | | or decrease the amount by an
amount necessary to offset any |
15 | | misallocation of previous disbursements. The
offset amount |
16 | | shall be the amount erroneously disbursed within the previous 6
|
17 | | months from the time a misallocation is discovered.
|
18 | | As used in this Section, "municipal" and "municipality" |
19 | | means a city,
village, or incorporated town, including an |
20 | | incorporated town that has
superseded a civil township.
|
21 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
22 | | 100-23, eff. 7-6-17; revised 10-3-17.)
|
23 | | (65 ILCS 5/8-11-1.7)
|
24 | | Sec. 8-11-1.7. Non-home rule municipal service occupation |
25 | | tax;
municipalities between 20,000 and 25,000. The corporate |
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1 | | authorities of a
non-home rule municipality
with a population |
2 | | of more than 20,000 but less than 25,000 as determined by the
|
3 | | last preceding decennial census that has, prior to January 1, |
4 | | 1987, established
a Redevelopment Project Area that has been |
5 | | certified as a State Sales Tax
Boundary and has issued bonds or |
6 | | otherwise incurred indebtedness to pay for
costs in excess of |
7 | | $5,000,000, which is secured in part by a tax increment
|
8 | | allocation fund, in accordance with the provisions of Division |
9 | | 11-74.4 of this
Code may, by passage of an ordinance, impose a |
10 | | tax upon all persons engaged in
the municipality in the |
11 | | business of making sales of service. If imposed, the
tax shall |
12 | | only be imposed in .25% increments of the selling price of all
|
13 | | tangible personal property transferred by such servicemen |
14 | | either in the form of
tangible personal property or in the form |
15 | | of real estate as an incident to a
sale of service.
This tax |
16 | | may not be imposed on the sales of food for human consumption |
17 | | that
is to be consumed off the premises where it is sold (other |
18 | | than alcoholic
beverages, soft drinks, and food that has been |
19 | | prepared for immediate
consumption) and prescription and |
20 | | nonprescription medicines, drugs, medical
appliances and |
21 | | insulin, urine testing materials, syringes, and needles used by
|
22 | | diabetics. Beginning December 1, 2017, this tax is not imposed |
23 | | on sales of aviation fuel unless the tax revenue is expended |
24 | | for airport-related purposes. If a municipality does not have |
25 | | an airport-related purpose to which it dedicates aviation fuel |
26 | | tax revenue, then aviation fuel is excluded from the tax. Each |
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1 | | municipality must comply with the certification requirements |
2 | | for airport-related purposes under Section 8-11-22. For |
3 | | purposes of this Act, "airport-related purposes" has the |
4 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
5 | | This exclusion for aviation fuel only applies for so long as |
6 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
7 | | U.S.C. §47133 are binding on the municipality.
The tax imposed |
8 | | by a municipality under this Section Sec. and all
civil |
9 | | penalties that may be assessed as an incident thereof shall be |
10 | | collected
and enforced by the State Department of Revenue. An |
11 | | ordinance
imposing a tax hereunder or effecting a change in the |
12 | | rate
thereof shall be adopted and a certified copy thereof |
13 | | filed with the Department
on or before the first day of |
14 | | October, whereupon the Department shall proceed
to administer |
15 | | and enforce this Section as of the first day of January next
|
16 | | following such adoption and filing. The certificate of
|
17 | | registration that is issued by the Department to a retailer
|
18 | | under the Retailers' Occupation Tax Act or under the Service |
19 | | Occupation Tax Act
shall permit the registrant to engage in a |
20 | | business that is taxable under any
ordinance or resolution |
21 | | enacted under this Section without registering
separately with |
22 | | the Department under the ordinance or resolution or under this
|
23 | | Section. The Department shall have full power to administer and |
24 | | enforce this
Section, to collect all taxes and penalties due |
25 | | hereunder, to dispose of taxes
and penalties so collected in a |
26 | | manner hereinafter provided, and to determine
all rights to |
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1 | | credit memoranda arising on account of the erroneous payment of
|
2 | | tax or penalty hereunder. In the administration of and |
3 | | compliance with this
Section, the Department and persons who |
4 | | are subject to this Section shall have
the same rights, |
5 | | remedies, privileges, immunities, powers, and duties, and be
|
6 | | subject to the same conditions, restrictions, limitations, |
7 | | penalties and
definitions of terms, and employ the same modes |
8 | | of procedure, as are prescribed
in Sections 1a-1, 2, 2a, 3 |
9 | | through 3-50 (in respect to all provisions therein
other than |
10 | | the State rate of tax), 4 (except that the reference to the |
11 | | State
shall be to the taxing municipality), 5, 7, 8 (except |
12 | | that the jurisdiction to
which the tax shall be a debt to the |
13 | | extent indicated in that Section 8 shall
be the taxing |
14 | | municipality), 9 (except as to the disposition of taxes and
|
15 | | penalties collected, and except that the returned merchandise |
16 | | credit for this
municipal tax may not be taken against any |
17 | | State tax , and except that the retailer's discount is not |
18 | | allowed for taxes paid on aviation fuel that are deposited into |
19 | | the Local Government Aviation Trust Fund ), 10, 11, 12, (except |
20 | | the
reference therein to Section 2b of the Retailers' |
21 | | Occupation Tax Act), 13
(except that any reference to the State |
22 | | shall mean the taxing municipality),
the first paragraph of |
23 | | Sections 15, 16, 17, 18, 19, and 20 of the Service
Occupation |
24 | | Tax Act and Section 3-7 of the Uniform Penalty and Interest |
25 | | Act, as
fully as if those provisions were set forth herein.
|
26 | | A tax may not be imposed by a municipality under this |
|
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1 | | Section unless the
municipality also imposes a tax at the same |
2 | | rate under Section 8-11-1.6 of this
Act.
|
3 | | Person subject to any tax imposed under the authority |
4 | | granted in this Section
may reimburse themselves for their |
5 | | servicemen's tax liability hereunder by
separately stating the |
6 | | tax as an additional charge, which charge may be stated
in |
7 | | combination, in a single amount, with State tax that servicemen |
8 | | are
authorized to collect under the Service Use Tax Act, under |
9 | | such bracket
schedules as the Department may prescribe.
|
10 | | Whenever the Department determines that a refund should be |
11 | | made under this
Section to a claimant instead of issuing credit |
12 | | memorandum, the Department
shall notify the State Comptroller, |
13 | | who shall cause the order to be drawn for
the amount specified, |
14 | | and to the person named, in such notification from the
|
15 | | Department. The refund shall be paid by the State Treasurer out |
16 | | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
|
17 | | Except as otherwise provided in this paragraph, the The |
18 | | Department shall forthwith pay over to the State Treasurer, ex |
19 | | officio,
as trustee, all taxes and penalties collected |
20 | | hereunder for deposit into the Non-Home Rule Municipal |
21 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
22 | | on aviation fuel sold on or after December 1, 2017, shall be |
23 | | immediately paid over by the Department to the State Treasurer, |
24 | | ex officio, as trustee, for deposit into the Local Government |
25 | | Aviation Trust Fund. The Department shall only pay moneys into |
26 | | the Local Government Aviation Trust Fund under this Act for so |
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|
1 | | long as the revenue use requirements of 49 U.S.C. §47107(b) and |
2 | | 49 U.S.C. §47133 are binding on the municipality . |
3 | | As soon as possible after the first day of each month, |
4 | | beginning January 1, 2011, upon certification of the Department |
5 | | of Revenue, the Comptroller shall order transferred, and the |
6 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
7 | | local sales tax increment, as defined in the Innovation |
8 | | Development and Economy Act, collected under this Section |
9 | | during the second preceding calendar month for sales within a |
10 | | STAR bond district. |
11 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
12 | | on or before the 25th
day of each calendar month, the |
13 | | Department shall prepare and certify to the
Comptroller the |
14 | | disbursement of stated sums of money to named municipalities,
|
15 | | the municipalities to be those from which suppliers and |
16 | | servicemen have paid
taxes or penalties hereunder to the |
17 | | Department during the second preceding
calendar month. The |
18 | | amount to be paid to each municipality shall be the amount
(not |
19 | | including credit memoranda and not including taxes and |
20 | | penalties collected on aviation fuel sold on or after December |
21 | | 1, 2017 ) collected hereunder during the second
preceding |
22 | | calendar month by the Department, and not including an amount |
23 | | equal
to the amount of refunds made during the second preceding |
24 | | calendar month by the
Department on behalf of such |
25 | | municipality, and not including any amounts that are |
26 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
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1 | | remainder, which the Department shall transfer into the Tax |
2 | | Compliance and Administration Fund. The Department, at the time |
3 | | of each monthly disbursement to the municipalities, shall |
4 | | prepare and certify to the State Comptroller the amount to be |
5 | | transferred into the Tax Compliance and Administration Fund |
6 | | under this Section. Within 10 days after receipt by the
|
7 | | Comptroller of the disbursement certification to the |
8 | | municipalities, the Tax Compliance and Administration Fund, |
9 | | and the
General Revenue Fund, provided for in this Section to |
10 | | be given to the
Comptroller by the Department, the Comptroller |
11 | | shall cause the orders to be
drawn for the respective amounts |
12 | | in accordance with the directions contained in
the |
13 | | certification.
|
14 | | When certifying the amount of a monthly disbursement to a |
15 | | municipality
under this Section, the Department shall increase |
16 | | or decrease the amount by an
amount necessary to offset any |
17 | | misallocation of previous disbursements. The
offset amount |
18 | | shall be the amount erroneously disbursed within the previous 6
|
19 | | months from the time a misallocation is discovered.
|
20 | | Nothing in this Section shall be construed to authorize a |
21 | | municipality to
impose a tax upon the privilege of engaging in |
22 | | any business which under the
constitution of the United States |
23 | | may not be made the subject of taxation by
this State.
|
24 | | (Source: P.A. 100-23, eff. 7-6-17; revised 10-3-17.)
|
25 | | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
|
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1 | | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax |
2 | | Act. The
corporate authorities of a home rule municipality may
|
3 | | impose a tax upon all persons engaged, in such municipality, in |
4 | | the
business of making sales of service at the same rate of tax |
5 | | imposed
pursuant to Section 8-11-1, of the selling price of all |
6 | | tangible personal
property transferred by such servicemen |
7 | | either in the form of tangible
personal property or in the form |
8 | | of real estate as an incident to a sale of
service. If imposed, |
9 | | such tax shall only be imposed in 1/4% increments. On
and after |
10 | | September 1, 1991, this additional tax may not be imposed on |
11 | | the
sales of food for human consumption which is to be consumed |
12 | | off the
premises where it is sold (other than alcoholic |
13 | | beverages, soft
drinks and food which has been prepared for |
14 | | immediate consumption) and
prescription and nonprescription |
15 | | medicines, drugs, medical appliances and
insulin, urine |
16 | | testing materials, syringes and needles used by diabetics. |
17 | | Beginning December 1, 2017, this tax may not be imposed on |
18 | | sales of aviation fuel unless the tax revenue is expended for |
19 | | airport-related purposes. If a municipality does not have an |
20 | | airport-related purpose to which it dedicates aviation fuel tax |
21 | | revenue, then aviation fuel shall be excluded from tax. Each |
22 | | municipality must comply with the certification requirements |
23 | | for airport-related purposes under Section 8-11-22. For |
24 | | purposes of this Act, "airport-related purposes" has the |
25 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
26 | | This exception for aviation fuel only applies for so long as |
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1 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
2 | | U.S.C. §47133 are binding on the State. The changes made to |
3 | | this Section by this amendatory Act of the 100th General |
4 | | Assembly are a denial and limitation of home rule powers and |
5 | | functions under subsection (g) of Section 6 of Article VII of |
6 | | the Illinois Constitution.
The tax imposed by a home rule |
7 | | municipality
pursuant to this Section and all civil penalties |
8 | | that may be assessed as
an incident thereof shall be collected |
9 | | and enforced by the State
Department of Revenue. The |
10 | | certificate of registration which is issued
by the Department |
11 | | to a retailer under the Retailers' Occupation Tax
Act or under |
12 | | the Service Occupation Tax Act shall permit
such registrant to |
13 | | engage in a business which is taxable under any
ordinance or |
14 | | resolution enacted pursuant to this Section without
|
15 | | registering separately with the Department under such |
16 | | ordinance or
resolution or under this Section. The Department |
17 | | shall have full power
to administer and enforce this Section; |
18 | | to collect all taxes and
penalties due hereunder; to dispose of |
19 | | taxes and penalties so collected
in the manner hereinafter |
20 | | provided, and to determine all rights to
credit memoranda |
21 | | arising on account of the erroneous payment of tax or
penalty |
22 | | hereunder. In the administration of, and compliance with, this
|
23 | | Section the Department and persons who are subject to this |
24 | | Section
shall have the same rights, remedies, privileges, |
25 | | immunities, powers and
duties, and be subject to the same |
26 | | conditions, restrictions,
limitations, penalties and |
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1 | | definitions of terms, and employ the same
modes of procedure, |
2 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in |
3 | | respect to all provisions therein other than the State rate of
|
4 | | tax), 4 (except that the reference to the State shall be to the |
5 | | taxing
municipality), 5, 7, 8 (except that the jurisdiction to |
6 | | which the tax shall
be a debt to the extent indicated in that |
7 | | Section 8 shall be the taxing
municipality), 9 (except as to |
8 | | the disposition of taxes and penalties
collected, and except |
9 | | that the returned merchandise credit for this
municipal tax may |
10 | | not be taken against any State tax), 10, 11, 12
(except the |
11 | | reference therein to Section 2b of the Retailers' Occupation
|
12 | | Tax Act), 13 (except that any reference to the State shall mean |
13 | | the
taxing municipality), the first paragraph of Section 15, |
14 | | 16, 17
(except that credit memoranda issued hereunder may not |
15 | | be used to
discharge any State tax liability), 18, 19 and 20 of |
16 | | the Service
Occupation Tax Act and Section 3-7 of the Uniform |
17 | | Penalty and Interest Act,
as fully as if those provisions were |
18 | | set forth herein.
|
19 | | No tax may be imposed by a home rule municipality pursuant |
20 | | to this
Section unless such municipality also imposes a tax at |
21 | | the same rate
pursuant to Section 8-11-1 of this Act.
|
22 | | Persons subject to any tax imposed pursuant to the |
23 | | authority granted
in this Section may reimburse themselves for |
24 | | their serviceman's tax
liability hereunder by separately |
25 | | stating such tax as an additional
charge, which charge may be |
26 | | stated in combination, in a single amount,
with State tax which |
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1 | | servicemen are authorized to collect under the
Service Use Tax |
2 | | Act, pursuant to such bracket schedules as the
Department may |
3 | | prescribe.
|
4 | | Whenever the Department determines that a refund should be |
5 | | made under
this Section to a claimant instead of issuing credit |
6 | | memorandum, the
Department shall notify the State Comptroller, |
7 | | who shall cause the
order to be drawn for the amount specified, |
8 | | and to the person named,
in such notification from the |
9 | | Department. Such refund shall be paid by
the State Treasurer |
10 | | out of the home rule municipal retailers' occupation
tax fund.
|
11 | | Except as otherwise provided in this paragraph, the The |
12 | | Department shall forthwith pay over to the State Treasurer,
|
13 | | ex-officio, as trustee, all taxes and penalties collected |
14 | | hereunder for deposit into the Home Rule Municipal Retailers' |
15 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
16 | | fuel sold on or after December 1, 2017, shall be immediately |
17 | | paid over by the Department to the State Treasurer, ex officio, |
18 | | as trustee, for deposit into the Local Government Aviation |
19 | | Trust Fund. The Department shall only pay moneys into the State |
20 | | Aviation Program Fund under this Act for so long as the revenue |
21 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
22 | | are binding on the municipality . |
23 | | As soon as possible after the first day of each month, |
24 | | beginning January 1, 2011, upon certification of the Department |
25 | | of Revenue, the Comptroller shall order transferred, and the |
26 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
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1 | | local sales tax increment, as defined in the Innovation |
2 | | Development and Economy Act, collected under this Section |
3 | | during the second preceding calendar month for sales within a |
4 | | STAR bond district. |
5 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
6 | | on
or before the 25th day of each calendar month, the |
7 | | Department shall
prepare and certify to the Comptroller the |
8 | | disbursement of stated sums
of money to named municipalities, |
9 | | the municipalities to be those from
which suppliers and |
10 | | servicemen have paid taxes or penalties hereunder to
the |
11 | | Department during the second preceding calendar month. The |
12 | | amount
to be paid to each municipality shall be the amount (not |
13 | | including credit
memoranda and not including taxes and |
14 | | penalties collected on aviation fuel sold on or after December |
15 | | 1, 2017 ) collected hereunder during the second preceding |
16 | | calendar
month by the Department, and not including an amount |
17 | | equal to the amount
of refunds made during the second preceding |
18 | | calendar month by the
Department on behalf of such |
19 | | municipality, and not including any amounts that are |
20 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
21 | | remainder, which the Department shall transfer into the Tax |
22 | | Compliance and Administration Fund. The Department, at the time |
23 | | of each monthly disbursement to the municipalities, shall |
24 | | prepare and certify to the State Comptroller the amount to be |
25 | | transferred into the Tax Compliance and Administration Fund |
26 | | under this Section. Within 10 days after receipt, by
the |
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1 | | Comptroller, of the disbursement certification to the |
2 | | municipalities and the Tax Compliance and Administration Fund
|
3 | | provided for in this Section to be given to the Comptroller by |
4 | | the
Department, the Comptroller shall cause the orders to be |
5 | | drawn for the
respective amounts in accordance with the |
6 | | directions contained in such
certification.
|
7 | | In addition to the disbursement required by the preceding |
8 | | paragraph and
in order to mitigate delays caused by |
9 | | distribution procedures, an
allocation shall, if requested, be |
10 | | made within 10 days after January 14, 1991,
and in November of |
11 | | 1991 and each year thereafter, to each municipality that
|
12 | | received more than $500,000 during the preceding fiscal year, |
13 | | (July 1 through
June 30) whether collected by the municipality |
14 | | or disbursed by the Department
as required by this Section. |
15 | | Within 10 days after January 14, 1991,
participating |
16 | | municipalities shall notify the Department in writing of their
|
17 | | intent to participate. In addition, for the initial |
18 | | distribution,
participating municipalities shall certify to |
19 | | the Department the amounts
collected by the municipality for |
20 | | each month under its home rule occupation and
service |
21 | | occupation tax during the period July 1, 1989 through June 30, |
22 | | 1990.
The allocation within 10 days after January 14, 1991,
|
23 | | shall be in an amount equal to the monthly average of these |
24 | | amounts,
excluding the 2 months of highest receipts. Monthly |
25 | | average for the period
of July 1, 1990 through June 30, 1991 |
26 | | will be determined as follows: the
amounts collected by the |
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1 | | municipality under its home rule occupation and
service |
2 | | occupation tax during the period of July 1, 1990 through |
3 | | September 30,
1990, plus amounts collected by the Department |
4 | | and paid to such
municipality through June 30, 1991, excluding |
5 | | the 2 months of highest
receipts. The monthly average for each |
6 | | subsequent period of July 1 through
June 30 shall be an amount |
7 | | equal to the monthly distribution made to each
such |
8 | | municipality under the preceding paragraph during this period,
|
9 | | excluding the 2 months of highest receipts. The distribution |
10 | | made in
November 1991 and each year thereafter under this |
11 | | paragraph and the
preceding paragraph shall be reduced by the |
12 | | amount allocated and disbursed
under this paragraph in the |
13 | | preceding period of July 1 through June 30.
The Department |
14 | | shall prepare and certify to the Comptroller for
disbursement |
15 | | the allocations made in accordance with this paragraph.
|
16 | | Nothing in this Section shall be construed to authorize a
|
17 | | municipality to impose a tax upon the privilege of engaging in |
18 | | any
business which under the constitution of the United States |
19 | | may not be
made the subject of taxation by this State.
|
20 | | An ordinance or resolution imposing or discontinuing a tax |
21 | | hereunder or
effecting a change in the rate thereof shall be |
22 | | adopted and a certified
copy thereof filed with the Department |
23 | | on or before the first day of June,
whereupon the Department |
24 | | shall proceed to administer and enforce this
Section as of the |
25 | | first day of September next following such adoption and
filing. |
26 | | Beginning January 1, 1992, an ordinance or resolution imposing |
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1 | | or
discontinuing the tax hereunder or effecting a change in the |
2 | | rate thereof
shall be adopted and a certified copy thereof |
3 | | filed with the Department on
or before the first day of July, |
4 | | whereupon the Department shall proceed to
administer and |
5 | | enforce this Section as of the first day of October next
|
6 | | following such adoption and filing. Beginning January 1, 1993, |
7 | | an ordinance
or resolution imposing or discontinuing the tax |
8 | | hereunder or effecting a
change in the rate thereof shall be |
9 | | adopted and a certified copy thereof
filed with the Department |
10 | | on or before the first day of October, whereupon
the Department |
11 | | shall proceed to administer and enforce this Section as of
the |
12 | | first day of January next following such adoption and filing.
|
13 | | However, a municipality located in a county with a population |
14 | | in excess of
3,000,000 that elected to become a home rule unit |
15 | | at the general primary
election in 1994 may adopt an ordinance |
16 | | or resolution imposing the tax under
this Section and file a |
17 | | certified copy of the ordinance or resolution with the
|
18 | | Department on or before July 1, 1994. The Department shall then |
19 | | proceed to
administer and enforce this Section as of October 1, |
20 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
21 | | imposing or
discontinuing the tax hereunder or effecting a |
22 | | change in the rate thereof shall
either (i) be adopted and a |
23 | | certified copy thereof filed with the Department on
or
before |
24 | | the first day of April, whereupon the Department shall proceed |
25 | | to
administer and enforce this Section as of the first day of |
26 | | July next following
the adoption and filing; or (ii) be adopted |
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1 | | and a certified copy thereof filed
with the Department on or |
2 | | before the first day of October, whereupon the
Department shall |
3 | | proceed to administer and enforce this Section as of the first
|
4 | | day of January next following the adoption and filing.
|
5 | | Any unobligated balance remaining in the Municipal |
6 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
7 | | was abolished by Public Act
85-1135, and all receipts of |
8 | | municipal tax as a result of audits of
liability periods prior |
9 | | to January 1, 1990, shall be paid into the Local
Government Tax |
10 | | Fund, for distribution as provided by this Section prior to
the |
11 | | enactment of Public Act 85-1135. All receipts of municipal tax |
12 | | as a
result of an assessment not arising from an audit, for |
13 | | liability periods
prior to January 1, 1990, shall be paid into |
14 | | the Local Government Tax Fund
for distribution before July 1, |
15 | | 1990, as provided by this Section prior to
the enactment of |
16 | | Public Act 85-1135, and on and after July 1, 1990, all
such |
17 | | receipts shall be distributed as provided in Section 6z-18 of |
18 | | the
State Finance Act.
|
19 | | As used in this Section, "municipal" and "municipality" |
20 | | means a city,
village or incorporated town, including an |
21 | | incorporated town which has
superseded a civil township.
|
22 | | This Section shall be known and may be cited as the Home |
23 | | Rule Municipal
Service Occupation Tax Act.
|
24 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
25 | | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
|
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1 | | Sec. 8-11-6a. Home rule municipalities; preemption of |
2 | | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, |
3 | | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September |
4 | | 1, 1990, no home rule municipality has the
authority to impose, |
5 | | pursuant to its home rule authority, a retailer's
occupation |
6 | | tax, service occupation tax, use tax, sales tax or other
tax on |
7 | | the use, sale or purchase of tangible personal property
based |
8 | | on the gross receipts from such sales or the selling or |
9 | | purchase
price of said tangible personal property. |
10 | | Notwithstanding the foregoing,
this Section does not preempt |
11 | | any home rule imposed tax such as the
following: (1) a tax on |
12 | | alcoholic beverages, whether based on gross receipts,
volume |
13 | | sold or any other measurement; (2) a tax based on the number of |
14 | | units
of cigarettes or tobacco products (provided, however, |
15 | | that a home rule
municipality that has not imposed a tax based |
16 | | on the number of units of
cigarettes or tobacco products before |
17 | | July 1, 1993, shall not impose such a tax
after that date); (3) |
18 | | a tax, however measured, based on
the use of a hotel or motel |
19 | | room or similar facility; (4) a tax, however
measured, on the |
20 | | sale or transfer of real property; (5) a tax, however
measured, |
21 | | on lease receipts; (6) a tax on food prepared for immediate
|
22 | | consumption and on alcoholic beverages sold by a business which |
23 | | provides
for on premise consumption of said food or alcoholic |
24 | | beverages; or (7)
other taxes not based on the selling or |
25 | | purchase price or gross receipts
from the use, sale or purchase |
26 | | of tangible personal property. This Section does not preempt a |
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1 | | home rule municipality with a population of more than 2,000,000 |
2 | | from imposing a tax, however measured, on the use, for |
3 | | consideration, of a parking lot, garage, or other parking |
4 | | facility. This Section
is not intended to affect any existing |
5 | | tax on food and beverages prepared
for immediate consumption on |
6 | | the premises where the sale occurs, or any
existing tax on |
7 | | alcoholic beverages, or any existing tax imposed on the
charge |
8 | | for renting a hotel or motel room, which was in effect January |
9 | | 15,
1988, or any extension of the effective date of such an |
10 | | existing tax by
ordinance of the municipality imposing the tax, |
11 | | which extension is hereby
authorized, in any non-home rule |
12 | | municipality in which the imposition of
such a tax has been |
13 | | upheld by judicial determination, nor is this Section
intended |
14 | | to preempt the authority granted by Public Act 85-1006. On and |
15 | | after December 1, 2017, no home rule municipality has the |
16 | | authority to impose, pursuant to its home rule authority, a |
17 | | tax, however measured, on sales of aviation fuel, as defined in |
18 | | Section 3 of the Retailers' Occupation Tax Act, unless the tax |
19 | | revenue is expended for airport-related purposes. For purposes |
20 | | of this Section, "airport-related purposes" has the meaning |
21 | | ascribed in Section 6z-20.2 of the State Finance Act. Aviation |
22 | | fuel shall be excluded from tax only for so long as the revenue |
23 | | use requirements of 49 U.S.C. §47017 (b) and 49 U.S.C. §47133 |
24 | | are binding on the municipality. This
Section is a limitation, |
25 | | pursuant to subsection (g) of Section 6 of Article
VII of the |
26 | | Illinois Constitution, on the power of home rule units to tax. |
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1 | | The changes made to this Section by this amendatory Act of the |
2 | | 100th General Assembly are a denial and limitation of home rule |
3 | | powers and functions under subsection (g) of Section 6 of |
4 | | Article VII of the Illinois Constitution.
|
5 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
|
6 | | (65 ILCS 5/8-11-22 new) |
7 | | Sec. 8-11-22. Certification for airport-related purposes. |
8 | | On or before September 1, 2017, and on or before each April 1 |
9 | | and October 1 thereafter, each municipality (and District in |
10 | | the case of business district operating within a municipality) |
11 | | must certify to the Department of Transportation, in the form |
12 | | and manner required by the Department, whether the municipality |
13 | | has an airport-related purpose, which would allow any |
14 | | Retailers' Occupation Tax and Service Occupation Tax imposed by |
15 | | the municipality to include tax on aviation fuel. On or before |
16 | | October 1, 2017, and on or before each May 1 and November 1 |
17 | | thereafter, the Department of Transportation shall provide to |
18 | | the Department of Revenue, a list of units of local government |
19 | | which have certified to the Department of Transportation that |
20 | | they have airport-related purposes, which would allow any |
21 | | Retailers' Occupation Tax and Service Occupation Tax imposed by |
22 | | the unit of local government to include tax on aviation fuel. |
23 | | All disputes regarding whether or not a unit of local |
24 | | government has an airport-related purpose shall be resolved by |
25 | | the Department of Transportation.
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1 | | (65 ILCS 5/11-74.3-6) |
2 | | Sec. 11-74.3-6. Business district revenue and obligations; |
3 | | business district tax allocation fund. |
4 | | (a) If the corporate authorities of a municipality have |
5 | | approved a business district plan, have designated a business |
6 | | district, and have elected to impose a tax by ordinance |
7 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, then |
8 | | each year after the date of the approval of the ordinance but |
9 | | terminating upon the date all business district project costs |
10 | | and all obligations paying or reimbursing business district |
11 | | project costs, if any, have been paid, but in no event later |
12 | | than the dissolution date, all amounts generated by the |
13 | | retailers' occupation tax and service occupation tax shall be |
14 | | collected and the tax shall be enforced by the Department of |
15 | | Revenue in the same manner as all retailers' occupation taxes |
16 | | and service occupation taxes imposed in the municipality |
17 | | imposing the tax and all amounts generated by the hotel |
18 | | operators' occupation tax shall be collected and the tax shall |
19 | | be enforced by the municipality in the same manner as all hotel |
20 | | operators' occupation taxes imposed in the municipality |
21 | | imposing the tax. The corporate authorities of the municipality |
22 | | shall deposit the proceeds of the taxes imposed under |
23 | | subsections (10) and (11) of Section 11-74.3-3 into a special |
24 | | fund of the municipality called the "[Name of] Business |
25 | | District Tax Allocation Fund" for the purpose of paying or |
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1 | | reimbursing business district project costs and obligations |
2 | | incurred in the payment of those costs. |
3 | | (b) The corporate authorities of a municipality that has |
4 | | designated a business district under this Law may, by |
5 | | ordinance, impose a Business District Retailers' Occupation |
6 | | Tax upon all persons engaged in the business of selling |
7 | | tangible personal property, other than an item of tangible |
8 | | personal property titled or registered with an agency of this |
9 | | State's government, at retail in the business district at a |
10 | | rate not to exceed 1% of the gross receipts from the sales made |
11 | | in the course of such business, to be imposed only in 0.25% |
12 | | increments. The tax may not be imposed on food for human |
13 | | consumption that is to be consumed off the premises where it is |
14 | | sold (other than alcoholic beverages, soft drinks, and food |
15 | | that has been prepared for immediate consumption),
|
16 | | prescription and nonprescription medicines, drugs, medical |
17 | | appliances, modifications to a motor vehicle for the purpose of |
18 | | rendering it usable by a person with a disability, and insulin, |
19 | | urine testing materials, syringes, and needles used by |
20 | | diabetics, for human use. Beginning December 1, 2017, this tax |
21 | | is not imposed on sales of aviation fuel unless the tax revenue |
22 | | is expended for airport-related purposes. If the District does |
23 | | not have an airport-related purpose to which it dedicates |
24 | | aviation fuel tax revenue, then aviation fuel is excluded from |
25 | | the tax. Each municipality must comply with the certification |
26 | | requirements for airport-related purposes under Section |
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1 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
2 | | has the meaning ascribed in Section 6z-20.2 of the State |
3 | | Finance Act. This exclusion for aviation fuel only applies for |
4 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
5 | | and 49 U.S.C. §47133 are binding on the District. |
6 | | The tax imposed under this subsection and all civil |
7 | | penalties that may be assessed as an incident thereof shall be |
8 | | collected and enforced by the Department of Revenue. The |
9 | | certificate of registration that is issued by the Department to |
10 | | a retailer under the Retailers' Occupation Tax Act shall permit |
11 | | the retailer to engage in a business that is taxable under any |
12 | | ordinance or resolution enacted pursuant to this subsection |
13 | | without registering separately with the Department under such |
14 | | ordinance or resolution or under this subsection. The |
15 | | Department of Revenue shall have full power to administer and |
16 | | enforce this subsection; to collect all taxes and penalties due |
17 | | under this subsection in the manner hereinafter provided; and |
18 | | to determine all rights to credit memoranda arising on account |
19 | | of the erroneous payment of tax or penalty under this |
20 | | subsection. In the administration of, and compliance with, this |
21 | | subsection, the Department and persons who are subject to this |
22 | | subsection shall have the same rights, remedies, privileges, |
23 | | immunities, powers and duties, and be subject to the same |
24 | | conditions, restrictions, limitations, penalties, exclusions, |
25 | | exemptions, and definitions of terms and employ the same modes |
26 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
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1 | | through 2-65 (in respect to all provisions therein other than |
2 | | the State rate of tax), 2c through 2h, 3 (except as to the |
3 | | disposition of taxes and penalties collected , and except that |
4 | | the retailer's discount is not allowed for taxes paid on |
5 | | aviation fuel that are deposited into the Local Government |
6 | | Aviation Trust Fund ), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, |
7 | | 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the |
8 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
9 | | Penalty and Interest Act, as fully as if those provisions were |
10 | | set forth herein. |
11 | | Persons subject to any tax imposed under this subsection |
12 | | may reimburse themselves for their seller's tax liability under |
13 | | this subsection by separately stating the tax as an additional |
14 | | charge, which charge may be stated in combination, in a single |
15 | | amount, with State taxes that sellers are required to collect |
16 | | under the Use Tax Act, in accordance with such bracket |
17 | | schedules as the Department may prescribe. |
18 | | Whenever the Department determines that a refund should be |
19 | | made under this subsection to a claimant instead of issuing a |
20 | | credit memorandum, the Department shall notify the State |
21 | | Comptroller, who shall cause the order to be drawn for the |
22 | | amount specified and to the person named in the notification |
23 | | from the Department. The refund shall be paid by the State |
24 | | Treasurer out of the business district retailers' occupation |
25 | | tax fund. |
26 | | Except as otherwise provided in this paragraph, the The |
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1 | | Department shall immediately pay over to the State Treasurer, |
2 | | ex officio, as trustee, all taxes, penalties, and interest |
3 | | collected under this subsection for deposit into the business |
4 | | district retailers' occupation tax fund. Taxes and penalties |
5 | | collected on aviation fuel sold on or after December 1, 2017, |
6 | | shall be immediately paid over by the Department to the State |
7 | | Treasurer, ex officio, as trustee, for deposit into the Local |
8 | | Government Aviation Trust Fund. The Department shall only pay |
9 | | moneys into the Local Government Aviation Trust Fund under this |
10 | | Act for so long as the revenue use requirements of 49 U.S.C. |
11 | | §47107(b) and 49 U.S.C. §47133 are binding on the District. |
12 | | As soon as possible after the first day of each month, |
13 | | beginning January 1, 2011, upon certification of the Department |
14 | | of Revenue, the Comptroller shall order transferred, and the |
15 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
16 | | local sales tax increment, as defined in the Innovation |
17 | | Development and Economy Act, collected under this subsection |
18 | | during the second preceding calendar month for sales within a |
19 | | STAR bond district. |
20 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
21 | | on or before the 25th day of each calendar month, the |
22 | | Department shall prepare and certify to the Comptroller the |
23 | | disbursement of stated sums of money to named municipalities |
24 | | from the business district retailers' occupation tax fund, the |
25 | | municipalities to be those from which retailers have paid taxes |
26 | | or penalties under this subsection to the Department during the |
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1 | | second preceding calendar month. The amount to be paid to each |
2 | | municipality shall be the amount (not including credit |
3 | | memoranda and not including taxes and penalties collected on |
4 | | aviation fuel sold on or after December 1, 2017 ) collected |
5 | | under this subsection during the second preceding calendar |
6 | | month by the Department plus an amount the Department |
7 | | determines is necessary to offset any amounts that were |
8 | | erroneously paid to a different taxing body, and not including |
9 | | an amount equal to the amount of refunds made during the second |
10 | | preceding calendar month by the Department, less 2% of that |
11 | | amount (except the amount collected on aviation fuel sold on or |
12 | | after December 1, 2017) , which shall be deposited into the Tax |
13 | | Compliance and Administration Fund and shall be used by the |
14 | | Department, subject to appropriation, to cover the costs of the |
15 | | Department in administering and enforcing the provisions of |
16 | | this subsection, on behalf of such municipality, and not |
17 | | including any amount that the Department determines is |
18 | | necessary to offset any amounts that were payable to a |
19 | | different taxing body but were erroneously paid to the |
20 | | municipality, and not including any amounts that are |
21 | | transferred to the STAR Bonds Revenue Fund. Within 10 days |
22 | | after receipt by the Comptroller of the disbursement |
23 | | certification to the municipalities provided for in this |
24 | | subsection to be given to the Comptroller by the Department, |
25 | | the Comptroller shall cause the orders to be drawn for the |
26 | | respective amounts in accordance with the directions contained |
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1 | | in the certification. The proceeds of the tax paid to |
2 | | municipalities under this subsection shall be deposited into |
3 | | the Business District Tax Allocation Fund by the municipality.
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4 | | An ordinance imposing or discontinuing the tax under this |
5 | | subsection or effecting a change in the rate thereof shall |
6 | | either (i) be adopted and a certified copy thereof filed with |
7 | | the Department on or before the first day of April, whereupon |
8 | | the Department, if all other requirements of this subsection |
9 | | are met, shall proceed to administer and enforce this |
10 | | subsection as of the first day of July next following the |
11 | | adoption and filing; or (ii) be adopted and a certified copy |
12 | | thereof filed with the Department on or before the first day of |
13 | | October, whereupon, if all other requirements of this |
14 | | subsection are met, the Department shall proceed to administer |
15 | | and enforce this subsection as of the first day of January next |
16 | | following the adoption and filing. |
17 | | The Department of Revenue shall not administer or enforce |
18 | | an ordinance imposing, discontinuing, or changing the rate of |
19 | | the tax under this subsection, until the municipality also |
20 | | provides, in the manner prescribed by the Department, the |
21 | | boundaries of the business district and each address in the |
22 | | business district in such a way that the Department can |
23 | | determine by its address whether a business is located in the |
24 | | business district. The municipality must provide this boundary |
25 | | and address information to the Department on or before April 1 |
26 | | for administration and enforcement of the tax under this |
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1 | | subsection by the Department beginning on the following July 1 |
2 | | and on or before October 1 for administration and enforcement |
3 | | of the tax under this subsection by the Department beginning on |
4 | | the following January 1. The Department of Revenue shall not |
5 | | administer or enforce any change made to the boundaries of a |
6 | | business district or address change, addition, or deletion |
7 | | until the municipality reports the boundary change or address |
8 | | change, addition, or deletion to the Department in the manner |
9 | | prescribed by the Department. The municipality must provide |
10 | | this boundary change information or address change, addition, |
11 | | or deletion to the Department on or before April 1 for |
12 | | administration and enforcement by the Department of the change |
13 | | beginning on the following July 1 and on or before October 1 |
14 | | for administration and enforcement by the Department of the |
15 | | change beginning on the following January 1. The retailers in |
16 | | the business district shall be responsible for charging the tax |
17 | | imposed under this subsection. If a retailer is incorrectly |
18 | | included or excluded from the list of those required to collect |
19 | | the tax under this subsection, both the Department of Revenue |
20 | | and the retailer shall be held harmless if they reasonably |
21 | | relied on information provided by the municipality. |
22 | | A municipality that imposes the tax under this subsection |
23 | | must submit to the Department of Revenue any other information |
24 | | as the Department may require for the administration and |
25 | | enforcement of the tax.
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26 | | When certifying the amount of a monthly disbursement to a |
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1 | | municipality under this subsection, the Department shall |
2 | | increase or decrease the amount by an amount necessary to |
3 | | offset any misallocation of previous disbursements. The offset |
4 | | amount shall be the amount erroneously disbursed within the |
5 | | previous 6 months from the time a misallocation is discovered. |
6 | | Nothing in this subsection shall be construed to authorize |
7 | | the municipality to impose a tax upon the privilege of engaging |
8 | | in any business which under the Constitution of the United |
9 | | States may not be made the subject of taxation by this State. |
10 | | If a tax is imposed under this subsection (b), a tax shall |
11 | | also be imposed under subsection (c) of this Section. |
12 | | (c) If a tax has been imposed under subsection (b), a |
13 | | Business District Service Occupation Tax shall also be imposed |
14 | | upon all persons engaged, in the business district, in the |
15 | | business of making sales of service, who, as an incident to |
16 | | making those sales of service, transfer tangible personal |
17 | | property within the business district, either in the form of |
18 | | tangible personal property or in the form of real estate as an |
19 | | incident to a sale of service. The tax shall be imposed at the |
20 | | same rate as the tax imposed in subsection (b) and shall not |
21 | | exceed 1% of the selling price of tangible personal property so |
22 | | transferred within the business district, to be imposed only in |
23 | | 0.25% increments. The tax may not be imposed on food for human |
24 | | consumption that is to be consumed off the premises where it is |
25 | | sold (other than alcoholic beverages, soft drinks, and food |
26 | | that has been prepared for immediate consumption),
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1 | | prescription and nonprescription medicines, drugs, medical |
2 | | appliances, modifications to a motor vehicle for the purpose of |
3 | | rendering it usable by a person with a disability, and insulin, |
4 | | urine testing materials, syringes, and needles used by |
5 | | diabetics, for human use. Beginning December 1, 2017, this tax |
6 | | is not imposed on sales of aviation fuel unless the tax revenue |
7 | | is expended for airport-related purposes. If the District does |
8 | | not have an airport-related purpose to which it dedicates |
9 | | aviation fuel tax revenue, then aviation fuel is excluded from |
10 | | the tax. Each municipality must comply with the certification |
11 | | requirements for airport-related purposes under Section |
12 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
13 | | has the meaning ascribed in Section 6z-20.2 of the State |
14 | | Finance Act. This exclusion for aviation fuel only applies for |
15 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
16 | | and 49 U.S.C. §47133 are binding on the District. |
17 | | The tax imposed under this subsection and all civil |
18 | | penalties that may be assessed as an incident thereof shall be |
19 | | collected and enforced by the Department of Revenue. The |
20 | | certificate of registration which is issued by the Department |
21 | | to a retailer under the Retailers' Occupation Tax Act or under |
22 | | the Service Occupation Tax Act shall permit such registrant to |
23 | | engage in a business which is taxable under any ordinance or |
24 | | resolution enacted pursuant to this subsection without |
25 | | registering separately with the Department under such |
26 | | ordinance or resolution or under this subsection. The |
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1 | | Department of Revenue shall have full power to administer and |
2 | | enforce this subsection; to collect all taxes and penalties due |
3 | | under this subsection; to dispose of taxes and penalties so |
4 | | collected in the manner hereinafter provided; and to determine |
5 | | all rights to credit memoranda arising on account of the |
6 | | erroneous payment of tax or penalty under this subsection. In |
7 | | the administration of, and compliance with this subsection, the |
8 | | Department and persons who are subject to this subsection shall |
9 | | have the same rights, remedies, privileges, immunities, powers |
10 | | and duties, and be subject to the same conditions, |
11 | | restrictions, limitations, penalties, exclusions, exemptions, |
12 | | and definitions of terms and employ the same modes of procedure |
13 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
14 | | (in respect to all provisions therein other than the State rate |
15 | | of tax), 4 (except that the reference to the State shall be to |
16 | | the business district), 5, 7, 8 (except that the jurisdiction |
17 | | to which the tax shall be a debt to the extent indicated in |
18 | | that Section 8 shall be the municipality), 9 (except as to the |
19 | | disposition of taxes and penalties collected, and except that |
20 | | the returned merchandise credit for this tax may not be taken |
21 | | against any State tax , and except that the retailer's discount |
22 | | is not allowed for taxes paid on aviation fuel that are |
23 | | deposited into the Local Government Aviation Trust Fund ), 10, |
24 | | 11, 12 (except the reference therein to Section 2b of the |
25 | | Retailers' Occupation Tax Act), 13 (except that any reference |
26 | | to the State shall mean the municipality), the first paragraph |
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1 | | of Section 15, and Sections 16, 17, 18, 19 and 20 of the |
2 | | Service Occupation Tax Act and all provisions of the Uniform |
3 | | Penalty and Interest Act, as fully as if those provisions were |
4 | | set forth herein. |
5 | | Persons subject to any tax imposed under the authority |
6 | | granted in this subsection may reimburse themselves for their |
7 | | serviceman's tax liability hereunder by separately stating the |
8 | | tax as an additional charge, which charge may be stated in |
9 | | combination, in a single amount, with State tax that servicemen |
10 | | are authorized to collect under the Service Use Tax Act, in |
11 | | accordance with such bracket schedules as the Department may |
12 | | prescribe. |
13 | | Whenever the Department determines that a refund should be |
14 | | made under this subsection to a claimant instead of issuing |
15 | | credit memorandum, the Department shall notify the State |
16 | | Comptroller, who shall cause the order to be drawn for the |
17 | | amount specified, and to the person named, in such notification |
18 | | from the Department. Such refund shall be paid by the State |
19 | | Treasurer out of the business district retailers' occupation |
20 | | tax fund. |
21 | | Except as otherwise provided in this paragraph, the The |
22 | | Department shall forthwith pay over to the State Treasurer, |
23 | | ex-officio, as trustee, all taxes, penalties, and interest |
24 | | collected under this subsection for deposit into the business |
25 | | district retailers' occupation tax fund. Taxes and penalties |
26 | | collected on aviation fuel sold on or after December 1, 2017, |
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1 | | shall be immediately paid over by the Department to the State |
2 | | Treasurer, ex officio, as trustee, for deposit into the Local |
3 | | Government Aviation Trust Fund. The Department shall only pay |
4 | | moneys into the Local Government Aviation Trust Fund under this |
5 | | Act for so long as the revenue use requirements of 49 U.S.C. |
6 | | §47107(b) and 49 U.S.C. §47133 are binding on the District. |
7 | | As soon as possible after the first day of each month, |
8 | | beginning January 1, 2011, upon certification of the Department |
9 | | of Revenue, the Comptroller shall order transferred, and the |
10 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
11 | | local sales tax increment, as defined in the Innovation |
12 | | Development and Economy Act, collected under this subsection |
13 | | during the second preceding calendar month for sales within a |
14 | | STAR bond district. |
15 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
16 | | on or before the 25th day of each calendar month, the |
17 | | Department shall prepare and certify to the Comptroller the |
18 | | disbursement of stated sums of money to named municipalities |
19 | | from the business district retailers' occupation tax fund, the |
20 | | municipalities to be those from which suppliers and servicemen |
21 | | have paid taxes or penalties under this subsection to the |
22 | | Department during the second preceding calendar month. The |
23 | | amount to be paid to each municipality shall be the amount (not |
24 | | including credit memoranda and not including taxes and |
25 | | penalties collected on aviation fuel sold on or after December |
26 | | 1, 2017 ) collected under this subsection during the second |
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1 | | preceding calendar month by the Department, less 2% of that |
2 | | amount (except the amount collected on aviation fuel sold on or |
3 | | after December 1, 2017) , which shall be deposited into the Tax |
4 | | Compliance and Administration Fund and shall be used by the |
5 | | Department, subject to appropriation, to cover the costs of the |
6 | | Department in administering and enforcing the provisions of |
7 | | this subsection, and not including an amount equal to the |
8 | | amount of refunds made during the second preceding calendar |
9 | | month by the Department on behalf of such municipality, and not |
10 | | including any amounts that are transferred to the STAR Bonds |
11 | | Revenue Fund. Within 10 days after receipt, by the Comptroller, |
12 | | of the disbursement certification to the municipalities, |
13 | | provided for in this subsection to be given to the Comptroller |
14 | | by the Department, the Comptroller shall cause the orders to be |
15 | | drawn for the respective amounts in accordance with the |
16 | | directions contained in such certification. The proceeds of the |
17 | | tax paid to municipalities under this subsection shall be |
18 | | deposited into the Business District Tax Allocation Fund by the |
19 | | municipality. |
20 | | An ordinance imposing or discontinuing the tax under this |
21 | | subsection or effecting a change in the rate thereof shall |
22 | | either (i) be adopted and a certified copy thereof filed with |
23 | | the Department on or before the first day of April, whereupon |
24 | | the Department, if all other requirements of this subsection |
25 | | are met, shall proceed to administer and enforce this |
26 | | subsection as of the first day of July next following the |
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1 | | adoption and filing; or (ii) be adopted and a certified copy |
2 | | thereof filed with the Department on or before the first day of |
3 | | October, whereupon, if all other conditions of this subsection |
4 | | are met, the Department shall proceed to administer and enforce |
5 | | this subsection as of the first day of January next following |
6 | | the adoption and filing. |
7 | | The Department of Revenue shall not administer or enforce |
8 | | an ordinance imposing, discontinuing, or changing the rate of |
9 | | the tax under this subsection, until the municipality also |
10 | | provides, in the manner prescribed by the Department, the |
11 | | boundaries of the business district in such a way that the |
12 | | Department can determine by its address whether a business is |
13 | | located in the business district. The municipality must provide |
14 | | this boundary and address information to the Department on or |
15 | | before April 1 for administration and enforcement of the tax |
16 | | under this subsection by the Department beginning on the |
17 | | following July 1 and on or before October 1 for administration |
18 | | and enforcement of the tax under this subsection by the |
19 | | Department beginning on the following January 1. The Department |
20 | | of Revenue shall not administer or enforce any change made to |
21 | | the boundaries of a business district or address change, |
22 | | addition, or deletion until the municipality reports the |
23 | | boundary change or address change, addition, or deletion to the |
24 | | Department in the manner prescribed by the Department. The |
25 | | municipality must provide this boundary change information or |
26 | | address change, addition, or deletion to the Department on or |
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1 | | before April 1 for administration and enforcement by the |
2 | | Department of the change beginning on the following July 1 and |
3 | | on or before October 1 for administration and enforcement by |
4 | | the Department of the change beginning on the following January |
5 | | 1. The retailers in the business district shall be responsible |
6 | | for charging the tax imposed under this subsection. If a |
7 | | retailer is incorrectly included or excluded from the list of |
8 | | those required to collect the tax under this subsection, both |
9 | | the Department of Revenue and the retailer shall be held |
10 | | harmless if they reasonably relied on information provided by |
11 | | the municipality. |
12 | | A municipality that imposes the tax under this subsection |
13 | | must submit to the Department of Revenue any other information |
14 | | as the Department may require for the administration and |
15 | | enforcement of the tax.
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16 | | Nothing in this subsection shall be construed to authorize |
17 | | the municipality to impose a tax upon the privilege of engaging |
18 | | in any business which under the Constitution of the United |
19 | | States may not be made the subject of taxation by the State. |
20 | | If a tax is imposed under this subsection (c), a tax shall |
21 | | also be imposed under subsection (b) of this Section. |
22 | | (d) By ordinance, a municipality that has designated a |
23 | | business district under this Law may impose an occupation tax |
24 | | upon all persons engaged in the business district in the |
25 | | business of renting, leasing, or letting rooms in a hotel, as |
26 | | defined in the Hotel Operators' Occupation Tax Act, at a rate |
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1 | | not to exceed 1% of the gross rental receipts from the renting, |
2 | | leasing, or letting of hotel rooms within the business |
3 | | district, to be imposed only in 0.25% increments, excluding, |
4 | | however, from gross rental receipts the proceeds of renting, |
5 | | leasing, or letting to permanent residents of a hotel, as |
6 | | defined in the Hotel Operators' Occupation Tax Act, and |
7 | | proceeds from the tax imposed under subsection (c) of Section |
8 | | 13 of the Metropolitan Pier and Exposition Authority Act. |
9 | | The tax imposed by the municipality under this subsection |
10 | | and all civil penalties that may be assessed as an incident to |
11 | | that tax shall be collected and enforced by the municipality |
12 | | imposing the tax. The municipality shall have full power to |
13 | | administer and enforce this subsection, to collect all taxes |
14 | | and penalties due under this subsection, to dispose of taxes |
15 | | and penalties so collected in the manner provided in this |
16 | | subsection, and to determine all rights to credit memoranda |
17 | | arising on account of the erroneous payment of tax or penalty |
18 | | under this subsection. In the administration of and compliance |
19 | | with this subsection, the municipality and persons who are |
20 | | subject to this subsection shall have the same rights, |
21 | | remedies, privileges, immunities, powers, and duties, shall be |
22 | | subject to the same conditions, restrictions, limitations, |
23 | | penalties, and definitions of terms, and shall employ the same |
24 | | modes of procedure as are employed with respect to a tax |
25 | | adopted by the municipality under Section 8-3-14 of this Code. |
26 | | Persons subject to any tax imposed under the authority |
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1 | | granted in this subsection may reimburse themselves for their |
2 | | tax liability for that tax by separately stating that tax as an |
3 | | additional charge, which charge may be stated in combination, |
4 | | in a single amount, with State taxes imposed under the Hotel |
5 | | Operators' Occupation Tax Act, and with any other tax. |
6 | | Nothing in this subsection shall be construed to authorize |
7 | | a municipality to impose a tax upon the privilege of engaging |
8 | | in any business which under the Constitution of the United |
9 | | States may not be made the subject of taxation by this State. |
10 | | The proceeds of the tax imposed under this subsection shall |
11 | | be deposited into the Business District Tax Allocation Fund.
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12 | | (e) Obligations secured by the Business District Tax |
13 | | Allocation Fund may be issued to provide for the payment or |
14 | | reimbursement of business district project costs. Those |
15 | | obligations, when so issued, shall be retired in the manner |
16 | | provided in the ordinance authorizing the issuance of those |
17 | | obligations by the receipts of taxes imposed pursuant to |
18 | | subsections (10) and (11) of Section 11-74.3-3 and by other |
19 | | revenue designated or pledged by the municipality. A |
20 | | municipality may in the ordinance pledge, for any period of |
21 | | time up to and including the dissolution date, all or any part |
22 | | of the funds in and to be deposited in the Business District |
23 | | Tax Allocation Fund to the payment of business district project |
24 | | costs and obligations. Whenever a municipality pledges all of |
25 | | the funds to the credit of a business district tax allocation |
26 | | fund to secure obligations issued or to be issued to pay or |
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1 | | reimburse business district project costs, the municipality |
2 | | may specifically provide that funds remaining to the credit of |
3 | | such business district tax allocation fund after the payment of |
4 | | such obligations shall be accounted for annually and shall be |
5 | | deemed to be "surplus" funds, and such "surplus" funds shall be |
6 | | expended by the municipality for any business district project |
7 | | cost as approved in the business district plan. Whenever a |
8 | | municipality pledges less than all of the monies to the credit |
9 | | of a business district tax allocation fund to secure |
10 | | obligations issued or to be issued to pay or reimburse business |
11 | | district project costs, the municipality shall provide that |
12 | | monies to the credit of the business district tax allocation |
13 | | fund and not subject to such pledge or otherwise encumbered or |
14 | | required for payment of contractual obligations for specific |
15 | | business district project costs shall be calculated annually |
16 | | and shall be deemed to be "surplus" funds, and such "surplus" |
17 | | funds shall be expended by the municipality for any business |
18 | | district project cost as approved in the business district |
19 | | plan. |
20 | | No obligation issued pursuant to this Law and secured by a |
21 | | pledge of all or any portion of any revenues received or to be |
22 | | received by the municipality from the imposition of taxes |
23 | | pursuant to subsection (10) of Section 11-74.3-3, shall be |
24 | | deemed to constitute an economic incentive agreement under |
25 | | Section 8-11-20, notwithstanding the fact that such pledge |
26 | | provides for the sharing, rebate, or payment of retailers' |
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1 | | occupation taxes or service occupation taxes imposed pursuant |
2 | | to subsection (10) of Section 11-74.3-3 and received or to be |
3 | | received by the municipality from the development or |
4 | | redevelopment of properties in the business district. |
5 | | Without limiting the foregoing in this Section, the |
6 | | municipality may further secure obligations secured by the |
7 | | business district tax allocation fund with a pledge, for a |
8 | | period not greater than the term of the obligations and in any |
9 | | case not longer than the dissolution date, of any part or any |
10 | | combination of the following: (i) net revenues of all or part |
11 | | of any business district project; (ii) taxes levied or imposed |
12 | | by the municipality on any or all property in the municipality, |
13 | | including, specifically, taxes levied or imposed by the |
14 | | municipality in a special service area pursuant to the Special |
15 | | Service Area Tax Law; (iii) the full faith and credit of the |
16 | | municipality; (iv) a mortgage on part or all of the business |
17 | | district project; or (v) any other taxes or anticipated |
18 | | receipts that the municipality may lawfully pledge. |
19 | | Such obligations may be issued in one or more series, bear |
20 | | such date or dates, become due at such time or times as therein |
21 | | provided, but in any case not later than (i) 20 years after the |
22 | | date of issue or (ii) the dissolution date, whichever is |
23 | | earlier, bear interest payable at such intervals and at such |
24 | | rate or rates as set forth therein, except as may be limited by |
25 | | applicable law, which rate or rates may be fixed or variable, |
26 | | be in such denominations, be in such form, either coupon, |
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1 | | registered, or book-entry, carry such conversion, registration |
2 | | and exchange privileges, be subject to defeasance upon such |
3 | | terms, have such rank or priority, be executed in such manner, |
4 | | be payable in such medium or payment at such place or places |
5 | | within or without the State, make provision for a corporate |
6 | | trustee within or without the State with respect to such |
7 | | obligations, prescribe the rights, powers, and duties thereof |
8 | | to be exercised for the benefit of the municipality and the |
9 | | benefit of the owners of such obligations, provide for the |
10 | | holding in trust, investment, and use of moneys, funds, and |
11 | | accounts held under an ordinance, provide for assignment of and |
12 | | direct payment of the moneys to pay such obligations or to be |
13 | | deposited into such funds or accounts directly to such trustee, |
14 | | be subject to such terms of redemption with or without premium, |
15 | | and be sold at such price, all as the corporate authorities |
16 | | shall determine. No referendum approval of the electors shall |
17 | | be required as a condition to the issuance of obligations |
18 | | pursuant to this Law except as provided in this Section. |
19 | | In the event the municipality authorizes the issuance of |
20 | | obligations pursuant to the authority of this Law secured by |
21 | | the full faith and credit of the municipality, or pledges ad |
22 | | valorem taxes pursuant to this subsection, which obligations |
23 | | are other than obligations which may be issued under home rule |
24 | | powers provided by Section 6 of Article VII of the Illinois |
25 | | Constitution or which ad valorem taxes are other than ad |
26 | | valorem taxes which may be pledged under home rule powers |
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1 | | provided by Section 6 of Article VII of the Illinois |
2 | | Constitution or which are levied in a special service area |
3 | | pursuant to the Special Service Area Tax Law, the ordinance |
4 | | authorizing the issuance of those obligations or pledging those |
5 | | taxes shall be published within 10 days after the ordinance has |
6 | | been adopted, in a newspaper having a general circulation |
7 | | within the municipality. The publication of the ordinance shall |
8 | | be accompanied by a notice of (i) the specific number of voters |
9 | | required to sign a petition requesting the question of the |
10 | | issuance of the obligations or pledging such ad valorem taxes |
11 | | to be submitted to the electors; (ii) the time within which the |
12 | | petition must be filed; and (iii) the date of the prospective |
13 | | referendum. The municipal clerk shall provide a petition form |
14 | | to any individual requesting one. |
15 | | If no petition is filed with the municipal clerk, as |
16 | | hereinafter provided in this Section, within 21 days after the |
17 | | publication of the ordinance, the ordinance shall be in effect. |
18 | | However, if within that 21-day period a petition is filed with |
19 | | the municipal clerk, signed by electors numbering not less than |
20 | | 15% of the number of electors voting for the mayor or president |
21 | | at the last general municipal election, asking that the |
22 | | question of issuing obligations using full faith and credit of |
23 | | the municipality as security for the cost of paying or |
24 | | reimbursing business district project costs, or of pledging |
25 | | such ad valorem taxes for the payment of those obligations, or |
26 | | both, be submitted to the electors of the municipality, the |
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1 | | municipality shall not be authorized to issue obligations of |
2 | | the municipality using the full faith and credit of the |
3 | | municipality as security or pledging such ad valorem taxes for |
4 | | the payment of those obligations, or both, until the |
5 | | proposition has been submitted to and approved by a majority of |
6 | | the voters voting on the proposition at a regularly scheduled |
7 | | election. The municipality shall certify the proposition to the |
8 | | proper election authorities for submission in accordance with |
9 | | the general election law. |
10 | | The ordinance authorizing the obligations may provide that |
11 | | the obligations shall contain a recital that they are issued |
12 | | pursuant to this Law, which recital shall be conclusive |
13 | | evidence of their validity and of the regularity of their |
14 | | issuance. |
15 | | In the event the municipality authorizes issuance of |
16 | | obligations pursuant to this Law secured by the full faith and |
17 | | credit of the municipality, the ordinance authorizing the |
18 | | obligations may provide for the levy and collection of a direct |
19 | | annual tax upon all taxable property within the municipality |
20 | | sufficient to pay the principal thereof and interest thereon as |
21 | | it matures, which levy may be in addition to and exclusive of |
22 | | the maximum of all other taxes authorized to be levied by the |
23 | | municipality, which levy, however, shall be abated to the |
24 | | extent that monies from other sources are available for payment |
25 | | of the obligations and the municipality certifies the amount of |
26 | | those monies available to the county clerk. |
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1 | | A certified copy of the ordinance shall be filed with the |
2 | | county clerk of each county in which any portion of the |
3 | | municipality is situated, and shall constitute the authority |
4 | | for the extension and collection of the taxes to be deposited |
5 | | in the business district tax allocation fund. |
6 | | A municipality may also issue its obligations to refund, in |
7 | | whole or in part, obligations theretofore issued by the |
8 | | municipality under the authority of this Law, whether at or |
9 | | prior to maturity. However, the last maturity of the refunding |
10 | | obligations shall not be expressed to mature later than the |
11 | | dissolution date. |
12 | | In the event a municipality issues obligations under home |
13 | | rule powers or other legislative authority, the proceeds of |
14 | | which are pledged to pay or reimburse business district project |
15 | | costs, the municipality may, if it has followed the procedures |
16 | | in conformance with this Law, retire those obligations from |
17 | | funds in the business district tax allocation fund in amounts |
18 | | and in such manner as if those obligations had been issued |
19 | | pursuant to the provisions of this Law. |
20 | | No obligations issued pursuant to this Law shall be |
21 | | regarded as indebtedness of the municipality issuing those |
22 | | obligations or any other taxing district for the purpose of any |
23 | | limitation imposed by law. |
24 | | Obligations issued pursuant to this Law shall not be |
25 | | subject to the provisions of the Bond Authorization Act. |
26 | | (f) When business district project costs, including, |
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1 | | without limitation, all obligations paying or reimbursing |
2 | | business district project costs have been paid, any surplus |
3 | | funds then remaining in the Business District Tax Allocation |
4 | | Fund shall be distributed to the municipal treasurer for |
5 | | deposit into the general corporate fund of the municipality. |
6 | | Upon payment of all business district project costs and |
7 | | retirement of all obligations paying or reimbursing business |
8 | | district project costs, but in no event more than 23 years |
9 | | after the date of adoption of the ordinance imposing taxes |
10 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, the |
11 | | municipality shall adopt an ordinance immediately rescinding |
12 | | the taxes imposed pursuant to subsection (10) or (11) of |
13 | | Section 11-74.3-3.
|
14 | | (Source: P.A. 99-143, eff. 7-27-15.)
|
15 | | Section 50. The Civic Center Code is amended by changing |
16 | | Section 245-12 as follows:
|
17 | | (70 ILCS 200/245-12)
|
18 | | Sec. 245-12. Use and occupation taxes.
|
19 | | (a) The Authority may adopt a resolution that authorizes a |
20 | | referendum on
the
question of whether the Authority shall be |
21 | | authorized to impose a retailers'
occupation tax, a service |
22 | | occupation tax, and a use tax in one-quarter percent
increments |
23 | | at a rate not to exceed 1%. The Authority shall certify the |
24 | | question
to the proper election authorities who shall submit |
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1 | | the question to the voters
of the metropolitan area at the next |
2 | | regularly scheduled election in accordance
with the general |
3 | | election law. The question shall
be in substantially the |
4 | | following form:
|
5 | | "Shall the Salem Civic Center Authority be authorized to |
6 | | impose a retailers'
occupation tax, a service occupation |
7 | | tax, and a use tax at the rate of (rate)
for the sole |
8 | | purpose of obtaining funds for the support, construction,
|
9 | | maintenance, or financing of a facility of the Authority?"
|
10 | | Votes shall be recorded as "yes" or "no". If a majority of |
11 | | all votes cast on
the proposition are in favor of the |
12 | | proposition, the Authority is authorized to
impose the tax.
|
13 | | (b) The Authority shall impose the retailers'
occupation |
14 | | tax upon all persons engaged in the business of selling |
15 | | tangible
personal property at retail in the metropolitan area, |
16 | | at the
rate approved by referendum, on the
gross receipts from |
17 | | the sales made in the course of such business within
the |
18 | | metropolitan area. Beginning December 1, 2017, this tax is not |
19 | | imposed on sales of aviation fuel unless the tax revenue is |
20 | | expended for airport-related purposes. If the Authority does |
21 | | not have an airport-related purpose to which it dedicates |
22 | | aviation fuel tax revenue, then aviation fuel is excluded from |
23 | | the tax. For purposes of this Act, "airport-related purposes" |
24 | | has the meaning ascribed in Section 6z-20.2 of the State |
25 | | Finance Act. This exclusion for aviation fuel only applies for |
26 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
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1 | | and 49 U.S.C. §47133 are binding on the Authority. |
2 | | On or before September 1, 2017, and on or before each April |
3 | | 1 and October 1 thereafter, the Authority must certify to the |
4 | | Department of Transportation, in the form and manner required |
5 | | by the Department, whether the Authority has an airport-related |
6 | | purpose, which would allow any Retailers' Occupation Tax and |
7 | | Service Occupation Tax imposed by the Authority to include tax |
8 | | on aviation fuel. On or before October 1, 2017, and on or |
9 | | before each May 1 and November 1 thereafter, the Department of |
10 | | Transportation shall provide to the Department of Revenue, a |
11 | | list of units of local government which have certified to the |
12 | | Department of Transportation that they have airport-related |
13 | | purposes, which would allow any Retailers' Occupation Tax and |
14 | | Service Occupation Tax imposed by the unit of local government |
15 | | to include tax on aviation fuel. All disputes regarding whether |
16 | | or not a unit of local government has an airport-related |
17 | | purpose shall be resolved by the Department of Transportation. |
18 | | The tax imposed under this Section and all civil
penalties |
19 | | that may be assessed as an incident thereof shall be collected
|
20 | | and enforced by the Department of Revenue. The Department has
|
21 | | full power to administer and enforce this Section; to collect |
22 | | all taxes
and penalties so collected in the manner provided in |
23 | | this Section; and to
determine
all rights to credit memoranda |
24 | | arising on account of the erroneous payment
of tax or penalty |
25 | | hereunder. In the administration of, and compliance with,
this |
26 | | Section, the Department and persons who are subject to this |
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1 | | Section
shall (i) have the same rights, remedies, privileges, |
2 | | immunities, powers and
duties, (ii) be subject to the same |
3 | | conditions, restrictions, limitations,
penalties, exclusions, |
4 | | exemptions, and definitions of terms, and (iii) employ
the same |
5 | | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, |
6 | | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in |
7 | | respect
to all provisions
therein other than the State rate of |
8 | | tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
|
9 | | disposition of taxes and penalties collected and provisions |
10 | | related to
quarter monthly payments , and except that the |
11 | | retailer's discount is not allowed for taxes paid on aviation |
12 | | fuel that are deposited into the Local Government Aviation |
13 | | Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, |
14 | | 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the |
15 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
16 | | Penalty
and Interest Act, as fully as if those provisions were |
17 | | set forth in this
subsection.
|
18 | | Persons subject to any tax imposed under this subsection |
19 | | may reimburse
themselves for their seller's tax liability by |
20 | | separately stating
the tax as an additional charge, which |
21 | | charge may be stated in combination,
in a single amount, with |
22 | | State taxes that sellers are required to collect,
in accordance |
23 | | with such bracket schedules as the
Department may prescribe.
|
24 | | Whenever the Department determines that a refund should be |
25 | | made under this
subsection to a claimant instead of issuing a |
26 | | credit memorandum, the Department
shall notify the State |
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1 | | Comptroller, who shall cause the warrant to be drawn
for the |
2 | | amount specified, and to the person named, in the notification
|
3 | | from the Department. The refund shall be paid by the State |
4 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
5 | | this Section.
|
6 | | If a tax is imposed under this subsection (b), a tax shall |
7 | | also be
imposed at the same rate under subsections (c) and (d) |
8 | | of this Section.
|
9 | | For the purpose of determining whether a tax authorized |
10 | | under this Section
is applicable, a retail sale, by a producer |
11 | | of coal or other mineral mined
in Illinois, is a sale at retail |
12 | | at the place where the coal or other mineral
mined in Illinois |
13 | | is extracted from the earth. This paragraph does not
apply to |
14 | | coal or other mineral when it is delivered or shipped by the |
15 | | seller
to the purchaser at a point outside Illinois so that the |
16 | | sale is exempt
under the Federal Constitution as a sale in |
17 | | interstate or foreign commerce.
|
18 | | Nothing in this Section shall be construed to authorize the |
19 | | Authority
to impose a tax upon the privilege of engaging in any
|
20 | | business which under the Constitution of the United States may |
21 | | not be made
the subject of taxation by this State.
|
22 | | (c) If a tax has been imposed under subsection (b), a
|
23 | | service occupation tax shall
also be imposed at the same rate |
24 | | upon all persons engaged, in the metropolitan
area, in the |
25 | | business
of making sales of service, who, as an incident to |
26 | | making those sales of
service, transfer tangible personal |
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1 | | property within the metropolitan area
as an
incident to a sale |
2 | | of service.
The tax imposed under this subsection and all civil |
3 | | penalties that may be
assessed as an incident thereof shall be |
4 | | collected and enforced by the
Department of Revenue. |
5 | | Beginning December 1, 2017, this tax is not imposed on |
6 | | sales of aviation fuel unless the tax revenue is expended for |
7 | | airport-related purposes. If the Authority does not have an |
8 | | airport-related purpose to which it dedicates aviation fuel tax |
9 | | revenue, then aviation fuel is excluded from the tax. On or |
10 | | before September 1, 2017, and on or before each April 1 and |
11 | | October 1 thereafter, the Authority must certify to the |
12 | | Department of Transportation, in the form and manner required |
13 | | by the Department, whether the Authority has an airport-related |
14 | | purpose, which would allow any Retailers' Occupation Tax and |
15 | | Service Occupation Tax imposed by the Authority to include tax |
16 | | on aviation fuel. On or before October 1, 2017, and on or |
17 | | before each May 1 and November 1 thereafter, the Department of |
18 | | Transportation shall provide to the Department of Revenue, a |
19 | | list of units of local government which have certified to the |
20 | | Department of Transportation that they have airport-related |
21 | | purposes, which would allow any Retailers' Occupation Tax and |
22 | | Service Occupation Tax imposed by the unit of local government |
23 | | to include tax on aviation fuel. All disputes regarding whether |
24 | | or not a unit of local government has an airport-related |
25 | | purpose shall be resolved by the Department of Transportation. |
26 | | The Department has
full power to
administer and enforce |
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1 | | this paragraph; to collect all taxes and penalties
due |
2 | | hereunder; to dispose of taxes and penalties so collected in |
3 | | the manner
hereinafter provided; and to determine all rights to |
4 | | credit memoranda
arising on account of the erroneous payment of |
5 | | tax or penalty hereunder.
In the administration of, and |
6 | | compliance with this paragraph, the
Department and persons who |
7 | | are subject to this paragraph shall (i) have the
same rights, |
8 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
9 | | subject to the same conditions, restrictions, limitations, |
10 | | penalties,
exclusions, exemptions, and definitions of terms, |
11 | | and (iii) employ the same
modes
of procedure as are prescribed |
12 | | in Sections 2 (except that the
reference to State in the |
13 | | definition of supplier maintaining a place of
business in this |
14 | | State shall mean the metropolitan area), 2a, 2b, 3 through
3-55 |
15 | | (in respect to all provisions therein other than the State rate |
16 | | of
tax), 4 (except that the reference to the State shall be to |
17 | | the Authority),
5, 7, 8 (except that the jurisdiction to which |
18 | | the tax shall be a debt to
the extent indicated in that Section |
19 | | 8 shall be the Authority), 9 (except as
to the disposition of |
20 | | taxes and penalties collected, and except that
the returned |
21 | | merchandise credit for this tax may not be taken against any
|
22 | | State tax , and except that the retailer's discount is not |
23 | | allowed for taxes paid on aviation fuel that are deposited into |
24 | | the Local Government Aviation Trust Fund ), 11, 12 (except the |
25 | | reference therein to Section 2b of the
Retailers' Occupation |
26 | | Tax Act), 13 (except that any reference to the State
shall mean |
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1 | | the Authority), 15, 16,
17, 18, 19 and 20 of the Service |
2 | | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and |
3 | | Interest Act, as fully as if those provisions were
set forth |
4 | | herein.
|
5 | | Persons subject to any tax imposed under the authority |
6 | | granted in
this subsection may reimburse themselves for their |
7 | | serviceman's tax liability
by separately stating the tax as an |
8 | | additional charge, which
charge may be stated in combination, |
9 | | in a single amount, with State tax
that servicemen are |
10 | | authorized to collect under the Service Use Tax Act, in
|
11 | | accordance with such bracket schedules as the Department may |
12 | | prescribe.
|
13 | | Whenever the Department determines that a refund should be |
14 | | made under this
subsection to a claimant instead of issuing a |
15 | | credit memorandum, the Department
shall notify the State |
16 | | Comptroller, who shall cause the warrant to be drawn
for the |
17 | | amount specified, and to the person named, in the notification
|
18 | | from the Department. The refund shall be paid by the State |
19 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
20 | | this Section.
|
21 | | Nothing in this paragraph shall be construed to authorize |
22 | | the Authority
to impose a tax upon the privilege of engaging in |
23 | | any business which under
the Constitution of the United States |
24 | | may not be made the subject of taxation
by the State.
|
25 | | (d) If a tax has been imposed under subsection (b), a
use |
26 | | tax shall
also be imposed at the same rate upon the privilege |
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1 | | of using, in the
metropolitan area, any item of
tangible |
2 | | personal property that is purchased outside the metropolitan |
3 | | area at
retail from a retailer, and that is titled or |
4 | | registered at a location within
the metropolitan area with an |
5 | | agency of
this State's government. "Selling price" is
defined |
6 | | as in the Use Tax Act. The tax shall be collected from persons |
7 | | whose
Illinois address for titling or registration purposes is |
8 | | given as being in
the metropolitan area. The tax shall be |
9 | | collected by the Department of Revenue
for
the Authority. The |
10 | | tax must be paid to the State,
or an exemption determination |
11 | | must be obtained from the Department of
Revenue, before the |
12 | | title or certificate of registration for the property
may be |
13 | | issued. The tax or proof of exemption may be transmitted to the
|
14 | | Department by way of the State agency with which, or the State |
15 | | officer with
whom, the tangible personal property must be |
16 | | titled or registered if the
Department and the State agency or |
17 | | State officer determine that this
procedure will expedite the |
18 | | processing of applications for title or
registration.
|
19 | | The Department has full power to administer and enforce |
20 | | this
paragraph; to collect all taxes, penalties and interest |
21 | | due hereunder; to
dispose of taxes, penalties and interest so |
22 | | collected in the manner
hereinafter provided; and to determine |
23 | | all rights to credit memoranda or
refunds arising on account of |
24 | | the erroneous payment of tax, penalty or
interest hereunder. In |
25 | | the administration of, and compliance with, this
subsection, |
26 | | the Department and persons who are subject to this paragraph
|
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1 | | shall (i) have the same rights, remedies, privileges, |
2 | | immunities, powers,
and duties, (ii) be subject to the same |
3 | | conditions, restrictions, limitations,
penalties, exclusions, |
4 | | exemptions, and definitions of terms,
and (iii) employ the same |
5 | | modes of procedure as are prescribed in Sections 2
(except the |
6 | | definition of "retailer maintaining a place of business in this
|
7 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, |
8 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
9 | | debt to
the extent indicated in that Section 8 shall be the |
10 | | Authority), 9 (except
provisions relating to quarter
monthly |
11 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 |
12 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
13 | | Interest Act, that are not inconsistent with this
paragraph, as |
14 | | fully as if those provisions were set forth herein.
|
15 | | Whenever the Department determines that a refund should be |
16 | | made under this
subsection to a claimant instead of issuing a |
17 | | credit memorandum, the Department
shall notify the State |
18 | | Comptroller, who shall cause the order
to be drawn for the |
19 | | amount specified, and to the person named, in the
notification |
20 | | from the Department. The refund shall be paid by the State
|
21 | | Treasurer out of the tax fund referenced
under paragraph (g) of |
22 | | this Section.
|
23 | | (e) A certificate of registration issued by the State |
24 | | Department of
Revenue to a retailer under the Retailers' |
25 | | Occupation Tax Act or under the
Service Occupation Tax Act |
26 | | shall permit the registrant to engage in a
business that is |
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1 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) |
2 | | of this Section and no additional registration shall be |
3 | | required.
A certificate issued under the Use Tax Act or the |
4 | | Service Use Tax
Act shall be applicable with regard to any tax |
5 | | imposed under paragraph (c)
of this Section.
|
6 | | (f) The results of any election authorizing a proposition |
7 | | to impose a tax
under this Section or effecting a change in the |
8 | | rate of tax shall be certified
by the proper election |
9 | | authorities and filed with the Illinois Department on or
before |
10 | | the first day of April. In addition, an ordinance imposing,
|
11 | | discontinuing, or effecting a change in the rate of tax under |
12 | | this
Section shall be adopted and a certified copy thereof |
13 | | filed with the
Department
on or before the first day of April. |
14 | | After proper receipt of such
certifications, the Department |
15 | | shall proceed to administer and enforce this
Section as of the |
16 | | first day of July next following such adoption and filing.
|
17 | | (g) Except as otherwise provided, the The Department of |
18 | | Revenue shall, upon collecting any taxes and penalties
as
|
19 | | provided in this Section, pay the taxes and penalties over to |
20 | | the State
Treasurer as
trustee for the Authority. The taxes and |
21 | | penalties shall be held in a trust
fund outside
the State |
22 | | Treasury. Taxes and penalties collected on aviation fuel sold |
23 | | on or after December 1, 2017, shall be immediately paid over by |
24 | | the Department to the State Treasurer, ex officio, as trustee, |
25 | | for deposit into the Local Government Aviation Trust Fund. The |
26 | | Department shall only pay moneys into the State Aviation |
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1 | | Program Fund under this Act for so long as the revenue use |
2 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
3 | | binding on the District. On or before the 25th day of each |
4 | | calendar month, the
Department of Revenue shall prepare and |
5 | | certify to the Comptroller of
the State of Illinois the amount |
6 | | to be paid to the Authority, which shall be
the balance in the |
7 | | fund, less any amount determined by the Department
to be |
8 | | necessary for the payment of refunds and not including taxes |
9 | | and penalties collected on aviation fuel sold on or after |
10 | | December 1, 2017 . Within 10 days after receipt by
the |
11 | | Comptroller of the certification of the amount to be paid to |
12 | | the
Authority, the Comptroller shall cause an order to be drawn |
13 | | for payment
for the amount in accordance with the directions |
14 | | contained in the
certification.
Amounts received from the tax |
15 | | imposed under this Section shall be used only for
the
support, |
16 | | construction, maintenance, or financing of a facility of the
|
17 | | Authority.
|
18 | | (h) When certifying the amount of a monthly disbursement to |
19 | | the Authority
under this Section, the Department shall increase |
20 | | or decrease the amounts by an
amount necessary to offset any |
21 | | miscalculation of previous disbursements. The
offset amount |
22 | | shall be the amount erroneously disbursed within the previous 6
|
23 | | months from the time a miscalculation is discovered.
|
24 | | (i) This Section may be cited as the Salem Civic Center Use |
25 | | and Occupation
Tax Law.
|
26 | | (Source: P.A. 98-1098, eff. 8-26-14.)
|
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1 | | Section 55. The Flood Prevention District Act is amended by |
2 | | changing Section 25 as follows:
|
3 | | (70 ILCS 750/25)
|
4 | | Sec. 25. Flood prevention retailers' and service |
5 | | occupation taxes. |
6 | | (a) If the Board of Commissioners of a flood prevention |
7 | | district determines that an emergency situation exists |
8 | | regarding levee repair or flood prevention, and upon an |
9 | | ordinance confirming the determination adopted by the |
10 | | affirmative vote of a majority of the members of the county |
11 | | board of the county in which the district is situated, the |
12 | | county may impose a flood prevention
retailers' occupation tax |
13 | | upon all persons engaged in the business of
selling tangible |
14 | | personal property at retail within the territory of the |
15 | | district to provide revenue to pay the costs of providing |
16 | | emergency levee repair and flood prevention and to secure the |
17 | | payment of bonds, notes, and other evidences of indebtedness |
18 | | issued under this Act for a period not to exceed 25 years or as |
19 | | required to repay the bonds, notes, and other evidences of |
20 | | indebtedness issued under this Act.
The tax rate shall be 0.25%
|
21 | | of the gross receipts from all taxable sales made in the course |
22 | | of that
business. Beginning December 1, 2017, this tax is not |
23 | | imposed on sales of aviation fuel unless the tax revenue is |
24 | | expended for airport-related purposes. If the District does not |
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1 | | have an airport-related purpose to which it dedicates aviation |
2 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
3 | | The County must comply with the certification requirements for |
4 | | airport-related purposes under Section 5-1184 of the Counties |
5 | | Code. |
6 | | For purposes of this Act, "airport-related purposes" has |
7 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
8 | | Act. This exclusion for aviation fuel only applies for so long |
9 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
10 | | U.S.C. §47133 are binding on the District. |
11 | | The tax
imposed under this Section and all civil penalties |
12 | | that may be
assessed as an incident thereof shall be collected |
13 | | and enforced by the
State Department of Revenue. The Department |
14 | | shall have full power to
administer and enforce this Section; |
15 | | to collect all taxes and penalties
so collected in the manner |
16 | | hereinafter provided; and to determine all
rights to credit |
17 | | memoranda arising on account of the erroneous payment
of tax or |
18 | | penalty hereunder. |
19 | | In the administration of and compliance with this |
20 | | subsection, the Department and persons who are subject to this |
21 | | subsection (i) have the same rights, remedies, privileges, |
22 | | immunities, powers, and duties, (ii) are subject to the same |
23 | | conditions, restrictions, limitations, penalties, and |
24 | | definitions of terms, and (iii) shall employ the same modes of |
25 | | procedure as are set forth in Sections 1 through 1o, 2 through |
26 | | 2-70 (in respect to all provisions contained in those Sections |
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1 | | other than the State rate of tax), 2a through 2h, 3 (except as |
2 | | to the disposition of taxes and penalties collected , and except |
3 | | that the retailer's discount is not allowed for taxes paid on |
4 | | aviation fuel that are deposited into the Local Government |
5 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
6 | | 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the |
7 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
8 | | Penalty and Interest Act as if those provisions were set forth |
9 | | in this subsection. |
10 | | Persons subject to any tax imposed under this Section may |
11 | | reimburse themselves for their seller's tax
liability |
12 | | hereunder by separately stating the tax as an additional
|
13 | | charge, which charge may be stated in combination in a single |
14 | | amount
with State taxes that sellers are required to collect |
15 | | under the Use
Tax Act, under any bracket schedules the
|
16 | | Department may prescribe. |
17 | | If a tax is imposed under this subsection (a), a tax shall |
18 | | also
be imposed under subsection (b) of this Section. |
19 | | (b) If a tax has been imposed under subsection (a), a flood |
20 | | prevention service occupation
tax shall
also be imposed upon |
21 | | all persons engaged within the territory of the district in
the |
22 | | business of making sales of service, who, as an incident to |
23 | | making the sales
of service, transfer tangible personal |
24 | | property,
either in the form of tangible personal property or |
25 | | in the form of real estate
as an incident to a sale of service |
26 | | to provide revenue to pay the costs of providing emergency |
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1 | | levee repair and flood prevention and to secure the payment of |
2 | | bonds, notes, and other evidences of indebtedness issued under |
3 | | this Act for a period not to exceed 25 years or as required to |
4 | | repay the bonds, notes, and other evidences of indebtedness. |
5 | | The tax rate shall be 0.25% of the selling price
of all |
6 | | tangible personal property transferred. Beginning December 1, |
7 | | 2017, this tax is not imposed on sales of aviation fuel unless |
8 | | the tax revenue is expended for airport-related purposes. If |
9 | | the District does not have an airport-related purpose to which |
10 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
11 | | excluded from the tax. The County must comply with the |
12 | | certification requirements for airport-related purposes under |
13 | | Section 5-1184 of the Counties Code. For purposes of this Act, |
14 | | "airport-related purposes" has the meaning ascribed in Section |
15 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
16 | | fuel only applies for so long as the revenue use requirements |
17 | | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
18 | | District. |
19 | | The tax imposed under this subsection and all civil
|
20 | | penalties that may be assessed as an incident thereof shall be |
21 | | collected
and enforced by the State Department of Revenue. The |
22 | | Department shall
have full power to administer and enforce this |
23 | | subsection; to collect all
taxes and penalties due hereunder; |
24 | | to dispose of taxes and penalties
collected in the manner |
25 | | hereinafter provided; and to determine all
rights to credit |
26 | | memoranda arising on account of the erroneous payment
of tax or |
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1 | | penalty hereunder. |
2 | | In the administration of and compliance with this |
3 | | subsection, the Department and persons who are subject to this |
4 | | subsection shall (i) have the same rights, remedies, |
5 | | privileges, immunities, powers, and duties, (ii) be subject to |
6 | | the same conditions, restrictions, limitations, penalties, and |
7 | | definitions of terms, and (iii) employ the same modes of |
8 | | procedure as are set forth in Sections 2 (except that the |
9 | | reference to State in the definition of supplier maintaining a |
10 | | place of business in this State means the district), 2a through |
11 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
12 | | those Sections other than the State rate of tax), 4 (except |
13 | | that the reference to the State shall be to the district), 5, |
14 | | 7, 8 (except that the jurisdiction to which the tax is a debt |
15 | | to the extent indicated in that Section 8 is the district), 9 |
16 | | (except as to the disposition of taxes and penalties collected , |
17 | | and except that the retailer's discount is not allowed for |
18 | | taxes paid on aviation fuel that are deposited into the Local |
19 | | Government Aviation Trust Fund ), 10, 11, 12 (except the |
20 | | reference therein to Section 2b of the Retailers' Occupation |
21 | | Tax Act), 13 (except that any reference to the State means the |
22 | | district), Section 15, 16, 17, 18, 19, and 20 of the Service |
23 | | Occupation Tax Act and all provisions of the Uniform Penalty |
24 | | and Interest Act, as fully as if those provisions were set |
25 | | forth herein. |
26 | | Persons subject to any tax imposed under the authority |
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1 | | granted
in this subsection may reimburse themselves for their |
2 | | serviceman's tax
liability hereunder by separately stating the |
3 | | tax as an additional
charge, that charge may be stated in |
4 | | combination in a single amount
with State tax that servicemen |
5 | | are authorized to collect under the
Service Use Tax Act, under |
6 | | any bracket schedules the
Department may prescribe. |
7 | | (c) The taxes imposed in subsections (a) and (b) may not be |
8 | | imposed on personal property titled or registered with an |
9 | | agency of the State; food for human consumption that is to be |
10 | | consumed off the premises where it is sold (other than |
11 | | alcoholic beverages, soft drinks, and food that has been |
12 | | prepared for immediate consumption); prescription and |
13 | | non-prescription medicines, drugs, and medical appliances; |
14 | | modifications to a motor vehicle for the purpose of rendering |
15 | | it usable by a person with a disability; or insulin, urine |
16 | | testing materials, and syringes and needles used by diabetics. |
17 | | (d) Nothing in this Section shall be construed to authorize |
18 | | the
district to impose a tax upon the privilege of engaging in |
19 | | any business
that under the Constitution of the United States |
20 | | may not be made the
subject of taxation by the State. |
21 | | (e) The certificate of registration that is issued by the |
22 | | Department to a retailer under the Retailers' Occupation Tax |
23 | | Act or a serviceman under the Service Occupation Tax Act |
24 | | permits the retailer or serviceman to engage in a business that |
25 | | is taxable without registering separately with the Department |
26 | | under an ordinance or resolution under this Section. |
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1 | | (f) Except as otherwise provided, the The Department shall |
2 | | immediately pay over to the State Treasurer, ex officio, as |
3 | | trustee, all taxes and penalties collected under this Section |
4 | | to be deposited into the Flood Prevention Occupation Tax Fund, |
5 | | which shall be an unappropriated trust fund held outside the |
6 | | State treasury. Taxes and penalties collected on aviation fuel |
7 | | sold on or after December 1, 2017, shall be immediately paid |
8 | | over by the Department to the State Treasurer, ex officio, as |
9 | | trustee, for deposit into the Local Government Aviation Trust |
10 | | Fund. The Department shall only pay moneys into the State |
11 | | Aviation Program Fund under this Act for so long as the revenue |
12 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
13 | | are binding on the District. |
14 | | On or before the 25th day of each calendar month, the |
15 | | Department shall prepare and certify to the Comptroller the |
16 | | disbursement of stated sums of money to the counties from which |
17 | | retailers or servicemen have paid taxes or penalties to the |
18 | | Department during the second preceding calendar month. The |
19 | | amount to be paid to each county is equal to the amount (not |
20 | | including credit memoranda and not including taxes and |
21 | | penalties collected on aviation fuel sold on or after December |
22 | | 1, 2017 ) collected from the county under this Section during |
23 | | the second preceding calendar month by the Department, (i) less |
24 | | 2% of that amount (except the amount collected on aviation fuel |
25 | | sold on or after December 1, 2017) , which shall be deposited |
26 | | into the Tax Compliance and Administration Fund and shall be |
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1 | | used by the Department in administering and enforcing the |
2 | | provisions of this Section on behalf of the county, (ii) plus |
3 | | an amount that the Department determines is necessary to offset |
4 | | any amounts that were erroneously paid to a different taxing |
5 | | body; (iii) less an amount equal to the amount of refunds made |
6 | | during the second preceding calendar month by the Department on |
7 | | behalf of the county; and (iv) less any amount that the |
8 | | Department determines is necessary to offset any amounts that |
9 | | were payable to a different taxing body but were erroneously |
10 | | paid to the county. When certifying the amount of a monthly |
11 | | disbursement to a county under this Section, the Department |
12 | | shall increase or decrease the amounts by an amount necessary |
13 | | to offset any miscalculation of previous disbursements within |
14 | | the previous 6 months from the time a miscalculation is |
15 | | discovered. |
16 | | Within 10 days after receipt by the Comptroller from the |
17 | | Department of the disbursement certification to the counties |
18 | | provided for in this Section, the Comptroller shall cause the |
19 | | orders to be drawn for the respective amounts in accordance |
20 | | with directions contained in the certification. |
21 | | If the Department determines that a refund should be made |
22 | | under this Section to a claimant instead of issuing a credit |
23 | | memorandum, then the Department shall notify the Comptroller, |
24 | | who shall cause the order to be drawn for the amount specified |
25 | | and to the person named in the notification from the |
26 | | Department. The refund shall be paid by the Treasurer out of |
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1 | | the Flood Prevention Occupation Tax Fund. |
2 | | (g) If a county imposes a tax under this Section, then the |
3 | | county board shall, by ordinance, discontinue the tax upon the |
4 | | payment of all indebtedness of the flood prevention district. |
5 | | The tax shall not be discontinued until all indebtedness of the |
6 | | District has been paid. |
7 | | (h) Any ordinance imposing the tax under this Section, or |
8 | | any ordinance that discontinues the tax, must be certified by |
9 | | the county clerk and filed with the Illinois Department of |
10 | | Revenue either (i) on or before the first day of April, |
11 | | whereupon the Department shall proceed to administer and |
12 | | enforce the tax or change in the rate as of the first day of |
13 | | July next following the filing; or (ii) on or before the first |
14 | | day of October, whereupon the Department shall proceed to |
15 | | administer and enforce the tax or change in the rate as of the |
16 | | first day of January next following the filing. |
17 | | (j) County Flood Prevention Occupation Tax Fund. All |
18 | | proceeds received by a county from a tax distribution under |
19 | | this Section must be maintained in a special fund known as the |
20 | | [name of county] flood prevention occupation tax fund. The |
21 | | county shall, at the direction of the flood prevention |
22 | | district, use moneys in the fund to pay the costs of providing |
23 | | emergency levee repair and flood prevention and to pay bonds, |
24 | | notes, and other evidences of indebtedness issued under this |
25 | | Act. |
26 | | (k) This Section may be cited as the Flood Prevention |
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1 | | Occupation Tax Law.
|
2 | | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; |
3 | | 99-642, eff. 7-28-16.)
|
4 | | Section 60. The Metro-East Park and Recreation District Act |
5 | | is amended by changing Section 30 as follows:
|
6 | | (70 ILCS 1605/30)
|
7 | | Sec. 30. Taxes.
|
8 | | (a) The board shall impose a
tax upon all persons engaged |
9 | | in the business of selling tangible personal
property, other |
10 | | than personal property titled or registered with an agency of
|
11 | | this State's government,
at retail in the District on the gross |
12 | | receipts from the
sales made in the course of business.
This |
13 | | tax
shall be imposed only at the rate of one-tenth of one per |
14 | | cent.
|
15 | | This additional tax may not be imposed on the sales of food |
16 | | for human
consumption that is to be consumed off the premises |
17 | | where it is sold (other
than alcoholic beverages, soft drinks, |
18 | | and food which has been prepared for
immediate consumption) and |
19 | | prescription and non-prescription medicines, drugs,
medical |
20 | | appliances, and insulin, urine testing materials, syringes, |
21 | | and needles
used by diabetics.
Beginning December 1, 2017, this |
22 | | tax is not imposed on sales of aviation fuel unless the tax |
23 | | revenue is expended for airport-related purposes. If the |
24 | | District does not have an airport-related purpose to which it |
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1 | | dedicates aviation fuel tax revenue, then aviation fuel shall |
2 | | be excluded from tax. For purposes of this Act, |
3 | | "airport-related purposes" has the meaning ascribed in Section |
4 | | 6z-20.2 of the State Finance Act. This exception for aviation |
5 | | fuel only applies for so long as the revenue use requirements |
6 | | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
7 | | District. |
8 | | On or before September 1, 2017, and on or before each April |
9 | | 1 and October 1 thereafter, the Board must certify to the |
10 | | Department of Transportation, in the form and manner required |
11 | | by the Department, whether the District has an airport-related |
12 | | purpose, which would allow any Retailers' Occupation Tax and |
13 | | Service Occupation Tax imposed by the District to include tax |
14 | | on aviation fuel. On or before October 1, 2017, and on or |
15 | | before each May 1 and November 1 thereafter, the Department of |
16 | | Transportation shall provide to the Department of Revenue, a |
17 | | list of units of local government which have certified to the |
18 | | Department of Transportation that they have airport-related |
19 | | purposes, which would allow any Retailers' Occupation Tax and |
20 | | Service Occupation Tax imposed by the unit of local government |
21 | | to include tax on aviation fuel. All disputes regarding whether |
22 | | or not a unit of local government has an airport-related |
23 | | purpose shall be resolved by the Department of Transportation. |
24 | | The tax imposed by the Board under this Section and
all |
25 | | civil penalties that may be assessed as an incident of the tax |
26 | | shall be
collected and enforced by the Department of Revenue. |
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1 | | The certificate
of registration that is issued by the |
2 | | Department to a retailer under the
Retailers' Occupation Tax |
3 | | Act shall permit the retailer to engage in a business
that is |
4 | | taxable without registering separately with the Department |
5 | | under an
ordinance or resolution under this Section. The |
6 | | Department has full
power to administer and enforce this |
7 | | Section, to collect all taxes and
penalties due under this |
8 | | Section, to dispose of taxes and penalties so
collected in the |
9 | | manner provided in this Section, and to determine
all rights to |
10 | | credit memoranda arising on account of the erroneous payment of
|
11 | | a tax or penalty under this Section. In the administration of |
12 | | and compliance
with this Section, the Department and persons |
13 | | who are subject to this Section
shall (i) have the same rights, |
14 | | remedies, privileges, immunities, powers, and
duties, (ii) be |
15 | | subject to the same conditions, restrictions, limitations,
|
16 | | penalties, and definitions of terms, and (iii) employ the same |
17 | | modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, |
18 | | 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect |
19 | | to all provisions contained in those Sections
other than the
|
20 | | State rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 |
21 | | (except provisions
relating to
transaction returns and quarter |
22 | | monthly payments , and except that the retailer's discount is |
23 | | not allowed for taxes paid on aviation fuel that are deposited |
24 | | into the Local Government Aviation Trust Fund ), 4, 5, 5a, 5b, |
25 | | 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, |
26 | | 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act |
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1 | | and the Uniform Penalty and
Interest Act as if those provisions |
2 | | were set forth in this Section.
|
3 | | Persons subject to any tax imposed under the authority |
4 | | granted in this
Section may reimburse themselves for their |
5 | | sellers' tax liability by
separately stating the tax as an |
6 | | additional charge, which charge may be stated
in combination, |
7 | | in a single amount, with State tax which sellers are required
|
8 | | to collect under the Use Tax Act, pursuant to such bracketed |
9 | | schedules as the
Department may prescribe.
|
10 | | Whenever the Department determines that a refund should be |
11 | | made under this
Section to a claimant instead of issuing a |
12 | | credit memorandum, the Department
shall notify the State |
13 | | Comptroller, who shall cause the order to be drawn for
the |
14 | | amount specified and to the person named in the notification |
15 | | from the
Department. The refund shall be paid by the State |
16 | | Treasurer out of the
State Metro-East Park and Recreation |
17 | | District Fund.
|
18 | | (b) If a tax has been imposed under subsection (a), a
|
19 | | service occupation tax shall
also be imposed at the same rate |
20 | | upon all persons engaged, in the District, in
the business
of |
21 | | making sales of service, who, as an incident to making those |
22 | | sales of
service, transfer tangible personal property within |
23 | | the District
as an
incident to a sale of service.
This tax may |
24 | | not be imposed on sales of food for human consumption that is |
25 | | to
be consumed off the premises where it is sold (other than |
26 | | alcoholic beverages,
soft drinks, and food prepared for |
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1 | | immediate consumption) and prescription and
non-prescription |
2 | | medicines, drugs, medical appliances, and insulin, urine
|
3 | | testing materials, syringes, and needles used by diabetics. |
4 | | Beginning December 1, 2017, this tax may not be imposed on |
5 | | sales of aviation fuel unless the tax revenue is expended for |
6 | | airport-related purposes. If the District does not have an |
7 | | airport-related purpose to which it dedicates aviation fuel tax |
8 | | revenue, then aviation fuel shall be excluded from tax. For |
9 | | purposes of this Act, "airport-related purposes" has the |
10 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
11 | | This exception for aviation fuel only applies for so long as |
12 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
13 | | U.S.C. §47133 are binding on the District. |
14 | | On or before September 1, 2017, and on or before each April |
15 | | 1 and October 1 thereafter, the Board must certify to the |
16 | | Department of Transportation, in the form and manner required |
17 | | by the Department, whether the District has an airport-related |
18 | | purpose, which would allow any Retailers' Occupation Tax and |
19 | | Service Occupation Tax imposed by the District to include tax |
20 | | on aviation fuel. On or before October 1, 2017, and on or |
21 | | before each May 1 and November 1 thereafter, the Department of |
22 | | Transportation shall provide to the Department of Revenue, a |
23 | | list of units of local government which have certified to the |
24 | | Department of Transportation that they have airport-related |
25 | | purposes, which would allow any Retailers' Occupation Tax and |
26 | | Service Occupation Tax imposed by the unit of local government |
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1 | | to include tax on aviation fuel. All disputes regarding whether |
2 | | or not a unit of local government has an airport-related |
3 | | purpose shall be resolved by the Department of Transportation. |
4 | |
The tax imposed under this subsection and all civil |
5 | | penalties that may be
assessed as an incident thereof shall be |
6 | | collected and enforced by the
Department of Revenue. The |
7 | | Department has
full power to
administer and enforce this |
8 | | subsection; to collect all taxes and penalties
due hereunder; |
9 | | to dispose of taxes and penalties so collected in the manner
|
10 | | hereinafter provided; and to determine all rights to credit |
11 | | memoranda
arising on account of the erroneous payment of tax or |
12 | | penalty hereunder.
In the administration of, and compliance |
13 | | with this subsection, the
Department and persons who are |
14 | | subject to this paragraph shall (i) have the
same rights, |
15 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
16 | | subject to the same conditions, restrictions, limitations, |
17 | | penalties,
exclusions, exemptions, and definitions of terms, |
18 | | and (iii) employ the same
modes
of procedure as are prescribed |
19 | | in Sections 2 (except that the
reference to State in the |
20 | | definition of supplier maintaining a place of
business in this |
21 | | State shall mean the District), 2a, 2b, 2c, 3 through
3-50 (in |
22 | | respect to all provisions therein other than the State rate of
|
23 | | tax), 4 (except that the reference to the State shall be to the |
24 | | District),
5, 7, 8 (except that the jurisdiction to which the |
25 | | tax shall be a debt to
the extent indicated in that Section 8 |
26 | | shall be the District), 9 (except as
to the disposition of |
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1 | | taxes and penalties collected , and except that the retailer's |
2 | | discount is not allowed for taxes paid on aviation fuel that |
3 | | are deposited into the Local Government Aviation Trust Fund ), |
4 | | 10, 11, 12 (except the
reference therein to Section 2b of the
|
5 | | Retailers' Occupation Tax Act), 13 (except that any reference |
6 | | to the State
shall mean the District), Sections 15, 16,
17, 18, |
7 | | 19 and 20 of the Service Occupation Tax Act and
the Uniform |
8 | | Penalty and Interest Act, as fully as if those provisions were
|
9 | | set forth herein.
|
10 | | Persons subject to any tax imposed under the authority |
11 | | granted in
this subsection may reimburse themselves for their |
12 | | serviceman's tax liability
by separately stating the tax as an |
13 | | additional charge, which
charge may be stated in combination, |
14 | | in a single amount, with State tax
that servicemen are |
15 | | authorized to collect under the Service Use Tax Act, in
|
16 | | accordance with such bracket schedules as the Department may |
17 | | prescribe.
|
18 | | Whenever the Department determines that a refund should be |
19 | | made under this
subsection to a claimant instead of issuing a |
20 | | credit memorandum, the Department
shall notify the State |
21 | | Comptroller, who shall cause the warrant to be drawn
for the |
22 | | amount specified, and to the person named, in the notification
|
23 | | from the Department. The refund shall be paid by the State |
24 | | Treasurer out
of the
State Metro-East Park and Recreation |
25 | | District Fund.
|
26 | | Nothing in this subsection shall be construed to authorize |
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1 | | the board
to impose a tax upon the privilege of engaging in any |
2 | | business which under
the Constitution of the United States may |
3 | | not be made the subject of taxation
by the State.
|
4 | | (c) Except as otherwise provided in this paragraph, the The |
5 | | Department shall immediately pay over to the State Treasurer, |
6 | | ex
officio,
as trustee, all taxes and penalties collected under |
7 | | this Section to be
deposited into the
State Metro-East Park and |
8 | | Recreation District Fund, which
shall be an unappropriated |
9 | | trust fund held outside of the State treasury. Taxes and |
10 | | penalties collected on aviation fuel sold on or after December |
11 | | 1, 2017, shall be immediately paid over by the Department to |
12 | | the State Treasurer, ex officio, as trustee, for deposit into |
13 | | the Local Government Aviation Trust Fund. The Department shall |
14 | | only pay moneys into the State Aviation Program Fund under this |
15 | | Act for so long as the revenue use requirements of 49 U.S.C. |
16 | | §47107(b) and 49 U.S.C. §47133 are binding on the District. |
17 | | As soon as possible after the first day of each month, |
18 | | beginning January 1, 2011, upon certification of the Department |
19 | | of Revenue, the Comptroller shall order transferred, and the |
20 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
21 | | local sales tax increment, as defined in the Innovation |
22 | | Development and Economy Act, collected under this Section |
23 | | during the second preceding calendar month for sales within a |
24 | | STAR bond district. The Department shall make this |
25 | | certification only if the Metro East Park and Recreation |
26 | | District imposes a tax on real property as provided in the |
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1 | | definition of "local sales taxes" under the Innovation |
2 | | Development and Economy Act. |
3 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
4 | | on
or before the 25th
day of each calendar month, the |
5 | | Department shall prepare and certify to the
Comptroller the |
6 | | disbursement of stated sums of money
pursuant to Section 35 of |
7 | | this Act to the District from which retailers have
paid
taxes |
8 | | or penalties to the Department during the second preceding
|
9 | | calendar month. The amount to be paid to the District shall be |
10 | | the amount (not
including credit memoranda and not including |
11 | | taxes and penalties collected on aviation fuel sold on or after |
12 | | December 1, 2017 ) collected under this Section during the |
13 | | second
preceding
calendar month by the Department plus an |
14 | | amount the Department determines is
necessary to offset any |
15 | | amounts that were erroneously paid to a different
taxing body, |
16 | | and not including (i) an amount equal to the amount of refunds
|
17 | | made
during the second preceding calendar month by the |
18 | | Department on behalf of
the District, (ii) any amount that the |
19 | | Department determines is
necessary to offset any amounts that |
20 | | were payable to a different taxing body
but were erroneously |
21 | | paid to the District, (iii) any amounts that are transferred to |
22 | | the STAR Bonds Revenue Fund, and (iv) 2% of the remainder, |
23 | | which the Department shall transfer into the Tax Compliance and |
24 | | Administration Fund. The Department, at the time of each |
25 | | monthly disbursement to the District, shall prepare and certify |
26 | | to the State Comptroller the amount to be transferred into the |
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1 | | Tax Compliance and Administration Fund under this subsection. |
2 | | Within 10 days after receipt by the
Comptroller of the |
3 | | disbursement certification to the District and the Tax |
4 | | Compliance and Administration Fund provided for in
this Section |
5 | | to be given to the Comptroller by the Department, the |
6 | | Comptroller
shall cause the orders to be drawn for the |
7 | | respective amounts in accordance
with directions contained in |
8 | | the certification.
|
9 | | (d) For the purpose of determining
whether a tax authorized |
10 | | under this Section is
applicable, a retail sale by a producer |
11 | | of coal or another mineral mined in
Illinois is a sale at |
12 | | retail at the place where the coal or other mineral mined
in |
13 | | Illinois is extracted from the earth. This paragraph does not |
14 | | apply to coal
or another mineral when it is delivered or |
15 | | shipped by the seller to the
purchaser
at a point outside |
16 | | Illinois so that the sale is exempt under the United States
|
17 | | Constitution as a sale in interstate or foreign commerce.
|
18 | | (e) Nothing in this Section shall be construed to authorize |
19 | | the board to
impose a
tax upon the privilege of engaging in any |
20 | | business that under the Constitution
of the United States may |
21 | | not be made the subject of taxation by this State.
|
22 | | (f) An ordinance imposing a tax under this Section or an |
23 | | ordinance extending
the
imposition of a tax to an additional |
24 | | county or counties
shall be certified
by the
board and filed |
25 | | with the Department of Revenue
either (i) on or
before the |
26 | | first day of April, whereupon the Department shall proceed to
|
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1 | | administer and enforce the tax as of the first day of July next |
2 | | following
the filing; or (ii)
on or before the first day of |
3 | | October, whereupon the
Department shall proceed to administer |
4 | | and enforce the tax as of the first
day of January next |
5 | | following the filing.
|
6 | | (g) When certifying the amount of a monthly disbursement to |
7 | | the District
under
this
Section, the Department shall increase |
8 | | or decrease the amounts by an amount
necessary to offset any |
9 | | misallocation of previous disbursements. The offset
amount |
10 | | shall be the amount erroneously disbursed within the previous 6 |
11 | | months
from the time a misallocation is discovered.
|
12 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
13 | | Section 65. The Local Mass Transit District Act is amended |
14 | | by changing Section 5.01 as follows:
|
15 | | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
|
16 | | Sec. 5.01. Metro East Mass Transit District; use and |
17 | | occupation taxes.
|
18 | | (a) The Board of Trustees of any Metro East Mass Transit
|
19 | | District may, by ordinance adopted with the concurrence of |
20 | | two-thirds of
the then trustees, impose throughout the District |
21 | | any or all of the taxes and
fees provided in this Section. |
22 | | Except as otherwise provided, all All taxes and fees imposed |
23 | | under this Section
shall be used only for public mass |
24 | | transportation systems, and the amount used
to provide mass |
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1 | | transit service to unserved areas of the District shall be in
|
2 | | the same proportion to the total proceeds as the number of |
3 | | persons residing in
the unserved areas is to the total |
4 | | population of the District. Except as
otherwise provided in |
5 | | this Act, taxes imposed under
this Section and civil penalties |
6 | | imposed incident thereto shall be
collected and enforced by the |
7 | | State Department of Revenue.
The Department shall have the |
8 | | power to administer and enforce the taxes
and to determine all |
9 | | rights for refunds for erroneous payments of the taxes.
|
10 | | (b) The Board may impose a Metro East Mass Transit District |
11 | | Retailers'
Occupation Tax upon all persons engaged in the |
12 | | business of selling tangible
personal property at retail in the |
13 | | district at a rate of 1/4 of 1%, or as
authorized under |
14 | | subsection (d-5) of this Section, of the
gross receipts from |
15 | | the sales made in the course of such business within
the |
16 | | district , except that the rate of tax imposed under this |
17 | | Section on sales of aviation fuel on or after December 1, 2017 |
18 | | shall be 0.25% in Madison County unless the Metro-East Mass |
19 | | Transit District in Madison County has an "airport-related |
20 | | purpose" and any additional amount authorized under subsection |
21 | | (d-5) is expended for airport-related purposes. If there is no |
22 | | airport-related purpose to which aviation fuel tax revenue is |
23 | | dedicated, then aviation fuel is excluded from any future |
24 | | increase in the tax. The rate in St. Clair County shall be |
25 | | 0.25% unless the Metro-East Mass Transit District in St. Clair |
26 | | County has an "airport-related purpose" and the additional |
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1 | | 0.50% of the 0.75% tax on aviation fuel imposed in that County |
2 | | is expended for airport-related purposes. If there is no |
3 | | airport-related purpose to which aviation fuel tax revenue is |
4 | | dedicated, then aviation fuel is excluded from the tax . |
5 | | On or before September 1, 2017, and on or before each April |
6 | | 1 and October 1 thereafter, each Metro-East Mass Transit |
7 | | District and Madison and St. Clair Counties must certify to the |
8 | | Department of Transportation, in the form and manner required |
9 | | by the Department, whether they have an airport-related |
10 | | purpose, which would allow any Retailers' Occupation Tax and |
11 | | Service Occupation Tax imposed under this Act to include tax on |
12 | | aviation fuel. On or before October 1, 2017, and on or before |
13 | | each May 1 and November 1 thereafter, the Department of |
14 | | Transportation shall provide to the Department of Revenue, a |
15 | | list of units of local government which have certified to the |
16 | | Department of Transportation that they have airport-related |
17 | | purposes, which would allow any Retailers' Occupation Tax and |
18 | | Service Occupation Tax imposed by the unit of local government |
19 | | to include tax on aviation fuel. All disputes regarding whether |
20 | | or not a unit of local government has an airport-related |
21 | | purpose shall be resolved by the Department of Transportation. |
22 | | For purposes of this Act, "airport-related purposes" has |
23 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
24 | | Act. This exclusion for aviation fuel only applies for so long |
25 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
26 | | U.S.C. §47133 are binding on the District. |
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1 | | The tax imposed under this Section and all civil
penalties |
2 | | that may be assessed as an incident thereof shall be collected
|
3 | | and enforced by the State Department of Revenue. The Department |
4 | | shall have
full power to administer and enforce this Section; |
5 | | to collect all taxes
and penalties so collected in the manner |
6 | | hereinafter provided; and to determine
all rights to credit |
7 | | memoranda arising on account of the erroneous payment
of tax or |
8 | | penalty hereunder. In the administration of, and compliance |
9 | | with,
this Section, the Department and persons who are subject |
10 | | to this Section
shall have the same rights, remedies, |
11 | | privileges, immunities, powers and
duties, and be subject to |
12 | | the same conditions, restrictions, limitations,
penalties, |
13 | | exclusions, exemptions and definitions of terms and employ
the |
14 | | same modes of procedure, as are prescribed in Sections 1, 1a, |
15 | | 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all |
16 | | provisions
therein other than the State rate of tax), 2c, 3 |
17 | | (except as to the
disposition of taxes and penalties collected , |
18 | | and except that the retailer's discount is not allowed for |
19 | | taxes paid on aviation fuel that are deposited into the Local |
20 | | Government Aviation Trust Fund ), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, |
21 | | 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, |
22 | | and 14 of
the Retailers' Occupation Tax Act and Section 3-7 of |
23 | | the Uniform Penalty
and Interest Act, as fully as if those |
24 | | provisions were set forth herein.
|
25 | | Persons subject to any tax imposed under the Section may |
26 | | reimburse
themselves for their seller's tax liability |
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1 | | hereunder by separately stating
the tax as an additional |
2 | | charge, which charge may be stated in combination,
in a single |
3 | | amount, with State taxes that sellers are required to collect
|
4 | | under the Use Tax Act, in accordance with such bracket |
5 | | schedules as the
Department may prescribe.
|
6 | | Whenever the Department determines that a refund should be |
7 | | made under this
Section to a claimant instead of issuing a |
8 | | credit memorandum, the Department
shall notify the State |
9 | | Comptroller, who shall cause the warrant to be drawn
for the |
10 | | amount specified, and to the person named, in the notification
|
11 | | from the Department. The refund shall be paid by the State |
12 | | Treasurer out
of the Metro East Mass Transit District tax fund |
13 | | established under
paragraph (h)
of this Section.
|
14 | | If a tax is imposed under this subsection (b), a tax shall |
15 | | also be
imposed under subsections (c) and (d) of this Section.
|
16 | | For the purpose of determining whether a tax authorized |
17 | | under this Section
is applicable, a retail sale, by a producer |
18 | | of coal or other mineral mined
in Illinois, is a sale at retail |
19 | | at the place where the coal or other mineral
mined in Illinois |
20 | | is extracted from the earth. This paragraph does not
apply to |
21 | | coal or other mineral when it is delivered or shipped by the |
22 | | seller
to the purchaser at a point outside Illinois so that the |
23 | | sale is exempt
under the Federal Constitution as a sale in |
24 | | interstate or foreign commerce.
|
25 | | No tax shall be imposed or collected under this subsection |
26 | | on the sale of a motor vehicle in this State to a resident of |
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1 | | another state if that motor vehicle will not be titled in this |
2 | | State.
|
3 | | Nothing in this Section shall be construed to authorize the |
4 | | Metro East
Mass Transit District to impose a tax upon the |
5 | | privilege of engaging in any
business which under the |
6 | | Constitution of the United States may not be made
the subject |
7 | | of taxation by this State.
|
8 | | (c) If a tax has been imposed under subsection (b), a Metro |
9 | | East Mass
Transit District Service Occupation Tax shall
also be |
10 | | imposed upon all persons engaged, in the district, in the |
11 | | business
of making sales of service, who, as an incident to |
12 | | making those sales of
service, transfer tangible personal |
13 | | property within the District, either in
the form of tangible |
14 | | personal property or in the form of real estate as an
incident |
15 | | to a sale of service. The tax rate shall be 1/4%, or as |
16 | | authorized
under subsection (d-5) of this Section, of the |
17 | | selling
price of tangible personal property so transferred |
18 | | within the district , except that the rate of tax imposed in |
19 | | these Counties under this Section on sales of aviation fuel on |
20 | | or after December 1, 2017 shall be 0.25% in Madison County |
21 | | unless the Metro-East Mass Transit District in Madison County |
22 | | has an "airport-related purpose" and any additional amount |
23 | | authorized under subsection (d-5) is expended for |
24 | | airport-related purposes. If there is no airport-related |
25 | | purpose to which aviation fuel tax revenue is dedicated, then |
26 | | aviation fuel is excluded from any future increase in the tax. |
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1 | | The rate in St. Clair County shall be 0.25% unless the |
2 | | Metro-East Mass Transit District in St. Clair County has an |
3 | | "airport-related purpose" and the additional 0.50% of the 0.75% |
4 | | tax on aviation fuel is expended for airport-related purposes. |
5 | | If there is no airport-related purpose to which aviation fuel |
6 | | tax revenue is dedicated, then aviation fuel is excluded from |
7 | | the tax .
|
8 | | On or before September 1, 2017, and on or before each April |
9 | | 1 and October 1 thereafter, each Metro-East Mass Transit |
10 | | District and Madison and St. Clair Counties must certify to the |
11 | | Department of Transportation, in the form and manner required |
12 | | by the Department, whether they have an airport-related |
13 | | purpose, which would allow any Retailers' Occupation Tax and |
14 | | Service Occupation Tax imposed under this Act to include tax on |
15 | | aviation fuel. On or before October 1, 2017, and on or before |
16 | | each May 1 and November 1 thereafter, the Department of |
17 | | Transportation shall provide to the Department of Revenue, a |
18 | | list of units of local government which have certified to the |
19 | | Department of Transportation that they have airport-related |
20 | | purposes, which would allow any Retailers' Occupation Tax and |
21 | | Service Occupation Tax imposed by the unit of local government |
22 | | to include tax on aviation fuel. All disputes regarding whether |
23 | | or not a unit of local government has an airport-related |
24 | | purpose shall be resolved by the Department of Transportation. |
25 | | For purposes of this Act, "airport-related purposes" has |
26 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
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1 | | Act. This exclusion for aviation fuel only applies for so long |
2 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
3 | | U.S.C. §47133 are binding on the District. |
4 | | The tax imposed under this paragraph and all civil |
5 | | penalties that may be
assessed as an incident thereof shall be |
6 | | collected and enforced by the
State Department of Revenue. The |
7 | | Department shall have full power to
administer and enforce this |
8 | | paragraph; to collect all taxes and penalties
due hereunder; to |
9 | | dispose of taxes and penalties so collected in the manner
|
10 | | hereinafter provided; and to determine all rights to credit |
11 | | memoranda
arising on account of the erroneous payment of tax or |
12 | | penalty hereunder.
In the administration of, and compliance |
13 | | with this paragraph, the
Department and persons who are subject |
14 | | to this paragraph shall have the
same rights, remedies, |
15 | | privileges, immunities, powers and duties, and be
subject to |
16 | | the same conditions, restrictions, limitations, penalties,
|
17 | | exclusions, exemptions and definitions of terms and employ the |
18 | | same modes
of procedure as are prescribed in Sections 1a-1, 2 |
19 | | (except that the
reference to State in the definition of |
20 | | supplier maintaining a place of
business in this State shall |
21 | | mean the Authority), 2a, 3 through
3-50 (in respect to all |
22 | | provisions therein other than the State rate of
tax), 4 (except |
23 | | that the reference to the State shall be to the Authority),
5, |
24 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
25 | | debt to
the extent indicated in that Section 8 shall be the |
26 | | District), 9 (except as
to the disposition of taxes and |
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1 | | penalties collected, and except that
the returned merchandise |
2 | | credit for this tax may not be taken against any
State tax , and |
3 | | except that the retailer's discount is not allowed for taxes |
4 | | paid on aviation fuel that are deposited into the Local |
5 | | Government Aviation Trust Fund ), 10, 11, 12 (except the |
6 | | reference therein to Section 2b of the
Retailers' Occupation |
7 | | Tax Act), 13 (except that any reference to the State
shall mean |
8 | | the District), the first paragraph of Section 15, 16,
17, 18, |
9 | | 19 and 20 of the Service Occupation Tax Act and Section 3-7 of
|
10 | | the Uniform Penalty and Interest Act, as fully as if those |
11 | | provisions were
set forth herein.
|
12 | | Persons subject to any tax imposed under the authority |
13 | | granted in
this paragraph may reimburse themselves for their |
14 | | serviceman's tax liability
hereunder by separately stating the |
15 | | tax as an additional charge, which
charge may be stated in |
16 | | combination, in a single amount, with State tax
that servicemen |
17 | | are authorized to collect under the Service Use Tax Act, in
|
18 | | accordance with such bracket schedules as the Department may |
19 | | prescribe.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under this
paragraph to a claimant instead of issuing a |
22 | | credit memorandum, the Department
shall notify the State |
23 | | Comptroller, who shall cause the warrant to be drawn
for the |
24 | | amount specified, and to the person named, in the notification
|
25 | | from the Department. The refund shall be paid by the State |
26 | | Treasurer out
of the Metro East Mass Transit District tax fund |
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1 | | established under
paragraph (h)
of this Section.
|
2 | | Nothing in this paragraph shall be construed to authorize |
3 | | the District
to impose a tax upon the privilege of engaging in |
4 | | any business which under
the Constitution of the United States |
5 | | may not be made the subject of taxation
by the State.
|
6 | | (d) If a tax has been imposed under subsection (b), a Metro |
7 | | East Mass
Transit District Use Tax shall
also be imposed upon |
8 | | the privilege of using, in the district, any item of
tangible |
9 | | personal property that is purchased outside the district at
|
10 | | retail from a retailer, and that is titled or registered with |
11 | | an agency of
this State's government, at a rate of 1/4%, or as |
12 | | authorized under subsection
(d-5) of this Section, of the |
13 | | selling price of the
tangible personal property within the |
14 | | District, as "selling price" is
defined in the Use Tax Act. The |
15 | | tax shall be collected from persons whose
Illinois address for |
16 | | titling or registration purposes is given as being in
the |
17 | | District. The tax shall be collected by the Department of |
18 | | Revenue for
the Metro East Mass Transit District. The tax must |
19 | | be paid to the State,
or an exemption determination must be |
20 | | obtained from the Department of
Revenue, before the title or |
21 | | certificate of registration for the property
may be issued. The |
22 | | tax or proof of exemption may be transmitted to the
Department |
23 | | by way of the State agency with which, or the State officer |
24 | | with
whom, the tangible personal property must be titled or |
25 | | registered if the
Department and the State agency or State |
26 | | officer determine that this
procedure will expedite the |
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1 | | processing of applications for title or
registration.
|
2 | | The Department shall have full power to administer and |
3 | | enforce this
paragraph; to collect all taxes, penalties and |
4 | | interest due hereunder; to
dispose of taxes, penalties and |
5 | | interest so collected in the manner
hereinafter provided; and |
6 | | to determine all rights to credit memoranda or
refunds arising |
7 | | on account of the erroneous payment of tax, penalty or
interest |
8 | | hereunder. In the administration of, and compliance with, this
|
9 | | paragraph, the Department and persons who are subject to this |
10 | | paragraph
shall have the same rights, remedies, privileges, |
11 | | immunities, powers and
duties, and be subject to the same |
12 | | conditions, restrictions, limitations,
penalties, exclusions, |
13 | | exemptions and definitions of terms
and employ the same modes |
14 | | of procedure, as are prescribed in Sections 2
(except the |
15 | | definition of "retailer maintaining a place of business in this
|
16 | | State"), 3 through 3-80 (except provisions pertaining to the |
17 | | State rate
of tax, and except provisions concerning collection |
18 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
19 | | 19 (except the portions pertaining
to claims by retailers and |
20 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
21 | | the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
22 | | Interest Act, that are not inconsistent with this
paragraph, as |
23 | | fully as if those provisions were set forth herein.
|
24 | | Whenever the Department determines that a refund should be |
25 | | made under this
paragraph to a claimant instead of issuing a |
26 | | credit memorandum, the Department
shall notify the State |
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|
1 | | Comptroller, who shall cause the order
to be drawn for the |
2 | | amount specified, and to the person named, in the
notification |
3 | | from the Department. The refund shall be paid by the State
|
4 | | Treasurer out of the Metro East Mass Transit District tax fund |
5 | | established
under paragraph (h)
of this Section.
|
6 | | (d-5) (A) The county board of any county participating in |
7 | | the Metro
East Mass Transit District may authorize, by |
8 | | ordinance, a
referendum on the question of whether the tax |
9 | | rates for the
Metro East Mass Transit District Retailers' |
10 | | Occupation Tax, the
Metro East Mass Transit District Service |
11 | | Occupation Tax, and the
Metro East Mass Transit District Use |
12 | | Tax for
the District should be increased from 0.25% to 0.75%.
|
13 | | Upon adopting the ordinance, the county
board shall certify the |
14 | | proposition to the proper election officials who shall
submit |
15 | | the proposition to the voters of the District at the next |
16 | | election,
in accordance with the general election law.
|
17 | | The proposition shall be in substantially the following |
18 | | form:
|
19 | | Shall the tax rates for the Metro East Mass Transit |
20 | | District Retailers'
Occupation Tax, the Metro East Mass |
21 | | Transit District Service Occupation Tax,
and the Metro East |
22 | | Mass Transit District Use Tax be increased from 0.25% to
|
23 | | 0.75%?
|
24 | | (B) Two thousand five hundred electors of any Metro East |
25 | | Mass Transit
District may petition the Chief Judge of the |
26 | | Circuit Court, or any judge of
that Circuit designated by the |
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1 | | Chief Judge, in which that District is located
to cause to be |
2 | | submitted to a vote of the electors the question whether the |
3 | | tax
rates for the Metro East Mass Transit District Retailers' |
4 | | Occupation Tax, the
Metro East Mass Transit District Service |
5 | | Occupation Tax, and the Metro East
Mass Transit District Use |
6 | | Tax for the District should be increased from 0.25%
to 0.75%.
|
7 | | Upon submission of such petition the court shall set a date |
8 | | not less than 10
nor more than 30 days thereafter for a hearing |
9 | | on the sufficiency thereof.
Notice of the filing of such |
10 | | petition and of such date shall be given in
writing to the |
11 | | District and the County Clerk at least 7 days before the date |
12 | | of
such hearing.
|
13 | | If such petition is found sufficient, the court shall enter |
14 | | an order to
submit that proposition at the next election, in |
15 | | accordance with general
election law.
|
16 | | The form of the petition shall be in substantially the |
17 | | following form: To the
Circuit Court of the County of (name of |
18 | | county):
|
19 | | We, the undersigned electors of the (name of transit |
20 | | district),
respectfully petition your honor to submit to a |
21 | | vote of the electors of (name
of transit district) the |
22 | | following proposition:
|
23 | | Shall the tax rates for the Metro East Mass Transit |
24 | | District Retailers'
Occupation Tax, the Metro East Mass |
25 | | Transit District Service Occupation Tax,
and the Metro East |
26 | | Mass Transit District Use Tax be increased from 0.25% to
|
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1 | | 0.75%?
|
2 | | Name Address, with Street and Number.
|
|
3 | | ...................... | ........................................ | |
4 | | ...................... | ........................................ |
|
5 | | (C) The votes shall be recorded as "YES" or "NO". If a |
6 | | majority of all
votes
cast on the proposition are for the |
7 | | increase in
the tax rates, the Metro East Mass Transit District |
8 | | shall begin imposing the
increased rates in the District, and
|
9 | | the Department of Revenue shall begin collecting the increased |
10 | | amounts, as
provided under this Section.
An ordinance imposing |
11 | | or discontinuing a tax hereunder or effecting a change
in the |
12 | | rate thereof shall be adopted and a certified copy thereof |
13 | | filed with
the Department on or before the first day of |
14 | | October, whereupon the Department
shall proceed to administer |
15 | | and enforce this Section as of the first day of
January next |
16 | | following the adoption and filing, or on or before the first |
17 | | day
of April, whereupon the Department shall proceed to |
18 | | administer and enforce this
Section as of the first day of July |
19 | | next following the adoption and filing.
|
20 | | (D) If the voters have approved a referendum under this |
21 | | subsection,
before
November 1, 1994, to
increase the tax rate |
22 | | under this subsection, the Metro East Mass Transit
District |
23 | | Board of Trustees may adopt by a majority vote an ordinance at |
24 | | any
time
before January 1, 1995 that excludes from the rate |
25 | | increase tangible personal
property that is titled or |
26 | | registered with an
agency of this State's government.
The |
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1 | | ordinance excluding titled or
registered tangible personal |
2 | | property from the rate increase must be filed with
the |
3 | | Department at least 15 days before its effective date.
At any |
4 | | time after adopting an ordinance excluding from the rate |
5 | | increase
tangible personal property that is titled or |
6 | | registered with an agency of this
State's government, the Metro |
7 | | East Mass Transit District Board of Trustees may
adopt an |
8 | | ordinance applying the rate increase to that tangible personal
|
9 | | property. The ordinance shall be adopted, and a certified copy |
10 | | of that
ordinance shall be filed with the Department, on or |
11 | | before October 1, whereupon
the Department shall proceed to |
12 | | administer and enforce the rate increase
against tangible |
13 | | personal property titled or registered with an agency of this
|
14 | | State's government as of the following January
1. After |
15 | | December 31, 1995, any reimposed rate increase in effect under |
16 | | this
subsection shall no longer apply to tangible personal |
17 | | property titled or
registered with an agency of this State's |
18 | | government. Beginning January 1,
1996, the Board of Trustees of |
19 | | any Metro East Mass Transit
District may never reimpose a |
20 | | previously excluded tax rate increase on tangible
personal |
21 | | property titled or registered with an agency of this State's
|
22 | | government.
After July 1, 2004, if the voters have approved a |
23 | | referendum under this
subsection to increase the tax rate under |
24 | | this subsection, the Metro East Mass
Transit District Board of |
25 | | Trustees may adopt by a majority vote an ordinance
that |
26 | | excludes from the rate increase tangible personal property that |
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1 | | is titled
or registered with an agency of this State's |
2 | | government. The ordinance excluding titled or registered |
3 | | tangible personal property from the rate increase shall be
|
4 | | adopted, and a certified copy of that ordinance shall be filed |
5 | | with the
Department on or before October 1, whereupon the |
6 | | Department shall administer and enforce this exclusion from the |
7 | | rate increase as of the
following January 1, or on or before |
8 | | April 1, whereupon the Department shall
administer and enforce |
9 | | this exclusion from the rate increase as of the
following July |
10 | | 1. The Board of Trustees of any Metro East Mass Transit |
11 | | District
may never
reimpose a previously excluded tax rate |
12 | | increase on tangible personal property
titled or registered |
13 | | with an agency of this State's government.
|
14 | | (d-6) If the Board of Trustees of any Metro East Mass |
15 | | Transit District has
imposed a rate increase under subsection |
16 | | (d-5) and filed an
ordinance with the Department of Revenue |
17 | | excluding titled property from the
higher rate, then that Board |
18 | | may, by ordinance adopted with
the concurrence of two-thirds of |
19 | | the then trustees, impose throughout the
District a fee. The |
20 | | fee on the excluded property shall not exceed $20 per
retail |
21 | | transaction or an
amount
equal to the amount of tax excluded, |
22 | | whichever is less, on
tangible personal property that is titled |
23 | | or registered with an agency of this
State's government. |
24 | | Beginning July 1, 2004, the fee shall apply only to
titled |
25 | | property that is subject to either the Metro East Mass Transit |
26 | | District
Retailers' Occupation Tax or the Metro East Mass |
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1 | | Transit District Service
Occupation Tax. No fee shall be |
2 | | imposed or collected under this subsection on the sale of a |
3 | | motor vehicle in this State to a resident of another state if |
4 | | that motor vehicle will not be titled in this State.
|
5 | | (d-7) Until June 30, 2004, if a fee has been imposed under |
6 | | subsection
(d-6), a fee shall also
be imposed upon the |
7 | | privilege of using, in the district, any item of tangible
|
8 | | personal property that is titled or registered with any agency |
9 | | of this State's
government, in an amount equal to the amount of |
10 | | the fee imposed under
subsection (d-6).
|
11 | | (d-7.1) Beginning July 1, 2004, any fee imposed by the |
12 | | Board of Trustees
of any Metro East Mass Transit District under |
13 | | subsection (d-6) and all civil
penalties that may be assessed |
14 | | as an incident of the fees shall be collected
and enforced by |
15 | | the State Department of Revenue. Reference to "taxes" in this
|
16 | | Section shall be construed to apply to the administration, |
17 | | payment, and
remittance of all fees under this Section. For |
18 | | purposes of any fee imposed
under subsection (d-6), 4% of the |
19 | | fee, penalty, and interest received by the
Department in the |
20 | | first 12 months that the fee is collected and enforced by
the |
21 | | Department and 2% of the fee, penalty, and interest following |
22 | | the first
12 months (except the amount collected on aviation |
23 | | fuel sold on or after December 1, 2017) shall be deposited into |
24 | | the Tax Compliance and Administration
Fund and shall be used by |
25 | | the Department, subject to appropriation, to cover
the costs of |
26 | | the Department. No retailers' discount shall apply to any fee
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1 | | imposed under subsection (d-6).
|
2 | | (d-8) No item of titled property shall be subject to both
|
3 | | the higher rate approved by referendum, as authorized under |
4 | | subsection (d-5),
and any fee imposed under subsection (d-6) or |
5 | | (d-7).
|
6 | | (d-9) (Blank).
|
7 | | (d-10) (Blank).
|
8 | | (e) A certificate of registration issued by the State |
9 | | Department of
Revenue to a retailer under the Retailers' |
10 | | Occupation Tax Act or under the
Service Occupation Tax Act |
11 | | shall permit the registrant to engage in a
business that is |
12 | | taxed under the tax imposed under paragraphs (b), (c)
or (d) of |
13 | | this Section and no additional registration shall be required |
14 | | under
the tax. A certificate issued under the Use Tax Act or |
15 | | the Service Use Tax
Act shall be applicable with regard to any |
16 | | tax imposed under paragraph (c)
of this Section.
|
17 | | (f) (Blank).
|
18 | | (g) Any ordinance imposing or discontinuing any tax under |
19 | | this
Section shall be adopted and a certified copy thereof |
20 | | filed with the
Department on or before June 1, whereupon the |
21 | | Department of Revenue shall
proceed to administer and enforce |
22 | | this Section on behalf of the Metro East
Mass Transit District |
23 | | as of September 1 next following such
adoption and filing. |
24 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
25 | | or discontinuing the tax hereunder shall be adopted and a
|
26 | | certified copy thereof filed with the Department on or before |
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1 | | the first day
of July, whereupon the Department shall proceed |
2 | | to administer and enforce
this Section as of the first day of |
3 | | October next following such adoption
and filing. Beginning |
4 | | January 1, 1993, except as provided in subsection
(d-5) of this |
5 | | Section, an ordinance or resolution imposing
or discontinuing |
6 | | the tax hereunder shall be adopted and a certified copy
thereof |
7 | | filed with the Department on or before the first day of |
8 | | October,
whereupon the Department shall proceed to administer |
9 | | and enforce this
Section as of the first day of January next |
10 | | following such adoption and
filing,
or, beginning January 1, |
11 | | 2004, on or before the first day of April, whereupon
the |
12 | | Department shall proceed to administer and enforce this Section |
13 | | as of the
first day of July next following the adoption and |
14 | | filing.
|
15 | | (h) Except as provided in subsection (d-7.1), the State |
16 | | Department of
Revenue shall, upon collecting any taxes as
|
17 | | provided in this Section, pay the taxes over to the State |
18 | | Treasurer as
trustee for the District. The taxes shall be held |
19 | | in a trust fund outside
the State Treasury. Taxes and penalties |
20 | | collected in St. Clair Counties on aviation fuel sold on or |
21 | | after December 1, 2017 from the 0.50% of the .75% rate shall be |
22 | | immediately paid over by the Department to the State Treasurer, |
23 | | ex officio, as trustee, for deposit into the Local Government |
24 | | Aviation Trust Fund. The Department shall only pay moneys into |
25 | | the Local Government Aviation Trust Fund under this Act for so |
26 | | long as the revenue use requirements of 49 U.S.C. §47107(b) and |
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1 | | 49 U.S.C. §47133 are binding on the District. |
2 | | As soon as possible after the first day of each month, |
3 | | beginning January 1, 2011, upon certification of the Department |
4 | | of Revenue, the Comptroller shall order transferred, and the |
5 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
6 | | local sales tax increment, as defined in the Innovation |
7 | | Development and Economy Act, collected under this Section |
8 | | during the second preceding calendar month for sales within a |
9 | | STAR bond district. The Department shall make this |
10 | | certification only if the local mass transit district imposes a |
11 | | tax on real property as provided in the definition of "local |
12 | | sales taxes" under the Innovation Development and Economy Act. |
13 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
14 | | on or before the 25th day of each calendar month, the
State |
15 | | Department of Revenue shall prepare and certify to the |
16 | | Comptroller of
the State of Illinois the amount to be paid to |
17 | | the District, which shall be
the amount (not including credit |
18 | | memoranda and not including taxes and penalties collected on |
19 | | aviation fuel sold on or after December 1, 2017 ) collected |
20 | | under this Section during the second preceding calendar month |
21 | | by the Department plus an amount the Department determines is |
22 | | necessary to offset any amounts that were erroneously paid to a |
23 | | different taxing body, and not including any amount equal to |
24 | | the amount of refunds made during the second preceding calendar |
25 | | month by the Department on behalf of the District, and not |
26 | | including any amount that the Department determines is |
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1 | | necessary to offset any amounts that were payable to a |
2 | | different taxing body but were erroneously paid to the |
3 | | District, and less any amounts that are transferred to the STAR |
4 | | Bonds Revenue Fund, less 2% of the remainder, which the |
5 | | Department shall transfer into the Tax Compliance and |
6 | | Administration Fund. The Department, at the time of each |
7 | | monthly disbursement to the District, shall prepare and certify |
8 | | to the State Comptroller the amount to be transferred into the |
9 | | Tax Compliance and Administration Fund under this subsection. |
10 | | Within 10 days after receipt by
the Comptroller of the |
11 | | certification of the amount to be paid to the
District and the |
12 | | Tax Compliance and Administration Fund, the Comptroller shall |
13 | | cause an order to be drawn for payment
for the amount in |
14 | | accordance with the direction in the certification.
|
15 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
16 | | Section 70. The Regional Transportation Authority Act is |
17 | | amended by changing Sections 4.03 and 4.03.3 as follows:
|
18 | | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
|
19 | | Sec. 4.03. Taxes.
|
20 | | (a) In order to carry out any of the powers or
purposes of |
21 | | the Authority, the Board may by ordinance adopted with the
|
22 | | concurrence of 12
of the then Directors, impose throughout the
|
23 | | metropolitan region any or all of the taxes provided in this |
24 | | Section.
Except as otherwise provided in this Act, taxes |
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1 | | imposed under this
Section and civil penalties imposed incident |
2 | | thereto shall be collected
and enforced by the State Department |
3 | | of Revenue. The Department shall
have the power to administer |
4 | | and enforce the taxes and to determine all
rights for refunds |
5 | | for erroneous payments of the taxes. Nothing in Public Act |
6 | | 95-708 is intended to invalidate any taxes currently imposed by |
7 | | the Authority. The increased vote requirements to impose a tax |
8 | | shall only apply to actions taken after January 1, 2008 (the |
9 | | effective date of Public Act 95-708).
|
10 | | (b) The Board may impose a public transportation tax upon |
11 | | all
persons engaged in the metropolitan region in the business |
12 | | of selling at
retail motor fuel for operation of motor vehicles |
13 | | upon public highways. The
tax shall be at a rate not to exceed |
14 | | 5% of the gross receipts from the sales
of motor fuel in the |
15 | | course of the business. As used in this Act, the term
"motor |
16 | | fuel" shall have the same meaning as in the Motor Fuel Tax Law. |
17 | | The Board may provide for details of the tax. The provisions of
|
18 | | any tax shall conform, as closely as may be practicable, to the |
19 | | provisions
of the Municipal Retailers Occupation Tax Act, |
20 | | including without limitation,
conformity to penalties with |
21 | | respect to the tax imposed and as to the powers of
the State |
22 | | Department of Revenue to promulgate and enforce rules and |
23 | | regulations
relating to the administration and enforcement of |
24 | | the provisions of the tax
imposed, except that reference in the |
25 | | Act to any municipality shall refer to
the Authority and the |
26 | | tax shall be imposed only with regard to receipts from
sales of |
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1 | | motor fuel in the metropolitan region, at rates as limited by |
2 | | this
Section.
|
3 | | (c) In connection with the tax imposed under paragraph (b) |
4 | | of
this Section the Board may impose a tax upon the privilege |
5 | | of using in
the metropolitan region motor fuel for the |
6 | | operation of a motor vehicle
upon public highways, the tax to |
7 | | be at a rate not in excess of the rate
of tax imposed under |
8 | | paragraph (b) of this Section. The Board may
provide for |
9 | | details of the tax.
|
10 | | (d) The Board may impose a motor vehicle parking tax upon |
11 | | the
privilege of parking motor vehicles at off-street parking |
12 | | facilities in
the metropolitan region at which a fee is |
13 | | charged, and may provide for
reasonable classifications in and |
14 | | exemptions to the tax, for
administration and enforcement |
15 | | thereof and for civil penalties and
refunds thereunder and may |
16 | | provide criminal penalties thereunder, the
maximum penalties |
17 | | not to exceed the maximum criminal penalties provided
in the |
18 | | Retailers' Occupation Tax Act. The
Authority may collect and |
19 | | enforce the tax itself or by contract with
any unit of local |
20 | | government. The State Department of Revenue shall have
no |
21 | | responsibility for the collection and enforcement unless the
|
22 | | Department agrees with the Authority to undertake the |
23 | | collection and
enforcement. As used in this paragraph, the term |
24 | | "parking facility"
means a parking area or structure having |
25 | | parking spaces for more than 2
vehicles at which motor vehicles |
26 | | are permitted to park in return for an
hourly, daily, or other |
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1 | | periodic fee, whether publicly or privately
owned, but does not |
2 | | include parking spaces on a public street, the use
of which is |
3 | | regulated by parking meters.
|
4 | | (e) The Board may impose a Regional Transportation |
5 | | Authority
Retailers' Occupation Tax upon all persons engaged in |
6 | | the business of
selling tangible personal property at retail in |
7 | | the metropolitan region.
In Cook County the tax rate shall be |
8 | | 1.25%
of the gross receipts from sales
of food for human |
9 | | consumption that is to be consumed off the premises
where it is |
10 | | sold (other than alcoholic beverages, soft drinks and food
that |
11 | | has been prepared for immediate consumption) and prescription |
12 | | and
nonprescription medicines, drugs, medical appliances and |
13 | | insulin, urine
testing materials, syringes and needles used by |
14 | | diabetics, and 1%
of the
gross receipts from other taxable |
15 | | sales made in the course of that business.
In DuPage, Kane, |
16 | | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
|
17 | | of the gross receipts from all taxable sales made in the course |
18 | | of that
business except that the rate of tax imposed in these |
19 | | Counties under this Section on sales of aviation fuel on or |
20 | | after December 1, 2017 shall be 0.25% unless the Regional |
21 | | Transportation Authority in DuPage, Kane, Lake, McHenry and |
22 | | Will Counties has an "airport-related purpose" and the |
23 | | additional 0.50% of the 0.75% tax on aviation fuel is expended |
24 | | for airport-related purposes. If there is no airport-related |
25 | | purpose to which aviation fuel tax revenue is dedicated, then |
26 | | aviation fuel is excluded from the tax . |
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1 | | On or before September 1, 2017, and on or before each April |
2 | | 1 and October 1 thereafter, the Authority and Cook, DuPage, |
3 | | Kane, Lake, McHenry, and Will Counties must certify to the |
4 | | Department of Transportation, in the form and manner required |
5 | | by the Department, whether they have an airport-related |
6 | | purpose, which would allow any Retailers' Occupation Tax and |
7 | | Service Occupation Tax imposed under this Act to include tax on |
8 | | aviation fuel. On or before October 1, 2017, and on or before |
9 | | each May 1 and November 1 thereafter, the Department of |
10 | | Transportation shall provide to the Department of Revenue, a |
11 | | list of units of local government which have certified to the |
12 | | Department of Transportation that they have airport-related |
13 | | purposes, which would allow any Retailers' Occupation Tax and |
14 | | Service Occupation Tax imposed by the unit of local government |
15 | | to include tax on aviation fuel. All disputes regarding whether |
16 | | or not a unit of local government has an airport-related |
17 | | purpose shall be resolved by the Department of Transportation. |
18 | | For purposes of this Act, "airport-related purposes" has |
19 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
20 | | Act. This exclusion for aviation fuel only applies for so long |
21 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
22 | | U.S.C. §47133 are binding on the Authority. |
23 | | The tax
imposed under this Section and all civil penalties |
24 | | that may be
assessed as an incident thereof shall be collected |
25 | | and enforced by the
State Department of Revenue. The Department |
26 | | shall have full power to
administer and enforce this Section; |
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1 | | to collect all taxes and penalties
so collected in the manner |
2 | | hereinafter provided; and to determine all
rights to credit |
3 | | memoranda arising on account of the erroneous payment
of tax or |
4 | | penalty hereunder. In the administration of, and compliance
|
5 | | with this Section, the Department and persons who are subject |
6 | | to this
Section shall have the same rights, remedies, |
7 | | privileges, immunities,
powers and duties, and be subject to |
8 | | the same conditions, restrictions,
limitations, penalties, |
9 | | exclusions, exemptions and definitions of terms,
and employ the |
10 | | same modes of procedure, as are prescribed in Sections 1,
1a, |
11 | | 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
|
12 | | provisions therein other than the State rate of tax), 2c, 3 |
13 | | (except as to
the disposition of taxes and penalties collected , |
14 | | and except that the retailer's discount is not allowed for |
15 | | taxes paid on aviation fuel that are deposited into the Local |
16 | | Government Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, |
17 | | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 |
18 | | and
13 of the Retailers' Occupation Tax Act and Section 3-7 of |
19 | | the
Uniform Penalty and Interest Act, as fully as if those
|
20 | | provisions were set forth herein.
|
21 | | Persons subject to any tax imposed under the authority |
22 | | granted
in this Section may reimburse themselves for their |
23 | | seller's tax
liability hereunder by separately stating the tax |
24 | | as an additional
charge, which charge may be stated in |
25 | | combination in a single amount
with State taxes that sellers |
26 | | are required to collect under the Use
Tax Act, under any |
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1 | | bracket schedules the
Department may prescribe.
|
2 | | Whenever the Department determines that a refund should be |
3 | | made under
this Section to a claimant instead of issuing a |
4 | | credit memorandum, the
Department shall notify the State |
5 | | Comptroller, who shall cause the
warrant to be drawn for the |
6 | | amount specified, and to the person named,
in the notification |
7 | | from the Department. The refund shall be paid by
the State |
8 | | Treasurer out of the Regional Transportation Authority tax
fund |
9 | | established under paragraph (n) of this Section.
|
10 | | If a tax is imposed under this subsection (e), a tax shall |
11 | | also
be imposed under subsections (f) and (g) of this Section.
|
12 | | For the purpose of determining whether a tax authorized |
13 | | under this
Section is applicable, a retail sale by a producer |
14 | | of coal or other
mineral mined in Illinois, is a sale at retail |
15 | | at the place where the
coal or other mineral mined in Illinois |
16 | | is extracted from the earth.
This paragraph does not apply to |
17 | | coal or other mineral when it is
delivered or shipped by the |
18 | | seller to the purchaser at a point outside
Illinois so that the |
19 | | sale is exempt under the Federal Constitution as a
sale in |
20 | | interstate or foreign commerce.
|
21 | | No tax shall be imposed or collected under this subsection |
22 | | on the sale of a motor vehicle in this State to a resident of |
23 | | another state if that motor vehicle will not be titled in this |
24 | | State.
|
25 | | Nothing in this Section shall be construed to authorize the |
26 | | Regional
Transportation Authority to impose a tax upon the |
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1 | | privilege of engaging
in any business that under the |
2 | | Constitution of the United States may
not be made the subject |
3 | | of taxation by this State.
|
4 | | (f) If a tax has been imposed under paragraph (e), a
|
5 | | Regional Transportation Authority Service Occupation
Tax shall
|
6 | | also be imposed upon all persons engaged, in the metropolitan |
7 | | region in
the business of making sales of service, who as an |
8 | | incident to making the sales
of service, transfer tangible |
9 | | personal property within the metropolitan region,
either in the |
10 | | form of tangible personal property or in the form of real |
11 | | estate
as an incident to a sale of service. In Cook County, the |
12 | | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of |
13 | | food prepared for
immediate consumption and transferred |
14 | | incident to a sale of service subject
to the service occupation |
15 | | tax by an entity licensed under the Hospital
Licensing Act, the |
16 | | Nursing Home Care Act, the Specialized Mental Health |
17 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
18 | | the MC/DD Act that is located in the metropolitan
region; (2) |
19 | | 1.25%
of the selling price of food for human consumption that |
20 | | is to
be consumed off the premises where it is sold (other than |
21 | | alcoholic
beverages, soft drinks and food that has been |
22 | | prepared for immediate
consumption) and prescription and |
23 | | nonprescription medicines, drugs, medical
appliances and |
24 | | insulin, urine testing materials, syringes and needles used
by |
25 | | diabetics; and (3) 1%
of the selling price from other taxable |
26 | | sales of
tangible personal property transferred. In DuPage, |
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1 | | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
|
2 | | of the selling price
of all tangible personal property |
3 | | transferred except that the rate of tax imposed in these |
4 | | Counties under this Section on sales of aviation fuel on or |
5 | | after December 1, 2017 shall be 0.25% unless the Regional |
6 | | Transportation Authority in DuPage, Kane, Lake, McHenry and |
7 | | Will Counties has an "airport-related purpose" and the |
8 | | additional 0.50% of the 0.75% tax on aviation fuel is expended |
9 | | for airport-related purposes. If there is no airport-related |
10 | | purpose to which aviation fuel tax revenue is dedicated, then |
11 | | aviation fuel is excluded from the tax .
|
12 | | On or before September 1, 2017, and on or before each April |
13 | | 1 and October 1 thereafter, the Authority and Cook, DuPage, |
14 | | Kane, Lake, McHenry, and Will Counties must certify to the |
15 | | Department of Transportation, in the form and manner required |
16 | | by the Department, whether they have an airport-related |
17 | | purpose, which would allow any Retailers' Occupation Tax and |
18 | | Service Occupation Tax imposed under this Act to include tax on |
19 | | aviation fuel. On or before October 1, 2017, and on or before |
20 | | each May 1 and November 1 thereafter, the Department of |
21 | | Transportation shall provide to the Department of Revenue, a |
22 | | list of units of local government which have certified to the |
23 | | Department of Transportation that they have airport-related |
24 | | purposes, which would allow any Retailers' Occupation Tax and |
25 | | Service Occupation Tax imposed by the unit of local government |
26 | | to include tax on aviation fuel. All disputes regarding whether |
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1 | | or not a unit of local government has an airport-related |
2 | | purpose shall be resolved by the Department of Transportation. |
3 | | For purposes of this Act, "airport-related purposes" has |
4 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
5 | | Act. This exclusion for aviation fuel only applies for so long |
6 | | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
7 | | U.S.C. §47133 are binding on the Authority. |
8 | | The tax imposed under this paragraph and all civil
|
9 | | penalties that may be assessed as an incident thereof shall be |
10 | | collected
and enforced by the State Department of Revenue. The |
11 | | Department shall
have full power to administer and enforce this |
12 | | paragraph; to collect all
taxes and penalties due hereunder; to |
13 | | dispose of taxes and penalties
collected in the manner |
14 | | hereinafter provided; and to determine all
rights to credit |
15 | | memoranda arising on account of the erroneous payment
of tax or |
16 | | penalty hereunder. In the administration of and compliance
with |
17 | | this paragraph, the Department and persons who are subject to |
18 | | this
paragraph shall have the same rights, remedies, |
19 | | privileges, immunities,
powers and duties, and be subject to |
20 | | the same conditions, restrictions,
limitations, penalties, |
21 | | exclusions, exemptions and definitions of terms,
and employ the |
22 | | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
23 | | 2a, 3 through 3-50 (in respect to all provisions therein other |
24 | | than the
State rate of tax), 4 (except that the reference to |
25 | | the State shall be to
the Authority), 5, 7, 8 (except that the |
26 | | jurisdiction to which the tax
shall be a debt to the extent |
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1 | | indicated in that Section 8 shall be the
Authority), 9 (except |
2 | | as to the disposition of taxes and penalties
collected, and |
3 | | except that the returned merchandise credit for this tax may
|
4 | | not be taken against any State tax , and except that the |
5 | | retailer's discount is not allowed for taxes paid on aviation |
6 | | fuel that are deposited into the Local Government Aviation |
7 | | Trust Fund ), 10, 11, 12 (except the reference
therein to |
8 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except
|
9 | | that any reference to the State shall mean the Authority), the |
10 | | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the |
11 | | Service
Occupation Tax Act and Section 3-7 of the Uniform |
12 | | Penalty and Interest
Act, as fully as if those provisions were |
13 | | set forth herein.
|
14 | | Persons subject to any tax imposed under the authority |
15 | | granted
in this paragraph may reimburse themselves for their |
16 | | serviceman's tax
liability hereunder by separately stating the |
17 | | tax as an additional
charge, that charge may be stated in |
18 | | combination in a single amount
with State tax that servicemen |
19 | | are authorized to collect under the
Service Use Tax Act, under |
20 | | any bracket schedules the
Department may prescribe.
|
21 | | Whenever the Department determines that a refund should be |
22 | | made under
this paragraph to a claimant instead of issuing a |
23 | | credit memorandum, the
Department shall notify the State |
24 | | Comptroller, who shall cause the
warrant to be drawn for the |
25 | | amount specified, and to the person named
in the notification |
26 | | from the Department. The refund shall be paid by
the State |
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1 | | Treasurer out of the Regional Transportation Authority tax
fund |
2 | | established under paragraph (n) of this Section.
|
3 | | Nothing in this paragraph shall be construed to authorize |
4 | | the
Authority to impose a tax upon the privilege of engaging in |
5 | | any business
that under the Constitution of the United States |
6 | | may not be made the
subject of taxation by the State.
|
7 | | (g) If a tax has been imposed under paragraph (e), a tax |
8 | | shall
also be imposed upon the privilege of using in the |
9 | | metropolitan region,
any item of tangible personal property |
10 | | that is purchased outside the
metropolitan region at retail |
11 | | from a retailer, and that is titled or
registered with an |
12 | | agency of this State's government. In Cook County the
tax rate |
13 | | shall be 1%
of the selling price of the tangible personal |
14 | | property,
as "selling price" is defined in the Use Tax Act. In |
15 | | DuPage, Kane, Lake,
McHenry and Will counties the tax rate |
16 | | shall be 0.75%
of the selling price of
the tangible personal |
17 | | property, as "selling price" is defined in the
Use Tax Act. The |
18 | | tax shall be collected from persons whose Illinois
address for |
19 | | titling or registration purposes is given as being in the
|
20 | | metropolitan region. The tax shall be collected by the |
21 | | Department of
Revenue for the Regional Transportation |
22 | | Authority. The tax must be paid
to the State, or an exemption |
23 | | determination must be obtained from the
Department of Revenue, |
24 | | before the title or certificate of registration for
the |
25 | | property may be issued. The tax or proof of exemption may be
|
26 | | transmitted to the Department by way of the State agency with |
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1 | | which, or the
State officer with whom, the tangible personal |
2 | | property must be titled or
registered if the Department and the |
3 | | State agency or State officer
determine that this procedure |
4 | | will expedite the processing of applications
for title or |
5 | | registration.
|
6 | | The Department shall have full power to administer and |
7 | | enforce this
paragraph; to collect all taxes, penalties and |
8 | | interest due hereunder;
to dispose of taxes, penalties and |
9 | | interest collected in the manner
hereinafter provided; and to |
10 | | determine all rights to credit memoranda or
refunds arising on |
11 | | account of the erroneous payment of tax, penalty or
interest |
12 | | hereunder. In the administration of and compliance with this
|
13 | | paragraph, the Department and persons who are subject to this |
14 | | paragraph
shall have the same rights, remedies, privileges, |
15 | | immunities, powers and
duties, and be subject to the same |
16 | | conditions, restrictions,
limitations, penalties, exclusions, |
17 | | exemptions and definitions of terms
and employ the same modes |
18 | | of procedure, as are prescribed in Sections 2
(except the |
19 | | definition of "retailer maintaining a place of business in this
|
20 | | State"), 3 through 3-80 (except provisions pertaining to the |
21 | | State rate
of tax, and except provisions concerning collection |
22 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
23 | | 19 (except the portions pertaining
to claims by retailers and |
24 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
25 | | the Use Tax Act, and are not inconsistent with this
paragraph, |
26 | | as fully as if those provisions were set forth herein.
|
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1 | | Whenever the Department determines that a refund should be |
2 | | made under
this paragraph to a claimant instead of issuing a |
3 | | credit memorandum, the
Department shall notify the State |
4 | | Comptroller, who shall cause the order
to be drawn for the |
5 | | amount specified, and to the person named in the
notification |
6 | | from the Department. The refund shall be paid by the State
|
7 | | Treasurer out of the Regional Transportation Authority tax fund
|
8 | | established under paragraph (n) of this Section.
|
9 | | (h) The Authority may impose a replacement vehicle tax of |
10 | | $50 on any
passenger car as defined in Section 1-157 of the |
11 | | Illinois Vehicle Code
purchased within the metropolitan region |
12 | | by or on behalf of an
insurance company to replace a passenger |
13 | | car of
an insured person in settlement of a total loss claim. |
14 | | The tax imposed
may not become effective before the first day |
15 | | of the month following the
passage of the ordinance imposing |
16 | | the tax and receipt of a certified copy
of the ordinance by the |
17 | | Department of Revenue. The Department of Revenue
shall collect |
18 | | the tax for the Authority in accordance with Sections 3-2002
|
19 | | and 3-2003 of the Illinois Vehicle Code.
|
20 | | Except as otherwise provided in this paragraph, the The |
21 | | Department shall immediately pay over to the State Treasurer,
|
22 | | ex officio, as trustee, all taxes collected hereunder. Taxes |
23 | | and penalties collected in DuPage, Kane, Lake, McHenry and Will |
24 | | Counties on aviation fuel sold on or after December 1, 2017 |
25 | | from the 0.50% of the 0.75% rate shall be immediately paid over |
26 | | by the Department to the State Treasurer, ex officio, as |
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1 | | trustee, for deposit into the Local Government Aviation Trust |
2 | | Fund. The Department shall only pay moneys into the Local |
3 | | Government Aviation Trust Fund under this Act for so long as |
4 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
5 | | U.S.C. §47133 are binding on the Authority. |
6 | | As soon as possible after the first day of each month, |
7 | | beginning January 1, 2011, upon certification of the Department |
8 | | of Revenue, the Comptroller shall order transferred, and the |
9 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
10 | | local sales tax increment, as defined in the Innovation |
11 | | Development and Economy Act, collected under this Section |
12 | | during the second preceding calendar month for sales within a |
13 | | STAR bond district. |
14 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
15 | | on
or before the 25th day of each calendar month, the |
16 | | Department shall
prepare and certify to the Comptroller the |
17 | | disbursement of stated sums
of money to the Authority. The |
18 | | amount to be paid to the Authority shall be
the amount |
19 | | collected hereunder during the second preceding calendar month
|
20 | | by the Department, less any amount determined by the Department |
21 | | to be
necessary for the payment of refunds, and less any |
22 | | amounts that are transferred to the STAR Bonds Revenue Fund. |
23 | | Within 10 days after receipt by the
Comptroller of the |
24 | | disbursement certification to the Authority provided
for in |
25 | | this Section to be given to the Comptroller by the Department, |
26 | | the
Comptroller shall cause the orders to be drawn for that |
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1 | | amount in
accordance with the directions contained in the |
2 | | certification.
|
3 | | (i) The Board may not impose any other taxes except as it |
4 | | may from
time to time be authorized by law to impose.
|
5 | | (j) A certificate of registration issued by the State |
6 | | Department of
Revenue to a retailer under the Retailers' |
7 | | Occupation Tax Act or under the
Service Occupation Tax Act |
8 | | shall permit the registrant to engage in a
business that is |
9 | | taxed under the tax imposed under paragraphs
(b), (e), (f) or |
10 | | (g) of this Section and no additional registration
shall be |
11 | | required under the tax. A certificate issued under the
Use Tax |
12 | | Act or the Service Use Tax Act shall be applicable with regard |
13 | | to
any tax imposed under paragraph (c) of this Section.
|
14 | | (k) The provisions of any tax imposed under paragraph (c) |
15 | | of
this Section shall conform as closely as may be practicable |
16 | | to the
provisions of the Use Tax Act, including
without |
17 | | limitation conformity as to penalties with respect to the tax
|
18 | | imposed and as to the powers of the State Department of Revenue |
19 | | to
promulgate and enforce rules and regulations relating to the
|
20 | | administration and enforcement of the provisions of the tax |
21 | | imposed.
The taxes shall be imposed only on use within the |
22 | | metropolitan region
and at rates as provided in the paragraph.
|
23 | | (l) The Board in imposing any tax as provided in paragraphs |
24 | | (b)
and (c) of this Section, shall, after seeking the advice of |
25 | | the State
Department of Revenue, provide means for retailers, |
26 | | users or purchasers
of motor fuel for purposes other than those |
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1 | | with regard to which the
taxes may be imposed as provided in |
2 | | those paragraphs to receive refunds
of taxes improperly paid, |
3 | | which provisions may be at variance with the
refund provisions |
4 | | as applicable under the Municipal Retailers
Occupation Tax Act. |
5 | | The State Department of Revenue may provide for
certificates of |
6 | | registration for users or purchasers of motor fuel for purposes
|
7 | | other than those with regard to which taxes may be imposed as |
8 | | provided in
paragraphs (b) and (c) of this Section to |
9 | | facilitate the reporting and
nontaxability of the exempt sales |
10 | | or uses.
|
11 | | (m) Any ordinance imposing or discontinuing any tax under |
12 | | this Section shall
be adopted and a certified copy thereof |
13 | | filed with the Department on or before
June 1, whereupon the |
14 | | Department of Revenue shall proceed to administer and
enforce |
15 | | this Section on behalf of the Regional Transportation Authority |
16 | | as of
September 1 next following such adoption and filing.
|
17 | | Beginning January 1, 1992, an ordinance or resolution imposing |
18 | | or
discontinuing the tax hereunder shall be adopted and a |
19 | | certified copy
thereof filed with the Department on or before |
20 | | the first day of July,
whereupon the Department shall proceed |
21 | | to administer and enforce this
Section as of the first day of |
22 | | October next following such adoption and
filing. Beginning |
23 | | January 1, 1993, an ordinance or resolution imposing, |
24 | | increasing, decreasing, or
discontinuing the tax hereunder |
25 | | shall be adopted and a certified copy
thereof filed with the |
26 | | Department,
whereupon the Department shall proceed to |
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1 | | administer and enforce this
Section as of the first day of the |
2 | | first month to occur not less than 60 days
following such |
3 | | adoption and filing. Any ordinance or resolution of the |
4 | | Authority imposing a tax under this Section and in effect on |
5 | | August 1, 2007 shall remain in full force and effect and shall |
6 | | be administered by the Department of Revenue under the terms |
7 | | and conditions and rates of tax established by such ordinance |
8 | | or resolution until the Department begins administering and |
9 | | enforcing an increased tax under this Section as authorized by |
10 | | Public Act 95-708. The tax rates authorized by Public Act |
11 | | 95-708 are effective only if imposed by ordinance of the |
12 | | Authority.
|
13 | | (n) Except as otherwise provided in this subsection (n), |
14 | | the State Department of Revenue shall, upon collecting any |
15 | | taxes
as provided in this Section, pay the taxes over to the |
16 | | State Treasurer
as trustee for the Authority. The taxes shall |
17 | | be held in a trust fund
outside the State Treasury. On or |
18 | | before the 25th day of each calendar
month, the State |
19 | | Department of Revenue shall prepare and certify to the
|
20 | | Comptroller of the State of Illinois and
to the Authority (i) |
21 | | the
amount of taxes collected in each County other than Cook |
22 | | County in the
metropolitan region, (ii)
the amount of taxes |
23 | | collected within the City
of Chicago,
and (iii) the amount |
24 | | collected in that portion
of Cook County outside of Chicago, |
25 | | each amount less the amount necessary for the payment
of |
26 | | refunds to taxpayers located in those areas described in items |
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1 | | (i), (ii), and (iii), and less 2% of the remainder, which shall |
2 | | be transferred from the trust fund into the Tax Compliance and |
3 | | Administration Fund. The Department, at the time of each |
4 | | monthly disbursement to the Authority, shall prepare and |
5 | | certify to the State Comptroller the amount to be transferred |
6 | | into the Tax Compliance and Administration Fund under this |
7 | | subsection.
Within 10 days after receipt by the Comptroller of |
8 | | the certification of
the amounts, the Comptroller shall cause |
9 | | an
order to be drawn for the transfer of the amount certified |
10 | | into the Tax Compliance and Administration Fund and the payment |
11 | | of two-thirds of the amounts certified in item (i) of this |
12 | | subsection to the Authority and one-third of the amounts |
13 | | certified in item (i) of this subsection to the respective |
14 | | counties other than Cook County and the amount certified in |
15 | | items (ii) and (iii) of this subsection to the Authority.
|
16 | | In addition to the disbursement required by the preceding |
17 | | paragraph, an
allocation shall be made in July 1991 and each |
18 | | year thereafter to the
Regional Transportation Authority. The |
19 | | allocation shall be made in an
amount equal to the average |
20 | | monthly distribution during the preceding
calendar year |
21 | | (excluding the 2 months of lowest receipts) and the
allocation |
22 | | shall include the amount of average monthly distribution from
|
23 | | the Regional Transportation Authority Occupation and Use Tax |
24 | | Replacement
Fund. The distribution made in July 1992 and each |
25 | | year thereafter under
this paragraph and the preceding |
26 | | paragraph shall be reduced by the amount
allocated and |
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1 | | disbursed under this paragraph in the preceding calendar
year. |
2 | | The Department of Revenue shall prepare and certify to the
|
3 | | Comptroller for disbursement the allocations made in |
4 | | accordance with this
paragraph.
|
5 | | (o) Failure to adopt a budget ordinance or otherwise to |
6 | | comply with
Section 4.01 of this Act or to adopt a Five-year |
7 | | Capital Program or otherwise to
comply with paragraph (b) of |
8 | | Section 2.01 of this Act shall not affect
the validity of any |
9 | | tax imposed by the Authority otherwise in conformity
with law.
|
10 | | (p) At no time shall a public transportation tax or motor |
11 | | vehicle
parking tax authorized under paragraphs (b), (c) and |
12 | | (d) of this Section
be in effect at the same time as any |
13 | | retailers' occupation, use or
service occupation tax |
14 | | authorized under paragraphs (e), (f) and (g) of
this Section is |
15 | | in effect.
|
16 | | Any taxes imposed under the authority provided in |
17 | | paragraphs (b), (c)
and (d) shall remain in effect only until |
18 | | the time as any tax
authorized by paragraphs (e), (f) or (g) of |
19 | | this Section are imposed and
becomes effective. Once any tax |
20 | | authorized by paragraphs (e), (f) or (g)
is imposed the Board |
21 | | may not reimpose taxes as authorized in paragraphs
(b), (c) and |
22 | | (d) of the Section unless any tax authorized by
paragraphs (e), |
23 | | (f) or (g) of this Section becomes ineffective by means
other |
24 | | than an ordinance of the Board.
|
25 | | (q) Any existing rights, remedies and obligations |
26 | | (including
enforcement by the Regional Transportation |
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1 | | Authority) arising under any
tax imposed under paragraphs (b), |
2 | | (c) or (d) of this Section shall not
be affected by the |
3 | | imposition of a tax under paragraphs (e), (f) or (g)
of this |
4 | | Section.
|
5 | | (Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15; |
6 | | 99-642, eff. 7-28-16; 100-23, eff. 7-6-17.)
|
7 | | (70 ILCS 3615/4.03.3)
|
8 | | Sec. 4.03.3. Distribution of Revenues. This Section |
9 | | applies only after the Department begins administering and |
10 | | enforcing an increased tax under Section 4.03(m) as authorized |
11 | | by this amendatory Act of the 95th General Assembly. After |
12 | | providing for payment of its obligations with respect to bonds |
13 | | and notes issued under the provisions of Section 4.04 and |
14 | | obligations related to those bonds and notes, the Authority |
15 | | shall disburse the remaining proceeds from taxes it has |
16 | | received from the Department of Revenue under this Article IV |
17 | | and the remaining proceeds it has received from the State under |
18 | | Section 4.09(a) as follows: |
19 | | (a) With respect to taxes imposed by the Authority under |
20 | | Section 4.03, after withholding 15% of 80% of the receipts from |
21 | | those taxes collected in Cook County at a rate of 1.25%, 15% of |
22 | | 75% of the receipts from those taxes collected in Cook County |
23 | | at the rate of 1%, 15% of one-half of the receipts from those |
24 | | taxes collected in DuPage, Kane, Lake, McHenry, and Will |
25 | | Counties, and 15% of money received by the Authority from the |
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1 | | Regional Transportation Authority Occupation and Use Tax |
2 | | Replacement Fund or from the Regional Transportation Authority |
3 | | tax fund created in Section 4.03(n), the Board shall allocate |
4 | | the proceeds and money remaining to the Service Boards as |
5 | | follows:
|
6 | | (1) an amount equal to (i) 85% of 80% of the receipts |
7 | | from those taxes collected within the City of Chicago at a |
8 | | rate of 1.25%, (ii) 85% of 75% of the receipts from those |
9 | | taxes collected in the City of Chicago at the rate of 1%, |
10 | | and (iii) 85% of the money received by the Authority on |
11 | | account of transfers to the Regional Transportation |
12 | | Authority Occupation and Use Tax Replacement Fund or to the |
13 | | Regional Transportation Authority tax fund created in |
14 | | Section 4.03(n) from the County and Mass Transit District |
15 | | Fund attributable to retail sales within the City of |
16 | | Chicago shall be allocated to the Chicago Transit |
17 | | Authority;
|
18 | | (2) an amount equal to (i) 85% of 80% of the receipts |
19 | | from those taxes collected within Cook County outside of |
20 | | the City of Chicago at a rate of 1.25%, (ii) 85% of 75% of |
21 | | the receipts from those taxes collected within Cook County |
22 | | outside the City of Chicago at a rate of 1%, and (iii) 85% |
23 | | of the money received by the Authority on account of |
24 | | transfers to the Regional Transportation Authority |
25 | | Occupation and Use Tax Replacement Fund or to the Regional |
26 | | Transportation Authority tax fund created in Section |
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1 | | 4.03(n) from the County and Mass Transit District Fund |
2 | | attributable to retail sales within Cook County outside of |
3 | | the City of Chicago shall be allocated 30% to the Chicago |
4 | | Transit Authority, 55% to the Commuter Rail Board, and 15% |
5 | | to the Suburban Bus Board; and
|
6 | | (3) an amount equal to 85% of one-half of the receipts |
7 | | from the taxes collected within the Counties of DuPage, |
8 | | Kane, Lake, McHenry, and Will shall be allocated 70% to the |
9 | | Commuter Rail Board and 30% to the Suburban Bus Board.
|
10 | | (b) Moneys received by the Authority on account of |
11 | | transfers to the Regional Transportation Authority Occupation |
12 | | and Use Tax Replacement Fund from the State and Local Sales Tax |
13 | | Reform Fund shall be allocated among the Authority and the |
14 | | Service Boards as follows: 15% of such moneys shall be retained |
15 | | by the Authority and the remaining 85% shall be transferred to |
16 | | the Service Boards as soon as may be practicable after the |
17 | | Authority receives payment. Moneys which are distributable to |
18 | | the Service Boards pursuant to the preceding sentence shall be |
19 | | allocated among the Service Boards on the basis of each Service |
20 | | Board's distribution ratio. The term "distribution ratio" |
21 | | means, for purposes of this subsection (b), the ratio of the |
22 | | total amount distributed to a Service Board pursuant to |
23 | | subsection (a) of Section 4.03.3 for the immediately preceding |
24 | | calendar year to the total amount distributed to all of the |
25 | | Service Boards pursuant to subsection (a) of Section 4.03.3 for |
26 | | the immediately preceding calendar year.
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1 | | (c)(i) 20% of the receipts from those taxes collected in |
2 | | Cook County under Section 4.03 at the rate of 1.25%, (ii) 25% |
3 | | of the receipts from those taxes collected in Cook County under |
4 | | Section 4.03 at the rate of 1%, (iii) 50% of the receipts from |
5 | | those taxes collected in DuPage, Kane, Lake, McHenry, and Will |
6 | | Counties under Section 4.03, and (iv) amounts received from the |
7 | | State under Section 4.09 (a)(2) and items (i), (ii), and (iii) |
8 | | of Section 4.09 (a)(3) shall be allocated as follows: the |
9 | | amount required to be deposited into the ADA Paratransit Fund |
10 | | described in Section 2.01d, the amount required to be deposited |
11 | | into the Suburban Community Mobility Fund described in Section |
12 | | 2.01e, and the amount required to be deposited into the |
13 | | Innovation, Coordination and Enhancement Fund described in |
14 | | Section 2.01c, and the balance shall be allocated 48% to the |
15 | | Chicago Transit Authority, 39% to the Commuter Rail Board, and |
16 | | 13% to the Suburban Bus Board.
|
17 | | (d) Amounts received from the State under Section 4.09 |
18 | | (a)(3)(iv) shall be distributed 100% to the Chicago Transit |
19 | | Authority.
|
20 | | (e) With respect to those taxes collected in DuPage, Kane, |
21 | | Lake, McHenry, and Will Counties and paid directly to the |
22 | | counties under Section 4.03, the County Board of each county |
23 | | shall use those amounts to fund operating and capital costs of |
24 | | public safety and public transportation services or facilities |
25 | | or to fund operating, capital, right-of-way, construction, and |
26 | | maintenance costs of other transportation purposes, including |
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1 | | road, bridge, public safety, and transit purposes intended to |
2 | | improve mobility or reduce congestion in the county. The |
3 | | receipt of funding by such counties pursuant to this paragraph |
4 | | shall not be used as the basis for reducing any funds that such |
5 | | counties would otherwise have received from the State of |
6 | | Illinois, any agency or instrumentality thereof, the |
7 | | Authority, or the Service Boards.
|
8 | | (f) The Authority by ordinance adopted by 12 of its then |
9 | | Directors shall apportion to the Service Boards funds provided |
10 | | by the State of Illinois under Section 4.09(a)(1) as it shall |
11 | | determine and shall make payment of the amounts to each Service |
12 | | Board as soon as may be practicable upon their receipt provided |
13 | | the Authority has adopted a balanced budget as required by |
14 | | Section 4.01 and further provided the Service Board is in |
15 | | compliance with the requirements in Section 4.11.
|
16 | | (g) Beginning January 1, 2009, before making any payments, |
17 | | transfers, or expenditures under this Section to a Service |
18 | | Board, the Authority must first comply with Section 4.02a or |
19 | | 4.02b of this Act, whichever may be applicable.
|
20 | | (h) Moneys may be appropriated from the Public |
21 | | Transportation Fund to the Office of the Executive Inspector |
22 | | General for the costs incurred by the Executive Inspector |
23 | | General while serving as the inspector general for the |
24 | | Authority and each of the Service Boards. Beginning December |
25 | | 31, 2012, and each year thereafter, the Office of the Executive |
26 | | Inspector General shall annually report to the General Assembly |
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1 | | the expenses incurred while serving as the inspector general |
2 | | for the Authority and each of the Service Boards.
|
3 | | (Source: P.A. 97-399, eff. 8-16-11; 97-641, eff. 12-19-11.)
|
4 | | Section 75. The Water Commission Act of 1985 is amended by |
5 | | changing Section 4 as follows:
|
6 | | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
|
7 | | Sec. 4. Taxes. |
8 | | (a) The board of commissioners of any county water |
9 | | commission
may, by ordinance, impose throughout the territory |
10 | | of the commission any or
all of the taxes provided in this |
11 | | Section for its corporate purposes.
However, no county water |
12 | | commission may impose any such tax unless the
commission |
13 | | certifies the proposition of imposing the tax to the proper
|
14 | | election officials, who shall submit the proposition to the |
15 | | voters residing
in the territory at an election in accordance |
16 | | with the general election
law, and the proposition has been |
17 | | approved by a majority of those voting on
the proposition.
|
18 | | The proposition shall be in the form provided in Section 5 |
19 | | or shall be
substantially in the following form:
|
20 | | -------------------------------------------------------------
|
21 | | Shall the (insert corporate
|
22 | | name of county water commission) YES
|
23 | | impose (state type of tax or ------------------------
|
24 | | taxes to be imposed) at the NO
|
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1 | | rate of 1/4%?
|
2 | | -------------------------------------------------------------
|
3 | | Taxes imposed under this Section and civil penalties |
4 | | imposed
incident thereto shall be collected and enforced by the |
5 | | State Department of
Revenue. The Department shall have the |
6 | | power to administer and enforce the
taxes and to determine all |
7 | | rights for refunds for erroneous payments of
the taxes.
|
8 | | (b) The board of commissioners may impose a County Water |
9 | | Commission
Retailers' Occupation Tax upon all persons engaged |
10 | | in the business of
selling tangible personal property at retail |
11 | | in the territory of the
commission at a rate of 1/4% of the |
12 | | gross receipts from the sales made in
the course of such |
13 | | business within the territory. The tax imposed under
this |
14 | | paragraph and all civil penalties that may be assessed as an |
15 | | incident
thereof shall be collected and enforced by the State |
16 | | Department of Revenue.
The Department shall have full power to |
17 | | administer and enforce this
paragraph; to collect all taxes and |
18 | | penalties due hereunder; to dispose of
taxes and penalties so |
19 | | collected in the manner hereinafter provided; and to
determine |
20 | | all rights to credit memoranda arising on account of the
|
21 | | erroneous payment of tax or penalty hereunder. In the |
22 | | administration of,
and compliance with, this paragraph, the |
23 | | Department and persons who are
subject to this paragraph shall |
24 | | have the same rights, remedies, privileges,
immunities, powers |
25 | | and duties, and be subject to the same conditions,
|
26 | | restrictions, limitations, penalties, exclusions, exemptions |
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1 | | and
definitions of terms, and employ the same modes of |
2 | | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, |
3 | | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions |
4 | | therein other than the State rate of tax
except that food for |
5 | | human consumption that is to be consumed off the
premises where |
6 | | it is sold (other than alcoholic beverages, soft drinks, and
|
7 | | food that has been prepared for immediate consumption) and |
8 | | prescription
and nonprescription medicine, drugs, medical |
9 | | appliances and insulin, urine
testing materials, syringes, and |
10 | | needles used by diabetics, for human use,
shall not be subject |
11 | | to tax hereunder), 2c, 3 (except as to the disposition
of taxes |
12 | | and penalties collected , and except that the retailer's |
13 | | discount is not allowed for taxes paid on aviation fuel sold on |
14 | | or after December 1, 2017 ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, |
15 | | 5h,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 , and |
16 | | 13 of
the Retailers' Occupation Tax Act and Section 3-7 of the |
17 | | Uniform Penalty
and Interest Act, as fully as if those |
18 | | provisions were set forth herein.
|
19 | | Persons subject to any tax imposed under the authority |
20 | | granted in this
paragraph may reimburse themselves for their |
21 | | seller's tax liability
hereunder by separately stating the tax |
22 | | as an additional charge, which
charge may be stated in |
23 | | combination, in a single amount, with State taxes
that sellers |
24 | | are required to collect under the Use Tax Act and under
|
25 | | subsection (e) of Section 4.03 of the Regional Transportation |
26 | | Authority
Act, in accordance with such bracket schedules as the |
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1 | | Department may prescribe.
|
2 | | Whenever the Department determines that a refund should be |
3 | | made under this
paragraph to a claimant instead of issuing a |
4 | | credit memorandum, the Department
shall notify the State |
5 | | Comptroller, who shall cause the warrant to be drawn
for the |
6 | | amount specified, and to the person named, in the notification
|
7 | | from the Department. The refund shall be paid by the State |
8 | | Treasurer out
of a county water commission tax fund established |
9 | | under subsection paragraph (g) of
this Section.
|
10 | | For the purpose of determining whether a tax authorized |
11 | | under this paragraph
is applicable, a retail sale by a producer |
12 | | of coal or other mineral mined
in Illinois is a sale at retail |
13 | | at the place where the coal or other mineral
mined in Illinois |
14 | | is extracted from the earth. This paragraph does not
apply to |
15 | | coal or other mineral when it is delivered or shipped by the |
16 | | seller
to the purchaser at a point outside Illinois so that the |
17 | | sale is exempt
under the Federal Constitution as a sale in |
18 | | interstate or foreign commerce.
|
19 | | If a tax is imposed under this subsection (b) , a tax shall |
20 | | also be
imposed under subsections (c) and (d) of this Section.
|
21 | | No tax shall be imposed or collected under this subsection |
22 | | on the sale of a motor vehicle in this State to a resident of |
23 | | another state if that motor vehicle will not be titled in this |
24 | | State.
|
25 | | Nothing in this paragraph shall be construed to authorize a |
26 | | county water
commission to impose a tax upon the privilege of |
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1 | | engaging in any
business which under the Constitution of the |
2 | | United States may not be made
the subject of taxation by this |
3 | | State.
|
4 | | (c) If a tax has been imposed under subsection (b), a
|
5 | | County Water Commission Service Occupation
Tax shall
also be |
6 | | imposed upon all persons engaged, in the territory of the
|
7 | | commission, in the business of making sales of service, who, as |
8 | | an
incident to making the sales of service, transfer tangible |
9 | | personal
property within the territory. The tax rate shall be |
10 | | 1/4% of the selling
price of tangible personal property so |
11 | | transferred within the territory.
The tax imposed under this |
12 | | paragraph and all civil penalties that may be
assessed as an |
13 | | incident thereof shall be collected and enforced by the
State |
14 | | Department of Revenue. The Department shall have full power to
|
15 | | administer and enforce this paragraph; to collect all taxes and |
16 | | penalties
due hereunder; to dispose of taxes and penalties so |
17 | | collected in the manner
hereinafter provided; and to determine |
18 | | all rights to credit memoranda
arising on account of the |
19 | | erroneous payment of tax or penalty hereunder.
In the |
20 | | administration of, and compliance with, this paragraph, the
|
21 | | Department and persons who are subject to this paragraph shall |
22 | | have the
same rights, remedies, privileges, immunities, powers |
23 | | and duties, and be
subject to the same conditions, |
24 | | restrictions, limitations, penalties,
exclusions, exemptions |
25 | | and definitions of terms, and employ the same modes
of |
26 | | procedure, as are prescribed in Sections 1a-1, 2 (except that |
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1 | | the
reference to State in the definition of supplier |
2 | | maintaining a place of
business in this State shall mean the |
3 | | territory of the commission), 2a, 3
through 3-50 (in respect to |
4 | | all provisions therein other than the State
rate of tax except |
5 | | that food for human consumption that is to be consumed
off the |
6 | | premises where it is sold (other than alcoholic beverages, soft
|
7 | | drinks, and food that has been prepared for immediate |
8 | | consumption) and
prescription and nonprescription medicines, |
9 | | drugs, medical appliances and
insulin, urine testing |
10 | | materials, syringes, and needles used by diabetics,
for human |
11 | | use, shall not be subject to tax hereunder), 4 (except that the
|
12 | | reference to the State shall be to the territory of the |
13 | | commission), 5, 7,
8 (except that the jurisdiction to which the |
14 | | tax shall be a debt to the
extent indicated in that Section 8 |
15 | | shall be the commission), 9 (except as
to the disposition of |
16 | | taxes and penalties collected and except that the
returned |
17 | | merchandise credit for this tax may not be taken against any |
18 | | State
tax , and except that the retailer's discount is not |
19 | | allowed for taxes paid on aviation fuel sold on or after |
20 | | December 1, 2017 ), 10, 11, 12 (except the reference therein to |
21 | | Section 2b of the
Retailers' Occupation Tax Act), 13 (except |
22 | | that any reference to the State
shall mean the territory of the |
23 | | commission), the first paragraph of Section
15, 15.5, 16, 17, |
24 | | 18, 19 , and 20 of the Service Occupation Tax Act as fully
as if |
25 | | those provisions were set forth herein.
|
26 | | Persons subject to any tax imposed under the authority |
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1 | | granted in
this paragraph may reimburse themselves for their |
2 | | serviceman's tax liability
hereunder by separately stating the |
3 | | tax as an additional charge, which
charge may be stated in |
4 | | combination, in a single amount, with State tax
that servicemen |
5 | | are authorized to collect under the Service Use Tax Act,
and |
6 | | any tax for which servicemen may be liable under subsection (f) |
7 | | of Section
4.03 of the Regional Transportation Authority Act, |
8 | | in accordance
with such bracket schedules as the Department may |
9 | | prescribe.
|
10 | | Whenever the Department determines that a refund should be |
11 | | made under this
paragraph to a claimant instead of issuing a |
12 | | credit memorandum, the Department
shall notify the State |
13 | | Comptroller, who shall cause the warrant to be drawn
for the |
14 | | amount specified, and to the person named, in the notification |
15 | | from
the Department. The refund shall be paid by the State |
16 | | Treasurer out of a
county water commission tax fund established |
17 | | under subsection paragraph (g) of this
Section.
|
18 | | Nothing in this paragraph shall be construed to authorize a |
19 | | county water
commission to impose a tax upon the privilege of |
20 | | engaging in any business
which under the Constitution of the |
21 | | United States may not be made the
subject of taxation by the |
22 | | State.
|
23 | | (d) If a tax has been imposed under subsection (b), a tax |
24 | | shall
also be imposed upon the privilege of using, in the |
25 | | territory of the
commission, any item of tangible personal |
26 | | property that is purchased
outside the territory at retail from |
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1 | | a retailer, and that is titled or
registered with an agency of |
2 | | this State's government, at a rate of 1/4% of
the selling price |
3 | | of the tangible personal property within the territory,
as |
4 | | "selling price" is defined in the Use Tax Act. The tax shall be |
5 | | collected
from persons whose Illinois address for titling or |
6 | | registration purposes
is given as being in the territory. The |
7 | | tax shall be collected by the
Department of Revenue for a |
8 | | county water commission. The tax must be paid
to the State, or |
9 | | an exemption determination must be obtained from the
Department |
10 | | of Revenue, before the title or certificate of registration for
|
11 | | the property may be issued. The tax or proof of exemption may |
12 | | be
transmitted to the Department by way of the State agency |
13 | | with which, or the
State officer with whom, the tangible |
14 | | personal property must be titled or
registered if the |
15 | | Department and the State agency or State officer
determine that |
16 | | this procedure will expedite the processing of applications
for |
17 | | title or registration.
|
18 | | The Department shall have full power to administer and |
19 | | enforce this
paragraph; to collect all taxes, penalties , and |
20 | | interest due hereunder; to
dispose of taxes, penalties , and |
21 | | interest so collected in the manner
hereinafter provided; and |
22 | | to determine all rights to credit memoranda or
refunds arising |
23 | | on account of the erroneous payment of tax, penalty , or
|
24 | | interest hereunder. In the administration of , and compliance |
25 | | with this
paragraph, the Department and persons who are subject |
26 | | to this paragraph
shall have the same rights, remedies, |
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1 | | privileges, immunities, powers , and
duties, and be subject to |
2 | | the same conditions, restrictions, limitations,
penalties, |
3 | | exclusions, exemptions , and definitions of terms and employ the
|
4 | | same modes of procedure, as are prescribed in Sections 2 |
5 | | (except the
definition of "retailer maintaining a place of |
6 | | business in this State"), 3
through 3-80 (except provisions |
7 | | pertaining to the State rate of tax,
and except provisions |
8 | | concerning collection or refunding of the tax by
retailers, and |
9 | | except that food for human consumption that is to be
consumed |
10 | | off the premises where it is sold (other than alcoholic |
11 | | beverages,
soft drinks, and food that has been prepared for |
12 | | immediate consumption)
and prescription and nonprescription |
13 | | medicines, drugs, medical appliances
and insulin, urine |
14 | | testing materials, syringes, and needles used by
diabetics, for |
15 | | human use, shall not be subject to tax hereunder), 4, 11,
12, |
16 | | 12a, 14, 15, 19 (except the portions pertaining to claims by |
17 | | retailers
and except the last paragraph concerning refunds), |
18 | | 20, 21 , and 22 of the Use
Tax Act and Section 3-7 of the Uniform |
19 | | Penalty and Interest Act that are
not inconsistent with this |
20 | | paragraph, as fully as if those provisions were
set forth |
21 | | herein.
|
22 | | Whenever the Department determines that a refund should be |
23 | | made under this
paragraph to a claimant instead of issuing a |
24 | | credit memorandum, the Department
shall notify the State |
25 | | Comptroller, who shall cause the order
to be drawn for the |
26 | | amount specified, and to the person named, in the
notification |
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1 | | from the Department. The refund shall be paid by the State
|
2 | | Treasurer out of a county water commission tax fund established
|
3 | | under subsection paragraph (g) of this Section.
|
4 | | (e) A certificate of registration issued by the State |
5 | | Department of
Revenue to a retailer under the Retailers' |
6 | | Occupation Tax Act or under the
Service Occupation Tax Act |
7 | | shall permit the registrant to engage in a
business that is |
8 | | taxed under the tax imposed under subsection paragraphs (b), |
9 | | (c) ,
or (d) of this Section and no additional registration |
10 | | shall be required under
the tax. A certificate issued under the |
11 | | Use Tax Act or the Service Use Tax
Act shall be applicable with |
12 | | regard to any tax imposed under subsection paragraph (c)
of |
13 | | this Section.
|
14 | | (f) Any ordinance imposing or discontinuing any tax under |
15 | | this Section
shall be adopted and a certified copy thereof |
16 | | filed with the Department on
or before June 1, whereupon the |
17 | | Department of Revenue shall proceed to
administer and enforce |
18 | | this Section on behalf of the county water
commission as of |
19 | | September 1 next following the adoption and filing.
Beginning |
20 | | January 1, 1992, an ordinance or resolution imposing or
|
21 | | discontinuing the tax hereunder shall be adopted and a |
22 | | certified copy
thereof filed with the Department on or before |
23 | | the first day of July,
whereupon the Department shall proceed |
24 | | to administer and enforce this
Section as of the first day of |
25 | | October next following such adoption and
filing. Beginning |
26 | | January 1, 1993, an ordinance or resolution imposing or
|
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1 | | discontinuing the tax hereunder shall be adopted and a |
2 | | certified copy
thereof filed with the Department on or before |
3 | | the first day of October,
whereupon the Department shall |
4 | | proceed to administer and enforce this
Section as of the first |
5 | | day of January next following such adoption and filing.
|
6 | | (g) The State Department of Revenue shall, upon collecting |
7 | | any taxes as
provided in this Section, pay the taxes over to |
8 | | the State Treasurer as
trustee for the commission. The taxes |
9 | | shall be held in a trust fund outside
the State Treasury. |
10 | | As soon as possible after the first day of each month, |
11 | | beginning January 1, 2011, upon certification of the Department |
12 | | of Revenue, the Comptroller shall order transferred, and the |
13 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
14 | | local sales tax increment, as defined in the Innovation |
15 | | Development and Economy Act, collected under this Section |
16 | | during the second preceding calendar month for sales within a |
17 | | STAR bond district. |
18 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
19 | | on or before the 25th day of each calendar month, the
State |
20 | | Department of Revenue shall prepare and certify to the |
21 | | Comptroller of
the State of Illinois the amount to be paid to |
22 | | the commission, which shall be
the amount (not including credit |
23 | | memoranda) collected under this Section during the second |
24 | | preceding calendar month by the Department plus an amount the |
25 | | Department determines is necessary to offset any amounts that |
26 | | were erroneously paid to a different taxing body, and not |
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1 | | including any amount equal to the amount of refunds made during |
2 | | the second preceding calendar month by the Department on behalf |
3 | | of the commission, and not including any amount that the |
4 | | Department determines is necessary to offset any amounts that |
5 | | were payable to a different taxing body but were erroneously |
6 | | paid to the commission, and less any amounts that are |
7 | | transferred to the STAR Bonds Revenue Fund, less 2% of the |
8 | | remainder, which shall be transferred into the Tax Compliance |
9 | | and Administration Fund. The Department, at the time of each |
10 | | monthly disbursement to the commission, shall prepare and |
11 | | certify to the State Comptroller the amount to be transferred |
12 | | into the Tax Compliance and Administration Fund under this |
13 | | subsection. Within 10 days after receipt by
the Comptroller of |
14 | | the certification of the amount to be paid to the
commission |
15 | | and the Tax Compliance and Administration Fund, the Comptroller |
16 | | shall cause an order to be drawn for the payment
for the amount |
17 | | in accordance with the direction in the certification.
|
18 | | (h) Beginning June 1, 2016, any tax imposed pursuant to |
19 | | this Section may no longer be imposed or collected, unless a |
20 | | continuation of the tax is approved by the voters at a |
21 | | referendum as set forth in this Section. |
22 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
23 | | 100-23, eff. 7-6-17; revised 10-3-17.)
|
24 | | Section 80. The Environmental Impact Fee Law is amended by |
25 | | changing Sections 315 and 320 as follows:
|
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1 | | (415 ILCS 125/315)
|
2 | | (Section scheduled to be repealed on January 1, 2025)
|
3 | | Sec. 315.
Fee on receivers of fuel for sale or use; |
4 | | collection and
reporting. A person that is required to pay the |
5 | | fee imposed by this Law shall
pay the fee to the Department by |
6 | | return showing all fuel purchased, acquired,
or received and |
7 | | sold, distributed or used during the preceding calendar
month,
|
8 | | including losses of fuel as the result of evaporation or |
9 | | shrinkage due to
temperature variations, and such other |
10 | | reasonable information as the
Department may require. Losses of |
11 | | fuel as the result of evaporation or
shrinkage due to |
12 | | temperature variations may not exceed 1%
of the total
gallons |
13 | | in storage at the beginning of the month, plus the receipts of
|
14 | | gallonage during the month, minus the gallonage remaining in |
15 | | storage at the end
of the month. Any loss reported that is in |
16 | | excess of this amount shall be
subject to the fee imposed by |
17 | | Section 310 of this Law.
On and after July 1, 2001, for each |
18 | | 6-month period January through June, net
losses of fuel (for |
19 | | each category of fuel that is required to be reported on a
|
20 | | return) as the result of evaporation or shrinkage due to |
21 | | temperature variations
may not exceed 1% of the total gallons |
22 | | in storage at the beginning of each
January, plus the receipts |
23 | | of gallonage each January through June, minus the
gallonage |
24 | | remaining in storage at the end of each June. On and after July |
25 | | 1,
2001, for each 6-month period July through December, net |
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1 | | losses of fuel (for
each category of fuel that is required to |
2 | | be reported on a return) as the
result of evaporation or |
3 | | shrinkage due to temperature variations may not exceed
1% of |
4 | | the total gallons in storage at the beginning of each July, |
5 | | plus the
receipts of gallonage each July through December, |
6 | | minus the gallonage remaining
in storage at the end of each |
7 | | December. Any net loss reported that is in
excess of this |
8 | | amount shall be subject to the fee imposed by Section 310 of
|
9 | | this Law. For purposes of this Section, "net loss" means the |
10 | | number of gallons
gained through temperature variations minus |
11 | | the number of gallons lost through
temperature variations or |
12 | | evaporation for each of the respective 6-month
periods.
|
13 | | The return shall be prescribed by the Department and shall |
14 | | be filed between
the 1st and 20th days of each calendar month. |
15 | | The Department may, in its
discretion, combine the return filed |
16 | | under this Law with the return filed under
Section 2b of the |
17 | | Motor Fuel Tax Law. If the return is timely filed, the
receiver |
18 | | may take a discount of 2% through June 30, 2003 and 1.75%
|
19 | | thereafter to reimburse himself for the
expenses
incurred in |
20 | | keeping records, preparing and filing returns, collecting and
|
21 | | remitting the fee, and supplying data to the Department on |
22 | | request. However,
the discount applies only to the amount of |
23 | | the fee payment that
accompanies
a return that is timely filed |
24 | | in accordance with this Section. The discount is not permitted |
25 | | on fees paid on aviation fuel sold or used on and after |
26 | | December 1, 2017. This exception for aviation fuel only applies |
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1 | | for so long as the revenue use requirements of 49 U.S.C. §47017 |
2 | | (b) and 49 U.S.C. §47133 are binding on the State.
|
3 | | Beginning on January 1, 2018, each retailer required or |
4 | | authorized to collect the fee imposed by this Act on aviation |
5 | | fuel at retail in this State during the preceding calendar |
6 | | month shall, instead of reporting and paying tax on aviation |
7 | | fuel as otherwise required by this Section, file an aviation |
8 | | fuel tax return with the Department, on or before the twentieth |
9 | | day of each calendar month. The requirements related to the |
10 | | return shall be as otherwise provided in this Section. |
11 | | Notwithstanding any other provisions of this Act to the |
12 | | contrary, retailers collecting fees on aviation fuel shall file |
13 | | all aviation fuel tax returns and shall make all aviation fuel |
14 | | fee payments by electronic means in the manner and form |
15 | | required by the Department. For purposes of this paragraph, |
16 | | "aviation fuel" means a product that is intended for use or |
17 | | offered for sale as fuel for an aircraft. |
18 | | (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03 .)
|
19 | | (415 ILCS 125/320)
|
20 | | (Section scheduled to be repealed on January 1, 2025)
|
21 | | Sec. 320. Deposit of fee receipts. Except as otherwise |
22 | | provided in this paragraph, all All money received by the |
23 | | Department
under this Law shall be deposited in the Underground |
24 | | Storage Tank Fund created
by Section 57.11 of the Environmental |
25 | | Protection Act. All money received for aviation fuel by the |
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1 | | Department under this Law on or after December 1, 2017, shall |
2 | | be immediately paid over by the Department to the State |
3 | | Aviation Program Fund. The Department shall only pay such |
4 | | moneys into the State Aviation Program Fund under this Act for |
5 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
6 | | and 49 U.S.C. §47133 are binding on the State. For purposes of |
7 | | this section, "aviation fuel" means a product that is intended |
8 | | for use or offered for sale as fuel for an aircraft.
|
9 | | (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14, |
10 | | eff.
7-1-97 .)
|
11 | | Section 99. Effective date. This Act takes effect upon |
12 | | becoming law.".
|