Bill Text: IL HB3129 | 2011-2012 | 97th General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Park District Code. Prohibits a park district from knowingly employing a minor who has been adjudicated as committing any of the following offenses: (i) unlawful use of weapons, (ii) a violation of the Illinois Controlled Substances Act, (iii) a violation of certain provisions of the Cannabis Control Act, (iv) a forcible felony, (v) a violation of the Methamphetamine Control and Community Protection Act, or (vi) a felony or a Class A or B misdemeanor. Provides that the Illinois Department of State Police shall conduct a search of the Illinois criminal history records database to ascertain if a minor applicant being considered for employment with a park district has been adjudicated as committing specified offenses. Amends the Juvenile Court Act of 1987. In provisions concerning the confidentiality of the law enforcement records of minors, provides that the president of a park district may have access to specified records of a minor who is applying for employment with the park district.

Spectrum: Bipartisan Bill

Status: (Passed) 2012-07-06 - Public Act . . . . . . . . . 97-0748 [HB3129 Detail]

Download: Illinois-2011-HB3129-Amended.html

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Sen. Don Harmon

Filed: 2/17/2012

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AMENDMENT TO HOUSE BILL 3129
AMENDMENT NO. ______. Amend House Bill 3129 by replacing
everything after the enacting clause with the following:
"Section 5. The Prepaid Wireless 9-1-1 Surcharge Act is
amended by changing Sections 15 and 20 as follows:
(50 ILCS 753/15)
Sec. 15. Prepaid wireless 9-1-1 surcharge.
(a) There is hereby imposed on consumers a prepaid wireless
9-1-1 surcharge of 1.5% per retail transaction. The surcharge
authorized by this subsection (a) does not apply in a home rule
municipality having a population in excess of 500,000. The
amount of the surcharge may be reduced or increased pursuant to
subsection (e).
(a-5) A home rule municipality having a population in
excess of 500,000 on the effective date of this Act may only
impose a prepaid wireless 9-1-1 surcharge not to exceed 7% per

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retail transaction sourced to that jurisdiction and collected
and remitted in accordance with the provisions of subsection
(b-5).
(b) The prepaid wireless 9-1-1 surcharge shall be collected
by the seller from the consumer with respect to each retail
transaction occurring in this State and shall be remitted to
the Department by the seller as provided in this Act. The
amount of the prepaid wireless 9-1-1 surcharge shall be
separately stated as a distinct item apart from the charge for
the prepaid wireless telecommunications service on an invoice,
receipt, or other similar document that is provided to the
consumer by the seller or shall be otherwise disclosed to the
consumer. If the seller does not separately state the surcharge
as a distinct item to the consumer as provided in this Section,
then the seller shall maintain books and records as required by
this Act which clearly identify the amount of the 9-1-1
surcharge for retail transactions.
For purposes of this subsection (b), a retail transaction
occurs in this State if (i) the retail transaction is made in
person by a consumer at the seller's business location and the
business is located within the State; (ii) the seller is a
provider and sells prepaid wireless telecommunications service
to a consumer located in Illinois; (iii) the retail transaction
is treated as occurring in this State for purposes of the
Retailers' Occupation Tax Act; or (iv) a seller that is
included within the definition of a "retailer maintaining a

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place of business in this State" under Section 2 of the Use Tax
Act makes a sale of prepaid wireless telecommunications service
to a consumer located in Illinois. In the case of a retail
transaction which does not occur in person at a seller's
business location, if a consumer uses a credit card to purchase
prepaid wireless telecommunications service on-line or over
the telephone, and no product is shipped to the consumer, the
transaction occurs in this State if the billing address for the
consumer's credit card is in this State.
(b-5) The prepaid wireless 9-1-1 surcharge imposed under
subsection (a-5) of this Section shall be collected by the
seller from the consumer with respect to each retail
transaction occurring in the municipality imposing the
surcharge. The amount of the prepaid wireless 9-1-1 surcharge
shall be separately stated on an invoice, receipt, or other
similar document that is provided to the consumer by the seller
or shall be otherwise disclosed to the consumer. If the seller
does not separately state the surcharge as a distinct item to
the consumer as provided in this Section, then the seller shall
maintain books and records as required by this Act which
clearly identify the amount of the 9-1-1 surcharge for retail
transactions.
For purposes of this subsection (b-5), a retail transaction
occurs in the municipality if (i) the retail transaction is
made in person by a consumer at the seller's business location
and the business is located within the municipality; (ii) the

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seller is a provider and sells prepaid wireless
telecommunications service to a consumer located in the
municipality; (iii) the retail transaction is treated as
occurring in the municipality for purposes of the Retailers'
Occupation Tax Act; or (iv) a seller that is included within
the definition of a "retailer maintaining a place of business
in this State" under Section 2 of the Use Tax Act makes a sale
of prepaid wireless telecommunications service to a consumer
located in the municipality. In the case of a retail
transaction which does not occur in person at a seller's
business location, if a consumer uses a credit card to purchase
prepaid wireless telecommunications service on-line or over
the telephone, and no product is shipped to the consumer, the
transaction occurs in the municipality if the billing address
for the consumer's credit card is in the municipality.
(c) The prepaid wireless 9-1-1 surcharge is imposed on the
consumer and not on any provider. The seller shall be liable to
remit all prepaid wireless 9-1-1 surcharges that the seller
collects from consumers as provided in Section 20, including
all such surcharges that the seller is deemed to collect where
the amount of the surcharge has not been separately stated on
an invoice, receipt, or other similar document provided to the
consumer by the seller. The surcharge collected or deemed
collected by a seller shall constitute a debt owed by the
seller to this State, and any such surcharge actually collected
shall be held in trust for the benefit of the Department.

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For purposes of this subsection (c), the surcharge shall
not be imposed or collected from entities that have an active
tax exemption identification number issued by the Department
are tax exempt under Section 1g of the Retailers' Occupation
Tax Act.
(d) The amount of the prepaid wireless 9-1-1 surcharge that
is collected by a seller from a consumer, if such amount is
separately stated on an invoice, receipt, or other similar
document provided to the consumer by the seller, shall not be
included in the base for measuring any tax, fee, surcharge, or
other charge that is imposed by this State, any political
subdivision of this State, or any intergovernmental agency.
(e) The prepaid wireless 9-1-1 charge imposed under
subsection (a) of this Section shall be proportionately
increased or reduced, as applicable, upon any change to the
surcharge imposed under Section 17 of the Wireless Emergency
Telephone Safety Act. The adjusted rate shall be determined by
dividing the amount of the surcharge imposed under Section 17
of the Wireless Emergency Telephone Safety Act by $50. Such
increase or reduction shall be effective on the first day of
the first calendar month to occur at least 60 days after the
enactment of the change to the surcharge imposed under Section
17 of the Wireless Emergency Telephone Safety Act. The
Department shall provide not less than 30 days' notice of an
increase or reduction in the amount of the surcharge on the
Department's website.

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(e-5) Any changes in the rate of the surcharge imposed by a
municipality under the authority granted in subsection (a-5) of
this Section shall be effective on the first day of the first
calendar month to occur at least 60 days after the enactment of
the change. The Department shall provide not less than 30 days'
notice of the increase or reduction in the rate of such
surcharge on the Department's website.
(f) When prepaid wireless telecommunications service is
sold with one or more other products or services for a single,
non-itemized price, then the percentage specified in
subsection (a) or (a-5) of this Section 15 shall be applied to
the entire non-itemized price unless the seller elects to apply
the percentage to (i) the dollar amount of the prepaid wireless
telecommunications service if that dollar amount is disclosed
to the consumer or (ii) the portion of the price that is
attributable to the prepaid wireless telecommunications
service if the retailer can identify that portion by reasonable
and verifiable standards from its books and records that are
kept in the regular course of business for other purposes,
including, but not limited to, books and records that are kept
for non-tax purposes. However, if a minimal amount of prepaid
wireless telecommunications service is sold with a prepaid
wireless device for a single, non-itemized price, then the
seller may elect not to apply the percentage specified in
subsection (a) or (a-5) of this Section 15 to such transaction.
For purposes of this subsection, an amount of service

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denominated as 10 minutes or less or $5 or less is considered
minimal.
(Source: P.A. 97-463, eff. 1-1-12.)
(50 ILCS 753/20)
Sec. 20. Administration of prepaid wireless 9-1-1
surcharge.
(a) In the administration and enforcement of this Act, the
provisions of Sections 2a, 2b, 2c, 3, 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 12 of the
Retailers' Occupation Tax Act that are not inconsistent with
this Act, and Section 3-7 of the Uniform Penalty and Interest
Act shall apply, as far as practicable, to the subject matter
of this Act to the same extent as if those provisions were
included in this Act. References to "taxes" in these
incorporated Sections shall be construed to apply to the
administration, payment, and remittance of all surcharges
under this Act. The Department shall establish registration and
payment procedures that substantially coincide with the
registration and payment procedures that apply to the
Retailers' Occupation Tax Act.
(b) For the first 12 months after the effective date of
this Act, a seller shall be permitted to deduct and retain 5%
of prepaid wireless 9-1-1 surcharges that are collected by the
seller from consumers and that are remitted and timely filed
with the Department. After the first 12 months, a seller shall

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be permitted to deduct and retain 3% of prepaid wireless 9-1-1
surcharges that are collected by the seller from consumers and
that are remitted and timely filed with the Department.
(c) Other than the amounts for deposit into the Municipal
Wireless Service Emergency Fund, the Department shall pay to
the State Treasurer all prepaid wireless E911 charges and
penalties collected under this Act for deposit into the
Wireless Service Emergency Fund. On or before the 25th day of
each calendar month, the Department shall prepare and certify
to the Comptroller the amount available to the Illinois
Commerce Commission for distribution out of the Wireless
Service Emergency Fund. The amount certified shall be the
amount (not including credit memoranda) collected during the
second preceding calendar month by the Department plus an
amount the Department determines is necessary to offset any
amounts which were erroneously paid to a different taxing body.
The amount paid to the Wireless Service Emergency Fund shall
not include any amount equal to the amount of refunds made
during the second preceding calendar month by the Department to
retailers under this Act or any amount that the Department
determines is necessary to offset any amounts which were
payable to a different taxing body but were erroneously paid to
the Wireless Service Emergency Fund. The Illinois Commerce
Commission shall distribute the funds in the same proportion as
they are distributed under the Wireless Emergency Telephone
Safety Act and the funds may only be used in accordance with

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the provisions of the Wireless Emergency Telephone Safety Act.
The Department shall pay all remitted prepaid wireless E911
charges over to the State Treasurer for deposit into the
Wireless Service Emergency Fund within 30 days after receipt.
The Illinois Commerce Commission shall distribute such funds in
the same proportion as they are distributed under the Wireless
Emergency Telephone Safety Act and such funds may only be used
in accordance with the provisions of the Wireless Emergency
Telephone Safety Act. The Department may deduct an amount, not
to exceed 3% during the first year following the effective date
of this Act and not to exceed 2% during every year thereafter
of remitted charges, to be transferred into retained by the Tax
Compliance and Administration Fund Department to reimburse the
Department for its direct costs of administering the collection
and remittance of prepaid wireless 9-1-1 surcharges.
(d) The Department shall administer the collection of all
9-1-1 surcharges and may adopt and enforce reasonable rules
relating to the administration and enforcement of the
provisions of this Act as may be deemed expedient. The
Department shall require all surcharges collected under this
Act to be reported on existing forms or combined forms,
including, but not limited to, Form ST-1. Any overpayments
received by the Department for liabilities reported on existing
or combined returns shall be applied as an overpayment of
retailers' occupation tax, use tax, service occupation tax, or
service use tax liability.

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(e) If a home rule municipality having a population in
excess of 500,000 as of the effective date of this amendatory
Act of the 97th General Assembly imposes an E911 surcharge
under subsection (a-5) of Section 15 of this Act, then the
Department shall pay to the State Treasurer all prepaid
wireless E911 charges, penalties, and interest collected for
deposit into the Municipal Wireless Service Emergency Fund. All
deposits into the Municipal Wireless Service Emergency Fund
shall be held by the State Treasurer as ex officio custodian
separate and apart from all public moneys or funds of this
State. Moneys in the Municipal Wireless Service Emergency Fund
are not subject to appropriation. On or before the 25th day of
each calendar month, the Department shall prepare and certify
to the Comptroller the amount available for disbursement to the
home rule municipality out of the Municipal Wireless Service
Emergency Fund. The amount to be paid to the Municipal Wireless
Service Emergency Fund shall be the amount (not including
credit memoranda) collected during the second preceding
calendar month by the Department plus an amount the Department
determines is necessary to offset any amounts which were
erroneously paid to a different taxing body. The amount paid to
the Municipal Wireless Service Emergency Fund shall not include
any amount equal to the amount of refunds made during the
second preceding calendar month by the Department to retailers
under this Act or any amount that the Department determines is
necessary to offset any amounts which were payable to a

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different taxing body but were erroneously paid to the
Municipal Wireless Service Emergency Fund. Within 10 days after
receipt by the Comptroller of the certification provided for in
this subsection, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions in the certification. The Department may deduct an
amount, not to exceed 3% during the first year following the
effective date of this amendatory Act of the 97th General
Assembly and not to exceed 2% during every year thereafter of
remitted charges, to be transferred into the Tax Compliance and
Administration Fund to reimburse the Department for its direct
costs of administering the collection and remittance of prepaid
wireless 9-1-1 surcharges.
(Source: P.A. 97-463, eff. 1-1-12.)
Section 10. The State Finance Act is amended by adding
Section 5.811 as follows:
(30 ILCS 105/5.811 new)
Sec. 5.811. The Municipal Wireless Service Emergency
Fund.".