Bill Text: IL HB4066 | 2013-2014 | 98th General Assembly | Amended
Bill Title: Amends the Illinois Highway Code. Makes a technical change in a Section concerning use of tax moneys.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-12-03 - Session Sine Die [HB4066 Detail]
Download: Illinois-2013-HB4066-Amended.html
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1 | AMENDMENT TO HOUSE BILL 4066
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2 | AMENDMENT NO. ______. Amend House Bill 4066 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 1. Short title. This Act may be cited as the | ||||||
5 | Nelson Mandela Memorial Road Act.
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6 | Section 5. Mandela Road. Illinois Route 50, beginning at | ||||||
7 | U.S. Route 45 in Kankakee, Illinois and ending at U.S. Route 41 | ||||||
8 | in Skokie, Illinois, is designated as Mandela Road in honor of | ||||||
9 | Nelson Mandela. Local units of government affected by this | ||||||
10 | designation shall erect appropriate signage, remove signs | ||||||
11 | displaying a former designation, and make whatever other | ||||||
12 | changes are necessary to give effect to this designation.
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13 | Section 10. Home rule. The naming or designation of | ||||||
14 | Illinois Route 50, beginning at U.S. Route 45 in Kankakee, | ||||||
15 | Illinois and ending at U.S. Route 41 in Skokie, Illinois, is an |
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1 | exclusive power and function of the State. A home rule unit may | ||||||
2 | not change this designation or provide alternative | ||||||
3 | designations for this roadway. This Section is a denial and | ||||||
4 | limitation of home rule powers and functions under subsection | ||||||
5 | (h) of Section 6 of Article VII of the Illinois Constitution.
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6 | Section 15. Address changes. A person who has been issued a | ||||||
7 | driver's license under the Illinois Vehicle Code or an Illinois | ||||||
8 | Identification Card under the Illinois Identification Card Act | ||||||
9 | that is valid on the effective date of this Act and lists a | ||||||
10 | former designation of Mandela Road as his or her address of | ||||||
11 | record is not required to change his or her address on the | ||||||
12 | driver's license or Illinois Identification Card until that | ||||||
13 | driver's license or Illinois Identification Card expires.
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14 | Section 905. The Local Government Facility Lease Act is | ||||||
15 | amended by changing Section 15 as follows:
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16 | (50 ILCS 615/15)
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17 | Sec. 15. Limitation on the expansion of airport property. | ||||||
18 | Chicago Midway International Airport is facility property used | ||||||
19 | for airport purposes under this Act. No runway of Chicago | ||||||
20 | Midway International Airport shall be expanded beyond the | ||||||
21 | territory bounded by 55th Street on the north, Mandela Road | ||||||
22 | Cicero Avenue on the east, 63rd Street on the south, and | ||||||
23 | Central Avenue on the west, as those avenues and streets are |
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1 | situated on the effective date of this Act.
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2 | (Source: P.A. 94-750, eff. 5-9-06.)
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3 | Section 910. The Metropolitan Pier and Exposition | ||||||
4 | Authority Act is amended by changing Section 13 as follows:
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5 | (70 ILCS 210/13) (from Ch. 85, par. 1233)
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6 | Sec. 13.
(a) The Authority shall not have power to levy | ||||||
7 | taxes for any
purpose, except as provided in subsections (b), | ||||||
8 | (c), (d), (e), and (f).
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9 | (b) By ordinance the Authority shall, as soon as | ||||||
10 | practicable after the
effective date of this amendatory Act of | ||||||
11 | 1991, impose a Metropolitan Pier and
Exposition Authority | ||||||
12 | Retailers' Occupation Tax upon all persons engaged in
the | ||||||
13 | business of selling tangible personal property at retail within | ||||||
14 | the
territory described in this subsection at the rate of 1.0% | ||||||
15 | of the gross
receipts (i) from the sale of food, alcoholic | ||||||
16 | beverages, and soft drinks
sold for consumption on the premises | ||||||
17 | where sold and (ii) from the sale of
food, alcoholic beverages, | ||||||
18 | and soft drinks sold for consumption off the
premises where | ||||||
19 | sold by a retailer whose principal source of gross receipts
is | ||||||
20 | from the sale of food, alcoholic beverages, and soft drinks | ||||||
21 | prepared for
immediate consumption.
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22 | The tax imposed under this subsection and all civil | ||||||
23 | penalties that may
be assessed as an incident to that tax shall | ||||||
24 | be collected and enforced by the
Illinois Department of |
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1 | Revenue. The Department shall have full power to
administer and | ||||||
2 | enforce this subsection, to collect all taxes and penalties so
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3 | collected in the manner provided in this subsection, and to | ||||||
4 | determine all
rights to credit memoranda arising on account of | ||||||
5 | the erroneous payment of
tax or penalty under this subsection. | ||||||
6 | In the administration of and
compliance with this subsection, | ||||||
7 | the Department and persons who are subject
to this subsection | ||||||
8 | shall have the same rights, remedies, privileges,
immunities, | ||||||
9 | powers, and duties, shall be subject to the same conditions,
| ||||||
10 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
11 | and
definitions of terms, and shall employ the same modes of | ||||||
12 | procedure
applicable to this Retailers' Occupation Tax as are | ||||||
13 | prescribed in Sections
1, 2 through 2-65 (in respect to all | ||||||
14 | provisions of those Sections other
than the State rate of | ||||||
15 | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | ||||||
16 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
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17 | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January | ||||||
18 | 1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and | ||||||
19 | after January 1, 1994, all
applicable provisions of the Uniform | ||||||
20 | Penalty and Interest Act that are not
inconsistent with this | ||||||
21 | Act, as fully as if provisions contained in those
Sections of | ||||||
22 | the Retailers' Occupation Tax Act were set forth in this
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23 | subsection.
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24 | Persons subject to any tax imposed under the authority | ||||||
25 | granted in
this subsection may reimburse themselves for their | ||||||
26 | seller's tax liability
under this subsection by separately |
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1 | stating that tax as an additional
charge, which charge may be | ||||||
2 | stated in combination, in a single amount, with
State taxes | ||||||
3 | that sellers are required to collect under the Use Tax Act,
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4 | pursuant to bracket schedules as the Department may prescribe.
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5 | The retailer filing the return shall, at the time of filing the
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6 | return, pay to the Department the amount of tax imposed under | ||||||
7 | this
subsection, less a discount of 1.75%, which is allowed to | ||||||
8 | reimburse the
retailer for the expenses incurred in keeping | ||||||
9 | records, preparing and
filing returns, remitting the tax, and | ||||||
10 | supplying data to the Department on
request.
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11 | Whenever the Department determines that a refund should be | ||||||
12 | made under
this subsection to a claimant instead of issuing a | ||||||
13 | credit memorandum, the
Department shall notify the State | ||||||
14 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
15 | amount specified and to the person named in the
notification | ||||||
16 | from the Department. The refund shall be paid by the State
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17 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
18 | trust fund
held by the State Treasurer as trustee for the | ||||||
19 | Authority.
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20 | Nothing in this subsection authorizes the Authority to | ||||||
21 | impose a tax upon
the privilege of engaging in any business | ||||||
22 | that under the Constitution of
the United States may not be | ||||||
23 | made the subject of taxation by this State.
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24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer, ex
officio, as trustee for the Authority, all taxes | ||||||
26 | and penalties collected
under this subsection for deposit into |
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1 | a trust fund held outside of the
State Treasury. | ||||||
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 subsection | ||||||
8 | during the second preceding calendar month for sales within a | ||||||
9 | STAR bond district. | ||||||
10 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
11 | on or before the 25th day of each calendar month, the
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12 | Department shall prepare and certify to the Comptroller the | ||||||
13 | amounts to be
paid under subsection (g) of this Section, which | ||||||
14 | shall be the amounts, not
including credit memoranda, collected | ||||||
15 | under this subsection during the second
preceding calendar | ||||||
16 | month by the Department, less any amounts determined by the
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17 | Department to be necessary for the payment of refunds, less 2% | ||||||
18 | of such
balance, which sum shall be deposited by the State | ||||||
19 | Treasurer into the Tax
Compliance and Administration Fund in | ||||||
20 | the State Treasury from which it shall be
appropriated to the | ||||||
21 | Department to cover the costs of the Department in
| ||||||
22 | administering and enforcing the provisions of this subsection, | ||||||
23 | and less any amounts that are transferred to the STAR Bonds | ||||||
24 | Revenue Fund. Within 10 days
after receipt by the Comptroller | ||||||
25 | of the certification, the Comptroller shall
cause the orders to | ||||||
26 | be drawn for the remaining amounts, and the Treasurer shall
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1 | administer those amounts as required in subsection (g).
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2 | A certificate of registration issued by the Illinois | ||||||
3 | Department of Revenue
to a retailer under the Retailers' | ||||||
4 | Occupation Tax Act shall permit the
registrant to engage in a | ||||||
5 | business that is taxed under the tax imposed
under this | ||||||
6 | subsection, and no additional registration shall be required
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7 | under the ordinance imposing the tax or under this subsection.
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8 | A certified copy of any ordinance imposing or discontinuing | ||||||
9 | any tax under
this subsection or effecting a change in the rate | ||||||
10 | of that tax shall be
filed with the Department, whereupon the | ||||||
11 | Department shall proceed to
administer and enforce this | ||||||
12 | subsection on behalf of the Authority as of the
first day of | ||||||
13 | the third calendar month following the date of filing.
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14 | The tax authorized to be levied under this subsection may | ||||||
15 | be levied within
all or any part of the following described | ||||||
16 | portions of the metropolitan area:
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17 | (1) that portion of the City of Chicago located within | ||||||
18 | the following
area: Beginning at the point of intersection | ||||||
19 | of the Cook County - DuPage
County line and York Road, then | ||||||
20 | North along York Road to its intersection
with Touhy | ||||||
21 | Avenue, then east along Touhy Avenue to its intersection | ||||||
22 | with
the Northwest Tollway, then southeast along the | ||||||
23 | Northwest Tollway to its
intersection with Lee Street, then | ||||||
24 | south along Lee Street to Higgins Road,
then south and east | ||||||
25 | along Higgins Road to its intersection with Mannheim
Road, | ||||||
26 | then south along Mannheim Road to its intersection with |
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1 | Irving Park
Road, then west along Irving Park Road to its | ||||||
2 | intersection with the Cook
County - DuPage County line, | ||||||
3 | then north and west along the county line to
the point of | ||||||
4 | beginning; and
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5 | (2) that portion of the City of Chicago located within | ||||||
6 | the following
area: Beginning at the intersection of West | ||||||
7 | 55th Street with Central
Avenue, then east along West 55th | ||||||
8 | Street to its intersection with Mandela Road South
Cicero | ||||||
9 | Avenue , then south along Mandela Road South Cicero Avenue | ||||||
10 | to its intersection
with West 63rd Street, then west along | ||||||
11 | West 63rd Street to its intersection
with South Central | ||||||
12 | Avenue, then north along South Central Avenue to the
point | ||||||
13 | of beginning; and
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14 | (3) that portion of the City of Chicago located within | ||||||
15 | the following
area: Beginning at the point 150 feet west of | ||||||
16 | the intersection of the west
line of North Ashland Avenue | ||||||
17 | and the north line of West Diversey Avenue,
then north 150 | ||||||
18 | feet, then east along a line 150 feet north of the north
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19 | line of West Diversey Avenue extended to the shoreline of | ||||||
20 | Lake Michigan,
then following the shoreline of Lake | ||||||
21 | Michigan (including Navy Pier and all
other improvements | ||||||
22 | fixed to land, docks, or piers) to the point where the
| ||||||
23 | shoreline of Lake Michigan and the Adlai E. Stevenson | ||||||
24 | Expressway extended
east to that shoreline intersect, then | ||||||
25 | west along the Adlai E. Stevenson
Expressway to a point 150 | ||||||
26 | feet west of the west line of South Ashland
Avenue, then |
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1 | north along a line 150 feet west of the west line of South | ||||||
2 | and
North Ashland Avenue to the point of beginning.
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3 | The tax authorized to be levied under this subsection may | ||||||
4 | also be
levied on food, alcoholic beverages, and soft drinks | ||||||
5 | sold on boats and
other watercraft departing from and returning | ||||||
6 | to the shoreline of Lake
Michigan (including Navy Pier and all | ||||||
7 | other improvements fixed to land,
docks, or piers) described in | ||||||
8 | item (3).
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9 | (c) By ordinance the Authority shall, as soon as | ||||||
10 | practicable after the
effective date of this amendatory Act of | ||||||
11 | 1991, impose an occupation tax
upon all persons engaged in the | ||||||
12 | corporate limits of the City of Chicago in
the business of | ||||||
13 | renting, leasing, or letting rooms in a hotel, as defined
in | ||||||
14 | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | ||||||
15 | the gross
rental receipts from the renting, leasing, or letting | ||||||
16 | of hotel rooms within
the City of Chicago, excluding, however, | ||||||
17 | from gross rental receipts
the proceeds of renting, leasing, or | ||||||
18 | letting to permanent residents of
a hotel, as defined in that | ||||||
19 | Act. Gross rental receipts shall not include
charges that are | ||||||
20 | added on account of the liability arising from any tax
imposed | ||||||
21 | by the State or any governmental agency on the occupation of
| ||||||
22 | renting, leasing, or letting rooms in a hotel.
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23 | The tax imposed by the Authority under this subsection and | ||||||
24 | all civil
penalties that may be assessed as an incident to that | ||||||
25 | tax shall be collected
and enforced by the Illinois Department | ||||||
26 | of Revenue. The certificate of
registration that is issued by |
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| |||||||
1 | the Department to a lessor under the Hotel
Operators' | ||||||
2 | Occupation Tax Act shall permit that registrant to engage in a
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3 | business that is taxable under any ordinance enacted under this
| ||||||
4 | subsection without registering separately with the Department | ||||||
5 | under that
ordinance or under this subsection. The Department | ||||||
6 | shall have full power to
administer and enforce this | ||||||
7 | subsection, to collect all taxes and penalties
due under this | ||||||
8 | subsection, to dispose of taxes and penalties so collected
in | ||||||
9 | the manner provided in this subsection, and to determine all | ||||||
10 | rights to
credit memoranda arising on account of the erroneous | ||||||
11 | payment of tax or
penalty under this subsection. In the | ||||||
12 | administration of and compliance with
this subsection, the | ||||||
13 | Department and persons who are subject to this
subsection shall | ||||||
14 | have the same rights, remedies, privileges, immunities,
| ||||||
15 | powers, and duties, shall be subject to the same conditions, | ||||||
16 | restrictions,
limitations, penalties, and definitions of | ||||||
17 | terms, and shall employ the same
modes of procedure as are | ||||||
18 | prescribed in the Hotel Operators' Occupation Tax
Act (except | ||||||
19 | where that Act is inconsistent with this subsection), as fully
| ||||||
20 | as if the provisions contained in the Hotel Operators' | ||||||
21 | Occupation Tax Act
were set out in this subsection.
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22 | Whenever the Department determines that a refund should be | ||||||
23 | made under
this subsection to a claimant instead of issuing a | ||||||
24 | credit memorandum, the
Department shall notify the State | ||||||
25 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
26 | amount specified and to the person named in the
notification |
| |||||||
| |||||||
1 | from the Department. The refund shall be paid by the State
| ||||||
2 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
3 | trust fund
held by the State Treasurer as trustee for the | ||||||
4 | Authority.
| ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted in
this subsection may reimburse themselves for their | ||||||
7 | tax liability for that
tax by separately stating that tax as an | ||||||
8 | additional charge,
which charge may be stated in combination, | ||||||
9 | in a single amount, with State
taxes imposed under the Hotel | ||||||
10 | Operators' Occupation Tax Act, the
municipal tax imposed under | ||||||
11 | Section 8-3-13 of the Illinois Municipal
Code, and the tax | ||||||
12 | imposed under Section 19 of the Illinois Sports
Facilities | ||||||
13 | Authority Act.
| ||||||
14 | The person filing the return shall, at the time of filing | ||||||
15 | the return,
pay to the Department the amount of tax, less a | ||||||
16 | discount of 2.1% or $25 per
calendar year, whichever is | ||||||
17 | greater, which is allowed to reimburse the
operator for the | ||||||
18 | expenses incurred in keeping records, preparing and filing
| ||||||
19 | returns, remitting the tax, and supplying data to the | ||||||
20 | Department on request.
| ||||||
21 | The Department shall forthwith pay over to the State | ||||||
22 | Treasurer,
ex officio, as trustee for the Authority, all taxes | ||||||
23 | and penalties collected
under this subsection for deposit into | ||||||
24 | a trust fund held outside the State
Treasury. On or before the | ||||||
25 | 25th day of each calendar month, the Department
shall certify | ||||||
26 | to the Comptroller the amounts to be paid under subsection
(g) |
| |||||||
| |||||||
1 | of this Section, which shall be the amounts (not including | ||||||
2 | credit
memoranda) collected under this subsection during the | ||||||
3 | second preceding
calendar month by the Department, less any | ||||||
4 | amounts determined by the
Department to be necessary for | ||||||
5 | payment of refunds. Within 10 days after
receipt by the | ||||||
6 | Comptroller of the Department's certification, the
Comptroller | ||||||
7 | shall cause the orders to be drawn for such amounts, and the
| ||||||
8 | Treasurer shall administer those amounts as required in | ||||||
9 | subsection (g).
| ||||||
10 | A certified copy of any ordinance imposing or discontinuing | ||||||
11 | a tax under this
subsection or effecting a change in the rate | ||||||
12 | of that tax shall be filed with
the Illinois Department of | ||||||
13 | Revenue, whereupon the Department shall proceed to
administer | ||||||
14 | and enforce this subsection on behalf of the Authority as of | ||||||
15 | the
first day of the third calendar month following the date of | ||||||
16 | filing.
| ||||||
17 | (d) By ordinance the Authority shall, as soon as | ||||||
18 | practicable after the
effective date of this amendatory Act of | ||||||
19 | 1991, impose a tax
upon all persons engaged in the business of | ||||||
20 | renting automobiles in the
metropolitan area at the rate of 6% | ||||||
21 | of the gross
receipts from that business, except that no tax | ||||||
22 | shall be imposed on the
business of renting automobiles for use | ||||||
23 | as taxicabs or in livery service.
The tax imposed under this | ||||||
24 | subsection and all civil penalties that may be
assessed as an | ||||||
25 | incident to that tax shall be collected and enforced by the
| ||||||
26 | Illinois Department of Revenue. The certificate of |
| |||||||
| |||||||
1 | registration issued by
the Department to a retailer under the | ||||||
2 | Retailers' Occupation Tax Act or
under the Automobile Renting | ||||||
3 | Occupation and Use Tax Act shall permit that
person to engage | ||||||
4 | in a business that is taxable under any ordinance enacted
under | ||||||
5 | this subsection without registering separately with the | ||||||
6 | Department
under that ordinance or under this subsection. The | ||||||
7 | Department shall have
full power to administer and enforce this | ||||||
8 | subsection, to collect all taxes
and penalties due under this | ||||||
9 | subsection, to dispose of taxes and penalties
so collected in | ||||||
10 | the manner provided in this subsection, and to determine
all | ||||||
11 | rights to credit memoranda arising on account of the erroneous | ||||||
12 | payment
of tax or penalty under this subsection. In the | ||||||
13 | administration of and
compliance with this subsection, the | ||||||
14 | Department and persons who are subject
to this subsection shall | ||||||
15 | have the same rights, remedies, privileges,
immunities, | ||||||
16 | powers, and duties, be subject to the same conditions,
| ||||||
17 | restrictions, limitations, penalties, and definitions of | ||||||
18 | terms, and employ
the same modes of procedure as are prescribed | ||||||
19 | in Sections 2 and 3 (in
respect to all provisions of those | ||||||
20 | Sections other than the State rate of
tax; and in respect to | ||||||
21 | the provisions of the Retailers' Occupation Tax Act
referred to | ||||||
22 | in those Sections, except as to the disposition of taxes and
| ||||||
23 | penalties collected, except for the provision allowing | ||||||
24 | retailers a
deduction from the tax to cover certain costs, and | ||||||
25 | except that credit
memoranda issued under this subsection may | ||||||
26 | not be used to discharge any
State tax liability) of the |
| |||||||
| |||||||
1 | Automobile Renting Occupation and Use Tax Act,
as fully as if | ||||||
2 | provisions contained in those Sections of that Act were set
| ||||||
3 | forth in this subsection.
| ||||||
4 | Persons subject to any tax imposed under the authority | ||||||
5 | granted in
this subsection may reimburse themselves for their | ||||||
6 | tax liability under this
subsection by separately stating that | ||||||
7 | tax as an additional charge, which
charge may be stated in | ||||||
8 | combination, in a single amount, with State tax
that sellers | ||||||
9 | are required to collect under the Automobile Renting
Occupation | ||||||
10 | and Use Tax Act, pursuant to bracket schedules as the | ||||||
11 | Department
may prescribe.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under
this subsection to a claimant instead of issuing a | ||||||
14 | credit memorandum, the
Department shall notify the State | ||||||
15 | Comptroller, who shall cause a warrant to
be drawn for the | ||||||
16 | amount specified and to the person named in the
notification | ||||||
17 | from the Department. The refund shall be paid by the State
| ||||||
18 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
19 | trust fund
held by the State Treasurer as trustee for the | ||||||
20 | Authority.
| ||||||
21 | The Department shall forthwith pay over to the State | ||||||
22 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
23 | collected under this subsection for
deposit into a trust fund | ||||||
24 | held outside the State Treasury. On or before the
25th day of | ||||||
25 | each calendar month, the Department shall certify
to the | ||||||
26 | Comptroller the amounts to be paid under subsection (g) of this
|
| |||||||
| |||||||
1 | Section (not including credit memoranda) collected under this | ||||||
2 | subsection
during the second preceding calendar month by the | ||||||
3 | Department, less any
amount determined by the Department to be | ||||||
4 | necessary for payment of refunds.
Within 10 days after receipt | ||||||
5 | by the Comptroller of the Department's
certification, the | ||||||
6 | Comptroller shall cause the orders to be drawn for such
| ||||||
7 | amounts, and the Treasurer shall administer those amounts as | ||||||
8 | required in
subsection (g).
| ||||||
9 | Nothing in this subsection authorizes the Authority to | ||||||
10 | impose a tax upon
the privilege of engaging in any business | ||||||
11 | that under the Constitution of
the United States may not be | ||||||
12 | made the subject of taxation by this State.
| ||||||
13 | A certified copy of any ordinance imposing or discontinuing | ||||||
14 | a tax under
this subsection or effecting a change in the rate | ||||||
15 | of that tax shall be
filed with the Illinois Department of | ||||||
16 | Revenue, whereupon the Department
shall proceed to administer | ||||||
17 | and enforce this subsection on behalf of the
Authority as of | ||||||
18 | the first day of the third calendar month following the
date of | ||||||
19 | filing.
| ||||||
20 | (e) By ordinance the Authority shall, as soon as | ||||||
21 | practicable after the
effective date of this amendatory Act of | ||||||
22 | 1991, impose a tax upon the
privilege of using in the | ||||||
23 | metropolitan area an automobile that is rented
from a rentor | ||||||
24 | outside Illinois and is titled or registered with an agency
of | ||||||
25 | this State's government at a rate of 6% of the rental price of | ||||||
26 | that
automobile, except that no tax shall be imposed on the |
| |||||||
| |||||||
1 | privilege of using
automobiles rented for use as taxicabs or in | ||||||
2 | livery service. The tax shall
be collected from persons whose | ||||||
3 | Illinois address for titling or
registration purposes is given | ||||||
4 | as being in the metropolitan area. The tax
shall be collected | ||||||
5 | by the Department of Revenue for the Authority. The tax
must be | ||||||
6 | paid to the State or an exemption determination must be | ||||||
7 | obtained
from the Department of Revenue before the title or | ||||||
8 | certificate of
registration for the property may be issued. The | ||||||
9 | tax or proof of exemption
may be transmitted to the Department | ||||||
10 | by way of the State agency with which
or State officer with | ||||||
11 | whom the tangible personal property must be titled or
| ||||||
12 | registered if the Department and that agency or State officer | ||||||
13 | determine
that this procedure will expedite the processing of | ||||||
14 | applications for title
or registration.
| ||||||
15 | The Department shall have full power to administer and | ||||||
16 | enforce this
subsection, to collect all taxes, penalties, and | ||||||
17 | interest due under this
subsection, to dispose of taxes, | ||||||
18 | penalties, and interest so collected in
the manner provided in | ||||||
19 | this subsection, and to determine all rights to
credit | ||||||
20 | memoranda or refunds arising on account of the erroneous | ||||||
21 | payment of
tax, penalty, or interest under this subsection. In | ||||||
22 | the administration of
and compliance with this subsection, the | ||||||
23 | Department and persons who are
subject to this subsection shall | ||||||
24 | have the same rights, remedies,
privileges, immunities, | ||||||
25 | powers, and duties, be subject to the same
conditions, | ||||||
26 | restrictions, limitations, penalties, and definitions of |
| |||||||
| |||||||
1 | terms,
and employ the same modes of procedure as are prescribed | ||||||
2 | in Sections 2 and
4 (except provisions pertaining to the State | ||||||
3 | rate of tax; and in respect to
the provisions of the Use Tax | ||||||
4 | Act referred to in that Section, except
provisions concerning | ||||||
5 | collection or refunding of the tax by retailers,
except the | ||||||
6 | provisions of Section 19 pertaining to claims by retailers,
| ||||||
7 | except the last paragraph concerning refunds, and except that | ||||||
8 | credit
memoranda issued under this subsection may not be used | ||||||
9 | to discharge any
State tax liability) of the Automobile Renting | ||||||
10 | Occupation and Use Tax Act,
as fully as if provisions contained | ||||||
11 | in those Sections of that Act were set
forth in this | ||||||
12 | subsection.
| ||||||
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 a 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 Metropolitan Pier and Exposition Authority | ||||||
20 | trust fund held by the
State Treasurer as trustee for the | ||||||
21 | Authority.
| ||||||
22 | The Department shall forthwith pay over to the State | ||||||
23 | Treasurer, ex officio,
as trustee, all taxes, penalties, and | ||||||
24 | interest collected under this
subsection for deposit into a | ||||||
25 | trust fund held outside the State Treasury.
On or before the | ||||||
26 | 25th day of each calendar month, the Department shall
certify |
| |||||||
| |||||||
1 | to the State Comptroller the amounts to be paid under | ||||||
2 | subsection
(g) of this Section, which shall be the amounts (not | ||||||
3 | including credit
memoranda) collected under this subsection | ||||||
4 | during the second preceding
calendar month by the Department, | ||||||
5 | less any amounts determined by the
Department to be necessary | ||||||
6 | for payment of refunds. Within 10 days after
receipt by the | ||||||
7 | State Comptroller of the Department's certification, the
| ||||||
8 | Comptroller shall cause the orders to be drawn for such | ||||||
9 | amounts, and the
Treasurer shall administer those amounts as | ||||||
10 | required in subsection (g).
| ||||||
11 | A certified copy of any ordinance imposing or discontinuing | ||||||
12 | a tax or
effecting a change in the rate of that tax shall be | ||||||
13 | filed with the Illinois
Department of Revenue, whereupon the | ||||||
14 | Department shall proceed to administer
and enforce this | ||||||
15 | subsection on behalf of the Authority as of the first day
of | ||||||
16 | the third calendar month following the date of filing.
| ||||||
17 | (f) By ordinance the Authority shall, as soon as | ||||||
18 | practicable after the
effective date of this amendatory Act of | ||||||
19 | 1991, impose an occupation tax on all
persons, other than a | ||||||
20 | governmental agency, engaged in the business of
providing | ||||||
21 | ground transportation for hire to passengers in the | ||||||
22 | metropolitan
area at a rate of (i) $4 per taxi or livery | ||||||
23 | vehicle departure with
passengers for hire from commercial | ||||||
24 | service airports in the metropolitan
area, (ii) for each | ||||||
25 | departure with passengers for hire from a commercial
service | ||||||
26 | airport in the metropolitan area in a bus or van operated by a
|
| |||||||
| |||||||
1 | person other than a person described in item (iii): $18 per bus | ||||||
2 | or van with
a capacity of 1-12 passengers, $36 per bus or van | ||||||
3 | with a capacity of 13-24
passengers, and $54 per bus or van | ||||||
4 | with a capacity of over 24 passengers,
and (iii) for each | ||||||
5 | departure with passengers for hire from a commercial
service | ||||||
6 | airport in the metropolitan area in a bus or van operated by a
| ||||||
7 | person regulated by the Interstate Commerce Commission or | ||||||
8 | Illinois Commerce
Commission, operating scheduled service from | ||||||
9 | the airport, and charging fares on
a per passenger basis: $2 | ||||||
10 | per passenger for hire in each bus or van. The term
"commercial | ||||||
11 | service airports" means those airports receiving scheduled
| ||||||
12 | passenger service and enplaning more than 100,000 passengers | ||||||
13 | per year.
| ||||||
14 | In the ordinance imposing the tax, the Authority may | ||||||
15 | provide for the
administration and enforcement of the tax and | ||||||
16 | the collection of the tax
from persons subject to the tax as | ||||||
17 | the Authority determines to be necessary
or practicable for the | ||||||
18 | effective administration of the tax. The Authority
may enter | ||||||
19 | into agreements as it deems appropriate with any governmental
| ||||||
20 | agency providing for that agency to act as the Authority's | ||||||
21 | agent to
collect the tax.
| ||||||
22 | In the ordinance imposing the tax, the Authority may | ||||||
23 | designate a method or
methods for persons subject to the tax to | ||||||
24 | reimburse themselves for the tax
liability arising under the | ||||||
25 | ordinance (i) by separately stating the full
amount of the tax | ||||||
26 | liability as an additional charge to passengers departing
the |
| |||||||
| |||||||
1 | airports, (ii) by separately stating one-half of the tax | ||||||
2 | liability as
an additional charge to both passengers departing | ||||||
3 | from and to passengers
arriving at the airports, or (iii) by | ||||||
4 | some other method determined by the
Authority.
| ||||||
5 | All taxes, penalties, and interest collected under any | ||||||
6 | ordinance adopted
under this subsection, less any amounts | ||||||
7 | determined to be necessary for the
payment of refunds and less | ||||||
8 | the taxes, penalties, and interest attributable to any increase | ||||||
9 | in the rate of tax authorized by Public Act 96-898, shall be | ||||||
10 | paid forthwith to the State Treasurer, ex
officio, for deposit | ||||||
11 | into a trust fund held outside the State Treasury and
shall be | ||||||
12 | administered by the State Treasurer as provided in subsection | ||||||
13 | (g)
of this Section. All taxes, penalties, and interest | ||||||
14 | attributable to any increase in the rate of tax authorized by | ||||||
15 | Public Act 96-898 shall be paid by the State Treasurer as | ||||||
16 | follows: 25% for deposit into the Convention Center Support | ||||||
17 | Fund, to be used by the Village of Rosemont for the repair, | ||||||
18 | maintenance, and improvement of the Donald E. Stephens | ||||||
19 | Convention Center and for debt service on debt instruments | ||||||
20 | issued for those purposes by the village and 75% to the | ||||||
21 | Authority to be used for grants to an organization meeting the | ||||||
22 | qualifications set out in Section 5.6 of this Act, provided the | ||||||
23 | Metropolitan Pier and Exposition Authority has entered into a | ||||||
24 | marketing agreement with such an organization.
| ||||||
25 | (g) Amounts deposited from the proceeds of taxes imposed by | ||||||
26 | the
Authority under subsections (b), (c), (d), (e), and (f) of |
| |||||||
| |||||||
1 | this Section and
amounts deposited under Section 19 of the | ||||||
2 | Illinois Sports Facilities
Authority Act shall be held in a | ||||||
3 | trust fund outside the State Treasury and
shall be administered | ||||||
4 | by the Treasurer as follows: | ||||||
5 | (1) An amount necessary for the payment of refunds with | ||||||
6 | respect to those taxes shall be retained in the trust fund | ||||||
7 | and used for those payments. | ||||||
8 | (2) On July 20 and on the 20th of each month | ||||||
9 | thereafter, provided that the amount requested in the | ||||||
10 | annual certificate of the Chairman of the Authority filed | ||||||
11 | under Section 8.25f of the State Finance Act has been | ||||||
12 | appropriated for payment to the Authority, 1/8 of the local | ||||||
13 | tax transfer amount, together with any cumulative | ||||||
14 | deficiencies in the amounts transferred into the McCormick | ||||||
15 | Place Expansion Project Fund under this subparagraph (2) | ||||||
16 | during the fiscal year for which the certificate has been | ||||||
17 | filed, shall be transferred from the trust fund into the | ||||||
18 | McCormick Place Expansion Project Fund in the State | ||||||
19 | treasury until 100% of the local tax transfer amount has | ||||||
20 | been so transferred. "Local tax transfer amount" shall mean | ||||||
21 | the amount requested in the annual certificate, minus the | ||||||
22 | reduction amount. "Reduction amount" shall mean $41.7 | ||||||
23 | million in fiscal year 2011, $36.7 million in fiscal year | ||||||
24 | 2012, $36.7 million in fiscal year 2013, $36.7 million in | ||||||
25 | fiscal year 2014, and $31.7 million in each fiscal year | ||||||
26 | thereafter until 2032, provided that the reduction amount |
| |||||||
| |||||||
1 | shall be reduced by (i) the amount certified by the | ||||||
2 | Authority to the State Comptroller and State Treasurer | ||||||
3 | under Section 8.25 of the State Finance Act, as amended, | ||||||
4 | with respect to that fiscal year and (ii) in any fiscal | ||||||
5 | year in which the amounts deposited in the trust fund under | ||||||
6 | this Section exceed $318.3 million, exclusive of amounts | ||||||
7 | set aside for refunds and for the reserve account, one | ||||||
8 | dollar for each dollar of the deposits in the trust fund | ||||||
9 | above $318.3 million with respect to that year, exclusive | ||||||
10 | of amounts set aside for refunds and for the reserve | ||||||
11 | account. | ||||||
12 | (3) On July 20, 2010, the Comptroller shall certify to | ||||||
13 | the Governor, the Treasurer, and the Chairman of the | ||||||
14 | Authority the 2010 deficiency amount, which means the | ||||||
15 | cumulative amount of transfers that were due from the trust | ||||||
16 | fund to the McCormick Place Expansion Project Fund in | ||||||
17 | fiscal years 2008, 2009, and 2010 under Section 13(g) of | ||||||
18 | this Act, as it existed prior to May 27, 2010 (the | ||||||
19 | effective date of Public Act 96-898), but not made. On July | ||||||
20 | 20, 2011 and on July 20 of each year through July 20, 2014, | ||||||
21 | the Treasurer shall calculate for the previous fiscal year | ||||||
22 | the surplus revenues in the trust fund and pay that amount | ||||||
23 | to the Authority. On July 20, 2015 and on July 20 of each | ||||||
24 | year thereafter, as long as bonds and notes issued under | ||||||
25 | Section 13.2 or bonds and notes issued to refund those | ||||||
26 | bonds and notes are outstanding, the Treasurer shall |
| |||||||
| |||||||
1 | calculate for the previous fiscal year the surplus revenues | ||||||
2 | in the trust fund and pay one-half of that amount to the | ||||||
3 | State Treasurer for deposit into the General Revenue Fund | ||||||
4 | until the 2010 deficiency amount has been paid and shall | ||||||
5 | pay the balance of the surplus revenues to the Authority. | ||||||
6 | "Surplus revenues" means the amounts remaining in the trust | ||||||
7 | fund on June 30 of the previous fiscal year (A) after the | ||||||
8 | State Treasurer has set aside in the trust fund (i) amounts | ||||||
9 | retained for refunds under subparagraph (1) and (ii) any | ||||||
10 | amounts necessary to meet the reserve account amount and | ||||||
11 | (B) after the State Treasurer has transferred from the | ||||||
12 | trust fund to the General Revenue Fund 100% of any | ||||||
13 | post-2010 deficiency amount. "Reserve account amount" | ||||||
14 | means $15 million in fiscal year 2011 and $30 million in | ||||||
15 | each fiscal year thereafter. The reserve account amount | ||||||
16 | shall be set aside in the trust fund and used as a reserve | ||||||
17 | to be transferred to the McCormick Place Expansion Project | ||||||
18 | Fund in the event the proceeds of taxes imposed under this | ||||||
19 | Section 13 are not sufficient to fund the transfer required | ||||||
20 | in subparagraph (2). "Post-2010 deficiency amount" means | ||||||
21 | any deficiency in transfers from the trust fund to the | ||||||
22 | McCormick Place Expansion Project Fund with respect to | ||||||
23 | fiscal years 2011 and thereafter. It is the intention of | ||||||
24 | this subparagraph (3) that no surplus revenues shall be | ||||||
25 | paid to the Authority with respect to any year in which a | ||||||
26 | post-2010 deficiency amount has not been satisfied by the |
| |||||||
| |||||||
1 | Authority. | ||||||
2 | Moneys received by the Authority as surplus revenues may be | ||||||
3 | used (i) for the purposes of paying debt service on the bonds | ||||||
4 | and notes issued by the Authority, including early redemption | ||||||
5 | of those bonds or notes, (ii) for the purposes of repair, | ||||||
6 | replacement, and improvement of the grounds, buildings, and | ||||||
7 | facilities of the Authority, and (iii) for the corporate | ||||||
8 | purposes of the Authority in fiscal years 2011 through 2015 in | ||||||
9 | an amount not to exceed $20,000,000 annually or $80,000,000 | ||||||
10 | total, which amount shall be reduced $0.75 for each dollar of | ||||||
11 | the receipts of the Authority in that year from any contract | ||||||
12 | entered into with respect to naming rights at McCormick Place | ||||||
13 | under Section 5(m) of this Act. When bonds and notes issued | ||||||
14 | under Section 13.2, or bonds or notes issued to refund those | ||||||
15 | bonds and notes, are no longer outstanding, the balance in the | ||||||
16 | trust fund shall be paid to the Authority.
| ||||||
17 | (h) The ordinances imposing the taxes authorized by this | ||||||
18 | Section shall
be repealed when bonds and notes issued under | ||||||
19 | Section 13.2 or bonds and
notes issued to refund those bonds | ||||||
20 | and notes are no longer outstanding.
| ||||||
21 | (Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)
| ||||||
22 | Section 915. The Metropolitan Water Reclamation District | ||||||
23 | Act is amended by changing Section 17 as follows:
| ||||||
24 | (70 ILCS 2605/17) (from Ch. 42, par. 337)
|
| |||||||
| |||||||
1 | Sec. 17.
When it shall be necessary in making any | ||||||
2 | improvements which any
district is authorized by this Act to | ||||||
3 | make, to enter upon any public property
or property held for | ||||||
4 | public use, such district shall have the power so to
do and may | ||||||
5 | acquire the necessary right of way over public property or such
| ||||||
6 | property held for public use in the same manner as is above | ||||||
7 | provided for
acquiring private property, and may enter upon, | ||||||
8 | use, widen, deepen and improve
any navigable or other waters, | ||||||
9 | waterways, canal or lake; and the channel
or bed of any river, | ||||||
10 | water course or stream used by such district as an
outlet for | ||||||
11 | drainage, may be changed in order to straighten the same, if
| ||||||
12 | the capacity of the channel is maintained unimpaired: Provided, | ||||||
13 | the public
use thereof shall not be unnecessarily interrupted | ||||||
14 | or interfered with.
Provided, further, that before any work | ||||||
15 | shall be started, plans for such
proposed change or | ||||||
16 | straightening of streams shall first be submitted to the
| ||||||
17 | Department of Natural Resources of the State for
approval and a | ||||||
18 | permit obtained therefor under the seal of the Director of the | ||||||
19 | Department. Provided, further, that the district shall
have the | ||||||
20 | power to acquire by
purchase or contract, but not by | ||||||
21 | condemnation, existing sanitary
facilities, including, but not | ||||||
22 | limited to, drains, ditches, outlets,
sewers and sewage | ||||||
23 | treatment plants owned by any sanitary district, city,
village, | ||||||
24 | incorporated town or other municipal corporation, township or
| ||||||
25 | county.
| ||||||
26 | Every such district may build suitable bridges with |
| |||||||
| |||||||
1 | suitable approaches
thereto, with roadways and sidewalks | ||||||
2 | thereon for public travel across its
main drainage channel on | ||||||
3 | the line of Crawford Avenue, sometimes called Fortieth
Avenue, | ||||||
4 | in the City of Chicago, as extended across the main
channel; | ||||||
5 | and also on the line of California Avenue in the City of | ||||||
6 | Chicago
as extended across the main drainage channel; also on | ||||||
7 | the line
of Mandela Road Cicero Avenue , sometimes called | ||||||
8 | Forty-eight Avenue, in the City of Chicago,
as extended across | ||||||
9 | the main drainage channel; and on the line
of Harlem Avenue, | ||||||
10 | sometimes called Seventy-second Avenue, as extended across
the | ||||||
11 | main drainage channel, all in the county
of Cook; Provided, | ||||||
12 | that such bridges shall be without center piers and
shall | ||||||
13 | otherwise conform to the requirements of the Federal government
| ||||||
14 | with regard to the width of the channel, clearance and other | ||||||
15 | regulations
designed to prevent interference with commerce. In | ||||||
16 | building such bridges
and approaches thereto, such district | ||||||
17 | shall have the power to go beyond
the limits of its own | ||||||
18 | property, to build viaducts over or subways under
public or | ||||||
19 | private property or the right-of-way of any railroad, and to
| ||||||
20 | acquire by purchase, condemnation or otherwise, the necessary | ||||||
21 | land, and
to do all other things necessary to make access to | ||||||
22 | any such bridge more
convenient and practicable. Said bridges | ||||||
23 | with approaches, roadways and
sidewalks thereon shall be | ||||||
24 | thereafter maintained in good order for
public travel by any | ||||||
25 | such district as a corporate expense, and no
compensation shall | ||||||
26 | be demanded or required to be paid any such district
for its |
| |||||||
| |||||||
1 | land necessarily taken to form part of a street or highway to
| ||||||
2 | afford access to any such bridge or as compensation for such | ||||||
3 | bridges and
their appurtenances as aforesaid: Provided, | ||||||
4 | however, that if any such
bridges with approaches, viaducts, | ||||||
5 | subways, roadways and sidewalks
thereon shall lie wholly within | ||||||
6 | the territorial limits of any one
municipality, then any such | ||||||
7 | bridges with approaches, viaducts, subways,
roadways, | ||||||
8 | sidewalks and appurtenances shall on completion be turned over
| ||||||
9 | to the corporate authorities of any such municipality free of | ||||||
10 | cost, and
shall thereupon become the property of such | ||||||
11 | municipality, and be
maintained in good order for public travel | ||||||
12 | by such municipality: And,
provided, further, however, that if | ||||||
13 | any land of such district or other
land acquired by purchase, | ||||||
14 | condemnation or otherwise is necessarily
taken to form a part | ||||||
15 | of a street or roadway leading to any such bridge,
which land | ||||||
16 | lies wholly within such municipality, or if such district
shall | ||||||
17 | enter into a contract with any such municipality for the
| ||||||
18 | dedication of the right of way for a street across or over any | ||||||
19 | lands of
such district adjoining such main channel for an | ||||||
20 | approach, or roadway
leading to any such bridge lying wholly | ||||||
21 | within any such municipality,
then such street shall become a | ||||||
22 | part of the public highways of such
municipality, and such | ||||||
23 | municipality shall thereafter maintain such
street and all | ||||||
24 | parts and portions thereof and shall place any and all
| ||||||
25 | improvements that such municipality may deem necessary in such | ||||||
26 | street
without any cost or charge of any kind to the district.
|
| |||||||
| |||||||
1 | (Source: P.A. 89-445, eff. 2-7-96.)".
|