Bill Text: IL HB4915 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law of the Counties Code. Provides that the tax may be used for active transportation and public transportation. Makes conforming changes, including to the Law's name. Defines "active transportation" and "public transportation". Makes technical corrections to definition provisions. Amends the Simplified Sales and Use Tax Administration Act to make a conforming change.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-02-07 - Referred to Rules Committee [HB4915 Detail]

Download: Illinois-2023-HB4915-Introduced.html

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4915

Introduced , by Rep. Daniel Didech

SYNOPSIS AS INTRODUCED:
35 ILCS 171/2
55 ILCS 5/5-1006.5

Amends the Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law of the Counties Code. Provides that the tax may be used for active transportation and public transportation. Makes conforming changes, including to the Law's name. Defines "active transportation" and "public transportation". Makes technical corrections to definition provisions. Amends the Simplified Sales and Use Tax Administration Act to make a conforming change.
LRB103 38452 AWJ 68588 b

A BILL FOR

HB4915LRB103 38452 AWJ 68588 b
1 AN ACT concerning local government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Simplified Sales and Use Tax Administration
5Act is amended by changing Section 2 as follows:
6 (35 ILCS 171/2)
7 Sec. 2. Definitions. As used in this Act:
8 (a) "Agreement" means the Streamlined Sales and Use Tax
9Agreement as amended and adopted on January 27, 2001.
10 (b) "Certified Automated System" means software certified
11jointly by the states that are signatories to the Agreement to
12calculate the tax imposed by each jurisdiction on a
13transaction, determine the amount of tax to remit to the
14appropriate state, and maintain a record of the transaction.
15 (c) "Certified Service Provider" means an agent certified
16jointly by the states that are signatories to the Agreement to
17perform all of the seller's sales tax functions.
18 (d) "Person" means an individual, trust, estate,
19fiduciary, partnership, limited liability company, limited
20liability partnership, corporation, or any other legal entity.
21 (e) "Sales Tax" means the tax levied under the Service
22Occupation Tax Act (35 ILCS 115/) and the Retailers'
23Occupation Tax Act (35 ILCS 120/). "Sales tax" also means any

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1local sales tax levied under the Home Rule Municipal
2Retailers' Occupation Tax Act (65 ILCS 5/8-11-1), the Non-Home
3Rule Municipal Retailers' Occupation Tax Act (65 ILCS
45/8-11-1.3), the Non-Home Rule Municipal Service Occupation
5Tax Act (65 ILCS 5/8-11-1.4), the Home Rule Municipal Service
6Occupation Tax (65 ILCS 5/8-11-5), the Home Rule County
7Retailers' Occupation Tax Law (55 ILCS 5/5-1006), the Special
8County Occupation Tax for Public Safety, Public Facilities,
9Mental Health, Substance Abuse, Active Transportation, Public
10Transportation, or Transportation Law (55 ILCS 5/5-1006.5),
11the Home Rule County Service Occupation Tax Law (55 ILCS
125/5-1007), subsection (b) of the Rock Island County Use and
13Occupation Tax Law (55 ILCS 5/5-1008.5(b)), the Metro East
14Mass Transit District Retailers' Occupation Tax (70 ILCS
153610/5.01(b)), the Metro East Mass Transit District Service
16Occupation Tax (70 ILCS 3610/5.01(c)), the Regional
17Transportation Authority Retailers' Occupation Tax (70 ILCS
183615/4.03(e)), the Regional Transportation Authority Service
19Occupation Tax (70 ILCS 3615/4.03(f)), the County Water
20Commission Retailers' Occupation Tax (70 ILCS 3720/4(b)), or
21the County Water Commission Service Occupation Tax (70 ILCS
223720/4(c)).
23 (f) "Seller" means any person making sales of personal
24property or services.
25 (g) "State" means any state of the United States and the
26District of Columbia.

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1 (h) "Use tax" means the tax levied under the Use Tax Act
2(35 ILCS 105/) and the Service Use Tax Act (35 ILCS 110/). "Use
3tax" also means any local use tax levied under the Home Rule
4Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that the
5State and the municipality have entered into an agreement that
6provides for administration of the tax by the State.
7(Source: P.A. 100-1167, eff. 1-4-19.)
8 Section 10. The Counties Code is amended by changing
9Section 5-1006.5 as follows:
10 (55 ILCS 5/5-1006.5)
11 Sec. 5-1006.5. Special County Retailers' Occupation Tax
12For Public Safety, Public Facilities, Mental Health, Substance
13Abuse, Active Transportation, Public Transportation, or
14Transportation.
15 (a) The county board of any county may impose a tax upon
16all persons engaged in the business of selling tangible
17personal property, other than personal property titled or
18registered with an agency of this State's government, at
19retail in the county on the gross receipts from the sales made
20in the course of business to provide revenue to be used
21exclusively for public safety, public facility, mental health,
22substance abuse, active transportation, public transportation,
23or transportation purposes in that county (except as otherwise
24provided in this Section), if a proposition for the tax has

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1been submitted to the electors of that county and approved by a
2majority of those voting on the question. If imposed, this tax
3shall be imposed only in one-quarter percent increments. By
4resolution, the county board may order the proposition to be
5submitted at any election. If the tax is imposed for
6transportation purposes for expenditures for public highways
7or as authorized under the Illinois Highway Code, the county
8board must publish notice of the existence of its long-range
9highway transportation plan as required or described in
10Section 5-301 of the Illinois Highway Code and must make the
11plan publicly available prior to approval of the ordinance or
12resolution imposing the tax. If the tax is imposed for
13transportation purposes for expenditures for passenger rail
14transportation, the county board must publish notice of the
15existence of its long-range passenger rail transportation plan
16and must make the plan publicly available prior to approval of
17the ordinance or resolution imposing the tax.
18 If a tax is imposed for public facilities purposes, then
19the name of the project may be included in the proposition at
20the discretion of the county board as determined in the
21enabling resolution. For example, the "XXX Nursing Home" or
22the "YYY Museum".
23 The county clerk shall certify the question to the proper
24election authority, who shall submit the proposition at an
25election in accordance with the general election law.
26 (1) The proposition for public safety purposes shall

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1 be in substantially the following form:
2 "To pay for public safety purposes, shall (name of
3 county) be authorized to impose an increase on its share
4 of local sales taxes by (insert rate)?"
5 As additional information on the ballot below the
6 question shall appear the following:
7 "This would mean that a consumer would pay an
8 additional (insert amount) in sales tax for every $100 of
9 tangible personal property bought at retail."
10 The county board may also opt to establish a sunset
11 provision at which time the additional sales tax would
12 cease being collected, if not terminated earlier by a vote
13 of the county board. If the county board votes to include a
14 sunset provision, the proposition for public safety
15 purposes shall be in substantially the following form:
16 "To pay for public safety purposes, shall (name of
17 county) be authorized to impose an increase on its share
18 of local sales taxes by (insert rate) for a period not to
19 exceed (insert number of years)?"
20 As additional information on the ballot below the
21 question shall appear the following:
22 "This would mean that a consumer would pay an
23 additional (insert amount) in sales tax for every $100 of
24 tangible personal property bought at retail. If imposed,
25 the additional tax would cease being collected at the end
26 of (insert number of years), if not terminated earlier by

HB4915- 6 -LRB103 38452 AWJ 68588 b
1 a vote of the county board."
2 For the purposes of the paragraph, "public safety
3 purposes" means crime prevention, detention, fire
4 fighting, police, medical, ambulance, or other emergency
5 services.
6 Votes shall be recorded as "Yes" or "No".
7 Beginning on the January 1 or July 1, whichever is
8 first, that occurs not less than 30 days after May 31, 2015
9 (the effective date of Public Act 99-4), Adams County may
10 impose a public safety retailers' occupation tax and
11 service occupation tax at the rate of 0.25%, as provided
12 in the referendum approved by the voters on April 7, 2015,
13 notwithstanding the omission of the additional information
14 that is otherwise required to be printed on the ballot
15 below the question pursuant to this item (1).
16 (2) The proposition for transportation purposes shall
17 be in substantially the following form:
18 "To pay for improvements to roads and other
19 transportation purposes, shall (name of county) be
20 authorized to impose an increase on its share of local
21 sales taxes by (insert rate)?"
22 As additional information on the ballot below the
23 question shall appear the following:
24 "This would mean that a consumer would pay an
25 additional (insert amount) in sales tax for every $100 of
26 tangible personal property bought at retail."

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1 The county board may also opt to establish a sunset
2 provision at which time the additional sales tax would
3 cease being collected, if not terminated earlier by a vote
4 of the county board. If the county board votes to include a
5 sunset provision, the proposition for transportation
6 purposes shall be in substantially the following form:
7 "To pay for road improvements and other transportation
8 purposes, shall (name of county) be authorized to impose
9 an increase on its share of local sales taxes by (insert
10 rate) for a period not to exceed (insert number of
11 years)?"
12 As additional information on the ballot below the
13 question shall appear the following:
14 "This would mean that a consumer would pay an
15 additional (insert amount) in sales tax for every $100 of
16 tangible personal property bought at retail. If imposed,
17 the additional tax would cease being collected at the end
18 of (insert number of years), if not terminated earlier by
19 a vote of the county board."
20 For the purposes of this paragraph, transportation
21 purposes means construction, maintenance, operation, and
22 improvement of public highways, any other purpose for
23 which a county may expend funds under the Illinois Highway
24 Code, and passenger rail transportation.
25 The votes shall be recorded as "Yes" or "No".
26 (3) The proposition for public facilities purposes

HB4915- 8 -LRB103 38452 AWJ 68588 b
1 shall be in substantially the following form:
2 "To pay for public facilities purposes, shall (name of
3 county) be authorized to impose an increase on its share
4 of local sales taxes by (insert rate)?"
5 As additional information on the ballot below the
6 question shall appear the following:
7 "This would mean that a consumer would pay an
8 additional (insert amount) in sales tax for every $100 of
9 tangible personal property bought at retail."
10 The county board may also opt to establish a sunset
11 provision at which time the additional sales tax would
12 cease being collected, if not terminated earlier by a vote
13 of the county board. If the county board votes to include a
14 sunset provision, the proposition for public facilities
15 purposes shall be in substantially the following form:
16 "To pay for public facilities purposes, shall (name of
17 county) be authorized to impose an increase on its share
18 of local sales taxes by (insert rate) for a period not to
19 exceed (insert number of years)?"
20 As additional information on the ballot below the
21 question shall appear the following:
22 "This would mean that a consumer would pay an
23 additional (insert amount) in sales tax for every $100 of
24 tangible personal property bought at retail. If imposed,
25 the additional tax would cease being collected at the end
26 of (insert number of years), if not terminated earlier by

HB4915- 9 -LRB103 38452 AWJ 68588 b
1 a vote of the county board."
2 For purposes of this Section, "public facilities
3 purposes" means the acquisition, development,
4 construction, reconstruction, rehabilitation,
5 improvement, financing, architectural planning, and
6 installation of capital facilities consisting of
7 buildings, structures, and durable equipment and for the
8 acquisition and improvement of real property and interest
9 in real property required, or expected to be required, in
10 connection with the public facilities, for use by the
11 county for the furnishing of governmental services to its
12 citizens, including, but not limited to, museums and
13 nursing homes.
14 The votes shall be recorded as "Yes" or "No".
15 (4) The proposition for mental health purposes shall
16 be in substantially the following form:
17 "To pay for mental health purposes, shall (name of
18 county) be authorized to impose an increase on its share
19 of local sales taxes by (insert rate)?"
20 As additional information on the ballot below the
21 question shall appear the following:
22 "This would mean that a consumer would pay an
23 additional (insert amount) in sales tax for every $100 of
24 tangible personal property bought at retail."
25 The county board may also opt to establish a sunset
26 provision at which time the additional sales tax would

HB4915- 10 -LRB103 38452 AWJ 68588 b
1 cease being collected, if not terminated earlier by a vote
2 of the county board. If the county board votes to include a
3 sunset provision, the proposition for public facilities
4 purposes shall be in substantially the following form:
5 "To pay for mental health purposes, shall (name of
6 county) be authorized to impose an increase on its share
7 of local sales taxes by (insert rate) for a period not to
8 exceed (insert number of years)?"
9 As additional information on the ballot below the
10 question shall appear the following:
11 "This would mean that a consumer would pay an
12 additional (insert amount) in sales tax for every $100 of
13 tangible personal property bought at retail. If imposed,
14 the additional tax would cease being collected at the end
15 of (insert number of years), if not terminated earlier by
16 a vote of the county board."
17 The votes shall be recorded as "Yes" or "No".
18 (5) The proposition for substance abuse purposes shall
19 be in substantially the following form:
20 "To pay for substance abuse purposes, shall (name of
21 county) be authorized to impose an increase on its share
22 of local sales taxes by (insert rate)?"
23 As additional information on the ballot below the
24 question shall appear the following:
25 "This would mean that a consumer would pay an
26 additional (insert amount) in sales tax for every $100 of

HB4915- 11 -LRB103 38452 AWJ 68588 b
1 tangible personal property bought at retail."
2 The county board may also opt to establish a sunset
3 provision at which time the additional sales tax would
4 cease being collected, if not terminated earlier by a vote
5 of the county board. If the county board votes to include a
6 sunset provision, the proposition for public facilities
7 purposes shall be in substantially the following form:
8 "To pay for substance abuse purposes, shall (name of
9 county) be authorized to impose an increase on its share
10 of local sales taxes by (insert rate) for a period not to
11 exceed (insert number of years)?"
12 As additional information on the ballot below the
13 question shall appear the following:
14 "This would mean that a consumer would pay an
15 additional (insert amount) in sales tax for every $100 of
16 tangible personal property bought at retail. If imposed,
17 the additional tax would cease being collected at the end
18 of (insert number of years), if not terminated earlier by
19 a vote of the county board."
20 The votes shall be recorded as "Yes" or "No".
21 (6) The proposition for active transportation purposes
22 shall be substantially in the following form:
23 "To pay for active transportation purposes, shall
24 (name of county) be authorized to impose an increase on
25 its share of local sales taxes by (insert rate)?"
26 The following shall appear as additional information

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1 on the ballot below the question:
2 "This would mean a consumer would pay an additional
3 (insert amount) in sales tax for every $100 of tangible
4 personal property bought at retail."
5 The county board may also opt to establish a sunset
6 provision at which time the additional sales tax would
7 cease being collected, if not terminated earlier by a vote
8 of the county board. If the county board votes to include a
9 sunset provision, the proposition for active
10 transportation purposes shall be in substantially the
11 following form:
12 "To pay for active transportation purposes, shall
13 (name of county) be authorized to impose an increase on
14 its share of local sales taxes by (insert rate) for a
15 period not to exceed (insert number of years)?"
16 The following shall appear as additional information
17 on the ballot below the question:
18 "This would mean that a consumer would pay an
19 additional (insert amount) in sales tax for every $100 of
20 tangible personal property bought at retail. If imposed,
21 the additional tax would cease being collected at the end
22 of (insert number of years), if not terminated earlier by
23 a vote of the county board."
24 The votes shall be recorded as "Yes" or "No".
25 (7) The proposition for public transportation purposes
26 shall be substantially in the following form:

HB4915- 13 -LRB103 38452 AWJ 68588 b
1 "To pay for public transportation purposes, shall
2 (name of county) be authorized to impose an increase on
3 its share of local sales taxes by (insert rate)?"
4 The following shall appear as additional information
5 on the ballot below the question:
6 "This would mean a consumer would pay an additional
7 (insert amount) in sales tax for every $100 of tangible
8 personal property bought at retail."
9 The county board may also opt to establish a sunset
10 provision at which time the additional sales tax would
11 cease being collected, if not terminated earlier by a vote
12 of the county board. If the county board votes to include a
13 sunset provision, the proposition for public
14 transportation purposes shall be in substantially the
15 following form:
16 "To pay for public transportation purposes, shall
17 (name of county) be authorized to impose an increase on
18 its share of local sales taxes by (insert rate) for a
19 period not to exceed (insert number of years)?"
20 The following shall appear as additional information
21 on the ballot below the question:
22 "This would mean that a consumer would pay an
23 additional (insert amount) in sales tax for every $100 of
24 tangible personal property bought at retail. If imposed,
25 the additional tax would cease being collected at the end
26 of (insert number of years), if not terminated earlier by

HB4915- 14 -LRB103 38452 AWJ 68588 b
1 a vote of the county board."
2 The votes shall be recorded as "Yes" or "No".
3 If a majority of the electors voting on the proposition
4vote in favor of it, the county may impose the tax. A county
5may not submit more than one proposition authorized by this
6Section to the electors at any one time.
7 This additional tax may not be imposed on tangible
8personal property taxed at the 1% rate under the Retailers'
9Occupation Tax Act (or at the 0% rate imposed under this
10amendatory Act of the 102nd General Assembly). Beginning
11December 1, 2019 and through December 31, 2020, this tax is not
12imposed on sales of aviation fuel unless the tax revenue is
13expended for airport-related purposes. If the county does not
14have an airport-related purpose to which it dedicates aviation
15fuel tax revenue, then aviation fuel is excluded from the tax.
16The county must comply with the certification requirements for
17airport-related purposes under Section 2-22 of the Retailers'
18Occupation Tax Act. For purposes of this Section,
19"airport-related purposes" has the meaning ascribed in Section
206z-20.2 of the State Finance Act. Beginning January 1, 2021,
21this tax is not imposed on sales of aviation fuel for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the county. The tax imposed by a
24county under this Section and all civil penalties that may be
25assessed as an incident of the tax shall be collected and
26enforced by the Illinois Department of Revenue and deposited

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1into a special fund created for that purpose. The certificate
2of registration that is issued by the Department to a retailer
3under the Retailers' Occupation Tax Act shall permit the
4retailer to engage in a business that is taxable without
5registering separately with the Department under an ordinance
6or resolution under this Section. The Department has full
7power to administer and enforce this Section, to collect all
8taxes and penalties due under this Section, to dispose of
9taxes and penalties so collected in the manner provided in
10this Section, and to determine all rights to credit memoranda
11arising on account of the erroneous payment of a tax or penalty
12under this Section. In the administration of and compliance
13with this Section, the Department and persons who are subject
14to this Section shall (i) have the same rights, remedies,
15privileges, immunities, powers, and duties, (ii) be subject to
16the same conditions, restrictions, limitations, penalties, and
17definitions of terms, and (iii) employ the same modes of
18procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
191f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
20provisions contained in those Sections other than the State
21rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
22transaction returns and quarter monthly payments, and except
23that the retailer's discount is not allowed for taxes paid on
24aviation fuel that are deposited into the Local Government
25Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
265j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13

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1of the Retailers' Occupation Tax Act and Section 3-7 of the
2Uniform Penalty and Interest Act as if those provisions were
3set forth in this Section.
4 Persons subject to any tax imposed under the authority
5granted in this Section may reimburse themselves for their
6sellers' tax liability by separately stating the tax as an
7additional charge, which charge may be stated in combination,
8in a single amount, with State tax which sellers are required
9to collect under the Use Tax Act, pursuant to such bracketed
10schedules as the Department may prescribe.
11 Whenever the Department determines that a refund should be
12made under this Section to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause the order to be drawn for the
15amount specified and to the person named in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of the County Public Safety, Public Facilities,
18Mental Health, Substance Abuse, Active Transportation, Public
19Transportation, or Transportation Retailers' Occupation Tax
20Fund or the Local Government Aviation Trust Fund, as
21appropriate.
22 (b) If a tax has been imposed under subsection (a), a
23service occupation tax shall also be imposed at the same rate
24upon all persons engaged, in the county, in the business of
25making sales of service, who, as an incident to making those
26sales of service, transfer tangible personal property within

HB4915- 17 -LRB103 38452 AWJ 68588 b
1the county as an incident to a sale of service. This tax may
2not be imposed on tangible personal property taxed at the 1%
3rate under the Service Occupation Tax Act (or at the 0% rate
4imposed under this amendatory Act of the 102nd General
5Assembly). Beginning December 1, 2019 and through December 31,
62020, this tax is not imposed on sales of aviation fuel unless
7the tax revenue is expended for airport-related purposes. If
8the county does not have an airport-related purpose to which
9it dedicates aviation fuel tax revenue, then aviation fuel is
10excluded from the tax. The county must comply with the
11certification requirements for airport-related purposes under
12Section 2-22 of the Retailers' Occupation Tax Act. For
13purposes of this Section, "airport-related purposes" has the
14meaning ascribed in Section 6z-20.2 of the State Finance Act.
15Beginning January 1, 2021, this tax is not imposed on sales of
16aviation fuel for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
18The tax imposed under this subsection and all civil penalties
19that may be assessed as an incident thereof shall be collected
20and enforced by the Department of Revenue. The Department has
21full power to administer and enforce this subsection; to
22collect all taxes and penalties due hereunder; to dispose of
23taxes and penalties so collected in the manner hereinafter
24provided; and to determine all rights to credit memoranda
25arising on account of the erroneous payment of tax or penalty
26hereunder. In the administration of and compliance with this

HB4915- 18 -LRB103 38452 AWJ 68588 b
1subsection, the Department and persons who are subject to this
2paragraph shall (i) have the same rights, remedies,
3privileges, immunities, powers, and duties, (ii) be subject to
4the same conditions, restrictions, limitations, penalties,
5exclusions, exemptions, and definitions of terms, and (iii)
6employ the same modes of procedure as are prescribed in
7Sections 2 (except that the reference to State in the
8definition of supplier maintaining a place of business in this
9State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
10respect to all provisions therein other than the State rate of
11tax), 4 (except that the reference to the State shall be to the
12county), 5, 7, 8 (except that the jurisdiction to which the tax
13shall be a debt to the extent indicated in that Section 8 shall
14be the county), 9 (except as to the disposition of taxes and
15penalties collected, and except that the retailer's discount
16is not allowed for taxes paid on aviation fuel that are
17deposited into the Local Government Aviation Trust Fund), 10,
1811, 12 (except the reference therein to Section 2b of the
19Retailers' Occupation Tax Act), 13 (except that any reference
20to the State shall mean the county), Section 15, 16, 17, 18,
2119, and 20 of the Service Occupation Tax Act, and Section 3-7
22of the Uniform Penalty and Interest Act, as fully as if those
23provisions were set forth herein.
24 Persons subject to any tax imposed under the authority
25granted in this subsection may reimburse themselves for their
26serviceman's tax liability by separately stating the tax as an

HB4915- 19 -LRB103 38452 AWJ 68588 b
1additional charge, which charge may be stated in combination,
2in a single amount, with State tax that servicemen are
3authorized to collect under the Service Use Tax Act, in
4accordance with such bracket schedules as the Department may
5prescribe.
6 Whenever the Department determines that a refund should be
7made under this subsection to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the warrant to be drawn for the
10amount specified, and to the person named, in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the County Public Safety, Public Facilities,
13Mental Health, Substance Abuse, Active Transportation, Public
14Transportation, or Transportation Retailers' Occupation Fund
15or the Local Government Aviation Trust Fund, as appropriate.
16 Nothing in this subsection shall be construed to authorize
17the county to impose a tax upon the privilege of engaging in
18any business which under the Constitution of the United States
19may not be made the subject of taxation by the State.
20 (c) Except as otherwise provided in this paragraph, the
21Department shall immediately pay over to the State Treasurer,
22ex officio, as trustee, all taxes and penalties collected
23under this Section to be deposited into the County Public
24Safety, Public Facilities, Mental Health, Substance Abuse,
25Active Transportation, Public Transportation, or
26Transportation Retailers' Occupation Tax Fund, which shall be

HB4915- 20 -LRB103 38452 AWJ 68588 b
1an unappropriated trust fund held outside of the State
2treasury. Taxes and penalties collected on aviation fuel sold
3on or after December 1, 2019 and through December 31, 2020,
4shall be immediately paid over by the Department to the State
5Treasurer, ex officio, as trustee, for deposit into the Local
6Government Aviation Trust Fund. The Department shall only pay
7moneys into the Local Government Aviation Trust Fund under
8this Act for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
10 As soon as possible after the first day of each month,
11beginning January 1, 2011, upon certification of the
12Department of Revenue, the Comptroller shall order
13transferred, and the Treasurer shall transfer, to the STAR
14Bonds Revenue Fund the local sales tax increment, as defined
15in the Innovation Development and Economy Act, collected under
16this Section during the second preceding calendar month for
17sales within a STAR bond district.
18 After the monthly transfer to the STAR Bonds Revenue Fund,
19on or before the 25th day of each calendar month, the
20Department shall prepare and certify to the Comptroller the
21disbursement of stated sums of money to the counties from
22which retailers have paid taxes or penalties to the Department
23during the second preceding calendar month. The amount to be
24paid to each county, and deposited by the county into its
25special fund created for the purposes of this Section, shall
26be the amount (not including credit memoranda and not

HB4915- 21 -LRB103 38452 AWJ 68588 b
1including taxes and penalties collected on aviation fuel sold
2on or after December 1, 2019 and through December 31, 2020)
3collected under this Section during the second preceding
4calendar month by the Department plus an amount the Department
5determines is necessary to offset any amounts that were
6erroneously paid to a different taxing body, and not including
7(i) an amount equal to the amount of refunds made during the
8second preceding calendar month by the Department on behalf of
9the county, (ii) any amount that the Department determines is
10necessary to offset any amounts that were payable to a
11different taxing body but were erroneously paid to the county,
12(iii) any amounts that are transferred to the STAR Bonds
13Revenue Fund, and (iv) 1.5% of the remainder, which shall be
14transferred into the Tax Compliance and Administration Fund.
15The Department, at the time of each monthly disbursement to
16the counties, shall prepare and certify to the State
17Comptroller the amount to be transferred into the Tax
18Compliance and Administration Fund under this subsection.
19Within 10 days after receipt by the Comptroller of the
20disbursement certification to the counties and the Tax
21Compliance and Administration Fund provided for in this
22Section to be given to the Comptroller by the Department, the
23Comptroller shall cause the orders to be drawn for the
24respective amounts in accordance with directions contained in
25the certification.
26 In addition to the disbursement required by the preceding

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1paragraph, an allocation shall be made in March of each year to
2each county that received more than $500,000 in disbursements
3under the preceding paragraph in the preceding calendar year.
4The allocation shall be in an amount equal to the average
5monthly distribution made to each such county under the
6preceding paragraph during the preceding calendar year
7(excluding the 2 months of highest receipts). The distribution
8made in March of each year subsequent to the year in which an
9allocation was made pursuant to this paragraph and the
10preceding paragraph shall be reduced by the amount allocated
11and disbursed under this paragraph in the preceding calendar
12year. The Department shall prepare and certify to the
13Comptroller for disbursement the allocations made in
14accordance with this paragraph.
15 (d) For the purpose of determining the local governmental
16unit whose tax is applicable, a retail sale by a producer of
17coal or another mineral mined in Illinois is a sale at retail
18at the place where the coal or other mineral mined in Illinois
19is extracted from the earth. This paragraph does not apply to
20coal or another mineral when it is delivered or shipped by the
21seller to the purchaser at a point outside Illinois so that the
22sale is exempt under the United States Constitution as a sale
23in interstate or foreign commerce.
24 (e) Nothing in this Section shall be construed to
25authorize a county to impose a tax upon the privilege of
26engaging in any business that under the Constitution of the

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1United States may not be made the subject of taxation by this
2State.
3 (e-5) If a county imposes a tax under this Section, the
4county board may, by ordinance, discontinue or lower the rate
5of the tax. If the county board lowers the tax rate or
6discontinues the tax, a referendum must be held in accordance
7with subsection (a) of this Section in order to increase the
8rate of the tax or to reimpose the discontinued tax.
9 (f) Beginning April 1, 1998 and through December 31, 2013,
10the results of any election authorizing a proposition to
11impose a tax under this Section or effecting a change in the
12rate of tax, or any ordinance lowering the rate or
13discontinuing the tax, shall be certified by the county clerk
14and filed with the Illinois Department of Revenue either (i)
15on or before the first day of April, whereupon the Department
16shall proceed to administer and enforce the tax as of the first
17day of July next following the filing; or (ii) on or before the
18first day of October, whereupon the Department shall proceed
19to administer and enforce the tax as of the first day of
20January next following the filing.
21 Beginning January 1, 2014, the results of any election
22authorizing a proposition to impose a tax under this Section
23or effecting an increase in the rate of tax, along with the
24ordinance adopted to impose the tax or increase the rate of the
25tax, or any ordinance adopted to lower the rate or discontinue
26the tax, shall be certified by the county clerk and filed with

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1the Illinois Department of Revenue either (i) on or before the
2first day of May, whereupon the Department shall proceed to
3administer and enforce the tax as of the first day of July next
4following the adoption and filing; or (ii) on or before the
5first day of October, whereupon the Department shall proceed
6to administer and enforce the tax as of the first day of
7January next following the adoption and filing.
8 (g) When certifying the amount of a monthly disbursement
9to a county under this Section, the Department shall increase
10or decrease the amounts by an amount necessary to offset any
11miscalculation of previous disbursements. The offset amount
12shall be the amount erroneously disbursed within the previous
136 months from the time a miscalculation is discovered.
14 (g-5) Every county authorized to levy a tax under this
15Section shall, before it levies such tax, establish a 7-member
16mental health board, which shall have the same powers and
17duties and be constituted in the same manner as a community
18mental health board established under the Community Mental
19Health Act. Proceeds of the tax under this Section that are
20earmarked for mental health or substance abuse purposes shall
21be deposited into a special county occupation tax fund for
22mental health and substance abuse. The 7-member mental health
23board established under this subsection shall administer the
24special county occupation tax fund for mental health and
25substance abuse in the same manner as the community mental
26health board administers the community mental health fund

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1under the Community Mental Health Act.
2 (h) This Section may be cited as the "Special County
3Occupation Tax For Public Safety, Public Facilities, Mental
4Health, Substance Abuse, Active Transportation, Public
5Transportation,
or Transportation Law".
6 (i) As used in For purposes of this Section: ,
7 "Public public safety" includes, but is not limited to,
8crime prevention, detention, fire fighting, police, medical,
9ambulance, or other emergency services. The county may share
10tax proceeds received under this Section for public safety
11purposes, including proceeds received before August 4, 2009
12(the effective date of Public Act 96-124), with any fire
13protection district located in the county. For the purposes of
14this Section,
15 "Transportation transportation" includes, but is not
16limited to, the construction, maintenance, operation, and
17improvement of public highways, any other purpose for which a
18county may expend funds under the Illinois Highway Code, and
19passenger rail transportation. For the purposes of this
20Section,
21 "Public public facilities purposes" includes, but is not
22limited to, the acquisition, development, construction,
23reconstruction, rehabilitation, improvement, financing,
24architectural planning, and installation of capital facilities
25consisting of buildings, structures, and durable equipment and
26for the acquisition and improvement of real property and

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1interest in real property required, or expected to be
2required, in connection with the public facilities, for use by
3the county for the furnishing of governmental services to its
4citizens, including, but not limited to, museums and nursing
5homes.
6 "Active transportation purposes" means efforts that
7replace motor vehicle miles traveled with active forms of
8transportation, such as biking, walking, or rolling. "Active
9transportation purposes" includes, but is not limited to,
10expanding or improving safe bicycle and pedestrian routes as
11well as related infrastructure and programs to promote
12increased safe bicycle and pedestrian activity.
13 "Public transportation purposes" means efforts that
14expand, improve, or facilitate a public mass transportation
15system, as that term is defined under Section 2 of the Local
16Mass Transit District Act.
17
(i-5) The county may share tax proceeds received under
18this Section for public safety purposes, including proceeds
19received before August 4, 2009 (the effective date of Public
20Act 96-124), with any fire protection district located in the
21county.
22 (j) The Department may promulgate rules to implement
23Public Act 95-1002 only to the extent necessary to apply the
24existing rules for the Special County Retailers' Occupation
25Tax for Public Safety to this new purpose for public
26facilities.

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