Bill Text: IL HB5548 | 2015-2016 | 99th General Assembly | Introduced
Bill Title: Amends the Illinois Municipal Code. Provides that a revenue tax collected by a municipality may also be used towards costs associated with the abatement of unsafe or dilapidated structures (currently, only on municipal operation, public infrastructure, or property tax relief). Effective immediately.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2016-04-05 - Tabled [HB5548 Detail]
Download: Illinois-2015-HB5548-Introduced.html
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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | ||||||||||||||||||||||||||||||
5 | changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5 | ||||||||||||||||||||||||||||||
6 | as follows:
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7 | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) | ||||||||||||||||||||||||||||||
8 | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | ||||||||||||||||||||||||||||||
9 | taxes. | ||||||||||||||||||||||||||||||
10 | (a) The corporate authorities of a non-home rule
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11 | municipality
may, upon approval of the electors of the | ||||||||||||||||||||||||||||||
12 | municipality pursuant to
subsection (b) of this Section, impose | ||||||||||||||||||||||||||||||
13 | by ordinance or resolution the tax authorized in Sections | ||||||||||||||||||||||||||||||
14 | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. | ||||||||||||||||||||||||||||||
15 | (b) The corporate authorities of the municipality may by | ||||||||||||||||||||||||||||||
16 | ordinance or
resolution call for the submission to the electors | ||||||||||||||||||||||||||||||
17 | of the municipality
the question of whether the municipality | ||||||||||||||||||||||||||||||
18 | shall impose such tax. Such
question shall be certified by the | ||||||||||||||||||||||||||||||
19 | municipal clerk to the election
authority in accordance with | ||||||||||||||||||||||||||||||
20 | Section 28-5 of the Election Code and shall be
in a form in | ||||||||||||||||||||||||||||||
21 | accordance with Section 16-7 of the Election Code. | ||||||||||||||||||||||||||||||
22 | Notwithstanding any provision of law to the contrary, if | ||||||||||||||||||||||||||||||
23 | the proceeds of the tax may be used for municipal operations |
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1 | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the | ||||||
2 | election authority must submit the question in substantially | ||||||
3 | the following form: | ||||||
4 | Shall the corporate authorities of the municipality be | ||||||
5 | authorized to levy a tax at a rate of (rate)% for | ||||||
6 | expenditures on municipal operations, expenditures on | ||||||
7 | public infrastructure, or property tax relief , or for costs | ||||||
8 | associated with the abatement of unsafe or dilapidated | ||||||
9 | structures ? | ||||||
10 | If a majority of the electors in the municipality voting | ||||||
11 | upon the
question vote in the affirmative, such tax shall be | ||||||
12 | imposed. | ||||||
13 | Until January 1, 1992, an ordinance or resolution imposing | ||||||
14 | the tax of not more than 1% hereunder or
discontinuing the same | ||||||
15 | shall be adopted and a certified copy thereof,
together with a | ||||||
16 | certification that the ordinance or resolution received
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17 | referendum approval in the case of the imposition of such tax, | ||||||
18 | filed with
the Department of Revenue, on or before the first | ||||||
19 | day of June, whereupon
the Department shall proceed to | ||||||
20 | administer and enforce
the additional tax or to discontinue the | ||||||
21 | tax, as the case may be, as of the
first day of September next | ||||||
22 | following such adoption and filing. | ||||||
23 | Beginning January 1, 1992 and through December 31, 1992, an | ||||||
24 | ordinance or resolution imposing
or discontinuing the tax | ||||||
25 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
26 | with the Department on or before the first day of July,
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1 | whereupon the Department shall proceed to administer and | ||||||
2 | enforce this
Section as of the first day of October next | ||||||
3 | following such adoption and filing. | ||||||
4 | Beginning January 1, 1993, and through September 30, 2002, | ||||||
5 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
6 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
7 | with the Department on or before the first day of October,
| ||||||
8 | whereupon the Department shall proceed to administer and | ||||||
9 | enforce this
Section as of the first day of January next | ||||||
10 | following such adoption and filing. | ||||||
11 | Beginning October 1, 2002, and through December 31, 2013, | ||||||
12 | an ordinance or resolution imposing or
discontinuing the tax
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13 | under this Section or effecting a change in the rate of tax | ||||||
14 | must either (i) be
adopted
and a
certified copy of the | ||||||
15 | ordinance or resolution filed with the Department on or
before | ||||||
16 | the first day
of April,
whereupon the Department shall proceed | ||||||
17 | to administer and enforce this Section
as of the
first day of | ||||||
18 | July next following the adoption and filing; or (ii) be adopted
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19 | and a certified
copy of the ordinance or resolution filed with | ||||||
20 | the Department on or before the
first day
of October,
whereupon | ||||||
21 | the Department shall proceed to administer and enforce this | ||||||
22 | Section
as of the
first day of January next following the | ||||||
23 | adoption and filing. | ||||||
24 | Beginning January 1, 2014, if an ordinance or resolution | ||||||
25 | imposing the tax under this Section, discontinuing the tax | ||||||
26 | under this Section, or effecting a change in the rate of tax |
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1 | under this Section is adopted, a certified copy thereof, | ||||||
2 | together with a certification that the ordinance or resolution | ||||||
3 | received referendum approval in the case of the imposition of | ||||||
4 | or increase in the rate of such tax, shall be filed with the | ||||||
5 | Department of Revenue, either (i) on or before the first day of | ||||||
6 | May, whereupon the Department shall proceed to administer and | ||||||
7 | enforce this Section as of the first day of July next following | ||||||
8 | the adoption and filing; or (ii) on or before the first day of | ||||||
9 | October, whereupon the Department shall proceed to administer | ||||||
10 | and enforce this Section as of the first day of January next | ||||||
11 | following the adoption and filing. | ||||||
12 | Notwithstanding any provision in this Section to the | ||||||
13 | contrary, if, in a non-home rule municipality with more than | ||||||
14 | 150,000 but fewer than 200,000 inhabitants, as determined by | ||||||
15 | the last preceding federal decennial census, an ordinance or | ||||||
16 | resolution under this Section imposes or discontinues a tax or | ||||||
17 | changes the tax rate as of July 1, 2007, then that ordinance or | ||||||
18 | resolution, together with a certification that the
ordinance or | ||||||
19 | resolution received referendum approval in the case of the
| ||||||
20 | imposition of the tax, must be adopted and a certified copy of | ||||||
21 | that ordinance or resolution must be filed with the Department | ||||||
22 | on or before May 15, 2007, whereupon the Department shall | ||||||
23 | proceed to administer and enforce this Section as of July 1, | ||||||
24 | 2007.
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25 | Notwithstanding any provision in this Section to the | ||||||
26 | contrary, if, in a non-home rule municipality with more than |
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1 | 6,500 but fewer than 7,000 inhabitants, as determined by the | ||||||
2 | last preceding federal decennial census, an ordinance or | ||||||
3 | resolution under this Section imposes or discontinues a tax or | ||||||
4 | changes the tax rate on or before May 20, 2009, then that | ||||||
5 | ordinance or resolution, together with a certification that the
| ||||||
6 | ordinance or resolution received referendum approval in the | ||||||
7 | case of the
imposition of the tax, must be adopted and a | ||||||
8 | certified copy of that ordinance or resolution must be filed | ||||||
9 | with the Department on or before May 20, 2009, whereupon the | ||||||
10 | Department shall proceed to administer and enforce this Section | ||||||
11 | as of July 1, 2009. | ||||||
12 | A non-home rule municipality may file
a
certified copy of | ||||||
13 | an ordinance or resolution, with a certification that the
| ||||||
14 | ordinance or resolution received referendum approval in the | ||||||
15 | case of the
imposition of the tax, with the
Department of | ||||||
16 | Revenue, as required under this Section, only after October 2,
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17 | 2000. | ||||||
18 | The tax authorized by this Section may not be more than 1% | ||||||
19 | and
may be imposed only in 1/4% increments. | ||||||
20 | (Source: P.A. 98-584, eff. 8-27-13.)
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21 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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22 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
23 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
24 | rule municipality may impose
a tax upon all persons engaged in | ||||||
25 | the business of selling tangible
personal property, other than |
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1 | on an item of tangible personal property
which is titled and | ||||||
2 | registered by an agency of this State's Government,
at retail | ||||||
3 | in the municipality for expenditure for costs associated with | ||||||
4 | the abatement of unsafe or dilapidated structures, on
public | ||||||
5 | infrastructure , or for property tax relief (the latter two or | ||||||
6 | both as defined in
Section 8-11-1.2 ), or all such expenditures | ||||||
7 | if approved by
referendum as provided in Section 8-11-1.1, of | ||||||
8 | the gross receipts from such
sales made in the course of such | ||||||
9 | business.
If the tax is approved by referendum on or after July | ||||||
10 | 14, 2010 (the effective date of Public Act 96-1057), the | ||||||
11 | corporate authorities of a non-home rule municipality may, | ||||||
12 | until December 31, 2020, use the proceeds of the tax for | ||||||
13 | expenditure on municipal operations, in addition to or in lieu | ||||||
14 | of any expenditure for costs associated with the abatement of | ||||||
15 | unsafe or dilapidated structures, on public infrastructure , or | ||||||
16 | for property tax relief. The tax imposed may not be more than | ||||||
17 | 1% and may be imposed only in
1/4% increments. The tax may not | ||||||
18 | be imposed on the sale of food for human
consumption that is
to | ||||||
19 | be consumed off the premises where it is sold (other than | ||||||
20 | alcoholic
beverages, soft drinks, and food that has been | ||||||
21 | prepared for immediate
consumption) and prescription and | ||||||
22 | nonprescription medicines, drugs, medical
appliances, and | ||||||
23 | insulin, urine testing materials, syringes, and needles used by
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24 | diabetics.
The tax imposed by a
municipality pursuant to this | ||||||
25 | Section and all civil penalties that may be
assessed as an | ||||||
26 | incident thereof shall be collected and enforced by the
State |
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1 | Department of Revenue. The certificate of registration which is
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2 | issued by the Department to a retailer under the Retailers' | ||||||
3 | Occupation Tax
Act shall permit such retailer to engage in a | ||||||
4 | business which is taxable
under any ordinance or resolution | ||||||
5 | enacted pursuant to
this Section without registering | ||||||
6 | separately with the Department under
such ordinance or | ||||||
7 | resolution or under this Section. The Department
shall have | ||||||
8 | full power to administer and enforce this Section; to collect
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9 | all taxes and penalties due hereunder; to dispose of taxes and | ||||||
10 | penalties
so collected in the manner hereinafter provided, and | ||||||
11 | to determine all
rights to credit memoranda, arising on account | ||||||
12 | of the erroneous payment
of tax or penalty hereunder. In the | ||||||
13 | administration of, and compliance
with, this Section, the | ||||||
14 | Department and persons who are subject to this
Section shall | ||||||
15 | have the same rights, remedies, privileges, immunities,
powers | ||||||
16 | and duties, and be subject to the same conditions, | ||||||
17 | restrictions,
limitations, penalties and definitions of terms, | ||||||
18 | and employ the same
modes of procedure, as are prescribed in | ||||||
19 | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | ||||||
20 | respect to all provisions therein other than
the State rate of | ||||||
21 | tax), 2c, 3 (except as to the disposition of taxes and
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22 | penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | ||||||
23 | 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the | ||||||
24 | Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | ||||||
25 | Penalty and Interest
Act as fully as if those provisions were | ||||||
26 | set forth herein.
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1 | No municipality may impose a tax under this Section unless | ||||||
2 | the municipality
also imposes a tax at the same rate under | ||||||
3 | Section 8-11-1.4 of this Code.
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4 | Persons subject to any tax imposed pursuant to the | ||||||
5 | authority granted
in this Section may reimburse themselves for | ||||||
6 | their seller's tax
liability hereunder by separately stating | ||||||
7 | such tax as an additional
charge, which charge may be stated in | ||||||
8 | combination, in a single amount,
with State tax which sellers | ||||||
9 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
10 | bracket schedules as the Department may prescribe.
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11 | Whenever the Department determines that a refund should be | ||||||
12 | made under
this Section to a claimant instead of issuing a | ||||||
13 | credit memorandum, the
Department shall notify the State | ||||||
14 | Comptroller, who shall cause the
order to be drawn for the | ||||||
15 | amount specified, and to the person named,
in such notification | ||||||
16 | from the Department. Such refund shall be paid by
the State | ||||||
17 | Treasurer out of the non-home rule municipal retailers'
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18 | occupation tax fund.
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19 | The Department shall forthwith pay over to the State | ||||||
20 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
21 | collected hereunder. | ||||||
22 | As soon as possible after the first day of each month, | ||||||
23 | beginning January 1, 2011, upon certification of the Department | ||||||
24 | of Revenue, the Comptroller shall order transferred, and the | ||||||
25 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
26 | local sales tax increment, as defined in the Innovation |
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| |||||||
1 | Development and Economy Act, collected under this Section | ||||||
2 | during the second preceding calendar month for sales within a | ||||||
3 | STAR bond district. | ||||||
4 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
5 | on or
before the 25th day of each calendar month, the | ||||||
6 | Department shall
prepare and certify to the Comptroller the | ||||||
7 | disbursement of stated sums
of money to named municipalities, | ||||||
8 | the municipalities to be those from
which retailers have paid | ||||||
9 | taxes or penalties hereunder to the Department
during the | ||||||
10 | second preceding calendar month. The amount to be paid to each
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11 | municipality shall be the amount (not including credit | ||||||
12 | memoranda) collected
hereunder during the second preceding | ||||||
13 | calendar month by the Department plus
an amount the Department | ||||||
14 | determines is necessary to offset any amounts
which were | ||||||
15 | erroneously paid to a different taxing body, and not including
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16 | an amount equal to the amount of refunds made during the second | ||||||
17 | preceding
calendar month by the Department on behalf of such | ||||||
18 | municipality, and not
including any amount which the Department | ||||||
19 | determines is necessary to offset
any amounts which were | ||||||
20 | payable to a different taxing body but were
erroneously paid to | ||||||
21 | the municipality, and not including any amounts that are | ||||||
22 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
23 | after receipt, by the
Comptroller, of the disbursement | ||||||
24 | certification to the municipalities,
provided for in this | ||||||
25 | Section to be given to the Comptroller by the
Department, the | ||||||
26 | Comptroller shall cause the orders to be drawn for the
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1 | respective amounts in accordance with the directions contained | ||||||
2 | in such
certification.
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3 | For the purpose of determining the local governmental unit | ||||||
4 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
5 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
6 | place where the coal or
other mineral mined in Illinois is | ||||||
7 | extracted from the earth. This
paragraph does not apply to coal | ||||||
8 | or other mineral when it is delivered
or shipped by the seller | ||||||
9 | to the purchaser at a point outside Illinois so
that the sale | ||||||
10 | is exempt under the Federal Constitution as a sale in
| ||||||
11 | interstate or foreign commerce.
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12 | Nothing in this Section shall be construed to authorize a
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13 | municipality to impose a tax upon the privilege of engaging in | ||||||
14 | any
business which under the constitution of the United States | ||||||
15 | may not be
made the subject of taxation by this State.
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16 | When certifying the amount of a monthly disbursement to a | ||||||
17 | municipality
under this Section, the Department shall increase | ||||||
18 | or decrease such amount
by an amount necessary to offset any | ||||||
19 | misallocation of previous
disbursements. The offset amount | ||||||
20 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
21 | months from the time a misallocation is discovered.
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22 | The Department of Revenue shall implement this amendatory | ||||||
23 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
24 | and after January 1, 2002.
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25 | As used in this Section, "municipal" and "municipality" | ||||||
26 | means a city,
village or incorporated town, including an |
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1 | incorporated town which has
superseded a civil township.
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2 | This Section shall be known and may be cited as the | ||||||
3 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| ||||||
4 | (Source: P.A. 99-217, eff. 7-31-15.)
| ||||||
5 | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| ||||||
6 | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | ||||||
7 | Tax Act. The
corporate authorities of a non-home rule | ||||||
8 | municipality may impose a
tax upon all persons engaged, in such | ||||||
9 | municipality, in the business of
making sales of service for | ||||||
10 | expenditure for costs associated with the abatement of unsafe | ||||||
11 | or dilapidated structures, on
public infrastructure , or for | ||||||
12 | property tax relief (the later two or both as defined in
| ||||||
13 | Section 8-11-1.2 ), or all such expenditures if approved by
| ||||||
14 | referendum as provided in Section 8-11-1.1, of the selling | ||||||
15 | price of
all tangible personal property transferred by such | ||||||
16 | servicemen either in
the form of tangible personal property or | ||||||
17 | in the form of real estate as
an incident to a sale of service.
| ||||||
18 | If the tax is approved by referendum on or after July 14, 2010 | ||||||
19 | (the effective date of Public Act 96-1057), the corporate | ||||||
20 | authorities of a non-home rule municipality may, until December | ||||||
21 | 31, 2020, use the proceeds of the tax for expenditure on | ||||||
22 | municipal operations, in addition to or in lieu of any | ||||||
23 | expenditure for costs associated with the abatement of unsafe | ||||||
24 | or dilapidated structures, on public infrastructure , or for | ||||||
25 | property tax relief. The tax imposed may not be more than 1% |
| |||||||
| |||||||
1 | and may be imposed only in
1/4% increments. The tax may not be | ||||||
2 | imposed on the sale of food for human
consumption that is
to be | ||||||
3 | consumed off the premises where it is sold (other than | ||||||
4 | alcoholic
beverages, soft drinks, and food that has been | ||||||
5 | prepared for immediate
consumption) and prescription and | ||||||
6 | nonprescription medicines, drugs, medical
appliances, and | ||||||
7 | insulin, urine testing materials, syringes, and needles used by
| ||||||
8 | diabetics.
The tax imposed by a municipality
pursuant to this | ||||||
9 | Section and all civil penalties that may be assessed as
an | ||||||
10 | incident thereof shall be collected and enforced by the State
| ||||||
11 | Department of Revenue. The certificate of registration which is | ||||||
12 | issued
by the Department to a retailer under the Retailers' | ||||||
13 | Occupation Tax
Act or under the Service Occupation Tax Act | ||||||
14 | shall permit
such registrant to engage in a business which is | ||||||
15 | taxable under any
ordinance or resolution enacted pursuant to | ||||||
16 | this Section without
registering separately with the | ||||||
17 | Department under such ordinance or
resolution or under this | ||||||
18 | Section. The Department shall have full power
to administer and | ||||||
19 | enforce this Section; to collect all taxes and
penalties due | ||||||
20 | hereunder; to dispose of taxes and penalties so collected
in | ||||||
21 | the manner hereinafter provided, and to determine all rights to
| ||||||
22 | credit memoranda arising on account of the erroneous payment of | ||||||
23 | tax or
penalty hereunder. In the administration of, and | ||||||
24 | compliance with, this
Section the Department and persons who | ||||||
25 | are subject to this Section
shall have the same rights, | ||||||
26 | remedies, privileges, immunities, powers and
duties, and be |
| |||||||
| |||||||
1 | subject to the same conditions, restrictions, limitations,
| ||||||
2 | penalties and definitions of terms, and employ the same modes | ||||||
3 | of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 | ||||||
4 | through 3-50 (in respect to
all provisions therein other than | ||||||
5 | the State rate of tax), 4 (except that
the reference to the | ||||||
6 | State shall be to the taxing municipality), 5, 7, 8
(except | ||||||
7 | that the jurisdiction to which the tax shall be a debt to the
| ||||||
8 | extent indicated in that Section 8 shall be the taxing | ||||||
9 | municipality), 9
(except as to the disposition of taxes and | ||||||
10 | penalties collected, and except
that the returned merchandise | ||||||
11 | credit for this municipal tax may not be
taken against any | ||||||
12 | State tax), 10, 11, 12 (except the reference therein to
Section | ||||||
13 | 2b of the Retailers' Occupation Tax Act), 13 (except that any
| ||||||
14 | reference to the State shall mean the taxing municipality), the | ||||||
15 | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the | ||||||
16 | Service Occupation
Tax Act and Section 3-7 of the Uniform | ||||||
17 | Penalty and Interest Act, as fully
as if those provisions were | ||||||
18 | set forth herein.
| ||||||
19 | No municipality may impose a tax under this Section unless | ||||||
20 | the municipality
also imposes a tax at the same rate under | ||||||
21 | Section 8-11-1.3 of this Code.
| ||||||
22 | Persons subject to any tax imposed pursuant to the | ||||||
23 | authority granted
in this Section may reimburse themselves for | ||||||
24 | their serviceman's tax
liability hereunder by separately | ||||||
25 | stating such tax as an additional
charge, which charge may be | ||||||
26 | stated in combination, in a single amount,
with State tax which |
| |||||||
| |||||||
1 | servicemen are authorized to collect under the
Service Use Tax | ||||||
2 | Act, pursuant to such bracket schedules as the
Department may | ||||||
3 | prescribe.
| ||||||
4 | Whenever the Department determines that a refund should be | ||||||
5 | made under
this Section to a claimant instead of issuing credit | ||||||
6 | memorandum, the
Department shall notify the State Comptroller, | ||||||
7 | who shall cause the
order to be drawn for the amount specified, | ||||||
8 | and to the person named,
in such notification from the | ||||||
9 | Department. Such refund shall be paid by
the State Treasurer | ||||||
10 | out of the municipal retailers' occupation tax fund.
| ||||||
11 | The Department shall forthwith pay over to the State | ||||||
12 | Treasurer,
ex officio, as trustee, all taxes and penalties | ||||||
13 | collected hereunder. | ||||||
14 | As soon as possible after the first day of each month, | ||||||
15 | beginning January 1, 2011, upon certification of the Department | ||||||
16 | of Revenue, the Comptroller shall order transferred, and the | ||||||
17 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
18 | local sales tax increment, as defined in the Innovation | ||||||
19 | Development and Economy Act, collected under this Section | ||||||
20 | during the second preceding calendar month for sales within a | ||||||
21 | STAR bond district. | ||||||
22 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
23 | on
or before the 25th day of each calendar month, the | ||||||
24 | Department shall
prepare and certify to the Comptroller the | ||||||
25 | disbursement of stated sums
of money to named municipalities, | ||||||
26 | the municipalities to be those from
which suppliers and |
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1 | servicemen have paid taxes or penalties hereunder to
the | ||||||
2 | Department during the second preceding calendar month. The | ||||||
3 | amount
to be paid to each municipality shall be the amount (not | ||||||
4 | including credit
memoranda) collected hereunder during the | ||||||
5 | second preceding calendar
month by the Department, and not | ||||||
6 | including an amount equal to the amount
of refunds made during | ||||||
7 | the second preceding calendar month by the
Department on behalf | ||||||
8 | of such municipality, and not including any amounts that are | ||||||
9 | transferred to the STAR Bonds Revenue Fund. Within 10 days
| ||||||
10 | after receipt, by the Comptroller, of the disbursement | ||||||
11 | certification to
the municipalities and the General Revenue | ||||||
12 | Fund, provided for in this
Section to be given to the | ||||||
13 | Comptroller by the Department, the
Comptroller shall cause the | ||||||
14 | orders to be drawn for the respective
amounts in accordance | ||||||
15 | with the directions contained in such
certification.
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16 | The Department of Revenue shall implement this amendatory | ||||||
17 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
18 | and after January 1, 2002.
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19 | Nothing in this Section shall be construed to authorize a
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20 | municipality to impose a tax upon the privilege of engaging in | ||||||
21 | any
business which under the constitution of the United States | ||||||
22 | may not be
made the subject of taxation by this State.
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23 | As used in this Section, "municipal" or "municipality" | ||||||
24 | means or refers to
a city, village or incorporated town, | ||||||
25 | including an incorporated town which
has superseded a civil | ||||||
26 | township.
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1 | This Section shall be known and may be cited as the | ||||||
2 | "Non-Home Rule Municipal
Service Occupation Tax Act".
| ||||||
3 | (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; | ||||||
4 | 97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)
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5 | (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
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6 | Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The | ||||||
7 | corporate
authorities of a non-home rule municipality may | ||||||
8 | impose a
tax upon the privilege of using, in such municipality, | ||||||
9 | any item of tangible
personal property which is purchased at | ||||||
10 | retail from a retailer, and which is
titled or registered with | ||||||
11 | an agency of this State's government, based on the selling | ||||||
12 | price of such tangible personal
property, as "selling price" is | ||||||
13 | defined in the Use Tax Act, for expenditure for costs | ||||||
14 | associated with the abatement of unsafe or dilapidated | ||||||
15 | structures,
on public infrastructure , or for property tax | ||||||
16 | relief (the latter two or both as defined in
Section 8-11-1.2 ) , | ||||||
17 | or all such expenditures if approved by
referendum as provided | ||||||
18 | in Section 8-11-1.1. If the tax is approved by referendum on or | ||||||
19 | after the effective date of this amendatory Act of the 96th | ||||||
20 | General Assembly, the corporate authorities of a non-home rule | ||||||
21 | municipality may, until December 31, 2020, use the proceeds of | ||||||
22 | the tax for expenditure on municipal operations, in addition to | ||||||
23 | or in lieu of any expenditure for costs associated with the | ||||||
24 | abatement of unsafe or dilapidated structures, on public | ||||||
25 | infrastructure , or for property tax relief. The tax imposed may |
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1 | not be more
than 1% and may be imposed only in 1/4% increments. | ||||||
2 | Such tax shall
be
collected from persons whose Illinois address | ||||||
3 | for title or registration
purposes is given as being in such | ||||||
4 | municipality. Such tax shall be
collected by the municipality | ||||||
5 | imposing such tax.
A non-home rule municipality may not
impose | ||||||
6 | and collect the tax prior to January 1, 2002.
| ||||||
7 | This Section shall be known and may be cited as the | ||||||
8 | "Non-Home Rule
Municipal Use Tax Act".
| ||||||
9 | (Source: P.A. 96-1057, eff. 7-14-10; 97-837, eff. 7-20-12.)
| ||||||
10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law.
|