Bill Text: IL SB0580 | 2009-2010 | 96th General Assembly | Enrolled
Bill Title: Amends the Township Code. Makes a technical change in a Section concerning referenda.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2010-07-29 - Public Act . . . . . . . . . 96-1389 [SB0580 Detail]
Download: Illinois-2009-SB0580-Enrolled.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, | ||||||
3 | represented in the General Assembly:
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4 | Section 5. The Water Commission Act of 1985 is amended by | ||||||
5 | changing Section 4 and by adding Sections 0.001, 0.001a, and | ||||||
6 | 0.001b as follows:
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7 | (70 ILCS 3720/0.001 new) | ||||||
8 | Sec. 0.001. Commissioners; terms; vacancies. Effective | ||||||
9 | January 1, 2011, the terms of office of the chairperson and all | ||||||
10 | commissioners of water commissions appointed pursuant to this | ||||||
11 | Act shall terminate and the commission shall be reconstituted. | ||||||
12 | (a) The commissioners shall be appointed as follows: | ||||||
13 | (1) A chairperson, who shall also serve in the capacity | ||||||
14 | of a commissioner, shall be appointed by the chairperson of | ||||||
15 | the county board of the home county with the advice and | ||||||
16 | consent of the county board. | ||||||
17 | (2) One commissioner from each county board district | ||||||
18 | within the home county shall be appointed by the | ||||||
19 | chairperson of the county board of the home county with the | ||||||
20 | advice and consent of the county board. | ||||||
21 | (3) One commissioner from each county board district | ||||||
22 | within the home county shall be appointed by the majority | ||||||
23 | vote of the mayors of those included municipalities that |
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1 | have the greatest percentage of their respective | ||||||
2 | populations residing within such county board district of | ||||||
3 | the home county. A vice-chairperson of the commission shall | ||||||
4 | be appointed from the commissioners appointed pursuant to | ||||||
5 | this paragraph by a majority vote of these commissioners. | ||||||
6 | (b) All commissioners shall be residents of the home county | ||||||
7 | or a resident of an included municipality. | ||||||
8 | (c) The initial commissioners appointed pursuant to | ||||||
9 | subsection (a) shall serve the following terms: | ||||||
10 | (1) The chairperson shall serve for a term of 6 years. | ||||||
11 | (2) At the first meeting of the commission held after | ||||||
12 | January 1, 2011, the commissioners appointed pursuant to | ||||||
13 | paragraph (2) of subsection (a) shall determine publicly by | ||||||
14 | lot one-third of their members to serve for a term of 2 | ||||||
15 | years, one-third of their members to serve for a term of 4 | ||||||
16 | years, and one-third of their members to serve for a term | ||||||
17 | of 6 years, any odd number of commissioners so determined | ||||||
18 | by dividing into thirds to serve 6-year terms. | ||||||
19 | (3) At the first meeting of the commission held after | ||||||
20 | January 1, 2011, the commissioners and the | ||||||
21 | vice-chairperson appointed pursuant to paragraph (3) of | ||||||
22 | subsection (a) shall determine publicly by lot one-third of | ||||||
23 | their members to serve for a term of 2 years, one-third of | ||||||
24 | their members to serve for a term of 4 years, and one-third | ||||||
25 | of their members to serve for a term of 6 years, any odd | ||||||
26 | number of commissioners so determined by dividing into |
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1 | thirds to serve 6-year terms. | ||||||
2 | The successor commissioners shall serve for a term of 6 | ||||||
3 | years or until their successors have been appointed and | ||||||
4 | qualified in the same manner as the original appointments. | ||||||
5 | (d) A commissioner shall be eligible for reappointment upon | ||||||
6 | the expiration of his or her term. A vacancy in the office of a | ||||||
7 | commissioner shall be filled for the balance of the unexpired | ||||||
8 | term by appointment and with the qualifications as to residency | ||||||
9 | in the same manner as the original appointment was made. | ||||||
10 | (e) A commissioner may be a member of the governing board, | ||||||
11 | an officer, or an employee of the county or any unit of local | ||||||
12 | government located within the county.
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13 | (70 ILCS 3720/0.001a new) | ||||||
14 | Sec. 0.001a. Officers. A water commission established | ||||||
15 | pursuant to this Act shall, by majority vote of the water | ||||||
16 | commissioners, appoint a general manager, a finance director, | ||||||
17 | and a treasurer. The appointment of the general manager, | ||||||
18 | finance director, and treasurer is subject to the advice and | ||||||
19 | consent of the county board of the home county in which the | ||||||
20 | county water commission is located. The positions of finance | ||||||
21 | director and treasurer shall be filled by persons with the | ||||||
22 | necessary financial background and experience to monitor and | ||||||
23 | report on water commission financial matters and budgeting.
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24 | (70 ILCS 3720/0.001b new) |
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1 | Sec. 0.001b. Powers and duties. A water commission has the | ||||||
2 | power and duty to: | ||||||
3 | (1) establish and define the responsibilities of the | ||||||
4 | commission and its committees; | ||||||
5 | (2) establish and define the responsibilities of the | ||||||
6 | commission's management and staff; | ||||||
7 | (3) establish a finance committee to conduct monthly | ||||||
8 | meetings to supervise staff's handling of financial | ||||||
9 | matters and budgeting; | ||||||
10 | (4) require the finance director and treasurer to | ||||||
11 | report to the finance committee the status of all | ||||||
12 | commission funds and obligations; | ||||||
13 | (5) require the treasurer to report to the commission | ||||||
14 | any improper or unnecessary expenditures, budgetary | ||||||
15 | errors, or accounting irregularities; | ||||||
16 | (6) require commission staff to document and comply | ||||||
17 | with standard accounting policies, procedures, and | ||||||
18 | controls to ensure accurate reporting to the finance | ||||||
19 | committee and commission and to identify improper or | ||||||
20 | unnecessary expenditures, budgetary errors, or accounting | ||||||
21 | irregularities; | ||||||
22 | (7) require the commission's finance director to | ||||||
23 | provide monthly reports regarding the commission's cash | ||||||
24 | and investment position including whether the commission | ||||||
25 | has sufficient cash and investments to pay its debt | ||||||
26 | service, operating expenses, and capital expenditures and |
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1 | maintain required reserve levels. The information shall | ||||||
2 | include the required funding levels for restricted funds | ||||||
3 | and unrestricted cash and investment balances with | ||||||
4 | comparisons to unrestricted reserves. The information | ||||||
5 | shall also include the type and performance of the | ||||||
6 | commission's investments and description as to whether | ||||||
7 | those investments are in compliance with the commission's | ||||||
8 | investment policies; | ||||||
9 | (8) require the commission's finance director to | ||||||
10 | provide the commission with detailed information | ||||||
11 | concerning the commission's operating performance | ||||||
12 | including the budgeted and actual monthly amounts for water | ||||||
13 | sales, water costs, and other operating expenses; | ||||||
14 | (9) require commission staff to provide the commission | ||||||
15 | with detailed information regarding the progress of | ||||||
16 | capital projects including whether the percentage of | ||||||
17 | completion and costs incurred are timely; | ||||||
18 | (10) require the commission's staff accountant to | ||||||
19 | perform bank reconciliations and general ledger account | ||||||
20 | reconciliations on a monthly basis; the finance director | ||||||
21 | shall review these reconciliations and provide them to the | ||||||
22 | treasurer and the finance committee on a monthly basis; | ||||||
23 | (l1) establish policies to ensure the proper | ||||||
24 | segregation of the financial duties performed by | ||||||
25 | employees; | ||||||
26 | (12) restrict access to the established accounting |
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1 | systems and general ledger systems and provide for adequate | ||||||
2 | segregation of duties so that no single person has sole | ||||||
3 | access and control over the accounting system or the | ||||||
4 | general ledger system; | ||||||
5 | (13) require that the finance director review and | ||||||
6 | approve all manual journal entries and supporting | ||||||
7 | documentation; the treasurer shall review and approve the | ||||||
8 | finance director's review and approval of manual journal | ||||||
9 | entries and supporting documentation; | ||||||
10 | (14) require that the finance director closely monitor | ||||||
11 | the progress of construction projects; | ||||||
12 | (15) require that the finance director carefully | ||||||
13 | document any GAAP analysis or communications with GASB and | ||||||
14 | provide full and timely reports for the same to the finance | ||||||
15 | committee; and | ||||||
16 | (16) retain an outside independent auditor to perform a | ||||||
17 | comprehensive audit of the water commission's financial | ||||||
18 | activities for each fiscal year in conformance with the | ||||||
19 | standard practices of the Association of Governmental | ||||||
20 | Auditors; within 30 days after the independent audit is | ||||||
21 | completed, the results of the audit must be sent to the | ||||||
22 | county auditor.
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23 | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254) | ||||||
24 | Sec. 4. Taxes. | ||||||
25 | (a) The board of commissioners of any county water |
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1 | commission
may, by ordinance, impose throughout the territory | ||||||
2 | of the commission any or
all of the taxes provided in this | ||||||
3 | Section for its corporate purposes.
However, no county water | ||||||
4 | commission may impose any such tax unless the
commission | ||||||
5 | certifies the proposition of imposing the tax to the proper
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6 | election officials, who shall submit the proposition to the | ||||||
7 | voters residing
in the territory at an election in accordance | ||||||
8 | with the general election
law, and the proposition has been | ||||||
9 | approved by a majority of those voting on
the proposition. | ||||||
10 | The proposition shall be in the form provided in Section 5 | ||||||
11 | or shall be
substantially in the following form: | ||||||
12 | -------------
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13 | Shall the (insert corporate
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14 | name of county water commission) YES
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15 | impose (state type of tax or ------------------------
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16 | taxes to be imposed) at the NO
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17 | rate of 1/4%?
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18 | ------------------------------------------------------------- | ||||||
19 | Taxes imposed under this Section and civil penalties | ||||||
20 | imposed
incident thereto shall be collected and enforced by the | ||||||
21 | State Department of
Revenue. The Department shall have the | ||||||
22 | power to administer and enforce the
taxes and to determine all | ||||||
23 | rights for refunds for erroneous payments of
the taxes. | ||||||
24 | (b) The board of commissioners may impose a County Water | ||||||
25 | Commission
Retailers' Occupation Tax upon all persons engaged | ||||||
26 | in the business of
selling tangible personal property at retail |
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1 | in the territory of the
commission at a rate of 1/4% of the | ||||||
2 | gross receipts from the sales made in
the course of such | ||||||
3 | business within the territory. The tax imposed under
this | ||||||
4 | paragraph and all civil penalties that may be assessed as an | ||||||
5 | incident
thereof shall be collected and enforced by the State | ||||||
6 | Department of Revenue.
The Department shall have full power to | ||||||
7 | administer and enforce this
paragraph; to collect all taxes and | ||||||
8 | penalties due hereunder; to dispose of
taxes and penalties so | ||||||
9 | collected in the manner hereinafter provided; and to
determine | ||||||
10 | all rights to credit memoranda arising on account of the
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11 | erroneous payment of tax or penalty hereunder. In the | ||||||
12 | administration of,
and compliance with, this paragraph, the | ||||||
13 | Department and persons who are
subject to this paragraph shall | ||||||
14 | have the same rights, remedies, privileges,
immunities, powers | ||||||
15 | and duties, and be subject to the same conditions,
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16 | restrictions, limitations, penalties, exclusions, exemptions | ||||||
17 | and
definitions of terms, and employ the same modes of | ||||||
18 | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | ||||||
19 | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | ||||||
20 | therein other than the State rate of tax
except that food for | ||||||
21 | human consumption that is to be consumed off the
premises where | ||||||
22 | it is sold (other than alcoholic beverages, soft drinks, and
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23 | food that has been prepared for immediate consumption) and | ||||||
24 | prescription
and nonprescription medicine, drugs, medical | ||||||
25 | appliances and insulin, urine
testing materials, syringes, and | ||||||
26 | needles used by diabetics, for human use,
shall not be subject |
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1 | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | ||||||
2 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
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3 | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
the | ||||||
4 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
5 | Penalty
and Interest Act, as fully as if those provisions were | ||||||
6 | set forth herein. | ||||||
7 | Persons subject to any tax imposed under the authority | ||||||
8 | granted in this
paragraph may reimburse themselves for their | ||||||
9 | seller's tax liability
hereunder by separately stating the tax | ||||||
10 | as an additional charge, which
charge may be stated in | ||||||
11 | combination, in a single amount, with State taxes
that sellers | ||||||
12 | are required to collect under the Use Tax Act and under
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13 | subsection (e) of Section 4.03 of the Regional Transportation | ||||||
14 | Authority
Act, in accordance with such bracket schedules as the | ||||||
15 | Department may prescribe. | ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under this
paragraph to a claimant instead of issuing a | ||||||
18 | credit memorandum, the Department
shall notify the State | ||||||
19 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
20 | amount specified, and to the person named, in the notification
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21 | from the Department. The refund shall be paid by the State | ||||||
22 | Treasurer out
of a county water commission tax fund established | ||||||
23 | under paragraph (g) of
this Section. | ||||||
24 | For the purpose of determining whether a tax authorized | ||||||
25 | under this paragraph
is applicable, a retail sale by a producer | ||||||
26 | of coal or other mineral mined
in Illinois is a sale at retail |
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1 | at the place where the coal or other mineral
mined in Illinois | ||||||
2 | is extracted from the earth. This paragraph does not
apply to | ||||||
3 | coal or other mineral when it is delivered or shipped by the | ||||||
4 | seller
to the purchaser at a point outside Illinois so that the | ||||||
5 | sale is exempt
under the Federal Constitution as a sale in | ||||||
6 | interstate or foreign commerce. | ||||||
7 | If a tax is imposed under this subsection (b) a tax shall | ||||||
8 | also be
imposed under subsections (c) and (d) of this Section. | ||||||
9 | No tax shall be imposed or collected under this subsection | ||||||
10 | on the sale of a motor vehicle in this State to a resident of | ||||||
11 | another state if that motor vehicle will not be titled in this | ||||||
12 | State.
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13 | Nothing in this paragraph shall be construed to authorize a | ||||||
14 | county water
commission to impose a tax upon the privilege of | ||||||
15 | engaging in any
business which under the Constitution of the | ||||||
16 | United States may not be made
the subject of taxation by this | ||||||
17 | State. | ||||||
18 | (c) If a tax has been imposed under subsection (b), a
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19 | County Water Commission Service Occupation
Tax shall
also be | ||||||
20 | imposed upon all persons engaged, in the territory of the
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21 | commission, in the business of making sales of service, who, as | ||||||
22 | an
incident to making the sales of service, transfer tangible | ||||||
23 | personal
property within the territory. The tax rate shall be | ||||||
24 | 1/4% of the selling
price of tangible personal property so | ||||||
25 | transferred within the territory.
The tax imposed under this | ||||||
26 | paragraph and all civil penalties that may be
assessed as an |
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1 | incident thereof shall be collected and enforced by the
State | ||||||
2 | Department of Revenue. The Department shall have full power to
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3 | administer and enforce this paragraph; to collect all taxes and | ||||||
4 | penalties
due hereunder; to dispose of taxes and penalties so | ||||||
5 | collected in the manner
hereinafter provided; and to determine | ||||||
6 | all rights to credit memoranda
arising on account of the | ||||||
7 | erroneous payment of tax or penalty hereunder.
In the | ||||||
8 | administration of, and compliance with, this paragraph, the
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9 | Department and persons who are subject to this paragraph shall | ||||||
10 | have the
same rights, remedies, privileges, immunities, powers | ||||||
11 | and duties, and be
subject to the same conditions, | ||||||
12 | restrictions, limitations, penalties,
exclusions, exemptions | ||||||
13 | and definitions of terms, and employ the same modes
of | ||||||
14 | procedure, as are prescribed in Sections 1a-1, 2 (except that | ||||||
15 | the
reference to State in the definition of supplier | ||||||
16 | maintaining a place of
business in this State shall mean the | ||||||
17 | territory of the commission), 2a, 3
through 3-50 (in respect to | ||||||
18 | all provisions therein other than the State
rate of tax except | ||||||
19 | that food for human consumption that is to be consumed
off the | ||||||
20 | premises where it is sold (other than alcoholic beverages, soft
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21 | drinks, and food that has been prepared for immediate | ||||||
22 | consumption) and
prescription and nonprescription medicines, | ||||||
23 | drugs, medical appliances and
insulin, urine testing | ||||||
24 | materials, syringes, and needles used by diabetics,
for human | ||||||
25 | use, shall not be subject to tax hereunder), 4 (except that the
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26 | reference to the State shall be to the territory of the |
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1 | commission), 5, 7,
8 (except that the jurisdiction to which the | ||||||
2 | tax shall be a debt to the
extent indicated in that Section 8 | ||||||
3 | shall be the commission), 9 (except as
to the disposition of | ||||||
4 | taxes and penalties collected and except that the
returned | ||||||
5 | merchandise credit for this tax may not be taken against any | ||||||
6 | State
tax), 10, 11, 12 (except the reference therein to Section | ||||||
7 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
8 | reference to the State
shall mean the territory of the | ||||||
9 | commission), the first paragraph of Section
15, 15.5, 16, 17, | ||||||
10 | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | ||||||
11 | those provisions were set forth herein. | ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted in
this paragraph may reimburse themselves for their | ||||||
14 | serviceman's tax liability
hereunder by separately stating the | ||||||
15 | tax as an additional charge, which
charge may be stated in | ||||||
16 | combination, in a single amount, with State tax
that servicemen | ||||||
17 | are authorized to collect under the Service Use Tax Act,
and | ||||||
18 | any tax for which servicemen may be liable under subsection (f) | ||||||
19 | of
Sec. 4.03 of the Regional Transportation Authority Act, in | ||||||
20 | accordance
with such bracket schedules as the Department may | ||||||
21 | prescribe. | ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under this
paragraph to a claimant instead of issuing a | ||||||
24 | credit memorandum, the Department
shall notify the State | ||||||
25 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
26 | amount specified, and to the person named, in the notification |
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1 | from
the Department. The refund shall be paid by the State | ||||||
2 | Treasurer out of a
county water commission tax fund established | ||||||
3 | under paragraph (g) of this
Section. | ||||||
4 | Nothing in this paragraph shall be construed to authorize a | ||||||
5 | county water
commission to impose a tax upon the privilege of | ||||||
6 | engaging in any business
which under the Constitution of the | ||||||
7 | United States may not be made the
subject of taxation by the | ||||||
8 | State. | ||||||
9 | (d) If a tax has been imposed under subsection (b), a tax | ||||||
10 | shall
also imposed upon the privilege of using, in the | ||||||
11 | territory of the
commission, any item of tangible personal | ||||||
12 | property that is purchased
outside the territory at retail from | ||||||
13 | a retailer, and that is titled or
registered with an agency of | ||||||
14 | this State's government, at a rate of 1/4% of
the selling price | ||||||
15 | of the tangible personal property within the territory,
as | ||||||
16 | "selling price" is defined in the Use Tax Act. The tax shall be | ||||||
17 | collected
from persons whose Illinois address for titling or | ||||||
18 | registration purposes
is given as being in the territory. The | ||||||
19 | tax shall be collected by the
Department of Revenue for a | ||||||
20 | county water commission. The tax must be paid
to the State, or | ||||||
21 | an exemption determination must be obtained from the
Department | ||||||
22 | of Revenue, before the title or certificate of registration for
| ||||||
23 | the property may be issued. The tax or proof of exemption may | ||||||
24 | be
transmitted to the Department by way of the State agency | ||||||
25 | with which, or the
State officer with whom, the tangible | ||||||
26 | personal property must be titled or
registered if the |
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1 | Department and the State agency or State officer
determine that | ||||||
2 | this procedure will expedite the processing of applications
for | ||||||
3 | title or registration. | ||||||
4 | The Department shall have full power to administer and | ||||||
5 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
6 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
7 | interest so collected in the manner
hereinafter provided; and | ||||||
8 | to determine all rights to credit memoranda or
refunds arising | ||||||
9 | on account of the erroneous payment of tax, penalty or
interest | ||||||
10 | hereunder. In the administration of, and compliance with this
| ||||||
11 | paragraph, the Department and persons who are subject to this | ||||||
12 | paragraph
shall have the same rights, remedies, privileges, | ||||||
13 | immunities, powers and
duties, and be subject to the same | ||||||
14 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
15 | exemptions and definitions of terms and employ the
same modes | ||||||
16 | of procedure, as are prescribed in Sections 2 (except the
| ||||||
17 | definition of "retailer maintaining a place of business in this | ||||||
18 | State"), 3
through 3-80 (except provisions pertaining to the | ||||||
19 | State rate of tax,
and except provisions concerning collection | ||||||
20 | or refunding of the tax by
retailers, and except that food for | ||||||
21 | human consumption that is to be
consumed off the premises where | ||||||
22 | it is sold (other than alcoholic beverages,
soft drinks, and | ||||||
23 | food that has been prepared for immediate consumption)
and | ||||||
24 | prescription and nonprescription medicines, drugs, medical | ||||||
25 | appliances
and insulin, urine testing materials, syringes, and | ||||||
26 | needles used by
diabetics, for human use, shall not be subject |
| |||||||
| |||||||
1 | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | ||||||
2 | portions pertaining to claims by retailers
and except the last | ||||||
3 | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | ||||||
4 | and Section 3-7 of the Uniform Penalty and Interest Act that | ||||||
5 | are
not inconsistent with this paragraph, as fully as if those | ||||||
6 | provisions were
set forth herein. | ||||||
7 | Whenever the Department determines that a refund should be | ||||||
8 | made under this
paragraph to a claimant instead of issuing a | ||||||
9 | credit memorandum, the Department
shall notify the State | ||||||
10 | Comptroller, who shall cause the order
to be drawn for the | ||||||
11 | amount specified, and to the person named, in the
notification | ||||||
12 | from the Department. The refund shall be paid by the State
| ||||||
13 | Treasurer out of a county water commission tax fund established
| ||||||
14 | under paragraph (g) of this Section. | ||||||
15 | (e) A certificate of registration issued by the State | ||||||
16 | Department of
Revenue to a retailer under the Retailers' | ||||||
17 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
18 | shall permit the registrant to engage in a
business that is | ||||||
19 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
20 | this Section and no additional registration shall be required | ||||||
21 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
22 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
23 | tax imposed under paragraph (c)
of this Section. | ||||||
24 | (f) Any ordinance imposing or discontinuing any tax under | ||||||
25 | this Section
shall be adopted and a certified copy thereof | ||||||
26 | filed with the Department on
or before June 1, whereupon the |
| |||||||
| |||||||
1 | Department of Revenue shall proceed to
administer and enforce | ||||||
2 | this Section on behalf of the county water
commission as of | ||||||
3 | September 1 next following the adoption and filing.
Beginning | ||||||
4 | January 1, 1992, an ordinance or resolution imposing or
| ||||||
5 | discontinuing the tax hereunder shall be adopted and a | ||||||
6 | certified copy
thereof filed with the Department on or before | ||||||
7 | the first day of July,
whereupon the Department shall proceed | ||||||
8 | to administer and enforce this
Section as of the first day of | ||||||
9 | October next following such adoption and
filing. Beginning | ||||||
10 | January 1, 1993, an ordinance or resolution imposing or
| ||||||
11 | discontinuing the tax hereunder shall be adopted and a | ||||||
12 | certified copy
thereof filed with the Department on or before | ||||||
13 | the first day of October,
whereupon the Department shall | ||||||
14 | proceed to administer and enforce this
Section as of the first | ||||||
15 | day of January next following such adoption and filing. | ||||||
16 | (g) The State Department of Revenue shall, upon collecting | ||||||
17 | any taxes as
provided in this Section, pay the taxes over to | ||||||
18 | the State Treasurer as
trustee for the commission. The taxes | ||||||
19 | shall be held in a trust fund outside
the State Treasury. On or | ||||||
20 | before the 25th day of each calendar month, the
State | ||||||
21 | Department of Revenue shall prepare and certify to the | ||||||
22 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
23 | the commission, which shall be
the then balance in the fund, | ||||||
24 | less any amount determined by the Department
to be necessary | ||||||
25 | for the payment of refunds. Within 10 days after receipt by
the | ||||||
26 | Comptroller of the certification of the amount to be paid to |
| |||||||
| |||||||
1 | the
commission, the Comptroller shall cause an order to be | ||||||
2 | drawn for the payment
for the amount in accordance with the | ||||||
3 | direction in the certification. | ||||||
4 | (h) Beginning June 1, 2016, any tax imposed pursuant to | ||||||
5 | this Section may no longer be imposed or collected, unless a | ||||||
6 | continuation of the tax is approved by the voters at a | ||||||
7 | referendum as set forth in this Section. | ||||||
8 | (Source: P.A. 92-221, eff. 8-2-01; 93-1068, eff. 1-15-05.)
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9 | Section 99. Effective date. This Act takes effect upon | ||||||
10 | becoming law.
|