Bill Text: IL SB0584 | 2019-2020 | 101st General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Metro-East Sanitary District Act of 1974. Provides that, beginning on the effective date of the amendatory Act, the mayor, or his or her designee, of the largest municipality in the county having the greater equalized assessed valuation of the district shall be an ex officio commissioner of the Metro-East Sanitary District's Board of Commissioners with voting rights. Provides that, if there is not a vacant commissioner position from the county having the greater equalized assessed valuation on the effective date of the amendatory Act, then the term of the last appointed commissioner from that county is terminated on the effective date of the amendatory Act. Provides that, for the purpose of determining the ex officio commissioner, the county having the greater equalized assessed valuation of the district shall be established on January 1 of each year, and the ex officio commissioner shall serve until January 1 of the following year. Requires that the Executive Director of the district be a resident of the district and makes restrictions to the Executive Director's contract. Makes conforming changes.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2019-08-09 - Public Act . . . . . . . . . 101-0308 [SB0584 Detail]
Download: Illinois-2019-SB0584-Engrossed.html
Bill Title: Amends the Metro-East Sanitary District Act of 1974. Provides that, beginning on the effective date of the amendatory Act, the mayor, or his or her designee, of the largest municipality in the county having the greater equalized assessed valuation of the district shall be an ex officio commissioner of the Metro-East Sanitary District's Board of Commissioners with voting rights. Provides that, if there is not a vacant commissioner position from the county having the greater equalized assessed valuation on the effective date of the amendatory Act, then the term of the last appointed commissioner from that county is terminated on the effective date of the amendatory Act. Provides that, for the purpose of determining the ex officio commissioner, the county having the greater equalized assessed valuation of the district shall be established on January 1 of each year, and the ex officio commissioner shall serve until January 1 of the following year. Requires that the Executive Director of the district be a resident of the district and makes restrictions to the Executive Director's contract. Makes conforming changes.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2019-08-09 - Public Act . . . . . . . . . 101-0308 [SB0584 Detail]
Download: Illinois-2019-SB0584-Engrossed.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 Section 8-11-1.3 as follows:
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6 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
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7 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
8 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
9 | rule municipality may impose
a tax upon all persons engaged in | ||||||
10 | the business of selling tangible
personal property, other than | ||||||
11 | on an item of tangible personal property
which is titled and | ||||||
12 | registered by an agency of this State's Government,
at retail | ||||||
13 | in the municipality for expenditure on
public infrastructure or | ||||||
14 | for property tax relief or both as defined in
Section 8-11-1.2 | ||||||
15 | if approved by
referendum as provided in Section 8-11-1.1, of | ||||||
16 | the gross receipts from such
sales made in the course of such | ||||||
17 | business.
If the tax is approved by referendum on or after July | ||||||
18 | 14, 2010 (the effective date of Public Act 96-1057), the | ||||||
19 | corporate authorities of a non-home rule municipality may, | ||||||
20 | until July 1, 2030 December 31, 2020 , use the proceeds of the | ||||||
21 | tax for expenditure on municipal operations, in addition to or | ||||||
22 | in lieu of any expenditure on public infrastructure or for | ||||||
23 | property tax relief. The tax imposed may not be more than 1% |
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1 | and may be imposed only in
1/4% increments. The tax may not be | ||||||
2 | imposed on tangible personal property taxed at the 1% rate | ||||||
3 | under the Retailers' Occupation Tax Act.
The tax imposed by a
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4 | municipality pursuant to this Section and all civil penalties | ||||||
5 | that may be
assessed as an incident thereof shall be collected | ||||||
6 | and enforced by the
State Department of Revenue. The | ||||||
7 | certificate of registration which is
issued by the Department | ||||||
8 | to a retailer under the Retailers' Occupation Tax
Act shall | ||||||
9 | permit such retailer to engage in a business which is taxable
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10 | under any ordinance or resolution enacted pursuant to
this | ||||||
11 | Section without registering separately with the Department | ||||||
12 | under
such ordinance or resolution or under this Section. The | ||||||
13 | Department
shall have full power to administer and enforce this | ||||||
14 | Section; to collect
all taxes and penalties due hereunder; to | ||||||
15 | dispose of taxes and penalties
so collected in the manner | ||||||
16 | hereinafter provided, and to determine all
rights to credit | ||||||
17 | memoranda, arising on account of the erroneous payment
of tax | ||||||
18 | or penalty hereunder. In the administration of, and compliance
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19 | with, this Section, the Department and persons who are subject | ||||||
20 | to this
Section shall have the same rights, remedies, | ||||||
21 | privileges, immunities,
powers and duties, and be subject to | ||||||
22 | the same conditions, restrictions,
limitations, penalties and | ||||||
23 | definitions of terms, and employ the same
modes of procedure, | ||||||
24 | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, | ||||||
25 | 2 through 2-65 (in respect to all provisions therein other than
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26 | the State rate of tax), 2c, 3 (except as to the disposition of |
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1 | taxes and
penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, | ||||||
2 | 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 | ||||||
3 | and 13 of the Retailers'
Occupation Tax Act and Section 3-7 of | ||||||
4 | the Uniform Penalty and Interest
Act as fully as if those | ||||||
5 | provisions were set forth herein.
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6 | No municipality may impose a tax under this Section unless | ||||||
7 | the municipality
also imposes a tax at the same rate under | ||||||
8 | Section 8-11-1.4 of this Code.
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9 | Persons subject to any tax imposed pursuant to the | ||||||
10 | authority granted
in this Section may reimburse themselves for | ||||||
11 | their seller's tax
liability hereunder by separately stating | ||||||
12 | such tax as an additional
charge, which charge may be stated in | ||||||
13 | combination, in a single amount,
with State tax which sellers | ||||||
14 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
15 | bracket schedules as the Department may prescribe.
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16 | Whenever the Department determines that a refund should be | ||||||
17 | made under
this Section to a claimant instead of issuing a | ||||||
18 | credit memorandum, the
Department shall notify the State | ||||||
19 | Comptroller, who shall cause the
order to be drawn for the | ||||||
20 | amount specified, and to the person named,
in such notification | ||||||
21 | from the Department. Such refund shall be paid by
the State | ||||||
22 | Treasurer out of the non-home rule municipal retailers'
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23 | occupation tax fund.
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24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
26 | collected hereunder. |
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1 | As soon as possible after the first day of each month, | ||||||
2 | beginning January 1, 2011, upon certification of the Department | ||||||
3 | of Revenue, the Comptroller shall order transferred, and the | ||||||
4 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
5 | local sales tax increment, as defined in the Innovation | ||||||
6 | Development and Economy Act, collected under this Section | ||||||
7 | during the second preceding calendar month for sales within a | ||||||
8 | STAR bond district. | ||||||
9 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
10 | on or
before the 25th day of each calendar month, the | ||||||
11 | Department shall
prepare and certify to the Comptroller the | ||||||
12 | disbursement of stated sums
of money to named municipalities, | ||||||
13 | the municipalities to be those from
which retailers have paid | ||||||
14 | taxes or penalties hereunder to the Department
during the | ||||||
15 | second preceding calendar month. The amount to be paid to each
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16 | municipality shall be the amount (not including credit | ||||||
17 | memoranda) collected
hereunder during the second preceding | ||||||
18 | calendar month by the Department plus
an amount the Department | ||||||
19 | determines is necessary to offset any amounts
which were | ||||||
20 | erroneously paid to a different taxing body, and not including
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21 | an amount equal to the amount of refunds made during the second | ||||||
22 | preceding
calendar month by the Department on behalf of such | ||||||
23 | municipality, and not
including any amount which the Department | ||||||
24 | determines is necessary to offset
any amounts which were | ||||||
25 | payable to a different taxing body but were
erroneously paid to | ||||||
26 | the municipality, and not including any amounts that are |
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1 | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | ||||||
2 | remainder, which the Department shall transfer into the Tax | ||||||
3 | Compliance and Administration Fund. The Department, at the time | ||||||
4 | of each monthly disbursement to the municipalities, shall | ||||||
5 | prepare and certify to the State Comptroller the amount to be | ||||||
6 | transferred into the Tax Compliance and Administration Fund | ||||||
7 | under this Section. Within 10 days after receipt, by the
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8 | Comptroller, of the disbursement certification to the | ||||||
9 | municipalities and the Tax Compliance and Administration Fund
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10 | provided for in this Section to be given to the Comptroller by | ||||||
11 | the
Department, the Comptroller shall cause the orders to be | ||||||
12 | drawn for the
respective amounts in accordance with the | ||||||
13 | directions contained in such
certification.
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14 | For the purpose of determining the local governmental unit | ||||||
15 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
16 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
17 | place where the coal or
other mineral mined in Illinois is | ||||||
18 | extracted from the earth. This
paragraph does not apply to coal | ||||||
19 | or other mineral when it is delivered
or shipped by the seller | ||||||
20 | to the purchaser at a point outside Illinois so
that the sale | ||||||
21 | is exempt under the Federal Constitution as a sale in
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22 | interstate or foreign commerce.
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23 | Nothing in this Section shall be construed to authorize a
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24 | municipality to impose a tax upon the privilege of engaging in | ||||||
25 | any
business which under the constitution of the United States | ||||||
26 | may not be
made the subject of taxation by this State.
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1 | When certifying the amount of a monthly disbursement to a | ||||||
2 | municipality
under this Section, the Department shall increase | ||||||
3 | or decrease such amount
by an amount necessary to offset any | ||||||
4 | misallocation of previous
disbursements. The offset amount | ||||||
5 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
6 | months from the time a misallocation is discovered.
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7 | The Department of Revenue shall implement Public Act 91-649 | ||||||
8 | this amendatory Act of the 91st
General Assembly so as to | ||||||
9 | collect the tax on and after January 1, 2002.
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10 | As used in this Section, "municipal" and "municipality" | ||||||
11 | means a city,
village or incorporated town, including an | ||||||
12 | incorporated town which has
superseded a civil township.
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13 | This Section shall be known and may be cited as the | ||||||
14 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
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15 | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; | ||||||
16 | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
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