Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2201 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2201 Introduced 2/10/2023, by Sen. Donald P. DeWitte SYNOPSIS AS INTRODUCED: 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the taxes also apply to leases of tangible personal property, other than computer software, property that is subject to the Rental Purchase Agreement Occupation and Use Tax Act, and certain automobiles. Amends the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act to make changes concerning the taxation of leased property. Effective immediately. LRB103 28036 HLH 54415 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2201 Introduced 2/10/2023, by Sen. Donald P. DeWitte SYNOPSIS AS INTRODUCED: 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the taxes also apply to leases of tangible personal property, other than computer software, property that is subject to the Rental Purchase Agreement Occupation and Use Tax Act, and certain automobiles. Amends the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act to make changes concerning the taxation of leased property. Effective immediately. LRB103 28036 HLH 54415 b LRB103 28036 HLH 54415 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2201 Introduced 2/10/2023, by Sen. Donald P. DeWitte SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03
4	4	35 ILCS 105/2 from Ch. 120, par. 439.2
5	5	35 ILCS 105/3 from Ch. 120, par. 439.3
6	6	35 ILCS 120/1 from Ch. 120, par. 440
7	7	35 ILCS 120/2 from Ch. 120, par. 441
8	8	35 ILCS 120/2c from Ch. 120, par. 441c
9	9	35 ILCS 120/6e new
10	10	55 ILCS 5/5-1006 from Ch. 34, par. 5-1006
11	11	55 ILCS 5/5-1006.5
12	12	55 ILCS 5/5-1006.7
13	13	65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1
14	14	65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3
15	15	65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a
16	16	70 ILCS 200/245-12
17	17	70 ILCS 750/25
18	18	70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01
19	19	70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03
20	20	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the taxes also apply to leases of tangible personal property, other than computer software, property that is subject to the Rental Purchase Agreement Occupation and Use Tax Act, and certain automobiles. Amends the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act to make changes concerning the taxation of leased property. Effective immediately.
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23	23	A BILL FOR
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25	25	SB2201 LRB103 28036 HLH 54415 b
26	26	1 AN ACT concerning revenue.
27	27	2 Be it enacted by the People of the State of Illinois,
28	28	3 represented in the General Assembly:
29	29	4 Section 5. The Use Tax Act is amended by changing Sections
30	30	5 2 and 3 as follows:
31	31	6 (35 ILCS 105/2) (from Ch. 120, par. 439.2)
32	32	7 Sec. 2. Definitions.
33	33	8 "Use" means the exercise by any person of any right or
34	34	9 power over tangible personal property incident to the
35	35	10 ownership of that property, except that it does not include
36	36	11 the sale of such property in any form as tangible personal
37	37	12 property in the regular course of business to the extent that
38	38	13 such property is not first subjected to a use for which it was
39	39	14 purchased, and does not include the use of such property by its
40	40	15 owner for demonstration purposes: Provided that the property
41	41	16 purchased is deemed to be purchased for the purpose of resale,
42	42	17 despite first being used, to the extent to which it is resold
43	43	18 as an ingredient of an intentionally produced product or
44	44	19 by-product of manufacturing. "Use" does not mean the
45	45	20 demonstration use or interim use of tangible personal property
46	46	21 by a retailer before he sells that tangible personal property.
47	47	22 For watercraft or aircraft, if the period of demonstration use
48	48	23 or interim use by the retailer exceeds 18 months, the retailer
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52	52	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2201 Introduced 2/10/2023, by Sen. Donald P. DeWitte SYNOPSIS AS INTRODUCED:
53	53	35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/6e new 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03
54	54	35 ILCS 105/2 from Ch. 120, par. 439.2
55	55	35 ILCS 105/3 from Ch. 120, par. 439.3
56	56	35 ILCS 120/1 from Ch. 120, par. 440
57	57	35 ILCS 120/2 from Ch. 120, par. 441
58	58	35 ILCS 120/2c from Ch. 120, par. 441c
59	59	35 ILCS 120/6e new
60	60	55 ILCS 5/5-1006 from Ch. 34, par. 5-1006
61	61	55 ILCS 5/5-1006.5
62	62	55 ILCS 5/5-1006.7
63	63	65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1
64	64	65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3
65	65	65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a
66	66	70 ILCS 200/245-12
67	67	70 ILCS 750/25
68	68	70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01
69	69	70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03
70	70	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the taxes also apply to leases of tangible personal property, other than computer software, property that is subject to the Rental Purchase Agreement Occupation and Use Tax Act, and certain automobiles. Amends the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act to make changes concerning the taxation of leased property. Effective immediately.
71	71	LRB103 28036 HLH 54415 b LRB103 28036 HLH 54415 b
72	72	LRB103 28036 HLH 54415 b
73	73	A BILL FOR
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79	79	35 ILCS 105/2 from Ch. 120, par. 439.2
80	80	35 ILCS 105/3 from Ch. 120, par. 439.3
81	81	35 ILCS 120/1 from Ch. 120, par. 440
82	82	35 ILCS 120/2 from Ch. 120, par. 441
83	83	35 ILCS 120/2c from Ch. 120, par. 441c
84	84	35 ILCS 120/6e new
85	85	55 ILCS 5/5-1006 from Ch. 34, par. 5-1006
86	86	55 ILCS 5/5-1006.5
87	87	55 ILCS 5/5-1006.7
88	88	65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1
89	89	65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3
90	90	65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a
91	91	70 ILCS 200/245-12
92	92	70 ILCS 750/25
93	93	70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01
94	94	70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03
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113	113	1 shall pay on the retailers' original cost price the tax
114	114	2 imposed by this Act, and no credit for that tax is permitted if
115	115	3 the watercraft or aircraft is subsequently sold by the
116	116	4 retailer. "Use" does not mean the physical incorporation of
117	117	5 tangible personal property, to the extent not first subjected
118	118	6 to a use for which it was purchased, as an ingredient or
119	119	7 constituent, into other tangible personal property (a) which
120	120	8 is sold in the regular course of business or (b) which the
121	121	9 person incorporating such ingredient or constituent therein
122	122	10 has undertaken at the time of such purchase to cause to be
123	123	11 transported in interstate commerce to destinations outside the
124	124	12 State of Illinois: Provided that the property purchased is
125	125	13 deemed to be purchased for the purpose of resale, despite
126	126	14 first being used, to the extent to which it is resold as an
127	127	15 ingredient of an intentionally produced product or by-product
128	128	16 of manufacturing.
129	129	17 "Watercraft" means a Class 2, Class 3, or Class 4
130	130	18 watercraft as defined in Section 3-2 of the Boat Registration
131	131	19 and Safety Act, a personal watercraft, or any boat equipped
132	132	20 with an inboard motor.
133	133	21 "Purchase at retail" means the acquisition of the
134	134	22 ownership of or title to tangible personal property through a
135	135	23 sale at retail.
136	136	24 "Purchaser" means anyone who, through a sale at retail,
137	137	25 acquires the ownership of tangible personal property for a
138	138	26 valuable consideration.
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149	149	1 "Sale at retail" means any transfer of the ownership of or
150	150	2 title to tangible personal property to a purchaser, for the
151	151	3 purpose of use, and not for the purpose of resale in any form
152	152	4 as tangible personal property to the extent not first
153	153	5 subjected to a use for which it was purchased, for a valuable
154	154	6 consideration: Provided that the property purchased is deemed
155	155	7 to be purchased for the purpose of resale, despite first being
156	156	8 used, to the extent to which it is resold as an ingredient of
157	157	9 an intentionally produced product or by-product of
158	158	10 manufacturing. For this purpose, slag produced as an incident
159	159	11 to manufacturing pig iron or steel and sold is considered to be
160	160	12 an intentionally produced by-product of manufacturing. "Sale
161	161	13 at retail" includes any such transfer made for resale unless
162	162	14 made in compliance with Section 2c of the Retailers'
163	163	15 Occupation Tax Act, as incorporated by reference into Section
164	164	16 12 of this Act. Transactions whereby the possession of the
165	165	17 property is transferred but the seller retains the title as
166	166	18 security for payment of the selling price are sales.
167	167	19 "Sale at retail" shall also be construed to include any
168	168	20 Illinois florist's sales transaction in which the purchase
169	169	21 order is received in Illinois by a florist and the sale is for
170	170	22 use or consumption, but the Illinois florist has a florist in
171	171	23 another state deliver the property to the purchaser or the
172	172	24 purchaser's donee in such other state.
173	173	25 Nonreusable tangible personal property that is used by
174	174	26 persons engaged in the business of operating a restaurant,
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185	185	1 cafeteria, or drive-in is a sale for resale when it is
186	186	2 transferred to customers in the ordinary course of business as
187	187	3 part of the sale of food or beverages and is used to deliver,
188	188	4 package, or consume food or beverages, regardless of where
189	189	5 consumption of the food or beverages occurs. Examples of those
190	190	6 items include, but are not limited to nonreusable, paper and
191	191	7 plastic cups, plates, baskets, boxes, sleeves, buckets or
192	192	8 other containers, utensils, straws, placemats, napkins, doggie
193	193	9 bags, and wrapping or packaging materials that are transferred
194	194	10 to customers as part of the sale of food or beverages in the
195	195	11 ordinary course of business.
196	196	12 The purchase, employment and transfer of such tangible
197	197	13 personal property as newsprint and ink for the primary purpose
198	198	14 of conveying news (with or without other information) is not a
199	199	15 purchase, use or sale of tangible personal property.
200	200	16 "Selling price" means the consideration for a sale valued
201	201	17 in money whether received in money or otherwise, including
202	202	18 cash, credits, property other than as hereinafter provided,
203	203	19 and services, but, prior to January 1, 2020 and beginning
204	204	20 again on January 1, 2022, not including the value of or credit
205	205	21 given for traded-in tangible personal property where the item
206	206	22 that is traded-in is of like kind and character as that which
207	207	23 is being sold; beginning January 1, 2020 and until January 1,
208	208	24 2022, "selling price" includes the portion of the value of or
209	209	25 credit given for traded-in motor vehicles of the First
210	210	26 Division as defined in Section 1-146 of the Illinois Vehicle
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221	221	1 Code of like kind and character as that which is being sold
222	222	2 that exceeds $10,000. "Selling price" shall be determined
223	223	3 without any deduction on account of the cost of the property
224	224	4 sold, the cost of materials used, labor or service cost or any
225	225	5 other expense whatsoever, but does not include interest or
226	226	6 finance charges which appear as separate items on the bill of
227	227	7 sale or sales contract nor charges that are added to prices by
228	228	8 sellers on account of the seller's tax liability under the
229	229	9 Retailers' Occupation Tax Act, or on account of the seller's
230	230	10 duty to collect, from the purchaser, the tax that is imposed by
231	231	11 this Act, or, except as otherwise provided with respect to any
232	232	12 cigarette tax imposed by a home rule unit, on account of the
233	233	13 seller's tax liability under any local occupation tax
234	234	14 administered by the Department, or, except as otherwise
235	235	15 provided with respect to any cigarette tax imposed by a home
236	236	16 rule unit on account of the seller's duty to collect, from the
237	237	17 purchasers, the tax that is imposed under any local use tax
238	238	18 administered by the Department. Effective December 1, 1985,
239	239	19 "selling price" shall include charges that are added to prices
240	240	20 by sellers on account of the seller's tax liability under the
241	241	21 Cigarette Tax Act, on account of the seller's duty to collect,
242	242	22 from the purchaser, the tax imposed under the Cigarette Use
243	243	23 Tax Act, and on account of the seller's duty to collect, from
244	244	24 the purchaser, any cigarette tax imposed by a home rule unit.
245	245	25 Notwithstanding any law to the contrary, for any motor
246	246	26 vehicle, as defined in Section 1-146 of the Vehicle Code, that
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257	257	1 is sold on or after January 1, 2015 for the purpose of leasing
258	258	2 the vehicle for a defined period that is longer than one year
259	259	3 and (1) is a motor vehicle of the second division that: (A) is
260	260	4 a self-contained motor vehicle designed or permanently
261	261	5 converted to provide living quarters for recreational,
262	262	6 camping, or travel use, with direct walk through access to the
263	263	7 living quarters from the driver's seat; (B) is of the van
264	264	8 configuration designed for the transportation of not less than
265	265	9 7 nor more than 16 passengers; or (C) has a gross vehicle
266	266	10 weight rating of 8,000 pounds or less or (2) is a motor vehicle
267	267	11 of the first division, and, on and after January 1, 2023, for
268	268	12 any item of tangible personal property, other than computer
269	269	13 software and property subject to the Rental Purchase Agreement
270	270	14 Occupation and Use Tax Act, that the purchaser certifies is
271	271	15 purchased for the purpose of leasing, referred to in this
272	272	16 Section as "leased property", "selling price" or "amount of
273	273	17 sale" means the consideration received by the lessor pursuant
274	274	18 to the motor vehicle lease contract, or oral or written
275	275	19 agreement for other leased property, including amounts due at
276	276	20 lease signing and all monthly or other regular payments
277	277	21 charged over the term of the lease. Also included in the
278	278	22 selling price is any amount received by the lessor from the
279	279	23 lessee for the leased vehicle or other leased property that is
280	280	24 not calculated at the time the lease is executed, including,
281	281	25 but not limited to, excess mileage charges and charges for
282	282	26 excess wear and tear. For sales that occur in Illinois, with
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293	293	1 respect to any amount received by the lessor from the lessee
294	294	2 for the leased vehicle or other leased property that is not
295	295	3 calculated at the time the lease is executed, the lessor who
296	296	4 purchased the motor vehicle or other leased property does not
297	297	5 incur the tax imposed by the Use Tax Act on those amounts, and
298	298	6 the retailer who makes the retail sale of the motor vehicle to
299	299	7 the lessor is not required to collect the tax imposed by this
300	300	8 Act or to pay the tax imposed by the Retailers' Occupation Tax
301	301	9 Act on those amounts. However, the lessor who purchased the
302	302	10 motor vehicle or other leased property assumes the liability
303	303	11 for reporting and paying the tax on those amounts directly to
304	304	12 the Department in the same form (Illinois Retailers'
305	305	13 Occupation Tax, and local retailers' occupation taxes, if
306	306	14 applicable) in which the retailer would have reported and paid
307	307	15 such tax if the retailer had accounted for the tax to the
308	308	16 Department. For amounts received by the lessor from the lessee
309	309	17 that are not calculated at the time the lease is executed, the
310	310	18 lessor must file the return and pay the tax to the Department
311	311	19 by the due date otherwise required by this Act for returns
312	312	20 other than transaction returns. If the retailer is entitled
313	313	21 under this Act to a discount for collecting and remitting the
314	314	22 tax imposed under this Act to the Department with respect to
315	315	23 the sale of the motor vehicle or other leased property to the
316	316	24 lessor, then the right to the discount provided in this Act
317	317	25 shall be transferred to the lessor with respect to the tax paid
318	318	26 by the lessor for any amount received by the lessor from the
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329	329	1 lessee for the leased vehicle or other leased property that is
330	330	2 not calculated at the time the lease is executed; provided
331	331	3 that the discount is only allowed if the return is timely filed
332	332	4 and for amounts timely paid. The "selling price" of a motor
333	333	5 vehicle that is sold on or after January 1, 2015 for the
334	334	6 purpose of leasing for a defined period of longer than one
335	335	7 year, and the "selling price" of other tangible personal
336	336	8 property, other than computer software and property that is
337	337	9 subject to the Rental Purchase Agreement Occupation and Use
338	338	10 Tax Act, that is sold on or after January 1, 2023 for the
339	339	11 purpose of leasing, shall not be reduced by the value of or
340	340	12 credit given for traded-in tangible personal property owned by
341	341	13 the lessor, nor shall it be reduced by the value of or credit
342	342	14 given for traded-in tangible personal property owned by the
343	343	15 lessee, regardless of whether the trade-in value thereof is
344	344	16 assigned by the lessee to the lessor. In the case of a motor
345	345	17 vehicle that is sold for the purpose of leasing for a defined
346	346	18 period of longer than one year, the sale occurs at the time of
347	347	19 the delivery of the vehicle, regardless of the due date of any
348	348	20 lease payments. In the case of other leased property, the sale
349	349	21 occurs upon delivery of the property to the lessor, and tax is
350	350	22 due upon each payment made by a lessee. A lessor who incurs a
351	351	23 Retailers' Occupation Tax liability on the sale of a motor
352	352	24 vehicle coming off lease or the sale of other leased property
353	353	25 may not take a credit against that liability for the Use Tax
354	354	26 the lessor paid upon the purchase of the motor vehicle (or for
355	355
356	356
357	357
358	358
359	359
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361	361
362	362
363	363	SB2201- 9 -LRB103 28036 HLH 54415 b SB2201 - 9 - LRB103 28036 HLH 54415 b
364	364	SB2201 - 9 - LRB103 28036 HLH 54415 b
365	365	1 any tax the lessor paid with respect to any amount received by
366	366	2 the lessor from the lessee for the leased vehicle that was not
367	367	3 calculated at the time the lease was executed) if the selling
368	368	4 price of the motor vehicle at the time of purchase was
369	369	5 calculated using the definition of "selling price" as defined
370	370	6 in this paragraph. Notwithstanding any other provision of this
371	371	7 Act to the contrary, lessors shall file all returns and make
372	372	8 all payments required under this paragraph to the Department
373	373	9 by electronic means in the manner and form as required by the
374	374	10 Department. This paragraph does not apply to leases of motor
375	375	11 vehicles for which, at the time the lease is entered into, the
376	376	12 term of the lease is not a defined period, including leases
377	377	13 with a defined initial period with the option to continue the
378	378	14 lease on a month-to-month or other basis beyond the initial
379	379	15 defined period.
380	380	16 The phrase "like kind and character" shall be liberally
381	381	17 construed (including but not limited to any form of motor
382	382	18 vehicle for any form of motor vehicle, or any kind of farm or
383	383	19 agricultural implement for any other kind of farm or
384	384	20 agricultural implement), while not including a kind of item
385	385	21 which, if sold at retail by that retailer, would be exempt from
386	386	22 retailers' occupation tax and use tax as an isolated or
387	387	23 occasional sale.
388	388	24 "Department" means the Department of Revenue.
389	389	25 "Person" means any natural individual, firm, partnership,
390	390	26 association, joint stock company, joint adventure, public or
391	391
392	392
393	393
394	394
395	395
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397	397
398	398
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400	400	SB2201 - 10 - LRB103 28036 HLH 54415 b
401	401	1 private corporation, limited liability company, or a receiver,
402	402	2 executor, trustee, guardian or other representative appointed
403	403	3 by order of any court.
404	404	4 "Retailer" means and includes every person engaged in the
405	405	5 business of making sales at retail as defined in this Section.
406	406	6 A person who holds himself or herself out as being engaged
407	407	7 (or who habitually engages) in selling tangible personal
408	408	8 property at retail is a retailer hereunder with respect to
409	409	9 such sales (and not primarily in a service occupation)
410	410	10 notwithstanding the fact that such person designs and produces
411	411	11 such tangible personal property on special order for the
412	412	12 purchaser and in such a way as to render the property of value
413	413	13 only to such purchaser, if such tangible personal property so
414	414	14 produced on special order serves substantially the same
415	415	15 function as stock or standard items of tangible personal
416	416	16 property that are sold at retail.
417	417	17 A person whose activities are organized and conducted
418	418	18 primarily as a not-for-profit service enterprise, and who
419	419	19 engages in selling tangible personal property at retail
420	420	20 (whether to the public or merely to members and their guests)
421	421	21 is a retailer with respect to such transactions, excepting
422	422	22 only a person organized and operated exclusively for
423	423	23 charitable, religious or educational purposes either (1), to
424	424	24 the extent of sales by such person to its members, students,
425	425	25 patients or inmates of tangible personal property to be used
426	426	26 primarily for the purposes of such person, or (2), to the
427	427
428	428
429	429
430	430
431	431
432	432	SB2201 - 10 - LRB103 28036 HLH 54415 b
433	433
434	434
435	435	SB2201- 11 -LRB103 28036 HLH 54415 b SB2201 - 11 - LRB103 28036 HLH 54415 b
436	436	SB2201 - 11 - LRB103 28036 HLH 54415 b
437	437	1 extent of sales by such person of tangible personal property
438	438	2 which is not sold or offered for sale by persons organized for
439	439	3 profit. The selling of school books and school supplies by
440	440	4 schools at retail to students is not "primarily for the
441	441	5 purposes of" the school which does such selling. This
442	442	6 paragraph does not apply to nor subject to taxation occasional
443	443	7 dinners, social or similar activities of a person organized
444	444	8 and operated exclusively for charitable, religious or
445	445	9 educational purposes, whether or not such activities are open
446	446	10 to the public.
447	447	11 A person who is the recipient of a grant or contract under
448	448	12 Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
449	449	13 serves meals to participants in the federal Nutrition Program
450	450	14 for the Elderly in return for contributions established in
451	451	15 amount by the individual participant pursuant to a schedule of
452	452	16 suggested fees as provided for in the federal Act is not a
453	453	17 retailer under this Act with respect to such transactions.
454	454	18 Persons who engage in the business of transferring
455	455	19 tangible personal property upon the redemption of trading
456	456	20 stamps are retailers hereunder when engaged in such business.
457	457	21 The isolated or occasional sale of tangible personal
458	458	22 property at retail by a person who does not hold himself out as
459	459	23 being engaged (or who does not habitually engage) in selling
460	460	24 such tangible personal property at retail or a sale through a
461	461	25 bulk vending machine does not make such person a retailer
462	462	26 hereunder. However, any person who is engaged in a business
463	463
464	464
465	465
466	466
467	467
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469	469
470	470
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472	472	SB2201 - 12 - LRB103 28036 HLH 54415 b
473	473	1 which is not subject to the tax imposed by the Retailers'
474	474	2 Occupation Tax Act because of involving the sale of or a
475	475	3 contract to sell real estate or a construction contract to
476	476	4 improve real estate, but who, in the course of conducting such
477	477	5 business, transfers tangible personal property to users or
478	478	6 consumers in the finished form in which it was purchased, and
479	479	7 which does not become real estate, under any provision of a
480	480	8 construction contract or real estate sale or real estate sales
481	481	9 agreement entered into with some other person arising out of
482	482	10 or because of such nontaxable business, is a retailer to the
483	483	11 extent of the value of the tangible personal property so
484	484	12 transferred. If, in such transaction, a separate charge is
485	485	13 made for the tangible personal property so transferred, the
486	486	14 value of such property, for the purposes of this Act, is the
487	487	15 amount so separately charged, but not less than the cost of
488	488	16 such property to the transferor; if no separate charge is
489	489	17 made, the value of such property, for the purposes of this Act,
490	490	18 is the cost to the transferor of such tangible personal
491	491	19 property.
492	492	20 "Retailer maintaining a place of business in this State",
493	493	21 or any like term, means and includes any of the following
494	494	22 retailers:
495	495	23 (1) A retailer having or maintaining within this
496	496	24 State, directly or by a subsidiary, an office,
497	497	25 distribution house, sales house, warehouse or other place
498	498	26 of business, or any agent or other representative
499	499
500	500
501	501
502	502
503	503
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505	505
506	506
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508	508	SB2201 - 13 - LRB103 28036 HLH 54415 b
509	509	1 operating within this State under the authority of the
510	510	2 retailer or its subsidiary, irrespective of whether such
511	511	3 place of business or agent or other representative is
512	512	4 located here permanently or temporarily, or whether such
513	513	5 retailer or subsidiary is licensed to do business in this
514	514	6 State. However, the ownership of property that is located
515	515	7 at the premises of a printer with which the retailer has
516	516	8 contracted for printing and that consists of the final
517	517	9 printed product, property that becomes a part of the final
518	518	10 printed product, or copy from which the printed product is
519	519	11 produced shall not result in the retailer being deemed to
520	520	12 have or maintain an office, distribution house, sales
521	521	13 house, warehouse, or other place of business within this
522	522	14 State.
523	523	15 (1.1) A retailer having a contract with a person
524	524	16 located in this State under which the person, for a
525	525	17 commission or other consideration based upon the sale of
526	526	18 tangible personal property by the retailer, directly or
527	527	19 indirectly refers potential customers to the retailer by
528	528	20 providing to the potential customers a promotional code or
529	529	21 other mechanism that allows the retailer to track
530	530	22 purchases referred by such persons. Examples of mechanisms
531	531	23 that allow the retailer to track purchases referred by
532	532	24 such persons include but are not limited to the use of a
533	533	25 link on the person's Internet website, promotional codes
534	534	26 distributed through the person's hand-delivered or mailed
535	535
536	536
537	537
538	538
539	539
540	540	SB2201 - 13 - LRB103 28036 HLH 54415 b
541	541
542	542
543	543	SB2201- 14 -LRB103 28036 HLH 54415 b SB2201 - 14 - LRB103 28036 HLH 54415 b
544	544	SB2201 - 14 - LRB103 28036 HLH 54415 b
545	545	1 material, and promotional codes distributed by the person
546	546	2 through radio or other broadcast media. The provisions of
547	547	3 this paragraph (1.1) shall apply only if the cumulative
548	548	4 gross receipts from sales of tangible personal property by
549	549	5 the retailer to customers who are referred to the retailer
550	550	6 by all persons in this State under such contracts exceed
551	551	7 $10,000 during the preceding 4 quarterly periods ending on
552	552	8 the last day of March, June, September, and December. A
553	553	9 retailer meeting the requirements of this paragraph (1.1)
554	554	10 shall be presumed to be maintaining a place of business in
555	555	11 this State but may rebut this presumption by submitting
556	556	12 proof that the referrals or other activities pursued
557	557	13 within this State by such persons were not sufficient to
558	558	14 meet the nexus standards of the United States Constitution
559	559	15 during the preceding 4 quarterly periods.
560	560	16 (1.2) Beginning July 1, 2011, a retailer having a
561	561	17 contract with a person located in this State under which:
562	562	18 (A) the retailer sells the same or substantially
563	563	19 similar line of products as the person located in this
564	564	20 State and does so using an identical or substantially
565	565	21 similar name, trade name, or trademark as the person
566	566	22 located in this State; and
567	567	23 (B) the retailer provides a commission or other
568	568	24 consideration to the person located in this State
569	569	25 based upon the sale of tangible personal property by
570	570	26 the retailer.
571	571
572	572
573	573
574	574
575	575
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577	577
578	578
579	579	SB2201- 15 -LRB103 28036 HLH 54415 b SB2201 - 15 - LRB103 28036 HLH 54415 b
580	580	SB2201 - 15 - LRB103 28036 HLH 54415 b
581	581	1 The provisions of this paragraph (1.2) shall apply
582	582	2 only if the cumulative gross receipts from sales of
583	583	3 tangible personal property by the retailer to customers in
584	584	4 this State under all such contracts exceed $10,000 during
585	585	5 the preceding 4 quarterly periods ending on the last day
586	586	6 of March, June, September, and December.
587	587	7 (2) (Blank).
588	588	8 (3) (Blank).
589	589	9 (4) (Blank).
590	590	10 (5) (Blank).
591	591	11 (6) (Blank).
592	592	12 (7) (Blank).
593	593	13 (8) (Blank).
594	594	14 (9) Beginning October 1, 2018, a retailer making sales
595	595	15 of tangible personal property to purchasers in Illinois
596	596	16 from outside of Illinois if:
597	597	17 (A) the cumulative gross receipts from sales of
598	598	18 tangible personal property to purchasers in Illinois
599	599	19 are $100,000 or more; or
600	600	20 (B) the retailer enters into 200 or more separate
601	601	21 transactions for the sale of tangible personal
602	602	22 property to purchasers in Illinois.
603	603	23 The retailer shall determine on a quarterly basis,
604	604	24 ending on the last day of March, June, September, and
605	605	25 December, whether he or she meets the criteria of either
606	606	26 subparagraph (A) or (B) of this paragraph (9) for the
607	607
608	608
609	609
610	610
611	611
612	612	SB2201 - 15 - LRB103 28036 HLH 54415 b
613	613
614	614
615	615	SB2201- 16 -LRB103 28036 HLH 54415 b SB2201 - 16 - LRB103 28036 HLH 54415 b
616	616	SB2201 - 16 - LRB103 28036 HLH 54415 b
617	617	1 preceding 12-month period. If the retailer meets the
618	618	2 threshold of either subparagraph (A) or (B) for a 12-month
619	619	3 period, he or she is considered a retailer maintaining a
620	620	4 place of business in this State and is required to collect
621	621	5 and remit the tax imposed under this Act and file returns
622	622	6 for one year. At the end of that one-year period, the
623	623	7 retailer shall determine whether he or she met the
624	624	8 threshold of either subparagraph (A) or (B) during the
625	625	9 preceding 12-month period. If the retailer met the
626	626	10 criteria in either subparagraph (A) or (B) for the
627	627	11 preceding 12-month period, he or she is considered a
628	628	12 retailer maintaining a place of business in this State and
629	629	13 is required to collect and remit the tax imposed under
630	630	14 this Act and file returns for the subsequent year. If at
631	631	15 the end of a one-year period a retailer that was required
632	632	16 to collect and remit the tax imposed under this Act
633	633	17 determines that he or she did not meet the threshold in
634	634	18 either subparagraph (A) or (B) during the preceding
635	635	19 12-month period, the retailer shall subsequently determine
636	636	20 on a quarterly basis, ending on the last day of March,
637	637	21 June, September, and December, whether he or she meets the
638	638	22 threshold of either subparagraph (A) or (B) for the
639	639	23 preceding 12-month period.
640	640	24 Beginning January 1, 2020, neither the gross receipts
641	641	25 from nor the number of separate transactions for sales of
642	642	26 tangible personal property to purchasers in Illinois that
643	643
644	644
645	645
646	646
647	647
648	648	SB2201 - 16 - LRB103 28036 HLH 54415 b
649	649
650	650
651	651	SB2201- 17 -LRB103 28036 HLH 54415 b SB2201 - 17 - LRB103 28036 HLH 54415 b
652	652	SB2201 - 17 - LRB103 28036 HLH 54415 b
653	653	1 a retailer makes through a marketplace facilitator and for
654	654	2 which the retailer has received a certification from the
655	655	3 marketplace facilitator pursuant to Section 2d of this Act
656	656	4 shall be included for purposes of determining whether he
657	657	5 or she has met the thresholds of this paragraph (9).
658	658	6 (10) Beginning January 1, 2020, a marketplace
659	659	7 facilitator that meets a threshold set forth in subsection
660	660	8 (b) of Section 2d of this Act.
661	661	9 "Bulk vending machine" means a vending machine, containing
662	662	10 unsorted confections, nuts, toys, or other items designed
663	663	11 primarily to be used or played with by children which, when a
664	664	12 coin or coins of a denomination not larger than $0.50 are
665	665	13 inserted, are dispensed in equal portions, at random and
666	666	14 without selection by the customer.
667	667	15 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 1-1-20;
668	668	16 101-604, eff. 1-1-20; 102-353, eff. 1-1-22.)
669	669	17 (35 ILCS 105/3) (from Ch. 120, par. 439.3)
670	670	18 Sec. 3. Tax imposed. A tax is imposed upon the privilege of
671	671	19 (i) using in this State tangible personal property purchased
672	672	20 at retail from a retailer, including computer software, and
673	673	21 including photographs, negatives, and positives that are the
674	674	22 product of photoprocessing, but not including products of
675	675	23 photoprocessing produced for use in motion pictures for
676	676	24 commercial exhibition and (ii) leasing in this State tangible
677	677	25 personal property, other than computer software and property
678	678
679	679
680	680
681	681
682	682
683	683	SB2201 - 17 - LRB103 28036 HLH 54415 b
684	684
685	685
686	686	SB2201- 18 -LRB103 28036 HLH 54415 b SB2201 - 18 - LRB103 28036 HLH 54415 b
687	687	SB2201 - 18 - LRB103 28036 HLH 54415 b
688	688	1 subject to the Rental Purchase Agreement Occupation and Use
689	689	2 Tax Act and any motor vehicle as defined in Section 1-146 of
690	690	3 the Illinois Vehicle Code. Beginning January 1, 2001, prepaid
691	691	4 telephone calling arrangements shall be considered tangible
692	692	5 personal property subject to the tax imposed under this Act
693	693	6 regardless of the form in which those arrangements may be
694	694	7 embodied, transmitted, or fixed by any method now known or
695	695	8 hereafter developed. Purchases of (1) electricity delivered to
696	696	9 customers by wire; (2) natural or artificial gas that is
697	697	10 delivered to customers through pipes, pipelines, or mains; and
698	698	11 (3) water that is delivered to customers through pipes,
699	699	12 pipelines, or mains are not subject to tax under this Act. The
700	700	13 provisions of this amendatory Act of the 98th General Assembly
701	701	14 are declaratory of existing law as to the meaning and scope of
702	702	15 this Act.
703	703	16 (Source: P.A. 98-583, eff. 1-1-14.)
704	704	17 Section 10. The Retailers' Occupation Tax Act is amended
705	705	18 by changing Sections 1, 2, and 2c and by adding Section 6e as
706	706	19 follows:
707	707	20 (35 ILCS 120/1) (from Ch. 120, par. 440)
708	708	21 Sec. 1. Definitions. "Sale at retail" means any transfer
709	709	22 of the ownership of or title to tangible personal property to a
710	710	23 purchaser, for the purpose of use or consumption, and not for
711	711	24 the purpose of resale in any form as tangible personal
712	712
713	713
714	714
715	715
716	716
717	717	SB2201 - 18 - LRB103 28036 HLH 54415 b
718	718
719	719
720	720	SB2201- 19 -LRB103 28036 HLH 54415 b SB2201 - 19 - LRB103 28036 HLH 54415 b
721	721	SB2201 - 19 - LRB103 28036 HLH 54415 b
722	722	1 property to the extent not first subjected to a use for which
723	723	2 it was purchased, for a valuable consideration: Provided that
724	724	3 the property purchased is deemed to be purchased for the
725	725	4 purpose of resale, despite first being used, to the extent to
726	726	5 which it is resold as an ingredient of an intentionally
727	727	6 produced product or byproduct of manufacturing. For this
728	728	7 purpose, slag produced as an incident to manufacturing pig
729	729	8 iron or steel and sold is considered to be an intentionally
730	730	9 produced byproduct of manufacturing. Transactions whereby the
731	731	10 possession of the property is transferred but the seller
732	732	11 retains the title as security for payment of the selling price
733	733	12 shall be deemed to be sales.
734	734	13 "Sale at retail" shall be construed to include any
735	735	14 transfer of the ownership of or title to tangible personal
736	736	15 property to a purchaser, for use or consumption by any other
737	737	16 person to whom such purchaser may transfer the tangible
738	738	17 personal property without a valuable consideration, and to
739	739	18 include any transfer, whether made for or without a valuable
740	740	19 consideration, for resale in any form as tangible personal
741	741	20 property unless made in compliance with Section 2c of this
742	742	21 Act.
743	743	22 Sales of tangible personal property, which property, to
744	744	23 the extent not first subjected to a use for which it was
745	745	24 purchased, as an ingredient or constituent, goes into and
746	746	25 forms a part of tangible personal property subsequently the
747	747	26 subject of a "Sale at retail", are not sales at retail as
748	748
749	749
750	750
751	751
752	752
753	753	SB2201 - 19 - LRB103 28036 HLH 54415 b
754	754
755	755
756	756	SB2201- 20 -LRB103 28036 HLH 54415 b SB2201 - 20 - LRB103 28036 HLH 54415 b
757	757	SB2201 - 20 - LRB103 28036 HLH 54415 b
758	758	1 defined in this Act: Provided that the property purchased is
759	759	2 deemed to be purchased for the purpose of resale, despite
760	760	3 first being used, to the extent to which it is resold as an
761	761	4 ingredient of an intentionally produced product or byproduct
762	762	5 of manufacturing.
763	763	6 "Sale at retail" shall be construed to include any
764	764	7 Illinois florist's sales transaction in which the purchase
765	765	8 order is received in Illinois by a florist and the sale is for
766	766	9 use or consumption, but the Illinois florist has a florist in
767	767	10 another state deliver the property to the purchaser or the
768	768	11 purchaser's donee in such other state.
769	769	12 Nonreusable tangible personal property that is used by
770	770	13 persons engaged in the business of operating a restaurant,
771	771	14 cafeteria, or drive-in is a sale for resale when it is
772	772	15 transferred to customers in the ordinary course of business as
773	773	16 part of the sale of food or beverages and is used to deliver,
774	774	17 package, or consume food or beverages, regardless of where
775	775	18 consumption of the food or beverages occurs. Examples of those
776	776	19 items include, but are not limited to nonreusable, paper and
777	777	20 plastic cups, plates, baskets, boxes, sleeves, buckets or
778	778	21 other containers, utensils, straws, placemats, napkins, doggie
779	779	22 bags, and wrapping or packaging materials that are transferred
780	780	23 to customers as part of the sale of food or beverages in the
781	781	24 ordinary course of business.
782	782	25 The purchase, employment and transfer of such tangible
783	783	26 personal property as newsprint and ink for the primary purpose
784	784
785	785
786	786
787	787
788	788
789	789	SB2201 - 20 - LRB103 28036 HLH 54415 b
790	790
791	791
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793	793	SB2201 - 21 - LRB103 28036 HLH 54415 b
794	794	1 of conveying news (with or without other information) is not a
795	795	2 purchase, use or sale of tangible personal property.
796	796	3 A person whose activities are organized and conducted
797	797	4 primarily as a not-for-profit service enterprise, and who
798	798	5 engages in selling tangible personal property at retail
799	799	6 (whether to the public or merely to members and their guests)
800	800	7 is engaged in the business of selling tangible personal
801	801	8 property at retail with respect to such transactions,
802	802	9 excepting only a person organized and operated exclusively for
803	803	10 charitable, religious or educational purposes either (1), to
804	804	11 the extent of sales by such person to its members, students,
805	805	12 patients or inmates of tangible personal property to be used
806	806	13 primarily for the purposes of such person, or (2), to the
807	807	14 extent of sales by such person of tangible personal property
808	808	15 which is not sold or offered for sale by persons organized for
809	809	16 profit. The selling of school books and school supplies by
810	810	17 schools at retail to students is not "primarily for the
811	811	18 purposes of" the school which does such selling. The
812	812	19 provisions of this paragraph shall not apply to nor subject to
813	813	20 taxation occasional dinners, socials or similar activities of
814	814	21 a person organized and operated exclusively for charitable,
815	815	22 religious or educational purposes, whether or not such
816	816	23 activities are open to the public.
817	817	24 A person who is the recipient of a grant or contract under
818	818	25 Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
819	819	26 serves meals to participants in the federal Nutrition Program
820	820
821	821
822	822
823	823
824	824
825	825	SB2201 - 21 - LRB103 28036 HLH 54415 b
826	826
827	827
828	828	SB2201- 22 -LRB103 28036 HLH 54415 b SB2201 - 22 - LRB103 28036 HLH 54415 b
829	829	SB2201 - 22 - LRB103 28036 HLH 54415 b
830	830	1 for the Elderly in return for contributions established in
831	831	2 amount by the individual participant pursuant to a schedule of
832	832	3 suggested fees as provided for in the federal Act is not
833	833	4 engaged in the business of selling tangible personal property
834	834	5 at retail with respect to such transactions.
835	835	6 "Purchaser" means anyone who, through a sale at retail,
836	836	7 acquires the ownership of or title to tangible personal
837	837	8 property for a valuable consideration.
838	838	9 "Reseller of motor fuel" means any person engaged in the
839	839	10 business of selling or delivering or transferring title of
840	840	11 motor fuel to another person other than for use or
841	841	12 consumption. No person shall act as a reseller of motor fuel
842	842	13 within this State without first being registered as a reseller
843	843	14 pursuant to Section 2c or a retailer pursuant to Section 2a.
844	844	15 "Selling price" or the "amount of sale" means the
845	845	16 consideration for a sale valued in money whether received in
846	846	17 money or otherwise, including cash, credits, property, other
847	847	18 than as hereinafter provided, and services, but, prior to
848	848	19 January 1, 2020 and beginning again on January 1, 2022, not
849	849	20 including the value of or credit given for traded-in tangible
850	850	21 personal property where the item that is traded-in is of like
851	851	22 kind and character as that which is being sold; beginning
852	852	23 January 1, 2020 and until January 1, 2022, "selling price"
853	853	24 includes the portion of the value of or credit given for
854	854	25 traded-in motor vehicles of the First Division as defined in
855	855	26 Section 1-146 of the Illinois Vehicle Code of like kind and
856	856
857	857
858	858
859	859
860	860
861	861	SB2201 - 22 - LRB103 28036 HLH 54415 b
862	862
863	863
864	864	SB2201- 23 -LRB103 28036 HLH 54415 b SB2201 - 23 - LRB103 28036 HLH 54415 b
865	865	SB2201 - 23 - LRB103 28036 HLH 54415 b
866	866	1 character as that which is being sold that exceeds $10,000.
867	867	2 "Selling price" shall be determined without any deduction on
868	868	3 account of the cost of the property sold, the cost of materials
869	869	4 used, labor or service cost or any other expense whatsoever,
870	870	5 but does not include charges that are added to prices by
871	871	6 sellers on account of the seller's tax liability under this
872	872	7 Act, or on account of the seller's duty to collect, from the
873	873	8 purchaser, the tax that is imposed by the Use Tax Act, or,
874	874	9 except as otherwise provided with respect to any cigarette tax
875	875	10 imposed by a home rule unit, on account of the seller's tax
876	876	11 liability under any local occupation tax administered by the
877	877	12 Department, or, except as otherwise provided with respect to
878	878	13 any cigarette tax imposed by a home rule unit on account of the
879	879	14 seller's duty to collect, from the purchasers, the tax that is
880	880	15 imposed under any local use tax administered by the
881	881	16 Department. Effective December 1, 1985, "selling price" shall
882	882	17 include charges that are added to prices by sellers on account
883	883	18 of the seller's tax liability under the Cigarette Tax Act, on
884	884	19 account of the sellers' duty to collect, from the purchaser,
885	885	20 the tax imposed under the Cigarette Use Tax Act, and on account
886	886	21 of the seller's duty to collect, from the purchaser, any
887	887	22 cigarette tax imposed by a home rule unit.
888	888	23 Notwithstanding any law to the contrary, for any motor
889	889	24 vehicle, as defined in Section 1-146 of the Vehicle Code, that
890	890	25 is sold on or after January 1, 2015 for the purpose of leasing
891	891	26 the vehicle for a defined period that is longer than one year
892	892
893	893
894	894
895	895
896	896
897	897	SB2201 - 23 - LRB103 28036 HLH 54415 b
898	898
899	899
900	900	SB2201- 24 -LRB103 28036 HLH 54415 b SB2201 - 24 - LRB103 28036 HLH 54415 b
901	901	SB2201 - 24 - LRB103 28036 HLH 54415 b
902	902	1 and (1) is a motor vehicle of the second division that: (A) is
903	903	2 a self-contained motor vehicle designed or permanently
904	904	3 converted to provide living quarters for recreational,
905	905	4 camping, or travel use, with direct walk through access to the
906	906	5 living quarters from the driver's seat; (B) is of the van
907	907	6 configuration designed for the transportation of not less than
908	908	7 7 nor more than 16 passengers; or (C) has a gross vehicle
909	909	8 weight rating of 8,000 pounds or less or (2) is a motor vehicle
910	910	9 of the first division, and, on and after January 1, 2023, for
911	911	10 any item of tangible personal property, other than computer
912	912	11 software and property subject to the Rental Purchase Agreement
913	913	12 Occupation and Use Tax Act, that the purchaser certifies is
914	914	13 purchased for the purpose of leasing, referred to in this
915	915	14 Section as "leased property", "selling price" or "amount of
916	916	15 sale" means the consideration received by the lessor pursuant
917	917	16 to the motor vehicle lease contract, or oral or written
918	918	17 agreement for other leased property, including amounts due at
919	919	18 lease signing and all monthly or other regular payments
920	920	19 charged over the term of the lease. Also included in the
921	921	20 selling price is any amount received by the lessor from the
922	922	21 lessee for the leased vehicle or other leased property that is
923	923	22 not calculated at the time the lease is executed, including,
924	924	23 but not limited to, excess mileage charges and charges for
925	925	24 excess wear and tear. For sales that occur in Illinois, with
926	926	25 respect to any amount received by the lessor from the lessee
927	927	26 for the leased vehicle or other leased property that is not
928	928
929	929
930	930
931	931
932	932
933	933	SB2201 - 24 - LRB103 28036 HLH 54415 b
934	934
935	935
936	936	SB2201- 25 -LRB103 28036 HLH 54415 b SB2201 - 25 - LRB103 28036 HLH 54415 b
937	937	SB2201 - 25 - LRB103 28036 HLH 54415 b
938	938	1 calculated at the time the lease is executed, the lessor who
939	939	2 purchased the motor vehicle or other leased property does not
940	940	3 incur the tax imposed by the Use Tax Act on those amounts, and
941	941	4 the retailer who makes the retail sale of the motor vehicle to
942	942	5 the lessor is not required to collect the tax imposed by the
943	943	6 Use Tax Act or to pay the tax imposed by this Act on those
944	944	7 amounts. However, the lessor who purchased the motor vehicle
945	945	8 assumes the liability for reporting and paying the tax on
946	946	9 those amounts directly to the Department in the same form
947	947	10 (Illinois Retailers' Occupation Tax, and local retailers'
948	948	11 occupation taxes, if applicable) in which the retailer would
949	949	12 have reported and paid such tax if the retailer had accounted
950	950	13 for the tax to the Department. For amounts received by the
951	951	14 lessor from the lessee that are not calculated at the time the
952	952	15 lease is executed, the lessor must file the return and pay the
953	953	16 tax to the Department by the due date otherwise required by
954	954	17 this Act for returns other than transaction returns. If the
955	955	18 retailer is entitled under this Act to a discount for
956	956	19 collecting and remitting the tax imposed under this Act to the
957	957	20 Department with respect to the sale of the motor vehicle or
958	958	21 other leased property to the lessor, then the right to the
959	959	22 discount provided in this Act shall be transferred to the
960	960	23 lessor with respect to the tax paid by the lessor for any
961	961	24 amount received by the lessor from the lessee for the leased
962	962	25 vehicle or other leased property that is not calculated at the
963	963	26 time the lease is executed; provided that the discount is only
964	964
965	965
966	966
967	967
968	968
969	969	SB2201 - 25 - LRB103 28036 HLH 54415 b
970	970
971	971
972	972	SB2201- 26 -LRB103 28036 HLH 54415 b SB2201 - 26 - LRB103 28036 HLH 54415 b
973	973	SB2201 - 26 - LRB103 28036 HLH 54415 b
974	974	1 allowed if the return is timely filed and for amounts timely
975	975	2 paid. The "selling price" of a motor vehicle that is sold on or
976	976	3 after January 1, 2015 for the purpose of leasing for a defined
977	977	4 period of longer than one year and other tangible personal
978	978	5 property, other than computer software and property that is
979	979	6 subject to the Rental Purchase Agreement Occupation and Use
980	980	7 Tax Act, that is sold on or after January 1, 2023 for the
981	981	8 purpose of leasing shall not be reduced by the value of or
982	982	9 credit given for traded-in tangible personal property owned by
983	983	10 the lessor, nor shall it be reduced by the value of or credit
984	984	11 given for traded-in tangible personal property owned by the
985	985	12 lessee, regardless of whether the trade-in value thereof is
986	986	13 assigned by the lessee to the lessor. In the case of a motor
987	987	14 vehicle that is sold for the purpose of leasing for a defined
988	988	15 period of longer than one year, the sale occurs at the time of
989	989	16 the delivery of the vehicle, regardless of the due date of any
990	990	17 lease payments. In the case of other leased property, the sale
991	991	18 occurs upon delivery of the property to the lessor, and tax is
992	992	19 due upon each payment made by the lessee. A lessor who incurs a
993	993	20 Retailers' Occupation Tax liability on the sale of a motor
994	994	21 vehicle coming off lease or the sale of other leased property
995	995	22 may not take a credit against that liability for the Use Tax
996	996	23 the lessor paid upon the purchase of the motor vehicle (or for
997	997	24 any tax the lessor paid with respect to any amount received by
998	998	25 the lessor from the lessee for the leased vehicle that was not
999	999	26 calculated at the time the lease was executed) if the selling
1000	1000
1001	1001
1002	1002
1003	1003
1004	1004
1005	1005	SB2201 - 26 - LRB103 28036 HLH 54415 b
1006	1006
1007	1007
1008	1008	SB2201- 27 -LRB103 28036 HLH 54415 b SB2201 - 27 - LRB103 28036 HLH 54415 b
1009	1009	SB2201 - 27 - LRB103 28036 HLH 54415 b
1010	1010	1 price of the motor vehicle at the time of purchase was
1011	1011	2 calculated using the definition of "selling price" as defined
1012	1012	3 in this paragraph. Notwithstanding any other provision of this
1013	1013	4 Act to the contrary, lessors shall file all returns and make
1014	1014	5 all payments required under this paragraph to the Department
1015	1015	6 by electronic means in the manner and form as required by the
1016	1016	7 Department. This paragraph does not apply to leases of motor
1017	1017	8 vehicles for which, at the time the lease is entered into, the
1018	1018	9 term of the lease is not a defined period, including leases
1019	1019	10 with a defined initial period with the option to continue the
1020	1020	11 lease on a month-to-month or other basis beyond the initial
1021	1021	12 defined period.
1022	1022	13 The phrase "like kind and character" shall be liberally
1023	1023	14 construed (including but not limited to any form of motor
1024	1024	15 vehicle for any form of motor vehicle, or any kind of farm or
1025	1025	16 agricultural implement for any other kind of farm or
1026	1026	17 agricultural implement), while not including a kind of item
1027	1027	18 which, if sold at retail by that retailer, would be exempt from
1028	1028	19 retailers' occupation tax and use tax as an isolated or
1029	1029	20 occasional sale.
1030	1030	21 "Gross receipts" from the sales of tangible personal
1031	1031	22 property at retail means the total selling price or the amount
1032	1032	23 of such sales, as hereinbefore defined. In the case of charge
1033	1033	24 and time sales, the amount thereof shall be included only as
1034	1034	25 and when payments are received by the seller. Receipts or
1035	1035	26 other consideration derived by a seller from the sale,
1036	1036
1037	1037
1038	1038
1039	1039
1040	1040
1041	1041	SB2201 - 27 - LRB103 28036 HLH 54415 b
1042	1042
1043	1043
1044	1044	SB2201- 28 -LRB103 28036 HLH 54415 b SB2201 - 28 - LRB103 28036 HLH 54415 b
1045	1045	SB2201 - 28 - LRB103 28036 HLH 54415 b
1046	1046	1 transfer or assignment of accounts receivable to a wholly
1047	1047	2 owned subsidiary will not be deemed payments prior to the time
1048	1048	3 the purchaser makes payment on such accounts.
1049	1049	4 "Department" means the Department of Revenue.
1050	1050	5 "Person" means any natural individual, firm, partnership,
1051	1051	6 association, joint stock company, joint adventure, public or
1052	1052	7 private corporation, limited liability company, or a receiver,
1053	1053	8 executor, trustee, guardian or other representative appointed
1054	1054	9 by order of any court.
1055	1055	10 The isolated or occasional sale of tangible personal
1056	1056	11 property at retail by a person who does not hold himself out as
1057	1057	12 being engaged (or who does not habitually engage) in selling
1058	1058	13 such tangible personal property at retail, or a sale through a
1059	1059	14 bulk vending machine, does not constitute engaging in a
1060	1060	15 business of selling such tangible personal property at retail
1061	1061	16 within the meaning of this Act; provided that any person who is
1062	1062	17 engaged in a business which is not subject to the tax imposed
1063	1063	18 by this Act because of involving the sale of or a contract to
1064	1064	19 sell real estate or a construction contract to improve real
1065	1065	20 estate or a construction contract to engineer, install, and
1066	1066	21 maintain an integrated system of products, but who, in the
1067	1067	22 course of conducting such business, transfers tangible
1068	1068	23 personal property to users or consumers in the finished form
1069	1069	24 in which it was purchased, and which does not become real
1070	1070	25 estate or was not engineered and installed, under any
1071	1071	26 provision of a construction contract or real estate sale or
1072	1072
1073	1073
1074	1074
1075	1075
1076	1076
1077	1077	SB2201 - 28 - LRB103 28036 HLH 54415 b
1078	1078
1079	1079
1080	1080	SB2201- 29 -LRB103 28036 HLH 54415 b SB2201 - 29 - LRB103 28036 HLH 54415 b
1081	1081	SB2201 - 29 - LRB103 28036 HLH 54415 b
1082	1082	1 real estate sales agreement entered into with some other
1083	1083	2 person arising out of or because of such nontaxable business,
1084	1084	3 is engaged in the business of selling tangible personal
1085	1085	4 property at retail to the extent of the value of the tangible
1086	1086	5 personal property so transferred. If, in such a transaction, a
1087	1087	6 separate charge is made for the tangible personal property so
1088	1088	7 transferred, the value of such property, for the purpose of
1089	1089	8 this Act, shall be the amount so separately charged, but not
1090	1090	9 less than the cost of such property to the transferor; if no
1091	1091	10 separate charge is made, the value of such property, for the
1092	1092	11 purposes of this Act, is the cost to the transferor of such
1093	1093	12 tangible personal property. Construction contracts for the
1094	1094	13 improvement of real estate consisting of engineering,
1095	1095	14 installation, and maintenance of voice, data, video, security,
1096	1096	15 and all telecommunication systems do not constitute engaging
1097	1097	16 in a business of selling tangible personal property at retail
1098	1098	17 within the meaning of this Act if they are sold at one
1099	1099	18 specified contract price.
1100	1100	19 A person who holds himself or herself out as being engaged
1101	1101	20 (or who habitually engages) in selling tangible personal
1102	1102	21 property at retail is a person engaged in the business of
1103	1103	22 selling tangible personal property at retail hereunder with
1104	1104	23 respect to such sales (and not primarily in a service
1105	1105	24 occupation) notwithstanding the fact that such person designs
1106	1106	25 and produces such tangible personal property on special order
1107	1107	26 for the purchaser and in such a way as to render the property
1108	1108
1109	1109
1110	1110
1111	1111
1112	1112
1113	1113	SB2201 - 29 - LRB103 28036 HLH 54415 b
1114	1114
1115	1115
1116	1116	SB2201- 30 -LRB103 28036 HLH 54415 b SB2201 - 30 - LRB103 28036 HLH 54415 b
1117	1117	SB2201 - 30 - LRB103 28036 HLH 54415 b
1118	1118	1 of value only to such purchaser, if such tangible personal
1119	1119	2 property so produced on special order serves substantially the
1120	1120	3 same function as stock or standard items of tangible personal
1121	1121	4 property that are sold at retail.
1122	1122	5 Persons who engage in the business of transferring
1123	1123	6 tangible personal property upon the redemption of trading
1124	1124	7 stamps are engaged in the business of selling such property at
1125	1125	8 retail and shall be liable for and shall pay the tax imposed by
1126	1126	9 this Act on the basis of the retail value of the property
1127	1127	10 transferred upon redemption of such stamps.
1128	1128	11 "Bulk vending machine" means a vending machine, containing
1129	1129	12 unsorted confections, nuts, toys, or other items designed
1130	1130	13 primarily to be used or played with by children which, when a
1131	1131	14 coin or coins of a denomination not larger than $0.50 are
1132	1132	15 inserted, are dispensed in equal portions, at random and
1133	1133	16 without selection by the customer.
1134	1134	17 "Remote retailer" means a retailer that does not maintain
1135	1135	18 within this State, directly or by a subsidiary, an office,
1136	1136	19 distribution house, sales house, warehouse or other place of
1137	1137	20 business, or any agent or other representative operating
1138	1138	21 within this State under the authority of the retailer or its
1139	1139	22 subsidiary, irrespective of whether such place of business or
1140	1140	23 agent is located here permanently or temporarily or whether
1141	1141	24 such retailer or subsidiary is licensed to do business in this
1142	1142	25 State.
1143	1143	26 "Marketplace" means a physical or electronic place, forum,
1144	1144
1145	1145
1146	1146
1147	1147
1148	1148
1149	1149	SB2201 - 30 - LRB103 28036 HLH 54415 b
1150	1150
1151	1151
1152	1152	SB2201- 31 -LRB103 28036 HLH 54415 b SB2201 - 31 - LRB103 28036 HLH 54415 b
1153	1153	SB2201 - 31 - LRB103 28036 HLH 54415 b
1154	1154	1 platform, application, or other method by which a marketplace
1155	1155	2 seller sells or offers to sell items.
1156	1156	3 "Marketplace facilitator" means a person who, pursuant to
1157	1157	4 an agreement with an unrelated third-party marketplace seller,
1158	1158	5 directly or indirectly through one or more affiliates
1159	1159	6 facilitates a retail sale by an unrelated third party
1160	1160	7 marketplace seller by:
1161	1161	8 (1) listing or advertising for sale by the marketplace
1162	1162	9 seller in a marketplace, tangible personal property that
1163	1163	10 is subject to tax under this Act; and
1164	1164	11 (2) either directly or indirectly, through agreements
1165	1165	12 or arrangements with third parties, collecting payment
1166	1166	13 from the customer and transmitting that payment to the
1167	1167	14 marketplace seller regardless of whether the marketplace
1168	1168	15 facilitator receives compensation or other consideration
1169	1169	16 in exchange for its services.
1170	1170	17 A person who provides advertising services, including
1171	1171	18 listing products for sale, is not considered a marketplace
1172	1172	19 facilitator, so long as the advertising service platform or
1173	1173	20 forum does not engage, directly or indirectly through one or
1174	1174	21 more affiliated persons, in the activities described in
1175	1175	22 paragraph (2) of this definition of "marketplace facilitator".
1176	1176	23 "Marketplace facilitator" does not include any person
1177	1177	24 licensed under the Auction License Act. This exemption does
1178	1178	25 not apply to any person who is an Internet auction listing
1179	1179	26 service, as defined by the Auction License Act.
1180	1180
1181	1181
1182	1182
1183	1183
1184	1184
1185	1185	SB2201 - 31 - LRB103 28036 HLH 54415 b
1186	1186
1187	1187
1188	1188	SB2201- 32 -LRB103 28036 HLH 54415 b SB2201 - 32 - LRB103 28036 HLH 54415 b
1189	1189	SB2201 - 32 - LRB103 28036 HLH 54415 b
1190	1190	1 "Marketplace seller" means a person that makes sales
1191	1191	2 through a marketplace operated by an unrelated third party
1192	1192	3 marketplace facilitator.
1193	1193	4 (Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20;
1194	1194	5 102-353, eff. 1-1-22; 102-634, eff. 8-27-21; 102-813, eff.
1195	1195	6 5-13-22.)
1196	1196	7 (35 ILCS 120/2) (from Ch. 120, par. 441)
1197	1197	8 Sec. 2. Tax imposed.
1198	1198	9 (a) A tax is imposed upon persons engaged in the business
1199	1199	10 of one or both of the following: (i) selling at retail tangible
1200	1200	11 personal property, including computer software, and including
1201	1201	12 photographs, negatives, and positives that are the product of
1202	1202	13 photoprocessing, but not including products of photoprocessing
1203	1203	14 produced for use in motion pictures for public commercial
1204	1204	15 exhibition and (ii) leasing tangible personal property, other
1205	1205	16 than computer software and property subject to the Rental
1206	1206	17 Purchase Agreement Occupation and Use Tax Act and any motor
1207	1207	18 vehicle as defined in Section 1-146 of the Illinois Vehicle
1208	1208	19 Code. Beginning January 1, 2001, prepaid telephone calling
1209	1209	20 arrangements shall be considered tangible personal property
1210	1210	21 subject to the tax imposed under this Act regardless of the
1211	1211	22 form in which those arrangements may be embodied, transmitted,
1212	1212	23 or fixed by any method now known or hereafter developed. Sales
1213	1213	24 of (1) electricity delivered to customers by wire; (2) natural
1214	1214	25 or artificial gas that is delivered to customers through
1215	1215
1216	1216
1217	1217
1218	1218
1219	1219
1220	1220	SB2201 - 32 - LRB103 28036 HLH 54415 b
1221	1221
1222	1222
1223	1223	SB2201- 33 -LRB103 28036 HLH 54415 b SB2201 - 33 - LRB103 28036 HLH 54415 b
1224	1224	SB2201 - 33 - LRB103 28036 HLH 54415 b
1225	1225	1 pipes, pipelines, or mains; and (3) water that is delivered to
1226	1226	2 customers through pipes, pipelines, or mains are not subject
1227	1227	3 to tax under this Act. The provisions of this amendatory Act of
1228	1228	4 the 98th General Assembly are declaratory of existing law as
1229	1229	5 to the meaning and scope of this Act.
1230	1230	6 (b) Beginning on January 1, 2021, a remote retailer is
1231	1231	7 engaged in the occupation of selling at retail in Illinois for
1232	1232	8 purposes of this Act, if:
1233	1233	9 (1) the cumulative gross receipts from sales of
1234	1234	10 tangible personal property to purchasers in Illinois are
1235	1235	11 $100,000 or more; or
1236	1236	12 (2) the retailer enters into 200 or more separate
1237	1237	13 transactions for the sale of tangible personal property to
1238	1238	14 purchasers in Illinois.
1239	1239	15 Remote retailers that meet or exceed the threshold in
1240	1240	16 either paragraph (1) or (2) above shall be liable for all
1241	1241	17 applicable State retailers' and locally imposed retailers'
1242	1242	18 occupation taxes administered by the Department on all retail
1243	1243	19 sales to Illinois purchasers.
1244	1244	20 The remote retailer shall determine on a quarterly basis,
1245	1245	21 ending on the last day of March, June, September, and
1246	1246	22 December, whether he or she meets the criteria of either
1247	1247	23 paragraph (1) or (2) of this subsection for the preceding
1248	1248	24 12-month period. If the retailer meets the criteria of either
1249	1249	25 paragraph (1) or (2) for a 12-month period, he or she is
1250	1250	26 considered a retailer maintaining a place of business in this
1251	1251
1252	1252
1253	1253
1254	1254
1255	1255
1256	1256	SB2201 - 33 - LRB103 28036 HLH 54415 b
1257	1257
1258	1258
1259	1259	SB2201- 34 -LRB103 28036 HLH 54415 b SB2201 - 34 - LRB103 28036 HLH 54415 b
1260	1260	SB2201 - 34 - LRB103 28036 HLH 54415 b
1261	1261	1 State and is required to collect and remit the tax imposed
1262	1262	2 under this Act and all retailers' occupation tax imposed by
1263	1263	3 local taxing jurisdictions in Illinois, provided such local
1264	1264	4 taxes are administered by the Department, and to file all
1265	1265	5 applicable returns for one year. At the end of that one-year
1266	1266	6 period, the retailer shall determine whether the retailer met
1267	1267	7 the criteria of either paragraph (1) or (2) for the preceding
1268	1268	8 12-month period. If the retailer met the criteria in either
1269	1269	9 paragraph (1) or (2) for the preceding 12-month period, he or
1270	1270	10 she is considered a retailer maintaining a place of business
1271	1271	11 in this State and is required to collect and remit all
1272	1272	12 applicable State and local retailers' occupation taxes and
1273	1273	13 file returns for the subsequent year. If, at the end of a
1274	1274	14 one-year period, a retailer that was required to collect and
1275	1275	15 remit the tax imposed under this Act determines that he or she
1276	1276	16 did not meet the criteria in either paragraph (1) or (2) during
1277	1277	17 the preceding 12-month period, then the retailer shall
1278	1278	18 subsequently determine on a quarterly basis, ending on the
1279	1279	19 last day of March, June, September, and December, whether he
1280	1280	20 or she meets the criteria of either paragraph (1) or (2) for
1281	1281	21 the preceding 12-month period.
1282	1282	22 (b-5) For the purposes of this Section, neither the gross
1283	1283	23 receipts from nor the number of separate transactions for
1284	1284	24 sales of tangible personal property to purchasers in Illinois
1285	1285	25 that a remote retailer makes through a marketplace facilitator
1286	1286	26 shall be included for the purposes of determining whether he
1287	1287
1288	1288
1289	1289
1290	1290
1291	1291
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1293	1293
1294	1294
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1297	1297	1 or she has met the thresholds of subsection (b) of this Section
1298	1298	2 so long as the remote retailer has received certification from
1299	1299	3 the marketplace facilitator that the marketplace facilitator
1300	1300	4 is legally responsible for payment of tax on such sales.
1301	1301	5 (b-10) A remote retailer required to collect taxes imposed
1302	1302	6 under the Use Tax Act on retail sales made to Illinois
1303	1303	7 purchasers shall be liable to the Department for such taxes,
1304	1304	8 except when the remote retailer is relieved of the duty to
1305	1305	9 remit such taxes by virtue of having paid to the Department
1306	1306	10 taxes imposed by this Act in accordance with this Section upon
1307	1307	11 his or her gross receipts from such sales.
1308	1308	12 (c) Marketplace facilitators engaged in the business of
1309	1309	13 selling at retail tangible personal property in Illinois.
1310	1310	14 Beginning January 1, 2021, a marketplace facilitator is
1311	1311	15 engaged in the occupation of selling at retail tangible
1312	1312	16 personal property in Illinois for purposes of this Act if,
1313	1313	17 during the previous 12-month period:
1314	1314	18 (1) the cumulative gross receipts from sales of
1315	1315	19 tangible personal property on its own behalf or on behalf
1316	1316	20 of marketplace sellers to purchasers in Illinois equals
1317	1317	21 $100,000 or more; or
1318	1318	22 (2) the marketplace facilitator enters into 200 or
1319	1319	23 more separate transactions on its own behalf or on behalf
1320	1320	24 of marketplace sellers for the sale of tangible personal
1321	1321	25 property to purchasers in Illinois, regardless of whether
1322	1322	26 the marketplace facilitator or marketplace sellers for
1323	1323
1324	1324
1325	1325
1326	1326
1327	1327
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1329	1329
1330	1330
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1333	1333	1 whom such sales are facilitated are registered as
1334	1334	2 retailers in this State.
1335	1335	3 A marketplace facilitator who meets either paragraph (1)
1336	1336	4 or (2) of this subsection is required to remit the applicable
1337	1337	5 State retailers' occupation taxes under this Act and local
1338	1338	6 retailers' occupation taxes administered by the Department on
1339	1339	7 all taxable sales of tangible personal property made by the
1340	1340	8 marketplace facilitator or facilitated for marketplace sellers
1341	1341	9 to customers in this State. A marketplace facilitator selling
1342	1342	10 or facilitating the sale of tangible personal property to
1343	1343	11 customers in this State is subject to all applicable
1344	1344	12 procedures and requirements of this Act.
1345	1345	13 The marketplace facilitator shall determine on a quarterly
1346	1346	14 basis, ending on the last day of March, June, September, and
1347	1347	15 December, whether he or she meets the criteria of either
1348	1348	16 paragraph (1) or (2) of this subsection for the preceding
1349	1349	17 12-month period. If the marketplace facilitator meets the
1350	1350	18 criteria of either paragraph (1) or (2) for a 12-month period,
1351	1351	19 he or she is considered a retailer maintaining a place of
1352	1352	20 business in this State and is required to remit the tax imposed
1353	1353	21 under this Act and all retailers' occupation tax imposed by
1354	1354	22 local taxing jurisdictions in Illinois, provided such local
1355	1355	23 taxes are administered by the Department, and to file all
1356	1356	24 applicable returns for one year. At the end of that one-year
1357	1357	25 period, the marketplace facilitator shall determine whether it
1358	1358	26 met the criteria of either paragraph (1) or (2) for the
1359	1359
1360	1360
1361	1361
1362	1362
1363	1363
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1365	1365
1366	1366
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1369	1369	1 preceding 12-month period. If the marketplace facilitator met
1370	1370	2 the criteria in either paragraph (1) or (2) for the preceding
1371	1371	3 12-month period, it is considered a retailer maintaining a
1372	1372	4 place of business in this State and is required to collect and
1373	1373	5 remit all applicable State and local retailers' occupation
1374	1374	6 taxes and file returns for the subsequent year. If at the end
1375	1375	7 of a one-year period a marketplace facilitator that was
1376	1376	8 required to collect and remit the tax imposed under this Act
1377	1377	9 determines that he or she did not meet the criteria in either
1378	1378	10 paragraph (1) or (2) during the preceding 12-month period, the
1379	1379	11 marketplace facilitator shall subsequently determine on a
1380	1380	12 quarterly basis, ending on the last day of March, June,
1381	1381	13 September, and December, whether he or she meets the criteria
1382	1382	14 of either paragraph (1) or (2) for the preceding 12-month
1383	1383	15 period.
1384	1384	16 A marketplace facilitator shall be entitled to any
1385	1385	17 credits, deductions, or adjustments to the sales price
1386	1386	18 otherwise provided to the marketplace seller, in addition to
1387	1387	19 any such adjustments provided directly to the marketplace
1388	1388	20 facilitator. This Section pertains to, but is not limited to,
1389	1389	21 adjustments such as discounts, coupons, and rebates. In
1390	1390	22 addition, a marketplace facilitator shall be entitled to the
1391	1391	23 retailers' discount provided in Section 3 of the Retailers'
1392	1392	24 Occupation Tax Act on all marketplace sales, and the
1393	1393	25 marketplace seller shall not include sales made through a
1394	1394	26 marketplace facilitator when computing any retailers' discount
1395	1395
1396	1396
1397	1397
1398	1398
1399	1399
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1401	1401
1402	1402
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1405	1405	1 on remaining sales. Marketplace facilitators shall report and
1406	1406	2 remit the applicable State and local retailers' occupation
1407	1407	3 taxes on sales facilitated for marketplace sellers separately
1408	1408	4 from any sales or use tax collected on taxable retail sales
1409	1409	5 made directly by the marketplace facilitator or its
1410	1410	6 affiliates.
1411	1411	7 The marketplace facilitator is liable for the remittance
1412	1412	8 of all applicable State retailers' occupation taxes under this
1413	1413	9 Act and local retailers' occupation taxes administered by the
1414	1414	10 Department on sales through the marketplace and is subject to
1415	1415	11 audit on all such sales. The Department shall not audit
1416	1416	12 marketplace sellers for their marketplace sales where a
1417	1417	13 marketplace facilitator remitted the applicable State and
1418	1418	14 local retailers' occupation taxes unless the marketplace
1419	1419	15 facilitator seeks relief as a result of incorrect information
1420	1420	16 provided to the marketplace facilitator by a marketplace
1421	1421	17 seller as set forth in this Section. The marketplace
1422	1422	18 facilitator shall not be held liable for tax on any sales made
1423	1423	19 by a marketplace seller that take place outside of the
1424	1424	20 marketplace and which are not a part of any agreement between a
1425	1425	21 marketplace facilitator and a marketplace seller. In addition,
1426	1426	22 marketplace facilitators shall not be held liable to State and
1427	1427	23 local governments of Illinois for having charged and remitted
1428	1428	24 an incorrect amount of State and local retailers' occupation
1429	1429	25 tax if, at the time of the sale, the tax is computed based on
1430	1430	26 erroneous data provided by the State in database files on tax
1431	1431
1432	1432
1433	1433
1434	1434
1435	1435
1436	1436	SB2201 - 38 - LRB103 28036 HLH 54415 b
1437	1437
1438	1438
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1440	1440	SB2201 - 39 - LRB103 28036 HLH 54415 b
1441	1441	1 rates, boundaries, or taxing jurisdictions or incorrect
1442	1442	2 information provided to the marketplace facilitator by the
1443	1443	3 marketplace seller.
1444	1444	4 (d) A marketplace facilitator shall:
1445	1445	5 (1) certify to each marketplace seller that the
1446	1446	6 marketplace facilitator assumes the rights and duties of a
1447	1447	7 retailer under this Act with respect to sales made by the
1448	1448	8 marketplace seller through the marketplace; and
1449	1449	9 (2) remit taxes imposed by this Act as required by
1450	1450	10 this Act for sales made through the marketplace.
1451	1451	11 (e) A marketplace seller shall retain books and records
1452	1452	12 for all sales made through a marketplace in accordance with
1453	1453	13 the requirements of this Act.
1454	1454	14 (f) A marketplace facilitator is subject to audit on all
1455	1455	15 marketplace sales for which it is considered to be the
1456	1456	16 retailer, but shall not be liable for tax or subject to audit
1457	1457	17 on sales made by marketplace sellers outside of the
1458	1458	18 marketplace.
1459	1459	19 (g) A marketplace facilitator required to collect taxes
1460	1460	20 imposed under the Use Tax Act on marketplace sales made to
1461	1461	21 Illinois purchasers shall be liable to the Department for such
1462	1462	22 taxes, except when the marketplace facilitator is relieved of
1463	1463	23 the duty to remit such taxes by virtue of having paid to the
1464	1464	24 Department taxes imposed by this Act in accordance with this
1465	1465	25 Section upon his or her gross receipts from such sales.
1466	1466	26 (h) Nothing in this Section shall allow the Department to
1467	1467
1468	1468
1469	1469
1470	1470
1471	1471
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1473	1473
1474	1474
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1476	1476	SB2201 - 40 - LRB103 28036 HLH 54415 b
1477	1477	1 collect retailers' occupation taxes from both the marketplace
1478	1478	2 facilitator and marketplace seller on the same transaction.
1479	1479	3 (i) If, for any reason, the Department is prohibited from
1480	1480	4 enforcing the marketplace facilitator's duty under this Act to
1481	1481	5 remit taxes pursuant to this Section, the duty to remit such
1482	1482	6 taxes remains with the marketplace seller.
1483	1483	7 (j) Nothing in this Section affects the obligation of any
1484	1484	8 consumer to remit use tax for any taxable transaction for
1485	1485	9 which a certified service provider acting on behalf of a
1486	1486	10 remote retailer or a marketplace facilitator does not collect
1487	1487	11 and remit the appropriate tax.
1488	1488	12 (k) Nothing in this Section shall allow the Department to
1489	1489	13 collect the retailers' occupation tax from both the
1490	1490	14 marketplace facilitator and the marketplace seller.
1491	1491	15 (Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
1492	1492	16 (35 ILCS 120/2c) (from Ch. 120, par. 441c)
1493	1493	17 Sec. 2c. If the purchaser is not registered with the
1494	1494	18 Department as a taxpayer, but claims to be a reseller of the
1495	1495	19 tangible personal property in such a way that such resales are
1496	1496	20 not taxable under this Act or under some other tax law which
1497	1497	21 the Department may administer, such purchaser (except in the
1498	1498	22 case of an out-of-State purchaser who will always resell and
1499	1499	23 deliver the property to his customers outside Illinois) shall
1500	1500	24 apply to the Department for a resale number. Such applicant
1501	1501	25 shall state facts which will show the Department why such
1502	1502
1503	1503
1504	1504
1505	1505
1506	1506
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1508	1508
1509	1509
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1511	1511	SB2201 - 41 - LRB103 28036 HLH 54415 b
1512	1512	1 applicant is not liable for tax under this Act or under some
1513	1513	2 other tax law which the Department may administer on any of his
1514	1514	3 resales and shall furnish such additional information as the
1515	1515	4 Department may reasonably require.
1516	1516	5 Upon approval of the application, the Department shall
1517	1517	6 assign a resale number to the applicant and shall certify such
1518	1518	7 number to him. The Department may cancel any such number which
1519	1519	8 is obtained through misrepresentation, or which is used to
1520	1520	9 make a purchase tax-free when the purchase in fact is not a
1521	1521	10 purchase for resale, or which no longer applies because of the
1522	1522	11 purchaser's having discontinued the making of tax exempt
1523	1523	12 resales of the property.
1524	1524	13 The Department may restrict the use of the number to one
1525	1525	14 year at a time or to some other definite period if the
1526	1526	15 Department finds it impracticable or otherwise inadvisable to
1527	1527	16 issue such numbers for indefinite periods.
1528	1528	17 Except as provided hereinabove in this Section, a sale
1529	1529	18 shall be made tax-free on the ground of being a sale for resale
1530	1530	19 or lease if the purchaser has an active registration number or
1531	1531	20 resale number from the Department and furnishes that number to
1532	1532	21 the seller in connection with certifying to the seller that
1533	1533	22 any sale to such purchaser is nontaxable because of being a
1534	1534	23 sale for resale or lease.
1535	1535	24 Failure to present an active registration number or resale
1536	1536	25 number and a certification to the seller that a sale is for
1537	1537	26 resale or lease creates a presumption that a sale is not for
1538	1538
1539	1539
1540	1540
1541	1541
1542	1542
1543	1543	SB2201 - 41 - LRB103 28036 HLH 54415 b
1544	1544
1545	1545
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1547	1547	SB2201 - 42 - LRB103 28036 HLH 54415 b
1548	1548	1 resale or lease. This presumption may be rebutted by other
1549	1549	2 evidence that all of the seller's sales are sale for resale or
1550	1550	3 lease, or that a particular sale is a sale for resale or lease.
1551	1551	4 (Source: P.A. 83-1463.)
1552	1552	5 (35 ILCS 120/6e new)
1553	1553	6 Sec. 6e. One-time transitional use tax credit. Within 3
1554	1554	7 months after the effective date of this amendatory Act of the
1555	1555	8 103rd General Assembly, lessors of non-titled leased property,
1556	1556	9 other than computer software and property subject to the
1557	1557	10 Rental Purchase Agreement Occupation and Use Tax Act, shall
1558	1558	11 file an application upon a form prescribed and furnished by
1559	1559	12 the Department, to receive a one-time credit for any use tax
1560	1560	13 paid prior to the effective date of effective date of this
1561	1561	14 amendatory Act of the 103rd General Assembly on that property.
1562	1562	15 The Department shall issue a credit in that amount. Upon
1563	1563	16 issuance of the credit, the lessor may apply the credit
1564	1564	17 against the tax imposed under this Act or the Use Tax Act.
1565	1565	18 Section 15. The Counties Code is amended by changing
1566	1566	19 Sections 5-1006, 5-1006.5, and 5-1006.7 as follows:
1567	1567	20 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
1568	1568	21 Sec. 5-1006. Home Rule County Retailers' Occupation Tax
1569	1569	22 Law. Any county that is a home rule unit may impose a tax upon
1570	1570	23 all persons engaged in the business of selling tangible
1571	1571
1572	1572
1573	1573
1574	1574
1575	1575
1576	1576	SB2201 - 42 - LRB103 28036 HLH 54415 b
1577	1577
1578	1578
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1580	1580	SB2201 - 43 - LRB103 28036 HLH 54415 b
1581	1581	1 personal property, leasing tangible personal property, or both
1582	1582	2 selling and leasing tangible personal property, other than an
1583	1583	3 item of tangible personal property titled or registered with
1584	1584	4 an agency of this State's government, at retail in the county
1585	1585	5 on the gross receipts from such sales or leases made in the
1586	1586	6 course of their business. The tax shall not be imposed on the
1587	1587	7 sale or lease of: (1) tangible personal property titled or
1588	1588	8 registered with an agency of this State's government; (2)
1589	1589	9 tangible personal property subject to a personal property
1590	1590	10 lease transaction tax paid to the home rule municipality; (3)
1591	1591	11 computer software; or (4) tangible personal property subject
1592	1592	12 to the Rental Purchase Agreement Occupation and Use Tax Act.
1593	1593	13 If imposed, this tax shall only be imposed in 1/4% increments.
1594	1594	14 On and after September 1, 1991, this additional tax may not be
1595	1595	15 imposed on tangible personal property taxed at the 1% rate
1596	1596	16 under the Retailers' Occupation Tax Act (or at the 0% rate
1597	1597	17 imposed under this amendatory Act of the 102nd General
1598	1598	18 Assembly). Beginning December 1, 2019, this tax is not imposed
1599	1599	19 on sales of aviation fuel unless the tax revenue is expended
1600	1600	20 for airport-related purposes. If the county does not have an
1601	1601	21 airport-related purpose to which it dedicates aviation fuel
1602	1602	22 tax revenue, then aviation fuel is excluded from the tax. The
1603	1603	23 county must comply with the certification requirements for
1604	1604	24 airport-related purposes under Section 2-22 of the Retailers'
1605	1605	25 Occupation Tax Act. For purposes of this Section,
1606	1606	26 "airport-related purposes" has the meaning ascribed in Section
1607	1607
1608	1608
1609	1609
1610	1610
1611	1611
1612	1612	SB2201 - 43 - LRB103 28036 HLH 54415 b
1613	1613
1614	1614
1615	1615	SB2201- 44 -LRB103 28036 HLH 54415 b SB2201 - 44 - LRB103 28036 HLH 54415 b
1616	1616	SB2201 - 44 - LRB103 28036 HLH 54415 b
1617	1617	1 6z-20.2 of the State Finance Act. This exclusion for aviation
1618	1618	2 fuel only applies for so long as the revenue use requirements
1619	1619	3 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
1620	1620	4 county. The changes made to this Section by this amendatory
1621	1621	5 Act of the 101st General Assembly are a denial and limitation
1622	1622	6 of home rule powers and functions under subsection (g) of
1623	1623	7 Section 6 of Article VII of the Illinois Constitution. The tax
1624	1624	8 imposed by a home rule county pursuant to this Section and all
1625	1625	9 civil penalties that may be assessed as an incident thereof
1626	1626	10 shall be collected and enforced by the State Department of
1627	1627	11 Revenue. The certificate of registration that is issued by the
1628	1628	12 Department to a retailer under the Retailers' Occupation Tax
1629	1629	13 Act shall permit the retailer to engage in a business that is
1630	1630	14 taxable under any ordinance or resolution enacted pursuant to
1631	1631	15 this Section without registering separately with the
1632	1632	16 Department under such ordinance or resolution or under this
1633	1633	17 Section. The Department shall have full power to administer
1634	1634	18 and enforce this Section; to collect all taxes and penalties
1635	1635	19 due hereunder; to dispose of taxes and penalties so collected
1636	1636	20 in the manner hereinafter provided; and to determine all
1637	1637	21 rights to credit memoranda arising on account of the erroneous
1638	1638	22 payment of tax or penalty hereunder. In the administration of,
1639	1639	23 and compliance with, this Section, the Department and persons
1640	1640	24 who are subject to this Section shall have the same rights,
1641	1641	25 remedies, privileges, immunities, powers and duties, and be
1642	1642	26 subject to the same conditions, restrictions, limitations,
1643	1643
1644	1644
1645	1645
1646	1646
1647	1647
1648	1648	SB2201 - 44 - LRB103 28036 HLH 54415 b
1649	1649
1650	1650
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1652	1652	SB2201 - 45 - LRB103 28036 HLH 54415 b
1653	1653	1 penalties and definitions of terms, and employ the same modes
1654	1654	2 of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
1655	1655	3 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
1656	1656	4 provisions therein other than the State rate of tax), 3
1657	1657	5 (except as to the disposition of taxes and penalties
1658	1658	6 collected, and except that the retailer's discount is not
1659	1659	7 allowed for taxes paid on aviation fuel that are subject to the
1660	1660	8 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1661	1661	9 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
1662	1662	10 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
1663	1663	11 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
1664	1664	12 Interest Act, as fully as if those provisions were set forth
1665	1665	13 herein.
1666	1666	14 No tax may be imposed by a home rule county pursuant to
1667	1667	15 this Section unless the county also imposes a tax at the same
1668	1668	16 rate pursuant to Section 5-1007.
1669	1669	17 Persons subject to any tax imposed pursuant to the
1670	1670	18 authority granted in this Section may reimburse themselves for
1671	1671	19 their seller's tax liability hereunder by separately stating
1672	1672	20 such tax as an additional charge, which charge may be stated in
1673	1673	21 combination, in a single amount, with State tax which sellers
1674	1674	22 are required to collect under the Use Tax Act, pursuant to such
1675	1675	23 bracket schedules as the Department may prescribe.
1676	1676	24 Whenever the Department determines that a refund should be
1677	1677	25 made under this Section to a claimant instead of issuing a
1678	1678	26 credit memorandum, the Department shall notify the State
1679	1679
1680	1680
1681	1681
1682	1682
1683	1683
1684	1684	SB2201 - 45 - LRB103 28036 HLH 54415 b
1685	1685
1686	1686
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1688	1688	SB2201 - 46 - LRB103 28036 HLH 54415 b
1689	1689	1 Comptroller, who shall cause the order to be drawn for the
1690	1690	2 amount specified and to the person named in the notification
1691	1691	3 from the Department. The refund shall be paid by the State
1692	1692	4 Treasurer out of the home rule county retailers' occupation
1693	1693	5 tax fund or the Local Government Aviation Trust Fund, as
1694	1694	6 appropriate.
1695	1695	7 Except as otherwise provided in this paragraph, the
1696	1696	8 Department shall forthwith pay over to the State Treasurer, ex
1697	1697	9 officio, as trustee, all taxes and penalties collected
1698	1698	10 hereunder for deposit into the Home Rule County Retailers'
1699	1699	11 Occupation Tax Fund. Taxes and penalties collected on aviation
1700	1700	12 fuel sold on or after December 1, 2019, shall be immediately
1701	1701	13 paid over by the Department to the State Treasurer, ex
1702	1702	14 officio, as trustee, for deposit into the Local Government
1703	1703	15 Aviation Trust Fund. The Department shall only pay moneys into
1704	1704	16 the Local Government Aviation Trust Fund under this Section
1705	1705	17 for so long as the revenue use requirements of 49 U.S.C.
1706	1706	18 47107(b) and 49 U.S.C. 47133 are binding on the county.
1707	1707	19 As soon as possible after the first day of each month,
1708	1708	20 beginning January 1, 2011, upon certification of the
1709	1709	21 Department of Revenue, the Comptroller shall order
1710	1710	22 transferred, and the Treasurer shall transfer, to the STAR
1711	1711	23 Bonds Revenue Fund the local sales tax increment, as defined
1712	1712	24 in the Innovation Development and Economy Act, collected under
1713	1713	25 this Section during the second preceding calendar month for
1714	1714	26 sales within a STAR bond district.
1715	1715
1716	1716
1717	1717
1718	1718
1719	1719
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1721	1721
1722	1722
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1724	1724	SB2201 - 47 - LRB103 28036 HLH 54415 b
1725	1725	1 After the monthly transfer to the STAR Bonds Revenue Fund,
1726	1726	2 on or before the 25th day of each calendar month, the
1727	1727	3 Department shall prepare and certify to the Comptroller the
1728	1728	4 disbursement of stated sums of money to named counties, the
1729	1729	5 counties to be those from which retailers have paid taxes or
1730	1730	6 penalties hereunder to the Department during the second
1731	1731	7 preceding calendar month. The amount to be paid to each county
1732	1732	8 shall be the amount (not including credit memoranda and not
1733	1733	9 including taxes and penalties collected on aviation fuel sold
1734	1734	10 on or after December 1, 2019) collected hereunder during the
1735	1735	11 second preceding calendar month by the Department plus an
1736	1736	12 amount the Department determines is necessary to offset any
1737	1737	13 amounts that were erroneously paid to a different taxing body,
1738	1738	14 and not including an amount equal to the amount of refunds made
1739	1739	15 during the second preceding calendar month by the Department
1740	1740	16 on behalf of such county, and not including any amount which
1741	1741	17 the Department determines is necessary to offset any amounts
1742	1742	18 which were payable to a different taxing body but were
1743	1743	19 erroneously paid to the county, and not including any amounts
1744	1744	20 that are transferred to the STAR Bonds Revenue Fund, less 1.5%
1745	1745	21 of the remainder, which the Department shall transfer into the
1746	1746	22 Tax Compliance and Administration Fund. The Department, at the
1747	1747	23 time of each monthly disbursement to the counties, shall
1748	1748	24 prepare and certify to the State Comptroller the amount to be
1749	1749	25 transferred into the Tax Compliance and Administration Fund
1750	1750	26 under this Section. Within 10 days after receipt, by the
1751	1751
1752	1752
1753	1753
1754	1754
1755	1755
1756	1756	SB2201 - 47 - LRB103 28036 HLH 54415 b
1757	1757
1758	1758
1759	1759	SB2201- 48 -LRB103 28036 HLH 54415 b SB2201 - 48 - LRB103 28036 HLH 54415 b
1760	1760	SB2201 - 48 - LRB103 28036 HLH 54415 b
1761	1761	1 Comptroller, of the disbursement certification to the counties
1762	1762	2 and the Tax Compliance and Administration Fund provided for in
1763	1763	3 this Section to be given to the Comptroller by the Department,
1764	1764	4 the Comptroller shall cause the orders to be drawn for the
1765	1765	5 respective amounts in accordance with the directions contained
1766	1766	6 in the certification.
1767	1767	7 In addition to the disbursement required by the preceding
1768	1768	8 paragraph, an allocation shall be made in March of each year to
1769	1769	9 each county that received more than $500,000 in disbursements
1770	1770	10 under the preceding paragraph in the preceding calendar year.
1771	1771	11 The allocation shall be in an amount equal to the average
1772	1772	12 monthly distribution made to each such county under the
1773	1773	13 preceding paragraph during the preceding calendar year
1774	1774	14 (excluding the 2 months of highest receipts). The distribution
1775	1775	15 made in March of each year subsequent to the year in which an
1776	1776	16 allocation was made pursuant to this paragraph and the
1777	1777	17 preceding paragraph shall be reduced by the amount allocated
1778	1778	18 and disbursed under this paragraph in the preceding calendar
1779	1779	19 year. The Department shall prepare and certify to the
1780	1780	20 Comptroller for disbursement the allocations made in
1781	1781	21 accordance with this paragraph.
1782	1782	22 For the purpose of determining the local governmental unit
1783	1783	23 whose tax is applicable, a retail sale by a producer of coal or
1784	1784	24 other mineral mined in Illinois is a sale at retail at the
1785	1785	25 place where the coal or other mineral mined in Illinois is
1786	1786	26 extracted from the earth. This paragraph does not apply to
1787	1787
1788	1788
1789	1789
1790	1790
1791	1791
1792	1792	SB2201 - 48 - LRB103 28036 HLH 54415 b
1793	1793
1794	1794
1795	1795	SB2201- 49 -LRB103 28036 HLH 54415 b SB2201 - 49 - LRB103 28036 HLH 54415 b
1796	1796	SB2201 - 49 - LRB103 28036 HLH 54415 b
1797	1797	1 coal or other mineral when it is delivered or shipped by the
1798	1798	2 seller to the purchaser at a point outside Illinois so that the
1799	1799	3 sale is exempt under the United States Constitution as a sale
1800	1800	4 in interstate or foreign commerce.
1801	1801	5 Nothing in this Section shall be construed to authorize a
1802	1802	6 county to impose a tax upon the privilege of engaging in any
1803	1803	7 business which under the Constitution of the United States may
1804	1804	8 not be made the subject of taxation by this State.
1805	1805	9 An ordinance or resolution imposing or discontinuing a tax
1806	1806	10 hereunder or effecting a change in the rate thereof shall be
1807	1807	11 adopted and a certified copy thereof filed with the Department
1808	1808	12 on or before the first day of June, whereupon the Department
1809	1809	13 shall proceed to administer and enforce this Section as of the
1810	1810	14 first day of September next following such adoption and
1811	1811	15 filing. Beginning January 1, 1992, an ordinance or resolution
1812	1812	16 imposing or discontinuing the tax hereunder or effecting a
1813	1813	17 change in the rate thereof shall be adopted and a certified
1814	1814	18 copy thereof filed with the Department on or before the first
1815	1815	19 day of July, whereupon the Department shall proceed to
1816	1816	20 administer and enforce this Section as of the first day of
1817	1817	21 October next following such adoption and filing. Beginning
1818	1818	22 January 1, 1993, an ordinance or resolution imposing or
1819	1819	23 discontinuing the tax hereunder or effecting a change in the
1820	1820	24 rate thereof shall be adopted and a certified copy thereof
1821	1821	25 filed with the Department on or before the first day of
1822	1822	26 October, whereupon the Department shall proceed to administer
1823	1823
1824	1824
1825	1825
1826	1826
1827	1827
1828	1828	SB2201 - 49 - LRB103 28036 HLH 54415 b
1829	1829
1830	1830
1831	1831	SB2201- 50 -LRB103 28036 HLH 54415 b SB2201 - 50 - LRB103 28036 HLH 54415 b
1832	1832	SB2201 - 50 - LRB103 28036 HLH 54415 b
1833	1833	1 and enforce this Section as of the first day of January next
1834	1834	2 following such adoption and filing. Beginning April 1, 1998,
1835	1835	3 an ordinance or resolution imposing or discontinuing the tax
1836	1836	4 hereunder or effecting a change in the rate thereof shall
1837	1837	5 either (i) be adopted and a certified copy thereof filed with
1838	1838	6 the Department on or before the first day of April, whereupon
1839	1839	7 the Department shall proceed to administer and enforce this
1840	1840	8 Section as of the first day of July next following the adoption
1841	1841	9 and filing; or (ii) be adopted and a certified copy thereof
1842	1842	10 filed with the Department on or before the first day of
1843	1843	11 October, whereupon the Department shall proceed to administer
1844	1844	12 and enforce this Section as of the first day of January next
1845	1845	13 following the adoption and filing.
1846	1846	14 When certifying the amount of a monthly disbursement to a
1847	1847	15 county under this Section, the Department shall increase or
1848	1848	16 decrease such amount by an amount necessary to offset any
1849	1849	17 misallocation of previous disbursements. The offset amount
1850	1850	18 shall be the amount erroneously disbursed within the previous
1851	1851	19 6 months from the time a misallocation is discovered.
1852	1852	20 This Section shall be known and may be cited as the Home
1853	1853	21 Rule County Retailers' Occupation Tax Law.
1854	1854	22 (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
1855	1855	23 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
1856	1856	24 (55 ILCS 5/5-1006.5)
1857	1857	25 Sec. 5-1006.5. Special County Retailers' Occupation Tax
1858	1858
1859	1859
1860	1860
1861	1861
1862	1862
1863	1863	SB2201 - 50 - LRB103 28036 HLH 54415 b
1864	1864
1865	1865
1866	1866	SB2201- 51 -LRB103 28036 HLH 54415 b SB2201 - 51 - LRB103 28036 HLH 54415 b
1867	1867	SB2201 - 51 - LRB103 28036 HLH 54415 b
1868	1868	1 For Public Safety, Public Facilities, Mental Health, Substance
1869	1869	2 Abuse, or Transportation.
1870	1870	3 (a) The county board of any county may impose a tax upon
1871	1871	4 all persons engaged in the business of selling tangible
1872	1872	5 personal property, leasing tangible personal property, or both
1873	1873	6 selling and leasing tangible personal property, other than
1874	1874	7 personal property titled or registered with an agency of this
1875	1875	8 State's government, at retail in the county on the gross
1876	1876	9 receipts from the sales or leases made in the course of
1877	1877	10 business to provide revenue to be used exclusively for public
1878	1878	11 safety, public facility, mental health, substance abuse, or
1879	1879	12 transportation purposes in that county (except as otherwise
1880	1880	13 provided in this Section), if a proposition for the tax has
1881	1881	14 been submitted to the electors of that county and approved by a
1882	1882	15 majority of those voting on the question. The tax shall not be
1883	1883	16 imposed on the sale or lease of: (1) tangible personal
1884	1884	17 property titled or registered with an agency of this State's
1885	1885	18 government; (2) tangible personal property subject to a
1886	1886	19 personal property lease transaction tax paid to the home rule
1887	1887	20 municipality; (3) computer software; or (4) tangible personal
1888	1888	21 property subject to the Rental Purchase Agreement Occupation
1889	1889	22 and Use Tax Act. If imposed, this tax shall be imposed only in
1890	1890	23 one-quarter percent increments. By resolution, the county
1891	1891	24 board may order the proposition to be submitted at any
1892	1892	25 election. If the tax is imposed for transportation purposes
1893	1893	26 for expenditures for public highways or as authorized under
1894	1894
1895	1895
1896	1896
1897	1897
1898	1898
1899	1899	SB2201 - 51 - LRB103 28036 HLH 54415 b
1900	1900
1901	1901
1902	1902	SB2201- 52 -LRB103 28036 HLH 54415 b SB2201 - 52 - LRB103 28036 HLH 54415 b
1903	1903	SB2201 - 52 - LRB103 28036 HLH 54415 b
1904	1904	1 the Illinois Highway Code, the county board must publish
1905	1905	2 notice of the existence of its long-range highway
1906	1906	3 transportation plan as required or described in Section 5-301
1907	1907	4 of the Illinois Highway Code and must make the plan publicly
1908	1908	5 available prior to approval of the ordinance or resolution
1909	1909	6 imposing the tax. If the tax is imposed for transportation
1910	1910	7 purposes for expenditures for passenger rail transportation,
1911	1911	8 the county board must publish notice of the existence of its
1912	1912	9 long-range passenger rail transportation plan and must make
1913	1913	10 the plan publicly available prior to approval of the ordinance
1914	1914	11 or resolution imposing the tax.
1915	1915	12 If a tax is imposed for public facilities purposes, then
1916	1916	13 the name of the project may be included in the proposition at
1917	1917	14 the discretion of the county board as determined in the
1918	1918	15 enabling resolution. For example, the "XXX Nursing Home" or
1919	1919	16 the "YYY Museum".
1920	1920	17 The county clerk shall certify the question to the proper
1921	1921	18 election authority, who shall submit the proposition at an
1922	1922	19 election in accordance with the general election law.
1923	1923	20 (1) The proposition for public safety purposes shall
1924	1924	21 be in substantially the following form:
1925	1925	22 "To pay for public safety purposes, shall (name of
1926	1926	23 county) be authorized to impose an increase on its share
1927	1927	24 of local sales taxes by (insert rate)?"
1928	1928	25 As additional information on the ballot below the
1929	1929	26 question shall appear the following:
1930	1930
1931	1931
1932	1932
1933	1933
1934	1934
1935	1935	SB2201 - 52 - LRB103 28036 HLH 54415 b
1936	1936
1937	1937
1938	1938	SB2201- 53 -LRB103 28036 HLH 54415 b SB2201 - 53 - LRB103 28036 HLH 54415 b
1939	1939	SB2201 - 53 - LRB103 28036 HLH 54415 b
1940	1940	1 "This would mean that a consumer would pay an
1941	1941	2 additional (insert amount) in sales tax for every $100 of
1942	1942	3 tangible personal property bought at retail."
1943	1943	4 The county board may also opt to establish a sunset
1944	1944	5 provision at which time the additional sales tax would
1945	1945	6 cease being collected, if not terminated earlier by a vote
1946	1946	7 of the county board. If the county board votes to include a
1947	1947	8 sunset provision, the proposition for public safety
1948	1948	9 purposes shall be in substantially the following form:
1949	1949	10 "To pay for public safety purposes, shall (name of
1950	1950	11 county) be authorized to impose an increase on its share
1951	1951	12 of local sales taxes by (insert rate) for a period not to
1952	1952	13 exceed (insert number of years)?"
1953	1953	14 As additional information on the ballot below the
1954	1954	15 question shall appear the following:
1955	1955	16 "This would mean that a consumer would pay an
1956	1956	17 additional (insert amount) in sales tax for every $100 of
1957	1957	18 tangible personal property bought at retail. If imposed,
1958	1958	19 the additional tax would cease being collected at the end
1959	1959	20 of (insert number of years), if not terminated earlier by
1960	1960	21 a vote of the county board."
1961	1961	22 For the purposes of the paragraph, "public safety
1962	1962	23 purposes" means crime prevention, detention, fire
1963	1963	24 fighting, police, medical, ambulance, or other emergency
1964	1964	25 services.
1965	1965	26 Votes shall be recorded as "Yes" or "No".
1966	1966
1967	1967
1968	1968
1969	1969
1970	1970
1971	1971	SB2201 - 53 - LRB103 28036 HLH 54415 b
1972	1972
1973	1973
1974	1974	SB2201- 54 -LRB103 28036 HLH 54415 b SB2201 - 54 - LRB103 28036 HLH 54415 b
1975	1975	SB2201 - 54 - LRB103 28036 HLH 54415 b
1976	1976	1 Beginning on the January 1 or July 1, whichever is
1977	1977	2 first, that occurs not less than 30 days after May 31, 2015
1978	1978	3 (the effective date of Public Act 99-4), Adams County may
1979	1979	4 impose a public safety retailers' occupation tax and
1980	1980	5 service occupation tax at the rate of 0.25%, as provided
1981	1981	6 in the referendum approved by the voters on April 7, 2015,
1982	1982	7 notwithstanding the omission of the additional information
1983	1983	8 that is otherwise required to be printed on the ballot
1984	1984	9 below the question pursuant to this item (1).
1985	1985	10 (2) The proposition for transportation purposes shall
1986	1986	11 be in substantially the following form:
1987	1987	12 "To pay for improvements to roads and other
1988	1988	13 transportation purposes, shall (name of county) be
1989	1989	14 authorized to impose an increase on its share of local
1990	1990	15 sales taxes by (insert rate)?"
1991	1991	16 As additional information on the ballot below the
1992	1992	17 question shall appear the following:
1993	1993	18 "This would mean that a consumer would pay an
1994	1994	19 additional (insert amount) in sales tax for every $100 of
1995	1995	20 tangible personal property bought at retail."
1996	1996	21 The county board may also opt to establish a sunset
1997	1997	22 provision at which time the additional sales tax would
1998	1998	23 cease being collected, if not terminated earlier by a vote
1999	1999	24 of the county board. If the county board votes to include a
2000	2000	25 sunset provision, the proposition for transportation
2001	2001	26 purposes shall be in substantially the following form:
2002	2002
2003	2003
2004	2004
2005	2005
2006	2006
2007	2007	SB2201 - 54 - LRB103 28036 HLH 54415 b
2008	2008
2009	2009
2010	2010	SB2201- 55 -LRB103 28036 HLH 54415 b SB2201 - 55 - LRB103 28036 HLH 54415 b
2011	2011	SB2201 - 55 - LRB103 28036 HLH 54415 b
2012	2012	1 "To pay for road improvements and other transportation
2013	2013	2 purposes, shall (name of county) be authorized to impose
2014	2014	3 an increase on its share of local sales taxes by (insert
2015	2015	4 rate) for a period not to exceed (insert number of
2016	2016	5 years)?"
2017	2017	6 As additional information on the ballot below the
2018	2018	7 question shall appear the following:
2019	2019	8 "This would mean that a consumer would pay an
2020	2020	9 additional (insert amount) in sales tax for every $100 of
2021	2021	10 tangible personal property bought at retail. If imposed,
2022	2022	11 the additional tax would cease being collected at the end
2023	2023	12 of (insert number of years), if not terminated earlier by
2024	2024	13 a vote of the county board."
2025	2025	14 For the purposes of this paragraph, transportation
2026	2026	15 purposes means construction, maintenance, operation, and
2027	2027	16 improvement of public highways, any other purpose for
2028	2028	17 which a county may expend funds under the Illinois Highway
2029	2029	18 Code, and passenger rail transportation.
2030	2030	19 The votes shall be recorded as "Yes" or "No".
2031	2031	20 (3) The proposition for public facilities purposes
2032	2032	21 shall be in substantially the following form:
2033	2033	22 "To pay for public facilities purposes, shall (name of
2034	2034	23 county) be authorized to impose an increase on its share
2035	2035	24 of local sales taxes by (insert rate)?"
2036	2036	25 As additional information on the ballot below the
2037	2037	26 question shall appear the following:
2038	2038
2039	2039
2040	2040
2041	2041
2042	2042
2043	2043	SB2201 - 55 - LRB103 28036 HLH 54415 b
2044	2044
2045	2045
2046	2046	SB2201- 56 -LRB103 28036 HLH 54415 b SB2201 - 56 - LRB103 28036 HLH 54415 b
2047	2047	SB2201 - 56 - LRB103 28036 HLH 54415 b
2048	2048	1 "This would mean that a consumer would pay an
2049	2049	2 additional (insert amount) in sales tax for every $100 of
2050	2050	3 tangible personal property bought at retail."
2051	2051	4 The county board may also opt to establish a sunset
2052	2052	5 provision at which time the additional sales tax would
2053	2053	6 cease being collected, if not terminated earlier by a vote
2054	2054	7 of the county board. If the county board votes to include a
2055	2055	8 sunset provision, the proposition for public facilities
2056	2056	9 purposes shall be in substantially the following form:
2057	2057	10 "To pay for public facilities purposes, shall (name of
2058	2058	11 county) be authorized to impose an increase on its share
2059	2059	12 of local sales taxes by (insert rate) for a period not to
2060	2060	13 exceed (insert number of years)?"
2061	2061	14 As additional information on the ballot below the
2062	2062	15 question shall appear the following:
2063	2063	16 "This would mean that a consumer would pay an
2064	2064	17 additional (insert amount) in sales tax for every $100 of
2065	2065	18 tangible personal property bought at retail. If imposed,
2066	2066	19 the additional tax would cease being collected at the end
2067	2067	20 of (insert number of years), if not terminated earlier by
2068	2068	21 a vote of the county board."
2069	2069	22 For purposes of this Section, "public facilities
2070	2070	23 purposes" means the acquisition, development,
2071	2071	24 construction, reconstruction, rehabilitation,
2072	2072	25 improvement, financing, architectural planning, and
2073	2073	26 installation of capital facilities consisting of
2074	2074
2075	2075
2076	2076
2077	2077
2078	2078
2079	2079	SB2201 - 56 - LRB103 28036 HLH 54415 b
2080	2080
2081	2081
2082	2082	SB2201- 57 -LRB103 28036 HLH 54415 b SB2201 - 57 - LRB103 28036 HLH 54415 b
2083	2083	SB2201 - 57 - LRB103 28036 HLH 54415 b
2084	2084	1 buildings, structures, and durable equipment and for the
2085	2085	2 acquisition and improvement of real property and interest
2086	2086	3 in real property required, or expected to be required, in
2087	2087	4 connection with the public facilities, for use by the
2088	2088	5 county for the furnishing of governmental services to its
2089	2089	6 citizens, including, but not limited to, museums and
2090	2090	7 nursing homes.
2091	2091	8 The votes shall be recorded as "Yes" or "No".
2092	2092	9 (4) The proposition for mental health purposes shall
2093	2093	10 be in substantially the following form:
2094	2094	11 "To pay for mental health purposes, shall (name of
2095	2095	12 county) be authorized to impose an increase on its share
2096	2096	13 of local sales taxes by (insert rate)?"
2097	2097	14 As additional information on the ballot below the
2098	2098	15 question shall appear the following:
2099	2099	16 "This would mean that a consumer would pay an
2100	2100	17 additional (insert amount) in sales tax for every $100 of
2101	2101	18 tangible personal property bought at retail."
2102	2102	19 The county board may also opt to establish a sunset
2103	2103	20 provision at which time the additional sales tax would
2104	2104	21 cease being collected, if not terminated earlier by a vote
2105	2105	22 of the county board. If the county board votes to include a
2106	2106	23 sunset provision, the proposition for public facilities
2107	2107	24 purposes shall be in substantially the following form:
2108	2108	25 "To pay for mental health purposes, shall (name of
2109	2109	26 county) be authorized to impose an increase on its share
2110	2110
2111	2111
2112	2112
2113	2113
2114	2114
2115	2115	SB2201 - 57 - LRB103 28036 HLH 54415 b
2116	2116
2117	2117
2118	2118	SB2201- 58 -LRB103 28036 HLH 54415 b SB2201 - 58 - LRB103 28036 HLH 54415 b
2119	2119	SB2201 - 58 - LRB103 28036 HLH 54415 b
2120	2120	1 of local sales taxes by (insert rate) for a period not to
2121	2121	2 exceed (insert number of years)?"
2122	2122	3 As additional information on the ballot below the
2123	2123	4 question shall appear the following:
2124	2124	5 "This would mean that a consumer would pay an
2125	2125	6 additional (insert amount) in sales tax for every $100 of
2126	2126	7 tangible personal property bought at retail. If imposed,
2127	2127	8 the additional tax would cease being collected at the end
2128	2128	9 of (insert number of years), if not terminated earlier by
2129	2129	10 a vote of the county board."
2130	2130	11 The votes shall be recorded as "Yes" or "No".
2131	2131	12 (5) The proposition for substance abuse purposes shall
2132	2132	13 be in substantially the following form:
2133	2133	14 "To pay for substance abuse purposes, shall (name of
2134	2134	15 county) be authorized to impose an increase on its share
2135	2135	16 of local sales taxes by (insert rate)?"
2136	2136	17 As additional information on the ballot below the
2137	2137	18 question shall appear the following:
2138	2138	19 "This would mean that a consumer would pay an
2139	2139	20 additional (insert amount) in sales tax for every $100 of
2140	2140	21 tangible personal property bought at retail."
2141	2141	22 The county board may also opt to establish a sunset
2142	2142	23 provision at which time the additional sales tax would
2143	2143	24 cease being collected, if not terminated earlier by a vote
2144	2144	25 of the county board. If the county board votes to include a
2145	2145	26 sunset provision, the proposition for public facilities
2146	2146
2147	2147
2148	2148
2149	2149
2150	2150
2151	2151	SB2201 - 58 - LRB103 28036 HLH 54415 b
2152	2152
2153	2153
2154	2154	SB2201- 59 -LRB103 28036 HLH 54415 b SB2201 - 59 - LRB103 28036 HLH 54415 b
2155	2155	SB2201 - 59 - LRB103 28036 HLH 54415 b
2156	2156	1 purposes shall be in substantially the following form:
2157	2157	2 "To pay for substance abuse purposes, shall (name of
2158	2158	3 county) be authorized to impose an increase on its share
2159	2159	4 of local sales taxes by (insert rate) for a period not to
2160	2160	5 exceed (insert number of years)?"
2161	2161	6 As additional information on the ballot below the
2162	2162	7 question shall appear the following:
2163	2163	8 "This would mean that a consumer would pay an
2164	2164	9 additional (insert amount) in sales tax for every $100 of
2165	2165	10 tangible personal property bought at retail. If imposed,
2166	2166	11 the additional tax would cease being collected at the end
2167	2167	12 of (insert number of years), if not terminated earlier by
2168	2168	13 a vote of the county board."
2169	2169	14 The votes shall be recorded as "Yes" or "No".
2170	2170	15 If a majority of the electors voting on the proposition
2171	2171	16 vote in favor of it, the county may impose the tax. A county
2172	2172	17 may not submit more than one proposition authorized by this
2173	2173	18 Section to the electors at any one time.
2174	2174	19 This additional tax may not be imposed on tangible
2175	2175	20 personal property taxed at the 1% rate under the Retailers'
2176	2176	21 Occupation Tax Act (or at the 0% rate imposed under this
2177	2177	22 amendatory Act of the 102nd General Assembly). Beginning
2178	2178	23 December 1, 2019 and through December 31, 2020, this tax is not
2179	2179	24 imposed on sales of aviation fuel unless the tax revenue is
2180	2180	25 expended for airport-related purposes. If the county does not
2181	2181	26 have an airport-related purpose to which it dedicates aviation
2182	2182
2183	2183
2184	2184
2185	2185
2186	2186
2187	2187	SB2201 - 59 - LRB103 28036 HLH 54415 b
2188	2188
2189	2189
2190	2190	SB2201- 60 -LRB103 28036 HLH 54415 b SB2201 - 60 - LRB103 28036 HLH 54415 b
2191	2191	SB2201 - 60 - LRB103 28036 HLH 54415 b
2192	2192	1 fuel tax revenue, then aviation fuel is excluded from the tax.
2193	2193	2 The county must comply with the certification requirements for
2194	2194	3 airport-related purposes under Section 2-22 of the Retailers'
2195	2195	4 Occupation Tax Act. For purposes of this Section,
2196	2196	5 "airport-related purposes" has the meaning ascribed in Section
2197	2197	6 6z-20.2 of the State Finance Act. Beginning January 1, 2021,
2198	2198	7 this tax is not imposed on sales of aviation fuel for so long
2199	2199	8 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2200	2200	9 U.S.C. 47133 are binding on the county. The tax imposed by a
2201	2201	10 county under this Section and all civil penalties that may be
2202	2202	11 assessed as an incident of the tax shall be collected and
2203	2203	12 enforced by the Illinois Department of Revenue and deposited
2204	2204	13 into a special fund created for that purpose. The certificate
2205	2205	14 of registration that is issued by the Department to a retailer
2206	2206	15 under the Retailers' Occupation Tax Act shall permit the
2207	2207	16 retailer to engage in a business that is taxable without
2208	2208	17 registering separately with the Department under an ordinance
2209	2209	18 or resolution under this Section. The Department has full
2210	2210	19 power to administer and enforce this Section, to collect all
2211	2211	20 taxes and penalties due under this Section, to dispose of
2212	2212	21 taxes and penalties so collected in the manner provided in
2213	2213	22 this Section, and to determine all rights to credit memoranda
2214	2214	23 arising on account of the erroneous payment of a tax or penalty
2215	2215	24 under this Section. In the administration of and compliance
2216	2216	25 with this Section, the Department and persons who are subject
2217	2217	26 to this Section shall (i) have the same rights, remedies,
2218	2218
2219	2219
2220	2220
2221	2221
2222	2222
2223	2223	SB2201 - 60 - LRB103 28036 HLH 54415 b
2224	2224
2225	2225
2226	2226	SB2201- 61 -LRB103 28036 HLH 54415 b SB2201 - 61 - LRB103 28036 HLH 54415 b
2227	2227	SB2201 - 61 - LRB103 28036 HLH 54415 b
2228	2228	1 privileges, immunities, powers, and duties, (ii) be subject to
2229	2229	2 the same conditions, restrictions, limitations, penalties, and
2230	2230	3 definitions of terms, and (iii) employ the same modes of
2231	2231	4 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
2232	2232	5 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
2233	2233	6 provisions contained in those Sections other than the State
2234	2234	7 rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
2235	2235	8 transaction returns and quarter monthly payments, and except
2236	2236	9 that the retailer's discount is not allowed for taxes paid on
2237	2237	10 aviation fuel that are deposited into the Local Government
2238	2238	11 Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
2239	2239	12 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
2240	2240	13 of the Retailers' Occupation Tax Act and Section 3-7 of the
2241	2241	14 Uniform Penalty and Interest Act as if those provisions were
2242	2242	15 set forth in this Section.
2243	2243	16 Persons subject to any tax imposed under the authority
2244	2244	17 granted in this Section may reimburse themselves for their
2245	2245	18 sellers' tax liability by separately stating the tax as an
2246	2246	19 additional charge, which charge may be stated in combination,
2247	2247	20 in a single amount, with State tax which sellers are required
2248	2248	21 to collect under the Use Tax Act, pursuant to such bracketed
2249	2249	22 schedules as the Department may prescribe.
2250	2250	23 Whenever the Department determines that a refund should be
2251	2251	24 made under this Section to a claimant instead of issuing a
2252	2252	25 credit memorandum, the Department shall notify the State
2253	2253	26 Comptroller, who shall cause the order to be drawn for the
2254	2254
2255	2255
2256	2256
2257	2257
2258	2258
2259	2259	SB2201 - 61 - LRB103 28036 HLH 54415 b
2260	2260
2261	2261
2262	2262	SB2201- 62 -LRB103 28036 HLH 54415 b SB2201 - 62 - LRB103 28036 HLH 54415 b
2263	2263	SB2201 - 62 - LRB103 28036 HLH 54415 b
2264	2264	1 amount specified and to the person named in the notification
2265	2265	2 from the Department. The refund shall be paid by the State
2266	2266	3 Treasurer out of the County Public Safety, Public Facilities,
2267	2267	4 Mental Health, Substance Abuse, or Transportation Retailers'
2268	2268	5 Occupation Tax Fund or the Local Government Aviation Trust
2269	2269	6 Fund, as appropriate.
2270	2270	7 (b) If a tax has been imposed under subsection (a), a
2271	2271	8 service occupation tax shall also be imposed at the same rate
2272	2272	9 upon all persons engaged, in the county, in the business of
2273	2273	10 making sales of service, who, as an incident to making those
2274	2274	11 sales of service, transfer tangible personal property within
2275	2275	12 the county as an incident to a sale of service. This tax may
2276	2276	13 not be imposed on tangible personal property taxed at the 1%
2277	2277	14 rate under the Service Occupation Tax Act (or at the 0% rate
2278	2278	15 imposed under this amendatory Act of the 102nd General
2279	2279	16 Assembly). Beginning December 1, 2019 and through December 31,
2280	2280	17 2020, this tax is not imposed on sales of aviation fuel unless
2281	2281	18 the tax revenue is expended for airport-related purposes. If
2282	2282	19 the county does not have an airport-related purpose to which
2283	2283	20 it dedicates aviation fuel tax revenue, then aviation fuel is
2284	2284	21 excluded from the tax. The county must comply with the
2285	2285	22 certification requirements for airport-related purposes under
2286	2286	23 Section 2-22 of the Retailers' Occupation Tax Act. For
2287	2287	24 purposes of this Section, "airport-related purposes" has the
2288	2288	25 meaning ascribed in Section 6z-20.2 of the State Finance Act.
2289	2289	26 Beginning January 1, 2021, this tax is not imposed on sales of
2290	2290
2291	2291
2292	2292
2293	2293
2294	2294
2295	2295	SB2201 - 62 - LRB103 28036 HLH 54415 b
2296	2296
2297	2297
2298	2298	SB2201- 63 -LRB103 28036 HLH 54415 b SB2201 - 63 - LRB103 28036 HLH 54415 b
2299	2299	SB2201 - 63 - LRB103 28036 HLH 54415 b
2300	2300	1 aviation fuel for so long as the revenue use requirements of 49
2301	2301	2 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
2302	2302	3 The tax imposed under this subsection and all civil penalties
2303	2303	4 that may be assessed as an incident thereof shall be collected
2304	2304	5 and enforced by the Department of Revenue. The Department has
2305	2305	6 full power to administer and enforce this subsection; to
2306	2306	7 collect all taxes and penalties due hereunder; to dispose of
2307	2307	8 taxes and penalties so collected in the manner hereinafter
2308	2308	9 provided; and to determine all rights to credit memoranda
2309	2309	10 arising on account of the erroneous payment of tax or penalty
2310	2310	11 hereunder. In the administration of and compliance with this
2311	2311	12 subsection, the Department and persons who are subject to this
2312	2312	13 paragraph shall (i) have the same rights, remedies,
2313	2313	14 privileges, immunities, powers, and duties, (ii) be subject to
2314	2314	15 the same conditions, restrictions, limitations, penalties,
2315	2315	16 exclusions, exemptions, and definitions of terms, and (iii)
2316	2316	17 employ the same modes of procedure as are prescribed in
2317	2317	18 Sections 2 (except that the reference to State in the
2318	2318	19 definition of supplier maintaining a place of business in this
2319	2319	20 State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
2320	2320	21 respect to all provisions therein other than the State rate of
2321	2321	22 tax), 4 (except that the reference to the State shall be to the
2322	2322	23 county), 5, 7, 8 (except that the jurisdiction to which the tax
2323	2323	24 shall be a debt to the extent indicated in that Section 8 shall
2324	2324	25 be the county), 9 (except as to the disposition of taxes and
2325	2325	26 penalties collected, and except that the retailer's discount
2326	2326
2327	2327
2328	2328
2329	2329
2330	2330
2331	2331	SB2201 - 63 - LRB103 28036 HLH 54415 b
2332	2332
2333	2333
2334	2334	SB2201- 64 -LRB103 28036 HLH 54415 b SB2201 - 64 - LRB103 28036 HLH 54415 b
2335	2335	SB2201 - 64 - LRB103 28036 HLH 54415 b
2336	2336	1 is not allowed for taxes paid on aviation fuel that are
2337	2337	2 deposited into the Local Government Aviation Trust Fund), 10,
2338	2338	3 11, 12 (except the reference therein to Section 2b of the
2339	2339	4 Retailers' Occupation Tax Act), 13 (except that any reference
2340	2340	5 to the State shall mean the county), Section 15, 16, 17, 18,
2341	2341	6 19, and 20 of the Service Occupation Tax Act, and Section 3-7
2342	2342	7 of the Uniform Penalty and Interest Act, as fully as if those
2343	2343	8 provisions were set forth herein.
2344	2344	9 Persons subject to any tax imposed under the authority
2345	2345	10 granted in this subsection may reimburse themselves for their
2346	2346	11 serviceman's tax liability by separately stating the tax as an
2347	2347	12 additional charge, which charge may be stated in combination,
2348	2348	13 in a single amount, with State tax that servicemen are
2349	2349	14 authorized to collect under the Service Use Tax Act, in
2350	2350	15 accordance with such bracket schedules as the Department may
2351	2351	16 prescribe.
2352	2352	17 Whenever the Department determines that a refund should be
2353	2353	18 made under this subsection to a claimant instead of issuing a
2354	2354	19 credit memorandum, the Department shall notify the State
2355	2355	20 Comptroller, who shall cause the warrant to be drawn for the
2356	2356	21 amount specified, and to the person named, in the notification
2357	2357	22 from the Department. The refund shall be paid by the State
2358	2358	23 Treasurer out of the County Public Safety, Public Facilities,
2359	2359	24 Mental Health, Substance Abuse, or Transportation Retailers'
2360	2360	25 Occupation Fund or the Local Government Aviation Trust Fund,
2361	2361	26 as appropriate.
2362	2362
2363	2363
2364	2364
2365	2365
2366	2366
2367	2367	SB2201 - 64 - LRB103 28036 HLH 54415 b
2368	2368
2369	2369
2370	2370	SB2201- 65 -LRB103 28036 HLH 54415 b SB2201 - 65 - LRB103 28036 HLH 54415 b
2371	2371	SB2201 - 65 - LRB103 28036 HLH 54415 b
2372	2372	1 Nothing in this subsection shall be construed to authorize
2373	2373	2 the county to impose a tax upon the privilege of engaging in
2374	2374	3 any business which under the Constitution of the United States
2375	2375	4 may not be made the subject of taxation by the State.
2376	2376	5 (c) Except as otherwise provided in this paragraph, the
2377	2377	6 Department shall immediately pay over to the State Treasurer,
2378	2378	7 ex officio, as trustee, all taxes and penalties collected
2379	2379	8 under this Section to be deposited into the County Public
2380	2380	9 Safety, Public Facilities, Mental Health, Substance Abuse, or
2381	2381	10 Transportation Retailers' Occupation Tax Fund, which shall be
2382	2382	11 an unappropriated trust fund held outside of the State
2383	2383	12 treasury. Taxes and penalties collected on aviation fuel sold
2384	2384	13 on or after December 1, 2019 and through December 31, 2020,
2385	2385	14 shall be immediately paid over by the Department to the State
2386	2386	15 Treasurer, ex officio, as trustee, for deposit into the Local
2387	2387	16 Government Aviation Trust Fund. The Department shall only pay
2388	2388	17 moneys into the Local Government Aviation Trust Fund under
2389	2389	18 this Act for so long as the revenue use requirements of 49
2390	2390	19 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
2391	2391	20 As soon as possible after the first day of each month,
2392	2392	21 beginning January 1, 2011, upon certification of the
2393	2393	22 Department of Revenue, the Comptroller shall order
2394	2394	23 transferred, and the Treasurer shall transfer, to the STAR
2395	2395	24 Bonds Revenue Fund the local sales tax increment, as defined
2396	2396	25 in the Innovation Development and Economy Act, collected under
2397	2397	26 this Section during the second preceding calendar month for
2398	2398
2399	2399
2400	2400
2401	2401
2402	2402
2403	2403	SB2201 - 65 - LRB103 28036 HLH 54415 b
2404	2404
2405	2405
2406	2406	SB2201- 66 -LRB103 28036 HLH 54415 b SB2201 - 66 - LRB103 28036 HLH 54415 b
2407	2407	SB2201 - 66 - LRB103 28036 HLH 54415 b
2408	2408	1 sales within a STAR bond district.
2409	2409	2 After the monthly transfer to the STAR Bonds Revenue Fund,
2410	2410	3 on or before the 25th day of each calendar month, the
2411	2411	4 Department shall prepare and certify to the Comptroller the
2412	2412	5 disbursement of stated sums of money to the counties from
2413	2413	6 which retailers have paid taxes or penalties to the Department
2414	2414	7 during the second preceding calendar month. The amount to be
2415	2415	8 paid to each county, and deposited by the county into its
2416	2416	9 special fund created for the purposes of this Section, shall
2417	2417	10 be the amount (not including credit memoranda and not
2418	2418	11 including taxes and penalties collected on aviation fuel sold
2419	2419	12 on or after December 1, 2019 and through December 31, 2020)
2420	2420	13 collected under this Section during the second preceding
2421	2421	14 calendar month by the Department plus an amount the Department
2422	2422	15 determines is necessary to offset any amounts that were
2423	2423	16 erroneously paid to a different taxing body, and not including
2424	2424	17 (i) an amount equal to the amount of refunds made during the
2425	2425	18 second preceding calendar month by the Department on behalf of
2426	2426	19 the county, (ii) any amount that the Department determines is
2427	2427	20 necessary to offset any amounts that were payable to a
2428	2428	21 different taxing body but were erroneously paid to the county,
2429	2429	22 (iii) any amounts that are transferred to the STAR Bonds
2430	2430	23 Revenue Fund, and (iv) 1.5% of the remainder, which shall be
2431	2431	24 transferred into the Tax Compliance and Administration Fund.
2432	2432	25 The Department, at the time of each monthly disbursement to
2433	2433	26 the counties, shall prepare and certify to the State
2434	2434
2435	2435
2436	2436
2437	2437
2438	2438
2439	2439	SB2201 - 66 - LRB103 28036 HLH 54415 b
2440	2440
2441	2441
2442	2442	SB2201- 67 -LRB103 28036 HLH 54415 b SB2201 - 67 - LRB103 28036 HLH 54415 b
2443	2443	SB2201 - 67 - LRB103 28036 HLH 54415 b
2444	2444	1 Comptroller the amount to be transferred into the Tax
2445	2445	2 Compliance and Administration Fund under this subsection.
2446	2446	3 Within 10 days after receipt by the Comptroller of the
2447	2447	4 disbursement certification to the counties and the Tax
2448	2448	5 Compliance and Administration Fund provided for in this
2449	2449	6 Section to be given to the Comptroller by the Department, the
2450	2450	7 Comptroller shall cause the orders to be drawn for the
2451	2451	8 respective amounts in accordance with directions contained in
2452	2452	9 the certification.
2453	2453	10 In addition to the disbursement required by the preceding
2454	2454	11 paragraph, an allocation shall be made in March of each year to
2455	2455	12 each county that received more than $500,000 in disbursements
2456	2456	13 under the preceding paragraph in the preceding calendar year.
2457	2457	14 The allocation shall be in an amount equal to the average
2458	2458	15 monthly distribution made to each such county under the
2459	2459	16 preceding paragraph during the preceding calendar year
2460	2460	17 (excluding the 2 months of highest receipts). The distribution
2461	2461	18 made in March of each year subsequent to the year in which an
2462	2462	19 allocation was made pursuant to this paragraph and the
2463	2463	20 preceding paragraph shall be reduced by the amount allocated
2464	2464	21 and disbursed under this paragraph in the preceding calendar
2465	2465	22 year. The Department shall prepare and certify to the
2466	2466	23 Comptroller for disbursement the allocations made in
2467	2467	24 accordance with this paragraph.
2468	2468	25 (d) For the purpose of determining the local governmental
2469	2469	26 unit whose tax is applicable, a retail sale by a producer of
2470	2470
2471	2471
2472	2472
2473	2473
2474	2474
2475	2475	SB2201 - 67 - LRB103 28036 HLH 54415 b
2476	2476
2477	2477
2478	2478	SB2201- 68 -LRB103 28036 HLH 54415 b SB2201 - 68 - LRB103 28036 HLH 54415 b
2479	2479	SB2201 - 68 - LRB103 28036 HLH 54415 b
2480	2480	1 coal or another mineral mined in Illinois is a sale at retail
2481	2481	2 at the place where the coal or other mineral mined in Illinois
2482	2482	3 is extracted from the earth. This paragraph does not apply to
2483	2483	4 coal or another mineral when it is delivered or shipped by the
2484	2484	5 seller to the purchaser at a point outside Illinois so that the
2485	2485	6 sale is exempt under the United States Constitution as a sale
2486	2486	7 in interstate or foreign commerce.
2487	2487	8 (e) Nothing in this Section shall be construed to
2488	2488	9 authorize a county to impose a tax upon the privilege of
2489	2489	10 engaging in any business that under the Constitution of the
2490	2490	11 United States may not be made the subject of taxation by this
2491	2491	12 State.
2492	2492	13 (e-5) If a county imposes a tax under this Section, the
2493	2493	14 county board may, by ordinance, discontinue or lower the rate
2494	2494	15 of the tax. If the county board lowers the tax rate or
2495	2495	16 discontinues the tax, a referendum must be held in accordance
2496	2496	17 with subsection (a) of this Section in order to increase the
2497	2497	18 rate of the tax or to reimpose the discontinued tax.
2498	2498	19 (f) Beginning April 1, 1998 and through December 31, 2013,
2499	2499	20 the results of any election authorizing a proposition to
2500	2500	21 impose a tax under this Section or effecting a change in the
2501	2501	22 rate of tax, or any ordinance lowering the rate or
2502	2502	23 discontinuing the tax, shall be certified by the county clerk
2503	2503	24 and filed with the Illinois Department of Revenue either (i)
2504	2504	25 on or before the first day of April, whereupon the Department
2505	2505	26 shall proceed to administer and enforce the tax as of the first
2506	2506
2507	2507
2508	2508
2509	2509
2510	2510
2511	2511	SB2201 - 68 - LRB103 28036 HLH 54415 b
2512	2512
2513	2513
2514	2514	SB2201- 69 -LRB103 28036 HLH 54415 b SB2201 - 69 - LRB103 28036 HLH 54415 b
2515	2515	SB2201 - 69 - LRB103 28036 HLH 54415 b
2516	2516	1 day of July next following the filing; or (ii) on or before the
2517	2517	2 first day of October, whereupon the Department shall proceed
2518	2518	3 to administer and enforce the tax as of the first day of
2519	2519	4 January next following the filing.
2520	2520	5 Beginning January 1, 2014, the results of any election
2521	2521	6 authorizing a proposition to impose a tax under this Section
2522	2522	7 or effecting an increase in the rate of tax, along with the
2523	2523	8 ordinance adopted to impose the tax or increase the rate of the
2524	2524	9 tax, or any ordinance adopted to lower the rate or discontinue
2525	2525	10 the tax, shall be certified by the county clerk and filed with
2526	2526	11 the Illinois Department of Revenue either (i) on or before the
2527	2527	12 first day of May, whereupon the Department shall proceed to
2528	2528	13 administer and enforce the tax as of the first day of July next
2529	2529	14 following the adoption and filing; or (ii) on or before the
2530	2530	15 first day of October, whereupon the Department shall proceed
2531	2531	16 to administer and enforce the tax as of the first day of
2532	2532	17 January next following the adoption and filing.
2533	2533	18 (g) When certifying the amount of a monthly disbursement
2534	2534	19 to a county under this Section, the Department shall increase
2535	2535	20 or decrease the amounts by an amount necessary to offset any
2536	2536	21 miscalculation of previous disbursements. The offset amount
2537	2537	22 shall be the amount erroneously disbursed within the previous
2538	2538	23 6 months from the time a miscalculation is discovered.
2539	2539	24 (g-5) Every county authorized to levy a tax under this
2540	2540	25 Section shall, before it levies such tax, establish a 7-member
2541	2541	26 mental health board, which shall have the same powers and
2542	2542
2543	2543
2544	2544
2545	2545
2546	2546
2547	2547	SB2201 - 69 - LRB103 28036 HLH 54415 b
2548	2548
2549	2549
2550	2550	SB2201- 70 -LRB103 28036 HLH 54415 b SB2201 - 70 - LRB103 28036 HLH 54415 b
2551	2551	SB2201 - 70 - LRB103 28036 HLH 54415 b
2552	2552	1 duties and be constituted in the same manner as a community
2553	2553	2 mental health board established under the Community Mental
2554	2554	3 Health Act. Proceeds of the tax under this Section that are
2555	2555	4 earmarked for mental health or substance abuse purposes shall
2556	2556	5 be deposited into a special county occupation tax fund for
2557	2557	6 mental health and substance abuse. The 7-member mental health
2558	2558	7 board established under this subsection shall administer the
2559	2559	8 special county occupation tax fund for mental health and
2560	2560	9 substance abuse in the same manner as the community mental
2561	2561	10 health board administers the community mental health fund
2562	2562	11 under the Community Mental Health Act.
2563	2563	12 (h) This Section may be cited as the "Special County
2564	2564	13 Occupation Tax For Public Safety, Public Facilities, Mental
2565	2565	14 Health, Substance Abuse, or Transportation Law".
2566	2566	15 (i) For purposes of this Section, "public safety"
2567	2567	16 includes, but is not limited to, crime prevention, detention,
2568	2568	17 fire fighting, police, medical, ambulance, or other emergency
2569	2569	18 services. The county may share tax proceeds received under
2570	2570	19 this Section for public safety purposes, including proceeds
2571	2571	20 received before August 4, 2009 (the effective date of Public
2572	2572	21 Act 96-124), with any fire protection district located in the
2573	2573	22 county. For the purposes of this Section, "transportation"
2574	2574	23 includes, but is not limited to, the construction,
2575	2575	24 maintenance, operation, and improvement of public highways,
2576	2576	25 any other purpose for which a county may expend funds under the
2577	2577	26 Illinois Highway Code, and passenger rail transportation. For
2578	2578
2579	2579
2580	2580
2581	2581
2582	2582
2583	2583	SB2201 - 70 - LRB103 28036 HLH 54415 b
2584	2584
2585	2585
2586	2586	SB2201- 71 -LRB103 28036 HLH 54415 b SB2201 - 71 - LRB103 28036 HLH 54415 b
2587	2587	SB2201 - 71 - LRB103 28036 HLH 54415 b
2588	2588	1 the purposes of this Section, "public facilities purposes"
2589	2589	2 includes, but is not limited to, the acquisition, development,
2590	2590	3 construction, reconstruction, rehabilitation, improvement,
2591	2591	4 financing, architectural planning, and installation of capital
2592	2592	5 facilities consisting of buildings, structures, and durable
2593	2593	6 equipment and for the acquisition and improvement of real
2594	2594	7 property and interest in real property required, or expected
2595	2595	8 to be required, in connection with the public facilities, for
2596	2596	9 use by the county for the furnishing of governmental services
2597	2597	10 to its citizens, including, but not limited to, museums and
2598	2598	11 nursing homes.
2599	2599	12 (j) The Department may promulgate rules to implement
2600	2600	13 Public Act 95-1002 only to the extent necessary to apply the
2601	2601	14 existing rules for the Special County Retailers' Occupation
2602	2602	15 Tax for Public Safety to this new purpose for public
2603	2603	16 facilities.
2604	2604	17 (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
2605	2605	18 101-275, eff. 8-9-19; 101-604, eff. 12-13-19; 102-379, eff.
2606	2606	19 1-1-22; 102-700, eff. 4-19-22.)
2607	2607	20 (55 ILCS 5/5-1006.7)
2608	2608	21 Sec. 5-1006.7. School facility and resources occupation
2609	2609	22 taxes.
2610	2610	23 (a) In any county, a tax shall be imposed upon all persons
2611	2611	24 engaged in the business of selling tangible personal property,
2612	2612	25 leasing tangible personal property, or both selling and
2613	2613
2614	2614
2615	2615
2616	2616
2617	2617
2618	2618	SB2201 - 71 - LRB103 28036 HLH 54415 b
2619	2619
2620	2620
2621	2621	SB2201- 72 -LRB103 28036 HLH 54415 b SB2201 - 72 - LRB103 28036 HLH 54415 b
2622	2622	SB2201 - 72 - LRB103 28036 HLH 54415 b
2623	2623	1 leasing tangible personal property, other than personal
2624	2624	2 property titled or registered with an agency of this State's
2625	2625	3 government, at retail in the county on the gross receipts from
2626	2626	4 the sales or leases made in the course of business to provide
2627	2627	5 revenue to be used exclusively for (i) school facility
2628	2628	6 purposes (except as otherwise provided in this Section), (ii)
2629	2629	7 school resource officers and mental health professionals, or
2630	2630	8 (iii) school facility purposes, school resource officers, and
2631	2631	9 mental health professionals if a proposition for the tax has
2632	2632	10 been submitted to the electors of that county and approved by a
2633	2633	11 majority of those voting on the question as provided in
2634	2634	12 subsection (c). The tax shall not be imposed on the sale or
2635	2635	13 lease of: (1) tangible personal property titled or registered
2636	2636	14 with an agency of this State's government; (2) tangible
2637	2637	15 personal property subject to a personal property lease
2638	2638	16 transaction tax paid to the home rule municipality; (3)
2639	2639	17 computer software; or (4) tangible personal property subject
2640	2640	18 to the Rental Purchase Agreement Occupation and Use Tax Act.
2641	2641	19 The tax under this Section shall be imposed only in
2642	2642	20 one-quarter percent increments and may not exceed 1%.
2643	2643	21 This additional tax may not be imposed on tangible
2644	2644	22 personal property taxed at the 1% rate under the Retailers'
2645	2645	23 Occupation Tax Act (or at the 0% rate imposed under Public Act
2646	2646	24 102-700 this amendatory Act of the 102nd General Assembly).
2647	2647	25 Beginning December 1, 2019 and through December 31, 2020, this
2648	2648	26 tax is not imposed on sales of aviation fuel unless the tax
2649	2649
2650	2650
2651	2651
2652	2652
2653	2653
2654	2654	SB2201 - 72 - LRB103 28036 HLH 54415 b
2655	2655
2656	2656
2657	2657	SB2201- 73 -LRB103 28036 HLH 54415 b SB2201 - 73 - LRB103 28036 HLH 54415 b
2658	2658	SB2201 - 73 - LRB103 28036 HLH 54415 b
2659	2659	1 revenue is expended for airport-related purposes. If the
2660	2660	2 county does not have an airport-related purpose to which it
2661	2661	3 dedicates aviation fuel tax revenue, then aviation fuel is
2662	2662	4 excluded from the tax. The county must comply with the
2663	2663	5 certification requirements for airport-related purposes under
2664	2664	6 Section 2-22 of the Retailers' Occupation Tax Act. For
2665	2665	7 purposes of this Section, "airport-related purposes" has the
2666	2666	8 meaning ascribed in Section 6z-20.2 of the State Finance Act.
2667	2667	9 Beginning January 1, 2021, this tax is not imposed on sales of
2668	2668	10 aviation fuel for so long as the revenue use requirements of 49
2669	2669	11 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
2670	2670	12 The Department of Revenue has full power to administer and
2671	2671	13 enforce this subsection, to collect all taxes and penalties
2672	2672	14 due under this subsection, to dispose of taxes and penalties
2673	2673	15 so collected in the manner provided in this subsection, and to
2674	2674	16 determine all rights to credit memoranda arising on account of
2675	2675	17 the erroneous payment of a tax or penalty under this
2676	2676	18 subsection. The Department shall deposit all taxes and
2677	2677	19 penalties collected under this subsection into a special fund
2678	2678	20 created for that purpose.
2679	2679	21 In the administration of and compliance with this
2680	2680	22 subsection, the Department and persons who are subject to this
2681	2681	23 subsection (i) have the same rights, remedies, privileges,
2682	2682	24 immunities, powers, and duties, (ii) are subject to the same
2683	2683	25 conditions, restrictions, limitations, penalties, and
2684	2684	26 definitions of terms, and (iii) shall employ the same modes of
2685	2685
2686	2686
2687	2687
2688	2688
2689	2689
2690	2690	SB2201 - 73 - LRB103 28036 HLH 54415 b
2691	2691
2692	2692
2693	2693	SB2201- 74 -LRB103 28036 HLH 54415 b SB2201 - 74 - LRB103 28036 HLH 54415 b
2694	2694	SB2201 - 74 - LRB103 28036 HLH 54415 b
2695	2695	1 procedure as are set forth in Sections 1 through 1o, 2 through
2696	2696	2 2-70 (in respect to all provisions contained in those Sections
2697	2697	3 other than the State rate of tax), 2a through 2h, 3 (except as
2698	2698	4 to the disposition of taxes and penalties collected, and
2699	2699	5 except that the retailer's discount is not allowed for taxes
2700	2700	6 paid on aviation fuel that are subject to the revenue use
2701	2701	7 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5,
2702	2702	8 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c,
2703	2703	9 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers'
2704	2704	10 Occupation Tax Act and all provisions of the Uniform Penalty
2705	2705	11 and Interest Act as if those provisions were set forth in this
2706	2706	12 subsection.
2707	2707	13 The certificate of registration that is issued by the
2708	2708	14 Department to a retailer under the Retailers' Occupation Tax
2709	2709	15 Act permits the retailer to engage in a business that is
2710	2710	16 taxable without registering separately with the Department
2711	2711	17 under an ordinance or resolution under this subsection.
2712	2712	18 Persons subject to any tax imposed under the authority
2713	2713	19 granted in this subsection may reimburse themselves for their
2714	2714	20 seller's tax liability by separately stating that tax as an
2715	2715	21 additional charge, which may be stated in combination, in a
2716	2716	22 single amount, with State tax that sellers are required to
2717	2717	23 collect under the Use Tax Act, pursuant to any bracketed
2718	2718	24 schedules set forth by the Department.
2719	2719	25 (b) If a tax has been imposed under subsection (a), then a
2720	2720	26 service occupation tax must also be imposed at the same rate
2721	2721
2722	2722
2723	2723
2724	2724
2725	2725
2726	2726	SB2201 - 74 - LRB103 28036 HLH 54415 b
2727	2727
2728	2728
2729	2729	SB2201- 75 -LRB103 28036 HLH 54415 b SB2201 - 75 - LRB103 28036 HLH 54415 b
2730	2730	SB2201 - 75 - LRB103 28036 HLH 54415 b
2731	2731	1 upon all persons engaged, in the county, in the business of
2732	2732	2 making sales of service, who, as an incident to making those
2733	2733	3 sales of service, transfer tangible personal property within
2734	2734	4 the county as an incident to a sale of service.
2735	2735	5 This tax may not be imposed on tangible personal property
2736	2736	6 taxed at the 1% rate under the Service Occupation Tax Act (or
2737	2737	7 at the 0% rate imposed under Public Act 102-700 this
2738	2738	8 amendatory Act of the 102nd General Assembly). Beginning
2739	2739	9 December 1, 2019 and through December 31, 2020, this tax is not
2740	2740	10 imposed on sales of aviation fuel unless the tax revenue is
2741	2741	11 expended for airport-related purposes. If the county does not
2742	2742	12 have an airport-related purpose to which it dedicates aviation
2743	2743	13 fuel tax revenue, then aviation fuel is excluded from the tax.
2744	2744	14 The county must comply with the certification requirements for
2745	2745	15 airport-related purposes under Section 2-22 of the Retailers'
2746	2746	16 Occupation Tax Act. For purposes of this Section,
2747	2747	17 "airport-related purposes" has the meaning ascribed in Section
2748	2748	18 6z-20.2 of the State Finance Act. Beginning January 1, 2021,
2749	2749	19 this tax is not imposed on sales of aviation fuel for so long
2750	2750	20 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2751	2751	21 U.S.C. 47133 are binding on the county.
2752	2752	22 The tax imposed under this subsection and all civil
2753	2753	23 penalties that may be assessed as an incident thereof shall be
2754	2754	24 collected and enforced by the Department and deposited into a
2755	2755	25 special fund created for that purpose. The Department has full
2756	2756	26 power to administer and enforce this subsection, to collect
2757	2757
2758	2758
2759	2759
2760	2760
2761	2761
2762	2762	SB2201 - 75 - LRB103 28036 HLH 54415 b
2763	2763
2764	2764
2765	2765	SB2201- 76 -LRB103 28036 HLH 54415 b SB2201 - 76 - LRB103 28036 HLH 54415 b
2766	2766	SB2201 - 76 - LRB103 28036 HLH 54415 b
2767	2767	1 all taxes and penalties due under this subsection, to dispose
2768	2768	2 of taxes and penalties so collected in the manner provided in
2769	2769	3 this subsection, and to determine all rights to credit
2770	2770	4 memoranda arising on account of the erroneous payment of a tax
2771	2771	5 or penalty under this subsection.
2772	2772	6 In the administration of and compliance with this
2773	2773	7 subsection, the Department and persons who are subject to this
2774	2774	8 subsection shall (i) have the same rights, remedies,
2775	2775	9 privileges, immunities, powers and duties, (ii) be subject to
2776	2776	10 the same conditions, restrictions, limitations, penalties and
2777	2777	11 definition of terms, and (iii) employ the same modes of
2778	2778	12 procedure as are set forth in Sections 2 (except that that
2779	2779	13 reference to State in the definition of supplier maintaining a
2780	2780	14 place of business in this State means the county), 2a through
2781	2781	15 2d, 3 through 3-50 (in respect to all provisions contained in
2782	2782	16 those Sections other than the State rate of tax), 4 (except
2783	2783	17 that the reference to the State shall be to the county), 5, 7,
2784	2784	18 8 (except that the jurisdiction to which the tax is a debt to
2785	2785	19 the extent indicated in that Section 8 is the county), 9
2786	2786	20 (except as to the disposition of taxes and penalties
2787	2787	21 collected, and except that the retailer's discount is not
2788	2788	22 allowed for taxes paid on aviation fuel that are subject to the
2789	2789	23 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2790	2790	24 47133), 10, 11, 12 (except the reference therein to Section 2b
2791	2791	25 of the Retailers' Occupation Tax Act), 13 (except that any
2792	2792	26 reference to the State means the county), Section 15, 16, 17,
2793	2793
2794	2794
2795	2795
2796	2796
2797	2797
2798	2798	SB2201 - 76 - LRB103 28036 HLH 54415 b
2799	2799
2800	2800
2801	2801	SB2201- 77 -LRB103 28036 HLH 54415 b SB2201 - 77 - LRB103 28036 HLH 54415 b
2802	2802	SB2201 - 77 - LRB103 28036 HLH 54415 b
2803	2803	1 18, 19, and 20 of the Service Occupation Tax Act and all
2804	2804	2 provisions of the Uniform Penalty and Interest Act, as fully
2805	2805	3 as if those provisions were set forth herein.
2806	2806	4 Persons subject to any tax imposed under the authority
2807	2807	5 granted in this subsection may reimburse themselves for their
2808	2808	6 serviceman's tax liability by separately stating the tax as an
2809	2809	7 additional charge, which may be stated in combination, in a
2810	2810	8 single amount, with State tax that servicemen are authorized
2811	2811	9 to collect under the Service Use Tax Act, pursuant to any
2812	2812	10 bracketed schedules set forth by the Department.
2813	2813	11 (c) The tax under this Section may not be imposed until the
2814	2814	12 question of imposing the tax has been submitted to the
2815	2815	13 electors of the county at a regular election and approved by a
2816	2816	14 majority of the electors voting on the question. For all
2817	2817	15 regular elections held prior to August 23, 2011 (the effective
2818	2818	16 date of Public Act 97-542), upon a resolution by the county
2819	2819	17 board or a resolution by school district boards that represent
2820	2820	18 at least 51% of the student enrollment within the county, the
2821	2821	19 county board must certify the question to the proper election
2822	2822	20 authority in accordance with the Election Code.
2823	2823	21 For all regular elections held prior to August 23, 2011
2824	2824	22 (the effective date of Public Act 97-542), the election
2825	2825	23 authority must submit the question in substantially the
2826	2826	24 following form:
2827	2827	25 Shall (name of county) be authorized to impose a
2828	2828	26 retailers' occupation tax and a service occupation tax
2829	2829
2830	2830
2831	2831
2832	2832
2833	2833
2834	2834	SB2201 - 77 - LRB103 28036 HLH 54415 b
2835	2835
2836	2836
2837	2837	SB2201- 78 -LRB103 28036 HLH 54415 b SB2201 - 78 - LRB103 28036 HLH 54415 b
2838	2838	SB2201 - 78 - LRB103 28036 HLH 54415 b
2839	2839	1 (commonly referred to as a "sales tax") at a rate of
2840	2840	2 (insert rate) to be used exclusively for school facility
2841	2841	3 purposes?
2842	2842	4 The election authority must record the votes as "Yes" or
2843	2843	5 "No".
2844	2844	6 If a majority of the electors voting on the question vote
2845	2845	7 in the affirmative, then the county may, thereafter, impose
2846	2846	8 the tax.
2847	2847	9 For all regular elections held on or after August 23, 2011
2848	2848	10 (the effective date of Public Act 97-542), the regional
2849	2849	11 superintendent of schools for the county must, upon receipt of
2850	2850	12 a resolution or resolutions of school district boards that
2851	2851	13 represent more than 50% of the student enrollment within the
2852	2852	14 county, certify the question to the proper election authority
2853	2853	15 for submission to the electors of the county at the next
2854	2854	16 regular election at which the question lawfully may be
2855	2855	17 submitted to the electors, all in accordance with the Election
2856	2856	18 Code.
2857	2857	19 For all regular elections held on or after August 23, 2011
2858	2858	20 (the effective date of Public Act 97-542) and before August
2859	2859	21 23, 2019 (the effective date of Public Act 101-455), the
2860	2860	22 election authority must submit the question in substantially
2861	2861	23 the following form:
2862	2862	24 Shall a retailers' occupation tax and a service
2863	2863	25 occupation tax (commonly referred to as a "sales tax") be
2864	2864	26 imposed in (name of county) at a rate of (insert rate) to
2865	2865
2866	2866
2867	2867
2868	2868
2869	2869
2870	2870	SB2201 - 78 - LRB103 28036 HLH 54415 b
2871	2871
2872	2872
2873	2873	SB2201- 79 -LRB103 28036 HLH 54415 b SB2201 - 79 - LRB103 28036 HLH 54415 b
2874	2874	SB2201 - 79 - LRB103 28036 HLH 54415 b
2875	2875	1 be used exclusively for school facility purposes?
2876	2876	2 The election authority must record the votes as "Yes" or
2877	2877	3 "No".
2878	2878	4 If a majority of the electors voting on the question vote
2879	2879	5 in the affirmative, then the tax shall be imposed at the rate
2880	2880	6 set forth in the question.
2881	2881	7 For all regular elections held on or after August 23, 2019
2882	2882	8 (the effective date of Public Act 101-455), the election
2883	2883	9 authority must submit the question as follows:
2884	2884	10 (1) If the referendum is to expand the use of revenues
2885	2885	11 from a currently imposed tax exclusively for school
2886	2886	12 facility purposes to include school resource officers and
2887	2887	13 mental health professionals, the question shall be in
2888	2888	14 substantially the following form:
2889	2889	15 In addition to school facility purposes, shall
2890	2890	16 (name of county) school districts be authorized to use
2891	2891	17 revenues from the tax commonly referred to as the
2892	2892	18 school facility sales tax that is currently imposed in
2893	2893	19 (name of county) at a rate of (insert rate) for school
2894	2894	20 resource officers and mental health professionals?
2895	2895	21 (2) If the referendum is to increase the rate of a tax
2896	2896	22 currently imposed exclusively for school facility purposes
2897	2897	23 at less than 1% and dedicate the additional revenues for
2898	2898	24 school resource officers and mental health professionals,
2899	2899	25 the question shall be in substantially the following form:
2900	2900	26 Shall the tax commonly referred to as the school
2901	2901
2902	2902
2903	2903
2904	2904
2905	2905
2906	2906	SB2201 - 79 - LRB103 28036 HLH 54415 b
2907	2907
2908	2908
2909	2909	SB2201- 80 -LRB103 28036 HLH 54415 b SB2201 - 80 - LRB103 28036 HLH 54415 b
2910	2910	SB2201 - 80 - LRB103 28036 HLH 54415 b
2911	2911	1 facility sales tax that is currently imposed in (name
2912	2912	2 of county) at the rate of (insert rate) be increased to
2913	2913	3 a rate of (insert rate) with the additional revenues
2914	2914	4 used exclusively for school resource officers and
2915	2915	5 mental health professionals?
2916	2916	6 (3) If the referendum is to impose a tax in a county
2917	2917	7 that has not previously imposed a tax under this Section
2918	2918	8 exclusively for school facility purposes, the question
2919	2919	9 shall be in substantially the following form:
2920	2920	10 Shall a retailers' occupation tax and a service
2921	2921	11 occupation tax (commonly referred to as a sales tax)
2922	2922	12 be imposed in (name of county) at a rate of (insert
2923	2923	13 rate) to be used exclusively for school facility
2924	2924	14 purposes?
2925	2925	15 (4) If the referendum is to impose a tax in a county
2926	2926	16 that has not previously imposed a tax under this Section
2927	2927	17 exclusively for school resource officers and mental health
2928	2928	18 professionals, the question shall be in substantially the
2929	2929	19 following form:
2930	2930	20 Shall a retailers' occupation tax and a service
2931	2931	21 occupation tax (commonly referred to as a sales tax)
2932	2932	22 be imposed in (name of county) at a rate of (insert
2933	2933	23 rate) to be used exclusively for school resource
2934	2934	24 officers and mental health professionals?
2935	2935	25 (5) If the referendum is to impose a tax in a county
2936	2936	26 that has not previously imposed a tax under this Section
2937	2937
2938	2938
2939	2939
2940	2940
2941	2941
2942	2942	SB2201 - 80 - LRB103 28036 HLH 54415 b
2943	2943
2944	2944
2945	2945	SB2201- 81 -LRB103 28036 HLH 54415 b SB2201 - 81 - LRB103 28036 HLH 54415 b
2946	2946	SB2201 - 81 - LRB103 28036 HLH 54415 b
2947	2947	1 exclusively for school facility purposes, school resource
2948	2948	2 officers, and mental health professionals, the question
2949	2949	3 shall be in substantially the following form:
2950	2950	4 Shall a retailers' occupation tax and a service
2951	2951	5 occupation tax (commonly referred to as a sales tax)
2952	2952	6 be imposed in (name of county) at a rate of (insert
2953	2953	7 rate) to be used exclusively for school facility
2954	2954	8 purposes, school resource officers, and mental health
2955	2955	9 professionals?
2956	2956	10 The election authority must record the votes as "Yes" or
2957	2957	11 "No".
2958	2958	12 If a majority of the electors voting on the question vote
2959	2959	13 in the affirmative, then the tax shall be imposed at the rate
2960	2960	14 set forth in the question.
2961	2961	15 For the purposes of this subsection (c), "enrollment"
2962	2962	16 means the head count of the students residing in the county on
2963	2963	17 the last school day of September of each year, which must be
2964	2964	18 reported on the Illinois State Board of Education Public
2965	2965	19 School Fall Enrollment/Housing Report.
2966	2966	20 (d) Except as otherwise provided, the Department shall
2967	2967	21 immediately pay over to the State Treasurer, ex officio, as
2968	2968	22 trustee, all taxes and penalties collected under this Section
2969	2969	23 to be deposited into the School Facility Occupation Tax Fund,
2970	2970	24 which shall be an unappropriated trust fund held outside the
2971	2971	25 State treasury. Taxes and penalties collected on aviation fuel
2972	2972	26 sold on or after December 1, 2019 and through December 31,
2973	2973
2974	2974
2975	2975
2976	2976
2977	2977
2978	2978	SB2201 - 81 - LRB103 28036 HLH 54415 b
2979	2979
2980	2980
2981	2981	SB2201- 82 -LRB103 28036 HLH 54415 b SB2201 - 82 - LRB103 28036 HLH 54415 b
2982	2982	SB2201 - 82 - LRB103 28036 HLH 54415 b
2983	2983	1 2020, shall be immediately paid over by the Department to the
2984	2984	2 State Treasurer, ex officio, as trustee, for deposit into the
2985	2985	3 Local Government Aviation Trust Fund. The Department shall
2986	2986	4 only pay moneys into the Local Government Aviation Trust Fund
2987	2987	5 under this Section for so long as the revenue use requirements
2988	2988	6 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
2989	2989	7 county.
2990	2990	8 On or before the 25th day of each calendar month, the
2991	2991	9 Department shall prepare and certify to the Comptroller the
2992	2992	10 disbursement of stated sums of money to the regional
2993	2993	11 superintendents of schools in counties from which retailers or
2994	2994	12 servicemen have paid taxes or penalties to the Department
2995	2995	13 during the second preceding calendar month. The amount to be
2996	2996	14 paid to each regional superintendent of schools and disbursed
2997	2997	15 to him or her in accordance with Section 3-14.31 of the School
2998	2998	16 Code, is equal to the amount (not including credit memoranda
2999	2999	17 and not including taxes and penalties collected on aviation
3000	3000	18 fuel sold on or after December 1, 2019 and through December 31,
3001	3001	19 2020) collected from the county under this Section during the
3002	3002	20 second preceding calendar month by the Department, (i) less 2%
3003	3003	21 of that amount (except the amount collected on aviation fuel
3004	3004	22 sold on or after December 1, 2019 and through December 31,
3005	3005	23 2020), of which 50% shall be deposited into the Tax Compliance
3006	3006	24 and Administration Fund and shall be used by the Department,
3007	3007	25 subject to appropriation, to cover the costs of the Department
3008	3008	26 in administering and enforcing the provisions of this Section,
3009	3009
3010	3010
3011	3011
3012	3012
3013	3013
3014	3014	SB2201 - 82 - LRB103 28036 HLH 54415 b
3015	3015
3016	3016
3017	3017	SB2201- 83 -LRB103 28036 HLH 54415 b SB2201 - 83 - LRB103 28036 HLH 54415 b
3018	3018	SB2201 - 83 - LRB103 28036 HLH 54415 b
3019	3019	1 on behalf of the county, and 50% shall be distributed to the
3020	3020	2 regional superintendent of schools to cover the costs in
3021	3021	3 administering and enforcing the provisions of this Section; ,
3022	3022	4 (ii) plus an amount that the Department determines is
3023	3023	5 necessary to offset any amounts that were erroneously paid to
3024	3024	6 a different taxing body; (iii) less an amount equal to the
3025	3025	7 amount of refunds made during the second preceding calendar
3026	3026	8 month by the Department on behalf of the county; and (iv) less
3027	3027	9 any amount that the Department determines is necessary to
3028	3028	10 offset any amounts that were payable to a different taxing
3029	3029	11 body but were erroneously paid to the county. When certifying
3030	3030	12 the amount of a monthly disbursement to a regional
3031	3031	13 superintendent of schools under this Section, the Department
3032	3032	14 shall increase or decrease the amounts by an amount necessary
3033	3033	15 to offset any miscalculation of previous disbursements within
3034	3034	16 the previous 6 months from the time a miscalculation is
3035	3035	17 discovered.
3036	3036	18 Within 10 days after receipt by the Comptroller from the
3037	3037	19 Department of the disbursement certification to the regional
3038	3038	20 superintendents of the schools provided for in this Section,
3039	3039	21 the Comptroller shall cause the orders to be drawn for the
3040	3040	22 respective amounts in accordance with directions contained in
3041	3041	23 the certification.
3042	3042	24 If the Department determines that a refund should be made
3043	3043	25 under this Section to a claimant instead of issuing a credit
3044	3044	26 memorandum, then the Department shall notify the Comptroller,
3045	3045
3046	3046
3047	3047
3048	3048
3049	3049
3050	3050	SB2201 - 83 - LRB103 28036 HLH 54415 b
3051	3051
3052	3052
3053	3053	SB2201- 84 -LRB103 28036 HLH 54415 b SB2201 - 84 - LRB103 28036 HLH 54415 b
3054	3054	SB2201 - 84 - LRB103 28036 HLH 54415 b
3055	3055	1 who shall cause the order to be drawn for the amount specified
3056	3056	2 and to the person named in the notification from the
3057	3057	3 Department. The refund shall be paid by the Treasurer out of
3058	3058	4 the School Facility Occupation Tax Fund or the Local
3059	3059	5 Government Aviation Trust Fund, as appropriate.
3060	3060	6 (e) For the purposes of determining the local governmental
3061	3061	7 unit whose tax is applicable, a retail sale by a producer of
3062	3062	8 coal or another mineral mined in Illinois is a sale at retail
3063	3063	9 at the place where the coal or other mineral mined in Illinois
3064	3064	10 is extracted from the earth. This subsection does not apply to
3065	3065	11 coal or another mineral when it is delivered or shipped by the
3066	3066	12 seller to the purchaser at a point outside Illinois so that the
3067	3067	13 sale is exempt under the United States Constitution as a sale
3068	3068	14 in interstate or foreign commerce.
3069	3069	15 (f) Nothing in this Section may be construed to authorize
3070	3070	16 a tax to be imposed upon the privilege of engaging in any
3071	3071	17 business that under the Constitution of the United States may
3072	3072	18 not be made the subject of taxation by this State.
3073	3073	19 (g) If a county board imposes a tax under this Section
3074	3074	20 pursuant to a referendum held before August 23, 2011 (the
3075	3075	21 effective date of Public Act 97-542) at a rate below the rate
3076	3076	22 set forth in the question approved by a majority of electors of
3077	3077	23 that county voting on the question as provided in subsection
3078	3078	24 (c), then the county board may, by ordinance, increase the
3079	3079	25 rate of the tax up to the rate set forth in the question
3080	3080	26 approved by a majority of electors of that county voting on the
3081	3081
3082	3082
3083	3083
3084	3084
3085	3085
3086	3086	SB2201 - 84 - LRB103 28036 HLH 54415 b
3087	3087
3088	3088
3089	3089	SB2201- 85 -LRB103 28036 HLH 54415 b SB2201 - 85 - LRB103 28036 HLH 54415 b
3090	3090	SB2201 - 85 - LRB103 28036 HLH 54415 b
3091	3091	1 question as provided in subsection (c). If a county board
3092	3092	2 imposes a tax under this Section pursuant to a referendum held
3093	3093	3 before August 23, 2011 (the effective date of Public Act
3094	3094	4 97-542), then the board may, by ordinance, discontinue or
3095	3095	5 reduce the rate of the tax. If a tax is imposed under this
3096	3096	6 Section pursuant to a referendum held on or after August 23,
3097	3097	7 2011 (the effective date of Public Act 97-542) and before
3098	3098	8 August 23, 2019 (the effective date of Public Act 101-455),
3099	3099	9 then the county board may reduce or discontinue the tax, but
3100	3100	10 only in accordance with subsection (h-5) of this Section. If a
3101	3101	11 tax is imposed under this Section pursuant to a referendum
3102	3102	12 held on or after August 23, 2019 (the effective date of Public
3103	3103	13 Act 101-455), then the county board may reduce or discontinue
3104	3104	14 the tax, but only in accordance with subsection (h-10). If,
3105	3105	15 however, a school board issues bonds that are secured by the
3106	3106	16 proceeds of the tax under this Section, then the county board
3107	3107	17 may not reduce the tax rate or discontinue the tax if that rate
3108	3108	18 reduction or discontinuance would adversely affect the school
3109	3109	19 board's ability to pay the principal and interest on those
3110	3110	20 bonds as they become due or necessitate the extension of
3111	3111	21 additional property taxes to pay the principal and interest on
3112	3112	22 those bonds. If the county board reduces the tax rate or
3113	3113	23 discontinues the tax, then a referendum must be held in
3114	3114	24 accordance with subsection (c) of this Section in order to
3115	3115	25 increase the rate of the tax or to reimpose the discontinued
3116	3116	26 tax.
3117	3117
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122	SB2201 - 85 - LRB103 28036 HLH 54415 b
3123	3123
3124	3124
3125	3125	SB2201- 86 -LRB103 28036 HLH 54415 b SB2201 - 86 - LRB103 28036 HLH 54415 b
3126	3126	SB2201 - 86 - LRB103 28036 HLH 54415 b
3127	3127	1 Until January 1, 2014, the results of any election that
3128	3128	2 imposes, reduces, or discontinues a tax under this Section
3129	3129	3 must be certified by the election authority, and any ordinance
3130	3130	4 that increases or lowers the rate or discontinues the tax must
3131	3131	5 be certified by the county clerk and, in each case, filed with
3132	3132	6 the Illinois Department of Revenue either (i) on or before the
3133	3133	7 first day of April, whereupon the Department shall proceed to
3134	3134	8 administer and enforce the tax or change in the rate as of the
3135	3135	9 first day of July next following the filing; or (ii) on or
3136	3136	10 before the first day of October, whereupon the Department
3137	3137	11 shall proceed to administer and enforce the tax or change in
3138	3138	12 the rate as of the first day of January next following the
3139	3139	13 filing.
3140	3140	14 Beginning January 1, 2014, the results of any election
3141	3141	15 that imposes, reduces, or discontinues a tax under this
3142	3142	16 Section must be certified by the election authority, and any
3143	3143	17 ordinance that increases or lowers the rate or discontinues
3144	3144	18 the tax must be certified by the county clerk and, in each
3145	3145	19 case, filed with the Illinois Department of Revenue either (i)
3146	3146	20 on or before the first day of May, whereupon the Department
3147	3147	21 shall proceed to administer and enforce the tax or change in
3148	3148	22 the rate as of the first day of July next following the filing;
3149	3149	23 or (ii) on or before the first day of October, whereupon the
3150	3150	24 Department shall proceed to administer and enforce the tax or
3151	3151	25 change in the rate as of the first day of January next
3152	3152	26 following the filing.
3153	3153
3154	3154
3155	3155
3156	3156
3157	3157
3158	3158	SB2201 - 86 - LRB103 28036 HLH 54415 b
3159	3159
3160	3160
3161	3161	SB2201- 87 -LRB103 28036 HLH 54415 b SB2201 - 87 - LRB103 28036 HLH 54415 b
3162	3162	SB2201 - 87 - LRB103 28036 HLH 54415 b
3163	3163	1 (h) For purposes of this Section, "school facility
3164	3164	2 purposes" means (i) the acquisition, development,
3165	3165	3 construction, reconstruction, rehabilitation, improvement,
3166	3166	4 financing, architectural planning, and installation of capital
3167	3167	5 facilities consisting of buildings, structures, and durable
3168	3168	6 equipment and for the acquisition and improvement of real
3169	3169	7 property and interest in real property required, or expected
3170	3170	8 to be required, in connection with the capital facilities and
3171	3171	9 (ii) the payment of bonds or other obligations heretofore or
3172	3172	10 hereafter issued, including bonds or other obligations
3173	3173	11 heretofore or hereafter issued to refund or to continue to
3174	3174	12 refund bonds or other obligations issued, for school facility
3175	3175	13 purposes, provided that the taxes levied to pay those bonds
3176	3176	14 are abated by the amount of the taxes imposed under this
3177	3177	15 Section that are used to pay those bonds. "School facility
3178	3178	16 purposes" also includes fire prevention, safety, energy
3179	3179	17 conservation, accessibility, school security, and specified
3180	3180	18 repair purposes set forth under Section 17-2.11 of the School
3181	3181	19 Code.
3182	3182	20 (h-5) A county board in a county where a tax has been
3183	3183	21 imposed under this Section pursuant to a referendum held on or
3184	3184	22 after August 23, 2011 (the effective date of Public Act
3185	3185	23 97-542) and before August 23, 2019 (the effective date of
3186	3186	24 Public Act 101-455) may, by ordinance or resolution, submit to
3187	3187	25 the voters of the county the question of reducing or
3188	3188	26 discontinuing the tax. In the ordinance or resolution, the
3189	3189
3190	3190
3191	3191
3192	3192
3193	3193
3194	3194	SB2201 - 87 - LRB103 28036 HLH 54415 b
3195	3195
3196	3196
3197	3197	SB2201- 88 -LRB103 28036 HLH 54415 b SB2201 - 88 - LRB103 28036 HLH 54415 b
3198	3198	SB2201 - 88 - LRB103 28036 HLH 54415 b
3199	3199	1 county board shall certify the question to the proper election
3200	3200	2 authority in accordance with the Election Code. The election
3201	3201	3 authority must submit the question in substantially the
3202	3202	4 following form:
3203	3203	5 Shall the school facility retailers' occupation tax
3204	3204	6 and service occupation tax (commonly referred to as the
3205	3205	7 "school facility sales tax") currently imposed in (name of
3206	3206	8 county) at a rate of (insert rate) be (reduced to (insert
3207	3207	9 rate))(discontinued)?
3208	3208	10 If a majority of the electors voting on the question vote in
3209	3209	11 the affirmative, then, subject to the provisions of subsection
3210	3210	12 (g) of this Section, the tax shall be reduced or discontinued
3211	3211	13 as set forth in the question.
3212	3212	14 (h-10) A county board in a county where a tax has been
3213	3213	15 imposed under this Section pursuant to a referendum held on or
3214	3214	16 after August 23, 2019 (the effective date of Public Act
3215	3215	17 101-455) may, by ordinance or resolution, submit to the voters
3216	3216	18 of the county the question of reducing or discontinuing the
3217	3217	19 tax. In the ordinance or resolution, the county board shall
3218	3218	20 certify the question to the proper election authority in
3219	3219	21 accordance with the Election Code. The election authority must
3220	3220	22 submit the question in substantially the following form:
3221	3221	23 Shall the school facility and resources retailers'
3222	3222	24 occupation tax and service occupation tax (commonly
3223	3223	25 referred to as the school facility and resources sales
3224	3224	26 tax) currently imposed in (name of county) at a rate of
3225	3225
3226	3226
3227	3227
3228	3228
3229	3229
3230	3230	SB2201 - 88 - LRB103 28036 HLH 54415 b
3231	3231
3232	3232
3233	3233	SB2201- 89 -LRB103 28036 HLH 54415 b SB2201 - 89 - LRB103 28036 HLH 54415 b
3234	3234	SB2201 - 89 - LRB103 28036 HLH 54415 b
3235	3235	1 (insert rate) be (reduced to (insert rate))
3236	3236	2 (discontinued)?
3237	3237	3 The election authority must record the votes as "Yes" or
3238	3238	4 "No".
3239	3239	5 If a majority of the electors voting on the question vote
3240	3240	6 in the affirmative, then, subject to the provisions of
3241	3241	7 subsection (g) of this Section, the tax shall be reduced or
3242	3242	8 discontinued as set forth in the question.
3243	3243	9 (i) This Section does not apply to Cook County.
3244	3244	10 (j) This Section may be cited as the County School
3245	3245	11 Facility and Resources Occupation Tax Law.
3246	3246	12 (Source: P.A. 101-10, eff. 6-5-19; 101-455, eff. 8-23-19;
3247	3247	13 101-604, eff. 12-13-19; 102-700, eff. 4-19-22; 102-1062, eff.
3248	3248	14 7-1-22; revised 8-10-22.)
3249	3249	15 Section 20. The Illinois Municipal Code is amended by
3250	3250	16 changing Sections 8-11-1, 8-11-1.3, and 8-11-6a as follows:
3251	3251	17 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
3252	3252	18 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
3253	3253	19 Act. The corporate authorities of a home rule municipality may
3254	3254	20 impose a tax upon all persons engaged in the business of
3255	3255	21 selling tangible personal property, leasing tangible personal
3256	3256	22 property, or both selling and leasing tangible personal
3257	3257	23 property, other than an item of tangible personal property
3258	3258	24 titled or registered with an agency of this State's
3259	3259
3260	3260
3261	3261
3262	3262
3263	3263
3264	3264	SB2201 - 89 - LRB103 28036 HLH 54415 b
3265	3265
3266	3266
3267	3267	SB2201- 90 -LRB103 28036 HLH 54415 b SB2201 - 90 - LRB103 28036 HLH 54415 b
3268	3268	SB2201 - 90 - LRB103 28036 HLH 54415 b
3269	3269	1 government, at retail in the municipality on the gross
3270	3270	2 receipts from these sales or leases made in the course of such
3271	3271	3 business. The tax shall not be imposed on the sale or lease of:
3272	3272	4 (1) tangible personal property titled or registered with an
3273	3273	5 agency of this State's government; (2) tangible personal
3274	3274	6 property subject to a personal property lease transaction tax
3275	3275	7 paid to the home rule municipality; (3) computer software; or
3276	3276	8 (4) tangible personal property subject to the Rental Purchase
3277	3277	9 Agreement Occupation and Use Tax Act. If imposed, the tax
3278	3278	10 shall only be imposed in 1/4% increments. On and after
3279	3279	11 September 1, 1991, this additional tax may not be imposed on
3280	3280	12 tangible personal property taxed at the 1% rate under the
3281	3281	13 Retailers' Occupation Tax Act (or at the 0% rate imposed under
3282	3282	14 this amendatory Act of the 102nd General Assembly). Beginning
3283	3283	15 December 1, 2019, this tax is not imposed on sales of aviation
3284	3284	16 fuel unless the tax revenue is expended for airport-related
3285	3285	17 purposes. If a municipality does not have an airport-related
3286	3286	18 purpose to which it dedicates aviation fuel tax revenue, then
3287	3287	19 aviation fuel is excluded from the tax. Each municipality must
3288	3288	20 comply with the certification requirements for airport-related
3289	3289	21 purposes under Section 2-22 of the Retailers' Occupation Tax
3290	3290	22 Act. For purposes of this Section, "airport-related purposes"
3291	3291	23 has the meaning ascribed in Section 6z-20.2 of the State
3292	3292	24 Finance Act. This exclusion for aviation fuel only applies for
3293	3293	25 so long as the revenue use requirements of 49 U.S.C. 47107(b)
3294	3294	26 and 49 U.S.C. 47133 are binding on the municipality. The
3295	3295
3296	3296
3297	3297
3298	3298
3299	3299
3300	3300	SB2201 - 90 - LRB103 28036 HLH 54415 b
3301	3301
3302	3302
3303	3303	SB2201- 91 -LRB103 28036 HLH 54415 b SB2201 - 91 - LRB103 28036 HLH 54415 b
3304	3304	SB2201 - 91 - LRB103 28036 HLH 54415 b
3305	3305	1 changes made to this Section by this amendatory Act of the
3306	3306	2 101st General Assembly are a denial and limitation of home
3307	3307	3 rule powers and functions under subsection (g) of Section 6 of
3308	3308	4 Article VII of the Illinois Constitution. The tax imposed by a
3309	3309	5 home rule municipality under this Section and all civil
3310	3310	6 penalties that may be assessed as an incident of the tax shall
3311	3311	7 be collected and enforced by the State Department of Revenue.
3312	3312	8 The certificate of registration that is issued by the
3313	3313	9 Department to a retailer under the Retailers' Occupation Tax
3314	3314	10 Act shall permit the retailer to engage in a business that is
3315	3315	11 taxable under any ordinance or resolution enacted pursuant to
3316	3316	12 this Section without registering separately with the
3317	3317	13 Department under such ordinance or resolution or under this
3318	3318	14 Section. The Department shall have full power to administer
3319	3319	15 and enforce this Section; to collect all taxes and penalties
3320	3320	16 due hereunder; to dispose of taxes and penalties so collected
3321	3321	17 in the manner hereinafter provided; and to determine all
3322	3322	18 rights to credit memoranda arising on account of the erroneous
3323	3323	19 payment of tax or penalty hereunder. In the administration of,
3324	3324	20 and compliance with, this Section the Department and persons
3325	3325	21 who are subject to this Section shall have the same rights,
3326	3326	22 remedies, privileges, immunities, powers and duties, and be
3327	3327	23 subject to the same conditions, restrictions, limitations,
3328	3328	24 penalties and definitions of terms, and employ the same modes
3329	3329	25 of procedure, as are prescribed in Sections 1, 1a, 1d, 1e, 1f,
3330	3330	26 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
3331	3331
3332	3332
3333	3333
3334	3334
3335	3335
3336	3336	SB2201 - 91 - LRB103 28036 HLH 54415 b
3337	3337
3338	3338
3339	3339	SB2201- 92 -LRB103 28036 HLH 54415 b SB2201 - 92 - LRB103 28036 HLH 54415 b
3340	3340	SB2201 - 92 - LRB103 28036 HLH 54415 b
3341	3341	1 provisions therein other than the State rate of tax), 2c, 3
3342	3342	2 (except as to the disposition of taxes and penalties
3343	3343	3 collected, and except that the retailer's discount is not
3344	3344	4 allowed for taxes paid on aviation fuel that are subject to the
3345	3345	5 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3346	3346	6 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
3347	3347	7 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
3348	3348	8 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
3349	3349	9 Interest Act, as fully as if those provisions were set forth
3350	3350	10 herein.
3351	3351	11 No tax may be imposed by a home rule municipality under
3352	3352	12 this Section unless the municipality also imposes a tax at the
3353	3353	13 same rate under Section 8-11-5 of this Act.
3354	3354	14 Persons subject to any tax imposed under the authority
3355	3355	15 granted in this Section may reimburse themselves for their
3356	3356	16 seller's tax liability hereunder by separately stating that
3357	3357	17 tax as an additional charge, which charge may be stated in
3358	3358	18 combination, in a single amount, with State tax which sellers
3359	3359	19 are required to collect under the Use Tax Act, pursuant to such
3360	3360	20 bracket schedules as the Department may prescribe.
3361	3361	21 Whenever the Department determines that a refund should be
3362	3362	22 made under this Section to a claimant instead of issuing a
3363	3363	23 credit memorandum, the Department shall notify the State
3364	3364	24 Comptroller, who shall cause the order to be drawn for the
3365	3365	25 amount specified and to the person named in the notification
3366	3366	26 from the Department. The refund shall be paid by the State
3367	3367
3368	3368
3369	3369
3370	3370
3371	3371
3372	3372	SB2201 - 92 - LRB103 28036 HLH 54415 b
3373	3373
3374	3374
3375	3375	SB2201- 93 -LRB103 28036 HLH 54415 b SB2201 - 93 - LRB103 28036 HLH 54415 b
3376	3376	SB2201 - 93 - LRB103 28036 HLH 54415 b
3377	3377	1 Treasurer out of the home rule municipal retailers' occupation
3378	3378	2 tax fund or the Local Government Aviation Trust Fund, as
3379	3379	3 appropriate.
3380	3380	4 Except as otherwise provided in this paragraph, the
3381	3381	5 Department shall immediately pay over to the State Treasurer,
3382	3382	6 ex officio, as trustee, all taxes and penalties collected
3383	3383	7 hereunder for deposit into the Home Rule Municipal Retailers'
3384	3384	8 Occupation Tax Fund. Taxes and penalties collected on aviation
3385	3385	9 fuel sold on or after December 1, 2019, shall be immediately
3386	3386	10 paid over by the Department to the State Treasurer, ex
3387	3387	11 officio, as trustee, for deposit into the Local Government
3388	3388	12 Aviation Trust Fund. The Department shall only pay moneys into
3389	3389	13 the Local Government Aviation Trust Fund under this Section
3390	3390	14 for so long as the revenue use requirements of 49 U.S.C.
3391	3391	15 47107(b) and 49 U.S.C. 47133 are binding on the State.
3392	3392	16 As soon as possible after the first day of each month,
3393	3393	17 beginning January 1, 2011, upon certification of the
3394	3394	18 Department of Revenue, the Comptroller shall order
3395	3395	19 transferred, and the Treasurer shall transfer, to the STAR
3396	3396	20 Bonds Revenue Fund the local sales tax increment, as defined
3397	3397	21 in the Innovation Development and Economy Act, collected under
3398	3398	22 this Section during the second preceding calendar month for
3399	3399	23 sales within a STAR bond district.
3400	3400	24 After the monthly transfer to the STAR Bonds Revenue Fund,
3401	3401	25 on or before the 25th day of each calendar month, the
3402	3402	26 Department shall prepare and certify to the Comptroller the
3403	3403
3404	3404
3405	3405
3406	3406
3407	3407
3408	3408	SB2201 - 93 - LRB103 28036 HLH 54415 b
3409	3409
3410	3410
3411	3411	SB2201- 94 -LRB103 28036 HLH 54415 b SB2201 - 94 - LRB103 28036 HLH 54415 b
3412	3412	SB2201 - 94 - LRB103 28036 HLH 54415 b
3413	3413	1 disbursement of stated sums of money to named municipalities,
3414	3414	2 the municipalities to be those from which retailers have paid
3415	3415	3 taxes or penalties hereunder to the Department during the
3416	3416	4 second preceding calendar month. The amount to be paid to each
3417	3417	5 municipality shall be the amount (not including credit
3418	3418	6 memoranda and not including taxes and penalties collected on
3419	3419	7 aviation fuel sold on or after December 1, 2019) collected
3420	3420	8 hereunder during the second preceding calendar month by the
3421	3421	9 Department plus an amount the Department determines is
3422	3422	10 necessary to offset any amounts that were erroneously paid to
3423	3423	11 a different taxing body, and not including an amount equal to
3424	3424	12 the amount of refunds made during the second preceding
3425	3425	13 calendar month by the Department on behalf of such
3426	3426	14 municipality, and not including any amount that the Department
3427	3427	15 determines is necessary to offset any amounts that were
3428	3428	16 payable to a different taxing body but were erroneously paid
3429	3429	17 to the municipality, and not including any amounts that are
3430	3430	18 transferred to the STAR Bonds Revenue Fund, less 1.5% of the
3431	3431	19 remainder, which the Department shall transfer into the Tax
3432	3432	20 Compliance and Administration Fund. The Department, at the
3433	3433	21 time of each monthly disbursement to the municipalities, shall
3434	3434	22 prepare and certify to the State Comptroller the amount to be
3435	3435	23 transferred into the Tax Compliance and Administration Fund
3436	3436	24 under this Section. Within 10 days after receipt by the
3437	3437	25 Comptroller of the disbursement certification to the
3438	3438	26 municipalities and the Tax Compliance and Administration Fund
3439	3439
3440	3440
3441	3441
3442	3442
3443	3443
3444	3444	SB2201 - 94 - LRB103 28036 HLH 54415 b
3445	3445
3446	3446
3447	3447	SB2201- 95 -LRB103 28036 HLH 54415 b SB2201 - 95 - LRB103 28036 HLH 54415 b
3448	3448	SB2201 - 95 - LRB103 28036 HLH 54415 b
3449	3449	1 provided for in this Section to be given to the Comptroller by
3450	3450	2 the Department, the Comptroller shall cause the orders to be
3451	3451	3 drawn for the respective amounts in accordance with the
3452	3452	4 directions contained in the certification.
3453	3453	5 In addition to the disbursement required by the preceding
3454	3454	6 paragraph and in order to mitigate delays caused by
3455	3455	7 distribution procedures, an allocation shall, if requested, be
3456	3456	8 made within 10 days after January 14, 1991, and in November of
3457	3457	9 1991 and each year thereafter, to each municipality that
3458	3458	10 received more than $500,000 during the preceding fiscal year,
3459	3459	11 (July 1 through June 30) whether collected by the municipality
3460	3460	12 or disbursed by the Department as required by this Section.
3461	3461	13 Within 10 days after January 14, 1991, participating
3462	3462	14 municipalities shall notify the Department in writing of their
3463	3463	15 intent to participate. In addition, for the initial
3464	3464	16 distribution, participating municipalities shall certify to
3465	3465	17 the Department the amounts collected by the municipality for
3466	3466	18 each month under its home rule occupation and service
3467	3467	19 occupation tax during the period July 1, 1989 through June 30,
3468	3468	20 1990. The allocation within 10 days after January 14, 1991,
3469	3469	21 shall be in an amount equal to the monthly average of these
3470	3470	22 amounts, excluding the 2 months of highest receipts. The
3471	3471	23 monthly average for the period of July 1, 1990 through June 30,
3472	3472	24 1991 will be determined as follows: the amounts collected by
3473	3473	25 the municipality under its home rule occupation and service
3474	3474	26 occupation tax during the period of July 1, 1990 through
3475	3475
3476	3476
3477	3477
3478	3478
3479	3479
3480	3480	SB2201 - 95 - LRB103 28036 HLH 54415 b
3481	3481
3482	3482
3483	3483	SB2201- 96 -LRB103 28036 HLH 54415 b SB2201 - 96 - LRB103 28036 HLH 54415 b
3484	3484	SB2201 - 96 - LRB103 28036 HLH 54415 b
3485	3485	1 September 30, 1990, plus amounts collected by the Department
3486	3486	2 and paid to such municipality through June 30, 1991, excluding
3487	3487	3 the 2 months of highest receipts. The monthly average for each
3488	3488	4 subsequent period of July 1 through June 30 shall be an amount
3489	3489	5 equal to the monthly distribution made to each such
3490	3490	6 municipality under the preceding paragraph during this period,
3491	3491	7 excluding the 2 months of highest receipts. The distribution
3492	3492	8 made in November 1991 and each year thereafter under this
3493	3493	9 paragraph and the preceding paragraph shall be reduced by the
3494	3494	10 amount allocated and disbursed under this paragraph in the
3495	3495	11 preceding period of July 1 through June 30. The Department
3496	3496	12 shall prepare and certify to the Comptroller for disbursement
3497	3497	13 the allocations made in accordance with this paragraph.
3498	3498	14 For the purpose of determining the local governmental unit
3499	3499	15 whose tax is applicable, a retail sale by a producer of coal or
3500	3500	16 other mineral mined in Illinois is a sale at retail at the
3501	3501	17 place where the coal or other mineral mined in Illinois is
3502	3502	18 extracted from the earth. This paragraph does not apply to
3503	3503	19 coal or other mineral when it is delivered or shipped by the
3504	3504	20 seller to the purchaser at a point outside Illinois so that the
3505	3505	21 sale is exempt under the United States Constitution as a sale
3506	3506	22 in interstate or foreign commerce.
3507	3507	23 Nothing in this Section shall be construed to authorize a
3508	3508	24 municipality to impose a tax upon the privilege of engaging in
3509	3509	25 any business which under the Constitution of the United States
3510	3510	26 may not be made the subject of taxation by this State.
3511	3511
3512	3512
3513	3513
3514	3514
3515	3515
3516	3516	SB2201 - 96 - LRB103 28036 HLH 54415 b
3517	3517
3518	3518
3519	3519	SB2201- 97 -LRB103 28036 HLH 54415 b SB2201 - 97 - LRB103 28036 HLH 54415 b
3520	3520	SB2201 - 97 - LRB103 28036 HLH 54415 b
3521	3521	1 An ordinance or resolution imposing or discontinuing a tax
3522	3522	2 hereunder or effecting a change in the rate thereof shall be
3523	3523	3 adopted and a certified copy thereof filed with the Department
3524	3524	4 on or before the first day of June, whereupon the Department
3525	3525	5 shall proceed to administer and enforce this Section as of the
3526	3526	6 first day of September next following the adoption and filing.
3527	3527	7 Beginning January 1, 1992, an ordinance or resolution imposing
3528	3528	8 or discontinuing the tax hereunder or effecting a change in
3529	3529	9 the rate thereof shall be adopted and a certified copy thereof
3530	3530	10 filed with the Department on or before the first day of July,
3531	3531	11 whereupon the Department shall proceed to administer and
3532	3532	12 enforce this Section as of the first day of October next
3533	3533	13 following such adoption and filing. Beginning January 1, 1993,
3534	3534	14 an ordinance or resolution imposing or discontinuing the tax
3535	3535	15 hereunder or effecting a change in the rate thereof shall be
3536	3536	16 adopted and a certified copy thereof filed with the Department
3537	3537	17 on or before the first day of October, whereupon the
3538	3538	18 Department shall proceed to administer and enforce this
3539	3539	19 Section as of the first day of January next following the
3540	3540	20 adoption and filing. However, a municipality located in a
3541	3541	21 county with a population in excess of 3,000,000 that elected
3542	3542	22 to become a home rule unit at the general primary election in
3543	3543	23 1994 may adopt an ordinance or resolution imposing the tax
3544	3544	24 under this Section and file a certified copy of the ordinance
3545	3545	25 or resolution with the Department on or before July 1, 1994.
3546	3546	26 The Department shall then proceed to administer and enforce
3547	3547
3548	3548
3549	3549
3550	3550
3551	3551
3552	3552	SB2201 - 97 - LRB103 28036 HLH 54415 b
3553	3553
3554	3554
3555	3555	SB2201- 98 -LRB103 28036 HLH 54415 b SB2201 - 98 - LRB103 28036 HLH 54415 b
3556	3556	SB2201 - 98 - LRB103 28036 HLH 54415 b
3557	3557	1 this Section as of October 1, 1994. Beginning April 1, 1998, an
3558	3558	2 ordinance or resolution imposing or discontinuing the tax
3559	3559	3 hereunder or effecting a change in the rate thereof shall
3560	3560	4 either (i) be adopted and a certified copy thereof filed with
3561	3561	5 the Department on or before the first day of April, whereupon
3562	3562	6 the Department shall proceed to administer and enforce this
3563	3563	7 Section as of the first day of July next following the adoption
3564	3564	8 and filing; or (ii) be adopted and a certified copy thereof
3565	3565	9 filed with the Department on or before the first day of
3566	3566	10 October, whereupon the Department shall proceed to administer
3567	3567	11 and enforce this Section as of the first day of January next
3568	3568	12 following the adoption and filing.
3569	3569	13 When certifying the amount of a monthly disbursement to a
3570	3570	14 municipality under this Section, the Department shall increase
3571	3571	15 or decrease the amount by an amount necessary to offset any
3572	3572	16 misallocation of previous disbursements. The offset amount
3573	3573	17 shall be the amount erroneously disbursed within the previous
3574	3574	18 6 months from the time a misallocation is discovered.
3575	3575	19 Any unobligated balance remaining in the Municipal
3576	3576	20 Retailers' Occupation Tax Fund on December 31, 1989, which
3577	3577	21 fund was abolished by Public Act 85-1135, and all receipts of
3578	3578	22 municipal tax as a result of audits of liability periods prior
3579	3579	23 to January 1, 1990, shall be paid into the Local Government Tax
3580	3580	24 Fund for distribution as provided by this Section prior to the
3581	3581	25 enactment of Public Act 85-1135. All receipts of municipal tax
3582	3582	26 as a result of an assessment not arising from an audit, for
3583	3583
3584	3584
3585	3585
3586	3586
3587	3587
3588	3588	SB2201 - 98 - LRB103 28036 HLH 54415 b
3589	3589
3590	3590
3591	3591	SB2201- 99 -LRB103 28036 HLH 54415 b SB2201 - 99 - LRB103 28036 HLH 54415 b
3592	3592	SB2201 - 99 - LRB103 28036 HLH 54415 b
3593	3593	1 liability periods prior to January 1, 1990, shall be paid into
3594	3594	2 the Local Government Tax Fund for distribution before July 1,
3595	3595	3 1990, as provided by this Section prior to the enactment of
3596	3596	4 Public Act 85-1135; and on and after July 1, 1990, all such
3597	3597	5 receipts shall be distributed as provided in Section 6z-18 of
3598	3598	6 the State Finance Act.
3599	3599	7 As used in this Section, "municipal" and "municipality"
3600	3600	8 means a city, village or incorporated town, including an
3601	3601	9 incorporated town that has superseded a civil township.
3602	3602	10 This Section shall be known and may be cited as the Home
3603	3603	11 Rule Municipal Retailers' Occupation Tax Act.
3604	3604	12 (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
3605	3605	13 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
3606	3606	14 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
3607	3607	15 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
3608	3608	16 Occupation Tax Act. The corporate authorities of a non-home
3609	3609	17 rule municipality may impose a tax upon all persons engaged in
3610	3610	18 the business of selling tangible personal property, leasing
3611	3611	19 tangible personal property, or both selling and leasing
3612	3612	20 tangible personal property, other than on an item of tangible
3613	3613	21 personal property which is titled and registered by an agency
3614	3614	22 of this State's Government, at retail in the municipality for
3615	3615	23 expenditure on public infrastructure or for property tax
3616	3616	24 relief or both as defined in Section 8-11-1.2 if approved by
3617	3617	25 referendum as provided in Section 8-11-1.1, of the gross
3618	3618
3619	3619
3620	3620
3621	3621
3622	3622
3623	3623	SB2201 - 99 - LRB103 28036 HLH 54415 b
3624	3624
3625	3625
3626	3626	SB2201- 100 -LRB103 28036 HLH 54415 b SB2201 - 100 - LRB103 28036 HLH 54415 b
3627	3627	SB2201 - 100 - LRB103 28036 HLH 54415 b
3628	3628	1 receipts from such sales or leases made in the course of such
3629	3629	2 business. The tax shall not be imposed on the sale or lease of:
3630	3630	3 (1) tangible personal property titled or registered with an
3631	3631	4 agency of this State's government; (2) tangible personal
3632	3632	5 property subject to a personal property lease transaction tax
3633	3633	6 paid to the home rule municipality; (3) computer software; or
3634	3634	7 (4) tangible personal property subject to the Rental Purchase
3635	3635	8 Agreement Occupation and Use Tax Act. If the tax is approved by
3636	3636	9 referendum on or after July 14, 2010 (the effective date of
3637	3637	10 Public Act 96-1057), the corporate authorities of a non-home
3638	3638	11 rule municipality may, until July 1, 2030, use the proceeds of
3639	3639	12 the tax for expenditure on municipal operations, in addition
3640	3640	13 to or in lieu of any expenditure on public infrastructure or
3641	3641	14 for property tax relief. The tax imposed may not be more than
3642	3642	15 1% and may be imposed only in 1/4% increments. The tax may not
3643	3643	16 be imposed on tangible personal property taxed at the 1% rate
3644	3644	17 under the Retailers' Occupation Tax Act (or at the 0% rate
3645	3645	18 imposed under this amendatory Act of the 102nd General
3646	3646	19 Assembly). Beginning December 1, 2019, this tax is not imposed
3647	3647	20 on sales of aviation fuel unless the tax revenue is expended
3648	3648	21 for airport-related purposes. If a municipality does not have
3649	3649	22 an airport-related purpose to which it dedicates aviation fuel
3650	3650	23 tax revenue, then aviation fuel is excluded from the tax. Each
3651	3651	24 municipality must comply with the certification requirements
3652	3652	25 for airport-related purposes under Section 2-22 of the
3653	3653	26 Retailers' Occupation Tax Act. For purposes of this Section,
3654	3654
3655	3655
3656	3656
3657	3657
3658	3658
3659	3659	SB2201 - 100 - LRB103 28036 HLH 54415 b
3660	3660
3661	3661
3662	3662	SB2201- 101 -LRB103 28036 HLH 54415 b SB2201 - 101 - LRB103 28036 HLH 54415 b
3663	3663	SB2201 - 101 - LRB103 28036 HLH 54415 b
3664	3664	1 "airport-related purposes" has the meaning ascribed in Section
3665	3665	2 6z-20.2 of the State Finance Act. This exclusion for aviation
3666	3666	3 fuel only applies for so long as the revenue use requirements
3667	3667	4 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
3668	3668	5 municipality. The tax imposed by a municipality pursuant to
3669	3669	6 this Section and all civil penalties that may be assessed as an
3670	3670	7 incident thereof shall be collected and enforced by the State
3671	3671	8 Department of Revenue. The certificate of registration which
3672	3672	9 is issued by the Department to a retailer under the Retailers'
3673	3673	10 Occupation Tax Act shall permit such retailer to engage in a
3674	3674	11 business which is taxable under any ordinance or resolution
3675	3675	12 enacted pursuant to this Section without registering
3676	3676	13 separately with the Department under such ordinance or
3677	3677	14 resolution or under this Section. The Department shall have
3678	3678	15 full power to administer and enforce this Section; to collect
3679	3679	16 all taxes and penalties due hereunder; to dispose of taxes and
3680	3680	17 penalties so collected in the manner hereinafter provided, and
3681	3681	18 to determine all rights to credit memoranda, arising on
3682	3682	19 account of the erroneous payment of tax or penalty hereunder.
3683	3683	20 In the administration of, and compliance with, this Section,
3684	3684	21 the Department and persons who are subject to this Section
3685	3685	22 shall have the same rights, remedies, privileges, immunities,
3686	3686	23 powers and duties, and be subject to the same conditions,
3687	3687	24 restrictions, limitations, penalties and definitions of terms,
3688	3688	25 and employ the same modes of procedure, as are prescribed in
3689	3689	26 Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in
3690	3690
3691	3691
3692	3692
3693	3693
3694	3694
3695	3695	SB2201 - 101 - LRB103 28036 HLH 54415 b
3696	3696
3697	3697
3698	3698	SB2201- 102 -LRB103 28036 HLH 54415 b SB2201 - 102 - LRB103 28036 HLH 54415 b
3699	3699	SB2201 - 102 - LRB103 28036 HLH 54415 b
3700	3700	1 respect to all provisions therein other than the State rate of
3701	3701	2 tax), 2c, 3 (except as to the disposition of taxes and
3702	3702	3 penalties collected, and except that the retailer's discount
3703	3703	4 is not allowed for taxes paid on aviation fuel that are subject
3704	3704	5 to the revenue use requirements of 49 U.S.C. 47107(b) and 49
3705	3705	6 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
3706	3706	7 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
3707	3707	8 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
3708	3708	9 Penalty and Interest Act as fully as if those provisions were
3709	3709	10 set forth herein.
3710	3710	11 No municipality may impose a tax under this Section unless
3711	3711	12 the municipality also imposes a tax at the same rate under
3712	3712	13 Section 8-11-1.4 of this Code.
3713	3713	14 Persons subject to any tax imposed pursuant to the
3714	3714	15 authority granted in this Section may reimburse themselves for
3715	3715	16 their seller's tax liability hereunder by separately stating
3716	3716	17 such tax as an additional charge, which charge may be stated in
3717	3717	18 combination, in a single amount, with State tax which sellers
3718	3718	19 are required to collect under the Use Tax Act, pursuant to such
3719	3719	20 bracket schedules as the Department may prescribe.
3720	3720	21 Whenever the Department determines that a refund should be
3721	3721	22 made under this Section to a claimant instead of issuing a
3722	3722	23 credit memorandum, the Department shall notify the State
3723	3723	24 Comptroller, who shall cause the order to be drawn for the
3724	3724	25 amount specified, and to the person named, in such
3725	3725	26 notification from the Department. Such refund shall be paid by
3726	3726
3727	3727
3728	3728
3729	3729
3730	3730
3731	3731	SB2201 - 102 - LRB103 28036 HLH 54415 b
3732	3732
3733	3733
3734	3734	SB2201- 103 -LRB103 28036 HLH 54415 b SB2201 - 103 - LRB103 28036 HLH 54415 b
3735	3735	SB2201 - 103 - LRB103 28036 HLH 54415 b
3736	3736	1 the State Treasurer out of the non-home rule municipal
3737	3737	2 retailers' occupation tax fund or the Local Government
3738	3738	3 Aviation Trust Fund, as appropriate.
3739	3739	4 Except as otherwise provided, the Department shall
3740	3740	5 forthwith pay over to the State Treasurer, ex officio, as
3741	3741	6 trustee, all taxes and penalties collected hereunder for
3742	3742	7 deposit into the Non-Home Rule Municipal Retailers' Occupation
3743	3743	8 Tax Fund. Taxes and penalties collected on aviation fuel sold
3744	3744	9 on or after December 1, 2019, shall be immediately paid over by
3745	3745	10 the Department to the State Treasurer, ex officio, as trustee,
3746	3746	11 for deposit into the Local Government Aviation Trust Fund. The
3747	3747	12 Department shall only pay moneys into the Local Government
3748	3748	13 Aviation Trust Fund under this Section for so long as the
3749	3749	14 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3750	3750	15 47133 are binding on the municipality.
3751	3751	16 As soon as possible after the first day of each month,
3752	3752	17 beginning January 1, 2011, upon certification of the
3753	3753	18 Department of Revenue, the Comptroller shall order
3754	3754	19 transferred, and the Treasurer shall transfer, to the STAR
3755	3755	20 Bonds Revenue Fund the local sales tax increment, as defined
3756	3756	21 in the Innovation Development and Economy Act, collected under
3757	3757	22 this Section during the second preceding calendar month for
3758	3758	23 sales within a STAR bond district.
3759	3759	24 After the monthly transfer to the STAR Bonds Revenue Fund,
3760	3760	25 on or before the 25th day of each calendar month, the
3761	3761	26 Department shall prepare and certify to the Comptroller the
3762	3762
3763	3763
3764	3764
3765	3765
3766	3766
3767	3767	SB2201 - 103 - LRB103 28036 HLH 54415 b
3768	3768
3769	3769
3770	3770	SB2201- 104 -LRB103 28036 HLH 54415 b SB2201 - 104 - LRB103 28036 HLH 54415 b
3771	3771	SB2201 - 104 - LRB103 28036 HLH 54415 b
3772	3772	1 disbursement of stated sums of money to named municipalities,
3773	3773	2 the municipalities to be those from which retailers have paid
3774	3774	3 taxes or penalties hereunder to the Department during the
3775	3775	4 second preceding calendar month. The amount to be paid to each
3776	3776	5 municipality shall be the amount (not including credit
3777	3777	6 memoranda and not including taxes and penalties collected on
3778	3778	7 aviation fuel sold on or after December 1, 2019) collected
3779	3779	8 hereunder during the second preceding calendar month by the
3780	3780	9 Department plus an amount the Department determines is
3781	3781	10 necessary to offset any amounts which were erroneously paid to
3782	3782	11 a different taxing body, and not including an amount equal to
3783	3783	12 the amount of refunds made during the second preceding
3784	3784	13 calendar month by the Department on behalf of such
3785	3785	14 municipality, and not including any amount which the
3786	3786	15 Department determines is necessary to offset any amounts which
3787	3787	16 were payable to a different taxing body but were erroneously
3788	3788	17 paid to the municipality, and not including any amounts that
3789	3789	18 are transferred to the STAR Bonds Revenue Fund, less 1.5% of
3790	3790	19 the remainder, which the Department shall transfer into the
3791	3791	20 Tax Compliance and Administration Fund. The Department, at the
3792	3792	21 time of each monthly disbursement to the municipalities, shall
3793	3793	22 prepare and certify to the State Comptroller the amount to be
3794	3794	23 transferred into the Tax Compliance and Administration Fund
3795	3795	24 under this Section. Within 10 days after receipt, by the
3796	3796	25 Comptroller, of the disbursement certification to the
3797	3797	26 municipalities and the Tax Compliance and Administration Fund
3798	3798
3799	3799
3800	3800
3801	3801
3802	3802
3803	3803	SB2201 - 104 - LRB103 28036 HLH 54415 b
3804	3804
3805	3805
3806	3806	SB2201- 105 -LRB103 28036 HLH 54415 b SB2201 - 105 - LRB103 28036 HLH 54415 b
3807	3807	SB2201 - 105 - LRB103 28036 HLH 54415 b
3808	3808	1 provided for in this Section to be given to the Comptroller by
3809	3809	2 the Department, the Comptroller shall cause the orders to be
3810	3810	3 drawn for the respective amounts in accordance with the
3811	3811	4 directions contained in such certification.
3812	3812	5 For the purpose of determining the local governmental unit
3813	3813	6 whose tax is applicable, a retail sale, by a producer of coal
3814	3814	7 or other mineral mined in Illinois, is a sale at retail at the
3815	3815	8 place where the coal or other mineral mined in Illinois is
3816	3816	9 extracted from the earth. This paragraph does not apply to
3817	3817	10 coal or other mineral when it is delivered or shipped by the
3818	3818	11 seller to the purchaser at a point outside Illinois so that the
3819	3819	12 sale is exempt under the Federal Constitution as a sale in
3820	3820	13 interstate or foreign commerce.
3821	3821	14 Nothing in this Section shall be construed to authorize a
3822	3822	15 municipality to impose a tax upon the privilege of engaging in
3823	3823	16 any business which under the constitution of the United States
3824	3824	17 may not be made the subject of taxation by this State.
3825	3825	18 When certifying the amount of a monthly disbursement to a
3826	3826	19 municipality under this Section, the Department shall increase
3827	3827	20 or decrease such amount by an amount necessary to offset any
3828	3828	21 misallocation of previous disbursements. The offset amount
3829	3829	22 shall be the amount erroneously disbursed within the previous
3830	3830	23 6 months from the time a misallocation is discovered.
3831	3831	24 The Department of Revenue shall implement Public Act
3832	3832	25 91-649 so as to collect the tax on and after January 1, 2002.
3833	3833	26 As used in this Section, "municipal" and "municipality"
3834	3834
3835	3835
3836	3836
3837	3837
3838	3838
3839	3839	SB2201 - 105 - LRB103 28036 HLH 54415 b
3840	3840
3841	3841
3842	3842	SB2201- 106 -LRB103 28036 HLH 54415 b SB2201 - 106 - LRB103 28036 HLH 54415 b
3843	3843	SB2201 - 106 - LRB103 28036 HLH 54415 b
3844	3844	1 mean a city, village, or incorporated town, including an
3845	3845	2 incorporated town which has superseded a civil township.
3846	3846	3 This Section shall be known and may be cited as the
3847	3847	4 Non-Home Rule Municipal Retailers' Occupation Tax Act.
3848	3848	5 (Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20;
3849	3849	6 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff.
3850	3850	7 4-19-22.)
3851	3851	8 (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
3852	3852	9 Sec. 8-11-6a. Home rule municipalities; preemption of
3853	3853	10 certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
3854	3854	11 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, and 11-74.3-6 on and after
3855	3855	12 September 1, 1990, no home rule municipality has the authority
3856	3856	13 to impose, pursuant to its home rule authority, a retailer's
3857	3857	14 occupation tax, service occupation tax, use tax, sales tax or
3858	3858	15 other tax on the use, sale or purchase of tangible personal
3859	3859	16 property based on the gross receipts from such sales or the
3860	3860	17 selling or purchase price of said tangible personal property.
3861	3861	18 Notwithstanding the foregoing, this Section does not preempt
3862	3862	19 any home rule imposed tax such as the following: (1) a tax on
3863	3863	20 alcoholic beverages, whether based on gross receipts, volume
3864	3864	21 sold or any other measurement; (2) a tax based on the number of
3865	3865	22 units of cigarettes or tobacco products (provided, however,
3866	3866	23 that a home rule municipality that has not imposed a tax based
3867	3867	24 on the number of units of cigarettes or tobacco products
3868	3868	25 before July 1, 1993, shall not impose such a tax after that
3869	3869
3870	3870
3871	3871
3872	3872
3873	3873
3874	3874	SB2201 - 106 - LRB103 28036 HLH 54415 b
3875	3875
3876	3876
3877	3877	SB2201- 107 -LRB103 28036 HLH 54415 b SB2201 - 107 - LRB103 28036 HLH 54415 b
3878	3878	SB2201 - 107 - LRB103 28036 HLH 54415 b
3879	3879	1 date); (3) a tax, however measured, based on the use of a hotel
3880	3880	2 or motel room or similar facility; (4) a tax, however
3881	3881	3 measured, on the sale or transfer of real property; (5) a tax,
3882	3882	4 however measured, on lease receipts, provided that, on and
3883	3883	5 after the effective date of this amendatory Act of the 103rd
3884	3884	6 General Assembly, no home rule municipality may impose a tax,
3885	3885	7 however measured, on lease receipts that are subject to the
3886	3886	8 tax under the Retailers' Occupation Tax Act, except to the
3887	3887	9 extent that those taxes are authorized by the various
3888	3888	10 locally-imposed retailers' occupation tax provisions of law
3889	3889	11 and are administered and collected by the Department of
3890	3890	12 Revenue; (6) a tax on food prepared for immediate consumption
3891	3891	13 and on alcoholic beverages sold by a business which provides
3892	3892	14 for on premise consumption of said food or alcoholic
3893	3893	15 beverages; or (7) other taxes not based on the selling or
3894	3894	16 purchase price or gross receipts from the use, sale or
3895	3895	17 purchase of tangible personal property. This Section does not
3896	3896	18 preempt a home rule municipality with a population of more
3897	3897	19 than 2,000,000 from imposing a tax, however measured, on the
3898	3898	20 use, for consideration, of a parking lot, garage, or other
3899	3899	21 parking facility. This Section is not intended to affect any
3900	3900	22 existing tax on food and beverages prepared for immediate
3901	3901	23 consumption on the premises where the sale occurs, or any
3902	3902	24 existing tax on alcoholic beverages, or any existing tax
3903	3903	25 imposed on the charge for renting a hotel or motel room, which
3904	3904	26 was in effect January 15, 1988, or any extension of the
3905	3905
3906	3906
3907	3907
3908	3908
3909	3909
3910	3910	SB2201 - 107 - LRB103 28036 HLH 54415 b
3911	3911
3912	3912
3913	3913	SB2201- 108 -LRB103 28036 HLH 54415 b SB2201 - 108 - LRB103 28036 HLH 54415 b
3914	3914	SB2201 - 108 - LRB103 28036 HLH 54415 b
3915	3915	1 effective date of such an existing tax by ordinance of the
3916	3916	2 municipality imposing the tax, which extension is hereby
3917	3917	3 authorized, in any non-home rule municipality in which the
3918	3918	4 imposition of such a tax has been upheld by judicial
3919	3919	5 determination, nor is this Section intended to preempt the
3920	3920	6 authority granted by Public Act 85-1006. On and after December
3921	3921	7 1, 2019, no home rule municipality has the authority to
3922	3922	8 impose, pursuant to its home rule authority, a tax, however
3923	3923	9 measured, on sales of aviation fuel, as defined in Section 3 of
3924	3924	10 the Retailers' Occupation Tax Act, unless the tax is not
3925	3925	11 subject to the revenue use requirements of 49 U.S.C. 47107(b)
3926	3926	12 and 49 U.S.C. 47133, or unless the tax revenue is expended for
3927	3927	13 airport-related purposes. For purposes of this Section,
3928	3928	14 "airport-related purposes" has the meaning ascribed in Section
3929	3929	15 6z-20.2 of the State Finance Act. Aviation fuel shall be
3930	3930	16 excluded from tax only if, and for so long as, the revenue use
3931	3931	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3932	3932	18 binding on the municipality. This Section is a limitation,
3933	3933	19 pursuant to subsection (g) of Section 6 of Article VII of the
3934	3934	20 Illinois Constitution, on the power of home rule units to tax.
3935	3935	21 The changes made to this Section by Public Act 101-10 are a
3936	3936	22 denial and limitation of home rule powers and functions under
3937	3937	23 subsection (g) of Section 6 of Article VII of the Illinois
3938	3938	24 Constitution.
3939	3939	25 (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19;
3940	3940	26 101-593, eff. 12-4-19.)
3941	3941
3942	3942
3943	3943
3944	3944
3945	3945
3946	3946	SB2201 - 108 - LRB103 28036 HLH 54415 b
3947	3947
3948	3948
3949	3949	SB2201- 109 -LRB103 28036 HLH 54415 b SB2201 - 109 - LRB103 28036 HLH 54415 b
3950	3950	SB2201 - 109 - LRB103 28036 HLH 54415 b
3951	3951	1 Section 25. The Civic Center Code is amended by changing
3952	3952	2 Section 245-12 as follows:
3953	3953	3 (70 ILCS 200/245-12)
3954	3954	4 Sec. 245-12. Use and occupation taxes.
3955	3955	5 (a) The Authority may adopt a resolution that authorizes a
3956	3956	6 referendum on the question of whether the Authority shall be
3957	3957	7 authorized to impose a retailers' occupation tax, a service
3958	3958	8 occupation tax, and a use tax in one-quarter percent
3959	3959	9 increments at a rate not to exceed 1%. The Authority shall
3960	3960	10 certify the question to the proper election authorities who
3961	3961	11 shall submit the question to the voters of the metropolitan
3962	3962	12 area at the next regularly scheduled election in accordance
3963	3963	13 with the general election law. The question shall be in
3964	3964	14 substantially the following form:
3965	3965	15 "Shall the Salem Civic Center Authority be authorized to
3966	3966	16 impose a retailers' occupation tax, a service occupation
3967	3967	17 tax, and a use tax at the rate of (rate) for the sole
3968	3968	18 purpose of obtaining funds for the support, construction,
3969	3969	19 maintenance, or financing of a facility of the Authority?"
3970	3970	20 Votes shall be recorded as "yes" or "no".
3971	3971	21 If a majority of all votes cast on the proposition are in
3972	3972	22 favor of the proposition, the Authority is authorized to
3973	3973	23 impose the tax.
3974	3974	24 (b) The Authority shall impose the retailers' occupation
3975	3975
3976	3976
3977	3977
3978	3978
3979	3979
3980	3980	SB2201 - 109 - LRB103 28036 HLH 54415 b
3981	3981
3982	3982
3983	3983	SB2201- 110 -LRB103 28036 HLH 54415 b SB2201 - 110 - LRB103 28036 HLH 54415 b
3984	3984	SB2201 - 110 - LRB103 28036 HLH 54415 b
3985	3985	1 tax upon all persons engaged in the business of selling
3986	3986	2 tangible personal property, leasing tangible personal
3987	3987	3 property, or both selling and leasing tangible personal
3988	3988	4 property at retail in the metropolitan area, at the rate
3989	3989	5 approved by referendum, on the gross receipts from the sales
3990	3990	6 or leases made in the course of such business within the
3991	3991	7 metropolitan area. The tax shall not be imposed on the sale or
3992	3992	8 lease of: (1) tangible personal property titled or registered
3993	3993	9 with an agency of this State's government; (2) tangible
3994	3994	10 personal property subject to a personal property lease
3995	3995	11 transaction tax paid to the home rule municipality; (3)
3996	3996	12 computer software; or (4) tangible personal property subject
3997	3997	13 to the Rental Purchase Agreement Occupation and Use Tax Act.
3998	3998	14 Beginning December 1, 2019 and through December 31, 2020, this
3999	3999	15 tax is not imposed on sales of aviation fuel unless the tax
4000	4000	16 revenue is expended for airport-related purposes. If the
4001	4001	17 Authority does not have an airport-related purpose to which it
4002	4002	18 dedicates aviation fuel tax revenue, then aviation fuel is
4003	4003	19 excluded from the tax. The Authority must comply with the
4004	4004	20 certification requirements for airport-related purposes under
4005	4005	21 Section 2-22 of the Retailers' Occupation Tax Act. For
4006	4006	22 purposes of this Section, "airport-related purposes" has the
4007	4007	23 meaning ascribed in Section 6z-20.2 of the State Finance Act.
4008	4008	24 Beginning January 1, 2021, this tax is not imposed on sales of
4009	4009	25 aviation fuel for so long as the revenue use requirements of 49
4010	4010	26 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4011	4011
4012	4012
4013	4013
4014	4014
4015	4015
4016	4016	SB2201 - 110 - LRB103 28036 HLH 54415 b
4017	4017
4018	4018
4019	4019	SB2201- 111 -LRB103 28036 HLH 54415 b SB2201 - 111 - LRB103 28036 HLH 54415 b
4020	4020	SB2201 - 111 - LRB103 28036 HLH 54415 b
4021	4021	1 Authority.
4022	4022	2 The tax imposed under this Section and all civil penalties
4023	4023	3 that may be assessed as an incident thereof shall be collected
4024	4024	4 and enforced by the Department of Revenue. The Department has
4025	4025	5 full power to administer and enforce this Section; to collect
4026	4026	6 all taxes and penalties so collected in the manner provided in
4027	4027	7 this Section; and to determine all rights to credit memoranda
4028	4028	8 arising on account of the erroneous payment of tax or penalty
4029	4029	9 hereunder. In the administration of, and compliance with, this
4030	4030	10 Section, the Department and persons who are subject to this
4031	4031	11 Section shall (i) have the same rights, remedies, privileges,
4032	4032	12 immunities, powers and duties, (ii) be subject to the same
4033	4033	13 conditions, restrictions, limitations, penalties, exclusions,
4034	4034	14 exemptions, and definitions of terms, and (iii) employ the
4035	4035	15 same modes of procedure as are prescribed in Sections 1, 1a,
4036	4036	16 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10
4037	4037	17 (in respect to all provisions therein other than the State
4038	4038	18 rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except as
4039	4039	19 to the disposition of taxes and penalties collected and
4040	4040	20 provisions related to quarter monthly payments, and except
4041	4041	21 that the retailer's discount is not allowed for taxes paid on
4042	4042	22 aviation fuel that are subject to the revenue use requirements
4043	4043	23 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
4044	4044	24 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
4045	4045	25 11a, 12, and 13 of the Retailers' Occupation Tax Act and
4046	4046	26 Section 3-7 of the Uniform Penalty and Interest Act, as fully
4047	4047
4048	4048
4049	4049
4050	4050
4051	4051
4052	4052	SB2201 - 111 - LRB103 28036 HLH 54415 b
4053	4053
4054	4054
4055	4055	SB2201- 112 -LRB103 28036 HLH 54415 b SB2201 - 112 - LRB103 28036 HLH 54415 b
4056	4056	SB2201 - 112 - LRB103 28036 HLH 54415 b
4057	4057	1 as if those provisions were set forth in this subsection.
4058	4058	2 Persons subject to any tax imposed under this subsection
4059	4059	3 may reimburse themselves for their seller's tax liability by
4060	4060	4 separately stating the tax as an additional charge, which
4061	4061	5 charge may be stated in combination, in a single amount, with
4062	4062	6 State taxes that sellers are required to collect, in
4063	4063	7 accordance with such bracket schedules as the Department may
4064	4064	8 prescribe.
4065	4065	9 Whenever the Department determines that a refund should be
4066	4066	10 made under this subsection to a claimant instead of issuing a
4067	4067	11 credit memorandum, the Department shall notify the State
4068	4068	12 Comptroller, who shall cause the warrant to be drawn for the
4069	4069	13 amount specified, and to the person named, in the notification
4070	4070	14 from the Department. The refund shall be paid by the State
4071	4071	15 Treasurer out of the tax fund referenced under paragraph (g)
4072	4072	16 of this Section or the Local Government Aviation Trust Fund,
4073	4073	17 as appropriate.
4074	4074	18 If a tax is imposed under this subsection (b), a tax shall
4075	4075	19 also be imposed at the same rate under subsections (c) and (d)
4076	4076	20 of this Section.
4077	4077	21 For the purpose of determining whether a tax authorized
4078	4078	22 under this Section is applicable, a retail sale, by a producer
4079	4079	23 of coal or other mineral mined in Illinois, is a sale at retail
4080	4080	24 at the place where the coal or other mineral mined in Illinois
4081	4081	25 is extracted from the earth. This paragraph does not apply to
4082	4082	26 coal or other mineral when it is delivered or shipped by the
4083	4083
4084	4084
4085	4085
4086	4086
4087	4087
4088	4088	SB2201 - 112 - LRB103 28036 HLH 54415 b
4089	4089
4090	4090
4091	4091	SB2201- 113 -LRB103 28036 HLH 54415 b SB2201 - 113 - LRB103 28036 HLH 54415 b
4092	4092	SB2201 - 113 - LRB103 28036 HLH 54415 b
4093	4093	1 seller to the purchaser at a point outside Illinois so that the
4094	4094	2 sale is exempt under the Federal Constitution as a sale in
4095	4095	3 interstate or foreign commerce.
4096	4096	4 Nothing in this Section shall be construed to authorize
4097	4097	5 the Authority to impose a tax upon the privilege of engaging in
4098	4098	6 any business which under the Constitution of the United States
4099	4099	7 may not be made the subject of taxation by this State.
4100	4100	8 (c) If a tax has been imposed under subsection (b), a
4101	4101	9 service occupation tax shall also be imposed at the same rate
4102	4102	10 upon all persons engaged, in the metropolitan area, in the
4103	4103	11 business of making sales of service, who, as an incident to
4104	4104	12 making those sales of service, transfer tangible personal
4105	4105	13 property within the metropolitan area as an incident to a sale
4106	4106	14 of service. The tax imposed under this subsection and all
4107	4107	15 civil penalties that may be assessed as an incident thereof
4108	4108	16 shall be collected and enforced by the Department of Revenue.
4109	4109	17 Beginning December 1, 2019 and through December 31, 2020,
4110	4110	18 this tax is not imposed on sales of aviation fuel unless the
4111	4111	19 tax revenue is expended for airport-related purposes. If the
4112	4112	20 Authority does not have an airport-related purpose to which it
4113	4113	21 dedicates aviation fuel tax revenue, then aviation fuel is
4114	4114	22 excluded from the tax. The Authority must comply with the
4115	4115	23 certification requirements for airport-related purposes under
4116	4116	24 Section 2-22 of the Retailers' Occupation Tax Act. Beginning
4117	4117	25 January 1, 2021, this tax is not imposed on sales of aviation
4118	4118	26 fuel for so long as the revenue use requirements of 49 U.S.C.
4119	4119
4120	4120
4121	4121
4122	4122
4123	4123
4124	4124	SB2201 - 113 - LRB103 28036 HLH 54415 b
4125	4125
4126	4126
4127	4127	SB2201- 114 -LRB103 28036 HLH 54415 b SB2201 - 114 - LRB103 28036 HLH 54415 b
4128	4128	SB2201 - 114 - LRB103 28036 HLH 54415 b
4129	4129	1 47107(b) and 49 U.S.C. 47133 are binding on the Authority.
4130	4130	2 The Department has full power to administer and enforce
4131	4131	3 this paragraph; to collect all taxes and penalties due
4132	4132	4 hereunder; to dispose of taxes and penalties so collected in
4133	4133	5 the manner hereinafter provided; and to determine all rights
4134	4134	6 to credit memoranda arising on account of the erroneous
4135	4135	7 payment of tax or penalty hereunder. In the administration of,
4136	4136	8 and compliance with this paragraph, the Department and persons
4137	4137	9 who are subject to this paragraph shall (i) have the same
4138	4138	10 rights, remedies, privileges, immunities, powers, and duties,
4139	4139	11 (ii) be subject to the same conditions, restrictions,
4140	4140	12 limitations, penalties, exclusions, exemptions, and
4141	4141	13 definitions of terms, and (iii) employ the same modes of
4142	4142	14 procedure as are prescribed in Sections 2 (except that the
4143	4143	15 reference to State in the definition of supplier maintaining a
4144	4144	16 place of business in this State shall mean the metropolitan
4145	4145	17 area), 2a, 2b, 3 through 3-55 (in respect to all provisions
4146	4146	18 therein other than the State rate of tax), 4 (except that the
4147	4147	19 reference to the State shall be to the Authority), 5, 7, 8
4148	4148	20 (except that the jurisdiction to which the tax shall be a debt
4149	4149	21 to the extent indicated in that Section 8 shall be the
4150	4150	22 Authority), 9 (except as to the disposition of taxes and
4151	4151	23 penalties collected, and except that the returned merchandise
4152	4152	24 credit for this tax may not be taken against any State tax, and
4153	4153	25 except that the retailer's discount is not allowed for taxes
4154	4154	26 paid on aviation fuel that are subject to the revenue use
4155	4155
4156	4156
4157	4157
4158	4158
4159	4159
4160	4160	SB2201 - 114 - LRB103 28036 HLH 54415 b
4161	4161
4162	4162
4163	4163	SB2201- 115 -LRB103 28036 HLH 54415 b SB2201 - 115 - LRB103 28036 HLH 54415 b
4164	4164	SB2201 - 115 - LRB103 28036 HLH 54415 b
4165	4165	1 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 11,
4166	4166	2 12 (except the reference therein to Section 2b of the
4167	4167	3 Retailers' Occupation Tax Act), 13 (except that any reference
4168	4168	4 to the State shall mean the Authority), 15, 16, 17, 18, 19 and
4169	4169	5 20 of the Service Occupation Tax Act and Section 3-7 of the
4170	4170	6 Uniform Penalty and Interest Act, as fully as if those
4171	4171	7 provisions were set forth herein.
4172	4172	8 Persons subject to any tax imposed under the authority
4173	4173	9 granted in this subsection may reimburse themselves for their
4174	4174	10 serviceman's tax liability by separately stating the tax as an
4175	4175	11 additional charge, which charge may be stated in combination,
4176	4176	12 in a single amount, with State tax that servicemen are
4177	4177	13 authorized to collect under the Service Use Tax Act, in
4178	4178	14 accordance with such bracket schedules as the Department may
4179	4179	15 prescribe.
4180	4180	16 Whenever the Department determines that a refund should be
4181	4181	17 made under this subsection to a claimant instead of issuing a
4182	4182	18 credit memorandum, the Department shall notify the State
4183	4183	19 Comptroller, who shall cause the warrant to be drawn for the
4184	4184	20 amount specified, and to the person named, in the notification
4185	4185	21 from the Department. The refund shall be paid by the State
4186	4186	22 Treasurer out of the tax fund referenced under paragraph (g)
4187	4187	23 of this Section or the Local Government Aviation Trust Fund,
4188	4188	24 as appropriate.
4189	4189	25 Nothing in this paragraph shall be construed to authorize
4190	4190	26 the Authority to impose a tax upon the privilege of engaging in
4191	4191
4192	4192
4193	4193
4194	4194
4195	4195
4196	4196	SB2201 - 115 - LRB103 28036 HLH 54415 b
4197	4197
4198	4198
4199	4199	SB2201- 116 -LRB103 28036 HLH 54415 b SB2201 - 116 - LRB103 28036 HLH 54415 b
4200	4200	SB2201 - 116 - LRB103 28036 HLH 54415 b
4201	4201	1 any business which under the Constitution of the United States
4202	4202	2 may not be made the subject of taxation by the State.
4203	4203	3 (d) If a tax has been imposed under subsection (b), a use
4204	4204	4 tax shall also be imposed at the same rate upon the privilege
4205	4205	5 of using, in the metropolitan area, any item of tangible
4206	4206	6 personal property that is purchased outside the metropolitan
4207	4207	7 area at retail from a retailer, and that is titled or
4208	4208	8 registered at a location within the metropolitan area with an
4209	4209	9 agency of this State's government. "Selling price" is defined
4210	4210	10 as in the Use Tax Act. The tax shall be collected from persons
4211	4211	11 whose Illinois address for titling or registration purposes is
4212	4212	12 given as being in the metropolitan area. The tax shall be
4213	4213	13 collected by the Department of Revenue for the Authority. The
4214	4214	14 tax must be paid to the State, or an exemption determination
4215	4215	15 must be obtained from the Department of Revenue, before the
4216	4216	16 title or certificate of registration for the property may be
4217	4217	17 issued. The tax or proof of exemption may be transmitted to the
4218	4218	18 Department by way of the State agency with which, or the State
4219	4219	19 officer with whom, the tangible personal property must be
4220	4220	20 titled or registered if the Department and the State agency or
4221	4221	21 State officer determine that this procedure will expedite the
4222	4222	22 processing of applications for title or registration.
4223	4223	23 The Department has full power to administer and enforce
4224	4224	24 this paragraph; to collect all taxes, penalties and interest
4225	4225	25 due hereunder; to dispose of taxes, penalties and interest so
4226	4226	26 collected in the manner hereinafter provided; and to determine
4227	4227
4228	4228
4229	4229
4230	4230
4231	4231
4232	4232	SB2201 - 116 - LRB103 28036 HLH 54415 b
4233	4233
4234	4234
4235	4235	SB2201- 117 -LRB103 28036 HLH 54415 b SB2201 - 117 - LRB103 28036 HLH 54415 b
4236	4236	SB2201 - 117 - LRB103 28036 HLH 54415 b
4237	4237	1 all rights to credit memoranda or refunds arising on account
4238	4238	2 of the erroneous payment of tax, penalty or interest
4239	4239	3 hereunder. In the administration of, and compliance with, this
4240	4240	4 subsection, the Department and persons who are subject to this
4241	4241	5 paragraph shall (i) have the same rights, remedies,
4242	4242	6 privileges, immunities, powers, and duties, (ii) be subject to
4243	4243	7 the same conditions, restrictions, limitations, penalties,
4244	4244	8 exclusions, exemptions, and definitions of terms, and (iii)
4245	4245	9 employ the same modes of procedure as are prescribed in
4246	4246	10 Sections 2 (except the definition of "retailer maintaining a
4247	4247	11 place of business in this State"), 3, 3-5, 3-10, 3-45, 3-55,
4248	4248	12 3-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except that the jurisdiction
4249	4249	13 to which the tax shall be a debt to the extent indicated in
4250	4250	14 that Section 8 shall be the Authority), 9 (except provisions
4251	4251	15 relating to quarter monthly payments), 10, 11, 12, 12a, 12b,
4252	4252	16 13, 14, 15, 19, 20, 21, and 22 of the Use Tax Act and Section
4253	4253	17 3-7 of the Uniform Penalty and Interest Act, that are not
4254	4254	18 inconsistent with this paragraph, as fully as if those
4255	4255	19 provisions were set forth herein.
4256	4256	20 Whenever the Department determines that a refund should be
4257	4257	21 made under this subsection to a claimant instead of issuing a
4258	4258	22 credit memorandum, the Department shall notify the State
4259	4259	23 Comptroller, who shall cause the order to be drawn for the
4260	4260	24 amount specified, and to the person named, in the notification
4261	4261	25 from the Department. The refund shall be paid by the State
4262	4262	26 Treasurer out of the tax fund referenced under paragraph (g)
4263	4263
4264	4264
4265	4265
4266	4266
4267	4267
4268	4268	SB2201 - 117 - LRB103 28036 HLH 54415 b
4269	4269
4270	4270
4271	4271	SB2201- 118 -LRB103 28036 HLH 54415 b SB2201 - 118 - LRB103 28036 HLH 54415 b
4272	4272	SB2201 - 118 - LRB103 28036 HLH 54415 b
4273	4273	1 of this Section.
4274	4274	2 (e) A certificate of registration issued by the State
4275	4275	3 Department of Revenue to a retailer under the Retailers'
4276	4276	4 Occupation Tax Act or under the Service Occupation Tax Act
4277	4277	5 shall permit the registrant to engage in a business that is
4278	4278	6 taxed under the tax imposed under paragraphs (b), (c), or (d)
4279	4279	7 of this Section and no additional registration shall be
4280	4280	8 required. A certificate issued under the Use Tax Act or the
4281	4281	9 Service Use Tax Act shall be applicable with regard to any tax
4282	4282	10 imposed under paragraph (c) of this Section.
4283	4283	11 (f) The results of any election authorizing a proposition
4284	4284	12 to impose a tax under this Section or effecting a change in the
4285	4285	13 rate of tax shall be certified by the proper election
4286	4286	14 authorities and filed with the Illinois Department on or
4287	4287	15 before the first day of April. In addition, an ordinance
4288	4288	16 imposing, discontinuing, or effecting a change in the rate of
4289	4289	17 tax under this Section shall be adopted and a certified copy
4290	4290	18 thereof filed with the Department on or before the first day of
4291	4291	19 April. After proper receipt of such certifications, the
4292	4292	20 Department shall proceed to administer and enforce this
4293	4293	21 Section as of the first day of July next following such
4294	4294	22 adoption and filing.
4295	4295	23 (g) Except as otherwise provided, the Department of
4296	4296	24 Revenue shall, upon collecting any taxes and penalties as
4297	4297	25 provided in this Section, pay the taxes and penalties over to
4298	4298	26 the State Treasurer as trustee for the Authority. The taxes
4299	4299
4300	4300
4301	4301
4302	4302
4303	4303
4304	4304	SB2201 - 118 - LRB103 28036 HLH 54415 b
4305	4305
4306	4306
4307	4307	SB2201- 119 -LRB103 28036 HLH 54415 b SB2201 - 119 - LRB103 28036 HLH 54415 b
4308	4308	SB2201 - 119 - LRB103 28036 HLH 54415 b
4309	4309	1 and penalties shall be held in a trust fund outside the State
4310	4310	2 Treasury. Taxes and penalties collected on aviation fuel sold
4311	4311	3 on or after December 1, 2019 and through December 31, 2020,
4312	4312	4 shall be immediately paid over by the Department to the State
4313	4313	5 Treasurer, ex officio, as trustee, for deposit into the Local
4314	4314	6 Government Aviation Trust Fund. The Department shall only pay
4315	4315	7 moneys into the Local Government Aviation Trust Fund under
4316	4316	8 this Section for so long as the revenue use requirements of 49
4317	4317	9 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4318	4318	10 District. On or before the 25th day of each calendar month, the
4319	4319	11 Department of Revenue shall prepare and certify to the
4320	4320	12 Comptroller of the State of Illinois the amount to be paid to
4321	4321	13 the Authority, which shall be the balance in the fund, less any
4322	4322	14 amount determined by the Department to be necessary for the
4323	4323	15 payment of refunds and not including taxes and penalties
4324	4324	16 collected on aviation fuel sold on or after December 1, 2019.
4325	4325	17 Within 10 days after receipt by the Comptroller of the
4326	4326	18 certification of the amount to be paid to the Authority, the
4327	4327	19 Comptroller shall cause an order to be drawn for payment for
4328	4328	20 the amount in accordance with the directions contained in the
4329	4329	21 certification. Amounts received from the tax imposed under
4330	4330	22 this Section shall be used only for the support, construction,
4331	4331	23 maintenance, or financing of a facility of the Authority.
4332	4332	24 (h) When certifying the amount of a monthly disbursement
4333	4333	25 to the Authority under this Section, the Department shall
4334	4334	26 increase or decrease the amounts by an amount necessary to
4335	4335
4336	4336
4337	4337
4338	4338
4339	4339
4340	4340	SB2201 - 119 - LRB103 28036 HLH 54415 b
4341	4341
4342	4342
4343	4343	SB2201- 120 -LRB103 28036 HLH 54415 b SB2201 - 120 - LRB103 28036 HLH 54415 b
4344	4344	SB2201 - 120 - LRB103 28036 HLH 54415 b
4345	4345	1 offset any miscalculation of previous disbursements. The
4346	4346	2 offset amount shall be the amount erroneously disbursed within
4347	4347	3 the previous 6 months from the time a miscalculation is
4348	4348	4 discovered.
4349	4349	5 (i) This Section may be cited as the Salem Civic Center Use
4350	4350	6 and Occupation Tax Law.
4351	4351	7 (Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
4352	4352	8 Section 30. The Flood Prevention District Act is amended
4353	4353	9 by changing Section 25 as follows:
4354	4354	10 (70 ILCS 750/25)
4355	4355	11 Sec. 25. Flood prevention retailers' and service
4356	4356	12 occupation taxes.
4357	4357	13 (a) If the Board of Commissioners of a flood prevention
4358	4358	14 district determines that an emergency situation exists
4359	4359	15 regarding levee repair or flood prevention, and upon an
4360	4360	16 ordinance confirming the determination adopted by the
4361	4361	17 affirmative vote of a majority of the members of the county
4362	4362	18 board of the county in which the district is situated, the
4363	4363	19 county may impose a flood prevention retailers' occupation tax
4364	4364	20 upon all persons engaged in the business of selling tangible
4365	4365	21 personal property, leasing tangible personal property, or both
4366	4366	22 selling and leasing tangible personal property at retail
4367	4367	23 within the territory of the district to provide revenue to pay
4368	4368	24 the costs of providing emergency levee repair and flood
4369	4369
4370	4370
4371	4371
4372	4372
4373	4373
4374	4374	SB2201 - 120 - LRB103 28036 HLH 54415 b
4375	4375
4376	4376
4377	4377	SB2201- 121 -LRB103 28036 HLH 54415 b SB2201 - 121 - LRB103 28036 HLH 54415 b
4378	4378	SB2201 - 121 - LRB103 28036 HLH 54415 b
4379	4379	1 prevention and to secure the payment of bonds, notes, and
4380	4380	2 other evidences of indebtedness issued under this Act for a
4381	4381	3 period not to exceed 25 years or as required to repay the
4382	4382	4 bonds, notes, and other evidences of indebtedness issued under
4383	4383	5 this Act. The tax shall not be imposed on the sale or lease of:
4384	4384	6 (1) tangible personal property titled or registered with an
4385	4385	7 agency of this State's government; (2) tangible personal
4386	4386	8 property subject to a personal property lease transaction tax
4387	4387	9 paid to the home rule municipality; (3) computer software; or
4388	4388	10 (4) tangible personal property subject to the Rental Purchase
4389	4389	11 Agreement Occupation and Use Tax Act. The tax rate shall be
4390	4390	12 0.25% of the gross receipts from all taxable sales or leases
4391	4391	13 made in the course of that business. Beginning December 1,
4392	4392	14 2019 and through December 31, 2020, this tax is not imposed on
4393	4393	15 sales of aviation fuel unless the tax revenue is expended for
4394	4394	16 airport-related purposes. If the District does not have an
4395	4395	17 airport-related purpose to which it dedicates aviation fuel
4396	4396	18 tax revenue, then aviation fuel is excluded from the tax. The
4397	4397	19 County must comply with the certification requirements for
4398	4398	20 airport-related purposes under Section 2-22 of the Retailers'
4399	4399	21 Occupation Tax Act. The tax imposed under this Section and all
4400	4400	22 civil penalties that may be assessed as an incident thereof
4401	4401	23 shall be collected and enforced by the State Department of
4402	4402	24 Revenue. The Department shall have full power to administer
4403	4403	25 and enforce this Section; to collect all taxes and penalties
4404	4404	26 so collected in the manner hereinafter provided; and to
4405	4405
4406	4406
4407	4407
4408	4408
4409	4409
4410	4410	SB2201 - 121 - LRB103 28036 HLH 54415 b
4411	4411
4412	4412
4413	4413	SB2201- 122 -LRB103 28036 HLH 54415 b SB2201 - 122 - LRB103 28036 HLH 54415 b
4414	4414	SB2201 - 122 - LRB103 28036 HLH 54415 b
4415	4415	1 determine all rights to credit memoranda arising on account of
4416	4416	2 the erroneous payment of tax or penalty hereunder.
4417	4417	3 For purposes of this Act, "airport-related purposes" has
4418	4418	4 the meaning ascribed in Section 6z-20.2 of the State Finance
4419	4419	5 Act. Beginning January 1, 2021, this tax is not imposed on
4420	4420	6 sales of aviation fuel for so long as the revenue use
4421	4421	7 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4422	4422	8 binding on the District.
4423	4423	9 In the administration of and compliance with this
4424	4424	10 subsection, the Department and persons who are subject to this
4425	4425	11 subsection (i) have the same rights, remedies, privileges,
4426	4426	12 immunities, powers, and duties, (ii) are subject to the same
4427	4427	13 conditions, restrictions, limitations, penalties, and
4428	4428	14 definitions of terms, and (iii) shall employ the same modes of
4429	4429	15 procedure as are set forth in Sections 1 through 1o, 2 through
4430	4430	16 2-70 (in respect to all provisions contained in those Sections
4431	4431	17 other than the State rate of tax), 2a through 2h, 3 (except as
4432	4432	18 to the disposition of taxes and penalties collected, and
4433	4433	19 except that the retailer's discount is not allowed for taxes
4434	4434	20 paid on aviation fuel that are subject to the revenue use
4435	4435	21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5,
4436	4436	22 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5l, 6, 6a, 6b, 6c, 6d, 7,
4437	4437	23 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax
4438	4438	24 Act and all provisions of the Uniform Penalty and Interest Act
4439	4439	25 as if those provisions were set forth in this subsection.
4440	4440	26 Persons subject to any tax imposed under this Section may
4441	4441
4442	4442
4443	4443
4444	4444
4445	4445
4446	4446	SB2201 - 122 - LRB103 28036 HLH 54415 b
4447	4447
4448	4448
4449	4449	SB2201- 123 -LRB103 28036 HLH 54415 b SB2201 - 123 - LRB103 28036 HLH 54415 b
4450	4450	SB2201 - 123 - LRB103 28036 HLH 54415 b
4451	4451	1 reimburse themselves for their seller's tax liability
4452	4452	2 hereunder by separately stating the tax as an additional
4453	4453	3 charge, which charge may be stated in combination in a single
4454	4454	4 amount with State taxes that sellers are required to collect
4455	4455	5 under the Use Tax Act, under any bracket schedules the
4456	4456	6 Department may prescribe.
4457	4457	7 If a tax is imposed under this subsection (a), a tax shall
4458	4458	8 also be imposed under subsection (b) of this Section.
4459	4459	9 (b) If a tax has been imposed under subsection (a), a flood
4460	4460	10 prevention service occupation tax shall also be imposed upon
4461	4461	11 all persons engaged within the territory of the district in
4462	4462	12 the business of making sales of service, who, as an incident to
4463	4463	13 making the sales of service, transfer tangible personal
4464	4464	14 property, either in the form of tangible personal property or
4465	4465	15 in the form of real estate as an incident to a sale of service
4466	4466	16 to provide revenue to pay the costs of providing emergency
4467	4467	17 levee repair and flood prevention and to secure the payment of
4468	4468	18 bonds, notes, and other evidences of indebtedness issued under
4469	4469	19 this Act for a period not to exceed 25 years or as required to
4470	4470	20 repay the bonds, notes, and other evidences of indebtedness.
4471	4471	21 The tax rate shall be 0.25% of the selling price of all
4472	4472	22 tangible personal property transferred. Beginning December 1,
4473	4473	23 2019 and through December 31, 2020, this tax is not imposed on
4474	4474	24 sales of aviation fuel unless the tax revenue is expended for
4475	4475	25 airport-related purposes. If the District does not have an
4476	4476	26 airport-related purpose to which it dedicates aviation fuel
4477	4477
4478	4478
4479	4479
4480	4480
4481	4481
4482	4482	SB2201 - 123 - LRB103 28036 HLH 54415 b
4483	4483
4484	4484
4485	4485	SB2201- 124 -LRB103 28036 HLH 54415 b SB2201 - 124 - LRB103 28036 HLH 54415 b
4486	4486	SB2201 - 124 - LRB103 28036 HLH 54415 b
4487	4487	1 tax revenue, then aviation fuel is excluded from the tax. The
4488	4488	2 County must comply with the certification requirements for
4489	4489	3 airport-related purposes under Section 2-22 of the Retailers'
4490	4490	4 Occupation Tax Act. For purposes of this Act, "airport-related
4491	4491	5 purposes" has the meaning ascribed in Section 6z-20.2 of the
4492	4492	6 State Finance Act. Beginning January 1, 2021, this tax is not
4493	4493	7 imposed on sales of aviation fuel for so long as the revenue
4494	4494	8 use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4495	4495	9 binding on the District.
4496	4496	10 The tax imposed under this subsection and all civil
4497	4497	11 penalties that may be assessed as an incident thereof shall be
4498	4498	12 collected and enforced by the State Department of Revenue. The
4499	4499	13 Department shall have full power to administer and enforce
4500	4500	14 this subsection; to collect all taxes and penalties due
4501	4501	15 hereunder; to dispose of taxes and penalties collected in the
4502	4502	16 manner hereinafter provided; and to determine all rights to
4503	4503	17 credit memoranda arising on account of the erroneous payment
4504	4504	18 of tax or penalty hereunder.
4505	4505	19 In the administration of and compliance with this
4506	4506	20 subsection, the Department and persons who are subject to this
4507	4507	21 subsection shall (i) have the same rights, remedies,
4508	4508	22 privileges, immunities, powers, and duties, (ii) be subject to
4509	4509	23 the same conditions, restrictions, limitations, penalties, and
4510	4510	24 definitions of terms, and (iii) employ the same modes of
4511	4511	25 procedure as are set forth in Sections 2 (except that the
4512	4512	26 reference to State in the definition of supplier maintaining a
4513	4513
4514	4514
4515	4515
4516	4516
4517	4517
4518	4518	SB2201 - 124 - LRB103 28036 HLH 54415 b
4519	4519
4520	4520
4521	4521	SB2201- 125 -LRB103 28036 HLH 54415 b SB2201 - 125 - LRB103 28036 HLH 54415 b
4522	4522	SB2201 - 125 - LRB103 28036 HLH 54415 b
4523	4523	1 place of business in this State means the district), 2a
4524	4524	2 through 2d, 3 through 3-50 (in respect to all provisions
4525	4525	3 contained in those Sections other than the State rate of tax),
4526	4526	4 4 (except that the reference to the State shall be to the
4527	4527	5 district), 5, 7, 8 (except that the jurisdiction to which the
4528	4528	6 tax is a debt to the extent indicated in that Section 8 is the
4529	4529	7 district), 9 (except as to the disposition of taxes and
4530	4530	8 penalties collected, and except that the retailer's discount
4531	4531	9 is not allowed for taxes paid on aviation fuel that are subject
4532	4532	10 to the revenue use requirements of 49 U.S.C. 47107(b) and 49
4533	4533	11 U.S.C. 47133), 10, 11, 12 (except the reference therein to
4534	4534	12 Section 2b of the Retailers' Occupation Tax Act), 13 (except
4535	4535	13 that any reference to the State means the district), Section
4536	4536	14 15, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act
4537	4537	15 and all provisions of the Uniform Penalty and Interest Act, as
4538	4538	16 fully as if those provisions were set forth herein.
4539	4539	17 Persons subject to any tax imposed under the authority
4540	4540	18 granted in this subsection may reimburse themselves for their
4541	4541	19 serviceman's tax liability hereunder by separately stating the
4542	4542	20 tax as an additional charge, that charge may be stated in
4543	4543	21 combination in a single amount with State tax that servicemen
4544	4544	22 are authorized to collect under the Service Use Tax Act, under
4545	4545	23 any bracket schedules the Department may prescribe.
4546	4546	24 (c) The taxes imposed in subsections (a) and (b) may not be
4547	4547	25 imposed on personal property titled or registered with an
4548	4548	26 agency of the State or on personal property taxed at the 1%
4549	4549
4550	4550
4551	4551
4552	4552
4553	4553
4554	4554	SB2201 - 125 - LRB103 28036 HLH 54415 b
4555	4555
4556	4556
4557	4557	SB2201- 126 -LRB103 28036 HLH 54415 b SB2201 - 126 - LRB103 28036 HLH 54415 b
4558	4558	SB2201 - 126 - LRB103 28036 HLH 54415 b
4559	4559	1 rate under the Retailers' Occupation Tax Act and the Service
4560	4560	2 Occupation Tax Act (or at the 0% rate imposed under this
4561	4561	3 amendatory Act of the 102nd General Assembly).
4562	4562	4 (d) Nothing in this Section shall be construed to
4563	4563	5 authorize the district to impose a tax upon the privilege of
4564	4564	6 engaging in any business that under the Constitution of the
4565	4565	7 United States may not be made the subject of taxation by the
4566	4566	8 State.
4567	4567	9 (e) The certificate of registration that is issued by the
4568	4568	10 Department to a retailer under the Retailers' Occupation Tax
4569	4569	11 Act or a serviceman under the Service Occupation Tax Act
4570	4570	12 permits the retailer or serviceman to engage in a business
4571	4571	13 that is taxable without registering separately with the
4572	4572	14 Department under an ordinance or resolution under this
4573	4573	15 Section.
4574	4574	16 (f) Except as otherwise provided, the Department shall
4575	4575	17 immediately pay over to the State Treasurer, ex officio, as
4576	4576	18 trustee, all taxes and penalties collected under this Section
4577	4577	19 to be deposited into the Flood Prevention Occupation Tax Fund,
4578	4578	20 which shall be an unappropriated trust fund held outside the
4579	4579	21 State treasury. Taxes and penalties collected on aviation fuel
4580	4580	22 sold on or after December 1, 2019 and through December 31,
4581	4581	23 2020, shall be immediately paid over by the Department to the
4582	4582	24 State Treasurer, ex officio, as trustee, for deposit into the
4583	4583	25 Local Government Aviation Trust Fund. The Department shall
4584	4584	26 only pay moneys into the Local Government Aviation Trust Fund
4585	4585
4586	4586
4587	4587
4588	4588
4589	4589
4590	4590	SB2201 - 126 - LRB103 28036 HLH 54415 b
4591	4591
4592	4592
4593	4593	SB2201- 127 -LRB103 28036 HLH 54415 b SB2201 - 127 - LRB103 28036 HLH 54415 b
4594	4594	SB2201 - 127 - LRB103 28036 HLH 54415 b
4595	4595	1 under this Act for so long as the revenue use requirements of
4596	4596	2 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4597	4597	3 District.
4598	4598	4 On or before the 25th day of each calendar month, the
4599	4599	5 Department shall prepare and certify to the Comptroller the
4600	4600	6 disbursement of stated sums of money to the counties from
4601	4601	7 which retailers or servicemen have paid taxes or penalties to
4602	4602	8 the Department during the second preceding calendar month. The
4603	4603	9 amount to be paid to each county is equal to the amount (not
4604	4604	10 including credit memoranda and not including taxes and
4605	4605	11 penalties collected on aviation fuel sold on or after December
4606	4606	12 1, 2019 and through December 31, 2020) collected from the
4607	4607	13 county under this Section during the second preceding calendar
4608	4608	14 month by the Department, (i) less 2% of that amount (except the
4609	4609	15 amount collected on aviation fuel sold on or after December 1,
4610	4610	16 2019 and through December 31, 2020), which shall be deposited
4611	4611	17 into the Tax Compliance and Administration Fund and shall be
4612	4612	18 used by the Department in administering and enforcing the
4613	4613	19 provisions of this Section on behalf of the county, (ii) plus
4614	4614	20 an amount that the Department determines is necessary to
4615	4615	21 offset any amounts that were erroneously paid to a different
4616	4616	22 taxing body; (iii) less an amount equal to the amount of
4617	4617	23 refunds made during the second preceding calendar month by the
4618	4618	24 Department on behalf of the county; and (iv) less any amount
4619	4619	25 that the Department determines is necessary to offset any
4620	4620	26 amounts that were payable to a different taxing body but were
4621	4621
4622	4622
4623	4623
4624	4624
4625	4625
4626	4626	SB2201 - 127 - LRB103 28036 HLH 54415 b
4627	4627
4628	4628
4629	4629	SB2201- 128 -LRB103 28036 HLH 54415 b SB2201 - 128 - LRB103 28036 HLH 54415 b
4630	4630	SB2201 - 128 - LRB103 28036 HLH 54415 b
4631	4631	1 erroneously paid to the county. When certifying the amount of
4632	4632	2 a monthly disbursement to a county under this Section, the
4633	4633	3 Department shall increase or decrease the amounts by an amount
4634	4634	4 necessary to offset any miscalculation of previous
4635	4635	5 disbursements within the previous 6 months from the time a
4636	4636	6 miscalculation is discovered.
4637	4637	7 Within 10 days after receipt by the Comptroller from the
4638	4638	8 Department of the disbursement certification to the counties
4639	4639	9 provided for in this Section, the Comptroller shall cause the
4640	4640	10 orders to be drawn for the respective amounts in accordance
4641	4641	11 with directions contained in the certification.
4642	4642	12 If the Department determines that a refund should be made
4643	4643	13 under this Section to a claimant instead of issuing a credit
4644	4644	14 memorandum, then the Department shall notify the Comptroller,
4645	4645	15 who shall cause the order to be drawn for the amount specified
4646	4646	16 and to the person named in the notification from the
4647	4647	17 Department. The refund shall be paid by the Treasurer out of
4648	4648	18 the Flood Prevention Occupation Tax Fund or the Local
4649	4649	19 Government Aviation Trust Fund, as appropriate.
4650	4650	20 (g) If a county imposes a tax under this Section, then the
4651	4651	21 county board shall, by ordinance, discontinue the tax upon the
4652	4652	22 payment of all indebtedness of the flood prevention district.
4653	4653	23 The tax shall not be discontinued until all indebtedness of
4654	4654	24 the District has been paid.
4655	4655	25 (h) Any ordinance imposing the tax under this Section, or
4656	4656	26 any ordinance that discontinues the tax, must be certified by
4657	4657
4658	4658
4659	4659
4660	4660
4661	4661
4662	4662	SB2201 - 128 - LRB103 28036 HLH 54415 b
4663	4663
4664	4664
4665	4665	SB2201- 129 -LRB103 28036 HLH 54415 b SB2201 - 129 - LRB103 28036 HLH 54415 b
4666	4666	SB2201 - 129 - LRB103 28036 HLH 54415 b
4667	4667	1 the county clerk and filed with the Illinois Department of
4668	4668	2 Revenue either (i) on or before the first day of April,
4669	4669	3 whereupon the Department shall proceed to administer and
4670	4670	4 enforce the tax or change in the rate as of the first day of
4671	4671	5 July next following the filing; or (ii) on or before the first
4672	4672	6 day of October, whereupon the Department shall proceed to
4673	4673	7 administer and enforce the tax or change in the rate as of the
4674	4674	8 first day of January next following the filing.
4675	4675	9 (j) County Flood Prevention Occupation Tax Fund. All
4676	4676	10 proceeds received by a county from a tax distribution under
4677	4677	11 this Section must be maintained in a special fund known as the
4678	4678	12 [name of county] flood prevention occupation tax fund. The
4679	4679	13 county shall, at the direction of the flood prevention
4680	4680	14 district, use moneys in the fund to pay the costs of providing
4681	4681	15 emergency levee repair and flood prevention and to pay bonds,
4682	4682	16 notes, and other evidences of indebtedness issued under this
4683	4683	17 Act.
4684	4684	18 (k) This Section may be cited as the Flood Prevention
4685	4685	19 Occupation Tax Law.
4686	4686	20 (Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19;
4687	4687	21 102-700, eff. 4-19-22.)
4688	4688	22 Section 35. The Local Mass Transit District Act is amended
4689	4689	23 by changing Section 5.01 as follows:
4690	4690	24 (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
4691	4691
4692	4692
4693	4693
4694	4694
4695	4695
4696	4696	SB2201 - 129 - LRB103 28036 HLH 54415 b
4697	4697
4698	4698
4699	4699	SB2201- 130 -LRB103 28036 HLH 54415 b SB2201 - 130 - LRB103 28036 HLH 54415 b
4700	4700	SB2201 - 130 - LRB103 28036 HLH 54415 b
4701	4701	1 Sec. 5.01. Metro East Mass Transit District; use and
4702	4702	2 occupation taxes.
4703	4703	3 (a) The Board of Trustees of any Metro East Mass Transit
4704	4704	4 District may, by ordinance adopted with the concurrence of
4705	4705	5 two-thirds of the then trustees, impose throughout the
4706	4706	6 District any or all of the taxes and fees provided in this
4707	4707	7 Section. Except as otherwise provided, all taxes and fees
4708	4708	8 imposed under this Section shall be used only for public mass
4709	4709	9 transportation systems, and the amount used to provide mass
4710	4710	10 transit service to unserved areas of the District shall be in
4711	4711	11 the same proportion to the total proceeds as the number of
4712	4712	12 persons residing in the unserved areas is to the total
4713	4713	13 population of the District. Except as otherwise provided in
4714	4714	14 this Act, taxes imposed under this Section and civil penalties
4715	4715	15 imposed incident thereto shall be collected and enforced by
4716	4716	16 the State Department of Revenue. The Department shall have the
4717	4717	17 power to administer and enforce the taxes and to determine all
4718	4718	18 rights for refunds for erroneous payments of the taxes.
4719	4719	19 (b) The Board may impose a Metro East Mass Transit
4720	4720	20 District Retailers' Occupation Tax upon all persons engaged in
4721	4721	21 the business of selling tangible personal property, leasing
4722	4722	22 tangible personal property, or both selling and leasing
4723	4723	23 tangible personal property at retail in the district at a rate
4724	4724	24 of 1/4 of 1%, or as authorized under subsection (d-5) of this
4725	4725	25 Section, of the gross receipts from the sales or leases made in
4726	4726	26 the course of such business within the district, except that
4727	4727
4728	4728
4729	4729
4730	4730
4731	4731
4732	4732	SB2201 - 130 - LRB103 28036 HLH 54415 b
4733	4733
4734	4734
4735	4735	SB2201- 131 -LRB103 28036 HLH 54415 b SB2201 - 131 - LRB103 28036 HLH 54415 b
4736	4736	SB2201 - 131 - LRB103 28036 HLH 54415 b
4737	4737	1 the rate of tax imposed under this Section on sales of aviation
4738	4738	2 fuel on or after December 1, 2019 shall be 0.25% in Madison
4739	4739	3 County unless the Metro-East Mass Transit District in Madison
4740	4740	4 County has an "airport-related purpose" and any additional
4741	4741	5 amount authorized under subsection (d-5) is expended for
4742	4742	6 airport-related purposes. If there is no airport-related
4743	4743	7 purpose to which aviation fuel tax revenue is dedicated, then
4744	4744	8 aviation fuel is excluded from any additional amount
4745	4745	9 authorized under subsection (d-5). The rate in St. Clair
4746	4746	10 County shall be 0.25% unless the Metro-East Mass Transit
4747	4747	11 District in St. Clair County has an "airport-related purpose"
4748	4748	12 and the additional 0.50% of the 0.75% tax on aviation fuel
4749	4749	13 imposed in that County is expended for airport-related
4750	4750	14 purposes. If there is no airport-related purpose to which
4751	4751	15 aviation fuel tax revenue is dedicated, then aviation fuel is
4752	4752	16 excluded from the additional 0.50% of the 0.75% tax. The tax
4753	4753	17 shall not be imposed on the sale or lease of: (1) tangible
4754	4754	18 personal property titled or registered with an agency of this
4755	4755	19 State's government; (2) tangible personal property subject to
4756	4756	20 a personal property lease transaction tax paid to the home
4757	4757	21 rule municipality; (3) computer software; or (4) tangible
4758	4758	22 personal property subject to the Rental Purchase Agreement
4759	4759	23 Occupation and Use Tax Act.
4760	4760	24 The Board must comply with the certification requirements
4761	4761	25 for airport-related purposes under Section 2-22 of the
4762	4762	26 Retailers' Occupation Tax Act. For purposes of this Section,
4763	4763
4764	4764
4765	4765
4766	4766
4767	4767
4768	4768	SB2201 - 131 - LRB103 28036 HLH 54415 b
4769	4769
4770	4770
4771	4771	SB2201- 132 -LRB103 28036 HLH 54415 b SB2201 - 132 - LRB103 28036 HLH 54415 b
4772	4772	SB2201 - 132 - LRB103 28036 HLH 54415 b
4773	4773	1 "airport-related purposes" has the meaning ascribed in Section
4774	4774	2 6z-20.2 of the State Finance Act. This exclusion for aviation
4775	4775	3 fuel only applies for so long as the revenue use requirements
4776	4776	4 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4777	4777	5 District.
4778	4778	6 The tax imposed under this Section and all civil penalties
4779	4779	7 that may be assessed as an incident thereof shall be collected
4780	4780	8 and enforced by the State Department of Revenue. The
4781	4781	9 Department shall have full power to administer and enforce
4782	4782	10 this Section; to collect all taxes and penalties so collected
4783	4783	11 in the manner hereinafter provided; and to determine all
4784	4784	12 rights to credit memoranda arising on account of the erroneous
4785	4785	13 payment of tax or penalty hereunder. In the administration of,
4786	4786	14 and compliance with, this Section, the Department and persons
4787	4787	15 who are subject to this Section shall have the same rights,
4788	4788	16 remedies, privileges, immunities, powers and duties, and be
4789	4789	17 subject to the same conditions, restrictions, limitations,
4790	4790	18 penalties, exclusions, exemptions and definitions of terms and
4791	4791	19 employ the same modes of procedure, as are prescribed in
4792	4792	20 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
4793	4793	21 (in respect to all provisions therein other than the State
4794	4794	22 rate of tax), 2c, 3 (except as to the disposition of taxes and
4795	4795	23 penalties collected, and except that the retailer's discount
4796	4796	24 is not allowed for taxes paid on aviation fuel that are subject
4797	4797	25 to the revenue use requirements of 49 U.S.C. 47107(b) and 49
4798	4798	26 U.S.C. 47133), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
4799	4799
4800	4800
4801	4801
4802	4802
4803	4803
4804	4804	SB2201 - 132 - LRB103 28036 HLH 54415 b
4805	4805
4806	4806
4807	4807	SB2201- 133 -LRB103 28036 HLH 54415 b SB2201 - 133 - LRB103 28036 HLH 54415 b
4808	4808	SB2201 - 133 - LRB103 28036 HLH 54415 b
4809	4809	1 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of the
4810	4810	2 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
4811	4811	3 Penalty and Interest Act, as fully as if those provisions were
4812	4812	4 set forth herein.
4813	4813	5 Persons subject to any tax imposed under the Section may
4814	4814	6 reimburse themselves for their seller's tax liability
4815	4815	7 hereunder by separately stating the tax as an additional
4816	4816	8 charge, which charge may be stated in combination, in a single
4817	4817	9 amount, with State taxes that sellers are required to collect
4818	4818	10 under the Use Tax Act, in accordance with such bracket
4819	4819	11 schedules as the Department may prescribe.
4820	4820	12 Whenever the Department determines that a refund should be
4821	4821	13 made under this Section to a claimant instead of issuing a
4822	4822	14 credit memorandum, the Department shall notify the State
4823	4823	15 Comptroller, who shall cause the warrant to be drawn for the
4824	4824	16 amount specified, and to the person named, in the notification
4825	4825	17 from the Department. The refund shall be paid by the State
4826	4826	18 Treasurer out of the Metro East Mass Transit District tax fund
4827	4827	19 established under paragraph (h) of this Section or the Local
4828	4828	20 Government Aviation Trust Fund, as appropriate.
4829	4829	21 If a tax is imposed under this subsection (b), a tax shall
4830	4830	22 also be imposed under subsections (c) and (d) of this Section.
4831	4831	23 For the purpose of determining whether a tax authorized
4832	4832	24 under this Section is applicable, a retail sale, by a producer
4833	4833	25 of coal or other mineral mined in Illinois, is a sale at retail
4834	4834	26 at the place where the coal or other mineral mined in Illinois
4835	4835
4836	4836
4837	4837
4838	4838
4839	4839
4840	4840	SB2201 - 133 - LRB103 28036 HLH 54415 b
4841	4841
4842	4842
4843	4843	SB2201- 134 -LRB103 28036 HLH 54415 b SB2201 - 134 - LRB103 28036 HLH 54415 b
4844	4844	SB2201 - 134 - LRB103 28036 HLH 54415 b
4845	4845	1 is extracted from the earth. This paragraph does not apply to
4846	4846	2 coal or other mineral when it is delivered or shipped by the
4847	4847	3 seller to the purchaser at a point outside Illinois so that the
4848	4848	4 sale is exempt under the Federal Constitution as a sale in
4849	4849	5 interstate or foreign commerce.
4850	4850	6 No tax shall be imposed or collected under this subsection
4851	4851	7 on the sale of a motor vehicle in this State to a resident of
4852	4852	8 another state if that motor vehicle will not be titled in this
4853	4853	9 State.
4854	4854	10 Nothing in this Section shall be construed to authorize
4855	4855	11 the Metro East Mass Transit District to impose a tax upon the
4856	4856	12 privilege of engaging in any business which under the
4857	4857	13 Constitution of the United States may not be made the subject
4858	4858	14 of taxation by this State.
4859	4859	15 (c) If a tax has been imposed under subsection (b), a Metro
4860	4860	16 East Mass Transit District Service Occupation Tax shall also
4861	4861	17 be imposed upon all persons engaged, in the district, in the
4862	4862	18 business of making sales of service, who, as an incident to
4863	4863	19 making those sales of service, transfer tangible personal
4864	4864	20 property within the District, either in the form of tangible
4865	4865	21 personal property or in the form of real estate as an incident
4866	4866	22 to a sale of service. The tax rate shall be 1/4%, or as
4867	4867	23 authorized under subsection (d-5) of this Section, of the
4868	4868	24 selling price of tangible personal property so transferred
4869	4869	25 within the district, except that the rate of tax imposed in
4870	4870	26 these Counties under this Section on sales of aviation fuel on
4871	4871
4872	4872
4873	4873
4874	4874
4875	4875
4876	4876	SB2201 - 134 - LRB103 28036 HLH 54415 b
4877	4877
4878	4878
4879	4879	SB2201- 135 -LRB103 28036 HLH 54415 b SB2201 - 135 - LRB103 28036 HLH 54415 b
4880	4880	SB2201 - 135 - LRB103 28036 HLH 54415 b
4881	4881	1 or after December 1, 2019 shall be 0.25% in Madison County
4882	4882	2 unless the Metro-East Mass Transit District in Madison County
4883	4883	3 has an "airport-related purpose" and any additional amount
4884	4884	4 authorized under subsection (d-5) is expended for
4885	4885	5 airport-related purposes. If there is no airport-related
4886	4886	6 purpose to which aviation fuel tax revenue is dedicated, then
4887	4887	7 aviation fuel is excluded from any additional amount
4888	4888	8 authorized under subsection (d-5). The rate in St. Clair
4889	4889	9 County shall be 0.25% unless the Metro-East Mass Transit
4890	4890	10 District in St. Clair County has an "airport-related purpose"
4891	4891	11 and the additional 0.50% of the 0.75% tax on aviation fuel is
4892	4892	12 expended for airport-related purposes. If there is no
4893	4893	13 airport-related purpose to which aviation fuel tax revenue is
4894	4894	14 dedicated, then aviation fuel is excluded from the additional
4895	4895	15 0.50% of the 0.75% tax.
4896	4896	16 The Board must comply with the certification requirements
4897	4897	17 for airport-related purposes under Section 2-22 of the
4898	4898	18 Retailers' Occupation Tax Act. For purposes of this Section,
4899	4899	19 "airport-related purposes" has the meaning ascribed in Section
4900	4900	20 6z-20.2 of the State Finance Act. This exclusion for aviation
4901	4901	21 fuel only applies for so long as the revenue use requirements
4902	4902	22 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4903	4903	23 District.
4904	4904	24 The tax imposed under this paragraph and all civil
4905	4905	25 penalties that may be assessed as an incident thereof shall be
4906	4906	26 collected and enforced by the State Department of Revenue. The
4907	4907
4908	4908
4909	4909
4910	4910
4911	4911
4912	4912	SB2201 - 135 - LRB103 28036 HLH 54415 b
4913	4913
4914	4914
4915	4915	SB2201- 136 -LRB103 28036 HLH 54415 b SB2201 - 136 - LRB103 28036 HLH 54415 b
4916	4916	SB2201 - 136 - LRB103 28036 HLH 54415 b
4917	4917	1 Department shall have full power to administer and enforce
4918	4918	2 this paragraph; to collect all taxes and penalties due
4919	4919	3 hereunder; to dispose of taxes and penalties so collected in
4920	4920	4 the manner hereinafter provided; and to determine all rights
4921	4921	5 to credit memoranda arising on account of the erroneous
4922	4922	6 payment of tax or penalty hereunder. In the administration of,
4923	4923	7 and compliance with this paragraph, the Department and persons
4924	4924	8 who are subject to this paragraph shall have the same rights,
4925	4925	9 remedies, privileges, immunities, powers and duties, and be
4926	4926	10 subject to the same conditions, restrictions, limitations,
4927	4927	11 penalties, exclusions, exemptions and definitions of terms and
4928	4928	12 employ the same modes of procedure as are prescribed in
4929	4929	13 Sections 1a-1, 2 (except that the reference to State in the
4930	4930	14 definition of supplier maintaining a place of business in this
4931	4931	15 State shall mean the Authority), 2a, 3 through 3-50 (in
4932	4932	16 respect to all provisions therein other than the State rate of
4933	4933	17 tax), 4 (except that the reference to the State shall be to the
4934	4934	18 Authority), 5, 7, 8 (except that the jurisdiction to which the
4935	4935	19 tax shall be a debt to the extent indicated in that Section 8
4936	4936	20 shall be the District), 9 (except as to the disposition of
4937	4937	21 taxes and penalties collected, and except that the returned
4938	4938	22 merchandise credit for this tax may not be taken against any
4939	4939	23 State tax, and except that the retailer's discount is not
4940	4940	24 allowed for taxes paid on aviation fuel that are subject to the
4941	4941	25 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4942	4942	26 47133), 10, 11, 12 (except the reference therein to Section 2b
4943	4943
4944	4944
4945	4945
4946	4946
4947	4947
4948	4948	SB2201 - 136 - LRB103 28036 HLH 54415 b
4949	4949
4950	4950
4951	4951	SB2201- 137 -LRB103 28036 HLH 54415 b SB2201 - 137 - LRB103 28036 HLH 54415 b
4952	4952	SB2201 - 137 - LRB103 28036 HLH 54415 b
4953	4953	1 of the Retailers' Occupation Tax Act), 13 (except that any
4954	4954	2 reference to the State shall mean the District), the first
4955	4955	3 paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service
4956	4956	4 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
4957	4957	5 Interest Act, as fully as if those provisions were set forth
4958	4958	6 herein.
4959	4959	7 Persons subject to any tax imposed under the authority
4960	4960	8 granted in this paragraph may reimburse themselves for their
4961	4961	9 serviceman's tax liability hereunder by separately stating the
4962	4962	10 tax as an additional charge, which charge may be stated in
4963	4963	11 combination, in a single amount, with State tax that
4964	4964	12 servicemen are authorized to collect under the Service Use Tax
4965	4965	13 Act, in accordance with such bracket schedules as the
4966	4966	14 Department may prescribe.
4967	4967	15 Whenever the Department determines that a refund should be
4968	4968	16 made under this paragraph to a claimant instead of issuing a
4969	4969	17 credit memorandum, the Department shall notify the State
4970	4970	18 Comptroller, who shall cause the warrant to be drawn for the
4971	4971	19 amount specified, and to the person named, in the notification
4972	4972	20 from the Department. The refund shall be paid by the State
4973	4973	21 Treasurer out of the Metro East Mass Transit District tax fund
4974	4974	22 established under paragraph (h) of this Section or the Local
4975	4975	23 Government Aviation Trust Fund, as appropriate.
4976	4976	24 Nothing in this paragraph shall be construed to authorize
4977	4977	25 the District to impose a tax upon the privilege of engaging in
4978	4978	26 any business which under the Constitution of the United States
4979	4979
4980	4980
4981	4981
4982	4982
4983	4983
4984	4984	SB2201 - 137 - LRB103 28036 HLH 54415 b
4985	4985
4986	4986
4987	4987	SB2201- 138 -LRB103 28036 HLH 54415 b SB2201 - 138 - LRB103 28036 HLH 54415 b
4988	4988	SB2201 - 138 - LRB103 28036 HLH 54415 b
4989	4989	1 may not be made the subject of taxation by the State.
4990	4990	2 (d) If a tax has been imposed under subsection (b), a Metro
4991	4991	3 East Mass Transit District Use Tax shall also be imposed upon
4992	4992	4 the privilege of using, in the district, any item of tangible
4993	4993	5 personal property that is purchased outside the district at
4994	4994	6 retail from a retailer, and that is titled or registered with
4995	4995	7 an agency of this State's government, at a rate of 1/4%, or as
4996	4996	8 authorized under subsection (d-5) of this Section, of the
4997	4997	9 selling price of the tangible personal property within the
4998	4998	10 District, as "selling price" is defined in the Use Tax Act. The
4999	4999	11 tax shall be collected from persons whose Illinois address for
5000	5000	12 titling or registration purposes is given as being in the
5001	5001	13 District. The tax shall be collected by the Department of
5002	5002	14 Revenue for the Metro East Mass Transit District. The tax must
5003	5003	15 be paid to the State, or an exemption determination must be
5004	5004	16 obtained from the Department of Revenue, before the title or
5005	5005	17 certificate of registration for the property may be issued.
5006	5006	18 The tax or proof of exemption may be transmitted to the
5007	5007	19 Department by way of the State agency with which, or the State
5008	5008	20 officer with whom, the tangible personal property must be
5009	5009	21 titled or registered if the Department and the State agency or
5010	5010	22 State officer determine that this procedure will expedite the
5011	5011	23 processing of applications for title or registration.
5012	5012	24 The Department shall have full power to administer and
5013	5013	25 enforce this paragraph; to collect all taxes, penalties and
5014	5014	26 interest due hereunder; to dispose of taxes, penalties and
5015	5015
5016	5016
5017	5017
5018	5018
5019	5019
5020	5020	SB2201 - 138 - LRB103 28036 HLH 54415 b
5021	5021
5022	5022
5023	5023	SB2201- 139 -LRB103 28036 HLH 54415 b SB2201 - 139 - LRB103 28036 HLH 54415 b
5024	5024	SB2201 - 139 - LRB103 28036 HLH 54415 b
5025	5025	1 interest so collected in the manner hereinafter provided; and
5026	5026	2 to determine all rights to credit memoranda or refunds arising
5027	5027	3 on account of the erroneous payment of tax, penalty or
5028	5028	4 interest hereunder. In the administration of, and compliance
5029	5029	5 with, this paragraph, the Department and persons who are
5030	5030	6 subject to this paragraph shall have the same rights,
5031	5031	7 remedies, privileges, immunities, powers and duties, and be
5032	5032	8 subject to the same conditions, restrictions, limitations,
5033	5033	9 penalties, exclusions, exemptions and definitions of terms and
5034	5034	10 employ the same modes of procedure, as are prescribed in
5035	5035	11 Sections 2 (except the definition of "retailer maintaining a
5036	5036	12 place of business in this State"), 3 through 3-80 (except
5037	5037	13 provisions pertaining to the State rate of tax, and except
5038	5038	14 provisions concerning collection or refunding of the tax by
5039	5039	15 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
5040	5040	16 pertaining to claims by retailers and except the last
5041	5041	17 paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act
5042	5042	18 and Section 3-7 of the Uniform Penalty and Interest Act, that
5043	5043	19 are not inconsistent with this paragraph, as fully as if those
5044	5044	20 provisions were set forth herein.
5045	5045	21 Whenever the Department determines that a refund should be
5046	5046	22 made under this paragraph to a claimant instead of issuing a
5047	5047	23 credit memorandum, the Department shall notify the State
5048	5048	24 Comptroller, who shall cause the order to be drawn for the
5049	5049	25 amount specified, and to the person named, in the notification
5050	5050	26 from the Department. The refund shall be paid by the State
5051	5051
5052	5052
5053	5053
5054	5054
5055	5055
5056	5056	SB2201 - 139 - LRB103 28036 HLH 54415 b
5057	5057
5058	5058
5059	5059	SB2201- 140 -LRB103 28036 HLH 54415 b SB2201 - 140 - LRB103 28036 HLH 54415 b
5060	5060	SB2201 - 140 - LRB103 28036 HLH 54415 b
5061	5061	1 Treasurer out of the Metro East Mass Transit District tax fund
5062	5062	2 established under paragraph (h) of this Section.
5063	5063	3 (d-5) (A) The county board of any county participating in
5064	5064	4 the Metro East Mass Transit District may authorize, by
5065	5065	5 ordinance, a referendum on the question of whether the tax
5066	5066	6 rates for the Metro East Mass Transit District Retailers'
5067	5067	7 Occupation Tax, the Metro East Mass Transit District Service
5068	5068	8 Occupation Tax, and the Metro East Mass Transit District Use
5069	5069	9 Tax for the District should be increased from 0.25% to 0.75%.
5070	5070	10 Upon adopting the ordinance, the county board shall certify
5071	5071	11 the proposition to the proper election officials who shall
5072	5072	12 submit the proposition to the voters of the District at the
5073	5073	13 next election, in accordance with the general election law.
5074	5074	14 The proposition shall be in substantially the following
5075	5075	15 form:
5076	5076	16 Shall the tax rates for the Metro East Mass Transit
5077	5077	17 District Retailers' Occupation Tax, the Metro East Mass
5078	5078	18 Transit District Service Occupation Tax, and the Metro
5079	5079	19 East Mass Transit District Use Tax be increased from 0.25%
5080	5080	20 to 0.75%?
5081	5081	21 (B) Two thousand five hundred electors of any Metro East
5082	5082	22 Mass Transit District may petition the Chief Judge of the
5083	5083	23 Circuit Court, or any judge of that Circuit designated by the
5084	5084	24 Chief Judge, in which that District is located to cause to be
5085	5085	25 submitted to a vote of the electors the question whether the
5086	5086	26 tax rates for the Metro East Mass Transit District Retailers'
5087	5087
5088	5088
5089	5089
5090	5090
5091	5091
5092	5092	SB2201 - 140 - LRB103 28036 HLH 54415 b
5093	5093
5094	5094
5095	5095	SB2201- 141 -LRB103 28036 HLH 54415 b SB2201 - 141 - LRB103 28036 HLH 54415 b
5096	5096	SB2201 - 141 - LRB103 28036 HLH 54415 b
5097	5097	1 Occupation Tax, the Metro East Mass Transit District Service
5098	5098	2 Occupation Tax, and the Metro East Mass Transit District Use
5099	5099	3 Tax for the District should be increased from 0.25% to 0.75%.
5100	5100	4 Upon submission of such petition the court shall set a
5101	5101	5 date not less than 10 nor more than 30 days thereafter for a
5102	5102	6 hearing on the sufficiency thereof. Notice of the filing of
5103	5103	7 such petition and of such date shall be given in writing to the
5104	5104	8 District and the County Clerk at least 7 days before the date
5105	5105	9 of such hearing.
5106	5106	10 If such petition is found sufficient, the court shall
5107	5107	11 enter an order to submit that proposition at the next
5108	5108	12 election, in accordance with general election law.
5109	5109	13 The form of the petition shall be in substantially the
5110	5110	14 following form: To the Circuit Court of the County of (name of
5111	5111	15 county):
5112	5112	16 We, the undersigned electors of the (name of transit
5113	5113	17 district), respectfully petition your honor to submit to a
5114	5114	18 vote of the electors of (name of transit district) the
5115	5115	19 following proposition:
5116	5116	20 Shall the tax rates for the Metro East Mass Transit
5117	5117	21 District Retailers' Occupation Tax, the Metro East Mass
5118	5118	22 Transit District Service Occupation Tax, and the Metro
5119	5119	23 East Mass Transit District Use Tax be increased from 0.25%
5120	5120	24 to 0.75%?
5121	5121	25 Name Address, with Street and Number.
5122	5122	26.............................................................. 26 ...................... ........................................
5123	5123	26 ...................... ........................................
5124	5124
5125	5125
5126	5126
5127	5127
5128	5128
5129	5129	SB2201 - 141 - LRB103 28036 HLH 54415 b
5130	5130
5131	5131
5132	5132	26 ...................... ........................................
5133	5133
5134	5134
5135	5135	SB2201- 142 -LRB103 28036 HLH 54415 b SB2201 - 142 - LRB103 28036 HLH 54415 b
5136	5136	SB2201 - 142 - LRB103 28036 HLH 54415 b
5137	5137	1.............................................................. 1 ...................... ........................................
5138	5138	1 ...................... ........................................
5139	5139	2 (C) The votes shall be recorded as "YES" or "NO". If a
5140	5140	3 majority of all votes cast on the proposition are for the
5141	5141	4 increase in the tax rates, the Metro East Mass Transit
5142	5142	5 District shall begin imposing the increased rates in the
5143	5143	6 District, and the Department of Revenue shall begin collecting
5144	5144	7 the increased amounts, as provided under this Section. An
5145	5145	8 ordinance imposing or discontinuing a tax hereunder or
5146	5146	9 effecting a change in the rate thereof shall be adopted and a
5147	5147	10 certified copy thereof filed with the Department on or before
5148	5148	11 the first day of October, whereupon the Department shall
5149	5149	12 proceed to administer and enforce this Section as of the first
5150	5150	13 day of January next following the adoption and filing, or on or
5151	5151	14 before the first day of April, whereupon the Department shall
5152	5152	15 proceed to administer and enforce this Section as of the first
5153	5153	16 day of July next following the adoption and filing.
5154	5154	17 (D) If the voters have approved a referendum under this
5155	5155	18 subsection, before November 1, 1994, to increase the tax rate
5156	5156	19 under this subsection, the Metro East Mass Transit District
5157	5157	20 Board of Trustees may adopt by a majority vote an ordinance at
5158	5158	21 any time before January 1, 1995 that excludes from the rate
5159	5159	22 increase tangible personal property that is titled or
5160	5160	23 registered with an agency of this State's government. The
5161	5161	24 ordinance excluding titled or registered tangible personal
5162	5162	25 property from the rate increase must be filed with the
5163	5163	26 Department at least 15 days before its effective date. At any
5164	5164
5165	5165
5166	5166
5167	5167
5168	5168
5169	5169	SB2201 - 142 - LRB103 28036 HLH 54415 b
5170	5170
5171	5171	1 ...................... ........................................
5172	5172
5173	5173
5174	5174	SB2201- 143 -LRB103 28036 HLH 54415 b SB2201 - 143 - LRB103 28036 HLH 54415 b
5175	5175	SB2201 - 143 - LRB103 28036 HLH 54415 b
5176	5176	1 time after adopting an ordinance excluding from the rate
5177	5177	2 increase tangible personal property that is titled or
5178	5178	3 registered with an agency of this State's government, the
5179	5179	4 Metro East Mass Transit District Board of Trustees may adopt
5180	5180	5 an ordinance applying the rate increase to that tangible
5181	5181	6 personal property. The ordinance shall be adopted, and a
5182	5182	7 certified copy of that ordinance shall be filed with the
5183	5183	8 Department, on or before October 1, whereupon the Department
5184	5184	9 shall proceed to administer and enforce the rate increase
5185	5185	10 against tangible personal property titled or registered with
5186	5186	11 an agency of this State's government as of the following
5187	5187	12 January 1. After December 31, 1995, any reimposed rate
5188	5188	13 increase in effect under this subsection shall no longer apply
5189	5189	14 to tangible personal property titled or registered with an
5190	5190	15 agency of this State's government. Beginning January 1, 1996,
5191	5191	16 the Board of Trustees of any Metro East Mass Transit District
5192	5192	17 may never reimpose a previously excluded tax rate increase on
5193	5193	18 tangible personal property titled or registered with an agency
5194	5194	19 of this State's government. After July 1, 2004, if the voters
5195	5195	20 have approved a referendum under this subsection to increase
5196	5196	21 the tax rate under this subsection, the Metro East Mass
5197	5197	22 Transit District Board of Trustees may adopt by a majority
5198	5198	23 vote an ordinance that excludes from the rate increase
5199	5199	24 tangible personal property that is titled or registered with
5200	5200	25 an agency of this State's government. The ordinance excluding
5201	5201	26 titled or registered tangible personal property from the rate
5202	5202
5203	5203
5204	5204
5205	5205
5206	5206
5207	5207	SB2201 - 143 - LRB103 28036 HLH 54415 b
5208	5208
5209	5209
5210	5210	SB2201- 144 -LRB103 28036 HLH 54415 b SB2201 - 144 - LRB103 28036 HLH 54415 b
5211	5211	SB2201 - 144 - LRB103 28036 HLH 54415 b
5212	5212	1 increase shall be adopted, and a certified copy of that
5213	5213	2 ordinance shall be filed with the Department on or before
5214	5214	3 October 1, whereupon the Department shall administer and
5215	5215	4 enforce this exclusion from the rate increase as of the
5216	5216	5 following January 1, or on or before April 1, whereupon the
5217	5217	6 Department shall administer and enforce this exclusion from
5218	5218	7 the rate increase as of the following July 1. The Board of
5219	5219	8 Trustees of any Metro East Mass Transit District may never
5220	5220	9 reimpose a previously excluded tax rate increase on tangible
5221	5221	10 personal property titled or registered with an agency of this
5222	5222	11 State's government.
5223	5223	12 (d-6) If the Board of Trustees of any Metro East Mass
5224	5224	13 Transit District has imposed a rate increase under subsection
5225	5225	14 (d-5) and filed an ordinance with the Department of Revenue
5226	5226	15 excluding titled property from the higher rate, then that
5227	5227	16 Board may, by ordinance adopted with the concurrence of
5228	5228	17 two-thirds of the then trustees, impose throughout the
5229	5229	18 District a fee. The fee on the excluded property shall not
5230	5230	19 exceed $20 per retail transaction or an amount equal to the
5231	5231	20 amount of tax excluded, whichever is less, on tangible
5232	5232	21 personal property that is titled or registered with an agency
5233	5233	22 of this State's government. Beginning July 1, 2004, the fee
5234	5234	23 shall apply only to titled property that is subject to either
5235	5235	24 the Metro East Mass Transit District Retailers' Occupation Tax
5236	5236	25 or the Metro East Mass Transit District Service Occupation
5237	5237	26 Tax. No fee shall be imposed or collected under this
5238	5238
5239	5239
5240	5240
5241	5241
5242	5242
5243	5243	SB2201 - 144 - LRB103 28036 HLH 54415 b
5244	5244
5245	5245
5246	5246	SB2201- 145 -LRB103 28036 HLH 54415 b SB2201 - 145 - LRB103 28036 HLH 54415 b
5247	5247	SB2201 - 145 - LRB103 28036 HLH 54415 b
5248	5248	1 subsection on the sale of a motor vehicle in this State to a
5249	5249	2 resident of another state if that motor vehicle will not be
5250	5250	3 titled in this State.
5251	5251	4 (d-7) Until June 30, 2004, if a fee has been imposed under
5252	5252	5 subsection (d-6), a fee shall also be imposed upon the
5253	5253	6 privilege of using, in the district, any item of tangible
5254	5254	7 personal property that is titled or registered with any agency
5255	5255	8 of this State's government, in an amount equal to the amount of
5256	5256	9 the fee imposed under subsection (d-6).
5257	5257	10 (d-7.1) Beginning July 1, 2004, any fee imposed by the
5258	5258	11 Board of Trustees of any Metro East Mass Transit District
5259	5259	12 under subsection (d-6) and all civil penalties that may be
5260	5260	13 assessed as an incident of the fees shall be collected and
5261	5261	14 enforced by the State Department of Revenue. Reference to
5262	5262	15 "taxes" in this Section shall be construed to apply to the
5263	5263	16 administration, payment, and remittance of all fees under this
5264	5264	17 Section. For purposes of any fee imposed under subsection
5265	5265	18 (d-6), 4% of the fee, penalty, and interest received by the
5266	5266	19 Department in the first 12 months that the fee is collected and
5267	5267	20 enforced by the Department and 2% of the fee, penalty, and
5268	5268	21 interest following the first 12 months (except the amount
5269	5269	22 collected on aviation fuel sold on or after December 1, 2019)
5270	5270	23 shall be deposited into the Tax Compliance and Administration
5271	5271	24 Fund and shall be used by the Department, subject to
5272	5272	25 appropriation, to cover the costs of the Department. No
5273	5273	26 retailers' discount shall apply to any fee imposed under
5274	5274
5275	5275
5276	5276
5277	5277
5278	5278
5279	5279	SB2201 - 145 - LRB103 28036 HLH 54415 b
5280	5280
5281	5281
5282	5282	SB2201- 146 -LRB103 28036 HLH 54415 b SB2201 - 146 - LRB103 28036 HLH 54415 b
5283	5283	SB2201 - 146 - LRB103 28036 HLH 54415 b
5284	5284	1 subsection (d-6).
5285	5285	2 (d-8) No item of titled property shall be subject to both
5286	5286	3 the higher rate approved by referendum, as authorized under
5287	5287	4 subsection (d-5), and any fee imposed under subsection (d-6)
5288	5288	5 or (d-7).
5289	5289	6 (d-9) (Blank).
5290	5290	7 (d-10) (Blank).
5291	5291	8 (e) A certificate of registration issued by the State
5292	5292	9 Department of Revenue to a retailer under the Retailers'
5293	5293	10 Occupation Tax Act or under the Service Occupation Tax Act
5294	5294	11 shall permit the registrant to engage in a business that is
5295	5295	12 taxed under the tax imposed under paragraphs (b), (c) or (d) of
5296	5296	13 this Section and no additional registration shall be required
5297	5297	14 under the tax. A certificate issued under the Use Tax Act or
5298	5298	15 the Service Use Tax Act shall be applicable with regard to any
5299	5299	16 tax imposed under paragraph (c) of this Section.
5300	5300	17 (f) (Blank).
5301	5301	18 (g) Any ordinance imposing or discontinuing any tax under
5302	5302	19 this Section shall be adopted and a certified copy thereof
5303	5303	20 filed with the Department on or before June 1, whereupon the
5304	5304	21 Department of Revenue shall proceed to administer and enforce
5305	5305	22 this Section on behalf of the Metro East Mass Transit District
5306	5306	23 as of September 1 next following such adoption and filing.
5307	5307	24 Beginning January 1, 1992, an ordinance or resolution imposing
5308	5308	25 or discontinuing the tax hereunder shall be adopted and a
5309	5309	26 certified copy thereof filed with the Department on or before
5310	5310
5311	5311
5312	5312
5313	5313
5314	5314
5315	5315	SB2201 - 146 - LRB103 28036 HLH 54415 b
5316	5316
5317	5317
5318	5318	SB2201- 147 -LRB103 28036 HLH 54415 b SB2201 - 147 - LRB103 28036 HLH 54415 b
5319	5319	SB2201 - 147 - LRB103 28036 HLH 54415 b
5320	5320	1 the first day of July, whereupon the Department shall proceed
5321	5321	2 to administer and enforce this Section as of the first day of
5322	5322	3 October next following such adoption and filing. Beginning
5323	5323	4 January 1, 1993, except as provided in subsection (d-5) of
5324	5324	5 this Section, an ordinance or resolution imposing or
5325	5325	6 discontinuing the tax hereunder shall be adopted and a
5326	5326	7 certified copy thereof filed with the Department on or before
5327	5327	8 the first day of October, whereupon the Department shall
5328	5328	9 proceed to administer and enforce this Section as of the first
5329	5329	10 day of January next following such adoption and filing, or,
5330	5330	11 beginning January 1, 2004, on or before the first day of April,
5331	5331	12 whereupon the Department shall proceed to administer and
5332	5332	13 enforce this Section as of the first day of July next following
5333	5333	14 the adoption and filing.
5334	5334	15 (h) Except as provided in subsection (d-7.1), the State
5335	5335	16 Department of Revenue shall, upon collecting any taxes as
5336	5336	17 provided in this Section, pay the taxes over to the State
5337	5337	18 Treasurer as trustee for the District. The taxes shall be held
5338	5338	19 in a trust fund outside the State Treasury. If an
5339	5339	20 airport-related purpose has been certified, taxes and
5340	5340	21 penalties collected in St. Clair County on aviation fuel sold
5341	5341	22 on or after December 1, 2019 from the 0.50% of the 0.75% rate
5342	5342	23 shall be immediately paid over by the Department to the State
5343	5343	24 Treasurer, ex officio, as trustee, for deposit into the Local
5344	5344	25 Government Aviation Trust Fund. The Department shall only pay
5345	5345	26 moneys into the Local Government Aviation Trust Fund under
5346	5346
5347	5347
5348	5348
5349	5349
5350	5350
5351	5351	SB2201 - 147 - LRB103 28036 HLH 54415 b
5352	5352
5353	5353
5354	5354	SB2201- 148 -LRB103 28036 HLH 54415 b SB2201 - 148 - LRB103 28036 HLH 54415 b
5355	5355	SB2201 - 148 - LRB103 28036 HLH 54415 b
5356	5356	1 this Act for so long as the revenue use requirements of 49
5357	5357	2 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
5358	5358	3 District.
5359	5359	4 As soon as possible after the first day of each month,
5360	5360	5 beginning January 1, 2011, upon certification of the
5361	5361	6 Department of Revenue, the Comptroller shall order
5362	5362	7 transferred, and the Treasurer shall transfer, to the STAR
5363	5363	8 Bonds Revenue Fund the local sales tax increment, as defined
5364	5364	9 in the Innovation Development and Economy Act, collected under
5365	5365	10 this Section during the second preceding calendar month for
5366	5366	11 sales within a STAR bond district. The Department shall make
5367	5367	12 this certification only if the local mass transit district
5368	5368	13 imposes a tax on real property as provided in the definition of
5369	5369	14 "local sales taxes" under the Innovation Development and
5370	5370	15 Economy Act.
5371	5371	16 After the monthly transfer to the STAR Bonds Revenue Fund,
5372	5372	17 on or before the 25th day of each calendar month, the State
5373	5373	18 Department of Revenue shall prepare and certify to the
5374	5374	19 Comptroller of the State of Illinois the amount to be paid to
5375	5375	20 the District, which shall be the amount (not including credit
5376	5376	21 memoranda and not including taxes and penalties collected on
5377	5377	22 aviation fuel sold on or after December 1, 2019 that are
5378	5378	23 deposited into the Local Government Aviation Trust Fund)
5379	5379	24 collected under this Section during the second preceding
5380	5380	25 calendar month by the Department plus an amount the Department
5381	5381	26 determines is necessary to offset any amounts that were
5382	5382
5383	5383
5384	5384
5385	5385
5386	5386
5387	5387	SB2201 - 148 - LRB103 28036 HLH 54415 b
5388	5388
5389	5389
5390	5390	SB2201- 149 -LRB103 28036 HLH 54415 b SB2201 - 149 - LRB103 28036 HLH 54415 b
5391	5391	SB2201 - 149 - LRB103 28036 HLH 54415 b
5392	5392	1 erroneously paid to a different taxing body, and not including
5393	5393	2 any amount equal to the amount of refunds made during the
5394	5394	3 second preceding calendar month by the Department on behalf of
5395	5395	4 the District, and not including any amount that the Department
5396	5396	5 determines is necessary to offset any amounts that were
5397	5397	6 payable to a different taxing body but were erroneously paid
5398	5398	7 to the District, and less any amounts that are transferred to
5399	5399	8 the STAR Bonds Revenue Fund, less 1.5% of the remainder, which
5400	5400	9 the Department shall transfer into the Tax Compliance and
5401	5401	10 Administration Fund. The Department, at the time of each
5402	5402	11 monthly disbursement to the District, shall prepare and
5403	5403	12 certify to the State Comptroller the amount to be transferred
5404	5404	13 into the Tax Compliance and Administration Fund under this
5405	5405	14 subsection. Within 10 days after receipt by the Comptroller of
5406	5406	15 the certification of the amount to be paid to the District and
5407	5407	16 the Tax Compliance and Administration Fund, the Comptroller
5408	5408	17 shall cause an order to be drawn for payment for the amount in
5409	5409	18 accordance with the direction in the certification.
5410	5410	19 (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
5411	5411	20 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
5412	5412	21 Section 40. The Regional Transportation Authority Act is
5413	5413	22 amended by changing Section 4.03 as follows:
5414	5414	23 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
5415	5415	24 Sec. 4.03. Taxes.
5416	5416
5417	5417
5418	5418
5419	5419
5420	5420
5421	5421	SB2201 - 149 - LRB103 28036 HLH 54415 b
5422	5422
5423	5423
5424	5424	SB2201- 150 -LRB103 28036 HLH 54415 b SB2201 - 150 - LRB103 28036 HLH 54415 b
5425	5425	SB2201 - 150 - LRB103 28036 HLH 54415 b
5426	5426	1 (a) In order to carry out any of the powers or purposes of
5427	5427	2 the Authority, the Board may by ordinance adopted with the
5428	5428	3 concurrence of 12 of the then Directors, impose throughout the
5429	5429	4 metropolitan region any or all of the taxes provided in this
5430	5430	5 Section. Except as otherwise provided in this Act, taxes
5431	5431	6 imposed under this Section and civil penalties imposed
5432	5432	7 incident thereto shall be collected and enforced by the State
5433	5433	8 Department of Revenue. The Department shall have the power to
5434	5434	9 administer and enforce the taxes and to determine all rights
5435	5435	10 for refunds for erroneous payments of the taxes. Nothing in
5436	5436	11 Public Act 95-708 is intended to invalidate any taxes
5437	5437	12 currently imposed by the Authority. The increased vote
5438	5438	13 requirements to impose a tax shall only apply to actions taken
5439	5439	14 after January 1, 2008 (the effective date of Public Act
5440	5440	15 95-708).
5441	5441	16 (b) The Board may impose a public transportation tax upon
5442	5442	17 all persons engaged in the metropolitan region in the business
5443	5443	18 of selling at retail motor fuel for operation of motor
5444	5444	19 vehicles upon public highways. The tax shall be at a rate not
5445	5445	20 to exceed 5% of the gross receipts from the sales of motor fuel
5446	5446	21 in the course of the business. As used in this Act, the term
5447	5447	22 "motor fuel" shall have the same meaning as in the Motor Fuel
5448	5448	23 Tax Law. The Board may provide for details of the tax. The
5449	5449	24 provisions of any tax shall conform, as closely as may be
5450	5450	25 practicable, to the provisions of the Municipal Retailers
5451	5451	26 Occupation Tax Act, including without limitation, conformity
5452	5452
5453	5453
5454	5454
5455	5455
5456	5456
5457	5457	SB2201 - 150 - LRB103 28036 HLH 54415 b
5458	5458
5459	5459
5460	5460	SB2201- 151 -LRB103 28036 HLH 54415 b SB2201 - 151 - LRB103 28036 HLH 54415 b
5461	5461	SB2201 - 151 - LRB103 28036 HLH 54415 b
5462	5462	1 to penalties with respect to the tax imposed and as to the
5463	5463	2 powers of the State Department of Revenue to promulgate and
5464	5464	3 enforce rules and regulations relating to the administration
5465	5465	4 and enforcement of the provisions of the tax imposed, except
5466	5466	5 that reference in the Act to any municipality shall refer to
5467	5467	6 the Authority and the tax shall be imposed only with regard to
5468	5468	7 receipts from sales of motor fuel in the metropolitan region,
5469	5469	8 at rates as limited by this Section.
5470	5470	9 (c) In connection with the tax imposed under paragraph (b)
5471	5471	10 of this Section, the Board may impose a tax upon the privilege
5472	5472	11 of using in the metropolitan region motor fuel for the
5473	5473	12 operation of a motor vehicle upon public highways, the tax to
5474	5474	13 be at a rate not in excess of the rate of tax imposed under
5475	5475	14 paragraph (b) of this Section. The Board may provide for
5476	5476	15 details of the tax.
5477	5477	16 (d) The Board may impose a motor vehicle parking tax upon
5478	5478	17 the privilege of parking motor vehicles at off-street parking
5479	5479	18 facilities in the metropolitan region at which a fee is
5480	5480	19 charged, and may provide for reasonable classifications in and
5481	5481	20 exemptions to the tax, for administration and enforcement
5482	5482	21 thereof and for civil penalties and refunds thereunder and may
5483	5483	22 provide criminal penalties thereunder, the maximum penalties
5484	5484	23 not to exceed the maximum criminal penalties provided in the
5485	5485	24 Retailers' Occupation Tax Act. The Authority may collect and
5486	5486	25 enforce the tax itself or by contract with any unit of local
5487	5487	26 government. The State Department of Revenue shall have no
5488	5488
5489	5489
5490	5490
5491	5491
5492	5492
5493	5493	SB2201 - 151 - LRB103 28036 HLH 54415 b
5494	5494
5495	5495
5496	5496	SB2201- 152 -LRB103 28036 HLH 54415 b SB2201 - 152 - LRB103 28036 HLH 54415 b
5497	5497	SB2201 - 152 - LRB103 28036 HLH 54415 b
5498	5498	1 responsibility for the collection and enforcement unless the
5499	5499	2 Department agrees with the Authority to undertake the
5500	5500	3 collection and enforcement. As used in this paragraph, the
5501	5501	4 term "parking facility" means a parking area or structure
5502	5502	5 having parking spaces for more than 2 vehicles at which motor
5503	5503	6 vehicles are permitted to park in return for an hourly, daily,
5504	5504	7 or other periodic fee, whether publicly or privately owned,
5505	5505	8 but does not include parking spaces on a public street, the use
5506	5506	9 of which is regulated by parking meters.
5507	5507	10 (e) The Board may impose a Regional Transportation
5508	5508	11 Authority Retailers' Occupation Tax upon all persons engaged
5509	5509	12 in the business of selling tangible personal property, leasing
5510	5510	13 tangible personal property, or both selling and leasing
5511	5511	14 tangible personal property at retail in the metropolitan
5512	5512	15 region. In Cook County, the tax rate shall be 1.25% of the
5513	5513	16 gross receipts from sales or leases of tangible personal
5514	5514	17 property taxed at the 1% rate under the Retailers' Occupation
5515	5515	18 Tax Act (or at the 0% rate imposed under this amendatory Act of
5516	5516	19 the 102nd General Assembly), and 1% of the gross receipts from
5517	5517	20 other taxable sales or leases made in the course of that
5518	5518	21 business. In DuPage, Kane, Lake, McHenry, and Will counties,
5519	5519	22 the tax rate shall be 0.75% of the gross receipts from all
5520	5520	23 taxable sales made in the course of that business. The rate of
5521	5521	24 tax imposed in DuPage, Kane, Lake, McHenry, and Will counties
5522	5522	25 under this Section on sales of aviation fuel on or after
5523	5523	26 December 1, 2019 shall, however, be 0.25% unless the Regional
5524	5524
5525	5525
5526	5526
5527	5527
5528	5528
5529	5529	SB2201 - 152 - LRB103 28036 HLH 54415 b
5530	5530
5531	5531
5532	5532	SB2201- 153 -LRB103 28036 HLH 54415 b SB2201 - 153 - LRB103 28036 HLH 54415 b
5533	5533	SB2201 - 153 - LRB103 28036 HLH 54415 b
5534	5534	1 Transportation Authority in DuPage, Kane, Lake, McHenry, and
5535	5535	2 Will counties has an "airport-related purpose" and the
5536	5536	3 additional 0.50% of the 0.75% tax on aviation fuel is expended
5537	5537	4 for airport-related purposes. If there is no airport-related
5538	5538	5 purpose to which aviation fuel tax revenue is dedicated, then
5539	5539	6 aviation fuel is excluded from the additional 0.50% of the
5540	5540	7 0.75% tax. The tax shall not be imposed on the sale or lease
5541	5541	8 of: (1) tangible personal property titled or registered with
5542	5542	9 an agency of this State's government; (2) tangible personal
5543	5543	10 property subject to a personal property lease transaction tax
5544	5544	11 paid to the home rule municipality; (3) computer software; or
5545	5545	12 (4) tangible personal property subject to the Rental Purchase
5546	5546	13 Agreement Occupation and Use Tax Act. The tax imposed under
5547	5547	14 this Section and all civil penalties that may be assessed as an
5548	5548	15 incident thereof shall be collected and enforced by the State
5549	5549	16 Department of Revenue. The Department shall have full power to
5550	5550	17 administer and enforce this Section; to collect all taxes and
5551	5551	18 penalties so collected in the manner hereinafter provided; and
5552	5552	19 to determine all rights to credit memoranda arising on account
5553	5553	20 of the erroneous payment of tax or penalty hereunder. In the
5554	5554	21 administration of, and compliance with this Section, the
5555	5555	22 Department and persons who are subject to this Section shall
5556	5556	23 have the same rights, remedies, privileges, immunities,
5557	5557	24 powers, and duties, and be subject to the same conditions,
5558	5558	25 restrictions, limitations, penalties, exclusions, exemptions,
5559	5559	26 and definitions of terms, and employ the same modes of
5560	5560
5561	5561
5562	5562
5563	5563
5564	5564
5565	5565	SB2201 - 153 - LRB103 28036 HLH 54415 b
5566	5566
5567	5567
5568	5568	SB2201- 154 -LRB103 28036 HLH 54415 b SB2201 - 154 - LRB103 28036 HLH 54415 b
5569	5569	SB2201 - 154 - LRB103 28036 HLH 54415 b
5570	5570	1 procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
5571	5571	2 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
5572	5572	3 therein other than the State rate of tax), 2c, 3 (except as to
5573	5573	4 the disposition of taxes and penalties collected, and except
5574	5574	5 that the retailer's discount is not allowed for taxes paid on
5575	5575	6 aviation fuel that are subject to the revenue use requirements
5576	5576	7 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
5577	5577	8 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
5578	5578	9 10, 11, 12, and 13 of the Retailers' Occupation Tax Act and
5579	5579	10 Section 3-7 of the Uniform Penalty and Interest Act, as fully
5580	5580	11 as if those provisions were set forth herein.
5581	5581	12 The Board and DuPage, Kane, Lake, McHenry, and Will
5582	5582	13 counties must comply with the certification requirements for
5583	5583	14 airport-related purposes under Section 2-22 of the Retailers'
5584	5584	15 Occupation Tax Act. For purposes of this Section,
5585	5585	16 "airport-related purposes" has the meaning ascribed in Section
5586	5586	17 6z-20.2 of the State Finance Act. This exclusion for aviation
5587	5587	18 fuel only applies for so long as the revenue use requirements
5588	5588	19 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
5589	5589	20 Authority.
5590	5590	21 Persons subject to any tax imposed under the authority
5591	5591	22 granted in this Section may reimburse themselves for their
5592	5592	23 seller's tax liability hereunder by separately stating the tax
5593	5593	24 as an additional charge, which charge may be stated in
5594	5594	25 combination in a single amount with State taxes that sellers
5595	5595	26 are required to collect under the Use Tax Act, under any
5596	5596
5597	5597
5598	5598
5599	5599
5600	5600
5601	5601	SB2201 - 154 - LRB103 28036 HLH 54415 b
5602	5602
5603	5603
5604	5604	SB2201- 155 -LRB103 28036 HLH 54415 b SB2201 - 155 - LRB103 28036 HLH 54415 b
5605	5605	SB2201 - 155 - LRB103 28036 HLH 54415 b
5606	5606	1 bracket schedules the Department may prescribe.
5607	5607	2 Whenever the Department determines that a refund should be
5608	5608	3 made under this Section to a claimant instead of issuing a
5609	5609	4 credit memorandum, the Department shall notify the State
5610	5610	5 Comptroller, who shall cause the warrant to be drawn for the
5611	5611	6 amount specified, and to the person named, in the notification
5612	5612	7 from the Department. The refund shall be paid by the State
5613	5613	8 Treasurer out of the Regional Transportation Authority tax
5614	5614	9 fund established under paragraph (n) of this Section or the
5615	5615	10 Local Government Aviation Trust Fund, as appropriate.
5616	5616	11 If a tax is imposed under this subsection (e), a tax shall
5617	5617	12 also be imposed under subsections (f) and (g) of this Section.
5618	5618	13 For the purpose of determining whether a tax authorized
5619	5619	14 under this Section is applicable, a retail sale by a producer
5620	5620	15 of coal or other mineral mined in Illinois, is a sale at retail
5621	5621	16 at the place where the coal or other mineral mined in Illinois
5622	5622	17 is extracted from the earth. This paragraph does not apply to
5623	5623	18 coal or other mineral when it is delivered or shipped by the
5624	5624	19 seller to the purchaser at a point outside Illinois so that the
5625	5625	20 sale is exempt under the Federal Constitution as a sale in
5626	5626	21 interstate or foreign commerce.
5627	5627	22 No tax shall be imposed or collected under this subsection
5628	5628	23 on the sale of a motor vehicle in this State to a resident of
5629	5629	24 another state if that motor vehicle will not be titled in this
5630	5630	25 State.
5631	5631	26 Nothing in this Section shall be construed to authorize
5632	5632
5633	5633
5634	5634
5635	5635
5636	5636
5637	5637	SB2201 - 155 - LRB103 28036 HLH 54415 b
5638	5638
5639	5639
5640	5640	SB2201- 156 -LRB103 28036 HLH 54415 b SB2201 - 156 - LRB103 28036 HLH 54415 b
5641	5641	SB2201 - 156 - LRB103 28036 HLH 54415 b
5642	5642	1 the Regional Transportation Authority to impose a tax upon the
5643	5643	2 privilege of engaging in any business that under the
5644	5644	3 Constitution of the United States may not be made the subject
5645	5645	4 of taxation by this State.
5646	5646	5 (f) If a tax has been imposed under paragraph (e), a
5647	5647	6 Regional Transportation Authority Service Occupation Tax shall
5648	5648	7 also be imposed upon all persons engaged, in the metropolitan
5649	5649	8 region in the business of making sales of service, who as an
5650	5650	9 incident to making the sales of service, transfer tangible
5651	5651	10 personal property within the metropolitan region, either in
5652	5652	11 the form of tangible personal property or in the form of real
5653	5653	12 estate as an incident to a sale of service. In Cook County, the
5654	5654	13 tax rate shall be: (1) 1.25% of the serviceman's cost price of
5655	5655	14 food prepared for immediate consumption and transferred
5656	5656	15 incident to a sale of service subject to the service
5657	5657	16 occupation tax by an entity licensed under the Hospital
5658	5658	17 Licensing Act, the Nursing Home Care Act, the Specialized
5659	5659	18 Mental Health Rehabilitation Act of 2013, the ID/DD Community
5660	5660	19 Care Act, or the MC/DD Act that is located in the metropolitan
5661	5661	20 region; (2) 1.25% of the selling price of tangible personal
5662	5662	21 property taxed at the 1% rate under the Service Occupation Tax
5663	5663	22 Act (or at the 0% rate imposed under this amendatory Act of the
5664	5664	23 102nd General Assembly); and (3) 1% of the selling price from
5665	5665	24 other taxable sales of tangible personal property transferred.
5666	5666	25 In DuPage, Kane, Lake, McHenry, and Will counties, the rate
5667	5667	26 shall be 0.75% of the selling price of all tangible personal
5668	5668
5669	5669
5670	5670
5671	5671
5672	5672
5673	5673	SB2201 - 156 - LRB103 28036 HLH 54415 b
5674	5674
5675	5675
5676	5676	SB2201- 157 -LRB103 28036 HLH 54415 b SB2201 - 157 - LRB103 28036 HLH 54415 b
5677	5677	SB2201 - 157 - LRB103 28036 HLH 54415 b
5678	5678	1 property transferred. The rate of tax imposed in DuPage, Kane,
5679	5679	2 Lake, McHenry, and Will counties under this Section on sales
5680	5680	3 of aviation fuel on or after December 1, 2019 shall, however,
5681	5681	4 be 0.25% unless the Regional Transportation Authority in
5682	5682	5 DuPage, Kane, Lake, McHenry, and Will counties has an
5683	5683	6 "airport-related purpose" and the additional 0.50% of the
5684	5684	7 0.75% tax on aviation fuel is expended for airport-related
5685	5685	8 purposes. If there is no airport-related purpose to which
5686	5686	9 aviation fuel tax revenue is dedicated, then aviation fuel is
5687	5687	10 excluded from the additional 0.5% of the 0.75% tax.
5688	5688	11 The Board and DuPage, Kane, Lake, McHenry, and Will
5689	5689	12 counties must comply with the certification requirements for
5690	5690	13 airport-related purposes under Section 2-22 of the Retailers'
5691	5691	14 Occupation Tax Act. For purposes of this Section,
5692	5692	15 "airport-related purposes" has the meaning ascribed in Section
5693	5693	16 6z-20.2 of the State Finance Act. This exclusion for aviation
5694	5694	17 fuel only applies for so long as the revenue use requirements
5695	5695	18 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
5696	5696	19 Authority.
5697	5697	20 The tax imposed under this paragraph and all civil
5698	5698	21 penalties that may be assessed as an incident thereof shall be
5699	5699	22 collected and enforced by the State Department of Revenue. The
5700	5700	23 Department shall have full power to administer and enforce
5701	5701	24 this paragraph; to collect all taxes and penalties due
5702	5702	25 hereunder; to dispose of taxes and penalties collected in the
5703	5703	26 manner hereinafter provided; and to determine all rights to
5704	5704
5705	5705
5706	5706
5707	5707
5708	5708
5709	5709	SB2201 - 157 - LRB103 28036 HLH 54415 b
5710	5710
5711	5711
5712	5712	SB2201- 158 -LRB103 28036 HLH 54415 b SB2201 - 158 - LRB103 28036 HLH 54415 b
5713	5713	SB2201 - 158 - LRB103 28036 HLH 54415 b
5714	5714	1 credit memoranda arising on account of the erroneous payment
5715	5715	2 of tax or penalty hereunder. In the administration of and
5716	5716	3 compliance with this paragraph, the Department and persons who
5717	5717	4 are subject to this paragraph shall have the same rights,
5718	5718	5 remedies, privileges, immunities, powers, and duties, and be
5719	5719	6 subject to the same conditions, restrictions, limitations,
5720	5720	7 penalties, exclusions, exemptions, and definitions of terms,
5721	5721	8 and employ the same modes of procedure, as are prescribed in
5722	5722	9 Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
5723	5723	10 provisions therein other than the State rate of tax), 4
5724	5724	11 (except that the reference to the State shall be to the
5725	5725	12 Authority), 5, 7, 8 (except that the jurisdiction to which the
5726	5726	13 tax shall be a debt to the extent indicated in that Section 8
5727	5727	14 shall be the Authority), 9 (except as to the disposition of
5728	5728	15 taxes and penalties collected, and except that the returned
5729	5729	16 merchandise credit for this tax may not be taken against any
5730	5730	17 State tax, and except that the retailer's discount is not
5731	5731	18 allowed for taxes paid on aviation fuel that are subject to the
5732	5732	19 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5733	5733	20 47133), 10, 11, 12 (except the reference therein to Section 2b
5734	5734	21 of the Retailers' Occupation Tax Act), 13 (except that any
5735	5735	22 reference to the State shall mean the Authority), the first
5736	5736	23 paragraph of Section 15, 16, 17, 18, 19, and 20 of the Service
5737	5737	24 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
5738	5738	25 Interest Act, as fully as if those provisions were set forth
5739	5739	26 herein.
5740	5740
5741	5741
5742	5742
5743	5743
5744	5744
5745	5745	SB2201 - 158 - LRB103 28036 HLH 54415 b
5746	5746
5747	5747
5748	5748	SB2201- 159 -LRB103 28036 HLH 54415 b SB2201 - 159 - LRB103 28036 HLH 54415 b
5749	5749	SB2201 - 159 - LRB103 28036 HLH 54415 b
5750	5750	1 Persons subject to any tax imposed under the authority
5751	5751	2 granted in this paragraph may reimburse themselves for their
5752	5752	3 serviceman's tax liability hereunder by separately stating the
5753	5753	4 tax as an additional charge, that charge may be stated in
5754	5754	5 combination in a single amount with State tax that servicemen
5755	5755	6 are authorized to collect under the Service Use Tax Act, under
5756	5756	7 any bracket schedules the Department may prescribe.
5757	5757	8 Whenever the Department determines that a refund should be
5758	5758	9 made under this paragraph to a claimant instead of issuing a
5759	5759	10 credit memorandum, the Department shall notify the State
5760	5760	11 Comptroller, who shall cause the warrant to be drawn for the
5761	5761	12 amount specified, and to the person named in the notification
5762	5762	13 from the Department. The refund shall be paid by the State
5763	5763	14 Treasurer out of the Regional Transportation Authority tax
5764	5764	15 fund established under paragraph (n) of this Section or the
5765	5765	16 Local Government Aviation Trust Fund, as appropriate.
5766	5766	17 Nothing in this paragraph shall be construed to authorize
5767	5767	18 the Authority to impose a tax upon the privilege of engaging in
5768	5768	19 any business that under the Constitution of the United States
5769	5769	20 may not be made the subject of taxation by the State.
5770	5770	21 (g) If a tax has been imposed under paragraph (e), a tax
5771	5771	22 shall also be imposed upon the privilege of using in the
5772	5772	23 metropolitan region, any item of tangible personal property
5773	5773	24 that is purchased outside the metropolitan region at retail
5774	5774	25 from a retailer, and that is titled or registered with an
5775	5775	26 agency of this State's government. In Cook County, the tax
5776	5776
5777	5777
5778	5778
5779	5779
5780	5780
5781	5781	SB2201 - 159 - LRB103 28036 HLH 54415 b
5782	5782
5783	5783
5784	5784	SB2201- 160 -LRB103 28036 HLH 54415 b SB2201 - 160 - LRB103 28036 HLH 54415 b
5785	5785	SB2201 - 160 - LRB103 28036 HLH 54415 b
5786	5786	1 rate shall be 1% of the selling price of the tangible personal
5787	5787	2 property, as "selling price" is defined in the Use Tax Act. In
5788	5788	3 DuPage, Kane, Lake, McHenry, and Will counties, the tax rate
5789	5789	4 shall be 0.75% of the selling price of the tangible personal
5790	5790	5 property, as "selling price" is defined in the Use Tax Act. The
5791	5791	6 tax shall be collected from persons whose Illinois address for
5792	5792	7 titling or registration purposes is given as being in the
5793	5793	8 metropolitan region. The tax shall be collected by the
5794	5794	9 Department of Revenue for the Regional Transportation
5795	5795	10 Authority. The tax must be paid to the State, or an exemption
5796	5796	11 determination must be obtained from the Department of Revenue,
5797	5797	12 before the title or certificate of registration for the
5798	5798	13 property may be issued. The tax or proof of exemption may be
5799	5799	14 transmitted to the Department by way of the State agency with
5800	5800	15 which, or the State officer with whom, the tangible personal
5801	5801	16 property must be titled or registered if the Department and
5802	5802	17 the State agency or State officer determine that this
5803	5803	18 procedure will expedite the processing of applications for
5804	5804	19 title or registration.
5805	5805	20 The Department shall have full power to administer and
5806	5806	21 enforce this paragraph; to collect all taxes, penalties, and
5807	5807	22 interest due hereunder; to dispose of taxes, penalties, and
5808	5808	23 interest collected in the manner hereinafter provided; and to
5809	5809	24 determine all rights to credit memoranda or refunds arising on
5810	5810	25 account of the erroneous payment of tax, penalty, or interest
5811	5811	26 hereunder. In the administration of and compliance with this
5812	5812
5813	5813
5814	5814
5815	5815
5816	5816
5817	5817	SB2201 - 160 - LRB103 28036 HLH 54415 b
5818	5818
5819	5819
5820	5820	SB2201- 161 -LRB103 28036 HLH 54415 b SB2201 - 161 - LRB103 28036 HLH 54415 b
5821	5821	SB2201 - 161 - LRB103 28036 HLH 54415 b
5822	5822	1 paragraph, the Department and persons who are subject to this
5823	5823	2 paragraph shall have the same rights, remedies, privileges,
5824	5824	3 immunities, powers, and duties, and be subject to the same
5825	5825	4 conditions, restrictions, limitations, penalties, exclusions,
5826	5826	5 exemptions, and definitions of terms and employ the same modes
5827	5827	6 of procedure, as are prescribed in Sections 2 (except the
5828	5828	7 definition of "retailer maintaining a place of business in
5829	5829	8 this State"), 3 through 3-80 (except provisions pertaining to
5830	5830	9 the State rate of tax, and except provisions concerning
5831	5831	10 collection or refunding of the tax by retailers), 4, 11, 12,
5832	5832	11 12a, 14, 15, 19 (except the portions pertaining to claims by
5833	5833	12 retailers and except the last paragraph concerning refunds),
5834	5834	13 20, 21, and 22 of the Use Tax Act, and are not inconsistent
5835	5835	14 with this paragraph, as fully as if those provisions were set
5836	5836	15 forth herein.
5837	5837	16 Whenever the Department determines that a refund should be
5838	5838	17 made under this paragraph to a claimant instead of issuing a
5839	5839	18 credit memorandum, the Department shall notify the State
5840	5840	19 Comptroller, who shall cause the order to be drawn for the
5841	5841	20 amount specified, and to the person named in the notification
5842	5842	21 from the Department. The refund shall be paid by the State
5843	5843	22 Treasurer out of the Regional Transportation Authority tax
5844	5844	23 fund established under paragraph (n) of this Section.
5845	5845	24 (h) The Authority may impose a replacement vehicle tax of
5846	5846	25 $50 on any passenger car as defined in Section 1-157 of the
5847	5847	26 Illinois Vehicle Code purchased within the metropolitan region
5848	5848
5849	5849
5850	5850
5851	5851
5852	5852
5853	5853	SB2201 - 161 - LRB103 28036 HLH 54415 b
5854	5854
5855	5855
5856	5856	SB2201- 162 -LRB103 28036 HLH 54415 b SB2201 - 162 - LRB103 28036 HLH 54415 b
5857	5857	SB2201 - 162 - LRB103 28036 HLH 54415 b
5858	5858	1 by or on behalf of an insurance company to replace a passenger
5859	5859	2 car of an insured person in settlement of a total loss claim.
5860	5860	3 The tax imposed may not become effective before the first day
5861	5861	4 of the month following the passage of the ordinance imposing
5862	5862	5 the tax and receipt of a certified copy of the ordinance by the
5863	5863	6 Department of Revenue. The Department of Revenue shall collect
5864	5864	7 the tax for the Authority in accordance with Sections 3-2002
5865	5865	8 and 3-2003 of the Illinois Vehicle Code.
5866	5866	9 The Department shall immediately pay over to the State
5867	5867	10 Treasurer, ex officio, as trustee, all taxes collected
5868	5868	11 hereunder.
5869	5869	12 As soon as possible after the first day of each month,
5870	5870	13 beginning January 1, 2011, upon certification of the
5871	5871	14 Department of Revenue, the Comptroller shall order
5872	5872	15 transferred, and the Treasurer shall transfer, to the STAR
5873	5873	16 Bonds Revenue Fund the local sales tax increment, as defined
5874	5874	17 in the Innovation Development and Economy Act, collected under
5875	5875	18 this Section during the second preceding calendar month for
5876	5876	19 sales within a STAR bond district.
5877	5877	20 After the monthly transfer to the STAR Bonds Revenue Fund,
5878	5878	21 on or before the 25th day of each calendar month, the
5879	5879	22 Department shall prepare and certify to the Comptroller the
5880	5880	23 disbursement of stated sums of money to the Authority. The
5881	5881	24 amount to be paid to the Authority shall be the amount
5882	5882	25 collected hereunder during the second preceding calendar month
5883	5883	26 by the Department, less any amount determined by the
5884	5884
5885	5885
5886	5886
5887	5887
5888	5888
5889	5889	SB2201 - 162 - LRB103 28036 HLH 54415 b
5890	5890
5891	5891
5892	5892	SB2201- 163 -LRB103 28036 HLH 54415 b SB2201 - 163 - LRB103 28036 HLH 54415 b
5893	5893	SB2201 - 163 - LRB103 28036 HLH 54415 b
5894	5894	1 Department to be necessary for the payment of refunds, and
5895	5895	2 less any amounts that are transferred to the STAR Bonds
5896	5896	3 Revenue Fund. Within 10 days after receipt by the Comptroller
5897	5897	4 of the disbursement certification to the Authority provided
5898	5898	5 for in this Section to be given to the Comptroller by the
5899	5899	6 Department, the Comptroller shall cause the orders to be drawn
5900	5900	7 for that amount in accordance with the directions contained in
5901	5901	8 the certification.
5902	5902	9 (i) The Board may not impose any other taxes except as it
5903	5903	10 may from time to time be authorized by law to impose.
5904	5904	11 (j) A certificate of registration issued by the State
5905	5905	12 Department of Revenue to a retailer under the Retailers'
5906	5906	13 Occupation Tax Act or under the Service Occupation Tax Act
5907	5907	14 shall permit the registrant to engage in a business that is
5908	5908	15 taxed under the tax imposed under paragraphs (b), (e), (f) or
5909	5909	16 (g) of this Section and no additional registration shall be
5910	5910	17 required under the tax. A certificate issued under the Use Tax
5911	5911	18 Act or the Service Use Tax Act shall be applicable with regard
5912	5912	19 to any tax imposed under paragraph (c) of this Section.
5913	5913	20 (k) The provisions of any tax imposed under paragraph (c)
5914	5914	21 of this Section shall conform as closely as may be practicable
5915	5915	22 to the provisions of the Use Tax Act, including without
5916	5916	23 limitation conformity as to penalties with respect to the tax
5917	5917	24 imposed and as to the powers of the State Department of Revenue
5918	5918	25 to promulgate and enforce rules and regulations relating to
5919	5919	26 the administration and enforcement of the provisions of the
5920	5920
5921	5921
5922	5922
5923	5923
5924	5924
5925	5925	SB2201 - 163 - LRB103 28036 HLH 54415 b
5926	5926
5927	5927
5928	5928	SB2201- 164 -LRB103 28036 HLH 54415 b SB2201 - 164 - LRB103 28036 HLH 54415 b
5929	5929	SB2201 - 164 - LRB103 28036 HLH 54415 b
5930	5930	1 tax imposed. The taxes shall be imposed only on use within the
5931	5931	2 metropolitan region and at rates as provided in the paragraph.
5932	5932	3 (l) The Board in imposing any tax as provided in
5933	5933	4 paragraphs (b) and (c) of this Section, shall, after seeking
5934	5934	5 the advice of the State Department of Revenue, provide means
5935	5935	6 for retailers, users or purchasers of motor fuel for purposes
5936	5936	7 other than those with regard to which the taxes may be imposed
5937	5937	8 as provided in those paragraphs to receive refunds of taxes
5938	5938	9 improperly paid, which provisions may be at variance with the
5939	5939	10 refund provisions as applicable under the Municipal Retailers
5940	5940	11 Occupation Tax Act. The State Department of Revenue may
5941	5941	12 provide for certificates of registration for users or
5942	5942	13 purchasers of motor fuel for purposes other than those with
5943	5943	14 regard to which taxes may be imposed as provided in paragraphs
5944	5944	15 (b) and (c) of this Section to facilitate the reporting and
5945	5945	16 nontaxability of the exempt sales or uses.
5946	5946	17 (m) Any ordinance imposing or discontinuing any tax under
5947	5947	18 this Section shall be adopted and a certified copy thereof
5948	5948	19 filed with the Department on or before June 1, whereupon the
5949	5949	20 Department of Revenue shall proceed to administer and enforce
5950	5950	21 this Section on behalf of the Regional Transportation
5951	5951	22 Authority as of September 1 next following such adoption and
5952	5952	23 filing. Beginning January 1, 1992, an ordinance or resolution
5953	5953	24 imposing or discontinuing the tax hereunder shall be adopted
5954	5954	25 and a certified copy thereof filed with the Department on or
5955	5955	26 before the first day of July, whereupon the Department shall
5956	5956
5957	5957
5958	5958
5959	5959
5960	5960
5961	5961	SB2201 - 164 - LRB103 28036 HLH 54415 b
5962	5962
5963	5963
5964	5964	SB2201- 165 -LRB103 28036 HLH 54415 b SB2201 - 165 - LRB103 28036 HLH 54415 b
5965	5965	SB2201 - 165 - LRB103 28036 HLH 54415 b
5966	5966	1 proceed to administer and enforce this Section as of the first
5967	5967	2 day of October next following such adoption and filing.
5968	5968	3 Beginning January 1, 1993, an ordinance or resolution
5969	5969	4 imposing, increasing, decreasing, or discontinuing the tax
5970	5970	5 hereunder shall be adopted and a certified copy thereof filed
5971	5971	6 with the Department, whereupon the Department shall proceed to
5972	5972	7 administer and enforce this Section as of the first day of the
5973	5973	8 first month to occur not less than 60 days following such
5974	5974	9 adoption and filing. Any ordinance or resolution of the
5975	5975	10 Authority imposing a tax under this Section and in effect on
5976	5976	11 August 1, 2007 shall remain in full force and effect and shall
5977	5977	12 be administered by the Department of Revenue under the terms
5978	5978	13 and conditions and rates of tax established by such ordinance
5979	5979	14 or resolution until the Department begins administering and
5980	5980	15 enforcing an increased tax under this Section as authorized by
5981	5981	16 Public Act 95-708. The tax rates authorized by Public Act
5982	5982	17 95-708 are effective only if imposed by ordinance of the
5983	5983	18 Authority.
5984	5984	19 (n) Except as otherwise provided in this subsection (n),
5985	5985	20 the State Department of Revenue shall, upon collecting any
5986	5986	21 taxes as provided in this Section, pay the taxes over to the
5987	5987	22 State Treasurer as trustee for the Authority. The taxes shall
5988	5988	23 be held in a trust fund outside the State Treasury. If an
5989	5989	24 airport-related purpose has been certified, taxes and
5990	5990	25 penalties collected in DuPage, Kane, Lake, McHenry and Will
5991	5991	26 counties on aviation fuel sold on or after December 1, 2019
5992	5992
5993	5993
5994	5994
5995	5995
5996	5996
5997	5997	SB2201 - 165 - LRB103 28036 HLH 54415 b
5998	5998
5999	5999
6000	6000	SB2201- 166 -LRB103 28036 HLH 54415 b SB2201 - 166 - LRB103 28036 HLH 54415 b
6001	6001	SB2201 - 166 - LRB103 28036 HLH 54415 b
6002	6002	1 from the 0.50% of the 0.75% rate shall be immediately paid over
6003	6003	2 by the Department to the State Treasurer, ex officio, as
6004	6004	3 trustee, for deposit into the Local Government Aviation Trust
6005	6005	4 Fund. The Department shall only pay moneys into the Local
6006	6006	5 Government Aviation Trust Fund under this Act for so long as
6007	6007	6 the revenue use requirements of 49 U.S.C. 47107(b) and 49
6008	6008	7 U.S.C. 47133 are binding on the Authority. On or before the
6009	6009	8 25th day of each calendar month, the State Department of
6010	6010	9 Revenue shall prepare and certify to the Comptroller of the
6011	6011	10 State of Illinois and to the Authority (i) the amount of taxes
6012	6012	11 collected in each county other than Cook County in the
6013	6013	12 metropolitan region, (not including, if an airport-related
6014	6014	13 purpose has been certified, the taxes and penalties collected
6015	6015	14 from the 0.50% of the 0.75% rate on aviation fuel sold on or
6016	6016	15 after December 1, 2019 that are deposited into the Local
6017	6017	16 Government Aviation Trust Fund) (ii) the amount of taxes
6018	6018	17 collected within the City of Chicago, and (iii) the amount
6019	6019	18 collected in that portion of Cook County outside of Chicago,
6020	6020	19 each amount less the amount necessary for the payment of
6021	6021	20 refunds to taxpayers located in those areas described in items
6022	6022	21 (i), (ii), and (iii), and less 1.5% of the remainder, which
6023	6023	22 shall be transferred from the trust fund into the Tax
6024	6024	23 Compliance and Administration Fund. The Department, at the
6025	6025	24 time of each monthly disbursement to the Authority, shall
6026	6026	25 prepare and certify to the State Comptroller the amount to be
6027	6027	26 transferred into the Tax Compliance and Administration Fund
6028	6028
6029	6029
6030	6030
6031	6031
6032	6032
6033	6033	SB2201 - 166 - LRB103 28036 HLH 54415 b
6034	6034
6035	6035
6036	6036	SB2201- 167 -LRB103 28036 HLH 54415 b SB2201 - 167 - LRB103 28036 HLH 54415 b
6037	6037	SB2201 - 167 - LRB103 28036 HLH 54415 b
6038	6038	1 under this subsection. Within 10 days after receipt by the
6039	6039	2 Comptroller of the certification of the amounts, the
6040	6040	3 Comptroller shall cause an order to be drawn for the transfer
6041	6041	4 of the amount certified into the Tax Compliance and
6042	6042	5 Administration Fund and the payment of two-thirds of the
6043	6043	6 amounts certified in item (i) of this subsection to the
6044	6044	7 Authority and one-third of the amounts certified in item (i)
6045	6045	8 of this subsection to the respective counties other than Cook
6046	6046	9 County and the amount certified in items (ii) and (iii) of this
6047	6047	10 subsection to the Authority.
6048	6048	11 In addition to the disbursement required by the preceding
6049	6049	12 paragraph, an allocation shall be made in July 1991 and each
6050	6050	13 year thereafter to the Regional Transportation Authority. The
6051	6051	14 allocation shall be made in an amount equal to the average
6052	6052	15 monthly distribution during the preceding calendar year
6053	6053	16 (excluding the 2 months of lowest receipts) and the allocation
6054	6054	17 shall include the amount of average monthly distribution from
6055	6055	18 the Regional Transportation Authority Occupation and Use Tax
6056	6056	19 Replacement Fund. The distribution made in July 1992 and each
6057	6057	20 year thereafter under this paragraph and the preceding
6058	6058	21 paragraph shall be reduced by the amount allocated and
6059	6059	22 disbursed under this paragraph in the preceding calendar year.
6060	6060	23 The Department of Revenue shall prepare and certify to the
6061	6061	24 Comptroller for disbursement the allocations made in
6062	6062	25 accordance with this paragraph.
6063	6063	26 (o) Failure to adopt a budget ordinance or otherwise to
6064	6064
6065	6065
6066	6066
6067	6067
6068	6068
6069	6069	SB2201 - 167 - LRB103 28036 HLH 54415 b
6070	6070
6071	6071
6072	6072	SB2201- 168 -LRB103 28036 HLH 54415 b SB2201 - 168 - LRB103 28036 HLH 54415 b
6073	6073	SB2201 - 168 - LRB103 28036 HLH 54415 b
6074	6074	1 comply with Section 4.01 of this Act or to adopt a Five-year
6075	6075	2 Capital Program or otherwise to comply with paragraph (b) of
6076	6076	3 Section 2.01 of this Act shall not affect the validity of any
6077	6077	4 tax imposed by the Authority otherwise in conformity with law.
6078	6078	5 (p) At no time shall a public transportation tax or motor
6079	6079	6 vehicle parking tax authorized under paragraphs (b), (c), and
6080	6080	7 (d) of this Section be in effect at the same time as any
6081	6081	8 retailers' occupation, use or service occupation tax
6082	6082	9 authorized under paragraphs (e), (f), and (g) of this Section
6083	6083	10 is in effect.
6084	6084	11 Any taxes imposed under the authority provided in
6085	6085	12 paragraphs (b), (c), and (d) shall remain in effect only until
6086	6086	13 the time as any tax authorized by paragraph (e), (f), or (g) of
6087	6087	14 this Section are imposed and becomes effective. Once any tax
6088	6088	15 authorized by paragraph (e), (f), or (g) is imposed the Board
6089	6089	16 may not reimpose taxes as authorized in paragraphs (b), (c),
6090	6090	17 and (d) of the Section unless any tax authorized by paragraph
6091	6091	18 (e), (f), or (g) of this Section becomes ineffective by means
6092	6092	19 other than an ordinance of the Board.
6093	6093	20 (q) Any existing rights, remedies and obligations
6094	6094	21 (including enforcement by the Regional Transportation
6095	6095	22 Authority) arising under any tax imposed under paragraph (b),
6096	6096	23 (c), or (d) of this Section shall not be affected by the
6097	6097	24 imposition of a tax under paragraph (e), (f), or (g) of this
6098	6098	25 Section.
6099	6099	26 (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
6100	6100
6101	6101
6102	6102
6103	6103
6104	6104
6105	6105	SB2201 - 168 - LRB103 28036 HLH 54415 b
6106	6106
6107	6107
6108	6108	SB2201- 169 -LRB103 28036 HLH 54415 b SB2201 - 169 - LRB103 28036 HLH 54415 b
6109	6109	SB2201 - 169 - LRB103 28036 HLH 54415 b
6110	6110	1 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
6111	6111	2 Section 95. No acceleration or delay. Where this Act makes
6112	6112	3 changes in a statute that is represented in this Act by text
6113	6113	4 that is not yet or no longer in effect (for example, a Section
6114	6114	5 represented by multiple versions), the use of that text does
6115	6115	6 not accelerate or delay the taking effect of (i) the changes
6116	6116	7 made by this Act or (ii) provisions derived from any other
6117	6117	8 Public Act.
6118	6118	9 Section 99. Effective date. This Act takes effect upon
6119	6119	10 becoming law.
6120	6120
6121	6121
6122	6122
6123	6123
6124	6124
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