Bill Text: IL HB0663 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Home Rule County Retailers' Occupation Tax Law and the Home Rule County Service Occupation Tax Law in the Counties Code. Provides that, if the tax exceeds 0.75% on the effective date of this amendatory Act, then 60 calendar days after that effective date, the rate reverts to 0.75% by operation of law. Requires referendum approval for a home rule county board to increase the tax rate above 0.75%. Specifies the referendum requirements. Preempts home rule powers. Effective immediately.
Spectrum: Moderate Partisan Bill (Democrat 5-1)
Status: (Introduced - Dead) 2009-04-03 - Rule 19(a) / Re-referred to Rules Committee [HB0663 Detail]
Download: Illinois-2009-HB0663-Introduced.html
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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Counties Code is amended by changing | ||||||||||||||||||||||||||
5 | Sections 5-1006 and 5-1007 as follows:
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6 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
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7 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||||||||||||||||||||||
8 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||||||||||||||||||||||
9 | all persons engaged in the business of selling tangible
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10 | personal property, other than an item of tangible personal | ||||||||||||||||||||||||||
11 | property titled
or registered with an agency of this State's | ||||||||||||||||||||||||||
12 | government, at retail in the
county on the gross receipts from | ||||||||||||||||||||||||||
13 | such sales made in the course of
their business. If imposed, | ||||||||||||||||||||||||||
14 | this tax shall only
be imposed in 1/4% increments. If the tax | ||||||||||||||||||||||||||
15 | exceeds 0.75% on the effective date of this amendatory Act of | ||||||||||||||||||||||||||
16 | the 96th General Assembly, then 60 calendar days after that | ||||||||||||||||||||||||||
17 | effective date, the rate reverts to 0.75% by operation of law. | ||||||||||||||||||||||||||
18 | If the county board proposes an increase that would cause this | ||||||||||||||||||||||||||
19 | tax to be imposed at any rate above 0.75%, then the tax may not | ||||||||||||||||||||||||||
20 | be levied until the question of levying the tax has been | ||||||||||||||||||||||||||
21 | submitted to the electors of the county at a regular election | ||||||||||||||||||||||||||
22 | and approved by a majority of the electors voting on the | ||||||||||||||||||||||||||
23 | question. After the adoption of a resolution by the county |
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1 | board for the submission of the question to the electors of the | ||||||
2 | county, the board must certify the question to the proper | ||||||
3 | election authorities. The election authorities must submit the | ||||||
4 | question at an election in accordance with the Election Code. | ||||||
5 | An election authority must submit the question in | ||||||
6 | substantially the following form: | ||||||
7 | Shall the county board of (name of the county) be | ||||||
8 | authorized to levy a retailers' occupation tax and a | ||||||
9 | service occupation tax at the rate of (rate)? The current | ||||||
10 | tax rate is (current rate). | ||||||
11 | The election authority must record the votes as "Yes" or "No". | ||||||
12 | If a majority of the electors voting on the question vote | ||||||
13 | in the affirmative, the county board may thereafter levy the | ||||||
14 | tax up to the rate approved by referendum. | ||||||
15 | On and after September 1, 1991, this
additional tax may not | ||||||
16 | be imposed on the sales of food for human
consumption which is | ||||||
17 | to be consumed off the premises where it is sold
(other than | ||||||
18 | alcoholic beverages, soft drinks and food which has been
| ||||||
19 | prepared for immediate consumption) and prescription and | ||||||
20 | nonprescription
medicines, drugs, medical appliances and | ||||||
21 | insulin, urine testing materials,
syringes and needles used by | ||||||
22 | diabetics. The tax imposed by a home rule
county pursuant to | ||||||
23 | this Section and all civil penalties that may be
assessed as an | ||||||
24 | incident thereof shall be collected and enforced by the
State | ||||||
25 | Department of Revenue. The certificate of registration that is
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26 | issued by the Department to a retailer under the Retailers'
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1 | Occupation Tax Act shall permit the retailer to engage in a
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2 | business that is taxable under any ordinance or resolution
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3 | enacted pursuant to this Section without registering | ||||||
4 | separately with the
Department under such ordinance or | ||||||
5 | resolution or under this Section. The
Department shall have | ||||||
6 | full power to administer and enforce this Section; to
collect | ||||||
7 | all taxes and penalties due hereunder; to dispose of taxes and
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8 | penalties so collected in the manner hereinafter provided; and | ||||||
9 | to
determine all rights to credit memoranda arising on account | ||||||
10 | of the
erroneous payment of tax or penalty hereunder. In the | ||||||
11 | administration of,
and compliance with, this Section, the | ||||||
12 | Department and persons who are
subject to this Section shall | ||||||
13 | have the same rights, remedies, privileges,
immunities, powers | ||||||
14 | and duties, and be subject to the same conditions,
| ||||||
15 | restrictions, limitations, penalties and definitions of terms, | ||||||
16 | and employ
the same modes of procedure, as are prescribed in | ||||||
17 | Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through | ||||||
18 | 2-65 (in respect to all provisions
therein other
than the State | ||||||
19 | rate of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, | ||||||
20 | 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
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21 | Occupation Tax Act and Section 3-7 of the Uniform Penalty and | ||||||
22 | Interest Act,
as fully as if those provisions were set forth | ||||||
23 | herein.
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24 | No tax may be imposed by a home rule county pursuant to | ||||||
25 | this Section
unless the county also imposes a tax at the same | ||||||
26 | rate pursuant
to Section 5-1007.
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1 | Persons subject to any tax imposed pursuant to the | ||||||
2 | authority granted
in this Section may reimburse themselves for | ||||||
3 | their seller's tax
liability hereunder by separately stating | ||||||
4 | such tax as an additional
charge, which charge may be stated in | ||||||
5 | combination, in a single amount,
with State tax which sellers | ||||||
6 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
7 | bracket schedules as the Department may prescribe.
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8 | Whenever the Department determines that a refund should be | ||||||
9 | made under
this Section to a claimant instead of issuing a | ||||||
10 | credit memorandum, the
Department shall notify the State | ||||||
11 | Comptroller, who shall cause the
order to be drawn for the | ||||||
12 | amount specified and to the person named
in the notification | ||||||
13 | from the Department. The
refund shall be paid by the State | ||||||
14 | Treasurer out of the home rule county
retailers' occupation tax | ||||||
15 | fund.
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16 | The Department shall forthwith pay over to the State | ||||||
17 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
18 | collected hereunder. On or
before the 25th day of each calendar | ||||||
19 | month, the Department shall
prepare and certify to the | ||||||
20 | Comptroller the disbursement of stated sums
of money to named | ||||||
21 | counties, the counties to be those from which retailers
have | ||||||
22 | paid taxes or penalties hereunder to the Department during the | ||||||
23 | second
preceding calendar month. The amount to be paid to each | ||||||
24 | county shall be
the amount (not including credit memoranda) | ||||||
25 | collected hereunder during the
second preceding calendar month | ||||||
26 | by the Department plus an amount the
Department determines is |
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1 | necessary to offset any amounts that
were erroneously paid to a | ||||||
2 | different taxing body, and not including an
amount equal to the | ||||||
3 | amount of refunds made during the second preceding
calendar | ||||||
4 | month by the Department on behalf of such county, and not
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5 | including any amount which the Department determines is | ||||||
6 | necessary to offset
any amounts which were payable to a | ||||||
7 | different taxing body but were
erroneously paid to the county. | ||||||
8 | Within 10 days after receipt, by the
Comptroller, of the | ||||||
9 | disbursement certification to the counties provided for
in this | ||||||
10 | Section to be given to the Comptroller by the Department, the
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11 | Comptroller shall cause the orders to be drawn for the | ||||||
12 | respective amounts
in accordance with the directions contained | ||||||
13 | in the certification.
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14 | In addition to the disbursement required by the preceding | ||||||
15 | paragraph,
an allocation shall be made in March of each year to | ||||||
16 | each county that
received more than $500,000 in disbursements | ||||||
17 | under the preceding
paragraph in the preceding calendar year. | ||||||
18 | The allocation shall be in an
amount equal to the average | ||||||
19 | monthly distribution made to each such county
under the | ||||||
20 | preceding paragraph during the preceding calendar year | ||||||
21 | (excluding
the 2 months of highest receipts). The distribution | ||||||
22 | made in March of each
year subsequent to the year in which an | ||||||
23 | allocation was made pursuant to
this paragraph and the | ||||||
24 | preceding paragraph shall be reduced by the amount
allocated | ||||||
25 | and disbursed under this paragraph in the preceding calendar
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26 | year. The Department shall prepare and certify to the |
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1 | Comptroller for
disbursement the allocations made in | ||||||
2 | accordance with this paragraph.
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3 | For the purpose of determining the local governmental unit | ||||||
4 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
5 | other mineral
mined in Illinois is a sale at retail at the | ||||||
6 | place where the coal or
other mineral mined in Illinois is | ||||||
7 | extracted from the earth. This
paragraph does not apply to coal | ||||||
8 | or other mineral when it is delivered
or shipped by the seller | ||||||
9 | to the purchaser at a point outside Illinois so
that the sale | ||||||
10 | is exempt under the United States
Constitution as a sale in | ||||||
11 | interstate or foreign commerce.
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12 | Nothing in this Section shall be construed to authorize a
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13 | county to impose a tax upon the privilege of engaging in any
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14 | business which under the Constitution of the United States may | ||||||
15 | not be
made the subject of taxation by this State.
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16 | An ordinance or resolution imposing or discontinuing a tax | ||||||
17 | hereunder or
effecting a change in the rate thereof shall be | ||||||
18 | adopted and a certified
copy thereof filed with the Department | ||||||
19 | on or before the first day of June,
whereupon the Department | ||||||
20 | shall proceed to administer and enforce this
Section as of the | ||||||
21 | first day of September next following such adoption
and filing. | ||||||
22 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
23 | or discontinuing the tax hereunder or effecting a change in the | ||||||
24 | rate
thereof shall be adopted and a certified copy thereof | ||||||
25 | filed with the
Department on or before the first day of July, | ||||||
26 | whereupon the Department
shall proceed to administer and |
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| |||||||
1 | enforce this Section as of the first day of
October next | ||||||
2 | following such adoption and filing. Beginning January 1, 1993,
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3 | an ordinance or resolution imposing or discontinuing the tax | ||||||
4 | hereunder or
effecting a change in the rate thereof shall be | ||||||
5 | adopted and a certified
copy thereof filed with the Department | ||||||
6 | on or before the first day of
October, whereupon the Department | ||||||
7 | shall proceed to administer and enforce
this Section as of the | ||||||
8 | first day of January next following such adoption
and filing.
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9 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
10 | discontinuing the tax hereunder or effecting a change in the | ||||||
11 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
12 | thereof filed with the Department on
or
before the first day of | ||||||
13 | April, whereupon the Department shall proceed to
administer and | ||||||
14 | enforce this Section as of the first day of July next following
| ||||||
15 | the adoption and filing; or (ii) be adopted and a certified | ||||||
16 | copy thereof filed
with the Department on or before the first | ||||||
17 | day of October, whereupon the
Department shall proceed to | ||||||
18 | administer and enforce this Section as of the first
day of | ||||||
19 | January next following the adoption and filing.
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20 | When certifying the amount of a monthly disbursement to a | ||||||
21 | county under
this Section, the Department shall increase or | ||||||
22 | decrease such amount by an
amount necessary to offset any | ||||||
23 | misallocation of previous disbursements.
The offset amount | ||||||
24 | shall be the amount erroneously disbursed within the
previous 6 | ||||||
25 | months from the time a misallocation is discovered.
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26 | This Section shall be known and may be cited as the Home |
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| |||||||
1 | Rule County
Retailers' Occupation Tax Law.
| ||||||
2 | This Section is a denial and limitation of home rule powers | ||||||
3 | to tax and other powers and functions under subsection (g) of | ||||||
4 | Section 6 of Article VII of the Illinois Constitution. | ||||||
5 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
6 | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| ||||||
7 | Sec. 5-1007. Home Rule County Service Occupation Tax Law. | ||||||
8 | The corporate
authorities of a home rule county may impose a | ||||||
9 | tax upon all persons
engaged, in such county, in the business | ||||||
10 | of making sales of service at the
same rate of tax imposed | ||||||
11 | pursuant to Section 5-1006 of the selling price of
all tangible | ||||||
12 | personal property transferred by such servicemen either in the
| ||||||
13 | form of tangible personal property or in the form of real | ||||||
14 | estate as an
incident to a sale of service. If imposed, such | ||||||
15 | tax shall only be imposed
in 1/4% increments. If the tax | ||||||
16 | exceeds 0.75% on the effective date of this amendatory Act of | ||||||
17 | the 96th General Assembly, then 60 calendar days after that | ||||||
18 | effective date, the rate reverts to 0.75% by operation of law. | ||||||
19 | If the county board proposes an increase that would cause this | ||||||
20 | tax to be imposed at any rate above 0.75%, then the tax may not | ||||||
21 | be levied until the question of levying the tax has been | ||||||
22 | submitted to the electors of the county at a regular election | ||||||
23 | and approved by a majority of the electors voting on the | ||||||
24 | question. After the adoption of a resolution by the county | ||||||
25 | board for the submission of the question to the electors of the |
| |||||||
| |||||||
1 | county, the board must certify the question to the proper | ||||||
2 | election authorities. The election authorities must submit the | ||||||
3 | question at an election in accordance with the Election Code. | ||||||
4 | An election authority must submit the question in | ||||||
5 | substantially the following form: | ||||||
6 | Shall the county board of (name of the county) be | ||||||
7 | authorized to levy a retailers' occupation tax and a | ||||||
8 | service occupation tax at the rate of (rate)? The current | ||||||
9 | tax rate is (current rate). | ||||||
10 | The election authority must record the votes as "Yes" or "No". | ||||||
11 | If a majority of the electors voting on the question vote | ||||||
12 | in the affirmative, the county board may thereafter levy the | ||||||
13 | tax up to the rate approved by referendum. | ||||||
14 | On and after September 1, 1991, this additional tax may
not | ||||||
15 | be imposed on the sales of food for human consumption which is | ||||||
16 | to be
consumed off the premises where it is sold (other than | ||||||
17 | alcoholic beverages,
soft drinks and food which has been | ||||||
18 | prepared for immediate consumption) and
prescription and | ||||||
19 | nonprescription medicines, drugs, medical appliances and
| ||||||
20 | insulin, urine testing materials, syringes and needles used by | ||||||
21 | diabetics.
The tax imposed by a home rule county pursuant to | ||||||
22 | this Section and all
civil penalties that may be assessed as an | ||||||
23 | incident thereof shall be
collected and enforced by the State | ||||||
24 | Department of Revenue. The certificate
of registration which is | ||||||
25 | issued by the Department to a retailer under the
Retailers' | ||||||
26 | Occupation Tax Act or under the Service Occupation Tax Act |
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| |||||||
1 | shall
permit such registrant to engage in a business which is | ||||||
2 | taxable under any
ordinance or resolution enacted pursuant to | ||||||
3 | this Section without
registering separately with the | ||||||
4 | Department under such ordinance or
resolution or under this | ||||||
5 | Section. The Department shall have full power
to administer and | ||||||
6 | enforce this Section; to collect all taxes and
penalties due | ||||||
7 | hereunder; to dispose of taxes and penalties so collected
in | ||||||
8 | the manner hereinafter provided; and to determine all rights to
| ||||||
9 | credit memoranda arising on account of the erroneous payment of | ||||||
10 | tax or
penalty hereunder. In the administration of, and | ||||||
11 | compliance with, this
Section the Department and persons who | ||||||
12 | are subject to this Section
shall have the same rights, | ||||||
13 | remedies, privileges, immunities, powers and
duties, and be | ||||||
14 | subject to the same conditions, restrictions,
limitations, | ||||||
15 | penalties and definitions of terms, and employ the same
modes | ||||||
16 | of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 | ||||||
17 | through
3-50 (in respect to all provisions therein other than | ||||||
18 | the State rate of
tax), 4 (except that the reference to the | ||||||
19 | State shall be to the taxing
county), 5, 7, 8 (except that the | ||||||
20 | jurisdiction to which the tax shall be a
debt to the extent | ||||||
21 | indicated in that Section 8 shall be the taxing county),
9 | ||||||
22 | (except as to the disposition of taxes and penalties collected, | ||||||
23 | and
except that the returned merchandise credit for this county | ||||||
24 | tax may not be
taken against any State tax), 10, 11, 12 (except | ||||||
25 | the reference therein to
Section 2b of the Retailers' | ||||||
26 | Occupation Tax Act), 13 (except that any
reference to the State |
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| |||||||
1 | shall mean the taxing county), the first paragraph
of Section | ||||||
2 | 15, 16, 17, 18, 19 and 20 of the Service Occupation Tax
Act and | ||||||
3 | Section 3-7 of the Uniform Penalty and Interest Act, as fully | ||||||
4 | as if
those provisions were set forth herein.
| ||||||
5 | No tax may be imposed by a home rule county pursuant to | ||||||
6 | this Section
unless such county also imposes a tax at the same | ||||||
7 | rate pursuant to Section
5-1006.
| ||||||
8 | Persons subject to any tax imposed pursuant to the | ||||||
9 | authority granted
in this Section may reimburse themselves for | ||||||
10 | their serviceman's tax
liability hereunder by separately | ||||||
11 | stating such tax as an additional
charge, which charge may be | ||||||
12 | stated in combination, in a single amount,
with State tax which | ||||||
13 | servicemen are authorized to collect under the
Service Use Tax | ||||||
14 | Act, pursuant to such bracket schedules as the
Department may | ||||||
15 | prescribe.
| ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under
this Section to a claimant instead of issuing credit | ||||||
18 | memorandum, the
Department shall notify the State Comptroller, | ||||||
19 | who shall cause the
order to be drawn for the amount specified, | ||||||
20 | and to the person named,
in such notification from the | ||||||
21 | Department. Such refund shall be paid by
the State Treasurer | ||||||
22 | out of the home rule county retailers' occupation tax fund.
| ||||||
23 | The Department shall forthwith pay over to the State | ||||||
24 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
25 | collected hereunder. On
or before the 25th day of each calendar | ||||||
26 | month, the Department shall
prepare and certify to the |
| |||||||
| |||||||
1 | Comptroller the disbursement of stated sums
of money to named | ||||||
2 | counties, the counties to be those from
which suppliers and | ||||||
3 | servicemen have paid taxes or penalties hereunder to
the | ||||||
4 | Department during the second preceding calendar month. The | ||||||
5 | amount
to be paid to each county shall be the amount (not | ||||||
6 | including credit
memoranda) collected hereunder during the | ||||||
7 | second preceding calendar
month by the Department, and not | ||||||
8 | including an amount equal to the amount
of refunds made during | ||||||
9 | the second preceding calendar month by the
Department on behalf | ||||||
10 | of such county. Within 10 days after receipt, by the
| ||||||
11 | Comptroller, of the disbursement certification to the counties | ||||||
12 | provided for
in this Section to be given to the Comptroller by | ||||||
13 | the Department, the
Comptroller shall cause the orders to be | ||||||
14 | drawn for the respective amounts
in accordance with the | ||||||
15 | directions contained in such certification.
| ||||||
16 | In addition to the disbursement required by the preceding | ||||||
17 | paragraph, an
allocation shall be made in each year to each | ||||||
18 | county which received more
than $500,000 in disbursements under | ||||||
19 | the preceding paragraph in the
preceding calendar year. The | ||||||
20 | allocation shall be in an amount equal to the
average monthly | ||||||
21 | distribution made to each such county under the preceding
| ||||||
22 | paragraph during the preceding calendar year (excluding the 2 | ||||||
23 | months of
highest receipts). The distribution made in March of | ||||||
24 | each year
subsequent to the year in which an allocation was | ||||||
25 | made pursuant to this
paragraph and the preceding paragraph | ||||||
26 | shall be reduced by the
amount allocated and disbursed under |
| |||||||
| |||||||
1 | this paragraph in the preceding
calendar year. The Department | ||||||
2 | shall prepare and certify to the Comptroller
for disbursement | ||||||
3 | the allocations made in accordance with this paragraph.
| ||||||
4 | Nothing in this Section shall be construed to authorize a
| ||||||
5 | county to impose a tax upon the privilege of engaging in any
| ||||||
6 | business which under the Constitution of the United States may | ||||||
7 | not be
made the subject of taxation by this State.
| ||||||
8 | An ordinance or resolution imposing or discontinuing a tax | ||||||
9 | hereunder or
effecting a change in the rate thereof shall be | ||||||
10 | adopted and a certified
copy thereof filed with the Department | ||||||
11 | on or before the first day of June,
whereupon the Department | ||||||
12 | shall proceed to administer and enforce this
Section as of the | ||||||
13 | first day of September next following such adoption and
filing. | ||||||
14 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
15 | or discontinuing the tax hereunder or effecting a change in the | ||||||
16 | rate
thereof shall be adopted and a certified copy thereof | ||||||
17 | filed with the
Department on or before the first day of July, | ||||||
18 | whereupon the Department
shall proceed to administer and | ||||||
19 | enforce this Section as of the first day of
October next | ||||||
20 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
21 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
22 | hereunder or effecting a change in the rate thereof
shall be | ||||||
23 | adopted and a certified copy thereof filed with the Department | ||||||
24 | on
or before the first day of October, whereupon the Department | ||||||
25 | shall proceed
to administer and enforce this Section as of the | ||||||
26 | first day of January next
following such adoption and filing.
|
| |||||||
| |||||||
1 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
2 | discontinuing the tax hereunder or effecting a change in the | ||||||
3 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
4 | thereof filed with the Department on
or
before the first day of | ||||||
5 | April, whereupon the Department shall proceed to
administer and | ||||||
6 | enforce this Section as of the first day of July next following
| ||||||
7 | the adoption and filing; or (ii) be adopted and a certified | ||||||
8 | copy thereof filed
with the Department on or before the first | ||||||
9 | day of October, whereupon the
Department shall proceed to | ||||||
10 | administer and enforce this Section as of the first
day of | ||||||
11 | January next following the adoption and filing.
| ||||||
12 | This Section shall be known and may be cited as the Home | ||||||
13 | Rule County
Service Occupation Tax Law. | ||||||
14 | This Section is a denial and limitation of home rule powers | ||||||
15 | to tax and other powers and functions under subsection (g) of | ||||||
16 | Section 6 of Article VII of the Illinois Constitution.
| ||||||
17 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
|