Bill Text: IL SB1581 | 2019-2020 | 101st General Assembly | Engrossed


Bill Title: Amends the Counties Code. Provides that the special county retailers' occupation tax for public safety, public facilities, mental health, substance abuse, or transportation may additionally be imposed for senior citizen programs and social services in the county. Changes the name from the Special County Retailers' Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation to the Special County Retailers' Occupation Tax. Amends the Transportation Development Partnership Act and the Simplified Sales and Use Tax Administration Act to make conforming changes.

Spectrum: Slight Partisan Bill (Democrat 9-3)

Status: (Engrossed) 2019-05-29 - Added Alternate Co-Sponsor Rep. Stephanie A. Kifowit [SB1581 Detail]

Download: Illinois-2019-SB1581-Engrossed.html



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1 AN ACT concerning local government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Transportation Development Partnership Act
5is amended by changing Section 5 as follows:
6 (30 ILCS 177/5)
7 Sec. 5. Transportation Development Partnership Trust Fund.
8The Transportation Development Partnership Trust Fund is
9created as a trust fund in the State treasury. The State
10Treasurer shall be the custodian of the Fund. If a county or an
11entity created by an intergovernmental agreement between 2 or
12more counties elects to participate under Section 5-1035.1 or
135-1006.5 of the Counties Code or designates funds by ordinance,
14the Department of Revenue shall transfer to the State Treasurer
15all or a portion of the taxes and penalties collected under the
16Special County Retailers' Occupation Tax For Public Safety,
17Public Facilities, Mental Health, Substance Abuse, or
18Transportation and under the County Option Motor Fuel Tax or
19the funds designated by the county or entity by ordinance into
20the Transportation Development Partnership Trust Fund. The
21Department of Transportation shall maintain a separate account
22for each participating county or entity within the Fund. The
23Department of Transportation shall administer the Fund.

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1 Moneys in the Fund shall be used for transportation-related
2projects. The Department of Transportation and participating
3counties or entities may, at the Secretary's discretion under
4agency procedures, enter into an intergovernmental agreement.
5The agreement shall at a minimum:
6 (1) Describe the project to be constructed from the
7 Department of Transportation's Multi-Year Highway
8 Improvement Program.
9 (2) Provide that an eligible project cost a minimum of
10 $5,000,000.
11 (3) Provide that the county or entity must raise a
12 significant percentage, no less than the amount
13 contributed by the State, of required federal matching
14 funds.
15 (4) Provide that the Secretary of Transportation must
16 certify that the county or entity has transferred the
17 required moneys to the Fund and the certification shall be
18 transmitted to each county or entity no more than 30 days
19 after the final deposit is made.
20 (5) Provide for the repayment, without interest, to the
21 county or entity of the moneys contributed by the county or
22 entity to the Fund, less 10% of the aggregate funds
23 contributed as matching funds and as federal funds.
24 (6) Provide that the repayment of the moneys
25 contributed by the county or the entity shall be made by
26 the Department of Transportation no later than 10 years

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1 after the certification by the Secretary of Transportation
2 that the money has been deposited by the county or entity
3 into the Fund.
4(Source: P.A. 100-1167, eff. 1-4-19.)
5 Section 10. The Simplified Sales and Use Tax Administration
6Act is amended by changing Section 2 as follows:
7 (35 ILCS 171/2)
8 Sec. 2. Definitions. As used in this Act:
9 (a) "Agreement" means the Streamlined Sales and Use Tax
10Agreement as amended and adopted on January 27, 2001.
11 (b) "Certified Automated System" means software certified
12jointly by the states that are signatories to the Agreement to
13calculate the tax imposed by each jurisdiction on a
14transaction, determine the amount of tax to remit to the
15appropriate state, and maintain a record of the transaction.
16 (c) "Certified Service Provider" means an agent certified
17jointly by the states that are signatories to the Agreement to
18perform all of the seller's sales tax functions.
19 (d) "Person" means an individual, trust, estate,
20fiduciary, partnership, limited liability company, limited
21liability partnership, corporation, or any other legal entity.
22 (e) "Sales Tax" means the tax levied under the Service
23Occupation Tax Act (35 ILCS 115/) and the Retailers' Occupation
24Tax Act (35 ILCS 120/). "Sales tax" also means any local sales

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1tax levied under the Home Rule Municipal Retailers' Occupation
2Tax Act (65 ILCS 5/8-11-1), the Non-Home Rule Municipal
3Retailers' Occupation Tax Act (65 ILCS 5/8-11-1.3), the
4Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
55/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65
6ILCS 5/8-11-5), the Home Rule County Retailers' Occupation Tax
7Law (55 ILCS 5/5-1006), the Special County Retailers'
8Occupation Tax for Public Safety, Public Facilities, Mental
9Health, Substance Abuse, or Transportation Law (55 ILCS
105/5-1006.5), the Home Rule County Service Occupation Tax Law
11(55 ILCS 5/5-1007), subsection (b) of the Rock Island County
12Use and Occupation Tax Law (55 ILCS 5/5-1008.5(b)), the Metro
13East Mass Transit District Retailers' Occupation Tax (70 ILCS
143610/5.01(b)), the Metro East Mass Transit District Service
15Occupation Tax (70 ILCS 3610/5.01(c)), the Regional
16Transportation Authority Retailers' Occupation Tax (70 ILCS
173615/4.03(e)), the Regional Transportation Authority Service
18Occupation Tax (70 ILCS 3615/4.03(f)), the County Water
19Commission Retailers' Occupation Tax (70 ILCS 3720/4(b)), or
20the County Water Commission Service Occupation Tax (70 ILCS
213720/4(c)).
22 (f) "Seller" means any person making sales of personal
23property or services.
24 (g) "State" means any state of the United States and the
25District of Columbia.
26 (h) "Use tax" means the tax levied under the Use Tax Act

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1(35 ILCS 105/) and the Service Use Tax Act (35 ILCS 110/). "Use
2tax" also means any local use tax levied under the Home Rule
3Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that the
4State and the municipality have entered into an agreement that
5provides for administration of the tax by the State.
6(Source: P.A. 100-1167, eff. 1-4-19.)
7 Section 15. The Counties Code is amended by changing
8Section 5-1006.5 as follows:
9 (55 ILCS 5/5-1006.5)
10 Sec. 5-1006.5. Special County Retailers' Occupation Tax
11For Public Safety, Public Facilities, Mental Health, Substance
12Abuse, or Transportation.
13 (a) The county board of any county may impose a tax upon
14all persons engaged in the business of selling tangible
15personal property, other than personal property titled or
16registered with an agency of this State's government, at retail
17in the county on the gross receipts from the sales made in the
18course of business to provide revenue to be used exclusively
19for public safety, public facility, mental health, substance
20abuse, or transportation purposes in that county, if a
21proposition for the tax has been submitted to the electors of
22that county and approved by a majority of those voting on the
23question. If imposed, this tax shall be imposed only in
24one-quarter percent increments. By resolution, the county

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1board may order the proposition to be submitted at any
2election. If the tax is imposed for transportation purposes for
3expenditures for public highways or as authorized under the
4Illinois Highway Code, the county board must publish notice of
5the existence of its long-range highway transportation plan as
6required or described in Section 5-301 of the Illinois Highway
7Code and must make the plan publicly available prior to
8approval of the ordinance or resolution imposing the tax. If
9the tax is imposed for transportation purposes for expenditures
10for passenger rail transportation, the county board must
11publish notice of the existence of its long-range passenger
12rail transportation plan and must make the plan publicly
13available prior to approval of the ordinance or resolution
14imposing the tax.
15 If a tax is imposed for public facilities purposes, then
16the name of the project may be included in the proposition at
17the discretion of the county board as determined in the
18enabling resolution. For example, the "XXX Nursing Home" or the
19"YYY Museum".
20 The county clerk shall certify the question to the proper
21election authority, who shall submit the proposition at an
22election in accordance with the general election law.
23 (1) The proposition for public safety purposes shall be
24 in substantially the following form:
25 "To pay for public safety purposes, shall (name of
26 county) be authorized to impose an increase on its share of

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1 local sales taxes by (insert rate)?"
2 As additional information on the ballot below the
3 question shall appear the following:
4 "This would mean that a consumer would pay an
5 additional (insert amount) in sales tax for every $100 of
6 tangible personal property bought at retail."
7 The county board may also opt to establish a sunset
8 provision at which time the additional sales tax would
9 cease being collected, if not terminated earlier by a vote
10 of the county board. If the county board votes to include a
11 sunset provision, the proposition for public safety
12 purposes shall be in substantially the following form:
13 "To pay for public safety purposes, shall (name of
14 county) be authorized to impose an increase on its share of
15 local sales taxes by (insert rate) for a period not to
16 exceed (insert number of years)?"
17 As additional information on the ballot below the
18 question shall appear the following:
19 "This would mean that a consumer would pay an
20 additional (insert amount) in sales tax for every $100 of
21 tangible personal property bought at retail. If imposed,
22 the additional tax would cease being collected at the end
23 of (insert number of years), if not terminated earlier by a
24 vote of the county board."
25 For the purposes of the paragraph, "public safety
26 purposes" means crime prevention, detention, criminal

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1 justice, fire fighting, police, medical, ambulance, or
2 other emergency services.
3 Votes shall be recorded as "Yes" or "No".
4 Beginning on the January 1 or July 1, whichever is
5 first, that occurs not less than 30 days after May 31, 2015
6 (the effective date of Public Act 99-4), Adams County may
7 impose a public safety retailers' occupation tax and
8 service occupation tax at the rate of 0.25%, as provided in
9 the referendum approved by the voters on April 7, 2015,
10 notwithstanding the omission of the additional information
11 that is otherwise required to be printed on the ballot
12 below the question pursuant to this item (1).
13 (2) The proposition for transportation purposes shall
14 be in substantially the following form:
15 "To pay for improvements to roads and other
16 transportation purposes, shall (name of county) be
17 authorized to impose an increase on its share of local
18 sales taxes by (insert rate)?"
19 As additional information on the ballot below the
20 question shall appear the following:
21 "This would mean that a consumer would pay an
22 additional (insert amount) in sales tax for every $100 of
23 tangible personal property bought at retail."
24 The county board may also opt to establish a sunset
25 provision at which time the additional sales tax would
26 cease being collected, if not terminated earlier by a vote

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1 of the county board. If the county board votes to include a
2 sunset provision, the proposition for transportation
3 purposes shall be in substantially the following form:
4 "To pay for road improvements and other transportation
5 purposes, shall (name of county) be authorized to impose an
6 increase on its share of local sales taxes by (insert rate)
7 for a period not to exceed (insert number of years)?"
8 As additional information on the ballot below the
9 question shall appear the following:
10 "This would mean that a consumer would pay an
11 additional (insert amount) in sales tax for every $100 of
12 tangible personal property bought at retail. If imposed,
13 the additional tax would cease being collected at the end
14 of (insert number of years), if not terminated earlier by a
15 vote of the county board."
16 For the purposes of this paragraph, transportation
17 purposes means construction, maintenance, operation, and
18 improvement of public highways, any other purpose for which
19 a county may expend funds under the Illinois Highway Code,
20 and passenger rail transportation.
21 The votes shall be recorded as "Yes" or "No".
22 (3) The proposition for public facilities purposes
23 shall be in substantially the following form:
24 "To pay for public facilities purposes, shall (name of
25 county) be authorized to impose an increase on its share of
26 local sales taxes by (insert rate)?"

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1 As additional information on the ballot below the
2 question shall appear the following:
3 "This would mean that a consumer would pay an
4 additional (insert amount) in sales tax for every $100 of
5 tangible personal property bought at retail."
6 The county board may also opt to establish a sunset
7 provision at which time the additional sales tax would
8 cease being collected, if not terminated earlier by a vote
9 of the county board. If the county board votes to include a
10 sunset provision, the proposition for public facilities
11 purposes shall be in substantially the following form:
12 "To pay for public facilities purposes, shall (name of
13 county) be authorized to impose an increase on its share of
14 local sales taxes by (insert rate) for a period not to
15 exceed (insert number of years)?"
16 As additional information on the ballot below the
17 question shall appear the following:
18 "This would mean that a consumer would pay an
19 additional (insert amount) in sales tax for every $100 of
20 tangible personal property bought at retail. If imposed,
21 the additional tax would cease being collected at the end
22 of (insert number of years), if not terminated earlier by a
23 vote of the county board."
24 For purposes of this Section, "public facilities
25 purposes" means the acquisition, development,
26 construction, reconstruction, rehabilitation, improvement,

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1 financing, architectural planning, and installation of
2 capital facilities consisting of buildings, structures,
3 and durable equipment and for the acquisition and
4 improvement of real property and interest in real property
5 required, or expected to be required, in connection with
6 the public facilities, for use by the county for the
7 furnishing of governmental services to its citizens,
8 including but not limited to museums and nursing homes.
9 The votes shall be recorded as "Yes" or "No".
10 (4) The proposition for mental health purposes shall be
11 in substantially the following form:
12 "To pay for mental health purposes, shall (name of
13 county) be authorized to impose an increase on its share of
14 local sales taxes by (insert rate)?"
15 As additional information on the ballot below the
16 question shall appear the following:
17 "This would mean that a consumer would pay an
18 additional (insert amount) in sales tax for every $100 of
19 tangible personal property bought at retail."
20 The county board may also opt to establish a sunset
21 provision at which time the additional sales tax would
22 cease being collected, if not terminated earlier by a vote
23 of the county board. If the county board votes to include a
24 sunset provision, the proposition for public facilities
25 purposes shall be in substantially the following form:
26 "To pay for mental health purposes, shall (name of

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1 county) be authorized to impose an increase on its share of
2 local sales taxes by (insert rate) for a period not to
3 exceed (insert number of years)?"
4 As additional information on the ballot below the
5 question shall appear the following:
6 "This would mean that a consumer would pay an
7 additional (insert amount) in sales tax for every $100 of
8 tangible personal property bought at retail. If imposed,
9 the additional tax would cease being collected at the end
10 of (insert number of years), if not terminated earlier by a
11 vote of the county board."
12 The votes shall be recorded as "Yes" or "No".
13 (5) The proposition for substance abuse purposes shall
14 be in substantially the following form:
15 "To pay for substance abuse purposes, shall (name of
16 county) be authorized to impose an increase on its share of
17 local sales taxes by (insert rate)?"
18 As additional information on the ballot below the
19 question shall appear the following:
20 "This would mean that a consumer would pay an
21 additional (insert amount) in sales tax for every $100 of
22 tangible personal property bought at retail."
23 The county board may also opt to establish a sunset
24 provision at which time the additional sales tax would
25 cease being collected, if not terminated earlier by a vote
26 of the county board. If the county board votes to include a

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1 sunset provision, the proposition for public facilities
2 purposes shall be in substantially the following form:
3 "To pay for substance abuse purposes, shall (name of
4 county) be authorized to impose an increase on its share of
5 local sales taxes by (insert rate) for a period not to
6 exceed (insert number of years)?"
7 As additional information on the ballot below the
8 question shall appear the following:
9 "This would mean that a consumer would pay an
10 additional (insert amount) in sales tax for every $100 of
11 tangible personal property bought at retail. If imposed,
12 the additional tax would cease being collected at the end
13 of (insert number of years), if not terminated earlier by a
14 vote of the county board."
15 The votes shall be recorded as "Yes" or "No".
16 If a majority of the electors voting on the proposition
17vote in favor of it, the county may impose the tax. A county
18may not submit more than one proposition authorized by this
19Section to the electors at any one time.
20 This additional tax may not be imposed on tangible personal
21property taxed at the 1% rate under the Retailers' Occupation
22Tax Act. The tax imposed by a county under this Section and all
23civil penalties that may be assessed as an incident of the tax
24shall be collected and enforced by the Illinois Department of
25Revenue and deposited into a special fund created for that
26purpose. The certificate of registration that is issued by the

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1Department to a retailer under the Retailers' Occupation Tax
2Act shall permit the retailer to engage in a business that is
3taxable without registering separately with the Department
4under an ordinance or resolution under this Section. The
5Department has full power to administer and enforce this
6Section, to collect all taxes and penalties due under this
7Section, to dispose of taxes and penalties so collected in the
8manner provided in this Section, and to determine all rights to
9credit memoranda arising on account of the erroneous payment of
10a tax or penalty under this Section. In the administration of
11and compliance with this Section, the Department and persons
12who are subject to this Section shall (i) have the same rights,
13remedies, privileges, immunities, powers, and duties, (ii) be
14subject to the same conditions, restrictions, limitations,
15penalties, and definitions of terms, and (iii) employ the same
16modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
171d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to
18all provisions contained in those Sections other than the State
19rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
20transaction returns and quarter monthly payments), 4, 5, 5a,
215b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
227, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
23Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
24as if those provisions were set forth in this Section.
25 Persons subject to any tax imposed under the authority
26granted in this Section may reimburse themselves for their

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1sellers' tax liability by separately stating the tax as an
2additional charge, which charge may be stated in combination,
3in a single amount, with State tax which sellers are required
4to collect under the Use Tax Act, pursuant to such bracketed
5schedules as the Department may prescribe.
6 Whenever the Department determines that a refund should be
7made under this Section to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the order to be drawn for the
10amount specified and to the person named in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the Special County Public Safety, Public
13Facilities, Mental Health, Substance Abuse, or Transportation
14Retailers' Occupation Tax Fund.
15 (b) If a tax has been imposed under subsection (a), a
16service occupation tax shall also be imposed at the same rate
17upon all persons engaged, in the county, in the business of
18making sales of service, who, as an incident to making those
19sales of service, transfer tangible personal property within
20the county as an incident to a sale of service. This tax may
21not be imposed on tangible personal property taxed at the 1%
22rate under the Service Occupation Tax Act. The tax imposed
23under this subsection and all civil penalties that may be
24assessed as an incident thereof shall be collected and enforced
25by the Department of Revenue. The Department has full power to
26administer and enforce this subsection; to collect all taxes

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1and penalties due hereunder; to dispose of taxes and penalties
2so collected in the manner hereinafter provided; and to
3determine all rights to credit memoranda arising on account of
4the erroneous payment of tax or penalty hereunder. In the
5administration of, and compliance with this subsection, the
6Department and persons who are subject to this paragraph shall
7(i) have the same rights, remedies, privileges, immunities,
8powers, and duties, (ii) be subject to the same conditions,
9restrictions, limitations, penalties, exclusions, exemptions,
10and definitions of terms, and (iii) employ the same modes of
11procedure as are prescribed in Sections 2 (except that the
12reference to State in the definition of supplier maintaining a
13place of business in this State shall mean the county), 2a, 2b,
142c, 3 through 3-50 (in respect to all provisions therein other
15than the State rate of tax), 4 (except that the reference to
16the State shall be to the county), 5, 7, 8 (except that the
17jurisdiction to which the tax shall be a debt to the extent
18indicated in that Section 8 shall be the county), 9 (except as
19to the disposition of taxes and penalties collected), 10, 11,
2012 (except the reference therein to Section 2b of the
21Retailers' Occupation Tax Act), 13 (except that any reference
22to the State shall mean the county), Section 15, 16, 17, 18, 19
23and 20 of the Service Occupation Tax Act and Section 3-7 of the
24Uniform Penalty and Interest Act, as fully as if those
25provisions were set forth herein.
26 Persons subject to any tax imposed under the authority

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1granted in this subsection may reimburse themselves for their
2serviceman's tax liability by separately stating the tax as an
3additional charge, which charge may be stated in combination,
4in a single amount, with State tax that servicemen are
5authorized to collect under the Service Use Tax Act, in
6accordance with such bracket schedules as the Department may
7prescribe.
8 Whenever the Department determines that a refund should be
9made under this subsection to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the warrant to be drawn for the
12amount specified, and to the person named, in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the Special County Public Safety, Public
15Facilities, Mental Health, Substance Abuse, or Transportation
16Retailers' Occupation Tax Fund.
17 Nothing in this subsection shall be construed to authorize
18the county to impose a tax upon the privilege of engaging in
19any business which under the Constitution of the United States
20may not be made the subject of taxation by the State.
21 (c) The Department shall immediately pay over to the State
22Treasurer, ex officio, as trustee, all taxes and penalties
23collected under this Section to be deposited into the Special
24County Public Safety, Public Facilities, Mental Health,
25Substance Abuse, or Transportation Retailers' Occupation Tax
26Fund, which shall be an unappropriated trust fund held outside

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1of the State treasury.
2 As soon as possible after the first day of each month,
3beginning January 1, 2011, upon certification of the Department
4of Revenue, the Comptroller shall order transferred, and the
5Treasurer shall transfer, to the STAR Bonds Revenue Fund the
6local sales tax increment, as defined in the Innovation
7Development and Economy Act, collected under this Section
8during the second preceding calendar month for sales within a
9STAR bond district.
10 After the monthly transfer to the STAR Bonds Revenue Fund,
11on or before the 25th day of each calendar month, the
12Department shall prepare and certify to the Comptroller the
13disbursement of stated sums of money to the counties from which
14retailers have paid taxes or penalties to the Department during
15the second preceding calendar month. The amount to be paid to
16each county, and deposited by the county into its special fund
17created for the purposes of this Section, shall be the amount
18(not including credit memoranda) collected under this Section
19during the second preceding calendar month by the Department
20plus an amount the Department determines is necessary to offset
21any amounts that were erroneously paid to a different taxing
22body, and not including (i) an amount equal to the amount of
23refunds made during the second preceding calendar month by the
24Department on behalf of the county, (ii) any amount that the
25Department determines is necessary to offset any amounts that
26were payable to a different taxing body but were erroneously

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1paid to the county, (iii) any amounts that are transferred to
2the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,
3which shall be transferred into the Tax Compliance and
4Administration Fund. The Department, at the time of each
5monthly disbursement to the counties, shall prepare and certify
6to the State Comptroller the amount to be transferred into the
7Tax Compliance and Administration Fund under this subsection.
8Within 10 days after receipt by the Comptroller of the
9disbursement certification to the counties and the Tax
10Compliance and Administration Fund provided for in this Section
11to be given to the Comptroller by the Department, the
12Comptroller shall cause the orders to be drawn for the
13respective amounts in accordance with directions contained in
14the certification.
15 In addition to the disbursement required by the preceding
16paragraph, an allocation shall be made in March of each year to
17each county that received more than $500,000 in disbursements
18under the preceding paragraph in the preceding calendar year.
19The allocation shall be in an amount equal to the average
20monthly distribution made to each such county under the
21preceding paragraph during the preceding calendar year
22(excluding the 2 months of highest receipts). The distribution
23made in March of each year subsequent to the year in which an
24allocation was made pursuant to this paragraph and the
25preceding paragraph shall be reduced by the amount allocated
26and disbursed under this paragraph in the preceding calendar

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1year. The Department shall prepare and certify to the
2Comptroller for disbursement the allocations made in
3accordance with this paragraph.
4 A county may direct, by ordinance, that all or a portion of
5the taxes and penalties collected under the Special County
6Retailers' Occupation Tax For Public Safety, Public
7Facilities, Mental Health, Substance Abuse, or Transportation
8be deposited into the Transportation Development Partnership
9Trust Fund.
10 (d) For the purpose of determining the local governmental
11unit whose tax is applicable, a retail sale by a producer of
12coal or another mineral mined in Illinois is a sale at retail
13at the place where the coal or other mineral mined in Illinois
14is extracted from the earth. This paragraph does not apply to
15coal or another mineral when it is delivered or shipped by the
16seller to the purchaser at a point outside Illinois so that the
17sale is exempt under the United States Constitution as a sale
18in interstate or foreign commerce.
19 (e) Nothing in this Section shall be construed to authorize
20a county to impose a tax upon the privilege of engaging in any
21business that under the Constitution of the United States may
22not be made the subject of taxation by this State.
23 (e-5) If a county imposes a tax under this Section, the
24county board may, by ordinance, discontinue or lower the rate
25of the tax. If the county board lowers the tax rate or
26discontinues the tax, a referendum must be held in accordance

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1with subsection (a) of this Section in order to increase the
2rate of the tax or to reimpose the discontinued tax.
3 (f) Beginning April 1, 1998 and through December 31, 2013,
4the results of any election authorizing a proposition to impose
5a tax under this Section or effecting a change in the rate of
6tax, or any ordinance lowering the rate or discontinuing the
7tax, shall be certified by the county clerk and filed with the
8Illinois Department of Revenue either (i) on or before the
9first day of April, whereupon the Department shall proceed to
10administer and enforce the tax as of the first day of July next
11following the filing; or (ii) on or before the first day of
12October, whereupon the Department shall proceed to administer
13and enforce the tax as of the first day of January next
14following the filing.
15 Beginning January 1, 2014, the results of any election
16authorizing a proposition to impose a tax under this Section or
17effecting an increase in the rate of tax, along with the
18ordinance adopted to impose the tax or increase the rate of the
19tax, or any ordinance adopted to lower the rate or discontinue
20the tax, shall be certified by the county clerk and filed with
21the Illinois Department of Revenue either (i) on or before the
22first day of May, whereupon the Department shall proceed to
23administer and enforce the tax as of the first day of July next
24following the adoption and filing; or (ii) on or before the
25first day of October, whereupon the Department shall proceed to
26administer and enforce the tax as of the first day of January

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1next following the adoption and filing.
2 (g) When certifying the amount of a monthly disbursement to
3a county under this Section, the Department shall increase or
4decrease the amounts by an amount necessary to offset any
5miscalculation of previous disbursements. The offset amount
6shall be the amount erroneously disbursed within the previous 6
7months from the time a miscalculation is discovered.
8 (h) This Section may be cited as the "Special County
9Retailers' Occupation Tax For Public Safety, Public
10Facilities, Mental Health, Substance Abuse, or Transportation
11Law".
12 (i) For purposes of this Section, "public safety" includes,
13but is not limited to, crime prevention, detention, fire
14fighting, police, medical, ambulance, or other emergency
15services. The county may share tax proceeds received under this
16Section for public safety purposes, including proceeds
17received before August 4, 2009 (the effective date of Public
18Act 96-124), with any fire protection district located in the
19county. For the purposes of this Section, "transportation"
20includes, but is not limited to, the construction, maintenance,
21operation, and improvement of public highways, any other
22purpose for which a county may expend funds under the Illinois
23Highway Code, and passenger rail transportation. For the
24purposes of this Section, "public facilities purposes"
25includes, but is not limited to, the acquisition, development,
26construction, reconstruction, rehabilitation, improvement,

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1financing, architectural planning, and installation of capital
2facilities consisting of buildings, structures, and durable
3equipment and for the acquisition and improvement of real
4property and interest in real property required, or expected to
5be required, in connection with the public facilities, for use
6by the county for the furnishing of governmental services to
7its citizens, including but not limited to museums and nursing
8homes.
9 (j) The Department may promulgate rules to implement Public
10Act 95-1002 only to the extent necessary to apply the existing
11rules for the Special County Retailers' Occupation Tax for
12Public Safety to this new purpose for public facilities.
13(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
14eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
15100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
16 Section 99. Effective date. This Act takes effect upon
17becoming law.
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