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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Reinserts the provisions of the introduced bill with the following changes: Removes provisions allowing the special county retailers' occupation tax for public safety, public facilities, mental health, substance abuse, or transportation to be imposed for senior citizen programs and social services in the county. Provides that a special county retailers' occupation tax for public safety purposes includes criminal justice. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 9-3)

Status: (Failed) 2021-01-13 - Session Sine Die [SB1581 Detail]

Download: Illinois-2019-SB1581-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB1581 Introduced 2/15/2019, by Sen. John F. Curran SYNOPSIS AS INTRODUCED:
30 ILCS 177/5
35 ILCS 171/2
55 ILCS 5/5-1006.5
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.
LRB101 08790 AWJ 53877 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
SB1581 LRB101 08790 AWJ 53877 b
AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Transportation Development Partnership Act
is amended by changing Section 5 as follows:
(30 ILCS 177/5)
Sec. 5. Transportation Development Partnership Trust Fund.
The Transportation Development Partnership Trust Fund is
created as a trust fund in the State treasury. The State
Treasurer shall be the custodian of the Fund. If a county or an
entity created by an intergovernmental agreement between 2 or
more counties elects to participate under Section 5-1035.1 or
5-1006.5 of the Counties Code or designates funds by ordinance,
the Department of Revenue shall transfer to the State Treasurer
all or a portion of the taxes and penalties collected under the
Special County Retailers' Occupation Tax For Public Safety,
Public Facilities, Mental Health, Substance Abuse, or
Transportation and under the County Option Motor Fuel Tax or
the funds designated by the county or entity by ordinance into
the Transportation Development Partnership Trust Fund. The
Department of Transportation shall maintain a separate account
for each participating county or entity within the Fund. The
Department of Transportation shall administer the Fund.

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

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

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

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

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

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local sales taxes by (insert rate)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail."
The county board may also opt to establish a sunset
provision at which time the additional sales tax would
cease being collected, if not terminated earlier by a vote
of the county board. If the county board votes to include a
sunset provision, the proposition for public safety
purposes shall be in substantially the following form:
"To pay for public safety purposes, shall (name of
county) be authorized to impose an increase on its share of
local sales taxes by (insert rate) for a period not to
exceed (insert number of years)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail. If imposed,
the additional tax would cease being collected at the end
of (insert number of years), if not terminated earlier by a
vote of the county board."
For the purposes of the paragraph, "public safety
purposes" means crime prevention, detention, fire

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

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

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As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail."
The county board may also opt to establish a sunset
provision at which time the additional sales tax would
cease being collected, if not terminated earlier by a vote
of the county board. If the county board votes to include a
sunset provision, the proposition for public facilities
purposes shall be in substantially the following form:
"To pay for public facilities purposes, shall (name of
county) be authorized to impose an increase on its share of
local sales taxes by (insert rate) for a period not to
exceed (insert number of years)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail. If imposed,
the additional tax would cease being collected at the end
of (insert number of years), if not terminated earlier by a
vote of the county board."
For purposes of this Section, "public facilities
purposes" means the acquisition, development,
construction, reconstruction, rehabilitation, improvement,

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

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county) be authorized to impose an increase on its share of
local sales taxes by (insert rate) for a period not to
exceed (insert number of years)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail. If imposed,
the additional tax would cease being collected at the end
of (insert number of years), if not terminated earlier by a
vote of the county board."
The votes shall be recorded as "Yes" or "No".
(5) The proposition for substance abuse purposes shall
be in substantially the following form:
"To pay for substance abuse purposes, shall (name of
county) be authorized to impose an increase on its share of
local sales taxes by (insert rate)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail."
The county board may also opt to establish a sunset
provision at which time the additional sales tax would
cease being collected, if not terminated earlier by a vote
of the county board. If the county board votes to include a

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sunset provision, the proposition for public facilities
purposes shall be in substantially the following form:
"To pay for substance abuse purposes, shall (name of
county) be authorized to impose an increase on its share of
local sales taxes by (insert rate) for a period not to
exceed (insert number of years)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail. If imposed,
the additional tax would cease being collected at the end
of (insert number of years), if not terminated earlier by a
vote of the county board."
The votes shall be recorded as "Yes" or "No".
(6) The proposition for senior citizen programs shall
be in substantially the following form:
"To pay for senior citizen programs, shall (name of
county) be authorized to impose an increase on its share of
local sales taxes by (insert rate)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail."
The county board may also opt to establish a sunset

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provision at which time the additional sales tax would
cease being collected, if not terminated earlier by a vote
of the county board. If the county board votes to include a
sunset provision, the proposition for public facilities
purposes shall be in substantially the following form:
"To pay for senior citizen programs, shall (name of
county) be authorized to impose an increase on its share of
local sales taxes by (insert rate) for a period not to
exceed (insert number of years)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail. If imposed,
the additional tax would cease being collected at the end
of (insert number of years), if not terminated earlier by a
vote of the county board."
The votes shall be recorded as "Yes" or "No".
(7) The proposition for social services shall be in
substantially the following form:
"To pay for social services, shall (name of county) be
authorized to impose an increase on its share of local
sales taxes by (insert rate)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an

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additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail."
The county board may also opt to establish a sunset
provision at which time the additional sales tax would
cease being collected, if not terminated earlier by a vote
of the county board. If the county board votes to include a
sunset provision, the proposition for public facilities
purposes shall be in substantially the following form:
"To pay for social services, shall (name of county) be
authorized to impose an increase on its share of local
sales taxes by (insert rate) for a period not to exceed
(insert number of years)?"
As additional information on the ballot below the
question shall appear the following:
"This would mean that a consumer would pay an
additional (insert amount) in sales tax for every $100 of
tangible personal property bought at retail. If imposed,
the additional tax would cease being collected at the end
of (insert number of years), if not terminated earlier by a
vote of the county board."
The votes shall be recorded as "Yes" or "No".
If a majority of the electors voting on the proposition
vote in favor of it, the county may impose the tax. A county
may not submit more than one proposition authorized by this
Section to the electors at any one time.
This additional tax may not be imposed on tangible personal

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property taxed at the 1% rate under the Retailers' Occupation
Tax Act. The tax imposed by a county under this Section and all
civil penalties that may be assessed as an incident of the tax
shall be collected and enforced by the Illinois Department of
Revenue and deposited into a special fund created for that
purpose. The certificate of registration that is issued by the
Department to a retailer under the Retailers' Occupation Tax
Act shall permit the retailer to engage in a business that is
taxable without registering separately with the Department
under an ordinance or resolution under this Section. The
Department has full power to administer and enforce this
Section, to collect all taxes and penalties due under this
Section, to dispose of taxes and penalties so collected in the
manner provided in this Section, and to determine all rights to
credit memoranda arising on account of the erroneous payment of
a tax or penalty under this Section. In the administration of
and compliance with this Section, the Department and persons
who are subject to this Section shall (i) have the same rights,
remedies, privileges, immunities, powers, and duties, (ii) be
subject to the same conditions, restrictions, limitations,
penalties, and definitions of terms, and (iii) employ the same
modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to
all provisions contained in those Sections other than the State
rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
transaction returns and quarter monthly payments), 4, 5, 5a,

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5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
as if those provisions were set forth in this Section.
Persons subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
sellers' tax liability by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax which sellers are required
to collect under the Use Tax Act, pursuant to such bracketed
schedules as the Department may prescribe.
Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Special County Public Safety, Public
Facilities, Mental Health, Substance Abuse, or Transportation
Retailers' Occupation Tax Fund.
(b) If a tax has been imposed under subsection (a), a
service occupation tax shall also be imposed at the same rate
upon all persons engaged, in the county, in the business of
making sales of service, who, as an incident to making those
sales of service, transfer tangible personal property within
the county as an incident to a sale of service. This tax may

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not be imposed on tangible personal property taxed at the 1%
rate under the Service Occupation Tax Act. The tax imposed
under this subsection and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced
by the Department of Revenue. The Department has full power to
administer and enforce this subsection; to collect all taxes
and penalties due hereunder; to dispose of taxes and penalties
so collected in the manner hereinafter provided; and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with this subsection, the
Department and persons who are subject to this paragraph shall
(i) have the same rights, remedies, privileges, immunities,
powers, and duties, (ii) be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and (iii) employ the same modes of
procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a
place of business in this State shall mean the county), 2a, 2b,
2c, 3 through 3-50 (in respect to all provisions therein other
than the State rate of tax), 4 (except that the reference to
the State shall be to the county), 5, 7, 8 (except that the
jurisdiction to which the tax shall be a debt to the extent
indicated in that Section 8 shall be the county), 9 (except as
to the disposition of taxes and penalties collected), 10, 11,
12 (except the reference therein to Section 2b of the

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Retailers' Occupation Tax Act), 13 (except that any reference
to the State shall mean the county), Section 15, 16, 17, 18, 19
and 20 of the Service Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, as fully as if those
provisions were set forth herein.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax that servicemen are
authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may
prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Special County Public Safety, Public
Facilities, Mental Health, Substance Abuse, or Transportation
Retailers' Occupation Tax Fund.
Nothing in this subsection shall be construed to authorize
the county to impose a tax upon the privilege of engaging in
any business which under the Constitution of the United States
may not be made the subject of taxation by the State.

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(c) The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section to be deposited into the Special
County Public Safety, Public Facilities, Mental Health,
Substance Abuse, or Transportation Retailers' Occupation Tax
Fund, which shall be an unappropriated trust fund held outside
of the State treasury.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the counties from which
retailers have paid taxes or penalties to the Department during
the second preceding calendar month. The amount to be paid to
each county, and deposited by the county into its special fund
created for the purposes of this Section, shall be the amount
(not including credit memoranda) collected under this Section
during the second preceding calendar month by the Department
plus an amount the Department determines is necessary to offset

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any amounts that were erroneously paid to a different taxing
body, and not including (i) an amount equal to the amount of
refunds made during the second preceding calendar month by the
Department on behalf of the county, (ii) any amount that the
Department determines is necessary to offset any amounts that
were payable to a different taxing body but were erroneously
paid to the county, (iii) any amounts that are transferred to
the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,
which shall be transferred into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the counties, shall prepare and certify
to the State Comptroller the amount to be transferred into the
Tax Compliance and Administration Fund under this subsection.
Within 10 days after receipt by the Comptroller of the
disbursement certification to the counties and the Tax
Compliance and Administration Fund provided for in this Section
to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with directions contained in
the certification.
In addition to the disbursement required by the preceding
paragraph, an allocation shall be made in March of each year to
each county that received more than $500,000 in disbursements
under the preceding paragraph in the preceding calendar year.
The allocation shall be in an amount equal to the average
monthly distribution made to each such county under the

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preceding paragraph during the preceding calendar year
(excluding the 2 months of highest receipts). The distribution
made in March of each year subsequent to the year in which an
allocation was made pursuant to this paragraph and the
preceding paragraph shall be reduced by the amount allocated
and disbursed under this paragraph in the preceding calendar
year. The Department shall prepare and certify to the
Comptroller for disbursement the allocations made in
accordance with this paragraph.
A county may direct, by ordinance, that all or a portion of
the taxes and penalties collected under the Special County
Retailers' Occupation Tax For Public Safety, Public
Facilities, Mental Health, Substance Abuse, or Transportation
be deposited into the Transportation Development Partnership
Trust Fund.
(d) For the purpose of determining the local governmental
unit whose tax is applicable, a retail sale by a producer of
coal or another mineral mined in Illinois is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This paragraph does not apply to
coal or another mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the United States Constitution as a sale
in interstate or foreign commerce.
(e) Nothing in this Section shall be construed to authorize
a county to impose a tax upon the privilege of engaging in any

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business that under the Constitution of the United States may
not be made the subject of taxation by this State.
(e-5) If a county imposes a tax under this Section, the
county board may, by ordinance, discontinue or lower the rate
of the tax. If the county board lowers the tax rate or
discontinues the tax, a referendum must be held in accordance
with subsection (a) of this Section in order to increase the
rate of the tax or to reimpose the discontinued tax.
(f) Beginning April 1, 1998 and through December 31, 2013,
the results of any election authorizing a proposition to impose
a tax under this Section or effecting a change in the rate of
tax, or any ordinance lowering the rate or discontinuing the
tax, shall be certified by the county clerk and filed with the
Illinois Department of Revenue either (i) on or before the
first day of April, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next
following the filing; or (ii) on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce the tax as of the first day of January next
following the filing.
Beginning January 1, 2014, the results of any election
authorizing a proposition to impose a tax under this Section or
effecting an increase in the rate of tax, along with the
ordinance adopted to impose the tax or increase the rate of the
tax, or any ordinance adopted to lower the rate or discontinue
the tax, shall be certified by the county clerk and filed with

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the Illinois Department of Revenue either (i) on or before the
first day of May, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next
following the adoption and filing; or (ii) on or before the
first day of October, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of January
next following the adoption and filing.
(g) When certifying the amount of a monthly disbursement to
a county under this Section, the Department shall increase or
decrease the amounts by an amount necessary to offset any
miscalculation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a miscalculation is discovered.
(h) This Section may be cited as the "Special County
Retailers' Occupation Tax For Public Safety, Public
Facilities, Mental Health, Substance Abuse, or Transportation
Law".
(i) For purposes of this Section, "public safety" includes,
but is not limited to, crime prevention, detention, fire
fighting, police, medical, ambulance, or other emergency
services. The county may share tax proceeds received under this
Section for public safety purposes, including proceeds
received before August 4, 2009 (the effective date of Public
Act 96-124), with any fire protection district located in the
county. For the purposes of this Section, "transportation"
includes, but is not limited to, the construction, maintenance,

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operation, and improvement of public highways, any other
purpose for which a county may expend funds under the Illinois
Highway Code, and passenger rail transportation. For the
purposes of this Section, "public facilities purposes"
includes, but is not limited to, the acquisition, development,
construction, reconstruction, rehabilitation, improvement,
financing, architectural planning, and installation of capital
facilities consisting of buildings, structures, and durable
equipment and for the acquisition and improvement of real
property and interest in real property required, or expected to
be required, in connection with the public facilities, for use
by the county for the furnishing of governmental services to
its citizens, including but not limited to museums and nursing
homes.
(j) The Department may promulgate rules to implement Public
Act 95-1002 only to the extent necessary to apply the existing
rules for the Special County Retailers' Occupation Tax for
Public Safety to this new purpose for public facilities.
(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)