SB 154 — CNTY TAX-PUB SAFETY-TRANSPTN

SB154 EngrossedEnrolled LRB093 02563 MKM 02573 b AN ACT concerning county taxes.

__________________i____________ _____p_____________________h______________________u__________________p_____________________o______________________b_____________ _____h_____________________s______________________r___________________a_____________________I_____________________,_____________ _____a_____________________c______________________-____________________m____________________o_____________________t_____________ _____o_____________________n______________________l__________________a_____________________a______________________d_____________ _____a_____________________o______________________o__________________o_____________________n______________________m_____________ _____i__________________p_____________________i_______________________o____________ _____u_____________________a_______________________i____________ _____p_____________________f______________________a_____________ _____p______________________b_____________________t_____________ _____e_____________________a______________________r_____________ SB154 Enrolled -2- LRB093 02563 MKM 02573 b _____a_____________________l______________________l_____________ _____v_____________________o_______________________t________ 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.

___ The proposition ________________e_____________ SB154 Engrossed -2- LRB093 02563 MKM 02573 b shall be in substantially the following form:

_________________t______________________i_____________ _h_____________________l______________________:_ _________________o______________________t_____________ _a_____________________s______________________r_____________ _n_____________________l______________________l_____________ _e_____________________n______________________m_____________ _a______________________o_____________________o_____________ _r_____________________s__ _________________o______________________r_____________ _u_____________________u______________________p_____________ _m______________________h__________m_____________________h_______________________p____________ _h______________________e______________________t____________ _i_____________________e______________________i____ _________________e_______________________"_____ If a majority of the electors voting on the proposition SB154 Enrolled -3- LRB093 02563 MKM 02573 b vote in favor of it, the county may impose the tax.

________ _____n______________________o_____________________r_____________ _____o______________________a_____________ This additional tax may not be imposed on the sales of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food which has been prepared for immediate consumption) and prescription and non-prescription medicines, SB154 Engrossed -3- LRB093 02563 MKM 02573 b drugs, medical appliances and insulin, urine testing materials, syringes, and needles used by diabetics.

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, 2-5, 2-5.5, 2-10 (in respect to all provisions contained in those Sections other than the SB154 Enrolled -4- LRB093 02563 MKM 02573 b State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except provisions relating to transaction returns and quarter monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 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 SB154 Engrossed -4- LRB093 02563 MKM 02573 b 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.

SB154 Enrolled -5- LRB093 02563 MKM 02573 b 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.

and to determine all rights to credit memoranda arising on account of the erroneous payment of tax SB154 Engrossed -5- LRB093 02563 MKM 02573 b or penalty hereunder.

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 SB154 Enrolled -6- LRB093 02563 MKM 02573 b 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 SB154 Engrossed -6- LRB093 02563 MKM 02573 b 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 amount to be paid to each county,____________________h______________________s_____________ _____e_____________________f_______________ 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 SB154 Enrolled -7- LRB093 02563 MKM 02573 b offset 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 and (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.

Within 10 days after receipt by the Comptroller of the disbursement certification SB154 Engrossed -7- LRB093 02563 MKM 02573 b to the counties 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.

This paragraph does not apply to coal or another mineral when it is delivered or shipped by the seller to the purchaser at a SB154 Enrolled -8- LRB093 02563 MKM 02573 b point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.

SB154 Engrossed -8- LRB093 02563 MKM 02573 b (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.

SB154 Enrolled -9- LRB093 02563 MKM 02573 b (i) For purposes of this Section, "public safety" includes,_ but is not limited to,_________________n_____________ fire fighting, police, medical, ambulance, or other emergency services.

_______________s______________________a_____________ _____d_____________________l______________________c_____________ _____e_____________________a______________________b__________________e_____________________a______________________l_____________ _____n_____________________w______________________e__________________t_____________________h_______________________f____________ ______t_____________________C__________l______________________a_____________________a_____________ SB154 Engrossed -9- LRB093 02563 MKM 02573 b (Source: